cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Febryantahanuji
Contact Email
garuda@apji.org
Phone
+6282134376195
Journal Mail Official
ilorafael@apji.org
Editorial Address
Jalan Majapahit No 605, Kota Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 19   20   21   22   23 
Pengaruh Kinerja Keuangan Terhadap Pelaporan Terintegrasi : Studi Kasus di Perusahaan Pertambangan Yang Terdaftar Di BEI Afi Masruroh; Karina Sekar Rachmadanti; Nindya Cahya Puspita; 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.v3i2.2001

Abstract

This study aims to evaluate the influence of financial performance on integrated reporting in the Indonesian mining sector listed on the Indonesia Stock Exchange (BEI). The study employs a case study approach to examine selected mining companies. Data is gathered from detailed financial statements and integrated reports owned by the companies during the period of 2020-2022. The analysis results indicate that integrated reporting positively contributes to the companies' financial achievements.
Pengaruh Kondisi Keuangan dan Kondisi Pajak terhadap Cost of Debt Merdhania Khusumaningrum; Nuramalia Hasanah; Hera Khairunnisa
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.v3i2.2002

Abstract

This study analyzes the effect of financial conditions and tax conditions on the cost of debt. The financial conditions in this study are firm size, capital structure, and profitability. The tax conditions in this study are tax avoidance and tax risk. The analysis technique used in this study is panel data regression analysis and processed using EViews version 13. The population in this study were Hotel, Restaurant and Tourism industry companies for the 2018-2022 period which were selected using the purposive sampling method and a sample of 135 was obtained over 5 years. The results of this study shows that firm size has an effect on the cost of debt. Meanwhile, capital structure, profitability, tax avoidance and tax risk have no effect on the cost of debt.
Peran Pengawasan Internal Dalam Upaya Pencegahan Kecurangan Akuntansi Sektor Publik Devi Savira; Sonny Fransisco Siboro; Shalshabila Shafa
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.v3i2.2003

Abstract

Internal supervision plays a crucial role in preventing fraud that occurs in the public accounting sector (ASP) in Indonesia. Fraud is a serious problem that can harm various parties, both financially and in terms of reputation. This research technique reviews various aspects related to the internal supervision/control system, the role of internal audit, and other aspects or factors that contribute to efforts to prevent fraud. Through method techniques from a literature review, this study can be concluded, and analyze the results of related research, which highlights the importance of the whistleblowing system, implementation (e-procurement), and internal supervision/control system (SPI) as part of prevention strategy. The main findings show that internal control is very effective and significant in reducing the possibility of fraud. Meanwhile, a good internal supervision/control system (SPI) will play a very important role in protecting assets and maintaining the integrity of financial reports. The implications of this research objective can provide guidance for organizations to strengthen corporate financial governance and increase effectiveness in facing fraud challenges in the future.
Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant Terhadap Konservatisme Akuntansi: Kajian Literatur Review Daffa Putra Ananto; Mochammad Baehaqi; Dien Noviany Rahmatika
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.v3i2.2009

Abstract

Accounting conservatism is a principle that tends to recognize very rapid losses that usually will cause a delay in recognized income so that it can be realized. This principle is important to ensure more prudent and reliable financial statements. However, any causes that have an impact on the conservative financial reporting process are still debated among researchers and practitioners. This study aims to investigate and show how Growth Opportunities, Capital Intensity, and Debt Covenants affect Accounting Conservatism. This study uses an approach in the form of a Structured Literature Review (SLR), where several journals that have been published between 2016 and 2023 will be analyzed systematically. A total of 59 journals are used as sources in this study. The literature will be grouped according to relevant concepts and arranged into themes that are used to further explore the effects that accounting conservatism will have. The end of the study shows that Growth Opportunities have absolutely no impact on Accounting Conservatism, which shows that companies with high growth opportunities tend to be less conservative in their financial reporting. On the other hand, Capital Intensity shows a significant positive effect, which means that companies with high Capital Intensity are more likely to implement Accounting Conservatism. Meanwhile, Debt Covenant does not show a significant effect on accounting conservatism.
Kepatuhan PT.Giri Palma Dalam Memenuhi Wajib Pajak Muhammad Rayhan Maulidan; Indrawati Yuhertiana
Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2014

