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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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Rahasia Kesuksesan Bisnis Property: Eksplorasi Pengaruh Firm Size, Struktur Modal dan Profitabilitas Suha Wulandari; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1291

Abstract

This study aims to examine the influence of firm size, capital structure, and profitability on the value of companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange from 2018 to 2022. The research population comprises 85 companies, with a sample of 48 companies selected using purposive sampling. The analysis was conducted using SPSS version 24 as the analytical tool. The results of the analysis indicate that capital structure and profitability have a significant positive impact on the company's value, while firm size has a significant negative impact.
Pengaruh PDRB dan Pengeluaran Pemerintah Terhadap IPM dan Kemiskinan di Kota Langsa Puja Silvia; Asyura; Renilda; Asnidar; Puti andiny
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1413

Abstract

The purpose of this study was to determine the effect of GDP and government spending on HDI and poverty in the city Langsa. This type of research is quantitative descriptive in which the type of data used is secondary data. This research uses multiple linear regression approach. The results of this study indicate that GRDP has a positive and significant effect on HDI in the city of Langsa, government spending has a positive and insignificant effect on HDI in the city of Langsa, GRDP has a positive and significant effect on poverty levels in the city of Langsa, government spending has a positive and insignificant effect on poverty In city of Langsa, HDI has a negative and insignificant effect on poverty in the city of Langsa. 
Analisis Dampak Pertumbuhan Penduduk, Tingkat Pendidikan, Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Kota Langsa Anggi Pratiwi; Ika Mulyani; Safuridar Safuridar; Puti Andiny
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1414

Abstract

Development can be driven by the population as the subject of development itself, and economic growth will increase if the population has high quality productivity. This research aims to analyze the impact of population growth, occupational education levels and also the workforce in Langsa City. . In this research, the data used is panel time series data.. This research uses the Pearson correlation approach method using the SPSS version 23 application. The results of the research show that the Population Growth variable (X1) is negatively related to economic growth with a strong correlation level in Langsa City; the Education Level variable (X2) is negatively related to economic growth with a moderate level of correlation; and the labor variable (X3) is negatively related to economic growth with a weak correlation in Langsa City. However, it should be remembered that the influence of labor on economic growth can vary depending on the conditions and other factors that exist in an area.
Pengaruh Indeks Pembangunan Manusia dan Tingkat Pengangguran Terbuka Terhadap Kemiskinan di Kabupaten Simalungun Sri Maya Ningsih; Indah Pertiwi Siregar; Humitcha Manalu; Safuridar
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1417

Abstract

The purpose of this study is to ascertain how Simalungun poverty rate fluctuates by the Human Development Index (IPM) and Open Unemployment Rate (TPT). Secondary data from the Simalungun Central Bureau of Statistics (BPS) has been utilized in this study. For 23 districts and cities in Simalungun, a panel random effect model was utilized from 2023. The findings indicated that HDI and TPT decisively and adversely impacted Simalungun poverty levels. The government must thus confirm the riil data on the unemployment rate by address and encourage more unemployed others to develop their skills and knowledge by offering mentoring, funding, and more help for MSMEs, as well as by recruiting in new industries. The administration is anticipated to keep raising the bar regarding human development.
Pengaruh Infrastruktur Terhadap Pertumbuhan Ekonomi Di Indonesia Laila Hasyim Tambun; Delin Sea; Muhammad Zulfikar; Puti Andiny; Safuridar Safuridar
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1421

Abstract

The purpose of this paper is to determine the effect of roads on economic growth and to determine the effect of electricity on economic growth in Indonesia. This research uses Multiple Linear Regression analysis techniques. This type of research is quantitative descriptive. This type of data is secondary data. The results of this research show that road infrastructure has a probability value of 0.0858 > 0.05, so it can be concluded that road infrastructure has an influence but is not significant on Indonesia's economic growth. The probability value for electricity infrastructure is 0.0728 < 0.05, so it can be concluded that electricity infrastructure has an influence but is not significant on Indonesia's economic growth. This research uses data for 20 years, namely from 2003-2023.
Pengaruh Produksi Kelapa Sawit Dan Luas Areal Perkebunan Kelapa Sawit Terhadap Produk Domestik Regional Bruto (PDRB) Sektor Perkebunan Provinsi Aceh Tera Maliani; Nur Asmita; Reymond Sihombing; Puty Andini
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1428

Abstract

To analyze the influence of oil palm production and the area of ​​oil palm plantations on the GRDP of Aceh Province in the agricultural sector. The processed results of the F-statistical test above can be seen that the F-statistic is 63.95848, the Prob-Statistic value (0.000000) is smaller than the significance level: 0.05. So the hypothesis testing H1 is accepted and H0 is rejected. This explains that simultaneously the land area (X1) and the amount of production This research uses 10 years of dat.
Analisis Pengendalian Persediaan Bahan Baku Tandan Buah Segar (TBS) dalam Menunjang Efektivitas Pengelolaan Persediaan Pada Pusat Penelitian Kelapa Sawit (PPKS) Medan Aprilla Wardhahany Siregar; Nur Fadhilah Ahmad Hasibuan
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1450

