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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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Blokchain dan AI Technology : Pembawa Perubahan Baru dalam Perspektif Akuntansi Ela Juliyani; Hanum Nur Rahmadani; Wanda Berliandes; Zul Azmi
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.v3i1.1474

Abstract

This paper aims to analyze blockchain and artificial intelligence technology used in accounting. This research also discusses the benefits and challenges in AI and blockchain technology. Qualitative descriptive methods were used to analyze books and journals related to blockchain and artificial intelligence in the field of accounting published between 2018-2023. The main goal is to obtain data that is relevant to the current issue. The results show that Blockchain and AI technology have new potential from an accounting perspective that includes several aspects. Data transparency and accuracy, real-time tracking, operational efficiency, predictive analysis with AI, and business model changes.
Determinan Harga Saham Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Aureal Meilani Karsono; Astuning Saharsini
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.v3i1.1475

Abstract

The research of this study was to determine the effect of CR, EPS, DER, ROE and ROA on the share price of the banking sector. This research used secondary data in the form of financial statements. There are 47 banking sector companies listed on the IDX in 2019-2022 as a population by sampling using purposive sampling method so that a sample of 15 companies is obtained. This study uses the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the research conducted show that simultaneously all independent variables have an influence on stock prices. Partially, EPS has an effect on stock prices. CR, DER, ROE and ROA have no effect on stock prices.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Intervening pada Perusahaan Sub Sektor Semen yang Terdaftar pada BEI Tahun 2018-2022 Hana Damayanti Tarihoran; Hwihanus Hwihanus
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.v3i1.1476

Abstract

This research aims to investigate the role of Good Corporate Governance (GCG) in mediating the influence of profitability and company size on company value in cement sub-sector companies listed on the Indonesia Stock Exchange, with a population involving all cement sub-sector companies listed on the Exchange. Indonesian Effect. The sample was selected using a purposive sampling technique, resulting in six companies as samples. Data analysis was carried out using mediation path analysis using Smart PLS (Partial Least Square) which involves the PLS method, including Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The research results show that profitability has a positive and significant influence on Good Corporate Governance (GCG), while company size has a negative and significant influence on GCG. Profitability has a positive but not significant influence on company value, while company size and GCG have a positive and significant influence on company value. In addition, GCG as a mediator between profitability and company value has a positive but insignificant influence, while GCG as a mediator between company size and company value has a negative and insignificant influence.
Analisis Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Titus Gustiagung Grace Widya Arta; Hwihanus Hwihanus
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.v3i1.1477

Abstract

Evaluation of a company's financial performance is a very crucial aspect for understanding the financial condition of a business entity, as well as providing insight into the company's level of success during a certain period. This assessment also functions as an evaluation tool for management. In this research, the data used comes from the financial reports of companies operating in the cigarette subsector and listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis method applied in this research involves financial ratio analysis, which includes liquidity ratios, solvency ratios , and profitability ratios. To analyze the data, this research uses a Partial Least Square approach, which consists of an inner model, an outer model, and a weight relationship. The research results show that the liquidity ratio has a positive but not significant influence on company value. On the other hand, profitability ratios have a positive and significant influence on company value. However, the solvency ratio shows an insignificant negative effect on company value.
Heuristik Dalam Aktivitas Akutansi Fitria Asas
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.v3i1.1478

Abstract

The main aim of this study is to investigate the role of heuristic techniques and cognitive biases in investment decision making and suggest directions for further research. This research uses literature review techniques to understand heuristics and biases that are important in financial behavior and influence investment decisions. This article provides a conceptual overview of the impact of heuristic techniques and cognitive biases in investment decision making. The results of the conceptual analysis show that currently investors use heuristics to minimize losses and maximize profits, but this often leads to systematic decision making errors. This paper advises investors to prioritize financial literacy as a prerequisite for making capital market investment decisions and minimize over-reliance on heuristic techniques, which are often misleading. This research is the first to focus on the impact of cognitive heuristics and biases, informing investment decisions, and suggests directions for future research. This article provides a better understanding of the behavioral finance approach to investment decision making.
Tantangan Utama Pasar Modal Indonesia : Analisis Permasalahan Dan Upaya Penyelesaiannya Advent Graceman Mendrofa; Sakti Wibowo; Dimas Darma Putra
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.v3i1.1479

