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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 Literasi Keuangan, Usia, Return, Serta Pendapatan Terhadap Keputusan Investasi (Indonesian Version) Fadhil Farizi Mursyidan; Usep Syaipudin
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.v2i3.342

Abstract

The purpose of this study was to examine the effect of financial literacy, age, returns, and income on people's investment decisions in the city of Bandar Lampung. This study uses multiple regression analysis. The sample consists of 112 respondents who live in the city of Bandar Lampung, have invested, and have income both from work and from parents. The results of the study show that financial literacy and returns do not have a significant effect on people's investment decisions in the city of Bandar Lampung, while age and income have a significant influence on people's investment decisions in the city of Bandar Lampung. This shows that financial literacy and returns are not a factor in making investment decisions. Investors also need mature age to be able to make wise decisions as well as sufficient income to make investment decisions.
Pengaruh Ukuran Perusahan, Leverage,Kepemilikan Asing Dan Profitabilitas Terhadap Transfer Pricing Pada Perusahaan Sektor Oil, Gas & Coal Yang Terdaftar Di Bursa Efek Indonesia (BEI) Nadhila Rahma Rustian; Syafri Syafri
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.v2i3.344

Abstract

Taxes are the most important way a country pays for government services. Multinational business organizations emerged as a result of the expansion of international economic activity. . This study aims to analyze the effect of company size, leverage, foreign ownership and profitability on transfer pricing in oil, gas & coal sector companies listed on the Indonesian stock exchange (bei). This type of research is quantitative, this research is using documentation method to collect data by recording and storing data from various existing sources. Based on the results of generalized linear model analysis, it shows that company size, leverage and profitability have a significant negative effect on transfer pricing. Based on the result of generalized linear model analysis, it shows that foreign ownership has insignificant influence on transfer pricing.
Pengaruh Pemahaman Perpajakan, Pemeriksaan Perpajakan Yang Dimoderasi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Perkumpulan Konsultan Praktisi Perpajakan Indonesia (PERKOPPI) Diah Ayu Putri Rokhanah; Gilbert Rely; Bambang Prayogo
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.v2i3.345

Abstract

The research aims to determine whether there is an influence of tax understanding, and tax audits moderated by tax sanctions on taxpayer compliance at the Indonesian Tax Practitioners Consultants Association (PERKOPPI). The sample selection in this study used the question method with predetermined criteria with a total sample of 100 respondents. The type of data used is primary data. The design used in this study is hypothesis testing using IBM SPSS Statistics version 22. The results of this study conclude that (1) Tax understanding has a positive and significant effect on taxpayer compliance (2) Tax audit has a positive and significant effect on taxpayer compliance (3 ) Understanding of Taxes, Simultaneous (together) tax audits have a significant effect on taxpayer compliance. (4) Tax Sanctions strengthen the influence of tax understanding on taxpayer compliance (5) Tax Sanctions strengthen the effect of tax audits on taxpayer compliance.
Analisis Rasio Keuangan Pendapatan Daerah Untuk Mengukur Kinerja Pemerintah Studi Kasus Pada Kabupaten Bandung (2017-2022) Raden Firsa Uladhiya Ulfa; Indri Yuliafitri
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.v2i3.346

Abstract

Each region is required to be able to manage finances well in order to achieve regional autonomy. This study aims to analyze the financial performance of the Regional Government of Bandung Regency for the 2017-2022 period using a quantitative descriptive research type. The results of this study indicate that Bandung Regency has a ratio of independence in a consultative pattern with an average ratio of 26.8% or low, the ratio of fiscal decentralization is at an average ratio of 18.8% or low, the ratio of PAD effectiveness is at an average ratio 109.5% or very effective, the ratio of the effectiveness of regional taxes is at an average ratio of 113.73% or very effective, the ratio of the effectiveness of regional levies is at an average ratio of 89.6% less effective.
Pengaruh Sistem Informasi Akuntansi Manajemen Dan Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Pada Unit Studi Kasus Pada PT. Sentosa Industri Plastik Miftah Alaina Hammi; Hotbin Hasugian; Nuri Aslami
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.v2i4.399

