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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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Analisa Sistem Informasi Akuntansi Dan Pengaruh Sosial Media Sebagai Media Promosi Penjualan Rotte Bakery Pekanbaru Afrianti Kartika Putri; Septiana Srinandini; Muhammad Richard Ginting; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1469

Abstract

The purpose of this study was to determine and analyze the accounting information system and the influence of social media as a promotional medium on the sales of Rotte Bakery, PekanBaru. The target object of this research is Rotte Bakery PekanBaru. This research uses a descriptive method with a qualitative approach with primary data obtained from observations and interviews with the director of the IT department and the marketing department at Rotte Bakery. Based on the results of observations and interviews, this study shows the results that the analysis of accounting information systems and the influence of social media as a promotional medium to increase sales at Rotte Bakery is very helpful for companies in running their business. The sales accounting information system developed by Rotte Bakery, namely Dreampost.id, aims for an ERP (Enterprise Resource Planning) system, there are several sections such as logistics, profit sharing and payroll, cashiers, and sales that have been collected into one in this application. With this application, it helps companies integrate their sales. In addition, social media also plays a role in increasing sales at Rotte Bakery. By making social media a promotional platform, sales at Rotte Bakery increased from 2019 by an average of 30-60%. This shows that social media is very influential on Rotte Bakery's marketing.
Analisis Peningkatan Kualitas Laporan Keuangan Melalui SIMDA-NG FMIS Pada Inspektorat Daerah Kota Tegal Siti Fatimah; Vina Nur Azizah; Ahmad Dhia Iqbal; Gunawan Aji
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1470

Abstract

The aim of this research is to analyze how the use of the SIMDA FMIS application in the Regional Inspectorate of Tegal City can improve the quality of financial reports. Descriptive qualitative research is a type. Primary and secondary data are the types of data used. Interviews, documentation and observations were used to collect data. The research results show that the Regional Inspectorate of Tegal City has used SIMDA FMIS well, according to four indicators: communication, resources, disposition or attitude, and bureaucratic structure. Communication indicators show that communication has gone well, there is no conflict between policy implementers and policy makers and no information distortion, according to communication indicators. Resource indicators are well implemented, there are three factors that ensure the successful use of SIMDA-NG FMIS: resources have adequate expertise and skills; employees are involved in training and education; and facilities and infrastructure that support the use of SIMDA-NG FMIS. Disposition indicators (attitudes), implementers have a positive attitude towards the policy of using the SIMDA-NG FMIS application because it allows employees to prepare financial reports and provide supporting evidence that is more comprehensive, effective and in accordance with the needs for monitoring financial position and performance achievements. Indicators of the bureaucratic structure, especially the level of supervision, have worked well as shown by the smooth submission of financial reports which have never been hampered by SIMDA-NG FMIS.
Pengaruh Profitabilitas, Leverage, Intensitas Aset Tetap Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Syamsiyah Laela Tunnisa; Indra Pahala; Muhammad Yusuf
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1471

Abstract

This research aims to find out how profitability, leverage, fixed asset intensity and sales growth influence tax avoidance. The population used in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Data collection uses documentation techniques obtained from the official website of the Indonesia Stock Exchange (BEI) via the link www.idx.co.id. Sample selection used purposive sampling technique. The samples obtained in accordance with the established criteria were 35 companies. The data analysis method uses panel data regression using Eviews 12 software. The results of hypothesis testing show that profitability has an effect on tax avoidance, while leverage, fixed asset intensity and sales growth have no effect on tax avoidance.
Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review Ilma Amelia; Yovanna Nabila Azzahra; Abda Abda; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1472

Abstract

Artificial Intelligence is a system created with advanced technology or a computer system that can understand, and imitate the intellectual abilities of people in various ways. The implementation of artificial intelligence (AI) accounting systems within the financial industry has bestowed accountants with substantial advantages. Gaining a comprehensive comprehension of the application of artificial intelligence in accounting is the objective of this research.The method used in this research is Structured Literature Review (SLR), where several articles published from 2012 to 2023 will be analyzed systematically. The literature was categorized according to relevant concepts and grouped as non-aligned themes to convey additional issues regarding the Utilization of Artificial Intelligence in Accounting. The anticipated outcome of this research endeavor is the provision of enhanced comprehension regarding the implementation of synthetic intelligence in the field of accounting, alongside an illumination of the obstacles that an organization may encounter while embracing this technology. with an enhanced comprehension of the practical implementations of synthetic intelligence, companies can develop better strategies and make more efficient decisions in managing their financial information.
Pengaruh Fundamental Makro, Struktur Modal, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan dengan GCG sebagai Variabel Moderasi terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di BEI Sullicyanna Luna Bianca; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1473

