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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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Tantangan Utama Pasar Modal Indonesia : Analisis Permasalahan Dan Upaya Penyelesaiannya Advent Graceman Mendrofa; Sakti Wibowo; Dimas Darma Putra
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.v3i1.1479

Abstract

The Indonesian capital market faces a number of challenges that affect its growth and stability. This research analyzes the main problems facing the Indonesian capital market, such as lack of investor participation, complex regulations, and economic uncertainty. Using an analytical approach, this research also evaluates various resolution efforts that can be implemented, including investor education, regulatory simplification, and steps to increase transparency and market trust. Through this analysis, it is hoped that it can provide better insight into how to overcome the main challenges of the Indonesian capital market and improve the health and growth of the capital market for a stronger future. The results of the article explain capital market regulations, the consequences of a lack of capital market literacy, capital market risks and strategies, the role and prevention of OJK.
Revitalisasi Organisasi Tranformasi Birokrasi Menuju Profesionalisme Unggul Dalam Akuntansi Keprilakuan Eko Cahyo Mayndarto
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.v3i1.1481

Abstract

The transformation of bureaucracy towards professionalism is a critical journey in increasing organizational efficiency and effectiveness. In an era of global dynamics and increasingly complex societal demands, the bureaucracy must adapt to meet high standards of professionalism. This research explores strategies and concrete steps that can be implemented to strengthen professionalism in a bureaucratic environment. First, this research analyzes the role of technology and innovation in increasing bureaucratic operational efficiency, enabling more responsive and connected system integration. Furthermore, the focus on developing competencies and skills involves developing human resources that are oriented towards professionalism. Establishing an organizational culture that promotes ethics, transparency and accountability is also an important focus in stimulating positive change. The research results show that through a combination of these strategies, the bureaucracy can achieve higher professionalism, improve services to the community, and build trust as the main pillar in organizational governance. In conclusion, transformation towards professionalism is not only a necessity, but also an opportunity to improve service quality and answer complex challenges in an ever-changing world
Urgensi Kompetensi Penilaian dan Pengambilan Keputusan Bagi Guru Edy anas Ahmadi
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.v3i1.1482

Abstract

The main competence required by teachers is the competence of assessment and decision making (judgment and decision making), which is defined as the ability to draw conclusions about the situation at hand and the ability to make decisions under any conditions, including when under pressure. This ability must be possessed by every individual including the teacher because the condition under pressure or often called stress has become an inseparable part of life. Stress can make someone who experiences it think and try hard in solving a problem or challenge in life as a form of adaptation response to stay afloat. But it also becomes a big problem for teachers because it can affect health and achievement and can have adverse effects on their students
Analisis Efektivitas Penerapan Sistem Insentif Bagi Karyawan Pt X Maria Yuliana Postel; MartaUli Septiana Manalu; 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.v3i1.1483

Abstract

This article discusses the analysis of the effectiveness of the implementation of the incentive system for employees. The purpose of this study is to determine the extent to which the incentive system can motivate employees to improve company performance. The method used in this research is interviews with employees of PT X. The results of this study indicate that the incentive system in this company has not been effective. This can be seen from the less than optimal achievement of several factors that affect the effectiveness of the implementation of the incentive system. Providing ineffective incentives can also make employees less enthusiastic in carrying out their work
Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM Studi Kasus Pada UD Fais Jaya Adelia Febriana; Cholis Hidayati
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.v3i1.1485

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the economic activities carried out by some Indonesian people and play an important role in the Indonesian economy. The purpose of this research is to apply SAK EMKM as the basis for preparing financial statements at UD Fais Jaya MSMEs. This study uses a qualitative descriptive design research method by collecting data by conducting interviews, observations, and direct documentation with business owners. The results of this study indicate that the financial recording system that occurs is very simple, has not implemented financial reports and the importance of preparing financial reports in accordance with SAK EMKM due to a lack of understanding of the formal financial recording process, because it is considered quite difficult and complicated to apply to its business and limited knowledge about financial reports and training on these reports.
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Rizky Abdhul Kharim; 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.v3i1.1487

Abstract

This study aims to determine the effect of capital structure, and company size on firm value. The population in this study are cigarette companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method was purposive sampling so that a total sample of 5 companies was obtained. The data analysis technique uses multiple linear regression analysis. The results in this study indicate that capital structure has an effect on firm value, while company size has no effect on firm value.
Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
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.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.
Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Study Kasus Auditor BPK Perwakilan KEPRI Mulyadi Dwi Hariyanto; Faris Ramadhan
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.v2i4.1489

Abstract

This study investigates the influence of competency and independence against the quality of audit and also examines whether competency and independence moderated by auditor ethics influence the audit quality, remember both of those are important to result in good audit quality. The result indicates that the independent variable competency affected audit quality significantly and the independent variable that independency affected audit quality but not significantly. Besides that, this research found that the interaction between competency and auditor ethics and also the interaction between independence and auditor ethics have a significant effect on the quality of audit. The conclusion obtained is competency, the interaction between competency and ethics, and also the interaction between independence and ethics that influence the audit quality significantly. and independent variable that independency effected audit quality but not significantly, For future research expected can use other moderating variables influencing independence, competency, and also audit quality
Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Elsa Pinika Putri Purba; Kusmilawaty Kusmilawaty
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.v3i1.1490

Abstract

This research aims to determine the effect of clarity of budget targets, accounting control, on the accountability of government agency performance in the North Sumatra Industry, Energy Trade and Mineral Resources Department. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires and the population and sample in this research are the entire office apparatus organization and heads of sections/Departments of Industry, Energy Trade and Mineral Resources of North Sumatra Province consisting of the Finance Sub-Section, Head of the Program and Planning Sub-Division, as many as 30 employees with a sampling technique using saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of the partial test hypothesis show that Clarity of Budget Targets has a positive effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of North Sumatra Province, while Accounting Control has no effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of Sumatra Province North.
Pengarih Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Provinsi Sumatera Barat Tahun 2018-2022 Eko Rinando; Muhammad Rivandi
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.v3i1.1492

Abstract

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Capital Expenditures in West Sumatra Province in 2018-2022. The research population is 12 districts and 7 cities in West Sumatra, with sampling using the census method where the entire population will be used as a sample. The regression method uses Panel Regression. Based on the research results, it shows that Regional Original Income has no effect on Capital Expenditures, General Allocation Funds have a positive effect on Capital Expenditures and Special Allocation Funds have no effect on Capital Expenditures.

Page 39 of 47 | Total Record : 470

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