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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 152 Documents
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Faktor-faktor Penentu Indeks Pembangunan Manusia di Provinsi Jawa Barat Tahun 2016-2020 Kumba Digdowiseiso; Novia Nur Damayanti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.428

Abstract

This research aims to determine the effect of the regional independence ratio, capital expenditure ratio, and poverty on the Human Development Index in the Regency and City of West Java Province for the 2016 – 2020. The method of analytic was used panel data regression with used a model or Fixed Effect Modal (FEM). The level of significance in this research is 5 or 0.05. The results of this research is indicate that the regional independence ratio variable has a positive and insignificant effect on the Human Development Index variable. The capital expenditure ratio variable has a negative and insignificant effect on the Human Development Index variable. Meanwhile, the poverty variable has a negative and significant effect on The Human Development Index variable.
Analisis Implementasi Perencanaan Ppn Dan Ppnbm Pada Pt Astragraphia Xprins Indonesia Sumarno Manrejo; Dicky Raidaldi Sebayang
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.430

Abstract

The purpose of this study was to determine whether the calculation, deposit and reporting of VAT at PT Astragraphia Xprins Indonesia was in accordance with Undang-Undang No. 42 tahun 2009 tentang PPN dan PPnBM, and to see the optimization of value added tax planning at PT Astragraphia Xprins Indonesia. The methodology used is descriptive quantitative and uses secondary data obtained from the company. The results obtained are that the calculation, deposit, and reporting of VAT at PT Astragraphia Xprins is in accordance with the VAT Law, the optimization of tax planning is optimal in terms of tax delays and less than optimal in maximizing the input tax. Suggestions in order to maximize Input Tax by making purchases from partners who have PKP.
Analisis Pengelolaan dan Pengendalian Piutang Pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar Berti Dila Septiana; Sura Klaudia; Kristya Damayanti; Tetty Widiyastuti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.469

Abstract

Poverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds provided without any collateral, so the risk that often occurs is bad credit arrears. This causes a decrease in assets or a deficit and an increasing number of bad debts, so good management and control are needed to reduce the number of complex or uncollectible receivables. The purpose of this paper is to identify and analyze the role of management and control applied by the UPK Ponggok District, Blitar Regency, in minimizing bad debts. This research is qualitative research with data collection methods with interviews and documentation. The results of this study indicate that (1) Receivable management applied by the UPK Ponggok Subdistrict, Blitar Regency is quite good, especially in credit standards, credit requirements, and applied receivable collection policies, but in the receivables management applied there is no receivables measurement ratio policy. (2) The control of receivables that was implemented did not go well because there were still various irregularities and discrepancies between the implementation and the applicable Standard Operating Procedure.
Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia Sura Klaudia; Kirei Hoshi Fatayo Widyawati; Ellyn Citra Putranti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.486

Abstract

No single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various ways, and one way that is currently immensely loved by business people is to advertise their products through television media. Cigarette advertising itself has been considered to have committed several business ethics violations. The purpose of this study was to determine whether there were violations of business ethics that occurred during the broadcast of cigarette advertisements on television. The type of research that will be applied in this research is qualitative research using descriptive qualitative methods. The results showed two kinds of business ethics violations that occurred during the broadcast of cigarette advertisements; the two types of violations were moral violations and empathy violations. Moral violations occur because of the ineffectiveness of limiting cigarette advertisements that the government has set. Meanwhile, the violation of empathy occurs because of a sense of indifference to the cigarette company about the harmful effects that can be caused by smoking behavior on consumer health.
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.
The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies Amelia Oktrivina Siregar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.522

Abstract

The purpose of this research is to examine the effect of profitability, leverage and company size on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Company size has no effect on tax avoidance. While simultaneous testing shows that the variable profitability, leverage and company size affect tax avoidance.
The Influence of Information Technology and Computer Skills on Accounting Information Systems Nelyumna Rizal; Amelia Oktrivina; Razi Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.528

Abstract

This study examines the effect of information technology and computer skills on accounting information systems at PT Bumi Jawa Kayana. The method used in this research is the descriptive and correlation method. The data used in this research is primary data from distributing questionnaires to 32 respondents. The sample selection used the purposive sampling technique. The data analysis technique used multiple regression statistical techniques, which were processed using SPSS 20.0 software. The results prove that the information technology variable significantly affects the accounting information system at PT Bumi Jawa Kayana. Likewise, the variable of computer skills has a significant effect on the accounting information system at PT Bumi Jawa Kayana. The coefficient of determination (Adjusted R Square) is 0.631 or 63.1%. Accounting Information Systems can be explained by the Information Technology and Computer Skills variables. At the same time, the remaining 36.9% of Accounting Information System variables can be explained by other variables not examined in this study.
Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

Abstract

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)
Pengaruh Komponen Keputusan Keuangan Terhadap Nilai Perusahaan Bernarda Kriswulan Bucharni; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.537

Abstract

This research was conducted to analyze the impact of investment decisions, funding decisions, and dividend decisions on firm value. The object of this research is the sector of trading and service companies listed on the Indonesia Stock Exchange. The sampling method in this research used the purposive sampling technique to get as many as 70 samples. The data analysis process used multiple linear regression analysis models processed by SPSS 25 application software. The results of this research indicate that investment decisions and dividend decisions have a significant positive effect on firm value. Meanwhile, funding decisions do not affect firm value.
Corporate governance, firm value, institutional, ownership and corporate social responsibility Mita Nur Octaviani; Ludwina Harahap
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.542

Abstract

Research in the area of corporate governance (CG) conducted so far, focusing more on the board of commissioners, board of directors, and audit committee on the achievement of corporate value; institutional ownership mechanisms are still rarely analyzed. Therefore, this study explores more roles of institutional ownership in mitigating manager behavior not to impede the achievement of corporate goals and the creation of corporate value. Other governance mechanisms, namely external governance, can also discipline managers to help achieve the company's goals of improving shareholders' prosperity using corporate CSR proxies. With a sample of 13 companies registered in the mining sector for 5 years, researchers tried to test whether internal and external governance could positively affect the company's value. The results show that internal and external governance positively affect the company's value, except for the influence of the audit committee, which shows its insignificance to the company's value. Moreover, independent commissioners, board of commissioners, institutional ownership, and CSR positively significantly affect the company's value. The result may contribute to the development of corporate governance literature and support to the authority board to strengthen the regulations which is protect the investors, shareholders and also stakeholders elsewhere.

Page 5 of 16 | Total Record : 152

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