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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 71 Documents
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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
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
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
Analisis Pengelolaan Modal Kerja terhadap Rasio Rentabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2018-2022 Andi Harmoko Arifin
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 4, No 2, Juli 2023
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v4i2.4490

Abstract

The purpose of this research is to analyze the impact of working capital management on the improvement of profitability ratios in manufacturing companies listed on the Indonesian Stock Exchange during the period from 2018 to 2022. The population under investigation comprises all manufacturing companies listed on the Indonesian Stock Exchange during that period. In this study, a sample of 7 manufacturing companies listed on the IDX with complete financial reports was used, resulting in a total of 35 samples analyzed. The data analysis applied in this research involved hypothesis testing using the statistical software SPSS. The findings of this study indicate that working capital management is a critical element in a company's operations. It can be concluded that when a company is able to increase its sales volume, the resulting profit tends to increase, which subsequently has a positive impact on the company's profitability ratios. This underscores the importance of managing a company's current assets and current liabilities through working capital management to achieve high efficiency levels and ensure that net working capital is maintained at an acceptable level.
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;}
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.  
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.
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.
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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