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Journal of Culture Accounting and Auditing
Published by Universitas Muhammadiyah Gresik
ISSN : 28300289     EISSN : 28305574     DOI : http://dx.doi.org/10.30587/jcaa.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. http://journal.umg.ac.id/index.php/jcaa/Focus
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol 3 No 1 (2024)" : 15 Documents clear
Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan Terhadap Nilai Perusahaan Wicaksana, Fahmi Adrian Wira; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7804

Abstract

This study aims to examine the effect of Capital Structure, Profitability, and Company Size on the Value of Companies engaged in the automotive sector which listed on the Indonesia Stock Exchange during 2018-2020. This research itself uses quantitative methods and uses secondary data as a source of data to be processed. The technique used in this research is purposive sampling and obtained a sample of 84 from 28 LQ45 companies. The data used in this study is secondary data form the documents.Data analysis using multiple linear regression analysis. The results of this study indicate that the capital structure has no effect on firm value. Profitability has a positive and significant affect on firm value. Firm size has no effect on firm value. Type of Paper: Empirical Keywords: Capital Structure,Profitability,Firm Size,Firm Value.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Pengungkapan CSR Apsari, Della Putri Renata; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7646

Abstract

This research aims to examine the influence of profitability, liquidity and solvency on corporate social responsibility disclosure. The sampling technique uses purposive sampling technique. The sample in this study consisted of 47 companies from a total population of 78 manufacturing companies in the consumer goods industry sector registered on the IDX in 2020-2022. Testing was carried out using multiple linear regression, F test and T test. The regression results show that Profitability has an effect on Corporate Social Responsibility. Liquidity has no effect on Corporate Social Responsibility. Solvency has no effect on Corporate Social Responsibility.
Pengaruh Konservatisme Akuntansi, Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Efisiensi Investasi Fitriyah, Lailatul; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7713

Abstract

This research aims to examine the effect of accounting conservatism, corporate governance and ownership structure on investment efficiency in financial companies listed on the Indonesia Stock Exchange during the period 2017-2019. The sample of this study was selected by using purposive sampling and obtained as many as 114 data with 38 companies per year. The hypothesis testing in this study using multiple linear regression model. Partially, the results indicates that managerial ownership has an effect on investment efficiency. While the other four variables, namely accounting conservatism, independent commissioners, audit committees, and institutional ownership have no effect on investment efficiency.
Analisis Pengukuran Kinerja Keuangan Daerah Pemerintah Kabupaten Buton Selatan Asmar, La Ode; Ridzal, Nining Asniar
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7936

Abstract

This research aims to determine the Financial Performance of the Regional Government of South Buton Regency in terms of Financial Ratios including the Independence Ratio, Effectiveness Ratio, Regional Financial Activity Ratio, and Growth Ratio. The data used in this research is the South Buton Regency Regional Government Budget Ralization Report for 2018-2022. In this research, the method used is quantitative descriptive analysis method. Data collection methods were carried out by interviews and documentation. Based on the research results, the following conclusions were obtained: (1) The Regional Financial Independence Ratio is still very low in the instructive relationship pattern because the average is 3.91%, (2) The Effectiveness Ratio shows that the Regional Financial Performance of the South Buton Regency Regional Government is categorized as very effective because the average is 172.15%, (3) The financial activity ratio of the Regional Government of South Buton Regency shows that the majority of funds owned by the Government of South Buton Regency still prioritize operational spending with an average of 67.95% compared to average capital expenditure is 30.09%, and (4) the Growth Ratio shows that the Financial Performance of the South Buton Regency Regional Government is always fluctuating and categorized as less than good.
Jejaling Tali Silaturahmi: Makna Hutang Pada Budaya Dan Tradisi Buwuhan Di Desa Slempit, Dusun Lingsir, Kecamatan Kedamean Fadilah, Annisaul; Tumirin, Tumirin
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7697

Abstract

This research aims to analyze the meaning of debt in the buwuhan culture and traditions in the community of Slempit Village, Lingsir Hamlet, Kedamean District, Gresik Regency. This research is qualitative research with a phenomenological approach. The data source used in this research is primary data source. Primary data was obtained through interviews with informants who were involved in the cultural practices and traditions of buwuhan in Slempit Village, Lingsir Hamlet, Kedamean District, Gresik Regency. Data collection techniques in this research are interviews, observation and documentation. There were five informants chosen, namely cultural figures, elders, village heads, people from duwe gawe, people who recorded buwuhan practices. The results of the research that has been carried out show four meanings of debt in the buwuhan tradition in Slempit Village, Lingsir Hamlet, Kedamean District, namely, as ties of friendship, mutual cooperation, debts and receivables in the buwuhan tradition, building a foundation of goodness and togetherness in society. The meaning of debt in the buwuhan tradition reflects the ties of friendship.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Rachman Indriyanto, Ridho Aulia; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7733

