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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 Suku Bunga, Likuiditas, dan Bagi Hasil terhadap Deposito Mudharabah pada Bank Umum Syariah yang ada di Indonesia Laily Nur Fitriana; Syaiful Syaiful
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.v3i3.2050

Abstract

This research aims to examine the influence of interest rates, liquidity, profit sharing on mudharabah deposits with independent variables, namely interest rates, liquidity and profit sharing. This research uses a quantitative approach and the sample used is 8 Islamic banks registered with the Financial Services Authority (OJK) the 2019-2021 period which was obtained through the purposive sampling method. The analysis technique used is multiple linear regression with the help of SPPS 25.0 for Windows. The research results show that the interest rate variable does not have a significant effect on mudharabah deposits, this is because increases or decreases that occur in a bank will not affect deposits, people who save their funds tend to see interest at the beginning which will provide big profits and feel more secure. The liquidity variable has a significant influence on mudharabah deposits because with increasing FDR, customers' expectations that the bank will earn greater profits makes them invest more in mudharabah deposits. The profit sharing variable shows that there is a significant influence on mudharabah deposits, this means that an increase in profit sharing will increase the number of mudharabah deposits in sharia banks. The greater the amount of profit sharing offered, the better.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan Salsabilah Syahfana Amin; Wahyumi Ekawanti
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.v3i3.2051

Abstract

This study aims to determine the influence of Profitability, Liquidity, company size, and audit opinion on the timeliness of financial reporting. The sample selection technique in this study uses purposive sampling and was obtained from 38 Makanan dan Minuman companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is logistic regression analysis using SPSS version 26 software. Based on the results of the study, it can be concluded that profitability has an effect on the timeliness of financial reporting, while company size, and audit opinions have no effect on the timeliness of financial reporting.
Pengaruh Laba Bersih dan Debt To Equity Ratio (DER) terhadap Harga Saham Pada PT. Bisi Internasional, Tbk Periode 2012-2022 Andi Tabuni; Rudi Ginting; Ida Harahap
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.v3i3.2052

Abstract

This study aims to analyze the effect of net profit and Debt to Equity Ratio (DER) on stock prices at PT. Bisi Internasional Tbk during the period 2012-2022. Net profit and DER were chosen as independent variables because both are important indicators in assessing a company's financial performance and potential investment risk. This study uses multiple linear regression analysis methods to identify the relationship and impact of the two variables on the company's stock price. The results of the study show that net income has a significant positive effect on stock prices, while DER has different effects depending on its level. These findings are expected to provide insight for investors and company management in making investment decisions and financial strategies.
Pengaruh Penerapan Manajemen Risiko terhadap Tingkat Profitabilitas di Perbankan: Studi Empiris pada Perusahaan Perbankan yang Terdaftar pada Bursa Efek Indonesia Periode 2013 – 2017 Satria Berbudi
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.v3i2.2103

Abstract

This research examines the effect of risk management (NPL, LDR, BOPO, CAR, NIM) on profitability in banks (ROA & ROE) listed on the Indonesia Stock Exchange for the 2013-2017 period. This research uses a descriptive-verification method, with samples taken in this research of 20 banking companies listed on the Indonesia Stock Exchange. The analysis used in this research uses multiple regression analysis of panel data. Classical assumption tests used in this research include normality, multicollinearity, heteroscedasticity and autocorrelation tests. The partial research results show that credit risk has an effect on profitability (ROA & ROE). Liquidity risk has no effect on profitability (ROA & ROE). Operational risk affects profitability (ROA & ROE). Risk capital has no effect on ROA profitability and has an effect on ROE profitability. Market risk affects profitability (ROA & ROE). Simultaneously credit risk, liquidity risk, operational risk, capital risk and market risk influence banking profitability (ROA) with an Adjusted R2 value of 92.77%, the remaining 7.23% is caused by other variables outside the variables mentioned. involved in this research. Meanwhile, ROE, simultaneously credit risk, liquidity risk, operational risk, capital risk and market risk influence banking profitability (ROE) with an Adjusted R2 value of 91.23%, the remaining 8.77%.
Pengaruh Corporate Social Responsibility dan Persistensi Laba terhadap Earnings Response Coefficient Izzah Hakimatul Aliyah Addini; Suwarno Suwarno
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.v3i3.2104

Abstract

This research aims to examine the influence of Corporate Social Responsibility and Profit Persistence on the Earnings Response Coefficient. The data sources used in this research are property and real estate sector companies using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 60 data from property and real estate companies in 2021-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that Corporate Social Responsibility has a positive effect on the Earnings Response Coefficient, earnings persistence has no effect on the Earnings Response Coefficient.
TEORI INTEGRASI KEPEMIMPINAN, INFLUENCE TACTICS DAN KEKUASAAN DALAM MENENTUKAN ORGANISASIONAL Diana Putri
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.20