Abstract

The Indonesian capital market faces a number of challenges that affect its growth and stability. This research analyzes the main problems facing the Indonesian capital market, such as lack of investor participation, complex regulations, and economic uncertainty. Using an analytical approach, this research also evaluates various resolution efforts that can be implemented, including investor education, regulatory simplification, and steps to increase transparency and market trust. Through this analysis, it is hoped that it can provide better insight into how to overcome the main challenges of the Indonesian capital market and improve the health and growth of the capital market for a stronger future. The results of the article explain capital market regulations, the consequences of a lack of capital market literacy, capital market risks and strategies, the role and prevention of OJK.
Revitalisasi Organisasi Tranformasi Birokrasi Menuju Profesionalisme Unggul Dalam Akuntansi Keprilakuan Eko Cahyo Mayndarto
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.v3i1.1481

Abstract

The transformation of bureaucracy towards professionalism is a critical journey in increasing organizational efficiency and effectiveness. In an era of global dynamics and increasingly complex societal demands, the bureaucracy must adapt to meet high standards of professionalism. This research explores strategies and concrete steps that can be implemented to strengthen professionalism in a bureaucratic environment. First, this research analyzes the role of technology and innovation in increasing bureaucratic operational efficiency, enabling more responsive and connected system integration. Furthermore, the focus on developing competencies and skills involves developing human resources that are oriented towards professionalism. Establishing an organizational culture that promotes ethics, transparency and accountability is also an important focus in stimulating positive change. The research results show that through a combination of these strategies, the bureaucracy can achieve higher professionalism, improve services to the community, and build trust as the main pillar in organizational governance. In conclusion, transformation towards professionalism is not only a necessity, but also an opportunity to improve service quality and answer complex challenges in an ever-changing world
Urgensi Kompetensi Penilaian dan Pengambilan Keputusan Bagi Guru Edy anas Ahmadi
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.v3i1.1482

Abstract

The main competence required by teachers is the competence of assessment and decision making (judgment and decision making), which is defined as the ability to draw conclusions about the situation at hand and the ability to make decisions under any conditions, including when under pressure. This ability must be possessed by every individual including the teacher because the condition under pressure or often called stress has become an inseparable part of life. Stress can make someone who experiences it think and try hard in solving a problem or challenge in life as a form of adaptation response to stay afloat. But it also becomes a big problem for teachers because it can affect health and achievement and can have adverse effects on their students
Analisis Efektivitas Penerapan Sistem Insentif Bagi Karyawan Pt X Maria Yuliana Postel; MartaUli Septiana Manalu; Hwihanus Hwihanus
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.v3i1.1483

Abstract

This article discusses the analysis of the effectiveness of the implementation of the incentive system for employees. The purpose of this study is to determine the extent to which the incentive system can motivate employees to improve company performance. The method used in this research is interviews with employees of PT X. The results of this study indicate that the incentive system in this company has not been effective. This can be seen from the less than optimal achievement of several factors that affect the effectiveness of the implementation of the incentive system. Providing ineffective incentives can also make employees less enthusiastic in carrying out their work
Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM Studi Kasus Pada UD Fais Jaya Adelia Febriana; Cholis Hidayati
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.v3i1.1485

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the economic activities carried out by some Indonesian people and play an important role in the Indonesian economy. The purpose of this research is to apply SAK EMKM as the basis for preparing financial statements at UD Fais Jaya MSMEs. This study uses a qualitative descriptive design research method by collecting data by conducting interviews, observations, and direct documentation with business owners. The results of this study indicate that the financial recording system that occurs is very simple, has not implemented financial reports and the importance of preparing financial reports in accordance with SAK EMKM due to a lack of understanding of the formal financial recording process, because it is considered quite difficult and complicated to apply to its business and limited knowledge about financial reports and training on these reports.

Page 17 of 47 | Total Record : 470

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