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Jurnal Akuntansi
Published by Universitas Pattimura
ISSN : 20894333     EISSN : 30465877     DOI : https://doi.org/10.30598/jak.11.1.2025
Core Subject : Economy, Science, Social,
Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dikelola secara profesional dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis didedikasikan untuk menggali dan menyebarluaskan isu dan perkembangan terkini penelitian akuntansi kepada sivitas akademika dan komunitas profesional, praktisi, mahasiswa dan pihak berkepentingan lainnya melalui publikasi. Jurnal Akuntansi adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi dalam berbagai topik tentang akuntansi keuangan, akuntansi manajemen, sektor publik, perpajakan, perbankan dan keuangan, sistem akuntansi dan informasi, pasar modal, manajemen perusahaan, akuntansi internasional, akuntansi sosial dan lingkungan, akuntansi Islam dan pendidikan akuntansi. Jurnal Akuntansi menerbitkan paper secara berkala 2 (dua) kali setahun yaitu pada bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
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PENGARUH LOCUS OF CONTROL, FINANCIAL LITERACY, DAN INCOME TERHADAP KEPUTUSAN INVESTASI EMAS (STUDI EMPIRIS PADA NASABAH PRODUK MULIA DI PT. PEGADAIAN (PERSERO) CABANG AMBON) Mualim, Al’Fisra Salvia; Basuki, Ferry Hendro; Latuamury, Jabida
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.91-108

Abstract

The purpose of this study is to find out whether there is an influence of locus of control, financial literacy, and income on the gold investment decisions. This type of research uses quantitative methods with a sample of 50 respondents. Sources of data obtained in this study from distributing questionnaires. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that locus of control has a positive and significant effect on gold investment decisions. Financial literacy has a positive and significant effect on gold investment decisions. Income has a positive and significant effect on gold investment decisions
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA TOKO AKBAR MARDIKA DI KOTA AMBON) Suat, Siti Jumiati; Sososutiksno, Christina; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.109-122

Abstract

SAK EMKM is a financial statement that is regulated in accordance with the preparation standards and limitations in preparing financial statements for MSME actors. This is a responsibility that must be understood and implemented by MSME actors in order to provide convenience for MSMEs in supervising, evaluating and controlling financial conditions in their business. This study aims to find out (1) How the application of SAK EMKM in the preparation of financial statements for MSMEs Toko Akbar, (2) Whatare the problems faced by MSMEs in preparing financial statements in accordance with SAK EMKM. The type of research used in this study is a qualitative descriptive approach. The data collection techniques used are observation, interviews, and documentation. Where the object of research is MSMEs Toko Akbar which was established in 2019. Toko Akbar is located in Mardika market in Ambon City and sells glassware. The results showed: (1) Toko Akbar MSMEs already know accounting even though the application of accounting and financial statements that have been presented manually and simply, Toko Akbar MSMEs have implemented EMKM SAK in the preparation of their financial statements, (2) The obstacles faced by Toko Akbar MSMEs in preparing their financial statements are not having human resources who have the ability to compile financial statements and Toko Akbar MSMEs do not have computers, This is what becomes an obstacle because the application or software cannot be used.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN EKSPEKTASI PENDAPATAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA (STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS PATTIMURA AMBON) Siompo, Fitriyani; Sososutiksno, Christina; Laitupa, Muhammad Fadillah
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.123-140

Abstract

Through entrepreneurship, one can provide jobs for the community. Currently, with formal education about entrepreneurship, it is expected that students will have an interest in entrepreneurship. Therefore, by having students' interest in entrepreneurship, it encourages the creation of new jobs which ultimately create prosperity. This study aims to determine the effect of Entrepreneurship Education, Family Environment and Income Expectations on Students' Interest in Entrepreneurship. Studies on Accounting Students at Pattimura University, Ambon. The number of respondents used in this study was 87 students of the Department of Accounting, Faculty of Economics and Business, Pattimura University, Ambon, class of 2020 who had passed the entrepreneurship course. In this study using descriptive statistical tests, classical assumption tests and hypothesis testing using the regression model, namely multiple linear regression. This study states that Entrepreneurship Education and Income Expectations have no significant effect on Student Entrepreneurial Interests. Meanwhile, the Family Environment has a significant influence on Student Entrepreneurial Interests
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI DI UNIVERSITAS PATTIMURA AMBON) Leunufna, Felix Dance Laurens; Pattinaja, Elna; Kriswantini, Dwi
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.141-157

