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Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Published by Universitas Muhammadiyah Bengkulu
ISSN : 27231488     EISSN : 27231399     DOI : https://doi.org/10.36085/jakta.v3i1
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering
Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, dan sistem informasi akuntansi. Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, bibliografi dan tulisan praktis dari kalangan ahli, akademisi maupun praktisi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 148 Documents
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PENGARUH NILAI PERUSAHAAN, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP KEPUTUSAN HEDGING STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Ahmad Pati Hulmubin; Furqonti Ranidiah; Yudi Partama Putra; Diah Khairiyah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6773

Abstract

financial distress on hedging decisions in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used is a quantitative approach with logistic regression analysis techniques. The sample consisted of 45 companies selected using a purposive sampling method. The independent variables studied include firm value (Market to Book Value), leverage (Debt to Equity Ratio), and financial distress (Altman Z-Score), while the dependent variable is the hedging decision measured using a dummy. The results show that firm value has a positive and significant effect on hedging decisions, while leverage and financial distress have a negative and significant effect. Simultaneously, these three variables have a significant influence on hedging decisions. However, the ability of these three variables to explain hedging decisions is only 7.8%, the rest is influenced by other factors outside the research model. Keywords: Firm Value, Leverage, Financial Distress, Hedging Decisions, Logistic Regression
EVALUASI SISTEM AKUNTANSI PEMBELIAN DAN PENJUALAN BARANG DAGANG PADA PT PRIORITAS PANORAMA KOTA BENGKULU Efriyanti, Nadya; Ummul Khair; Hernadianto, Hernadianto
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6837

Abstract

To assess the accounting information system, especially the accounting system for purchasing and selling merchandise at PT. The priority is to evaluate the system in order to achieve the objectives, namely, to provide information for managers of new business activities, to improve information that has been produced by the existing system, to improve the level of reliability (Reability), reduce credit costs in maintaining accounting records. The research approach used in this research is a qualitative approach because the data collected is in the form of statements or descriptives that are accepted by the author. With the scope of PT. Bengkulu's priority as the object and subject of research is the parts involved in the accounting system for sales and purchases of merchandise and comparing them with theory. In this research, the type of data used is primary data. The data collection procedure involves observation, documentation and direct interviews with the research object. And the research data analysis technique used is that the accounting system used in purchasing and selling goods at PT. Priority Bengkulu has related sections, elements in accounting, and the procedures implemented in the company are quite good in accordance with the principles of a good accounting system. Even though the purchasing part of the warehouse is still less effective. Keywords: Evaluation, Purchase Accounting, Sales Accounting
PERSEPSI PENGELOLA USAHA MIKRO KECIL DAN MENENGAH (UMKM) TENTANG PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK EMKM (STUDI KASUS PADA UMKM DI KOTA BENGKULU) Sukma, Sukma; Desi Fitria
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6839

Abstract

This study aims to determine the perceptions of MSME managers in Teluk Segara, Kampung Melayu, and Ratu Samban Satu Districts of Bengkulu City regarding the presentation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research method used is descriptive qualitative with data collection techniques through documentation and distribution of questionnaires to 35 respondents of MSMEs assisted by the Cooperatives and MSMEs Office of Bengkulu City. The results showed that of the 20 questions given, as many as 70% obtained an average score in the very good category, 15% good, and 15% quite good, so it can be concluded that the perception of MSME managers towards the presentation of financial reports based on SAK EMKM is classified as very good. Keywords: MSMEs, SME Financial Accounting Standards (SAK), Financial Reports, Perception, Descriptive Statistics
PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN (STUDI KASUS DI BURSA EFEK INDONESIA PERIODE JANUARI 2020 HINGGA DESEMBER 2023) Asmarita, Sri; Mirra Sriwahyuni; Yudi Partama Putra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6865

Abstract

The aim of this research is to determine how macroeconomic factors affect the composite stock price index (case study on the Indonesia Stock Exchange for the period Januari 2020 to Desember 20203). The background of this research focuses on the composite stock price index on the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression with SPSS 22. The results of the study show that based on the t-test result for the inflation variable, the significance is 0.739, which means greater than 0.05. Thus, it can be concluded that the inflation variable does not affect the IHSG. For the t-test result of the interest rate variable, the significance value is 0.340, which means it is greater than 0.05. It can be concluded that the interest rate variable does not significantly affect on the IHSG. For the t-test results of the exchange rate variable, the significance is 0.000, it can be concluded that the exchange rate variable significantly affects the IHSG. Keywords: Composite Stock Price Index, Inflation, Interest Rate, Exchange Rate
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, KEPEMILIKAN INSTITUSIONAL, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERBANKAN UNIT USAHA SYARIAH Akia, Pridatulakia; Yusmaniarti, Yusmaniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6905