Abstract

This research aims (1) to determine the partial influence of the management accounting information system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City (2) to determine the effect of the partial performance measurement system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City and (3) to determine the effect of the management accounting information system and performance measurement system simultaneously on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry, Medan City. The type of research used is quantitative research. The population in this study were heads and employees at PT. Sentosa Plastic Industry as many as 58 people. The sampling technique used purposive sampling with a total sample of 30 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, the management accounting information system partially has a positive and significant effect on managerial performance with a t value of 3.325 > t table 2.052 and a significance value of 0.003 < 0.05. Second, the performance measurement system partially has a positive and significant effect on managerial performance with a calculated t value of 4.274 > t table 2.052 and a significance value of 0.000 < 0.05. Third, the management accounting information system and performance measurement system simultaneously have a positive and significant effect on managerial performance with a calculated F value of 17.369 > F table 3.35 and a significance value of 0.000 < 0.05.
Analysis Of Operational Cost Budget As A Planning Tool In PTPN III (Persero) KBDSL Rahmat Daim Harahap; Novia Ardhya Garini
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.v2i4.403

Abstract

This study aims to determine how to use the operational cost budget as a planning tool at PTPN III(Persero) KBDSL. In this study the authors used a qualitative descriptive method. The results showed that in the preparation of the operational cost budget at PTPN III (Persero) KBDSL already used the Top down and Bottom up method, namely the role of each part in preparing the operational cost budget by involving several staff or employees from various fields by mobilizingtheir abilities. and their respective responsibilities. All operational costs of PTPN III (Persero) KBDSLin 2021, experienced a favorable variance, so that the budget as a planning tool has been very good. This is because the company has followed procedures with central company policies (directors).
Analisis Sistem Penggunaan Aplikasi Keuangan Tingkat Instansi (SAKTI) Dalam Penganggaran Balai Besar Pendidikan Dan Pelatihan Kesejahteraan Sosial Wildan Said; Reni Yendrawati
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.v2i4.451

Abstract

The Institution Level Financial Application System (SAKTI) is an application part of the Integrated Financial Management Information System (IFMIS) which must be used by institutions/work units managing funds originating from the APBN. This system is designed to support financial management principles that are more orderly, effective, efficient, economical, transparent, accountable, integrated and performance-based. The aim of this research is to analyze the use of SAKTI in providing convenience in budgeting, obstacles when using SAKTI, and alternative technical methods if there are obstacles when using SAKTI. This type of research is descriptive qualitative with data collection methods by direct observation in the field and collecting additional data and information from credible sources. The results of the research that has been carried out indicate that SAKTI is proven to be able to provide easy access for institutions/work units, although there needs to be a solution to overcome existing obstacles.
Pengaruh Lingkungan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada Perum Damri Cabang Lampung Muhammad Alfarobi; Desi Derina Yusda
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.v2i4.1048

Abstract

This research aims to determine the influence of the work environment and work discipline on employee performance at Perum Damri Lampung Branch. This research is associative with a quantitative approach using primary and secondary data. The sample was taken as many as 36 respondents with data collection techniques using questionnaires. The data analysis techniques used in this research are validity testing, reliability testing, multiple linear regression and hypotheses. The results of this research show that the work environment hypothesis has a significant effect on the performance of Perum Damri Lampung Branch employees. This is proven by t count > t table (5,000 > 2,034) with a significance of 0.000. Then the results of testing the work discipline hypothesis have a significant effect on the performance of Perum Damri Lampung Branch employees. This is proven by tcount > ttable (7,349 > 2,034) with a significance of 0.000. This shows that the more adequate the work environment and the higher the work discipline you have, the higher the performance will be.
Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
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.v2i4.1147

Abstract

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.
Mengedukasi Mata Uang Cryptocurrency Kepada Mahasiswa Binadarma Wahyu Firmansyah; Tata Sutabri; Dwi Desi Yanti; Nabila Amelia Pratiwi
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.v2i4.1267

Abstract

Cryptocurrency is a form of digital currency that uses cryptographic technology for security and operates independently without a central bank. Cryptocurrencies offer several benefits compared to traditional currencies, including decentralization, security, anonymity, and accessibility. However, cryptocurrencies also carry some risks, including volatility, security, and regulation. This research aims to educate students about cryptocurrency and how they can get involved with cryptocurrency. The research method used is literature review, using library materials as the main source, meaning that the data is collected from the literature, whether in the form of journals, online media, books and others. Which is still related to cryptocurrency. The research results show that students can engage with cryptocurrencies by purchasing them, mining them, or accepting them as payment. However, students should also understand the risks associated with cryptocurrencies and do research before getting involved in cryptocurrency investments..

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