Abstract

Research is a type of descriptive research, which describes the characteristics of a population or a phenomenon that is the object of research. The population in this study were undergraduate students in the Accounting study program, Faculty of Economics and Business, Pattimura University, Ambon. The author took samples using the purposive sampling method. The number of samples in this study was 400 respondents. Students who are still active are categorized, namely students from the 2019 and 2020 classes. The reason the researcher decided to take samples from students from the 2019 and 2020 classes was because these students had taken and were currently taking courses in Accounting Information Systems 1, Accounting Information Systems 2, Auditing 1 and Auditing 2, and because these students already knew about the fraud triangle theory, in where currently a new theory has developed, namely the fraud diamond theory. The data used in this research was collected via an online questionnaire. Researchers used multiple linear regression analysis and Moderated Regression Analysis (MRA) as data analysis techniques. The statistical tool used by the author in this research is SPSS 17. The results of this research show the influence of the variables in the fraud diamond on academic cheating and the influence of the learning motivation variable in moderating the variables in the fraud diamond on academic cheating, with data obtained from 206 respondents. 1) Pressure has a significant effect on academic cheating, while opportunity, rationalization and ability have no significant effect on academic cheating, 2) learning motivation can significantly moderate pressure and opportunity on academic cheating, while rationalization and ability cannot be significantly moderated by learning motivation on academic cheating
PENGUKURAN KINERJA MENGGUNAKAN METODE VALUE FOR MONEY PADA PEMERINTAHAN KABUPATEN REMBANG PERIODE 2020-2022 Mukhoddasah, Siti Nahrul; Afandi, Johan
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.68-83

Abstract

This research aims to be a source of knowledge regarding the economic level, efficiency and effectiveness of the Rembang Regency Government Budget Realization Report. The type of research used in this research is descriptive quantitative. The population in this research is all budget realization report data using the sampling method, namely the purposive sampling method. Researchers chose to use secondary data with documentation and observation data collection techniques. The data that has been collected is then calculated using the value for money method and then conclusions are drawn. The research results show that in terms of economic ratios, Rembang district is said to be economical because in the last 3 years it has been at a percentage of 90%-100%. In terms of efficiency ratios, the Rembang district government has experienced a drastic decline over the last 3 years, with an average of 93.09% falling under the criteria of being less efficient. In terms of effectiveness ratio, the Rembang district government has experienced ups and downs in percentage over the last 3 years, but it is not bad because the average is 99.9%. Viewed from an economic perspective from an Islamic perspective, the Rembang Regency Government carries out its financial performance economically, by not committing wasraf/waste. In terms of efficiency from an Islamic perspective, it is still not good, because lack of efficiency is considered a violation of the mandate carried out. In terms of effectiveness, it is in accordance with an Islamic perspective, according to a hadith from Muslim history which describes the importance of choosing good and responsible leaders in government.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI SYARIAH UNIVERSITAS ISLAM NEGERI SALATIGA) Isnaini, Nur; Muryani, Dwi; Kabib, Nur
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.84-98

Abstract

Through emotional intelligence, intellectual intelligence, and learning behavior, individuals can improve their understanding of accounting. Currently, with formal education on emotional intelligence and intellectual intelligence, it is expected that students can develop their ability to understand accounting concepts. Therefore, with a deep understanding of accounting, this encourages an increase in the quality of analysis and evaluation which can ultimately improve the efficiency of decision making and management of financial information. The purpose of this study was to determine whether there is an effect of emotional intelligence, intellectual intelligence, and learning behavior on the level of accounting understanding. This type of research uses quantitative methods with a sample of 127 respondents. The source of data obtained in this study was from distributing questionnaires. The update in this study is the addition of intellectual intelligence variables and the use of multiple intelligence theory and attribution theory. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that emotional intelligence has a positive and insignificant effect on the level of accounting understanding. Intellectual intelligence and learning behavior have a positive and significant effect on the level of accounting understanding.
PENGARUH MANAJEMEN LAPORAN KEUANGAN KONSOLIDASIAN TERHADAP NILAI PERUSAHAN PT. ACE HARDWARE INDONESIA Tbk Kurnia, Aini; Amaro, Ceisya; Thalia, Alinda; Ratiyah, Ratiyah
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.99-110

