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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 7 Documents
 1 
Search results for , issue "Vol 5 No 2, July 2024" : 7 Documents clear
Reviewing the Accountability Practices of Village Funds: Case Study from Indonesia Andriani, Wiwik
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4590

Abstract

This study aims to determine the accountability of managing Nagari funds, including planning, implementing, reporting and accountability for managing village funds in Nagari Situjuah Batua. This study uses a qualitative approach to solve the phenomena raised. Data in this study were collected through several processes including in-depth interviews, observation, and documentation. The results of this study conclude that accountability for the management of Nagari funds in Nagari Situjuah Batua has been carried out from the planning, implementation, reporting and accountability stages in an appropriate manner and is also managed in an accountable manner so that the objectives of these funds are appropriate. The local government hopes that the Nagari funds can continue to be managed following the mandated community for the betterment of the village The novelty of this research is that it uses villages that have achievements at the local level as research objects
The Effect of Transfer Pricing, Book Tax Difference and Thin Capitalization on Tax Avoidance Practices Elishang, Rachelle; Fahmi, Muhammad; Kurniawan, Rudy
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4761

Abstract

The aim of the study is to test and examine the effect of transfer pricing, book tax difference and thin capitalization on tax avoidance practices. This study uses quantitative methods with a population in the form of all consumer goods industry entities listed on the IDX for the period 2021-2023. Secondary data is the data needed for research and is sourced from the IDX website. Purposive sampling was applied in order to obtain samples and produce a data sample of 72 samples which after trimming extreme data outliers became 63 samples. Data processing utilizes IBM SPSS Statistic 25 software and multiple regression analysis testing, The test results in this study reveal that simultaneously all transfer pricing, book tax difference and thin capitalization variables affect tax avoidance practices. The results in the partial test show that tax avoidance practices can be influenced by transfer pricing. Conversely, book tax difference and thin capitalization do not affect tax avoidance practices. This study has a sample data update of 2023 and examines a sector that is quite rarely researched in related variables. This research is expected to contribute to the understanding and insight of the literature in. In addition, this research is expected to contribute to increasing regulation and public awareness regarding tax avoidance practices also designing more effective tax policies.
Perspective of Gen-Z Leadership Style in Financial Reporting and Corporate Decision Making Hirman, Akhmad Akram
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4609

Abstract

Leadership is the process of influencing others to cooperate in achieving a common goal with a willingness to lead. There are various differences in leadership perspectives. Therefore, this research was conducted to understand the perspective of leadership style. This study aims to describe the perspective of Generation Z's leadership style in making financial statements and decision making in a company. In collecting data, this research uses interview instruments with ten sources through a case study research approach to leadership perspectives in certain companies. This research can provide new insights or more understanding of the current generation z leadership style. The results showed that most generation Z applied democratic and situational leadership styles in the company
The Influence of Basic Accounting Course on Computerized Accounting Course with Self-Efficacy as a Moderating Variable Zain Mide, Nuraisyah; Amin, Nursyamsi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4557

Abstract

This research was conducted to examine the effect of basic accounting subject mastery on accounting computer subject mastery with self-efficacy as a moderating variable. The population in this study were students of the Accounting Department, Politeknik Negeri Ujung Pandang, Indonesia. The sample in this study amounted to 97 respondents. This research data is primary data obtained through the results of a questionnaire using Google Form and secondary data in the form of respondent's basic accounting values and the accounting computer value. The data analysis technique used is the Structural Equation Model with the SmartPLS®4 as the analysis tool. The results of the research show that (1) basic accounting subject mastery influences accounting computers subject mastery and (2) self-efficacy is unable to strengthen the influence of basic accounting on accounting computers. subject mastery. The novelty of this research is the use of self-efficacy as a moderating variable. The implications of this research are expected to provide information to institutions regarding the importance of basic accounting foundations for students because it will impact their ability to use accounting software which will be useful for their work readiness
The Effect of Profit Growth and Price Earnings Ratio on Stock Return in Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period Azis, Muhammad; Anwar, Azwar; Yoshita, Rika
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4659

