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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 Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Perusahaan BUMD Kabupaten Gresik Faradisa Mezza; Umaimah Umaimah
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.v3i1.1496

Abstract

BUMDs utilize provincial guidelines or perda, to do their capabilities. It is common knowledge that BUMD Gresik's performance is anticipated to decline in 2023. The board should unquestionably choose and recognize issues, then, at that point, execute the vital answers for further develop execution. Bookkeeping data frameworks are without a doubt important to support business execution. Furthermore, there is a connection between's hierarchical culture and inward control with organization achievement. The reason for this study is to decide how the impact of hierarchical culture, inside control, and bookkeeping data frameworks on business tasks at BUMD Gresik Rule. This study utilized quantitative procedure and gathered information utilizing a poll overview. Several types of tests were calculated using the SPSS software to examine the collected data. The outcomes showed that hierarchical culture has an importance worth of 0.002, while bookkeeping data frameworks and inside control have an importance worth of 0.000 with an alpha degree of 0.05. These discoveries show that authoritative culture, inner control, and bookkeeping data frameworks all affect business accomplishment at BUMD Gresik Regime (Ha acknowledged, Ho dismissed).
Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Instansi Pemerintah Daerah Kota Surabaya Desy Tri Santi Rahmadani; Maulidah Narastri
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.v2i4.1498

Abstract

Abstract.This research aims to test the ability of Accountability and Transparency regarding the Performance of Regional Government Agencies at the Surabaya City Investment and PTSP Service. The population in this study were employees at the Surabaya City Investment and PTSP Service. The sampling techniquel in this relselarch was purposivel sampling with a total samplel of 72 relspondelnts. Collelcting relselarch data by distributing quelstionnairels to relselarch relspondelnts. Thel data analysis telchniquel useld in this relselarch is multiplel linelar relgrelssion analysis. Thel relselarch relsults found that both simultanelous and partial accountability and transparelncy had a significant positivel elffelct on thel pelrformancel of relgional govelrnmelnt agelnciels at thel Surabaya City Invelstmelnt and PTSP Delpartmelnt.
Pengaruh Modal, Produksi Dan Upah Tenaga Kerja Terhadap Pendapatan Studi Kasus Pada Penggilingan Padi UD Karya Jaya Periode 2017-2022 Tri Yulianto
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.v3i1.1503

Abstract

This research aims to determine the influence of capital, production and labor wages on UD's income. Karya Jaya Period 2017-2022. The variables in this research are Capital (X1), Internal Production (X2), Labor (X3) and Income (Y). This research uses quantitative methods using data collection techniques in the form of interviews, observation and literature study. Meanwhile, the analysis used is validity test, reliability test, classical assumption test, multiple linear regression test, t test and f test and coefficient of determination. Sampling in this study used saturated sampling by considering all reports on capital, production and labor wages at UD. Karya Jaya for the 2017-2022 period. The results of this research used the SPSS 25.0 program using a significance level of 5% or 0.05 with result (1) partially. The results of the t test calculation on the first hypothesis obtained a calculated t value of 2.918 with a significance value of 0.006 < 0.05. These results indicate that Ha is accepted and Ho is rejected, so that there is an influence between the capital variable and income. (2) partially. The results of the t test calculation on the second hypothesis obtained a calculated t value of 1,698 with a significance value of 0.020 < 0.05. These results indicate that Ha is rejected and Ho is rejected, so that there is an influence between production variables on income. (3) partially. The results of the t test calculation on the third hypothesis obtained a calculated t value of 3,226 with a significance value of 0.003 < 0.05. These results show that Ha is rejected and Ho is rejected (3) simultaneously. The calculated F value in this study is 12,924 and the significance value of F is 0.000, which is <0.05. It can be concluded that Ha is accepted and Ho is rejected.
Pengaruh Pertumbuhan Ekonomi, Indeks Pendidikan, dan Pengangguran Terhadap Ketimpangan Pendapatan Di Provinsi Aceh Helnita Manik; Ahzura Nauradah; Puti Andiny
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.v2i4.1505

Abstract

This research aims to determine whether there is an influence of economic growth, education index and unemployment on income inequality in Aceh Province in the 2013-2022 period. This study uses a quantitative approach. The type of data used is secondary data sourced from the Central Statistics Agency (BPS) in the form of a time series (10 years). The research analysis method was carried out using multiple linear regression. The data obtained was then analyzed using the Eviews 10 tool. Based on the research results, it shows that economic growth has a negative and partially insignificant effect on income inequality in Aceh Province, the Education Index has a partially negative and insignificant effect on income inequality in Aceh Province, unemployment partially negative and insignificant effect on income inequality in Aceh Province.
Sistem Informasi Simpan Pinjam Pada Koperasi Guru Dan Karyawan “Dwija Bhakti” SMA Negeri 2 Mranggen Berbasis Multi User Lutmawati Lutmawati; Kasih Purwantini; Arsito Ari Kuncoro; Iman Saufik Suasana; Febryantahanuji Febryantahanuji
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.v2i3.1510

