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Nur Sandi Marsuni
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2021): Juli 2021" : 5 Documents clear
Stock Liquidity Analysis Before And After The Announcement Of Split Reverse Stock On Indonesia Stock Exchange Companies 2017-2020 Hamdana
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is a type of quantitative research with the aim of knowing whether there is a significant difference in stock liquidity before and after the announcement of the reverse stock split on the Indonesia Stock Exchange company in 2017-2020. The sample data obtained in this study are companies listed on the Indonesia Stock Exchange that carried out a stock split in 2017-2020. The sample obtained from 2017-2020 which experienced a stock split was 38 companies. The data collection technique used secondary data which was analyzed by using the Paired Sample t-Test. The results showed that there was no significant difference before and after the announcement of the stock split, by calculating the statistical test through the SPSS application. Based on the data obtained from the data difference test, the data is normally distributed and for the paired sample t-Test test which shows there is no significant difference before and after the stock split.
Analysis Of Accounting Treatment Of Rahn (Pay Gold) Financing Practices Based On PSAK 107 (Ijarah) Moh. Sari Sam
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The aims of this study to determine the suitability of the accounting practice of rahn financing (gold pawning) with PSAK 107 (Ijarah) and the rules of gold pawning practice based on DSN Fatwa No.26/DSN-MUI/IIl/2002 on the Batangkaluku sharia pawnshop. This type of this research is a qualitative descriptive study by taking a case study at PT. Batangkaluku Sharia Pawnshop. Sources of data used are primary data and secondary data, with data collection by library research and field research, namely observation, interviews, documentation, and Internet searching. The main instruments in this study used interview lists, notebooks, voice recorders, cameras and stationery. The analytical techniques applied are data collection, data reduction, data presentation, and drawing conclusions. The results of this study that the accounting practice at is not yet fully compliant with PSAK 107 which includes recognition and measurement, presentation and disclosure because the pawnshop does not charge for repairs to the object of ijarah. PT. Pegadaian Syariah Batangkaluku is sharia pawnshop only inputs transaction data and automatically goes online to the regional VI Makassar head office server. However, in practice the sharia gold pawn is in accordance with the Sharia Council Fatwa No.25/DSN-MUI/III/2002 concerning rahn, namely gold rahn may be used based on the ar-rahn principle, the costs of storing goods ( marhun) are borne by the pawner (rahin), and the cost of storing goods (marhun) is carried out based on the ijarah agreement.
The Effect Of Budget On Financial Performance Accountability (Study On Bkad Enrekang Regency) Rahmawati
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

This research will be conducted in Enrekang and located at the Regional Finance and Assets Agency (BKAD) office of Enrekang Regency, which aims to determine the effect of budget on performance accountability (study on BKAD of Enrekang Regency). Then this study uses descriptive analysis research methods and quantitative approaches, then the author uses several data collection techniques, namely Field Studies, Literature Studies and Data Analysis Techniques used in this study are: Data Quality Test, Classical Assumption Test, Simple Linear Regression Analysis, Hypothesis Testing (Partial Test (t Test)) and Coefficient of Determination Test (R2). The results of research and discussion on the effect of budgeting on performance accountability (Study on BKAD of Enrekang Regency), the authors can draw the following conclusions: Based on the results of the study, the value of t-count = 3,018. Where the results of the t distribution table obtained a t-table value of 1.688. So it can be concluded that t-count > t-table ( 3.018 > 1.688 ) in other words the budget has a significant effect on performance accountability.
The Influence of Audit Quality and Fiscal Loss Compensation on Tax Avoidance Believer
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is a quantitative study with the aim to determine the effect of audit quality and fiscal loss compensation on tax avoidance. This sample was taken from real estate and property companies listed on the IDX. The type of data used in this study is quantitative data obtained from financial statements contained in the official website of the Indonesia Stock Exchange. Data collection is carried out using documentation techniques, including collection techniques by recording and copying financial statements. In this study, the data sources used in data collection include secondary data. The results of the study show that data using statistical calculations through the application of Econometric Views (Eviews) version 12 regarding the effect of audit quality and loss compensation on tax avoidance which has been discussed in the previous chapter, the authors draw an important conclusion that audit quality affects tax avoidance while tax loss compensation does not affect tax evasion, tax evasion compensation. So the company must pay attention to the audit quality variables in examining a company's tax avoidance, fiscal loss compensation is the obligation of a company to pay taxes.
Analysis of Implementation of PSAK Number 109 Accounting at The National Amil Zakat Board Makassar City Zakariah
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the suitability of recognition, measurement, presentation and disclosure of PSAK No. 109 at the Makassar City National Amil Zakat Board. This type of research is descriptive qualitative, the type of data used is primary data in the form of data obtained directly from first party sources. This study used a comparative descriptive data analysis technique by comparing the accounting standard statement No. 109 with the financial statements at BAZNAS Makassar City. The results of the analysis show that in the process of recognition, measurement, and presentation, Makassar City BAZNAS is in accordance with PSAK No. 109. However, there are a few things that are not in accordance with the disclosure in PSAK No. and a ZIS receiver.

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