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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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Pengaruh Laba Akuntansi terhadap Return Saham: (Studi Empiris pada Emiten Sub Sektor Food and Beverage) Amelia Destiyana; Sumarno Manrejo; Bambang Prayogo
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1254

Abstract

This study aims to determine whether there is an effect of accounting profit on stock returns of food and beverage issuers listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection in this study used purposive sampling with the specified criteria, obtained 14 companies for 5 periods so that the total sample used was 67 data. The data analysis used in this study is quantitative, using the SPSS version 25 tool. The results of this study are that partially accounting profit positive affect stock return.
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja, dan Penghargaan terhadap Kinerja Karyawan: (Studi pada Karyawan Lulu Hypermarket Departement Store Cabang BSD Tangerang) Yohana Tindaon; Hari Subagio
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1260

Abstract

This study aims to examine the Influence of Leadership Style, Work Environment, and Rewards on Employee Performance at Lulu Hypermarket Department Store BSD Tangerang Branch. The method used is multiple linear regression analysis method using SPSS software version 22. And the technique used is Non Probability Sampling with saturated sampling type. The results of this study indicate the regression value is Y = 34.997 + 0.401 X1 -0.409 X2 +0.082 X3 + ε That Leadership Style (X1) has a significant effect on Employee Performance, This shows the importance of the role of a leader/manager in improving employee performance to achieve organizational goals. Work Environment (X2) has a negative and significant effect on Employee Performance, This shows that an unsupportive Work Environment can reduce Employee Performance. While Rewards (X3) have no effect and are not significant on Employee Performance (Y), Recognition or giving gifts is still very important to improve Employee Performance. The contribution of the three independent variables R2 is 33.3% to Employee Performance (Y) and the remaining 66.7% is influenced by other factors.
Pengaruh Pengetahuan dan Motivasi Mahasiswa Akuntansi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Kasus Mahasiswa di Sekolah Tinggi Bisnis dan Manajemen Dua Sudara Bitung dan Sekolah Tinggi Ilmu Ekonomi Petra Bitung) Mecky Wurangian; Ninda Rahmawati Arifin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1263

Abstract

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.
Pengaruh Jumlah Wisatawan, Jumlah Objek Wisata terhadap Pendapatan Asli Daerah Kabupaten Lombok Utara Fathur Rahman; Wahidin Wahidin; Muhammad Dzul Fadlli
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1267

Abstract

This study aims to analyze the “influence of the number of tourists, the number of tourist objects on the original revenue of North Lombok Regency in 2014-2023”. The type of research used in this study is quantitative research with an associative approach. The type of data used in this study is time series data. The data is processed using the Eviews version 10 application using the Multiple Linear Regression analysis method. The results of this study indicate that partially the independent variable Number of Tourists (X1) has a significant effect on the dependent variable, namely Regional Original Income (Y). While the variable number of tourist objects (X2) has no significant effect on local revenue (Y). The test results simultaneously Test (F) obtained that the independent variable (Number of Tourists and Number of Tourist Objects) has no significant effect on the dependent variable, namely Regional Original Income (Y) of North Lombok Regency.
Pengaruh Motivasi Kerja, Beban Kerja dan Disiplin Kerja Terhadap Kinerja Perawat Ruang Rawat Inap di RSUD Kabupaten Karanganyar Rochmat Abdul Rosim; Riska Fii Ahsani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1273

Abstract

The purpose of this study was to analyze the significance of the influence of work motivation, workload and work discipline on the performance of inpatient room nurses at Karanganyar Regency Hospital. This research is a quantitative study at Karanganyar Regency Hospital with a population of 239 inpatient room nurses. The sample was 71 people with proportional cluster random sampling technique. Data collection techniques using questionnaires and observation. Data analysis techniques using multiple linear regression analysis, t test, F test, and coefficient of determination (R2) test. The t test results show that work motivation, workload, work discipline have a significant partial effect on the performance of inpatient room nurses at Karanganyar Regency Hospital. The results of the F test obtained the right model in predicting the effect of work motivation (X1), workload (X2) and work discipline (X3) on nurse performance (Y) in the hospital room of Karanganyar Regency Hospital.  Based on the results of the study, it is hoped that the Director will provide opportunities for nurses to participate in education and training and provide rewards proportional to workload, namely medical services according to the number of patients served.
Analisis Pengaruh Investasi, TPT dan UMR terhadap Kemiskinan di Provinsi Sumatera Barat Tahun 2010-2024 Rinaldi Rinaldi; Joko Suharianto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1282

