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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 202 Documents
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Pengaruh Perputaran Aset, Risiko dan Kebijakan Dividen Terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Wawan Paimaon Simatupang; Hendra Harmain; Nurul Inayah
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.v2i2.1562

Abstract

Profit is the company's main goal as a good indicator to observe the company's growth. The company's ability to maximize profits is very important because basically all parties involved, such as investors and creditors, measure the company's success based on management performance in creating profits in the future. In order to gain profits and increase company profits from one period to the next, there are several aspects that need to be improved, such as the efficiency of the company's operational activities and the renewal of company management policies. Therefore this study aims to determine the effect of asset turnover, risk, and dividend policy on profit growth in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative research with secondary data obtained from the official website of the Indonesia Stock Exchange. The research population totaled 57 mining sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, then used purposive sampling to obtain a sample of 20 companies with a research period of 4 years. The amount of research data is 80 data. The data analysis technique used is multiple linear regression analysis which was tested with the help of SPSS version 25 software. Hasil penelitian menunjukkan bahwa secara parsial perputaran aset berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan secara simultan menunjukkan bahwa secara bersama-sama variabel perputaran aset, risiko, dan dividen berpengaruh secara signifikan terhadap pertumbuhan laba.
Analisis Pengelolaan Anggaran Dana Desa BLT pada Masa Pandemi Covid-19 Tahun 2020 Desa Jaharun B Putri Maulya; Yenni Samri Juliaty Nasution; Laylan Syafina
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.v2i2.1601

Abstract

This study aims to determine the management of the village fund budget for Direct Cash Assistance (BLT) for village communities during the Covid-19 pandemic in Jaharun B Village, Galang District, Deli Serdang Regency. The type of research used in this research is descriptive research using a qualitative approach. The subject of this research is Jaharun B Village, Galang District, Deli Serdang Regency, which is located at Jl.Pertumbukan, Jaharun B Village, Galang District, Deli Serdang Regency. Data collection techniques in this study used observation and interview methods. The results of the first study showed that the Management of Village Funds Direct Cash Assistance (BLT) in Jaharun B Village, Galang District, Deli Serdang Regency, had been carried out according to local government criteria. The results of the second study showed that the distribution of Village Funds Direct Cash Assistance (BLT) had been carried out once a month in cash which was directly given to the BLT-Dana Desa recipients at the village hall. The results of the third study showed that Village Fund Management was optimal from an economic point of view An Islam that is transparent, responsible,and fair.
Pengaruh Tax Avoidance, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan: (Studi Empiris Perusahaan LQ-45 Yang Terdaftar di BEI Tahun 2017-2021) Nilam Anggita; Hari Stiawan
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.v2i2.1617

Abstract

This study aims to analyze the effect of tax avoidance, capital structure and company size on firm value. The type of research used in this study is a type of quantitative research. The data source used is secondary data, namely annual reports obtained from the Indonesia Stock Exchange (IDX). The population used in this study is LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 28 companies for 5 years with a total sample data obtained of 45 sample data. The results showed that partially the tax avoidance variable and the capital structure variable had an effect on firm value while the firm size variable had no effect on firm value. While simultaneously the tax avoidance variable, capital structure variable and company size variable affect firm value.
Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Mahasiswa Akuntansi Feri Siswanto; NPMA Durya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1705

Abstract

Disclosure of fraud committed by accounting students uses the Diamond Fraud concept. This study aims to determine the effect of the Fraud Diamond aspect on academic fraud in student circles. In this study, the research samples were 104 students who were taking auditing courses at Semarang State University in the accounting study program batches of 2020 and 2021. The Multiple Regression Analysis used in this study was to examine the combined and individual effects of independent variables on variables dependent. This analysis is preceded by a classical assumption test, which includes a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. While the F test and t test are used for hypothesis testing. The results of this study indicate that pressure has no effect on fraud, rationalization has no effect on fraud and opportunity has no effect on fraud, while ability has an effect on fraud. The advice we can take regarding this discussion is the importance of prioritizing ethical principles and social values ​​in the academic environment, especially the Semarang State University campus environment.
Akuntabilitas Sebagai Prinsip Pengelolaan Keuangan Lembaga Pendidikan Bagus Setiawan; Shaleh, Shaleh
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1765

