Akurasi
AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, Financial reporting and adoption of IFRS/IAS by SMEs, financial management, and related issue. All methodologies, such as analytical, empirical, behavioral, surveys, and case studies are welcome. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.
Articles
152 Documents
<![CDATA[ANALISIS PENGARUH PROFITABILTAS DAN UKURAN PERUSAHAAN TERHADAP STOCK RETURN DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Bernadetta Dian Novita]]>;
<![CDATA[Abriandi Abriandi]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.58
<![CDATA[This research aimed to determine the effect of the profitability which is measured using Return On Assets (ROA) and Firm Size measured using total assets to stock return with income smoothing as moderating variable. The object in this research is manufacturing companies listed in Indonesian Stock Exchange period 2012-2016. The research using Indeks Eckel as income smoothing indicator. The technique of sampling using purposive sampling so 70 companies have been selected as sample. The multiple linear regression analysis and moderated regression analysis are used as the data analysis , also used t test (partial) and F test (simultaneously) to Goodness of fit test on SPSS 23. The result of this research shows that partially profitability has positive and significant effect to stock return, while firm size has negative and not significant effect to stock return. Simultaneously, profitability and firm size have significant effect to stock return. Income smoothing can not moderate the relationship of profitability and firm size to stock return.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE ]]>
<![CDATA[Siti Ruhana Dara]]>;
<![CDATA[Mariah Mariah]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.59
<![CDATA[Corrigendum / Erratum / Retraction Retraction to:Dara, S., & Mariah, M. (2019). FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 1(1), 13 - 20.]]>
<![CDATA[PENGARUH E-BANKING DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN DI INDONESIA ]]>
<![CDATA[Wisnu Handoyo Murti]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.60
<![CDATA[This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.]]>
<![CDATA[PENGARUH GAYA HIDUP DAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN TENAGA KERJA MUDA DI JAKARTA ]]>
<![CDATA[Nurul Amalia Putri]]>;
<![CDATA[Diyan Lestari]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.61
<![CDATA[The main purpose of this research is to analyze the impact of lifestyle and financial literacy on financial management. The method of this research is quantitative research. The population of this research are young workers in Jakarta with accidental sampling tehniques using 30 samples as a pre test and 135 samples as a main test. The analysis techniques use multiple regression, t test and F test. The result of t test showed that lifestyle and financial literacy partially affected on financial management. And the result of F test showed that lifestyle and financial literacy simultaneous affected on financial management.]]>
<![CDATA[WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>;
<![CDATA[Arum Puspita Wardhani]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.64
<![CDATA[Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN ]]>
<![CDATA[Welas Welas]]>;
<![CDATA[Sudiyatno Yudi Nugroho]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.65
<![CDATA[The purpose of this research is to study the influence of cash position, Total Assets Turnover (TATO), Return On Assets (ROA) and Debt to Total Assets (DTA) on the Dividend Payout Ratio (DPR). The sample used in this study is the company incorporated in the Business Index 27 on the Indonesia Stock Exchange for the period 2013-2017. The technique used in sampling is purposive sampling with secondary data in the form of financial statements. The data analysis tool in this study uses multiple linear regression. Data testing consists of classic assumption and hypothesis testing. The results of this study indicate that the variables TATO and DTA affect the DPR while the variable cash position and ROA have no effect on the DPR. Discussion and implication were suggested in the paper.]]>
<![CDATA[MODEL ALTMAN Z-SCORE TERHADAP KINERJA KEUANGAN DI BURSA EFEK INDONESIA MELALUI PENDEKATAN REGRESI LOGISTIK ]]>
<![CDATA[Nurul Fitri]]>;
<![CDATA[Rachma Zannati]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.75
<![CDATA[The purpose of this study is to confirm the determinants of financial performance on the condition of financial distress companies through the Altman Model (Z-score) approach. The sample in this study is a manufacturing industry sub-sector company which is listed on the Indonesia Stock Exchange for the period 2013 to 2017. The analysis technique of this study uses logistic regression analysis, and the findings prove that the Current Ratio and Debt to Equity Ratio cannot predict the condition of Financial Distress. Whereas Return On Assets can predict Financial Distress in manufacturing companies. The implications of this finding can contribute to companies in maintaining financialperformance stability so as to avoid financial distress.]]>
<![CDATA[PERPUTARAN UANG DI INDONESIA: PERAN UANG ELEKTRONIK, VOLUME TRANSAKSI ELEKTRONIK DAN JUMLAH MESIN EDC ]]>
<![CDATA[Muhammad Fadlillah Fauzukhaq]]>;
<![CDATA[Luthfan Darma Prasetia]]>;
<![CDATA[Akhmad Akbar]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i2.92
<![CDATA[The purpose of this study is to analyze the effect of theuse of electronic money which includes the amount of electronic money in circulation, the volume of electronicmoney transactions and the number of electronic money EDC machines on the velocity of moneyin Indonesia. The data used in the study are secondary data from the Central Statistics Agency (BPS) and the Central Bank (BI) and analyzed by linear regression. The results showed that the amount of electronic money incirculation and the number of Electronic Data Capture (EDC) Machines had a significant effect on the velocity of money in Indonesia, while the volume of electronic money transaction sdid not have a significant effect on the velocity of money in Indonesia.]]>
<![CDATA[Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements ]]>
<![CDATA[Agus Prasetyo]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v3i2.104
<![CDATA[This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements.This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry..The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH ]]>
<![CDATA[Indriyani Indriyani]]>;
<![CDATA[Rinda Asytuti]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i2.117
<![CDATA[This study aims to determine the effect of Good Corporate Governance on Islamic banking financial performance as measured by Return On Assets. The Good Corporate Governance used in this study is the board of commissioners, the board size, audit committee size, sharia supervisory board size, and Islamic social reporting. The population in this study is all Sharia Commercial Banks in Indonesia. The sample used was 9 Islamic commercial banks from 2015-2018. The data analysis technique used is multiple linear regression test. The results showed that the size of the board of commissioners and ISR partially had a significant negative effect on ROA. While the size of the board of directors, the size of the audit committee and the size of the sharia supervisory board have no significant effect on ROA.]]>