Abstract

This research aims: (1) To analyze the effect of profit growth on stock returns in Property & Real Estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period, (2) To analyze the influence of the Price Earnings Ratio on stock returns in Property & Real Estate companies listed on the Indonesia Stock Exchange 2020-2022, (3) To analyze the simultaneous influence of profit growth and Price Earnings Ratio variables on share returns in Property & Real Estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The independent variables in this research are (1) Profit Growth, and (2) Price Earnings Ratio, while the dependent variable is Stock Return. The population of this research is all financial reports of Property & Real Estate Companies, while the research sample is the financial reports of Property & Real Estate Companies using a purpose sampling technique of 14 companies. Data collection is carried out using documentation. Data analysis was carried out using multiple linear regression analysis. The results of this research show that all independent variables influence the dependent variable significantly, both partially and simultaneously. The implications of this research provide empirical evidence that profit growth and stock prices in relation to profits influence stock returns or the profits obtained by investors from the funds invested in an investment. Thus, it is best for companies to maintain profits and profit growth in order to maintain company values.  
Analysis of Fulfillment of Auditor Requirements in Conducting Audits of Election Participants' Campaign Fund Reports Arsyad, Muhammad
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4635

Abstract

This research aims to find out what requirements must be met by auditors in conducting an audit of campaign finance reports for election participants for the period of 2024-2029 in Indonesia. This research is a literature research, the data analysis method used in this research is descriptive qualitative. The data collection technique was carried out using the library research method, namely study literature that sourced from statutory regulations and literatures relating to what requirements must be met by auditors in auditing the campaign financial reports of election participants. Based on the results of this research, it can be concluded that there are two main requirements that must be met by auditors, both as AP, Chair and Team Member, in conducting an audit of the campaign finance reports of election participants. These requirements are related to Independence and Competence. The independence and competency requirements in this research are different from the results of previous researchs. The requirements for independence from the results of this research are that it is not affiliated directly or indirectly with election participants and/or campaign teams, is not a member or administrator of a political party, or administrator of a political party proposing candidate pairs and does not have the status of a state civil servant. The auditor is required to make a Statement of Independence. The Competency Requirements that must be fulfilled by the Auditor are having attended training and obtained a certificate of competency in auditing Campaign Fund Reports from a valid professional association, must have audit work experience in KAP, and a minimum education of Bachelor's Degree in Accounting for the chairman and 2 (two) years' experience, for Team members have a minimum education of D3 in Accounting and 1 (one) year of experience. The auditor is required to make a statement of work ability.
Increasing Customer Loyalty of Islamic Bank Case Study at PT Bank Syariah Indonesia in Semarang Rodhiati, Annisa Zuhroida; Widowati, Mustika; Windawati, Atif
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4569

Abstract

This study aims to investigate the impact of service quality, bank digitalization, and customer relationship management on customer loyalty with customer satisfaction as an intervening. The number of samples was 110 customers of PT Bank Syariah Indonesia in Semarang, who were selected using a purposive sampling technique. The analysis model used in this research is the path analysis model, and the analysis technique uses a simultaneous significance test (F test), partial significance test (t-test), coefficient of determination test (R2), and Sobel test processed with the SPSS 26.00 program. The results show that quality service, bank digitalization, customer relationship management, and customer satisfaction simultaneously significantly affect customer loyalty. Furthermore, service quality, bank digitalization, and customer satisfaction partially have a positive and significant effect on customer loyalty. Meanwhile, customer relationship management partially has a negative and insignificant effect on customer loyalty. Path analysis test results show that customer satisfaction can mediate the influence of service quality on customer loyalty. However, customer satisfaction cannot mediate the influence of bank digitalization and customer relationship management on customer loyalty at PT Bank Syariah Indonesia in Semarang City.

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