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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Yayasan Pendidikan Penelitian Pengabdian Algero
ISSN : 28100735     EISSN : 2809851X     DOI : https://doi.org/10.54259/akua
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 175 Documents
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Analisis Kinerja Anggaran Program Penyelenggaraan Pemilihan, Pengangkatan dan Pemberhentian Kepala Desa : (Studi Kasus pada Dinas Pemberdayaan Masyarakat dan Gampong Kabupaten Aceh Barat) Windari Sahputri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1308

Abstract

This study aims to analyze the budget program regarding the election, appointment and dismissal of village heads in the Community and Gampong Empowerment Office of West Aceh District. Every government agency in Indonesia has a budget, in accordance with “West Aceh District Regent Regulation Number 53 of 2016 Concerning Position, Organizational Structure, Duties, Functions, and Work Procedures of the Wes Aceh District Community Empowerment and Gampong Office” which states that “Public Empowerment Service and Gampong which is the implementing element of government affairs in the field of community and village empowerment which is the regional authority, where the Community Empowerment Service and Gampong have the task of assisting the regent". This research uses descriptive quantitative method. The type of data used is secondary data, namely LKJIP, RKA, DPA from the results of the documentation. The analysis technique used is Expenditure Variance Analysis and Efficiency Ratio. The results of the study prove that the level of budget performance in the election, appointment and dismissal of village heads at the West Aceh Community and Gampong Empowerment Service based on analysis of spending variance is that the remaining unused budget is IDR 291,275,038.00 or as much as 96% of the total budget set. Based on the Efficiency Ratio analysis, the level of budget efficiency in this program is only 3.75%, which means it is in the less efficient criteria.
Analisis Pengaruh Inflasi dan Kurs Terhadap Indeks Harga Saham Gabungan (IHSG) Muhammad Fathul Ilmi Al-Hanif; Fauzia Rahma Qurrota’aini; Navisatul Muna; Hanifah Ratih Prastiwi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1340

Abstract

This study aims to see the effect of inflation and exchange rates on the Composite Stock Price Index (IHSG). The object of this research is the Composite Stock Price Index (IHSG). The subject of this research is Inflation in 1999. The data used is time series data. The data analysis method used is a linear regression with a significant level of 0.05. The dependent variable in this study is the mixed stock price index (IHSG), while the independent variables in this study are inflation and the rupiah exchange rate. based on data analysis, inflation has an effect on the JCI as evidenced by the inflation regression coefficient of -3,212.908 with a significance value of 0.0462. The exchange rate has a positive and significant effect on the JCI as evidenced by the exchange rate regression coefficient of 0.699 with a significance value of 0.0. while the coefficient of determination is 0.765. This shows that 76.5% of the variation in the JCI dependent variable can be explained by the independent variables of inflation and exchange rates, while the remaining 23.5% is explained by other variables outside the research model.
Manajemen Risiko Perbankan Syariah: Manajemen Risiko Perbankan Syariah Dimas Kenn Syahrir; Ickhsanto Wahyudi; Santi Susanti; Darwant Darwant; Ibnu Qizam
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1382

Abstract

Nowaday, the development of sharia banking on a global scale is increasing rapidly marked by major advances in muamalah issues due to the emergence of the desire of the majority of Muslims to practice Islam in a comprehensive manner, including in the field of Islamic economics, especially sharia banking. In carrying out its operational activities, sharia banks must implement sharia principles so that a good regulatory framework is needed in order to create a good environment for the growth and development of the sharia banking industry and the stability of the financial sector as a whole. The effectivity of risk management in Islamic banks needs special attention because there are many complex issues that need to be better understood, especially related to the nature of the specific risks faced by Islamic banks simultaneously related to the ways and methods of Islamic financing through the use of a combination of methods and contracts that are permissible related issues regarding returns or PLS (profit loss sharing) and non-PLS so that this paper will raise a number of issues in risk measurement, recognition, collateral adequacy and others. Therefore, this paper aims to discuss various solutions, innovations and appropriate adjustments from the aspect of risk management related to the special characteristics of Islamic financial products and services in Islamic banking.
Analisis Struktur Modal Dalam Meningkatkan Profitabilitas Pada PT. Aneka Gas Industri TBK Nova Andani; Nurbaiti Nurbaiti; Arnida Wahyuni Lubis
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1402

Abstract

PT. Aneka Gas Industri Tbk is the largest industrial gas company in Indonesia. Profitability is the company's ability to generate profits by using the company's capital. Companies with high profitability show that the company's management is able to optimize capital in generating profits. This study aims to analyze how the capital structure as measured by Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) in increasing profitability as measured by Return On Asset (ROA) and Return On Equity (ROE) at PT. Aneka Gas Industri Tbk. The type of research used is descriptive quantitative and secondary data sources. The results of this study are the company's capital structure has not been able to increase ROA and ROE at PT. Aneka Gas Industri Tbk. The DER and DAR values ​​are still above the industry average, which indicates that the company is entirely financed by creditors, which can cause greater risk for the company. After analysis, it is known that 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.
Pengaruh Pelayanan Fiskus, Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Kabupaten Sidenreng Rappang Andi Sri Kumala Putri P; Ari Ayu; Romy Nugraha JS
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v1i4.1410

