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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 166 Documents
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Pengaruh Kepemilikan Institusional dan Struktur Modal Terhadap Kinerja Keuangan Zainal Abidin Putera, Fairuz Zabady
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.85-95

Abstract

Fluctuations in coal prices during 2012 - 2019 have an impact on the company's financial performance. Companies are required to evaluate and analyze their financial performance. Many factors affect the company's financial performance. The level of control over management and accountability for financial statements is one of the supervisory efforts that can improve financial performance. This can also suppress managers' tendency to take opportunistic actions for their own interests, which can lead to agency conflicts. The purposes of this research are to analyze the effect of institutional ownership, capital structure, PSAK No. 64, and PP No. 78 / 2010 on the financial performance of Coal Mining Companies listed on the Indonesia Stock Exchange. The type of research is quantitative research. The unit of analysis of this research is the financial reports of listed coal companies on the Indonesia Stock Exchange for 2012 - 2019.The research results showed that the capital structure has a significant and negative effect on financial performance. In contrast, institutional ownership is insignificant and has a positive impact, while PSAK no. 64 and PP. No. 78/2010 has a negligible and negative effect on financial performance.
Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45 Kurniawati, Lintang; Wijayanti, Rita; Kholis, Nur
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.96-109

Abstract

This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP PERILAKU PENGHINDARAN PAJAK (TAX AVOIDANCE) ZIDNY NAFI' HASBI; Nur Fitriyanto
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.58-66

Abstract

This study aims to analyze the effect of audit quality proxied by the size of the auditor and audit tenure, while the audit committee proxied by the number and composition of audit committee competency expertise on tax avoidance behavior calculated by the Cash ETR (CETR) method. The population used is companies registered in the Jakarta Islamic Index (JII) in 2015 to 2019, using purposive sampling technique, 11 companies with 55 observations were obtained. This study uses panel data regression, with the best approach after testing the fixed effect model. The results of this study reveal that audit tenure has a positive effect on tax avoidance behavior and the number of audit committees has a significant negative effect on tax avoidance behavior, while auditor size and accounting background have no significant effect on tax avoidance behavior.
Akuntabilitas Pengelolaan Dana Desa: Studi Kecamatan Losari Putra, Romy Dwi; Agung Santoso, R. Ery; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.110-122

Abstract

The purpose of this study was to analyze the influence of the competence of village fund managers, internal control systems, community participation, the use of information technology on the accountability of village fund management. The sampling method used simple random sampling with a sample size of 50 village officials in villages throughout Losari District, Cirebon Regency. This study uses an analytical method with the Partial Least Square (PLS) approach using the WarpPLS software. The results showed that the competence of village fund managers, internal control systems, community participation had a positive effect on the accountability of village fund managers, while the use of information technology had a negative effect on the accountability of village fund management.
The Effect of Corporate Governance Mechanism and Company Size on Financial Distress MUJIYATI, MUJIYATI; ARIANI, KURNIA RINA; PRATAMA, HAFID NUR
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.67-74

Abstract

This study aims to examine the effect of corporate governance mechanisms and company size on the condition of a company experiencing financial distress. The indicators used to measure the corporate governance mechanism in the sample companies are the board of directors, the proportion of independent commissioners, managerial ownership, institutional ownership, and the audit committee. Meanwhile, financial distress is measured using a Springate model. This study uses secondary data from the entire population of mining companies listed on the IDX in 2016-2019. The sampling technique used purposive sampling. The analytical method used is ordinal logistic regression. The results of hypothesis testing show that the board of directors, the proportion of independent commissioners, the audit committee, and company size do not significantly affect the condition of the company experiencing financial distress. Meanwhile, managerial ownership and institutional ownership have a significant effect on companies experiencing financial distress.
Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo Melaty, Khoirul Putri; Sari, Shinta Permata
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.123-130

Abstract

The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management  and  the  performance  of  the  Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study  are  150  villages  in  Kabupaten  Sukoharjo.  Based  on the predetermined criteria, a sample of 118 villages are obtained using purposive sampling. The test results use multiple regression analysis   show   that  only  village  original  income  has effect  on the SiLPA Desa, meanwhile village fund, village fund allocation, share of tax and retribution proceeds have no effect on SiLPA Desa.
Analisa Performa Perusahaan Properti dengan Menggunakan Multi Rasio pandu adi cakranegara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.50-57

