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Accounting Journal of Ibrahimy (AJI)
Published by Universitas Ibrahimy
ISSN : 30266661     EISSN : 30266653     DOI : https://doi.org/10.35316/aji
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounting Journal of Ibrahimy (AJI) merupakan Jurnal Akuntansi, Audit, Finansial dan Bisnis yang diterbitkan oleh Program Studi Akuntansi Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo, terbit dua kali setiap tahun, yaitu April dan Oktober. Tim Redaksi menerima publikasi ilmiah berupa artikel hasil penelitian lapangan, penelitian pengembangan dan kajian kepustakaan di bidang akuntansi dengan konsentrasi akuntansi keuangan, akuntansi manajemen, akuntansi biaya, akuntansi sektor publik, SIA, akuntansi perpajakan, akuntansi syariah, akuntansi perbankan, audit, akuntansi keperilakuan, akuntansi lingkungan dan sosial, serta bidang finansial dan bisnis. Tim Redaksi mengundang para akademisi, dosen, peneliti dan praktisi untuk berpartisipasi mengirimkan karya terbaik. e-ISSN : 3026-6653 (Online) p-ISSN : 3026-6661 (Cetak)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 2 No 1 (2024): April" : 7 Documents clear
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON MSMes IN INDONESIA AND USA Asfufi Nanang; Wike Pratiwi
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4729

Abstract

ABSTRAK Good corporate governance (GCG) is a key strategy to ensure the openness, accountability, and efficiency of micro, small, and medium-sized enterprises (MSMEs) in the USA and Indonesia. This study's objective is to ascertain the extent to which research is pertinent to the implementation of GCG in MSMEs. The study employs a descriptive qualitative method for this purpose. The research uses a library research methodology. The results of the study have shown that there are several key indicators that can be used to evaluate and improve GCG practices in these companies. The USA has placed a strong emphasis on competence-oriented governance and design, with Functional background and IT proficiency are necessary in the boardroom to comprehend how IT affects business operations and strategic goals. The findings also emphasize the significance of independence, justice, and accountability as critical metrics for assessing and enhancing GCG practice in these businesses.
MOTIVATIONAL BONUSES TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA Nurul Hasanah M Zach; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ajeng Tita Nawangsari; Selvia Eka Aristantia
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4739

Abstract

This study aims to examine the influence of leverage, motivational bonuses, and company size on earnings management. The research focuses on banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in data from 16 companies with 80 observations over a 5-year period. The data analysis method used in this research is multiple linear regression with EViews 10. The results of the data analysis indicate that leverage, and company size do not have a significant impact on earnings management. However, motivational bonuses show a negative influence on earnings management. Based on these findings, companies continue to implement strict supervision of management to prevent earnings management actions. Providing bonuses has proven to be effective in minimizing earnings management, thereby preserving the credibility of financial reports presented to the public. Recommendations for future researchers include adding other variables, such as profitability and institutional ownership, as additional factors. Additionally, extending the observation period or using subjects other than banking companies could be explored in further studies.
DETERMINASI PENENTUAN HARGA JUAL DENGAN ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING Safrizal Safrizal
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4745

Abstract

High competition in this business means that doll industry players must start improving the quality and creativity of the products they produce, so that they can attract market share. AZR Collection Convection is a business that operates in the field of making dolls of various characters. The aim of the research is to compare the calculation of the costs of production carried out by the company and the full costing method so that the right selling price can be found to produce maximum profit for doll production. Quantitative descriptive is the research method used. The results of this research show that the cost of production using the full costing method results in higher production costs compared to the company method used by the company. These findings reveal that the methods used by the company do not fully accommodate all costs incurred, so there are differences in the profits generated.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Roudhatul Amalia; Muhammad Riza Hafizi; Arif Mubarok
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4747

Abstract

This study aims to analyze the effect of green accounting and environmental performance on the profitability of mining companies listed on the Indonesia Stock Exchange. The population of this study comes from mining companies listed on the Indonesia Stock Exchange. Through the publication of the Indonesia Stock Exchange. Secondary data is taken in annual time series from 2018-2022. At least, the data that can be analyzed further is 55 data. Sample selection is done by purposive sampling method. Data analysis using panel data regression with Eviews 12. The results showed that green accounting has a positive and significant effect on profitability. While environmental performance has no effect on profitability. This study also obtained results showing that green accounting and environmental performance simultaneously have a significant effect on profitability. The R-square value is 56.2%. Therefore, profitability is influenced by green accounting and environmental performance by. While the remaining 43.8% is influenced by other variables outside this study.
ANALISIS PENGARUH LIKUIDITAS SAHAM, EARNING PER SHARE, RETURN SAHAM, HARGA SAHAM, DAN VOLUME PERDAGANGAN SAHAM TERHADAP KEPUTUSAN STOCK SPLIT Nofita Sari; Zaenal Afifi; Diah Ayu Susanti
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4774