Abstract

Concept of leadership evolved from the traditional view of leadership (i.e. Great Man Theory) to more radical concept of leadership (i.e. transformational leadership). Research developments have accelerated the emergence of new theories about leadership. Unfortunately, academic studies that discuss about the association between leadership and power in order to achieve organizational goals are very little. This article proposes an integration model of leadership, power, influence tactics to achieve organizational outcomes.
ANALISIS PROBLEMATIK INDUSTRI DARI JASA WARNET DENGAN METODE KONSTRUK SERVQUAL PARASURAMAN Muhammad Firmansyah
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.21

Abstract

Internet cafes is a place which provides internet access infrastructure with a variety of connections and using computer as access device so that users can access the Internet and acquire services in the field of information technology. The purpose of this study is to find factors that exist in the service quality cafe business and know the dimensions of service quality are the most influential in the Internet service industry. The method used in the analysis is descriptive analysis Statistik, T test and regression analysis. With the object of a study internet cafes in Malang. From the results of research to know If construct originally by parasuraman etall initially 22 items consisting of 5 dimensions constituent, on a case study in the cafe reduced to 9 items, Gaps on Internet services as measured by the concept servqual. Produce a measure of quality service at the internet cafe. In this study the gaps in the service quality dimensions sequentially from the largest value to the smallest value is Assurance (-1.1115), Empathy (-1.0732), Responsiveness (-0.7834), Tangible (-0.1847) and Reliability (0.0191). Value of r = 1 = 100% means that the quality of service on Internet service can be described by the five constituent dimensionsthat is, empathy, reliability, assurance, responsiveness, and tangible. Standard error of estimate are at zero (0) proves that the regression model appropriate was used to predict the dependent variable or the quality of service.
COMMUNITY ENGAGEMENT PLAN ONLINE STUDENTS HELP FOR INDONESIAN SCHOOL IN RIYADH (ISR), SAUDI ARABIA Diko Nouvandi
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.24

Abstract

Indonesian School in Riyadh (ISR) was established in 1985 by Indonesian embassy in Riyadh in purpose to accommodate the students from Kindergarten to Year 12. The school educates students in three languages: Indonesian, Arabic and English (Setyono, 2016). The ISR has no selection system on students’ competencies for enrolment process like in the home country. The school is only one option for Indonesian children in Riyadh where students from various backgrounds are accepted. Online students’ help is design eLearning in purpose to improve students’ achievement. The school has 399 students and 21 employees, including four non-teachers and one librarian. The ISR has characteristics like public school in Indonesia where curriculum, policy and finance are supported by Indonesian government and parents’ committee partnership (Setyono, 2016). Based on the concept of No Children Left Behind (NCLB), the ISR need to give opportunities for students to continue to study at they preferred school or university in Indonesia and Saudi Arabia
PEMBERLAKUAN BALANCE SCORECARD UNTUK MENGUKUR KINERJA PELAYANAN DI KEBUN BINATANG KOTA SURABAYA INDONESIA Septi Rahayu
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.26

Abstract

Surabaya Zoo which was founded in 1916 experienced the effects of globalization in which the change occur very rapidly. Customer wants and needs (tourists) are constantly changing, science and technology that continues togrow and compatition among businesses pariwisaata an increasingly sharp, forcing the Surabaya Zoo to constantly improve its ability to provide travel services. The purposeof this study is to analyzee in depth how the implementation of the concept of balance scorecard to measure performance of the Surabaya Zoo. The concept of balance scorecard at the Surabaya Zoo includes four persepectives and the persepectives of four each-each have several strategic targets, performance measure and targets to be achieved. The four persepectives are : (1) Financial Persepective targeting strategy : increased surpluses, increased revenue, and cost reduction, performance measure used is the percentage increase in surplus, the precentage change in revenue and decrease costs. (2) Customer Persepective targeting strategies : the speed of service, quality relationship with the customer, the performance measure used is the throughput time, customer retention. (3) Internal Business Process Persepective with strategic objectives : incerased development and product marketing, performance measure used are service error rate, comparisons of the old infrastructure with new ones, the precentage of revenue from new products. (4) Learning and Growth Persepective with strategic objectives : increased employee productivity, increased commitment of personnal, the performance measure used is the percentage of employees who educated and trained, personnal satisfaction.
PENGARUH DARI RITASE KENDARAAN TERHADAP PENDAPATAN KENDARAAN ANGKUTAN BARANG DI PANDAAN PASURUAN JAWA TIMUR Renita Indah Rahayu
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.28

Abstract

Expedition company as the transportation company are have very important roles in goods flow chain from one place to the other places. In addition, with their capability and skill, the expedition service can organize of delivering implementation through land, sea, and air. Thus the expedition are offers more services for trading (transporting/acceptance) of the goods from the producer until to the consumers. One of the company that provides goods expedition services which operates in Pasuruan to fulfill the need of goods expedition services. The objectives of this research are to analyze whether the trips gaining of the vehicles that are supported by variables of loading and unloading process, distance of the good delivering, physical condition and traffic eftfae road, driver behavior, and vehicle condition are have significant effects on revenue of each freight vehicles. Population that used in this research are all of vehicles that existing in the company by amount of 50 vehicles. The methods of data analysis that used are validity, reliability and regression analysis test.

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