Abstract

This research aims to determine the effect of company size, leverage and profitability on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses quantitative methods and uses secondary data as the data source. The sampling technique used purposive sampling technique by obtaining a sample of 19 companies. This test uses multiple linear regression. The regression results show that company size influences company value. Leverage has no effect on company value. Profitability has no effect on company value.
Pengaruh Kinerja Keuangan Daerah Terhadap Kesejahteraan Masyarakat di Kabupaten/Kota Se-Provinsi Kalimantan Tengah Tahun 2020 dan 2021 Honggara, Albert; Jamaluddin, Jamaluddin
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7343

Abstract

This research aims to determine the influence of regional financial performance on community welfare in districts/cities in Central Kalimantan Province. Regional financial performance is measured by the regional financial independence ratio and the effectiveness ratio of Regional Original Income, while community welfare is measured by the Human Development Index (HDI). This research was conducted in 14 districts/cities in Central Kalimantan Province. The research method used in this research is multiple linear regression. The analytical tool used is the Statistical Program for Social Science. The type of data used in this research is secondary data. The data used in this research is the realization of regional income and expenditure budgets from 2020-2021. Realization of regional income and expenditure budgets is obtained through the website of the Directorate General of Regional Financial Balance. HDI data is obtained through the Central Statistics Agency website. The results of this research show that the regional financial independence ratio has a partial effect on community welfare, while the regional original income effectiveness ratio has no partial effect on community welfare in all regencies/cities in Central Kalimantan Province.
Analisis Penilaian Akuntabilitas Pengelolaan Zakat Dalam Perspektif Islam Pada Badan Amil Zakat Nasional (BAZNAS) Kota Baubau Syah Putra, Muhammad Adriyan; Sujana, I Wayan
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7953

Abstract

This research aims to find out how to analyze the accountability assessment of zakat management from an Islamic perspective at the Baubau City National Zakat Amil Agency (BAZNAS). The type of research used in the research used in this research is qualitative research. The data analysis method used in this research is a qualitative descriptive analysis method, using observation, interviews, documentation and literature study data collection methods. Based on the research results, accountability for zakat management from an Islamic perspective at BAZNAS Baubau City is appropriate based on the accountability trilogy. However, there are three indicators where one indicator is appropriate, namely accountability to Allah with the concept of trust and the other two indicators are not appropriate, namely the indicator of accountability to humans with PSAK 109 and accountability to nature with the Green Office concept.
Pengaruh Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Akuntansi, Pengetahuan Akuntansi, Dan Skala Usaha Terhadap Penggunaaan Informasi Akuntansi Di Kabupaten Gresik Maghfiroh, Nur Lailatul; Sholichah, Mu'minatus; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7701

Abstract

This study aims to examine the effect of micro, small and medium business actors' perceptions of accounting, accounting knowledge, and business scale on the use of accounting information in Gresik Regency. This study examines accounting information on Micro, Small and Medium Enterprises (MSMEs) in Gresik Regency using independent variables, namely the perception of micro, small and medium enterprises about accounting, accounting knowledge and business scale. The research population is MSMEs registered at the Department of Cooperatives and Trade of Gresik Regency. Sampling using the purposive sampling method with a total sample of 100 respondents. Data collection is done by sending a questionnaire via broadcast messages in the form of google from. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing indicate that the perception variables of micro, small and medium enterprises about accounting, accounting knowledge and business scale have a significant and significant effect on the use of accounting information. Based on these results, the Office of Cooperatives and SMEs are expected to be able to carry out regular counseling to MSMEs in order to improve the quality of human resources and individual understanding in order to develop their business, because by increasing these three variables it can develop and optimize users of accounting information that is useful for developing their business.
Anteseden Kualitas Laporan Keuangan BUMDes Hapsari, Tifa Anggun; Yuliani, Nur Laila; Purwantini, Anissa Hakim
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7779

Abstract

Village-Owned Enterprises (BUMDes) play an important role in encouraging rural social and economic development, where BUMDes is one of the entities that can encourage an increase in Village Original Revenue (PAD). This study aims to empirically test and analyze the effect of human resource competence, information technology utilization, and internal control on the quality of financial reports on BUMDes in Temanggung Regency. This research is a quantitative study with data sources using primary data obtained through distributing questionnaires. The population of this study were 30 BUMDes in Temanggung Regency. The sampling technique used purposive sampling method director, secretary, treasurer, and financial staff. The number of samples in this study were 109 respondents. The data analysis method uses multiple linear regression. The results of this study indicate that human resource competence, information technology utilization, and internal control have a positive effect on the quality of financial statements.

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