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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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Exploring Customer Perceptions and Preferences: Study on Online Workshops for Tire Repair and Oil Change Services in DKI Jakarta Elsa Herliyana; Nur Syifa Karimah; Sabrina Dwi Aprilia
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.v2i3.1540

Abstract

This qualitative study aims to explore customer perceptions and preferences regarding online workshops for tire repair and oil change services in DKI Jakarta. Adopting a qualitative research model, the study utilizes purposive sampling to select participants from the target population. Data collection is conducted through in-depth interviews and thematic analysis of the collected data. The findings reveal insights into customers' attitudes, needs, and preferences towards online workshops for automotive maintenance. Through thematic analysis, common themes and patterns emerge, providing valuable insights for service providers and policymakers seeking to enhance the effectiveness and adoption of online workshops in the automotive service industry.
The Role Of Management Skills In Enhancing Financial Decision-Making Among Micro, Small, And Medium Enterprises Erwin Ernestus Kadar Slamet; Selvi Agustina; Taufan Herjanto
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.v2i3.1541

Abstract

This research aims to investigate the role of management skills in enhancing financial decision-making among Micro, Small, and Medium Enterprises (MSMEs). The study employs a purposive sampling technique to select participants representing various sectors and geographical locations. A semi-structured interview model is utilized to gather data, allowing for an in-depth exploration of participants' perspectives and experiences. Data analysis involves thematic analysis to identify patterns and themes regarding the influence of management skills on financial decision-making within MSMEs. The findings highlight the significance of effective management skills, such as financial literacy, strategic planning, and risk management, in improving the financial decision-making processes of MSMEs, thereby contributing to their overall sustainability and growth. ]
Analisis Pelanggaran Etika Profesi Akuntansi: Studi Kasus: PT. Asuransi Jiwasyara Saridawati Saridawati; Imelda Cinta Chrissanty; Rachel Septya Sulistyastuti; Elvia Nur Aziza; Mart Eliany
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1982

Abstract

The professional code of ethics is an important rule for the profession which aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The large amount of business competition that occurs today has led to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was a violation found at PT Asuransi Jiwasraya which manipulated its financial reports. Starting in 2006, the Ministry of BUMN and OJK stated that Jiwasraya's equity was recorded at negative IDR 3.29 trillion. In December 2019, the Attorney General's investigation into the alleged Jiwasraya corruption case stated that there was a violation of the precautionary principle in investing. This analysis aims to explain the basic concepts of ethics, code of ethics and basic principles of accountant ethics that have been violated by PT Asuransi Jiwasraya. In this case, there were 5 basic principles of accounting ethics that were violated by PT Asuransi Jiwasraya, namely integrity, objectivity, competence and professional prudence, confidentiality and professional behavior.
Strategi Kenaikan SHU Melalui Diversifikasi Usaha Koperasi Fatimah Az Zahrah; Novika Dimyati; Adi Wiratno
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1983

Abstract

In a dynamic and complex economic context, cooperatives play an important role in supporting local economic development and community welfare. Cooperatives are responsible for ensuring business sustainability and meeting the needs of their members. One relevant and popular strategy to achieve this goal is business diversification. Cooperative business diversification aims to reduce the risk of dependence on one type of business, improve financial stability, and expand sources of income. This research focuses on analyzing the increase in profit surplus (SHU) through cooperative business diversification, using qualitative methods and case studies. Through in-depth interviews, observations, and document analysis, this study identified factors that influence the success of cooperative business diversification. The case study of Koperasi SACIKA shows that the role of organization and management is crucial in designing and implementing business diversification. The results revealed that business diversification has significantly increased the cooperative's SHU, with an example of an increase in profit from IDR 261,364,970 in 2021 to IDR 500,622,533 in 2023. Prudent cost management and active involvement of members in the Annual Members' Meeting (RAT) contributed to the success of the diversification strategy. This research provides valuable insights for cooperative managers and stakeholders on the importance of business diversification in improving the financial well-being of cooperatives. The findings are expected to support the development of more effective and sustainable strategies for cooperative management in the future. This study concludes that business diversification is an important strategic step to face the challenges of the modern economy and improve the welfare of cooperative members.
Analisis Faktor-Faktor Yang Mempengaruhi Potensi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Rani Meisya Fitriyani; Cris Kuntadi
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1985

Abstract

Going concern opinion is an important aspect in assessing the operational sustainability of a company. The purpose of this article is to analyze the factors that influence the possibility of obtaining a going concern opinion in manufacturing companies. This research uses a quantitative approach by collecting primary data from a number of manufacturing companies through surveys and secondary data from financial reports. The independent variables considered include financial ratios, operating results, company size, and the quality of corporate governance. Logistic regression analysis is used to test the relationship between the independent and dependent variables, namely the possibility of receiving a going concern opinion. Our analysis shows that financial indicators such as the current ratio, debt to equity ratio, and profitability have a significant effect on the ability to obtain a going concern opinion. Apart from that, business performance and the quality of company management also play an important role in determining business continuity opinions. These results provide valuable insight for management, auditors and regulators to understand the factors that may influence the assessment of going concern opinion of a manufacturing company.
Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan Benjamin Agustinus Haloho; Mega Metalia; Agus Zahron Idris; Agrianti Komalasari
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1986

