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Muljanto Siladjaja
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INDONESIA
Akurasi
Published by LPMP Imperium
ISSN : 26852888     EISSN : 26852888     DOI : https://doi.org/10.36407/akurasi.v7i1.1474
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 4 No 2 (2022)" : 8 Documents clear
Pengaruh pelatihan pembuatan minuman probiotik serta efikasi diri terhadap minat usaha kelompok masyarakat pendiri bank sampah di kota Depok Umi Marwati; Laili Savitri Noor; Dian Ratih Laksmitawati; Liliek Nurhidayati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.491

Abstract

This study aimed to determine the effect of counseling and training on the manufacture of probiotic-based health drinks as well as the self-efficacy ability of members of the community group waste management in the city of Depok on the interest in the probiotic beverage business. The 68 respondents included members of the Dahlia Pirus waste bank group (Pondokjaya Village, Cipayung District), Mekar Peduli waste bank (Krukut Sub-district, Limo District) and the Villa Tanah Baru waste bank (Tanah Baru, Beji). This activity involves students. The research method uses multiple regression analysis. The research results show that training has a positive and significant effect on business interest, but self-efficacy has a negative and insignificant effect on business interest.
Pengaruh penggunaan fintech (e-wallet) terhadap minat masyarakat dalam pembayaran online akibat pemberlakuan pembatasan kegiatan masyarakat Nelyumna Nelyumna; Amelia Oktrivina; Adindafi Kartika Salwa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.580

Abstract

The increasingly large spread of the Covid-19 virus has made the government issue a regulation to limit people's activities outside the home, affecting people to use online services. Financial Technology (FinTech) is a financial service solution that utilizes digital technology in its operation, and Financial Technology can help people buy necessities without having to meet with sellers. The purpose of this study was to determine (1) the effect of perceived benefits on interest in using FinTech (e-wallet), (2) the effect of perceived convenience on interest in using FinTech (e-wallet), and (3) the effect of perceived risk on interest in using FinTech (e-wallet). The population in this study is the Jabodetabek community. The research method used is quantitative. The data used are primary data using a questionnaire filled out by respondents with a sample of 100 people. The analysis technique used in this research is using a multiple linear regression test. The results of this study indicate that: (1) There is a positive and significant effect of perceived benefits on interest in using FinTech (e-wallet), and (2) There is a positive and significant effect of perceived ease of use on interest in using FinTech (e-wallet), (3) There is a negative and insignificant effect of perceived risk on interest in using FinTech (e-wallet).
Fluktuasi harga sahama perusahaan sub-sektor restoran, hotel dan pariwisata sebelum dan setelah pandemi COVID-19 Veny Veny; Ellyanna Junita; Maria Fransisca
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.605

Abstract

This study was conducted to see whether there is a similar influence on fundamental factors such as net profit margin, debt to assets ratio, and firm size on share prices of companies in the restaurant, hotel, and tourism sub-sector in the pre-pandemic period after the covid-19 pandemic. The research method used in this study is panel data regression to see the relationship between net profit margin, debt to assets ratio, firm size, and stock prices before and after the covid-19 pandemic. The research method in this study is the model suitability test, with the Chow test, Hausman test, and LM test. The test will continue with panel data regression. The sampling method is a purposive sampling method. The results of this study state that the variables of net profit margin and firm size have a significant negative effect on the stock prices of the restaurant, hotel, and tourism sub-sectors before and after the covid-19 pandemic. The variable debt to assets ratio has a positive and significant effect on stock prices of the restaurant, hotel, and tourism sub-sector before the covid-19 pandemic but has a negative and significant impact on the stock price of the restaurant, hotel, and tourism sub-sector after the covid-19 pandemic.
Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
What Drives Investment Intention in Indonesia Stock Market during Pandemic? Nabila Na'ma Aisa; Desiana Fitriani; Azizah Humairo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.673

Abstract

The pandemic has brought a massive change to the global economy. Stocks have been very volatile since last year. Despite the uncertainty in the capital market, retail investors have increased significantly. It depicts the great intention to invest in the capital market by individuals. In addition, the demography shows young people play a role in boosting new investors in Indonesia. The present study investigates the effect of subjective norms and risk perception on investment intention in the capital market. We collect the data from university students in Yogyakarta through an online questionnaire. After testing the validity and reliability of the data, a multiple regression analysis is conducted to test the data. Subjective norms and risk perception affect the intention to invest positively.
Attitude, subjective norm an perceived behavior control on whistleblowing intention in avoiding fraud Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.704

Abstract

This study analyzes how attitude, subjective norms, and perceived behavior control affect whistleblowing intention. This study took a sample using a questionnaire at the Badan Pemeriksa Keuangan (BPK). A purposive sampling method has been applied to determine 30 employees at Badan Pemeriksa Keuangan (BPK) was obtained based on predetermined criteria. The method of analysis in this study uses descriptive statistical analysis. The tool for this research uses SPSS. The results of this study indicate that attitude, subjective norms, and perceived behavior control affect whistleblowing intention.
Determinant Financial Distress in Multi-Industrial Sector Companies Kumba Digdowiseiso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.720

Abstract

Much research on predicting factors of financial distress has been carried out. However, few have objected in various industrial sectors, especially regarding debt-to-asset ratio, current ratio, and earnings per share. Therefore, this study aims to examine the effect of the determinants that predict financial distress in the various industrial sectors in 2016 - 2020, which are limited to the debt-to-asset ratio, current ratio, and earnings-per-share factors. The population of 35 companies is companies in the various industrial sectors listed on the Indonesia Stock Exchange from 2016 to 2020. The purposive sampling method was chosen as the sampling technique, and obtained 21 companies matched the criteria. Analysis of the data using a panel data logistic regression approach with a significance level of 0.05 using STATA 13 software. The data processing results with panel data logistic regression provide insight that only the current ratio or liquidity ratio predicts financial distress. In contrast, the other two factors, namely the debt-to-asset ratio, are significant. The representation of the size of the ratio of leverage and profitability with earnings per share is not able to predict financial distress. Suggestions for companies to pay attention to the liquidity ratio.
Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant Erwin Indriyanto; Tia Dwi Cahyani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.721

Abstract

This study aims to empirically test and analyze the effect of Financial Distress, Capital Intensity, and Debt Covenant on Accounting Conservatism. The data source of this research uses secondary data in the form of annual reports on mining industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. The method used to determine the sample is purposive sampling, so that the sample used is 75 mining companies. Hypothesis testing was carried out with multiple linear regression using SPSS version 26.0. Study’s result indicate that the factors that have a significant effect on accounting conservatism are financial distress and debt covenants. While the capital intensity factor has no significant effect on accounting conservatism. These results can be an insight and reference for investors in seeing future prospects in the mining sector. In addition, for actors in the mining sector to be more careful in implementing accounting conservatism.

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