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Andi Sri Wahyuni
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andisriwahyuni@poliupg.ac.id
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akunsika@poliupg.ac.id
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Jurusan Akuntansi Politeknik Negeri Ujung Pandang Jalan perintis Kemerdekaan KM. 10 Makassar, 90245, Telpon (0411) 585367-585368 psw. 142,Fax (0411) 586043 HP/WA : 085341576457 / 085964304623 Email : akunsika@poliupg.ac.id
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INDONESIA
AKUNSIKA: Jurnal Akuntansi dan Keuangan
Published by Politeknik Negeri Ujung Pandang
ISSN : 27223701     EISSN : 27223590     DOI : http://dx.doi.org/10.31963/akunsika.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) Public Sector Accounting (Akuntansi Sektor Publik) Accounting Education (Pendidikan Akuntansi) Behavior Accounting (Akuntansi Perilaku) Islamic Accounting and Financial Management (Akuntansi dan Manajemen Keuangan Islam) Corporate Governance (Tata Kelola Perusahaan) Corporate Social Responsibility (Pertanggungjawaban Sosial Perusahaan) Fraud and Forensic Accounting (Akuntansi Kecurangan dan Forensik) Ethics and Professionalism Corporate Finance Taxation Capital Market Banking Sustainability Reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 5, No 1, Januari 2024" : 5 Documents clear
Analisis Intensi Penggunaan Teknologi Cloud Accounting pada UMKM Kota Tasikmalaya Putri, Pretisila Kartika; Pramurindra, Rezky; Aziz, Nur Jannah Abdi; Hidayat, Deny
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i1.4473

Abstract

Perkembangan teknologi yang semakin pesat, terutama pasca pandemi covid 19 menuntut semua pihak untuk menyesuaikan perkembangan tersebut dengan baik, tak terkecuali para pelaku UMKM. Adanya berbagai teknologi untuk pelaku UMKM dapat memberikan kemudahan dalam berusaha. Salah satunya adalah teknologi Cloud Accounting, yaitu sebuah teknologi melalui aplikasi penyimpanan dan pencatatan data keuangan di awan yang dapat diakses dimana saja dan kapan saja dengan menggunakan internet serta adanya pencadangan jika terjadi kehilangan data. Penelitian ini bertujuan untuk menganalisis factor apa saja yang memengaruhi minat pelaku UMKM khususnya di Kota Tasikmalaya dalam menggunakan teknologi Cloud Accounting tersebut. Adapun variable yang dianalisis adalah menggunakan konstruk dari metode pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT) yaitu ekspektasi kinerja, ekspektasi usaha, pengaruh social dan kondisi pemfasilitasi. Populasi penelitian adalah seluruh UMKM di Kota Tasikmalaya yang berjumlah 123.010, adapun sampel diambil dengan metode Simple Random Sampling dan dihitung dengan rumus Slovin yang didapat jumlah sampel sebanyak 100 responden. Data dianalisis dengan analisis statistik dan pengujian data dilakukan melalui uji regresi berganda menggunakan aplikasi pengolah data SPSS 26. Hasil penelitian menunjukkan bahwa ekspektasi kinerja, ekspektasi usaha, pengaruh social dan kondisi pemfasilitasi berpengaruh positif terhadap minat penggunaan teknologi cloud accounting pada UMKM Kota Tasikmalaya.
Analisis Penerapan Aplikasi Si Apik untuk Membantu Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Maulidah, Hikmatul; Krisdiyawati, Krisdiyawati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i1.4477

Abstract

This study aims to apply the Android-based accounting application Si Apik in assisting MSMEs in compiling financial reports in accordance with SAK EMKM. The application of an android-based accounting application is very important because it can present reliable information effectively and efficiently so as to facilitate operational activities to decision making. This type of research is descriptive research with a qualitative approach. The types of data that will be used in this study are qualitative data and quantitative data. This study uses data collection techniques with interviews, observation, and documentation. The data analysis technique in this study was carried out by implementing the Si Apik android application at the company for 1 month followed by analyzing the output produced by the Si Apik application. Based on the research results, the Si Apik application can be used easily and practically. With the Si Apik application, it makes it easier for MSMEs to make financial reports because this application automatically creates financial reports based on SAK EMKM
Pengaruh Lokasi, Jarak Central Business District, dan Aksesibilitas terhadap Nilai Wajar Sewa Penempatan Mesin ATM di Kota Manado, Indonesia Partoho, Goklas Tunggul; Nadir, Rasyidah; Gaffar, Ismail
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i1.4520