Abstract

Poverty has become a quite burdensome economic challenge for developing countries. In addition, poverty is also closely linked to inequality. In Indonesia, poverty is one of the economic challenges that is difficult to face to date. This study examines the effect of Investment, TPT and UMR on poverty in West Sumatra in 2010-2024. The data used are secondary time series data obtained through the BPS website. The analysis method used is the multiple regression analysis method using the E-views tool. The results of the study show that Investment has a significant negative effect on poverty, the Open Unemployment Rate has a positive effect, but is not significant on poverty, and UMR has a significant negative effect on poverty. Simultaneously, these three variables have a significant effect on poverty.
Analyzing Cost Accounting Methods In Light of Technological Development and Their Impact on Managerial Decision-Making Maytham Abbas Khudhair Al-Salmawi; Hasanain Salim Rasheed; Hussein Falah Hasan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1288

Abstract

The objective of this study is to highlight the role of information technology in improving decision-making at the General Company for Electrical Industries in Baghdad. To achieve the study’s objectives, a questionnaire consisting of 30 items was prepared and distributed to department heads and specialized employees. The data was analyzed using the SPSS. This study concluded that analyzing cost accounting methods considering technological development is one of the most important approaches for providing the necessary information to solve problems. Additionally, information technology facilitates communication, coordination, and the exchange of information between various departments and the external environment, while also providing accurate, appropriate, and sufficient information at the right time, thereby contributing to an improved decision-making process.
Analisis Pengaruh Kompleksitas Akuntansi Terhadap Keterlambatan Penyampaian Laporan Keuangan Interim Syafa Alana Diningtias; Liza Alvia
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1339

Abstract

This study aims to provide empirical evidence regarding the effect of accounting complexity on delay in submitting interim financial report in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Accounting complexity in this study is measured by the number of business segments, the number of subsidiaries and acquisitions. The population used in this study were companies that received sanctions in the form of the first warning letter in the first quarter of 2024. Approach used is a quantitative approach with logistic regression analysis as a data analysis method because this method is suitable for research that has a dependent variable with dummy variables. Determination of the research sample using purposive sampling which resulted in a sample of 153 companies. This study provides evidence that the number of business segments and acquisitions has No. influence on the delay in submitting interimfinancial reports. While the number of subsidiaries has a significant positive effect on the delay in submitting interim finansial reports.
Menelisik 'Greenwashing’ di Balik Gembar-Gembor ESG: Studi Kasus Persepsi dan Pengalaman Investor Ritel terhadap Implementasi Praktik ESG Perusahaan di Indonesia Pasca Regulasi Terbaru Yehezkiel Benaya Nanlohi; Marcell Willard Susanto; Dicky Satria Ananta Haqq; Indrian Arsya Nandito; Titiek Rachmawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1344

Abstract

The purpose of this research is to analyze Indonesian retail investors' perceptions of ESG implementation post the latest regulations, their experiences in detecting greenwashing, and the factors influencing these aspects. The research employed a qualitative approach using online data such as sustainability reports, news, surveys, and forums. The results indicate that retail investors' understanding of ESG varies, with a relatively low level of trust in corporate claims due to concerns about greenwashing. They rely on diverse information sources and use subjective ESG assessment criteria. Investors' experiences in identifying potential greenwashing are marked by the discovery of inconsistent information and suspicion towards specific indicators; however, actions taken vary and are often hindered by limitations. These perceptions and experiences are influenced by investor characteristics, the quality of information sources, regulatory effectiveness, corporate communication practices, and social and media influence. This research concludes the necessity for enhanced ESG literacy, reporting standardization, stricter oversight, and transparent communication to build trust and promote sustainable investment in Indonesia.
Peran Corporate Governance dan CSR dalam Mengendalikan Agresivitas Pajak Dimoderasi Financial Distress Andri Satria; Ninuk Dewi Kesumaningrum
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1345

Abstract

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.

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