Abstract

This study aims to find out about the importance of accountability as a principle in the financial management of educational institutions. As for this research, the method used is a non-research method, namely using literature or library research, by collecting some information from various sources such as journals, proceedings, or examination of online literature. The results of this study indicate that accountability is an effort that must be made by an institution in being accountable for activities or reporting in detail and systematically to certain parties. This also applies to educational institutions, accountability is needed as a form of reporting, especially accountability in the financial management of educational institutions. Parties responsible for managing educational institutions' finances must be able to account for and report financial conditions in detail to certain parties, especially education customers. The financial management of educational institutions must be carried out regularly so that they can be utilized and allocated according to the needs of the school. with clear financial accountability of educational institutions, a sense of trust will grow automatically by educating customers
Analisis Faktor-Faktor yang Berpengaruh terhadap Cash Holding pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021 Kelly Cherie; Hamaya Joya; Jaqceline Valencia Lee
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1774

Abstract

This study aims to test and analyze the factors affecting cash holding in the manufacturing industry listed on the Indonesia Stock Exchange from 2018 to 2021. Factors considered in this study include profitability, leverage, and liquidity. The population used in this study is the manufacturing industry and listed on the Indonesia Stock Exchange (IDX) with a total sample of 67 samples using the purposive sampling method. Multiple linear regression analysis is used via SmartPLS 3. The test results on the profitability variable  show that the profitability variable  has a negative effect on cash holding. Companies with high profits, then companies will tend to use their cash balances to develop business, add assets, meet investment opportunities, so that funds are not included in cash holding funds. Test results on variable leverage show that variable leverage negatively affects cash holding. Cash ownership is inversely proportional to leverage, so the relationship between these variables is negative because if internal funds are not enough, the company will use its liquid reserves, namely cash holding, before issuing debt. The test results on the liquidity variable show that the liquidity variable has a positive effect on cash holding. In line with the results of research which states that liquidity has a positive effect on cash holding. The findings of this study can be useful for policymakers, investors, and managers in formulating strategies to optimize cash holding in the manufacturing industry.
Bahasa Indonesia Bahasa Indonesia: Bahasa Indonesia Halasanni Agustina Pardede; Dea Annisa
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1784

Abstract

This study aims to examine whether independent commissioners, audit committees, and corporate governance affect the integrity of financial reports in various industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020. The type of research conducted was quantitative research using the quantitative method. associative. The research sample was determined using a purposive sampling technique, so as to produce a sample of 41 companies with a total of 123 observational data. The analytical test used is descriptive statistical analysis test, panel data regression model selection, panel data regression model selection test, classical assumption test, panel data regression analysis and hypothesis testing. The results in this study were tested using the panel data regression model which aims to obtain an overall picture of the influence of independent commissioners, audit committees, and corporate governance on the integrity of financial statements. Overall the research results are presented in tabular form to make it easier to read and understand. The results of the study prove that independent commissioners, audit committees and corporate governance have proven to have a significant effect on the integrity of financial statements.
Pengaruh Intensitas Persediaan, Leverage dan Kinerja Keuangan Terhadap Penghindaran Pajak: (Studi Empiris Perusahaan LQ-45 Yang Terdaftar di BEI Tahun 2017-2021) Egi Dya Puji Lestari; Syafrizal
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1792

