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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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Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Rizky Abdhul Kharim; 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.v3i1.1487

Abstract

This study aims to determine the effect of capital structure, and company size on firm value. The population in this study are cigarette companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method was purposive sampling so that a total sample of 5 companies was obtained. The data analysis technique uses multiple linear regression analysis. The results in this study indicate that capital structure has an effect on firm value, while company size has no effect on firm value.
Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
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.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.
Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Study Kasus Auditor BPK Perwakilan KEPRI Mulyadi Dwi Hariyanto; Faris Ramadhan
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.v2i4.1489

Abstract

This study investigates the influence of competency and independence against the quality of audit and also examines whether competency and independence moderated by auditor ethics influence the audit quality, remember both of those are important to result in good audit quality. The result indicates that the independent variable competency affected audit quality significantly and the independent variable that independency affected audit quality but not significantly. Besides that, this research found that the interaction between competency and auditor ethics and also the interaction between independence and auditor ethics have a significant effect on the quality of audit. The conclusion obtained is competency, the interaction between competency and ethics, and also the interaction between independence and ethics that influence the audit quality significantly. and independent variable that independency effected audit quality but not significantly, For future research expected can use other moderating variables influencing independence, competency, and also audit quality
Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Elsa Pinika Putri Purba; Kusmilawaty Kusmilawaty
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.v3i1.1490

Abstract

This research aims to determine the effect of clarity of budget targets, accounting control, on the accountability of government agency performance in the North Sumatra Industry, Energy Trade and Mineral Resources Department. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires and the population and sample in this research are the entire office apparatus organization and heads of sections/Departments of Industry, Energy Trade and Mineral Resources of North Sumatra Province consisting of the Finance Sub-Section, Head of the Program and Planning Sub-Division, as many as 30 employees with a sampling technique using saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of the partial test hypothesis show that Clarity of Budget Targets has a positive effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of North Sumatra Province, while Accounting Control has no effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of Sumatra Province North.
Pengarih Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Provinsi Sumatera Barat Tahun 2018-2022 Eko Rinando; Muhammad Rivandi
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.v3i1.1492

Abstract

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Capital Expenditures in West Sumatra Province in 2018-2022. The research population is 12 districts and 7 cities in West Sumatra, with sampling using the census method where the entire population will be used as a sample. The regression method uses Panel Regression. Based on the research results, it shows that Regional Original Income has no effect on Capital Expenditures, General Allocation Funds have a positive effect on Capital Expenditures and Special Allocation Funds have no effect on Capital Expenditures.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Perusahaan BUMD Kabupaten Gresik Faradisa Mezza; Umaimah Umaimah
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.v3i1.1496

Abstract

BUMDs utilize provincial guidelines or perda, to do their capabilities. It is common knowledge that BUMD Gresik's performance is anticipated to decline in 2023. The board should unquestionably choose and recognize issues, then, at that point, execute the vital answers for further develop execution. Bookkeeping data frameworks are without a doubt important to support business execution. Furthermore, there is a connection between's hierarchical culture and inward control with organization achievement. The reason for this study is to decide how the impact of hierarchical culture, inside control, and bookkeeping data frameworks on business tasks at BUMD Gresik Rule. This study utilized quantitative procedure and gathered information utilizing a poll overview. Several types of tests were calculated using the SPSS software to examine the collected data. The outcomes showed that hierarchical culture has an importance worth of 0.002, while bookkeeping data frameworks and inside control have an importance worth of 0.000 with an alpha degree of 0.05. These discoveries show that authoritative culture, inner control, and bookkeeping data frameworks all affect business accomplishment at BUMD Gresik Regime (Ha acknowledged, Ho dismissed).
Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Instansi Pemerintah Daerah Kota Surabaya Desy Tri Santi Rahmadani; Maulidah Narastri
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.v2i4.1498

