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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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Dampak Eksternalitas PT. Sipef Bukit Maraja terhadap Kondisi Sosial Ekonomi Masyarakat di Desa Bukit Maraja Kabupaten Simalungun Salman Salman; Nurlaila Hanum; Puja Silvia
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2260

Abstract

This research aims to see and analyze the impact of PT Sipef Bukit Maraja’s externalities on the socio-economic conditions of the Bukit Maraja village community. The research uses primary data obtained from distributing questionnaires. Data collection used random sampling technique with a total of 94 respondents. The model used in this research is a quantitative descriptive statistical analysis method with results measurement using the SPSS program and Likert scale measurements. The research results show that the impact on social aspects has a score of 56.6% in the neutral category, which means that PT Sipef has no impact on the social aspects of society. Furthermore, in the economic aspect, a score of 79% was obtained, which means that it agrees that the existence of PT Sipef has a positive impact on the economic aspect of society. The research results show that calculations from both aspects, namely social and economic, were obtained the total frequency index score was 67.65% with the agree category which concluded that the existence of PT Sipef Bukit Maraja had a positive impact on the socio-economics of the Bukit Maraja village community.
Analisis Faktor – Faktor yang Mempengaruhi Ketahanan Pangan di Kota Langsa Safuridar Safuridar; Nurlaila Hanum; Anggi Pratiwi
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2352

Abstract

This research aims to determine the influence of Income, Poor Population, Education, and Life Expectancy on Food Security in Langsa City, both partially and simultaneously in 2013-2022. This type of research is quantitative with the research location in Langsa City. This research uses time series secondary data obtained from the Langsa City Central Statistics Agency (BPS). This research uses data processing techniques using multiple linear regression analysis methods through the Eviews 10 program. The results of this research explain that partially the Poor Population has a positive and insignificant effect on Food Security and Life Expectancy has a negative and significant effect on food security in Langsa City. Education has a positive and significant effect on Food Security and Income has a negative and significant effect on Food Security in Langsa City. Meanwhile, simultaneously Income, Poor Population, Education, and Life Expectancy at Birth have a significant effect on Food Security in Langsa City.
Penerapan Sak EMKM dan Analisis Kinerja Keuangan : Studi Kasus pada UMKM Busana Rose Alif Damayanti; Annisa Maulidina; Friska Valentina Moniaga; Siti Rahma Munawaroh; Fitrina Kurniati
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2358

Abstract

This research was conducted at one of the Micro, Small and Medium Enterprises (MSMEs) in Bekasi, namely the Busana Rose which provides various types of clothing. The aim of this research is to analyze the application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to MSMEs, assist with financial recording in accordance with SAK EMKM for the period January to September 2024, and analyze financial reports. conditions and formulate strategic recommendations to increase the effectiveness of implementing SAK EMKM. The method used in this research is a qualitative descriptive method. Data collection was carried out through observation, documentation and interviews. For data analysis, financial ratio analysis is used which includes calculating liquidity, solvency and profitability ratios. The research results show that based on the analysis of liquidity, solvency and profitability ratios, Busana Rose MSMEs show good financial performance, with ratio values above the industry average. However, Return On Asset (ROA) analysis shows less than satisfactory results, with an ROA value of 1.8%, lower than the industry average of 2%. Therefore, it is recommended to the pemiliks of Rose Busana MSMEs to improve asset management, especially receivables, regularly check trade inventory to control the number of goods that have not been sold for a long time, and utilize online promotional media to maximize the profits obtained.
Evaluasi Perhitungan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 pada CV XYZ Vincensia Rena Dirapuspita; Dwi Suhartini
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2359

Abstract

Article 23 mandates a tax on capital gains, service awards, prizes, and other forms of income (excluding those already deducted under Article 21). Both the payer and recipient are obligated to withhold and remit this tax to the relevant authorities. This study aims to evaluate CV XYZ's compliance with the Income Tax Law in terms of calculating, depositing, and reporting Article 23 income tax. Employing a descriptive qualitative methodology, our findings indicate that CV XYZ adheres to Income Tax Law No. 36 of 2008. Taxpayers are often required to submit a tax return (SPT) for the Income Tax Period, detailing all transactions, tax calculations, and payments. Adherence to these reporting standards promotes legal compliance, consistent revenue, and effective public fund management. Accurate understanding and implementation of Article 23 are crucial for fostering public trust in the tax system. This enhances system efficiency, enabling the government to optimize tax management while taxpayers contribute to sustainable and inclusive economic growth in Indonesia.
Analisis Harga Pokok Produksi engan Pendekatan Full Costing untuk Penentuan Harga Jual pada Pabrik Tahu Pink Jaya Hasmadana G.F. Kedah; Pius Bumi Kellen; Siprianus G. Tefa
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2362

