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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 470 Documents
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Analisis Rasio Keuangan Untuk Menilai Kinerja PT. Lancartama Sejati Tbk Rani Zahra; Aulia Diana Savitri; Elice Violeta
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.319

Abstract

This study aims to find out how Financial Ratio Analysis Assesses the Company's Financial Performance and measures the health level of PT. Lancartama Sejati Tbk for the 2017-2019 period is reviewed based on liquidity ratio, solvency ratio, probability ratio and activity ratio. This study employs a qualitative descriptive analysis of data gleaned from PT Lancartama Sejati Tbk's financial statements for the years 2017-2019. This research shows that PT. lancartama Sejati Tbk is performing well financially as measured by the Liquidity ratio with the help of the Current Ratio and the Quick Ratio. The solvency ratio is calculated by dividing the total debt by the total assets. Profit Margin, Return on Equity, and Return on Assets constitute the basis of the profitability ratio. Activity ratios are calculated by the use of the Fixed Asset Turn Over, Asset Turn Over, and Inventory Turnover models.
Distribusi Dana Zakat Terhadap Pelayanan Kesehatan Mustahik Dalam Tinjauan Syariah (Studi Kasus Badan Amil Zakat Nasional Kabupaten Pangkajene Dan Kepulauan) Hasbiah Hasbiah
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.324

Abstract

Zakat given to mustahik will function as a supporter of their economic growth. The use of zakat funds actually has a careful planning and implementation concept such as studying the triggers of poverty which originate from a lack of money to start a business, lack of a place to work, level of learning, and lack of work ethic, so that with these problems a plan is needed that can increase zakat for capital encouragement. business. With the development of small and medium businesses with capital originating from zakat, it will absorb the workforce and the development of the mustahik's business. This means that the unemployment rate can be reduced, the reduced unemployment rate will result in an increase in people's purchasing power for a product or service, an increase in people's purchasing power will be accompanied by developments in production, this development in the creation zone will be one of the indicators of economic development. and improving the quality of community services.
Profitabilitas UMKM: Analisis Perencanaan Laba Dengan Pendekatan Margin Of Safety Al Iqdam Bima Habbatil Izzi; Gideon Setyo Budiwitjaksono
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.329

Abstract

The purpose of this study was to analyze profit planning with a margin of safety approach in the Pia business at UD Berkah Abadi in 2019-2022. This research uses descriptive quantitative type, with data collection through financial reports for 2019-2022 Data analysis uses the Miles Huberman model with the stages of condensation, display and data verification. The research findings show that with a large margin of safety, it will provide financial security so as not to experience losses and to achieve profits by conducting product disevsity, product innovation, conducting cost analysis and proper cost mapping. This research has implications for profit planning based on the calculation of margin of safety for Small and Medium Enterprises. This research also supports further research to analyze profit planning through other methods. So that it can be used to see opportunities and market share for pia products to increase sales and profits.
Transaksi Derivatif Lindung Nilai (Hedging) Pada Perusahaan Manufaktur (Studi Kasus PT Japfa Comfeed Indonesia Tbk Dan PT Hanjaya Mandala Sampoerna Tbk) Alvi Nabilah; Salsabilla Ronardi; Queen Shakira Azzahra; Fitrah Maharani; Siti Rodiah
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.330

Abstract

The purpose of this study to determine the application of hedging derivative transactions in manufacturing companies in indonesia. This study uses a qualitative approach with content analysis. This study uses annual reports for 2022. The results show that PT Japfa Comfeed Indonesia Tbk and PT Hanjaya Mandala Sampoerna Tbk, two of manufacturing companies use derivative instruments for hedging. The derivative transactions is include swaps, forward contracts, and options. In addition, manufacturing companies also use derivative instruments as risk mitigation. The company is conducting a large-scale business that allows the use of derivative instruments. Large-scale companies such as manufacturing companies usually have more funds to cover costs and consider the economic benefits of using derivatives which are considered variable costs.
Pengaruh Kualitas Audit, Kondisi Keuangan, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur di Sektor Industri Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Wilda Kamilia Fitri; Kurnia Indah Sumunar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.331

