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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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FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM (STUDI KASUS PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2020) A. Ririn Kurniawan; Budi Astuti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6295

Abstract

This research aims to examine the influence of capital structure, company size, ROA, and leverage on share prices in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The sample in this research consisted of 13 various industrial companies listed on the BEI (Indonesian Stock Exchange) during 2018-2020 which were selected based on certain criteria using purposive sampling. With an observation period of 3 years, the research sample consisted of 39 samples. The analytical method used is multiple linear regression analysis and the coefficient of determination is processed using the SPSS program. The results of multiple linear regression tests prove that capital structure has no effect on stock prices, company size has an effect on stock prices, ROA has no effect on stock prices, and leverage has no effect on stock prices. The results of the coefficient of determination test (Adjusted R²) show that 30.4% of the variation in stock returns can be explained by independent variables, while the remaining 69.6% is explained by other variables not in this study. Keywords: Share Price, Capital Structure, Company Size, Return On Assets, Leverage
PENGARUH STRUKTUR MODAL, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021) Nopita Sari; Budi Astuti; Yusmaniarti Yusmaniarti; Marini Marini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6296

Abstract

This research aims to examine the influence of capital structure, liquidity, profitability and company size on company value in manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The results of this research show the significance of each variable. Capital Structure has no significant effect on company value with a significant 0.656, Liquidity has a significant effect on company value with a significant 0.869, Profitability has a significant effect on company value with a significant 0.001, Company Size has a significant effect on company value with a significant 0.775. The results of the coefficient of determination test (Adjusted R²) show that 11.6% of the variation in agency costs can be explained by independent variables, while the remaining 88.4% is explained by other variables not in this study. Keywords : Firm Value, Capital Structure, Liquidity, Profitability, and company size.
PENGARUH PENGETAHUAN, PENGALAMAN DAN KUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA INSPEKTORAT PROVINSI BENGKULU) Hernandianto; Ilham Azoni; Yusmaniarti Yusmaniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6312

Abstract

This research aims to examine the influence of auditor knowledge, experience and accountability on audit quality at the Bengkulu provincial inspectorate office. The population in this study consisted of 100 auditors, the sampling technique in this study used saturated sampling (census). This research is quantitative research with primary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product and Service Solution) application. The data collection method is through observation and questionnaires. The partial research results show that knowledge has a significant positive effect on audit quality, this can be seen from the significance value of 0.002 <0.05 and the regression coefficient value of 0.219. Experience has a significant positive effect on audit quality, this can be seen from the significance value of 0.000 < 0.05 and the regression coefficient value of 0.483. Accountability has a significant positive effect on audit quality, this can be seen from the significance value of 0.043 <0.05 and the regression coefficient value of 0.253. The research results simultaneously show that the auditor's knowledge, experience and accountability have a significant positive effect on audit quality, this can be seen from the significance value of 0.000 < 0.05 and the F value of 23,976. Keywords: Knowledge, Experience, Auditor Accountability and Audit Quality
PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN, AKSESIBILITAS, DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA Intan Cristuin Monica; Herdianto Herdianto; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6346

Abstract

This research aims to determine the influence of the presentation of accountability reports and the commitment of village government organizations on the accountability of managing village fund allocations. The results of this research show that the presentation of the t test accountability report has a significance level of 0.004, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). The t-test Accessibility variable has a significance level of 0.621, which means >0.05. This shows that this research does not support the first hypothesis (H2 is not accepted). The organizational commitment variable in the t test has a significance level of 0.000, which means <0.05. This shows that this research supports the third hypothesis (H3 is accepted). Furthermore, together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of Village Fund Allocation which can be seen in the F test results which have a significance value of 0.000 which means <0.05. This shows that this research supports the third hypothesis (H4 is accepted). Thus, H1 is accepted, which means that the presentation of accountability reports affects the accountability of village fund management, H2 is rejected, which means that accessibility has no effect on the accountability of village fund management, H3 is accepted, which means that organizational commitment has an effect on the accountability of village fund management. H4 is accepted, which means that together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of village fund allocation.  Keywords: Accountability Report, Accessibility, Organizational Commitment, Accountability of Village Fund Allocation
PENGARUH MODAL DAN E-COMMERCE TERHADAP PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA USAHA MEUBEL DI KABUPATEN KAUR) Satiya Handayani; Ummul Khair
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6347

Abstract

This research aims to determine the influence of business capital and E-Commerce on the development of furniture MSMEs in Kaur Regency. The type of research carried out in this research is quantitative research. The data used in this research uses primary data, namely by distributing questionnaires to business actors. The sampling technique is because the population is not greater than 100 people, the author took 100% of the population in the furniture business in Kaur Regency, namely 45 business actors. In this way, the entire population without having to draw a research sample as a unit of observation is called a census technique. The analysis method used is multiple linear regression analysis. The research results show that there is an influence of capital (X1) on the development of MSMEs (Y) of 0.009, thus Ho is rejected and Ha is accepted and there is an influence of E-Commerce (X2) on the development of MSMEs (Y) of 0.003, thus Ho is rejected and Ha is accepted. Keywords: Capital, E-Commerce, MSMEs, Furniture Business
PENGARUH RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN SEKTOR BATU BARA YANG TERDAFTAR DI BEI Siti Ganiah Maulany
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6503