Abstract

This study aims to determine the effect of profitability, asset structure, institutional ownership, and liquidity on the capital structure of Islamic banking business units registered with the Financial Services Authority (OJK) for the 2018–2022 period. The research method used is descriptive quantitative with multiple linear regression analysis techniques and classical assumption testing. The results show that profitability and asset structure have a positive and significant effect on capital structure, liquidity has a negative and significant effect on capital structure, while institutional ownership has a negative but insignificant effect. The conclusion of this study is that most independent variables simultaneously influence capital structure, with a contribution of 47.7%. Keywords: Capital Structure, Profitability, Asset Structure, Institutional Ownership, Liquidity
PENGARUH REPUTASI AUDITOR, AUDIT CLIENT TENURE DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) Rean Ifanto Pratama; Hernadianto, Hernadianto; Ahmad Sumarlan; Ahmad Junaidi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6930

Abstract

This study aims to determine the effect of auditor reputation, client tenure audit and opinion shopping on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research was conducted on the Indonesia Stock Exchange (IDX) by accessing the www.idx.co.id page to obtain information disclosed in the company's annual financial statements. The population in this study was 193 companies, with sampling based on certain criteria using purposive sampling techniques so that the number of samples obtained amounted to 56 companies. The statistical method used is logistic regression analysis. The results obtained from this study show that the auditor's reputation partially affects the going concern audit opinion by 0.038 which means <0.05, the client tenure audit partially has no effect on the going concern audit opinion by 0.290 >0.06, and the opinion shopping partially does not affect the going concern audit opinion by 0.093 >0.05. Keywords: Auditor Reputation, Audit Client Tenure, Opinion Shopping, Audit Opinion Going Concern
PENGARUH UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDY EMPIRIS PADA PERUSAHAAN LQ45) Anggela Desisca; Yuliana, Yuliana; Mezi Oktaliza
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of company size and corporate social responsibility (CSR) on firm value in LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method used is a quantitative approach with a purposive sampling technique, resulting in 20 companies as samples. Data were analyzed using multiple linear regression with the help of SPSS software version 26. The results show that company size and CSR simultaneously have a significant effect on firm value. Partially, both variables also show a positive and significant effect on firm value. The conclusion of this study is that the larger the company size and the higher the CSR disclosure, the higher the firm value. Keywords: Company Size, CSR, Company Value, LQ45
KEBIJAKAN DIVIDEN, DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN Dwi Lestari, Anggun; Putri Suryati, Intan; Rahma, Dwi; Febri Rinjani, Dela
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Purpose Of This Study Is To Determine The Influence Of The Dividend Policy And The Independent Board Of Commissioners On Financial Performance In Manufacturing Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange For The Period 2020 – 2023. The Population In This Study Is All Manufacturing Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange For The 2020-2023 Period. The Method Used In This Study Is A Quantitative Method. The Sample Used In This Study Is 16 Companies. In This Study, The Data Analysis Method Uses Multiple Linear Regression Analysis Using IBM SPSS 26. Based on the results of data analysis, it is concluded that dividend policy has a negative effect on financial performance. the board of commissioners has a positive effect on financial performance. The Results Of This Study Show That Dividend Policies And Independent Boards Of Commissioners Have An Effect On Financial Performance. Keywords: Dividend Policy, Independent Board Of Commissioners, Financial Performance
KINERJA LINGKUNGAN, KEPEMILIKAN MANAJERIAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY Anggi Perdana; Rama Amdanir; Azman Khan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of environmental performance and managerial ownership on corporate social responsibility (CSR) in LQ45 companies listed on the Indonesia Stock Exchange in 2019–2023. The research method used is a quantitative approach with multiple linear regression analysis techniques using secondary data obtained from company annual reports. The results show that managerial ownership has a negative and significant effect on CSR disclosure, while environmental performance has no significant effect on CSR. The conclusion of this study is that managerial involvement as shareholders can actually reduce the level of CSR disclosure, and the limited number of LQ45 companies that consistently disclose environmental performance in their annual reports. Keywords: Environmental Performance, Managerial Ownership, Corporate Social Responsibility, LQ45 Companies
PENGARUH CSR, GENDER TERHADAP NILAI PERUSAHAAN LQ-45 Anisa Angel Lina; Ella Ramadhanti; Aneza Zubaida
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

of the things that investors pay the most attention to when they invest is the value of the company because it shows how resilient the company is in the future. The company's long-term goal is to increase profits. To maximize the achievement of a company's value, it is important to consider the company's value, including all the factors that influence it. The purpose of this study is to determine the influence of Corporate Social Responsibility and Gender Diversity on LQ45 Company Value in 2018–2023. This method uses applying purposive sampling to collect data samples. There are 9 companies from the LQ45 sector as a sample in this study. The data will be analyzed by quantitative research methods in the form of secondary data using IBM SPSS 26 and the Classical Assumption test, namely the normality test, multicollinearity test, heterokedasticity test, autocorrelation test. T  he results of the study are (1) CSR has a negative effect on company value, (2) gender on company value has a positive effect on company value. Keywords: CSR, Gender, Nilai Perusahaan LQ-45

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