Abstract

Stock split is an action carried out by a company by dividing the nominal value of shares into smaller so that the number of outstanding shares becomes more. This study aims to test and analyze the effect of stock liquidity, earnings per share, stock return, stock price, and stock trading volume on stock split decisions in companies listed on the Indonesia Stock Exchange in 2018-2022. The population used in this study is all companies listed on the Indonesia Stock Exchange during 2018-2022. The technique used for sampling in this study is purposive sampling technique, with a total of 85 company samples produced. The research method uses the logistic linear regression analysis method with SPSS software tool version 25. The results of this study show that stock liquidity, earnings per share, stock price, and stock trading volume have no influence on stock split decisions. Meanwhile, stock returns have a positive influence on stock split decisions.
PENGARUH PEMBAYARAN DIGITAL DAN LITERASI KEUANGAN TERHADAP PERSPEKTIF KINERJA KEUANGAN UMKM DI KOTA PANGKALPINANG Indah Indah
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4776

Abstract

Indonesia has witnessed rapid development in the adoption of digital payment technology, particularly the Indonesian Standard Quick Response Code (QRIS), in recent years. The Bank Indonesia representative office for Bangka Belitung notes that the implementation of the Quick Response Code Indonesian Standard (QRIS) in Bangka Belitung continues to expand. Globally, the competitiveness of UMKMs can be seen, among other factors, from the aspect of technology application for finance (fintech) and the use of technology for marketing (digital marketing). The objective of this research is to determine the influence of digital payment usage on the perspective of financial performance, to understand the influence of financial literacy on performance perspective, and to ascertain the joint influence of digital payment usage and financial literacy on financial performance perspective. This research method employs a quantitative approach and an associative research type, which seeks relationships among several variables. The population of this study comprises all UMKM owners operating in Pangkalpinang City who have adopted Digital Payments, and those with varying levels of financial literacy. The sampling technique uses purposive sampling, and the sample size will be calculated using the formula for Unknown Populations. The sample is set at 100 samples. Data collection techniques include questionnaires, literature review, and interviews. Data analysis in this study is conducted using SPSS, including instrument testing, classical assumption testing, and hypothesis testing. The results show that digital payments influence the perspective of financial performance, financial literacy influences financial performance perspective, and digital payments and financial literacy simultaneously influence the financial performance perspective of UMKM in Pangkalpinang City.
ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PENGAKUAN PENDAPATAN BERDASARKAN PSAK 72 PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hafizan Imanuddin; Anggraeni Yunita; Sumiyati
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4788

Abstract

The Financial Accounting Standards Board and the Indonesian Accountants Association issued PSAK 72 concerning Revenue from Contracts with Customers which adopted IFRS 15, as an adjustment to the previous standard which provides principles for recognizing company revenue. This adjustment provides a difference in the recognition of revenue value by having 5 stages of transaction analysis first based on contracts with customers. This difference has an impact on the company's revenue and profit recognition, as well as an influence on the company's financial performance. One of the companies affected is infrastructure companies, because there are several subsectors that are related to income from long-term contracts with customers and allow for combinations and contract modifications. The aim of this research is to test and analyze the differences in current ratio, debt to asset ratio, net profit margin and total asset turnover before the implementation of PSAK 72 (2017-2019) and after the implementation of PSAK 72 (2020-2022). The population in this research is infrastructure companies listed on the Indonesia Stock Exchange, with a research sample of 38 companies based on a purposive sampling technique. The analytical method used is the comparative descriptive method, using the analysis technique of the average difference test of two paired samples. The results of the research show that there are significant differences in the current ratio, net profit margin and total asset turnover, and there are no significant differences in the debt to asset ratio before and after the implementation of PSAK 72. There are consequences of implementing PSAK 72 which have an impact on liquidity and solvency risks. , profitability and effective use of company assets.

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