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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 283 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN: STUDI PADA INDEKS LQ45 Ervina Gunawan; Karina Harjanto
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2265

Abstract

The objective of this research was to examine the effect of liquidity, good corporate governance, firm size, and leverage towards company performance. The object in this research was companies listed in LQ45 index for period 2016 until 2018. The sample was selected by using purposive sampling method and data used in this study is a secondary data. In total, there were 14 companies that fulfill the requirements set by the researcher. This research was analyzed by using multiple regression method. The result of this research were that liquidity and firm size had no positive effect on company performance, leverage had negative but not significant effect on company performance, and GCG had positive and significant effect on company performance. Keywords: Company’s Performance, Firm Size, Good Corporate Governance, Leverage, Liquidity.
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Qomariyah; Yuni Rimawati; Achdiar Redy Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2291

Abstract

The aim of this research is to know factors that effect to dividend policy. The population of thisresearch is manufacture companies which listed in Bursa Efek Indonesia for period 2011 – 2015.Sampling technique used is purposive sampling. The total population in this study as many as 141companies and obtained sample as many as 22 companies with 110 observations. Analysis methodused in this research is partial least square (PLS). The results showed profitability have positif effectto dividend policy, while leverage, liquidity, firm size and investment opportunity set has no effect todividend policy. Keywords: Dividend Policy, Profitability, Leverage, Liquidity, Firm Size and Investment Opportunity Set.
TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN Rafrini Amyulianthy; Nurul Yunita; Yetty Murni
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2293

Abstract

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Yosua; Hanna
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2294

Abstract

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value. Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
MODEL APLIKASI PENGUKURAN KINERJA PERGURUAN TINGGI SWASTA DENGAN MENGGUNAKAN PERFORMANCE PRISM (STUDI KASUS PADA 2 PERGURUAN TINGGI) Melinda Haryanto; Rousilita Suhendah; Stevanus Adree Cipto Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2295

Abstract

In the face of increasingly fierce competition, Higher Education is required to improve itself in order to improve the quality and competence of the output therefore it can compete in the labor market. To realize this purpose, each University should need to assess their own performance so that they can see what needs to be improved and enhanced. This research aims to design a performance measurement University using Performance prism model. Private Universities are taken as sample are University with A accreditation and B accreditation. Data Analysis Methods using the identification of Key Performance Indicator (KPI), Hierarchy Analytical Process (AHP) and assessment of performance with Scoring System (Omax). Results of university’s design performance measurement using Performance prism are 39 elements of performance indicators or KPIs that consists strategies, processes and capabilities criteria which each of the 13 units consisting of: 3 KPI stakeholder students, 3 KPI stakeholder lecturers, 3 KPI stakeholder foundations, 2 KPI stakeholder supplier (book publishers) and 2 KPI stakeholder alumni. From the calculation of performance measurement using Objective Matrix obtained value of the company’s performance for university with A accreditation is 7.57 and university with B accreditation is 7.45. Keywords: Performance Prism Model ; Key Performance Indicator (KPI), Analytical Hierarchy Process (AHP) and Scoring System (OMAX)
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F. Santoso
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2296

Abstract

The purpose of research is to know the factors that influencing the dividend policy. The factors cover Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI) and Company Size (SZ).The data used is secondary data in the annual financial statements Manufacturing Company. Sampling in this study using purposive sampling method. With this method, acquired 135 companies that serve as the research sample. Data analysis method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Testing Hypotheses. The results showed that Managerial Ownership,Institutional Ownership, Profitability does not have a significant effect on deviden policy and Company Size has a significant influence on deviden policy. Keywords: Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI), Company Size (SZ) and Dividend Payout Ratio (DPR).
KAIZEN COSTING UNTUK MENINGKATKAN KEPUASAN PELANGGAN PADA UMKM (STUDI KASUS: KEDAI KOPI UNCLEBREW JAKARTA) Antika Rizki Utami Permadi; Lely Dahlia
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2329

Abstract

The purpose of this study was to analyze the application of kaizen costing at Unclebrew Coffee Shops to customer satisfaction. The population of this research is the buyers of Unclebrew Coffee Shop Jakarta. The sampling technique used convenience sampling. The result of this study prove that partially the variables Seiri, Seiton, Seiketsu and Shitshuke influence in customer satisfaction, while Seiso no effect on influence customer satisfaction, but simultaneously all the variables Seiri, Seiton, Seiso, Seiketsu and Shitshuke have an effect on customer satisfaction. Keywords: Customer Satisfaction, Kaizen Costing, UMKM
SEBUAH META ANALISIS TENTANG PENGARUH SOFTWARE AKUNTANSI TERHADAP PERUSAHAAN Nanda Vito; Agus Munandar
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2362

Abstract

The purpose of this analysis is to gain empirical data concerning the effect of what an Accounting Software has on the firms and users. The data that is used on this study consists of 7 research papers. In theory, digital software are meant to be a practical, easy to use, and efficient tool that can be used by a User. This Research will be done in the style of a meta-analysis. There are many benefits with using this method, such as already having existing research to be the main data set. With that fact in mind, we can use numerous papers as reliable sources to base this meta-analysis on. This analysis will contain numerous research papers concerning the effects of what an Accounting Software has on a firm. The results of this analysis show that Accounting Software have a positive impact on the efficiency and practicality of the accounting process, This is due to the basic purpose on why an accounting software was made in the first place, to help and simplify work for users. Keywords: Accounting Software, Accounting Programs, Accounting
ANALISIS PERBANDINGAN APBD DALAM PERSPEKTIF OPTIMALISASI REALISASI ANGGARAN DAN PERHITUNGAN ANGGARAN SISA LEBIH (SiLPA) KEUANGAN PEMERINTAH KOTA PEKALONGAN TAHUN PEMBIAYAAN 2017-2020 Maria Evana; Agus Munandar
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2370

Abstract

This research activity is for a comparative analysis of the budget in the perspective of optimizing budget realization and calculating the remaining budget (SiLPA) of the Pekalongan city government’s finances for the 2017-2020 fiscal year. Using five ratio analysis to calculate it, namely the degree of decentralization, independence ratio, effectiveness ratio, efficiency ratio and growth ratio. This study concludes that the average degree of decentralization in 2017-2020 is 15.45%, the results of regional financial independence have a consultative relationship, regional financial capacity is still low on development in paying regional taxes and levies, the results of the effectiveness and effective efficiency ratios, the ratio average PAD growth of 2.29%, total revenue of 3.37% and spending growth of 2.85%, there was a decrease in the number of SiLPA from 2017-2019 but there was an increase again in 2020 by 2%. Keyword: Effectiveness, Efficiency, Rationality, SiLPA
PENGARUH UKURAN PERUSAHAAN, ROA DAN LEVERAGE PADA TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA 2017-2020 (SUBSEKTOR CONSUMER GOODS) Krisnawati Tarigan; Andrew Liejaya Octavianus
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2426

Abstract

The study aims to test whether Company Size, Return on Asset, and Leverage affect Effective Tax Rates. The data used is secondary data or derived from the financial statements of manufacturing companies registered with the IDX for the period 2017-2020. Retrieval techniques use purposive sampling techniques. The number of samples processed is 32 companies with overall observation data reaching 128 samples. The data was analyzed using multiple linear regression analysis and processed using the SPSS version 24 program. The results showed that the Size of the Company had a positive but insignificant effect on the effective tax rate, the return on asset negatively and significantly on the effective tax rate, and the leverage had a significant positive effect on the effective tax rate. Keywords: Company Size, Return on Asset, Leverage, Effective Tax Rate.

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