Abstract

Abstract.This research aims to test the ability of Accountability and Transparency regarding the Performance of Regional Government Agencies at the Surabaya City Investment and PTSP Service. The population in this study were employees at the Surabaya City Investment and PTSP Service. The sampling techniquel in this relselarch was purposivel sampling with a total samplel of 72 relspondelnts. Collelcting relselarch data by distributing quelstionnairels to relselarch relspondelnts. Thel data analysis telchniquel useld in this relselarch is multiplel linelar relgrelssion analysis. Thel relselarch relsults found that both simultanelous and partial accountability and transparelncy had a significant positivel elffelct on thel pelrformancel of relgional govelrnmelnt agelnciels at thel Surabaya City Invelstmelnt and PTSP Delpartmelnt.
Pengaruh Modal, Produksi Dan Upah Tenaga Kerja Terhadap Pendapatan Studi Kasus Pada Penggilingan Padi UD Karya Jaya Periode 2017-2022 Tri Yulianto
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.v3i1.1503

Abstract

This research aims to determine the influence of capital, production and labor wages on UD's income. Karya Jaya Period 2017-2022. The variables in this research are Capital (X1), Internal Production (X2), Labor (X3) and Income (Y). This research uses quantitative methods using data collection techniques in the form of interviews, observation and literature study. Meanwhile, the analysis used is validity test, reliability test, classical assumption test, multiple linear regression test, t test and f test and coefficient of determination. Sampling in this study used saturated sampling by considering all reports on capital, production and labor wages at UD. Karya Jaya for the 2017-2022 period. The results of this research used the SPSS 25.0 program using a significance level of 5% or 0.05 with result (1) partially. The results of the t test calculation on the first hypothesis obtained a calculated t value of 2.918 with a significance value of 0.006 < 0.05. These results indicate that Ha is accepted and Ho is rejected, so that there is an influence between the capital variable and income. (2) partially. The results of the t test calculation on the second hypothesis obtained a calculated t value of 1,698 with a significance value of 0.020 < 0.05. These results indicate that Ha is rejected and Ho is rejected, so that there is an influence between production variables on income. (3) partially. The results of the t test calculation on the third hypothesis obtained a calculated t value of 3,226 with a significance value of 0.003 < 0.05. These results show that Ha is rejected and Ho is rejected (3) simultaneously. The calculated F value in this study is 12,924 and the significance value of F is 0.000, which is <0.05. It can be concluded that Ha is accepted and Ho is rejected.
Pengaruh Pertumbuhan Ekonomi, Indeks Pendidikan, dan Pengangguran Terhadap Ketimpangan Pendapatan Di Provinsi Aceh Helnita Manik; Ahzura Nauradah; 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.v2i4.1505

Abstract

This research aims to determine whether there is an influence of economic growth, education index and unemployment on income inequality in Aceh Province in the 2013-2022 period. This study uses a quantitative approach. The type of data used is secondary data sourced from the Central Statistics Agency (BPS) in the form of a time series (10 years). The research analysis method was carried out using multiple linear regression. The data obtained was then analyzed using the Eviews 10 tool. Based on the research results, it shows that economic growth has a negative and partially insignificant effect on income inequality in Aceh Province, the Education Index has a partially negative and insignificant effect on income inequality in Aceh Province, unemployment partially negative and insignificant effect on income inequality in Aceh Province.
Sistem Informasi Simpan Pinjam Pada Koperasi Guru Dan Karyawan “Dwija Bhakti” SMA Negeri 2 Mranggen Berbasis Multi User Lutmawati Lutmawati; Kasih Purwantini; Arsito Ari Kuncoro; Iman Saufik Suasana; Febryantahanuji Febryantahanuji
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.v2i3.1510

Abstract

Purpose of this study is to create a storage information system so that there is no wrong recording. Creating an automatic data search information system so that there is no need to search in a ledger, Creating an accurate information system in calculating savings, loans, installments and the distribution of the remaining operating results (SHU) automatically, Creating an information system that will make it easier to make the right reports, fast and accurate for cooperatives. The problem that arises in this cooperative is that the process of recording and searching for data on deposits, loans and installments is still manual in the form of a ledger. Another obstacle encountered is the calculation of deposits, loans, installments and SHU still using Microsoft Excel, which is still possible for errors in calculations. In addition, report generation also uses Microsoft Excel which requires data recording one by one which results in the presentation of the report taking a long time. The method used in this research is multi-user based using Visual Basic software, MySQL database and peer to peer network topology. The results of the analysis obtained from this study are the application of cooperative The savings and loan information systems that have been validated through several stages

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