Abstract

This study examines tax compliance at PT. Karya Giri Palma Furniture, one of the leading manufacturing companies in Indonesia, concerning tax regulations. Employing a qualitative descriptive approach, the study explores management understanding of tax regulations, tax reporting systems, and factors influencing tax compliance levels within the company. Findings indicate that factors such as business profile, industry dynamics, and psychological factors play crucial roles in taxpayer compliance behavior.
Pengaruh Pengetahuan Akuntansi dalam Mengatur Gaya Hidup Mahasiswa Akuntansi Universitas Muhammadiyah Malang Andini Nur Fadilah; Hari Setiono; Muhammad Bahril Ilmiddaviq
Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2022

Abstract

Technological advances are a major factor in lifestyle changes that can encourage humans to always feel less satisfied with what they currently have, thus triggering sustainable consumption patterns of goods and services without deep consideration. In determining lifestyle, accounting plays an important role for a person because it helps him manage expenses to achieve the desired lifestyle. This study aims to examine the effect of accounting knowledge on lifestyle. The object of research focused on students of the accounting study program at Muhammadiyah University of Malang class of 2022 and 2023. The dependent variable used is lifestyle, while the independent variables used include learning in college, financial literacy, and financial management. Sample determination using probability sampling technique with disproportionate stratified random sampling method. Research data collection was carried out by distributing questionnaires to students. The results showed that, learning in college, financial literacy, and financial management both partially and simultaneously there was a positive and significant influence on the lifestyle of students of the accounting study program at Muhammadiyah University of Malang. In addition, the relationship between the two variables is very strong.
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Pertanian Yang Terdaftar di BEI Periode 2020-2023 Agustin Wulandari; Hari Setiono; M. Bahril Ilmiddaviq
Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2023

Abstract

Financial report analysis functions to identify the weaknesses and strengths of a business so that the business can make the right decisions, as is the case with registered agricultural sector companies. The study aims to understand the influence of ROA, CR, DAR, TATO and EPS on stock prices. Understanding with a quantitative approach and multiple regression analysis methods using SPSS 2 software. The sample in the study consisted of 22 businesses that used purposive sampling techniques. Based on the research results, ROA, CR, TATO, and EPS partially all have a significant effect on stock prices, while DAR does not have an effect on stock prices in the agricultural sector. In addition, simultaneously ROA, CR, DAR, TATO, and EPS have a significant effect on the stock prices of agricultural sector companies listed on the IDX.
Pengaruh ROA, CR dan DER Terhadap Nilai Perusahaan pada Sektor Setiya Kumala Dewi; Hari Setiono; Muhammad Bahril Ilmidavviq
Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2024

Abstract

The research is intended to evaluate the impact of ROA, CR and DER on company value (PBV) during the 2021–2023 period, focusing on technology companies listed on the IDX. The target sampling method was used to select samples for research. SPSS version 22 was used to carry out multiple regression data analysis. The research results state that DER has a positive impact on company value. Although, ROA and CR do not have a significant impact. The F test results also confirm that ROA, CR, and DER influence company value simultaneously. This study shows that, with an R-squared (R2) value of 89.5%, the 89.5% difference in company value can be explained by a combination of Return on assets (ROA).
Pengaruh Disiplin Kerja dan Pelatihan Kerja terhadap Kinerja Karyawan Satpam PTPN 1 Pulau Tiga Anna Sovia; Dias Setia Ningsih; Dhian Rosalina
Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2040

Abstract

To determine the influence of, work discipline and job training on the performance of security personnel at PTPN 1 Pulau Tiga. The method used in this research is a quantitative method. The population in this study consists of all security personnel at PTPN 1 Pulau Tiga, totaling 35 individuals. The sampling technique used in this research is saturated sampling, meaning that all security personnel at PTPN 1 Pulau Tiga are included as the sample. The data analysis methods used are multiple linear regression analysis, t-test, F-test, and coefficient of determination test. (Adjusted R2).
Pengaruh Perputaran Persediaan, Likuiditas dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Sri Rejeki; Dewi Saptantinah Puji Astuti
Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2043

Abstract

The aim of this research is to determine the significance of the influence of inventory turnover, liquidity and profitability on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses quantitative data, secondary data sources are company financial report. The number of samples in this research is 21 companies, sampling uses a purposive sampling method. The data collection method used is documentation methods, obtained from the official website www.idx.co.id and the official website of the food and beverage sub-sector company. The data analysis technique used is multiple linear regression analysis. The result of the t test study state that inventory turnover and liquidity has no significant effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, while profitability has a significant negative effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research only uses food and beverage sub-sector companies as the object and uses three variables. Future researchers are expected to expand the research object and add other variables such as currency exchange rates, shipping costs, profit growth, accounts receivable turnover.

Page 21 of 47 | Total Record : 470

 19   20   21   22   23 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2022): Juni : Akuntansi: Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi, More Issue