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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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Potensi Blue Economy Pada Sektor Perikanan Dalam Meningkatkan Pendapatan UMKM : Studi Kasus Tambak Mulia Samudra Sidoarjo Reginata Saharany Kustanti; Josephine Elliska Dinata; Anisa Lailatul Nikmah; Maria Yovita R.Pandin
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.v3i2.1991

Abstract

The potential of marine resources in the fisheries sector has become a general illustration in developing the blue economy to encourage economic growth in Indonesia. The aim of the research is to determine the potential for a blue economy through fisheries sector businesses in fish farms that cultivate seaweed and milkfish. This research was carried out in Tambak Mulia Samudra, Sidoarjo Regency, East Java. This research uses primary and secondary data which is analyzed using a descriptive-qualitative approach. The research results show that there is waste processing and two environmentally friendly pond cultivation management systems in the marine ecosystem. The implementation of seaweed cultivation has also regulated the water area based on the carrying capacity of the water, so that it can produce optimal seaweed production, display cultivation components by protecting the water area and increasing economic welfare by opening employment opportunities for coastal communities.
Pengaruh Kinerja Keuangan Terhadap Harga Saham: Studi Pada Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia 2021 – 2023 Nur Billa Rahmawati; Agus Wahyudi
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.v3i2.1992

Abstract

This research aims to analyze the influence of financial performance on stock prices. Economic performance is measured using liquidity, solvency, and profitability ratios. Current Ratio (CR) is used to measure liquidity ratios, Debt to Equity Ratio (DER) is used to measure solvency ratios, and Return on Equity (ROE) is used to measure profitability ratios. The research sample used consumer goods sector companies listed on the Indonesian Stock Exchange (BEI) for the 2021-2023 period, with the regression model used is multiple linear regression. The research results show that partially, the Current Ratio (CR) does not have a significant effect on stock prices. Meanwhile, Debt to Equity Ratio (DER) and Return on Equity (ROE) significantly influence stock prices. The ratios presented in financial reports provide sufficient information that investors need in making decisions. With relevant information from the financial reports presented by the company, investors can avoid mispricing which often occurs in share prices in the capital market.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Struktur Kepemilikan, Manajemen Laba, Dan Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Tercatat Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dela Wahyu Putri Awanda; Hwihanus Hwihanus
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.v3i2.1993

Abstract

This research aims to analyze the influence of macro fundamentals and micro fundamentals on company financial performance, by considering ownership structure, earnings management, and company characteristics as intervening variables. This study focuses on companies listed on the IDX during a certain period. This research uses a quantitative methodology with a path analysis approach to test the correlation between variables. The data analyzed is secondary data taken from the annual reports of companies listed on the IDX. The research results show that macro and micro fundamental factors have a significant influence on the company's financial performance. Ownership structure and company characteristics are proven to act as intervening variables that strengthen the relationship between fundamental factors and financial performance. On the other hand, earnings management was found to have a negative moderating effect on this relationship. These findings provide valuable insight for investors and company management in making investment decisions and company management strategies. This research also provides theoretical contributions in understanding the dynamics of interactions between fundamental factors, ownership structure, earnings management, and company characteristics on financial performance.
Strategi Manajemen Sistem Informasi Dalam Administrasi Kesiswaan Di SDN 03 Cot Girek Ria Resti Sinaga; Rayyan Firdaus
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.v3i2.1994

Abstract

, In the era of globalization, Information technology advancements have a big impact on a lot of different parts of life, including education. The integration of technology in learning systems and processes is crucial, especially in the context of educational institutions. The purpose of this study is to define and evaluate management information systems (SIM) strategies in student administration services at SDN 03 Cot Girek. This study employs a case study methodology, qualitative data collection methods, and data analysis strategies supported by Atlas.ti 8 software. The results of the research show that SDN 03 Cot Girek has succeeded in integrating information technology in administrative services to students. This is done by utilizing technology and internet networks and actively involving teachers. Implementation of this strategy produces quality educational services.It is expected that this research will be beneficial to SDN 03 Cot Girek and the surrounding community. By developing an effective and efficient management information system, SDN 03 Cot Girek can raise and enhance the standard of education public satisfaction with information about SDN 03 Cot Girek. This study can be used as a template for other academic establishments in developing effective and efficient management information systems.
Peran Akuntansi Sektor Publik dalam Perencanaan Anggaran pada Kinerja Keuangan Daerah Kota Depok Tahun 2022 Inayah Putri Kurniati; Sonny Fransisco Siboro; May Angeli; M. Adnan Vero W.
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.v3i2.1995

Abstract

This research aims to determine the role of public sector accounting in regional financial performance budget planning in Depok City. The research used qualitative methods, the results obtained in this research were that the regional financial performance of Depok City experienced an increase in the realization of regional income in 2022.
Analisis Fundamental Makro, Fundamental Mikro, Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Salva Dewi Ambarwati; Hwihanus Hwihanus
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.v3i2.1996