Abstract

Business growth in Indonesia provides many innovations to increase the pace of the economy. In this case, not only to generate profits, but also to maintain the company's going concern. This study examines manufacturing companies in the food and beverage industry sector, which aims to determine the effect of audit quality, financial condition, and company size on going concern audit opinion. This research uses a quantitative approach with secondary data taken from the company's 2019–2022 financial statements. A total of 60 data samples were taken and processed using SPSS version 25. The data analysis technique used was descriptive statistical analysis and hypothesis testing through logistic regression analysis. The results of this study indicate that: (a) audit quality influences going-concern audit opinion. Meanwhile (b) financial condition and (c) company size have no effect on going concern audit opinion.
Pengaruh Green Corporate Governance, Umur Perusahaan, dan Financial Distress Terhadap Kualitas Audit Yuliyani Yuliyani; Kurnia Indah Sumunar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.332

Abstract

This study aims to analyze the effect of green corporate governance on audit quality, to analyze the effect of firm age on audit quality, and to analyze the effect of financial pressure on audit quality. The population in this study is the transportation sub-sector listed on the Indonesia Stock Exchange while the sample of this research company is 18 manufactures that meet the sample criteria during the study period. The sampling technique in this study used the probability sampling method. Data analysis used is logistic regression analysis. The results showed that green corporate governance has no significant negative effect on audit quality, firm age has a significant positive effect on audit quality, financial distress has a significant positive effect on audit quality.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Pt Amanah Garment Internasional Retno Wulandari; Hasim As’ari
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.333

Abstract

Retno Wulandari, 2023 The Influence of Good Corporate Governance on Financial Performance at PT Amanah Garment International. Thesis for the Accounting study program, Faculty of Economics, Mercu Buana University, Yogyakarta (supervised by Mr. Hasim As'ari, S.E., M.M).This research aims to analyze and determine the influence of Good Corporate Governance on Financial Performance at PT Amanah Garment International. The research was conducted from May to June 2023. The population of this study consisted of employees in the finance and corporate departments of PT Amanah Garment International. The sample size taken for this research was 49 individuals. The data will be analyzed using multiple linear regression.
Teori Sinyal Dalam Anomali Window Dressing 2022 Dan Penurunan Risiko Kredit Macet Pada Subsektor Perbankan: Studi Kasus Isu Resesi 2023 Isnin Yulia Alfiani Rochman; Sari Andayani
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.334

Abstract

This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.
Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Perusahaan Farmasi Di Surabaya (Studi Kasus Pt. Sakajaja Makmur Abadi) Novenia Dwi Nofa; J.B. Amiranto
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.335

Abstract

This study aims to determine how the inventory accounting information system for pharmaceutical companies. This research was conducted at PT. Sakajaja Makmur Abadi which is a pharmaceutical company that has thousands of drug supplies and different types of uses. This research is a qualitative descriptive study. The data source used is primary data in the form of interviews and secondary data in the form of documentation. The results of this study indicate that PT. Sakajaja Makmur Abadi has implemented an inventory accounting information system correctly and properly in accordance with the provisions regulated by the Food and Drug Supervisory Agency (BPOM). Inventory system at PT. Sakajaja Makmur Abadi is based on well-computerized technology. However, weaknesses were still found in the existing inventory accounting information system, namely the lack of compliance with procedures that should be carried out and also the lack of competence of existing human resources.
Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Ardisa Dewi Rahmanjani; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.336

Abstract

This study aims to: (1) Estimating and testing the impact of tax planning on earnings management; 2. Estimating and testing the influence of deferred tax expenses on earnings management; (3) The estimation and analysis of Good Corporate Governance can act as a moderating factor in the relationship between tax planning and earnings management. (4) Good Corporate Governance may help predict and analyze the impact of deferred tax cost on profits management. This study employs quantitative methods. Secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021 are utilized in this research. Purposeful sampling was employed for this study. The study's findings suggest that: (1) Tax planning demonstrates a partial or independent influential impact on earnings management. (2) The effect of deferred tax expense on earnings management is not statistically significant, either in part or individually. (3) Good Corporate Governance acts as a moderating factor in the relationship between tax planning and earnings management; (4) Good Corporate Governance plays a moderating role in the relationship between deferred tax expense and earnings management.

Page 11 of 47 | Total Record : 470

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