Abstract

This research aims to determine the control of raw material supplies of Fresh Fruit Bunches (FFB) in supporting the effectiveness of raw material management at PPKS Medan. The data analysis method used is qualitative analysis with a case study approach. This type of research is descriptive qualitative research. The data sources used in the research used primary and secondary data sources. The data techniques used are documentation review techniques, observation and interview techniques. Incompatibility in the application of the FIFO inventory assessment method at PPKS Medan in the field, inventory discrepancies that are often identified. Discrepancies that can occur are differences between physical products and inventory reports. Reasons for inventory discrepancies are warehouse management, proof of receipt, or proof of unrecorded costs. There are notes on the recording note that were not recorded at the time of delivery of goods, missing warehouse notes as proof of receipt or release of goods, incorrect exit or entry of goods, for example slips if there is no warehousing request. This research uses physical and perpetual recording methods and uses the FIFO inventory recording method. Based on the results of the analysis of Standard Operating Procedures (SOP) for inventory, PPKS Medan has not implemented the elements of raw material inventory management effectively as evidenced by the FIFO inventory assessment method not being implemented correctly, and raw material inventory control at PPKS Medan is still not optimal, as shown by the It often happens that orders for inventory are double delivered, resulting in a buildup in the warehouse. Thus, the effectiveness of management of raw material supplies can be concluded that control of the management of raw material supplies of Fresh Fruit Bunches (TBS)) at PPKS Medan has not been effective as a whole.
Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Abdi Budi Mulia (ABM) Sri Anggraini; Maharani Maharani; Rahmad Pardosi
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1451

Abstract

This article discusses the role of accounting theory in the financial reporting system at PT companies. Abdi Budi Mulia. Accounting theory has an important role in the development of accounting systems and financial reporting in companies. This research uses a qualitative descriptive method by conducting a case study at PT. Abdi Budi Mulia. The research results show that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles that stand in the way of implementing an accounting system, such as changes in regulations, limited human resources, use of technology, limited time and costs, as well as difficulties in processing data. Therefore, companies must pay attention to these factors in developing a better and more integrated accounting system. In this article, the author also discusses the influence of accounting history in Europe, America and Indonesia on the development of the accounting system in Indonesia, as well as the challenges and obstacles that may be faced in implementing the accounting system at PT. Abdi Budi Mulia. It is hoped that this article can provide insight and a better understanding of the role of accounting theory in the development of accounting systems and financial reporting in companies.
Implementasi Sistem Informasi Akuntansi Terintegrasi untuk Meningkatkan Efisiensi Pelaporan Keuangan Astri Ayu Pramesti; Nia Anisyah
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1453

Abstract

Implementation of an integrated accounting information system has become a key strategy for organizations in optimizing financial reporting efficiency. Management support factors play a central role in determining the success of this project. Commitment, resource allocation, active participation, and leadership in change management are important elements that define the level of management support. Management support is not only key to motivation, but also ensures that implementation can overcome obstacles and produce positive change in the organization. The success of implementation is not only measured from a technical perspective, but also from the added value presented by an integrated accounting information system for the efficiency of financial reporting. This research highlights the important role of management in designing, supervising and integrating accounting information systems. A deep understanding of business needs and financial reporting processes provides the basis for designing appropriate solutions. Implementation steps must be tailored to the unique characteristics of the organization, ensuring that the system adopted can accommodate specific needs and produce optimal results. Through this approach, organizations can improve the accuracy and speed of financial reporting, respond more effectively to market changes, and increase transparency.
Pengaruh Independensi dan Profesionalisme Auditor terhadap Kualitas Audit Putri Nugraheni Cahyaning R; Anisa Ari Suci
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1456

Abstract

This study examines the influence of auditor independence and professionalism on audit quality within the business environment. Auditor independence and professionalism are identified as key factors affecting accurate and reliable audit outcomes. When assessing independence, the study considers the auditor's autonomy in decision-making, free from influence by other involved parties. Meanwhile, professionalism is measured by the auditor's ability to carry out tasks in accordance with ethical standards and relevant knowledge in their field. The research methodology adopts an analytical approach to understand the impact of independence and professionalism on audit quality. The analysis results demonstrate that higher independence enhances audit quality by promoting more objective and precise reporting. High levels of professionalism also contribute to better audit quality, highlighting the significance of adhering to ethical standards and possessing in-depth knowledge for effective auditing. This research reaffirms the significant roles of auditor independence and professionalism in determining audit quality. The implications of these findings underscore the need to focus on these factors in audit practices to ensure the reliability of audit outcomes.

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