Abstract

AbstractState property (BMN) that have not been optimized for use can be utilized by others, one of which is banking companies as an effort to improve services through investment in the placement of ATM machines in certain locations according to corporate needs plans without reducing the Standard of Goods and Standard Needs (SBSK), and the quality of service based on the main duties and functions of each ministry/institution.  The determination of the amount of rent for the utilization of BMN as a contribution to Non-Tax State Revenue (PNBP) is based on the fair value of rent determined by the Government Assessor.  This study aims to examine the effect of location, CBD distance, and accessibility on the fair value of ATM machine placement rent based on a quantitative approach with data collection methods through field survey techniques on 45 ATM rental data in Manado City.  Meanwhile, the analysis technique used is Multiple Regression Analysis with data processing through the Eviews 10 (Econometric Views) program.  The results showed that the test value of the R Square Coefficient of Determination was equal to 0.5581 or 55.81% of the independent variable in this study was able to explain the dependent variable, while the remaining 44.19% was explained by other variables that were not included in this study and the error value.  It was concluded that simultaneously location, CBD distance, and accessibility positively affect the fair value of ATM machine placement rent. Keywords: Location; CBD distance; Accessibility; Fair Value of Rent; ATM  @font-face {font-family:Cardo; mso-font-alt:"Times New Roman"; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:auto; mso-font-signature:0 0 0 0 0 0;}p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:none; mso-layout-grid-align:none; punctuation-wrap:simple; text-autospace:none; font-size:10.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; color:black; mso-font-kerning:14.0pt; mso-fareast-language:IN;}.MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; mso-fareast-language:IN;}.MsoPapDefault {mso-style-type:export-only; mso-pagination:none;}div.WordSection1 {page:WordSection1;}div.WordSection2 {page:WordSection2;}div.WordSection3 {page:WordSection3;}
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi pada Perusahaan yang Terdaftar Di Index LQ45 Periode 2019-2022 Abdilah, Agustini; Prijanto, Budi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v0i0.4418

Abstract

Currently, the world has entered the era of globalization with economic threats, the challenges faced by companies are becoming increasingly severe, this will have an impact on tight competition for companies. Therefore, companies will compete to attract the attention of investors in order to survive, one way is by increasing the value of the company. Company value is one of the capital market indicators in assessing the company as a whole, where the company value shows its future prospects. This research aims to determine and analyze the influence of profitability on company value and whether dividend policy is able to moderate (strengthen/weaken) the relationship between profitability and company value, to be used as a benchmark for companies regarding the most significant factors in increasing company value. The type of data used is secondary quantitative data in the form of annual financial reports of companies listed on the LQ45 Index for the 2019-2022 period. The sample in this study was 10 companies listed on the LQ45 Index for the 2019-2022 period, using a purposive sampling method. The data analysis technique in the research uses Moderated Regression Analysis (MRA) using the SPSS For Windows 26.0 software tool. The research results show that profitability has a significant effect on company value and dividend policy is able to moderate (strengthen) the relationship between profitability and company value.
Pengelolaan Keuangan Daerah: Sebuah Kajian Fenomenologi terhadap Defisit Anggaran Kabupaten Majene Amirullah, Sufyan; Edy, Sri Amalia; Mus, Sari Fatimah
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v0i0.4509

Abstract

The budget deficit is an economic challenge in various regions in the last few decades. This is due to the expansion of government activities so that the main part of the total demand is allocated to spending, but on the income side the government is lacking to cover its large expenditures. This research focuses on the phenomenon of deficits that occur in Majene Regency for the 2022 fiscal year using a phenomenological approach with the concepts of noesis and noema to express intentionality and uses five (5) main stages of data analysis according to Moustakas. The goal to be achieved is to examine more deeply related to financial management in the realization of the Regional Revenue and Expenditure Budget (APBD) which is the cause of the deficit. The results of the study indicate that the main cause of the deficit is the failure to achieve the local revenue target and the program of activities has been running for a while, then efforts have been made to overcome and prevent the deficit, namely issuing circulars regarding the implementation of activity programs, conducting budget rationalization and evaluation of activity programs but also there are obstacles in its implementation such as changes in central government policies, the 2023 APBD contains political elements and there is no PERDA Accountability.

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