Jurnal Akuntansi dan Keuangan
AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.
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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN MELAWAI ]]>
<![CDATA[Rahayu Widyawati]]>;
<![CDATA[Risal Risal]]>;
<![CDATA[Aris Setiawan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i4.1204
<![CDATA[This research is motivated by the ignorance of Micro, Small and Medium Enterprises (MSME) actors in Melawi Regency about the accounting process and the difficulties in preparing financial reports properly or according to the applicable Financial Accounting Standards (SAK). The different education levels of MSME actors in Melawi Regency affect the knowledge and ability of MSME players in preparing financial reports. Some MSME actors in Melawi Regency tend to prepare financial reports when necessary and most of them think that the business they are running is still not big enough to compile a complete financial report. The purpose of this research is to analyze the factors of MSME actors in Melawi Regency in preparing financial statements. The method used is quantitative research methods with sampling techniques using simple random sampling. Data processing and analysis techniques used in this research are validity test, reliability test, classical assumption test and multiple regression test. The results of this study prove that the education level variable has a significant effect on the preparation of financial statements, the accounting training variable has a significant effect on the preparation of financial statements and the business scale has no effect on the preparation of financial statements. while simultaneously the variables of education level, accounting training and business scale have a significant effect on the preparation of financial statements.]]>
<![CDATA[Analisis Perputaran Persediaan Dalam Meningkatkan Profitabilitas Pada PT.Charoen Pokphand Indonesia Tbk ]]>
<![CDATA[Yona Andreani]]>;
<![CDATA[Nurlaila Nurlaila]]>;
<![CDATA[Muhammad Syahbudi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i4.1231
<![CDATA[Profitability is one of the tools used to see the financial performance of a company in generating profits. One of the assets that are directly related in generating profit is inventory. This study aims to analyze how inventory turnover increases company profitability as measured by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) at PT. Charoen Pokphand Indonesia Tbk. This research uses qualitative research with descriptive approach and secondary data sources. Based on the results of this study, it can be seen that inventory turnover has not been able to increase profitability at PT. Charoen Pokphand Indonesia Tbk. The decrease in inventory turnover was caused by the accumulation of inventory which illustrates the inefficient inventory management. The decrease in GPM was caused by an increase in the cost of goods sold and a decrease in the selling price of products. The decrease in NPM was caused by operating expenses and income taxes that were too large compared to the previous year as well as a decrease in revenue from sales. The decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.]]>
<![CDATA[Analisis Sumber dan Penggunaan Modal Kerja Serta Profitabilitas Perusahaan Pada PT. PP London Sumatera Indonesia Tbk ]]>
<![CDATA[Indah Mayang Sari]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>;
<![CDATA[Laylan Syafina]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i4.1235
<![CDATA[Planning, monitoring and management of working capital in the future is based on reporting the sources and uses of working capital. This study aims to determine the source and use of working capital PT. PP London Sumatra Indonesia Tbk and to determine the level of company profitability. This research method used is descriptive qualitative method. Sources of data used are secondary data using the company's financial statements in the form of balance sheets and profit and loss. The results showed that the largest source of working capital came from undetermined retained earnings and employee benefits liabilities, while the largest use of working capital was used for investment in associates and the purchase of mature plantations. To calculate the company's profitability using the ratio of Gross Profit Margin, Net Profit Margin, Return on Assets and Return on Equity. Based on the analysis that has been done, it is known that the increase in working capital occurs because the source of working capital is greater than its use. On the other hand, a decrease in working capital occurs due to the use of working capital is higher than the source.]]>
<![CDATA[Pengaruh Deferred Tax Expense, Konsentrasi Kepemilikan dan Volatilitas Penjualan Terhadap Earning Persistence (Studi Empiris pada Perusahaan Property dan Real Estate Yang Terdaftar di Bei Periode 2017-2021) ]]>
<![CDATA[Aulan Nisa Azkia]]>;
<![CDATA[Anis Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i4.1244