Abstract

Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.
Pengaruh Faktor-Faktor Ekonomi Makro Terhadap Stabilitas Perbankan Di Indonesia Frido Evindey Manihuruk; Arsiska Sari; Gresia Septina Sitohang; Hasyim Hasyim
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1987

Abstract

Banking stability has become an important issue in the economy, especially after the 1998 Asian economic crisis and the 2008 global crisis which showed that the economic stability of a country is strongly influenced by the stability of its financial system. This study aims to analyze the influence of macroeconomic factors such as inflation, interest rate (BI Rate), and rupiah exchange rate on banking stability in Indonesia. Using a quantitative approach and multiple regression analysis, it was found that interest rates (BI Rate) and the rupiah exchange rate have a significant influence on banking stability, while inflation was not found to have a significant influence. Interest rates affect stability through the cost of funds incurred by banks, while a stable rupiah exchange rate increases investor confidence and lowers exchange rate risk, strengthening financial system stability. The non-significant effect of inflation may be due to the banking sector's ability to adjust interest rates and effective risk management strategies. The results emphasize the importance of effective monetary policy and exchange rate risk management to maintain banking stability in Indonesia. This research provides valuable insights for regulators in formulating policies that support banking stability and sustainable economic growth.
Analisis Pemasaran Dalam Era Digital : Tantangan Dan Peluang Allya Ega Annisa Hutauruk; Selvia Santa Maria Siallagan; lidya Mutiara Hutasoit; Aurora Elise Putriku; Lenti Susana Saragih
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1988

Abstract

Marketing in the digital era has presented new challenges and opportunities for marketing practitioners. These challenges include managing complex consumer data, increasingly fierce competition in the digital realm, and rapid changes in consumer behavior. However, amidst these challenges there are also opportunities to optimize the use of technology and digital platforms to increase marketing effectiveness, expand market reach and strengthen interactions with consumers. This article will discuss several key challenges faced by marketing practitioners in the digital era as well as opportunities that can be utilized to overcome these challenges.
Treatment of Fixed Assets Against IFRS Thesalonika Djumaifin; Felix Chandra Pranoto; Hwianus Hwianus
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1989

Abstract

Adjustment of the treatment of fixed assets to International Financial Reporting Standards (IFRS) has a significant impact on accounting practices throughout the world. This article discusses the treatment of fixed assets in IFRS based on an entity's or company's compliance with international standards which are used as a guide in financial reporting. This research aims to compile a Meta-Analysis of five leading international journals on the Treatment of Fixed Assets Based on IFRS. The meta-analysis method used in this article is to analyze and compile findings from 5 international journals which have discussed the treatment of fixed assets based on IFRS in various countries. The objects of this research are India, Russia, China, Brazil and Romania. These results produce information that from these results it is known that IFRS Principles and Theory show that there are similarities and differences in the adoption and application of IFRS, especially in the context of fixed asset recognition and valuation in the public sector in each country. Although IFRS provides comprehensive financial reporting standards, adjustments and interpretations are still required to ensure its effective application in the unique public sector context.
Pengaruh Pengalaman Kerja, Independensi,Objektivitas,Integritas,Kompetensi Dan Etika Terhadap Kualitas Audit Shella Febrianisa; Cris Kuntadi
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1990

Abstract

The quality of the audit produced by the auditor is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of work experience, independence, objectivity, integrity, competence and ethics on audit quality. Auditors' work experience can improve their ability to detect errors and make appropriate assessments. The auditor's independence, objectivity and integrity guarantee that the audit process is carried out professionally and is not influenced by certain interests. In addition, auditor competency and ethics are important factors in ensuring that audits are carried out with capability and high ethical standards. This research uses primary data collected through questionnaires distributed to auditors who work at Public Accounting Firms (KAP) in Indonesia. The work experience variable is measured by the number of years working as an auditor, independence is measured by relationships with clients, objectivity is measured by the ability not to be influenced by pressure, integrity is measured by the principles of professional ethics, competence is measured by audit knowledge and abilities, and ethics is measured by the application of a professional code of ethics. Audit quality is assessed based on the auditor's perception of the quality of the audit produced. The research results show that work experience, independence, objectivity, integrity, competence and ethics have a positive and significant influence on audit quality. These findings indicate that the higher the auditor's work experience, independence, objectivity, integrity, competence and ethics, the better the resulting audit quality. This research provides important implications for the audit profession in improving audit quality through improving the factors that influence it. The results of this research can also be used as consideration for regulators and other stakeholders in establishing standards and guidelines for the audit profession.

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