Abstract

Purpose of this study is to create a storage information system so that there is no wrong recording. Creating an automatic data search information system so that there is no need to search in a ledger, Creating an accurate information system in calculating savings, loans, installments and the distribution of the remaining operating results (SHU) automatically, Creating an information system that will make it easier to make the right reports, fast and accurate for cooperatives. The problem that arises in this cooperative is that the process of recording and searching for data on deposits, loans and installments is still manual in the form of a ledger. Another obstacle encountered is the calculation of deposits, loans, installments and SHU still using Microsoft Excel, which is still possible for errors in calculations. In addition, report generation also uses Microsoft Excel which requires data recording one by one which results in the presentation of the report taking a long time. The method used in this research is multi-user based using Visual Basic software, MySQL database and peer to peer network topology. The results of the analysis obtained from this study are the application of cooperative The savings and loan information systems that have been validated through several stages
Exploring Customer Perceptions and Preferences: Study on Online Workshops for Tire Repair and Oil Change Services in DKI Jakarta Elsa Herliyana; Nur Syifa Karimah; Sabrina Dwi Aprilia
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.v2i3.1540

Abstract

This qualitative study aims to explore customer perceptions and preferences regarding online workshops for tire repair and oil change services in DKI Jakarta. Adopting a qualitative research model, the study utilizes purposive sampling to select participants from the target population. Data collection is conducted through in-depth interviews and thematic analysis of the collected data. The findings reveal insights into customers' attitudes, needs, and preferences towards online workshops for automotive maintenance. Through thematic analysis, common themes and patterns emerge, providing valuable insights for service providers and policymakers seeking to enhance the effectiveness and adoption of online workshops in the automotive service industry.
The Role Of Management Skills In Enhancing Financial Decision-Making Among Micro, Small, And Medium Enterprises Erwin Ernestus Kadar Slamet; Selvi Agustina; Taufan Herjanto
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.v2i3.1541

Abstract

This research aims to investigate the role of management skills in enhancing financial decision-making among Micro, Small, and Medium Enterprises (MSMEs). The study employs a purposive sampling technique to select participants representing various sectors and geographical locations. A semi-structured interview model is utilized to gather data, allowing for an in-depth exploration of participants' perspectives and experiences. Data analysis involves thematic analysis to identify patterns and themes regarding the influence of management skills on financial decision-making within MSMEs. The findings highlight the significance of effective management skills, such as financial literacy, strategic planning, and risk management, in improving the financial decision-making processes of MSMEs, thereby contributing to their overall sustainability and growth. ]
Analisis Pelanggaran Etika Profesi Akuntansi: Studi Kasus: PT. Asuransi Jiwasyara Saridawati Saridawati; Imelda Cinta Chrissanty; Rachel Septya Sulistyastuti; Elvia Nur Aziza; Mart Eliany
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.v3i2.1982

Abstract

The professional code of ethics is an important rule for the profession which aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The large amount of business competition that occurs today has led to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was a violation found at PT Asuransi Jiwasraya which manipulated its financial reports. Starting in 2006, the Ministry of BUMN and OJK stated that Jiwasraya's equity was recorded at negative IDR 3.29 trillion. In December 2019, the Attorney General's investigation into the alleged Jiwasraya corruption case stated that there was a violation of the precautionary principle in investing. This analysis aims to explain the basic concepts of ethics, code of ethics and basic principles of accountant ethics that have been violated by PT Asuransi Jiwasraya. In this case, there were 5 basic principles of accounting ethics that were violated by PT Asuransi Jiwasraya, namely integrity, objectivity, competence and professional prudence, confidentiality and professional behavior.
Strategi Kenaikan SHU Melalui Diversifikasi Usaha Koperasi Fatimah Az Zahrah; Novika Dimyati; Adi Wiratno
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.v3i2.1983

Abstract

In a dynamic and complex economic context, cooperatives play an important role in supporting local economic development and community welfare. Cooperatives are responsible for ensuring business sustainability and meeting the needs of their members. One relevant and popular strategy to achieve this goal is business diversification. Cooperative business diversification aims to reduce the risk of dependence on one type of business, improve financial stability, and expand sources of income. This research focuses on analyzing the increase in profit surplus (SHU) through cooperative business diversification, using qualitative methods and case studies. Through in-depth interviews, observations, and document analysis, this study identified factors that influence the success of cooperative business diversification. The case study of Koperasi SACIKA shows that the role of organization and management is crucial in designing and implementing business diversification. The results revealed that business diversification has significantly increased the cooperative's SHU, with an example of an increase in profit from IDR 261,364,970 in 2021 to IDR 500,622,533 in 2023. Prudent cost management and active involvement of members in the Annual Members' Meeting (RAT) contributed to the success of the diversification strategy. This research provides valuable insights for cooperative managers and stakeholders on the importance of business diversification in improving the financial well-being of cooperatives. The findings are expected to support the development of more effective and sustainable strategies for cooperative management in the future. This study concludes that business diversification is an important strategic step to face the challenges of the modern economy and improve the welfare of cooperative members.
Analisis Faktor-Faktor Yang Mempengaruhi Potensi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Rani Meisya Fitriyani; Cris Kuntadi
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.v3i2.1985

Abstract

Going concern opinion is an important aspect in assessing the operational sustainability of a company. The purpose of this article is to analyze the factors that influence the possibility of obtaining a going concern opinion in manufacturing companies. This research uses a quantitative approach by collecting primary data from a number of manufacturing companies through surveys and secondary data from financial reports. The independent variables considered include financial ratios, operating results, company size, and the quality of corporate governance. Logistic regression analysis is used to test the relationship between the independent and dependent variables, namely the possibility of receiving a going concern opinion. Our analysis shows that financial indicators such as the current ratio, debt to equity ratio, and profitability have a significant effect on the ability to obtain a going concern opinion. Apart from that, business performance and the quality of company management also play an important role in determining business continuity opinions. These results provide valuable insight for management, auditors and regulators to understand the factors that may influence the assessment of going concern opinion of a manufacturing company.

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