Abstract

Tax avoidance is based on agency theory, where this theory explains that a company is a form of contract between the owner of the company (principal) and the manager (agent) of the company who takes care of use and control within the company. This study aims to determine the effect of inventory intensity, leverage and financial performance on tax avoidance in LQ-45 index companies for the 2017-2021 period. This type of research is quantitative using secondary data obtained from the Indonesia Stock Exchange (IDX) and the website of each company and the analysis technique used in this study uses multiple linear regression with the help of E-views version 10 software. This research was conducted at companies LQ-45 index. The data sampling technique uses purposive sampling, which are used as research samples are 21 companies with security for 5 years 2017-2021. The results showed that partially leverage and financial performance had no effect on tax evasion while inventory intensity had an effect on tax evasion. While simultaneously inventory intensity, leverage and financial performance have an influence on tax avoidance.
Tingkat Pengungkapan, Transaksi COMPATIBILITY ANALYSIS OF THE LEVEL OF DISCLOSURE OF RELATED PARTY TRANSACTIONS WITH PSAK 7 (Study in a Manufacturing Company listed on the IDX): disclosure, related party transactions, Results of Analysis of Disclosure Level of Related Party Transactions in the Manufacturing Industry in 2022 Akhmad Fikki Al Hidayah; Yulinartati, Yulinartati; Riyanto Setiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1823

Abstract

The purpose of this study aims to describe the level of disclosure of related party transactions in the manufacturing industry and compare between sectors as well as test and analyze its effect on firm value in manufacturing industries listed on the Indonesia Stock Exchange. Research Methods This research is a descriptive study using content analysis in related party reports in annual reports. To perform content analysis on a text, a code is given which is divided into several categories and then analyzed using conceptual analysis or relational analysis. Conceptual analysis functions to analyze and interpret the text by coding the text into manageable content categories. Meanwhile, relational analysis builds on conceptual analysis by examining the relationship between concepts in a text. The results of the study show that with regard to the Disclosure Practices of Related Party Transactions, manufacturing companies as well as other corporate entities listed on the Indonesia Stock Exchange (IDX) refer to the provisions of PSAK 7 of 2018. Related Party Disclosure Practices disclosed in the issuer's annual report can be grouped into 2 namely mandatory disclosure (mandatory disclosure) and voluntary disclosure (voluntary disclosure). The level of disclosure of related party transactions in manufacturing companies that are overall (oscore) gets a score of 64.4% and is categorized as a level of disclosure with moderate/medium compliance. The level of disclosure of related party transactions in manufacturing companies that are mandatory (mandatory) gets a score of 73.8% and is classified into a level of disclosure with a moderate level of compliance. As for voluntary disclosure, it gets a score of 58.2%. And can be classified into the level of disclosure with a low level of compliance.
Pengaruh Transfer Pricing dan Financial Distress Terhadap Tax Avoidance dengan Leverage Sebagai Variabel Moderasi : (Studi Empiris pada Perusahaan LQ 45 Yang Terdaftar di BEI Tahun 2017-2021) Irawati Sianturi; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1857

Abstract

This study aims to examine the effect of Transfer Pricing and Financial Distress on Tax Avoidance with Leverage as a moderating variable in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The independent variable in this study is Transfer Pricing (x1), Financial Distress (x2), the dependent variable is Tax Avoidance (Y) and the moderating variable is Leverage (Z). This study uses secondary data taken from annual reports of LQ 45 companies listed on the Indonesia Stock Exchange during the 2017-2021 period which can be seen on the website official, namely www.dx.co.id and journals or articles related to research objectives. The population in this study is LQ 45 companies listed on the IDX in 2017-2021 totaling 45 companies. The sample selection technique used a purposive sampling method, a sample of 20 companies was obtained with 100 observation data. Source of data is secondary data with quantitative methods. The analysis technique used is MRA with the help of the eviews version 12 application program. Based on the test results, this study states that (1) Transfer Pricing has an effect on Tax Avoidance (2) Financial Distress has no effect on Tax Avoidance (3) Leverage is unable moderate the effect of Transfer Pricing on Tax Avoidance (4) Leverage is unable to moderate the effect of Financial Distress on Tax Avoidance.

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