Abstract

This study aims to determine the cost of production calculated using the Full Costing method to determine the selling price. The approach in this study is a quantitative descriptive approach. This type of research is a case study research. The object of research is the Pink Jaya Tofu Factory located in Kupang City. Data collection methods in this study are observation, interviews and documentation. The data analysis technique used is quantitative descriptive with the Full costing approach. The calculation results show that the calculation of the cost of production using the Full costing approach gets higher results compared to the company's method. The difference in the cost of production is caused because the cost of production calculated by the company has not included all cost elements incurred in producing tofu such as factory overhead costs, depreciation costs and non-production costs while the Full Costing approach has charged all production costs, both fixed and variable, to the product, in addition to production costs, the Full costing method also charges non-production costs. As a result, there is a difference in the cost of production produced, from the difference in the cost of production the selling price produced is also different.
Pengaruh Ketepatan Waktu Pelaporan Laporan Keuangan, Opini Audit, Pergantian Kantor Akuntan Publik dan Perubahan Reputasi Kantor Akuntan Publik terhadap Reaksi Pasar : pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2018-2022 Angelita Maryumi Lun; Yohanes Demu; Siprianus G. Tefa
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2363

Abstract

This study aims to analyze the effect of timeliness, financial statement reporting, audit opinion, public accounting firm changes and changes in public accounting firm reputation on market reactions in manufacturing companies on the Indonesia Stock Exchange in 2018-2022. This research is a causal research with a quantitative approach and uses secondary data. The data analysis used is Descriptive Statistics, logistic regression analysis and hypothesis testing using IBM SPSS 25 tools. The results showed that the audit opinion variable and changes in the reputation of the Public Accounting Firm (KAP) had a significant effect on abnormal returns, while the timeliness of financial reporting and changes in KAP had no effect. The independent variables in the model are able to explain 25.4% of the variability of abnormal returns, with a model accuracy rate of 71.3%. This shows that information related to the timeliness of financial reporting, audit opinion, change of KAP, and change in KAP reputation is considered an important signal and has a big impact and is a common thing that affects investor decisions and affects stock prices.
Implementasi Akuntansi Pertanggungjawaban Sosial dan Lingkungan dalam Meningkatkan Keberlanjutan Perusahaan Siti Nurkhasanah; Ersi Sisdianto
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2364

Abstract

In the era of globalization, companies are required to not only focus on financial profits, but also to contribute to social welfare and environmental preservation. The application of social and environmental responsibility accounting is important in measuring, reporting and managing the impacts caused by company activities. Even though there are obstacles, such as a lack of management understanding and high implementation costs, companies that successfully implement this accounting can improve their image, customer loyalty and long-term financial performance. Integration with measurable and transparent Corporate Social Responsibility (CSR) programs further strengthens the company's contribution to sustainability. The use of global standards such as the Global Reporting Initiative (GRI) can facilitate more effective reporting, enabling companies to face sustainability challenges more adaptively, responsibly and competitively. The application of social and environmental accounting not only fulfills regulatory obligations, but is also part of a business strategy that supports company sustainability at local and global levels.
Penerapan Akuntansi Lingkungan Sebagai Bentuk Pertanggungjawaban Perusahaan Terhadap Lingkungan Dyah Ayu Kumala Sari; Ersi Sisdianto
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2371

Abstract

Today business sustainability does not only depend on financial profits; it also depends on how the company helps society and the environment. The Quadrangle Bottom Line (QBL) paradigm, which considers economic, social, environmental and spiritual aspects, encourages companies to incorporate environmental accounting into their business strategies. This paradigm encourages companies to integrate environmental accounting into their business strategies. Environmental accounting increases transparency and accountability for stakeholders and helps companies measure, manage and report environmental impacts. Environmental accounting has been proven to increase business accountability and operational efficiency, such as the use of environmentally friendly technology and waste management. However, limited human resources and lack of standards are obstacles to its implementation. Therefore, stricter regulations are needed to encourage environmental accounting. This should include comprehensive reporting rules and bonuses for businesses. To balance business growth with environmental preservation, environmental accounting is a strategic step.
Library Research : Dewan Wanita dan CSR Menekan Earnings Management Kadek Rahma Sari; Kartika Safira
Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2374

Abstract

This study aims to gather insights related to the relationship between gender diversity and CSR on earnings management actions in companies. The method used to obtain research results is library research, using credible and indexed sources on Scopus and Sinta. The results of this study indicate that first, gender diversity as measured by the presence of women on the composition of the board of directors can create conditions for management that are more ethical, intolerant and suppress opportunistic actions that encourage management to carry out earnings management. Second, CSR is an ethical act to blame the company in a transparent manner for stakeholders and is a form of corporate reputation for stakeholders thereby suppressing earnings management actions in the company.
Perolehan, Penyusutan, dan Penyajian Aset Tetap Berwujud dalam Laporan Keuangan pada PT Buana Internusa Logistik Vetty Stevany
Akuntansi Vol. 1 No. 2 (2022): Juni : Akuntansi: Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v1i2.2390

Abstract

This study aims to analyze the acquisition, depreciation, and presentation of tangible fixed assets in the financial statements of PT Buana Internusa Logistik. The acquisition of fixed assets, including purchases, grants, and asset construction, as well as the company's depreciation practices, forms a critical part of financial reporting that impacts asset values and company profits. The research method employed is a descriptive approach with qualitative analysis, based on data collected through documentation studies of the company's financial statements. The findings indicate that PT Buana Internusa Logistik has managed the acquisition and depreciation of fixed assets in compliance with applicable accounting standards, although certain challenges in asset classification were identified, potentially affecting the accuracy of financial statement presentation. The implications of this study underscore the importance of a solid understanding of tangible fixed asset management to enhance the transparency and accuracy of corporate financial reporting, as well as ensuring that depreciation processes are carried out consistently in accordance with prevailing regulations.

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