<![CDATA[This study aims to examine the effect of deferred tax expense, ownership concentration and sales volatility on earnings persistence in property & real estate companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sample used is purposive sampling method, namely the method of selecting samples based on certain criteria. This type of research is quantitative using associative methods sourced from secondary data in the form of annual financial reports from the official website of the Indonesia Stock Exchange idx.co.id. The sample used is 10 property & real estate companies listed on the Indonesia Stock Exchange in 2017 to 2021. The analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results of this study indicate that the Deferred Tax Burden effect on Earning Persistence. Ownership concentration has no effect on Earning Persistence. Sales Volatility affects Earning Persistence. Deferred Tax Expenses, Concentration of Ownership and Sales Volatility affect Income Persistence.]]>
<![CDATA[Pengaruh Implementasi Standar Akuntansi Pemerintah Berbasis Akrual dan Sistem Pengendalian Intern terhadap Kinerja Keuangan Pemerintah Kota Lhokseumawe ]]>
<![CDATA[Ikhyanuddin Ikhyanuddin]]>;
<![CDATA[Putri Miranda]]>;
<![CDATA[Indrayani Indrayani]]>;
<![CDATA[Nurhasanah Nurhasanah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i4.1261
<![CDATA[This study aims to determine the effect of the implementation of accrual-based government accounting standards and internal control systems on the financial performance of the Lhokseumawe City government, either partially or simultaneously. This type of research is descriptive quantitative research that emphasizes causal design. The method used for sampling in this study is a non-probability sampling method with a saturated sample type where the entire population is sampled, with as many as 22 Lhokseumawe City Regional Work Units taken 5 respondents to represent each Regional Work Units. The initial research sample amounted to 110 respondents, but there was a realization of the sample so that the total sample was 86 respondents. The data used in this study is primary data with data collection techniques using a questionnaire. The data analysis method in this study used multiple linear regression analysis using SPSS version 26. Tests in this study used validity and reliability tests, classical assumption tests and hypothesis tests. There are 3 classical assumption tests in this study, namely normality test, multicollinearity test, and heteroscedasticity test. Meanwhile, the hypothesis test consists of partial test (t test) and simultaneous test (F test). The test results show that partially, Accrual-Based Government Accounting Standards have a positive and significant effect on Government Financial Performance; and the Internal Control System has a positive and significant effect on the Government's Financial Performance. Simultaneously, Accrual-Based Government Accounting Standards and Internal Control Systems have a significant effect on Government Financial Performance.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN, PEMBIAYAAN UMKM DAN KECUKUPAN MODAL TERHADAP PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 ]]>
<![CDATA[Fitri Findiani]]>;
<![CDATA[Maharani Maharani]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1229
<![CDATA[This study aims to obtain empirical evidence about the effect of financial performance, MSME financing and capital adequacy on profit growth. Financial performance is measured using the Return On Assets ratio. MSME financing by looking at the amount of MSME financing per total financing, capital adequacy is measured using the Capital Adequacy Ratio, profit growth is calculated by subtracting the current period's net profit minus the previous period's net profit and then divided by the previous year's net profit. This type of research uses quantitative research using secondary data taken from the Financial Services Authorization website using Islamic Commercial Banks for the 2016-2020 period as the object of research. The sampling method used purposive sampling. The sample contained in this study were 8 Islamic commercial banks with 40 data. The methodology used was using the Chow test, Hausman test, and Langrange multiple test for model selection. As well as descriptive statistical tests, classical assumption tests, panel data regression analysis tests and hypothesis testing partially and simultaneously. Based on the test results, it was found that financial performance, MSME financing, capital adequacy had no significant effect simultaneously on profit growth. Partially, financial performance has no significant effect on profit growth, MSME financing has no significant effect and capital adequacy has no significant effect on profit growth.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governace Terhadap Nilai Perusahaan ]]>
<![CDATA[Dewi Selviyanti]]>;
<![CDATA[Jaurino Jaurino]]>;
<![CDATA[Wilda Sari]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1265