Abstract

financial performance as an intervening variable, this study has is to determine how firm value is influenced by macro and micro fundamentals, ownership structure, and financial performance in companies listed on the Indonesia Stock Exchange (IDX), this analysis technique uses Smart PLS version 4. Of the 9 hypotheses made, 4 hypotheses were accepted and 5 hypotheses were rejected. Financial performance and ownership structure have been shown to act as mediators between firm value, macro fundamentals, and micro fundamentals. Based on the findings, investors should consider ownership structure, micro fundamentals, macro fundamentals, and financial performance when making investment decisions. To increase its value, a business should also pay attention to its financial performance. Based on the findings of this study, in making investment decisions, investors should consider ownership structure, micro fundamentals, macro fundamentals, and financial performance. In addition, organizations need to focus on their financial performance to increase firm value.
Penerapan Triple Bottom Line Pada PT Bank Rakyat Indonesia Tbk Fara Brygita Ramadhani; Cholis Hidayati
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.v3i2.1997

Abstract

This research analyzes the implementation of the Triple Bottom Line (TBL) concept by PT Bank Rakyat Indonesia (BRI) in their 2022 sustainability report, using a qualitative descriptive analysis method. The TBL concept, encompassing "People," "Planet," and "Profit," has become a central focus in various business sectors, emphasizing the importance of social, environmental, and financial sustainability. The findings reveal that BRI has successfully led the way in implementing TBL in the Indonesian banking sector, with positive impacts on society and the environment, alongside robust financial growth. This study provides a profound understanding of BRI's application of the TBL concept, serving as inspiration for other companies to follow suit in maintaining a balance between "People," "Planet," and "Profit."
Analisis Fundamental Makro, Karakteristik Perusahaan, Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Manajemen Laba, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Tahun 2019-2023 Diah Indri Anggriyanti; Hwihanus Hwihanus
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.v3i2.1998

Abstract

In the current era, it is an era of rapid development in the industrial world so that it can create competition, namely for investors and companies. For a good picture for the company, especially by having a sense of trust so as to attract the attention of investors to invest in the company. For this reason, for economic development in the company must have the ability or good performance compared to its competitors. As for the benefits for investors, this research provides information about the factors that affect the value of a company to help investors in making investment decisions. For companies, researchers want to provide information about factors that can increase company value (Y) so that companies can develop the right strategy to increase company value and generate investment interest. Therefore, researchers have the aim of wanting to analyze how the influence of Macro Fundamentals (X1), Company Characteristics (X2) with Ownership Structure (Z1), Earnings Management (Z2), and Financial Performance (Z3) on Company Value (Y) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia in the period 2019 to 2023. The most dominant intervening variable in connecting macro fundamentals, company characteristics, ownership structure, and firm value is financial performance. This concludes that financial performance is an important factor linking macro fundamentals, firm characteristics, ownership structure, and firm value. The findings of this study have important implications for investors, corporate managers, and policy makers. Therefore, the research method used is a quantitative approach that utilizes secondary data derived from financial statement information and economic data published on the internet, specifically the Indonesia Stock Exchange (IDX). The data was processed using the Partial Least Square (Smart PLS 4) software application.
Perspektif Rotasi Audit Dan Kualitas Audit Ditinjau Dari Mitra Audit Dan Perusahaan Audit Muchamad Syafruddi; Faza Zanuba Khofsoh; Haryani Haryani
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.v3i2.1999

Abstract

The function of auditing on reporting the financial condition of clients is vital. Therefore, a sustainable improvement on the contribution of successor and predecessor auditors during succession must not be ignored. This study aimed to investigate the connection between audit rotations and the quality of financial report, which is believed to be influential to the function of auditing. Research in this study was conducted using a multivariate regression analysis on the population of manufacturing companies listed in the Indonesia Stock Exchange from the year 2018 to 2022. By applying purposive sampling, 130 samples were selected. The total cumulative of audit firm rotations showed a positive coefficient, which indicated that audit firm rotations had a negative impact on increasing audit quality. The decline in quality of auditing was influenced by ineffective communication between predecessor and successor auditors which resulted in a pseudo-audit firm rotation.
Program Aplikasi Pengelolaan Persediaan Barang Habis Pakai Berbasis Web pada Unit Pelayanan Pendapatan Daerah Kota Banjarbaru Nadia Puteri Utami; Muhammad Bahit; Tiara Regita Cahyani
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.v3i2.2000

Abstract

Office stationery (ATK) is office equipment that plays a vital role in the running of the company's administrative functions. ATK will generally be restocked periodically when the inventory has run out, so that office stationery can be categorized as consumables. The system for recording inventory of consumables at the Banjarbaru City Regional Revenue Service Unit is carried out manually and computerized. However, there are still many features that are not available in the computer system and especially the issuance of goods is still done manually. Based on the facts in the field, this can trigger problems that can occur due to the recording of consumable goods inventory which is still done manually, namely the physical entry and exit of goods cannot be known periodically and does not rule out the possibility of damage or loss of books containing records of goods expenditure. This problem is the basis for researchers to take the research topic of inventory management of consumables in the form of office stationery at the Banjarbaru City Regional Revenue Service Unit. This research method uses a descriptive qualitative research method with a case study approach. Data information is obtained through observation, interviews, and direct documentation on the object of research. The types of data used are qualitative data and quantitative data. The results of this study are a web-based consumable inventory management application program using PHP and MySQL which is needed by the Banjarbaru City Regional Revenue Service Unit and several constructive suggestions in the hope that the current system will be more effective and efficient.

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