Abstract

The purpose of this study was to determine the effect of return on equity and net profit margin on company value in the Coal Mining Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research method uses a quantitative approach with multiple regression analysis. The source of this research uses secondary data sourced from the financial statements of the Coal Mining Sub Sector Company listed on the Indonesia Stock Exchange. The sample of this study was 19 companies using purposive sampling techniques. The results of this study indicate that partially Return on Equity has a significant effect on Company Value while Net Profit Margin does not have a significant effect on Firm Value. Simultaneously, the results obtained that Return on Equity and Net Profit Margin have a significant effect on Company Value, where the coefficient of determination is 0.117 shows that Return on Equity and Net Profit Margin gives a diversity of 11.7% to Firm Value, while the rest is 88.3 % is influenced by other factors not observed in this study. Keywords: Return on Equity, Net Profit Margin, Company Value
PENGARUH PROFITABILITAS, MANAJEMEN UTANG DAN NILAI PASAR TERHADAP HARGA SAHAM (PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2018-2022) Astuti, Ririn; Yusmaniarti, Yusmaniarti; Astuti, Budi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.6510

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, manajemen utang dan nilai pasar terhadap harga saham pada sektor perbankan sayariah di Indonesia tahun 2018-2022. Rumusan dan tujuan dari penelitian ini untuk mengetahui apakah terdapat pengaruh dari profitabilitas, manajemen utang dan nilai pasar terhadap harga saham. Penentuan sammpel menggunakan teknik purposive sampling yang didasari dengan kriterian yang telah ditetapkan peneliti. Peneliti menggunakan laporan keuangan yang diterbitkan perbankan harus memenuhi kriteria penelitian sehingga menjadi sampel penelitian. Jumlah sampel yang digunakan yaitu 8 perbankan dan tahun yan diteliti 5tahun, sehingga data penelitian berjumlah 40 data ( 5 tahun X 8 perbankan). Data yang dikumpulkan dengan cara dokumentasi yang berasal dari website www.idx.co.id dan https://drive.google.com/drive/folders/1-t3S3_rAGx0MjPJ-02qqSuZSEeWNycaj. Analisis data  yang yang digunakan yaitu dengan cara analisis statistik deskriptip, uji asumsi klasik, dan uji hipotesis. Hasil hipotesis penelitian yang dinyatakan dalam hasil yaitu profitabilitas dan nilai pasar tidak berpengaruh terhadap harga saham, dibuktikan dari nilai sig profitabilitas 0,111 dan manajemen utang 0,427, nilai yang dihasilkan dinyatakan tidak berpengaruh terhadap harga saham karena nila sig lebih besar dari 0,05. Nilai pasar memiliki pengaruh secara positif terhadap harga saham karena output kurang dari 0,05 yaitu 0,047. Secara simultan profitabilitas manajemen utang dan nilai pasar tidak berpengaruh terhadap harga saham. Kata Kunci: Profitabilitas, Manajemen Utang, Nilai Pasar dan Harga Saham
PENGARUH KONSERVATISME TERHADAP EFISIENSI INVESTASI DAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR (SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Syahlina Natalia; Chairul Suhendra; Yusmaniarti Yusmaniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6513

Abstract

The purpose of this research  is to determine how the influence of conservatism, investment efficiency, and agency cost as moderating variabel in manufacturing companies the date used in this study is secondary data sourced from the annual reports of manufacturing companies listed on the indonesia stock exchange (IDX) the sample size was collected using purposive sampling technique a total of 6 companies the research utilized the SPSS 23 program for windows version 11. The findings indicate that conservatism has a positive impact on investment efficiency, and agency cost do not moderate this positive influence on investment efficiency. Keywords: Conservatism, Investment Efficiency, Agency Cost
LITERATURE REVIEW : RASIO KEUANGAN PADA PERBANKAN KONVENSIONAL DI INDONESIA Selvi Marni putri Selvi; Rahma Beva Nopiana; Levia Roza
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6514

Abstract

Financial ratios are analytical tools used to convey the financial performance of a company or business entity. Therefore, this research aims to find out how much influence CAR, NIM and BOPO have on banking profitability. The technique used in this research uses the Systematic Literature Review (SLR) method. In this research, the articles obtained were 30 Sinta indexed articles for being published between 2020-2024. Sinta journal articles were analyzed. The findings showed that the CAR and BOPO variables had an effect on profitability, whereas the NIM variable had no effect and not significant to Profitability. Keywords: Financial Ratios, CAR, NIM, BOPO, Profitability
PERAN AKUNTANSI PADA TINGKAT PENGGUNAAN INFORMASI AKUNTANSI BERBASIS DIGITAL DAN KINERJA UMKM Annisa Tiara Rahmawati Annisa; Irzan Irzan; Rebi Rahmad Ramadan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6515

Abstract

The role of accounting in utilizing all information and knowledge related to digital-based accounting information and technology is very necessary, especially for business actors who will run digital-based businesses in the future. So this research aims to find out how big the role of accounting is in the level of use of digital-based accounting information and the performance of MSMEs. The technique used in this research uses the Systematic Literature Review (SLR) method. In this research, the articles obtained were 30 articles indexed by Sinta. The results of the analysis show that the role of accounting and the use of digital-based accounting information systems has a positive influence on the performance of SMEs and the performance of SMEs has a positive influence on the use of accounting information. Keywords: Role of Accountants, Digitalization, MSME Performance

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