<![CDATA[This This study aims to see how the Effect of Corporate Social Responsibility, the mechanism of Good Corporate Governance on the Value of Mining Companies listed on the Indonesia Stock Exchange in 2017-2019. The independent variables used in this study are Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and Audit Committee. The research sample obtained in this study were 18 companies. Data analysis techniques used are descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study using multiple linear regression analysis show that Corporate Social Responsibility has a significant effect on Firm Value with a significance value of 0.046 greater than 0.05. Managerial Ownership has a positive and significant effect on Firm Value with a significance value of 0.000 less than 0.05. Institutional Ownership Composition has a significant effect on Firm Value with a significance value of 0.006 greater than 0.05. The Independent Board of Commissioners has a significant negative effect on company value with a significance value of 0.038 greater than 0.05. The Audit Committee has no significant effect on firm value with a significance value of 0.478 greater than 0.05.]]>
<![CDATA[Proses Penyusunan Anggaran Berbasis Kinerja dan Pengaruhnya Terhadap Pengendalian Keuangan : (Studi kasus pada Dinas Pemberdayaan Masyarakat dan Gampong Kabupaten Aceh Barat) ]]>
<![CDATA[Nanda Saputra]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1304
<![CDATA[The performance-based budgeting process is a budgeting method for the government that links each identified funding in activities with the expected results and results, including the effectiveness in delivering those results. Financial control refers to expenditure activities. And performance monitoring aims to ensure that performance meets organizational goals. The research subjects were the Department of Trade, Industry, Cooperatives and SMEs of Meulaboh, West Aceh. The purpose of this study was to determine how the performance-based budgeting process and its impact on the effectiveness of financial control. The analytical method used is a simple linear regression analysis method because this study uses one independent variable and one dependent variable. The data used is quantitative data in the form of a questionnaire. The results of this study indicate that the performance budgeting variable (x) has a significant positive effect on the financial control effectiveness variable (y). This can be seen from the simple linear regression results obtained from the equation Y = 40,401 + 0,498X which gives the understanding that if the perception of financial control is constant or zero (0), then the amount of the performance-based budget is 40.401. units. In addition, the value that represents the regression coefficient and variable X (performance budgeting) is 0.498, meaning that if financial control is increased by 1 unit, the amount of performance budgeting will also increase or increase by 0.498 units, with the opposite assumption. fixed or constant variable.]]>
<![CDATA[Analisis Efektivitas Pengelolaan Retribusi Pasar pada Dinas Perdagangan, Perindustrian, Koperasi dan UKM Aceh Barat ]]>
<![CDATA[Bayu Pamungkas]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1305
<![CDATA[The purpose of this study is to determine the effectiveness of market retribution management in West Aceh Regency in 2019-2022. This type of research is a case study, data obtained by conducting interviews and documentation. The data analysis technique used is quantitative data analysis techniques. The results of the study also show that the effectiveness in 2019-2022 has been effective. This is indicated by the value of effectiveness which is greater than the value of 90 percent. In 2019, the effectiveness value is 68.6 percent. Then in 2020 the effectiveness value increased by 81.5 percent. In 2021 the effectiveness value will increase again, namely 90.5 percent. And in 2022 the effectiveness value of the six months running from January to June is 53 percent. Means showing the value of the better effectiveness. If the value of effectiveness is greater, the acceptance of market levies will be greater. The realization of market retribution receipts from 2019-2022 is increasing. ]]>
<![CDATA[Analisis Laporan Realisasi Anggaran Dinas Pemberdayaan Masyarakat dan Gampong Kabupaten Aceh Barat ]]>
<![CDATA[Susi Susanti]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1307
<![CDATA[This research intends to find out the realization of the budget of the Aceh Barat Community Empowerment and Gampong Office. The research procedure used is using quantitative descriptive procedures. The type of data used is secondary data obtained from financial statements through documentation techniques. The analytical method used is a comparison ratio, namely the ratio of efficiency and effectiveness ratio. The results of the research prove that the level of effectiveness of the financial performance of the Aceh Barat Community and Gampong Empowerment Service in 2019 is said to be effective, in 2020 it is considered effective, and in 2021 it is said to be quite effective. Thus, the realization of the budget at the West Aceh Community Empowerment and Gampong Service can be said to have been right on target in accordance with the work program for the 2019-2021 period.]]>