Abstract

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.
Pengaruh Pengetahuan Pajak dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Irsal Fauzi; Dewi Ari Ani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1419

Abstract

The importance of the role of taxes in development demands serious attention and efforts to ensure that the government has optimally collected taxes and distributed these tax revenues into development programs that improve welfare. The purpose of this study is to determine the effect of tax knowledge and tax amnesty on taxpayer compliance. The approach in this study uses quantitative methods, with sampling techniques using purposive sampling, as well as a sample of 100 respondents. The analysis technique uses multiple linear regression tests. The results showed that tax knowledge has a significant effect on taxpayer compliance and tax amnesty has a significant effect on taxpayer compliance.  This research has implications that the government should take policies and decisions to increase the role of tax amnesty and tax sanctions to overcome problems regarding non-compliance of taxpayers paying tax obligations and provide additional knowledge from other variables in increasing taxpayer compliance with paying taxes. The advice that can be submitted for further research is that you should use the method of direct interviews with respondents, so that more in-depth analysis results are obtained based on respondents' perspectives and perspectives on taxpayer compliance.
Faktor-Faktor Yang Mempengaruhi Harga Saham Dari Sisi Audit Adinda Risma Juniarti; Auliffi Ermian Challen; Lenda Komala
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1421

Abstract

The purpose of this study is to analyze the relationship between audit opinion and public accounting firms with the stock prices of banking businesses traded on the Indonesia Stock Exchange. This research will concentrate on the banking business because audit compliance in this business is emphasized by financial institutions as well as strict supervision and laws in which they operate. Many significant financial institutions have seen their stock prices rise, indicating that more people will be attracted to buying banking sector stocks. If the company's future looks bright, investors will be willing to pay more for the stock. This research relies on secondary data from other sources including annual reports and auditors' reports. For 2016-2021, a total of 47 banking businesses were included as the study population. This study took a sample of 28 banking businesses using a systematic random sampling technique. Logistic regression analysis using SPSS 26.0 was used for analysis. The findings show that an increase in share price is associated with a favorable audit opinion, while the size of a public accounting firm has no impact on stock price.
ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SAAT TERJADINYA COVID-19 PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Defel Septian; Ni Putu Diana PD
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1422

Abstract

In this research, the background is the presence of the Covid-19 virus. Covid-19 does not only have an impact on the world of health but has an impact on all sectors such as education, people's social life and especially the economy in Indonesia. This study aims to test and analyze whether there is a significant difference in Financial Performance before and at the time of the Covid-19 virus in Indonesia as measured by ratio analysis of liquidity ratios, solvency, profitability, activity. The data used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange, totaling 9 companies with an analytical technique, namely the Pair-Sample T-Test method. Based on the descriptive analysis of the data in this study, it resulted in a decrease in the average performance of financial statements as measured by the liquidity ratio variable with the current ratio indicator, solvency with the dept to asset ratio indicator, profitability with the return on assets indicator, and activity with the total asset turnover indicator. . The results of the paired t-test (Pair-Sample T-Test) in this study, namely the ratio of liquidity and solvency did not have a significant difference, while profitability and activity had a significant difference.
Analisis Tata Kelola Keuangan Desa Bandar Tengah Zulia Almaida Siregar; Bahrudi Effendi; Ika Purnama Sari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1426

Abstract

Related to the regional autonomy policy, this makes the village government have to be independent in managing the resources that they have in the village. Local governments are demanded to be independent in managing the village resources they have well. The village government must be able to manage these funds in an accountable and transparent manner. This study aims to determine the governance system in managing Village Funds and to assess the accountability and transparency of Village Fund management in Bandar Tengah Village, Bandar Khalipah District. This study used a qualitative approach with descriptive data analysis. Minister of Home Affairs Regulation Number 20 of 2018 is an indicator used to assess accountability and transparency. The results of the study show that the governance system for managing Village Funds in Bandar Tegah Village for the 2021 fiscal year is in accordance with applicable laws and regulations, namely the Minister of Home Affairs Regulation Number 20 of 2018. Accountability for managing Village Funds in Bandar Tegah Village consists of several stages, namely planning stage, implementation stage, administration stage, reporting stage, and accountability stage. All stages can be carried out properly. For the planning stage, it is carried out properly and follows the applicable rules and regulations, so that the management of village funds at this stage is accountable and transparent because the community is involved in the process.
Pengaruh Kepercayaan dan Kepemimpinan Transformasional Terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Al Husna Dela Alfani; Hendra Harmain; Rahmi Syahriza
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1540

Abstract

This study aims to determine the effect of trust and transformational leadership on the financial report accountability of Al Husna Islamic boarding school partially and simultaneously. This study uses quantitative methods with descriptive statistical analysis patterns and inferential statistics. The population in this study were all employees of the Al Husna Islamic boarding school, totaling 45 people using a sampling technique, namely Saturated Sampling. Sources of data used are primary data and secondary data. Data collection techniques using the questionnaire method (questionnaire). While the data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, and hypothesis testing. This study shows that the variables of trust and transformational leadership have a positive and significant effect on the accountability of Islamic boarding schools. So it can be concluded that the better the trust and performance of the leader in managing the Islamic boarding school, the better the accountability of the financial reports of the Al Husna Islamic boarding school seen from its financial reports.

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