cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Febryantahanuji
Contact Email
garuda@apji.org
Phone
+6282134376195
Journal Mail Official
ilorafael@apji.org
Editorial Address
Jalan Majapahit No 605, Kota Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 39   40   41   42   43 
Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan Benjamin Agustinus Haloho; Mega Metalia; Agus Zahron Idris; Agrianti Komalasari
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.v3i2.1986

Abstract

Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.
Pengaruh Faktor-Faktor Ekonomi Makro Terhadap Stabilitas Perbankan Di Indonesia Frido Evindey Manihuruk; Arsiska Sari; Gresia Septina Sitohang; Hasyim Hasyim
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.v3i2.1987

Abstract

Banking stability has become an important issue in the economy, especially after the 1998 Asian economic crisis and the 2008 global crisis which showed that the economic stability of a country is strongly influenced by the stability of its financial system. This study aims to analyze the influence of macroeconomic factors such as inflation, interest rate (BI Rate), and rupiah exchange rate on banking stability in Indonesia. Using a quantitative approach and multiple regression analysis, it was found that interest rates (BI Rate) and the rupiah exchange rate have a significant influence on banking stability, while inflation was not found to have a significant influence. Interest rates affect stability through the cost of funds incurred by banks, while a stable rupiah exchange rate increases investor confidence and lowers exchange rate risk, strengthening financial system stability. The non-significant effect of inflation may be due to the banking sector's ability to adjust interest rates and effective risk management strategies. The results emphasize the importance of effective monetary policy and exchange rate risk management to maintain banking stability in Indonesia. This research provides valuable insights for regulators in formulating policies that support banking stability and sustainable economic growth.
Analisis Pemasaran Dalam Era Digital : Tantangan Dan Peluang Allya Ega Annisa Hutauruk; Selvia Santa Maria Siallagan; lidya Mutiara Hutasoit; Aurora Elise Putriku; Lenti Susana Saragih
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.v3i2.1988

Abstract

Marketing in the digital era has presented new challenges and opportunities for marketing practitioners. These challenges include managing complex consumer data, increasingly fierce competition in the digital realm, and rapid changes in consumer behavior. However, amidst these challenges there are also opportunities to optimize the use of technology and digital platforms to increase marketing effectiveness, expand market reach and strengthen interactions with consumers. This article will discuss several key challenges faced by marketing practitioners in the digital era as well as opportunities that can be utilized to overcome these challenges.
Treatment of Fixed Assets Against IFRS Thesalonika Djumaifin; Felix Chandra Pranoto; Hwianus Hwianus
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.v3i2.1989

Abstract

Adjustment of the treatment of fixed assets to International Financial Reporting Standards (IFRS) has a significant impact on accounting practices throughout the world. This article discusses the treatment of fixed assets in IFRS based on an entity's or company's compliance with international standards which are used as a guide in financial reporting. This research aims to compile a Meta-Analysis of five leading international journals on the Treatment of Fixed Assets Based on IFRS. The meta-analysis method used in this article is to analyze and compile findings from 5 international journals which have discussed the treatment of fixed assets based on IFRS in various countries. The objects of this research are India, Russia, China, Brazil and Romania. These results produce information that from these results it is known that IFRS Principles and Theory show that there are similarities and differences in the adoption and application of IFRS, especially in the context of fixed asset recognition and valuation in the public sector in each country. Although IFRS provides comprehensive financial reporting standards, adjustments and interpretations are still required to ensure its effective application in the unique public sector context.
Pengaruh Pengalaman Kerja, Independensi,Objektivitas,Integritas,Kompetensi Dan Etika Terhadap Kualitas Audit Shella Febrianisa; 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.v3i2.1990

Abstract

The quality of the audit produced by the auditor is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of work experience, independence, objectivity, integrity, competence and ethics on audit quality. Auditors' work experience can improve their ability to detect errors and make appropriate assessments. The auditor's independence, objectivity and integrity guarantee that the audit process is carried out professionally and is not influenced by certain interests. In addition, auditor competency and ethics are important factors in ensuring that audits are carried out with capability and high ethical standards. This research uses primary data collected through questionnaires distributed to auditors who work at Public Accounting Firms (KAP) in Indonesia. The work experience variable is measured by the number of years working as an auditor, independence is measured by relationships with clients, objectivity is measured by the ability not to be influenced by pressure, integrity is measured by the principles of professional ethics, competence is measured by audit knowledge and abilities, and ethics is measured by the application of a professional code of ethics. Audit quality is assessed based on the auditor's perception of the quality of the audit produced. The research results show that work experience, independence, objectivity, integrity, competence and ethics have a positive and significant influence on audit quality. These findings indicate that the higher the auditor's work experience, independence, objectivity, integrity, competence and ethics, the better the resulting audit quality. This research provides important implications for the audit profession in improving audit quality through improving the factors that influence it. The results of this research can also be used as consideration for regulators and other stakeholders in establishing standards and guidelines for the audit profession.
Potensi Blue Economy Pada Sektor Perikanan Dalam Meningkatkan Pendapatan UMKM : Studi Kasus Tambak Mulia Samudra Sidoarjo Reginata Saharany Kustanti; Josephine Elliska Dinata; Anisa Lailatul Nikmah; Maria Yovita R.Pandin
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.v3i2.1991

