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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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Praktek Kecurangan (Fraud) dan Modusnya di Lingkungan Usaha PT JOY Safuan Safuan; M. Azmi Lesmana
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.11.1.2021.43-49

Abstract

This research was conducted to determine whether there was fraud that occurred in the PT JOY business environment, the types of fraud and the modes of fraud carried out by individual employees.  The method used in this research is a qualitative approach, with a case study.  Most of the fraud committed by unscrupulous employees in the PT JOY business environment occurs due to weak systems and lack of supervision from company management. The author hopes that the results of the research will be used as material for evaluating management systems and policies because if proven, of course this fraud will cause a large potential loss for the company.
Analisis Investasi, Pendapatan Asli Daerah, Tenaga Kerja dan Pertumbuhan Ekonomi: Studi Provinsi Jawa Barat Riyadi, Muhammad Danan; Woyanti, Nenik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.13-26

Abstract

Economic growth is one of the important indicators to analyze a national development that occurs in a country or region. This can be seen from the increase in Gross Regional Domestic Product (GRDP) and its relationship with the level of regional independence and the quality of human resources in a region. The high rate of economic growth as indicated by the high value of GRDP indicates that the region is progressing in the economy. This study aims to analyze the effect of Investment, Local Own-source Revenue (PAD), Labor, and Human Development Index (HDI) on Economic Growth in the Regency/City of West Java Province. This study uses secondary data sourced from the Central Bureau of Statistics (BPS) and the Indonesia Investment Coordinating Board (BKPM), with cross-sectional data consisting of 18 regencies and 9 cities in West Java Province and time-series data from 2015 – 2019. The analytical method used is panel data regression with Fixed Effect Model (FEM). The results of the study prove that there is a positive (simultaneous) effect between Economic Growth and PAD, Labor, and also HDI, while Investment has a negative effect on Economic Growth in the Regency/City of West Java Province. While partially, the PAD and HDI variables have a positive and significant effect on economic growth, but the Labor variable has a positive but not significant effect on Economic Growth in the Regency/City of West Java Province. Meanwhile, the Investment Variable has a negative but not significant effect on Economic Growth in the Regency/City of West Java Province.
Analisa Pengaruh Kompetensi, Independensi, Serta Fee Audit Terhadap Kualitas Audit: Studi KAP Semarang Putriana, Nada Syifaa Bella; Hanum, Ayu Noviani; Kristiana, Ida
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.53-63

Abstract

This research aims to prove empirically the effect of competence, independence, and audit fees on audit quality with the object of research at the Semarang public accounting firm. the method of research using quantitative and primary data which is form of a questionnaire. The sampling of research using the convenience sampling technique, which is a technique refers to respondents who are willing to fill out a questionnaire regardless of gender, age, and length of work experience. The results of research to indicate competence and independence that have a indicatory positive impact on audit quality. Meanwhile, the Audit Fee has a positive and it is not significant with that.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA BERINVESTASI DI PASAR MODAL PADA MASA PANDEMI COVID-19 Nada, Dwi Qothrun; Syaiful, Syaiful
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.42-52

Abstract

The purpose of this study is to confirm the factors that influence student interest in investing in the capital market during the Covid-19 pandemic. The method used is quantitative with primary data in the form of questionnaires distributed to respondents. 96 questionnaires were distributed to accounting students at the Muhammadiyah University of Gresik. Sampling is by using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the benefits of investment and minimal capital had an effect on students' interest in investing in the capital market during the Covid-19 pandemic. Meanwhile, the variables of investment knowledge and risk perception did not affect students' interest in investing in the capital market during the Covid-19 pandemic.
Pengaruh Penatausahaan Aset dan Pemanfaatan Teknologi Informasi Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Kabupaten Barito Utara Damanik, Eko Bastian; Hayat, Atma; Sayudi, Akhmad
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.1-12

Abstract

This study aims to determine the effect of human resource competence, leadership commitment, administration of fixed assets and the use of information technology on the timeliness of SOPD financial report submission. Respondents used in this study are SOPD leaders and employees who work in financial management. Data were collected by distributing questionnaires to 112 people, but only 90 questionnaires were returned and could be processed. The sampling technique uses the pusposive sampling method. Data analysis using logistic regression with SPSS version 23. The results of this study indicate that the variable administration of fixed assets and the use of information technology affect the timeliness of SOPD financial statements submission while the variables of human resource competency and leadership commitment do not affect the timeliness of SOPD financial report submission.
Struktur Modal, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Tax Avoidance Terhadap Nilai Perusahaan Sa'diyah, Chalimatus; Hariyono, Anwar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.27-41