Abstract

The development of the population and the increasing middle class have made the demand for property increase in Indonesia. This trend is an opportunity for property companies in Indonesia to sell more properties. Property management can meet this demand, among others, by developing new areas or selling in developed areas at a premium. Each choice will have consequences and will create a trade-off. Therefore this study examines the factors that drive the profitability of the company. The hope is that by focusing on the factors that drive profitability, the company will get the optimum return. The research method used in this research is a quantitative method using multiple linear regression. The research data is secondary data taken from the company's financial statements for 2015 to 2019. This study's findings are that internal factors and external factors both influence the profitability of property companies. This study found four internal factors and one internal factor that affect profitability. Internal factors consist of Debt to Equity Ratio, Net Profit Margin, Total Assets Turnover and Operating Cash Flow. Meanwhile, the external factor that influences it is the interest rate. Managers can focus on these factors to achieve the optimum level of profitability.
Audit Tenure, Size of Public Accounting Firm, Audit Fee, and Integrity of Financial Statements: Empirical Evidence from Indonesian Listed Mining Firms Putri Nurmala; Dessy Bustanti; Akhmad Sigit Adiwibowo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.1-12

Abstract

This study aimed to determine the effect of audit tenure, size of accounting public firm, and audit fee for the integrity of the financial statements. The method used in this study is quantitative with a causal associative type. The object of research is mining companies listed on the Indonesia Stock Exchange in the period 2016-2018. The population in this study were all companies listed on the Indonesia Stock Exchange as many as 496 companies and the samples obtained were 15 companies. Data analysis methods used were multicollinity test, overall model test , the feasibility test of the regression model, the coefficient of determination test, the logistic regression analysis test, the classification matrix test and the simultaneous test. The results showed that audit tenure, size of accounting public firm, and audit fee simultaneously had a significant effect on the integrity of financial statements. Partially audit fee have a significant effect on the integrity of financial statements. The effect of audit fee on the integrity of financial statements is positive as evidenced by the results of positive regression values. Meanwhile, audit tenure and size of accounting public firm partially no significant effect on the integrity of financial statements.
Apakah Paradigma Nonpossitivsm (Interpretif, Kritis dan Posmodernis) dalam Akuntansi ”Ilmiah”? Tomy Rizky Izzalqurny; Faiq Nabila
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.13-26

Abstract

This study aims to show that the non-positive paradigm, namely interpretive, critical and postmodernist, is scientific research. The technique used in this research is literature study by collecting literature either through journals, articles, news, books, and websites related to scholarship in a non-positive paradigm, namely interpretive, critical and postmodernist. The results show that there are several opinions that state non-scientific research methods are unstructured, subjectivity, can be accounted for, but the truth is subjective, differences with journalistic work, escape from statistics, and accounting originates from mathematics. Some of the previous statements can be countered by proving that the non-positive paradigm is scientific. In addition, there are several scientific criteria that are fulfilled by the non-positive paradigm, namely the purpose of scientific thinking, namely obtaining in-depth information, scientific truth with relevant methods and systems and using deductive / inductive analysis methods. There are several main problems that become criticisms in non-positive research, namely validity and validity, as well as research structure. In making it happen, it is done by testing the validity of the data in qualitative research. In the research structure, the interpretive, critical and postmodernist paradigm already has many examples of procedures, structures and methods so that we can use these examples to model and structure our research and perform data validation and reliability so that the results become scientific. The limitation of this research is that there are several sources of information that researchers need but not in the literature review.
Pencapaian Target Sustainable Development Goals dengan Konsep Material Flow Cost Accounting Dianah Afifah; Novita Novita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.27-42

Abstract

This study aims to support achievement of the SDGs target with MFCA concept, by involving dapure bunda Depok as the study object. Methods of analysis in this study are using qualitative descriptive. Based on the analysis carried out through the data obtained, the production activities have not yet reached optimization. The results of this analysis show 84,4% of production input are positive output, while 15,6% are negative output in the research model 1, and 88,1% of production input are positive output, while 11,9% are negative output in the research model 2. This research provides improvement in the stages final of implementing MFCA which is in line with achieving the SDGs target, and optimization as to increase profits and reduce environmental impact.

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