Abstract

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure, financial performance, company characteristics, with good corporate governance as a moderating variable on firm value. This study uses quantitative methods with secondary data types, namely annual reports. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022 with a total research sample of 13 companies selected using purposive sampling method. Data processing and analysis techniques using SMART-PLS software version 2. The results of this study indicate that macro fundamentals, capital structure, and ownership structure have no significant effect on firm value while financial performance and company characteristics have a significant effect on firm value; macro fundamentals have a significant effect on capital structure; macro fundamentals and capital structure have no significant effect on ownership structure; macro fundamentals have no significant effect on financial performance while capital structure has a significant effect on financial performance; macro fundamentals and capital structure have no significant effect on company characteristics; ownership structure and company characteristics have no significant influence on financial performance; with GCG moderation ownership structure and financial performance have a significant effect on firm value while company characteristics have no significant effect on firm value.
Blokchain dan AI Technology : Pembawa Perubahan Baru dalam Perspektif Akuntansi Ela Juliyani; Hanum Nur Rahmadani; Wanda Berliandes; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1474

Abstract

This paper aims to analyze blockchain and artificial intelligence technology used in accounting. This research also discusses the benefits and challenges in AI and blockchain technology. Qualitative descriptive methods were used to analyze books and journals related to blockchain and artificial intelligence in the field of accounting published between 2018-2023. The main goal is to obtain data that is relevant to the current issue. The results show that Blockchain and AI technology have new potential from an accounting perspective that includes several aspects. Data transparency and accuracy, real-time tracking, operational efficiency, predictive analysis with AI, and business model changes.
Determinan Harga Saham Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Aureal Meilani Karsono; Astuning Saharsini
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1475

Abstract

The research of this study was to determine the effect of CR, EPS, DER, ROE and ROA on the share price of the banking sector. This research used secondary data in the form of financial statements. There are 47 banking sector companies listed on the IDX in 2019-2022 as a population by sampling using purposive sampling method so that a sample of 15 companies is obtained. This study uses the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the research conducted show that simultaneously all independent variables have an influence on stock prices. Partially, EPS has an effect on stock prices. CR, DER, ROE and ROA have no effect on stock prices.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Intervening pada Perusahaan Sub Sektor Semen yang Terdaftar pada BEI Tahun 2018-2022 Hana Damayanti Tarihoran; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1476

Abstract

This research aims to investigate the role of Good Corporate Governance (GCG) in mediating the influence of profitability and company size on company value in cement sub-sector companies listed on the Indonesia Stock Exchange, with a population involving all cement sub-sector companies listed on the Exchange. Indonesian Effect. The sample was selected using a purposive sampling technique, resulting in six companies as samples. Data analysis was carried out using mediation path analysis using Smart PLS (Partial Least Square) which involves the PLS method, including Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The research results show that profitability has a positive and significant influence on Good Corporate Governance (GCG), while company size has a negative and significant influence on GCG. Profitability has a positive but not significant influence on company value, while company size and GCG have a positive and significant influence on company value. In addition, GCG as a mediator between profitability and company value has a positive but insignificant influence, while GCG as a mediator between company size and company value has a negative and insignificant influence.
Analisis Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Titus Gustiagung Grace Widya Arta; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1477

Abstract

Evaluation of a company's financial performance is a very crucial aspect for understanding the financial condition of a business entity, as well as providing insight into the company's level of success during a certain period. This assessment also functions as an evaluation tool for management. In this research, the data used comes from the financial reports of companies operating in the cigarette subsector and listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis method applied in this research involves financial ratio analysis, which includes liquidity ratios, solvency ratios , and profitability ratios. To analyze the data, this research uses a Partial Least Square approach, which consists of an inner model, an outer model, and a weight relationship. The research results show that the liquidity ratio has a positive but not significant influence on company value. On the other hand, profitability ratios have a positive and significant influence on company value. However, the solvency ratio shows an insignificant negative effect on company value.
Heuristik Dalam Aktivitas Akutansi Fitria Asas
Akuntansi Vol. 3 No. 1 (2024): Maret : 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.v3i1.1478

Abstract

The main aim of this study is to investigate the role of heuristic techniques and cognitive biases in investment decision making and suggest directions for further research. This research uses literature review techniques to understand heuristics and biases that are important in financial behavior and influence investment decisions. This article provides a conceptual overview of the impact of heuristic techniques and cognitive biases in investment decision making. The results of the conceptual analysis show that currently investors use heuristics to minimize losses and maximize profits, but this often leads to systematic decision making errors. This paper advises investors to prioritize financial literacy as a prerequisite for making capital market investment decisions and minimize over-reliance on heuristic techniques, which are often misleading. This research is the first to focus on the impact of cognitive heuristics and biases, informing investment decisions, and suggests directions for future research. This article provides a better understanding of the behavioral finance approach to investment decision making.

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