Abstract

This study aims to examine the effect of capital structure, firm size, firm growth and tax avoidance on firm value. The novelty in this study is found in the  population used by manufacturing companies listed on Indonesia Stock Exchange (IDX) during the period 2017-2019. Sample determination was done by purposive sampling method, 168 samples selected on this study. This study uses quantitative methods with secondary data sources in the form of complete company annual reports. Methods of data analysis using multiple linear regression analysis. The results showed that partially the firm size and firm growth have a effect on firm value. While the capital structure and tax avoidance have no effect on firm value. Then, simultaneously the capital structure and firm size have a (significant) effect on firm value. Firm growth and tax avoidance have a effect on firm value.
Pengaruh Kinerja Lingkungan, Kepemilikan Manajerial TerHadap Pengungkapan Corporate Social responsibility Kholifah, Siti
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.64-76

Abstract

This study aims to analyze the effect of the audit committee, environmental performance, profitability, and managerial ownership on the disclosure of corporate social responsibility in manufacturing companies in Indonesia. The research approach used is descriptive verification analysis using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015–2019. The sampling technique used is non-probability sampling using purposive sampling method. Statistical analysis used in this study is multiple linear regression. The results of this study indicate that the audit committee, environmental performance, and profitability have a positive effect on the disclosure of corporate social responsibility. Meanwhile, managerial ownership has a negative effect on the disclosure of corporate social responsibility.
Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa Wardani, Qholba Ainun; Mustoffa, Ardyan Firdausi; Ardiana, Titin Eka
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.97-106

Abstract

Ponorogo Regency, especially Babadan Subdistrict, is included in the villages that have yet to report the results of the APBDes report preparation. This is because, in Babadan Sub-district, there has been no application for non-siltap ADD distribution compared to other sub-districts. In addition, the competence of human resources still needs to improve, and regulations regarding the issuance of financial reports have yet to be issued. Still, the village has been required to draw up village regulations. This study aims to determine the effect of the Sistem Keuangan Desa, human resource competence, and internal control system either partially or simultaneously on the quality of village financial reports in the villages of Babadan Subdistrict, Ponorogo Regency. This research is quantitative research with primary data originating from questionnaires. The technique used in determining the sample is the saturated sampling technique. The number of samples in this study was 132 from 12 villages in Babadan District. The results of this study indicate that: (1) Sistem Keuangan Desa has a positive and significant effect on the quality of village financial reports, (2) human resource competence has a positive and significant effect on the quality of village financial reports, (3) the internal control system has a positive and significant effect on the quality of village financial reports, (4) Sistem Keuangan Desa, human resource competence, and internal control system simultaneously have a positive and significant effect on the quality of village financial reports.
Pengaruh Arus Kas Investasi, Arus Kas Operasi, dan Market Value Added Terhadap Return Saham Sahfasat, Vina Martiani; Nurmala, Putri
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.107-120

Abstract

This study aims to determine the effect of investment cash flow, operating cash flow and market value added on stock returns. The data used is secondary data, using quantitative methods and panel data regression models with the help of the eviews 10 program to obtain a comprehensive picture of the relationship between one variable and another. The sample in this study consisted of 26 property and real estate sub-sector companies listed on the Indonesia Stock Exchange for 5 years from 2016-2020 with purposive sampling as the sampling method. The results showed that the variables of Investment Cash Flow and Operating Cash Flow had a significant effect on stock returns partially at the level of significance less than 0.05. Meanwhile, Market Value Added does not have a significant effect partially.
Determinan Kepatuhan Wajib Pajak UMKM: Studi KPP Pratama Ponorogo Andriyani, Lisa; Mustoffa, Ardyan Firdausi; Ardiana, Titin Eka
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.121-133

Abstract

This study aims to determine the effect of the implementation, level of understanding of Government Regulation no. 23 of 2018, tax sanctions, and tax socialization on MSME Taxpayer Compliance Registered at KPP Pratama Ponorogo. MSMEs play a significant role in economic growth in Indonesia, so MSMEs are the most significant tax contributor in the economy compared to large companies. The most significant tax revenue comes from the MSME sector because the growth of MSMEs increases yearly. The population in this study is 38.387 taxpayers registered at KPP Pratama Ponorogo in 2021. Determination of the sample using the Slovin formula with the sampling technique using snowball sampling.“The number of samples in this study was 99 MSME taxpayers registered at KPP Pratama Ponorogo.“This type of quantitative research with primary data originating from the distribution of questionnaires. All data collected in this study were analyzed using multiple linear regression analysis models with the SPSS program.”The stages of testing in this research include descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that: (1) the application of PP no. 23 of 2018 has a positive and significant effect on MSME taxpayer compliance. (2) the level of understanding of PP No. 23 of 2018 has a positive and significant effect on MSME taxpayer compliance. (3) tax sanctions positively and significantly affect MSME taxpayer compliance. (4) tax socialization positively and significantly affects MSME taxpayer compliance. (5) Simultaneously, the application of PP No. 23 of 2018, the level of understanding of PP No. 23 of 2018, tax sanctions and tax socialization significantly affect MSME taxpayer compliance.

Page 11 of 17 | Total Record : 166

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