Abstract

The potential of marine resources in the fisheries sector has become a general illustration in developing the blue economy to encourage economic growth in Indonesia. The aim of the research is to determine the potential for a blue economy through fisheries sector businesses in fish farms that cultivate seaweed and milkfish. This research was carried out in Tambak Mulia Samudra, Sidoarjo Regency, East Java. This research uses primary and secondary data which is analyzed using a descriptive-qualitative approach. The research results show that there is waste processing and two environmentally friendly pond cultivation management systems in the marine ecosystem. The implementation of seaweed cultivation has also regulated the water area based on the carrying capacity of the water, so that it can produce optimal seaweed production, display cultivation components by protecting the water area and increasing economic welfare by opening employment opportunities for coastal communities.
Pengaruh Kinerja Keuangan Terhadap Harga Saham: Studi Pada Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia 2021 – 2023 Nur Billa Rahmawati; Agus Wahyudi
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.v3i2.1992

Abstract

This research aims to analyze the influence of financial performance on stock prices. Economic performance is measured using liquidity, solvency, and profitability ratios. Current Ratio (CR) is used to measure liquidity ratios, Debt to Equity Ratio (DER) is used to measure solvency ratios, and Return on Equity (ROE) is used to measure profitability ratios. The research sample used consumer goods sector companies listed on the Indonesian Stock Exchange (BEI) for the 2021-2023 period, with the regression model used is multiple linear regression. The research results show that partially, the Current Ratio (CR) does not have a significant effect on stock prices. Meanwhile, Debt to Equity Ratio (DER) and Return on Equity (ROE) significantly influence stock prices. The ratios presented in financial reports provide sufficient information that investors need in making decisions. With relevant information from the financial reports presented by the company, investors can avoid mispricing which often occurs in share prices in the capital market.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Struktur Kepemilikan, Manajemen Laba, Dan Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Tercatat Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dela Wahyu Putri Awanda; Hwihanus Hwihanus
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.v3i2.1993

Abstract

This research aims to analyze the influence of macro fundamentals and micro fundamentals on company financial performance, by considering ownership structure, earnings management, and company characteristics as intervening variables. This study focuses on companies listed on the IDX during a certain period. This research uses a quantitative methodology with a path analysis approach to test the correlation between variables. The data analyzed is secondary data taken from the annual reports of companies listed on the IDX. The research results show that macro and micro fundamental factors have a significant influence on the company's financial performance. Ownership structure and company characteristics are proven to act as intervening variables that strengthen the relationship between fundamental factors and financial performance. On the other hand, earnings management was found to have a negative moderating effect on this relationship. These findings provide valuable insight for investors and company management in making investment decisions and company management strategies. This research also provides theoretical contributions in understanding the dynamics of interactions between fundamental factors, ownership structure, earnings management, and company characteristics on financial performance.
Strategi Manajemen Sistem Informasi Dalam Administrasi Kesiswaan Di SDN 03 Cot Girek Ria Resti Sinaga; Rayyan Firdaus
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.v3i2.1994

Abstract

, In the era of globalization, Information technology advancements have a big impact on a lot of different parts of life, including education. The integration of technology in learning systems and processes is crucial, especially in the context of educational institutions. The purpose of this study is to define and evaluate management information systems (SIM) strategies in student administration services at SDN 03 Cot Girek. This study employs a case study methodology, qualitative data collection methods, and data analysis strategies supported by Atlas.ti 8 software. The results of the research show that SDN 03 Cot Girek has succeeded in integrating information technology in administrative services to students. This is done by utilizing technology and internet networks and actively involving teachers. Implementation of this strategy produces quality educational services.It is expected that this research will be beneficial to SDN 03 Cot Girek and the surrounding community. By developing an effective and efficient management information system, SDN 03 Cot Girek can raise and enhance the standard of education public satisfaction with information about SDN 03 Cot Girek. This study can be used as a template for other academic establishments in developing effective and efficient management information systems.
Peran Akuntansi Sektor Publik dalam Perencanaan Anggaran pada Kinerja Keuangan Daerah Kota Depok Tahun 2022 Inayah Putri Kurniati; Sonny Fransisco Siboro; May Angeli; M. Adnan Vero W.
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.v3i2.1995

Abstract

This research aims to determine the role of public sector accounting in regional financial performance budget planning in Depok City. The research used qualitative methods, the results obtained in this research were that the regional financial performance of Depok City experienced an increase in the realization of regional income in 2022.

Page 41 of 47 | Total Record : 470

 39   40   41   42   43 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2022): Juni : Akuntansi: Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi, More Issue