Abstract

The purpose of this research is to determine the influence of consolidated financial report management on the value of PT. ACE Hardware Indonesia Tbk for the period 2021-2023 listed on the Bursa Efek Indonesia (BEI). The consolidated financial position report of the company, which describes the parent entity and its subsidiaries as an economic unit in terms of assets, liabilities, equity, income, expenses, and cash flows, is known as the consolidated financial report. The data used in this research is secondary data in the form of financial reports processed using quantitative analysis and descriptive statistics methods. Meanwhile, the secondary data was obtained through the population, and the sample used is the ratio of the consolidated financial position report of PT. ACE Hardware Indonesia Tbk for the period 2021-2023 listed on the Bursa Efek Indonesia (BEI). This research investigates how consolidated financial report management and the value of PT. ACE Hardware Indonesia Tbk during the period 2021-2023 influence each other, which is done using the company's consolidated financial data and appropriate analysis techniques. In analyzing the data, descriptive statistical analysis methods and quantitative analysis methods are used. The calculations in this research use liquidity ratios, namely Current ratio, quick ratio, and Cash ratio. While the solvency ratio calculations include Debt to asset ratio and Debt to equity ratio. For profitability calculations, Gross profit margin ratio, Net profit margin ratio/profit margin, ROE, and ROA are considered. The research is expected to provide a deeper insight into strategic and efficient ways to integrate financial reports to enhance the company's value. This study can help companies optimize their financial management strategies for better performance and increased company value.
PENGARUH PROFITABILTAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN JASA SUB SEKTOR TRANSPORTASI PERIODE 2018-2022 Fahira, Andi Nurul; Nurwahyuni, Nurwahyuni; Ikhtiari, Kirana
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.111-123

Abstract

This study aims to assess the impact of profitability and liquidity ratios on firm value within the transportation service sector. The research adopts a quantitative approach, utilizing secondary data sourced from financial reports obtained from https://www.idx.co.id/id and official company websites. The study focuses on transportation companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, with a purposive sample size of 135 data points. The analytical method employed is multiple linear regression analysis. The findings suggest that profitability ratios, tested through hypothesis testing, exhibit a positive but statistically insignificant influence on firm value. This implies that changes in profitability ratios, whether positive or negative, do not significantly affect firm value. Conversely, liquidity ratios demonstrate a positive and statistically significant impact on firm value, indicating that variations in liquidity ratios do influence firm value. In conclusion, the study indicates that while profitability ratios do not exert a significant influence on firm value in the transportation sector, liquidity ratios are instrumental in shaping firm value.
PENGARUH INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Wandira, Ayu; Sosrowidigdo, Suryanto
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.124-135

Abstract

Financial ratio analysis is a tool for analyzing business achievements that explains various financial relationships and indicators. Data processing methods are methods used in conducting research to obtain a conclusion from the research conducted. Judging from the framework of thought and explanation that has been presented previously, the technique used in conducting this research is quantitative analysis. In this research, the analysis used to determine the effect of Investment Opportunity Set and Capital Structure on Earnings Quality uses descriptive statistical tests, classical assumption tests, t tests, f tests, and coefficient of determination tests. If the significance value (sig) of the variable is lower than the specified significance level, namely 0.000 (less than 0.05), then it can be concluded that the Investment Opportunity Set partially has a significant influence on Earnings Quality. If the significance value (sig) of the variable is lower than the specified significance level, it can be concluded that Capital Structure does not affect Earnings Quality, which means that the Investment Opportunity Set has a significant influence or contribution to changes in Earnings Quality. The research results show that the Capital Structure variable does not have a significant influence on changes in Earnings Quality, in other words, changes in the Investment Opportunity Set and Capital Structure can explain around 3.3 percent of changes or fluctuations in Earnings Quality, and the remaining part.
PENGARUH ASSETS DAN LIABILITIES TERHADAP NET PROFIT PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI TAHUN 2019 - 2024 Saputra, Juan Hadi; Sosrowidigdo, Suryanto
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.136-144

Abstract

A company not only records the financial reports received and issued during a certain period, but also maintains the common goal of making a profit. Company profits can be concluded from various points of view, one of which is from the company's net profit. Net profit is profit that has been previously deducted. Data processing methods are methods used in conducting research in order to obtain a conclusion from the research conducted. Judging from the framework of thought and explanation that has been presented previously, the technique used in conducting this research is quantitative analysis. In this research, the analysis used to determine the effect of total assets and total liabilities on the company's net profit uses descriptive statistical tests, classical assumption tests, t tests, f tests, and coefficient of determination tests. If the variable significance value is lower than the specified significance level, namely less than 0.05, then it can be concluded that total assets partially have a significant influence on net profit. If the sig value of the variable is upper than the specified significance level, it can be concluded that total liabilities do not affect the company's net profit. This means that total assets have a significant influence on the company's net profit, while total liabilities do not have a significant influence. However, both simultaneously have the effect of the net profit obtained by the company.

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