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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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Faktor-Faktor yang Mempengaruhi Return Saham: Studi Industri Barang Konsumsi yang Listing di BEI umi solechah; Ayu Noviani Hanum; Alwiyah Alwiyah; Hardiwinoto Hardiwinoto; Raden Ery Wibowo
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.74-84

Abstract

This research to analyze the influence of Current Ratio, Debt to Equity Ratio and Return On Asset simultaneously and partially to stock return of manufacturing company sectors of Consumer Goods Industry listed on Indonesia Stock Exchange (IDX) period 2015-2019. Sampling in this research uses the purposive sampling method. The population in this research is a manufacturing company sectors of Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) period 2015-2019. Total population of 53 companies and companies that meet the criteria as a sample as many as 23 companies. The period of observation in this research for 5. years from 2015-2019. The analytical techniques used are multiple regression analyses. The results showed that Return On Assets (ROA) have a partially effect that is positive and significant to stock return. The Current Ratio (CR) and Debt to Equity Ratio (DER) have a partially effect that is negative and significant to stock return. While simultaneously the Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Assets (ROA) influence the stock return. The result of determination coefficient (R2) showed that Current Ratio (CR), Debt To Equity Ratio (DER), and Return On Assets (ROA) in explaining the stock return was 33,6 % and the rest was explained by other unexamined variable in this research.
Etika Kerja Islam Sebuah kajian teoritik dan empirik Haerudin Haerudin
MAKSIMUM Vol 5, No 1 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i1.1720

Abstract

Kerusakan terjadi dimana mana, baik kerusakan alam yang ditandai dengan sering terjadinya bencana alam seperti banjir, longsor tatkala musing penghujan dan kekeringan dan kekurangan air tatakala musim kemarau maupun kerusakan sosial yang ditandai dengan sering terjadi skandal di bidang politik, ekonomi, bisnis, budaya dan berbagai aspek lainnya, misalnya penyalahgunaan wewenang sehingga menjamurnya korupsi, kolusi dan nepotisme, hal ini dikarenakan etika sering diletakan diluar sistem kehidupan sehingga  kebijakan dibuat jauh dari etika, bahkan banyak yang menganggap bahwa setiap urusan bisnis tidak dikenal adanya etika sebagai kerangka acuan, sehingga dalam pandangan mereka kegiatan bisnis adalah amoral (Ismanto 2009).
PERGANTIAN KANTOR AKUNTAN PUBLIK dan FAKTOR-FAKTOR YANG MEMPENGARUHINYA Hernyke Alviani Sembiring Meliala; Ardiani Ika Sulistyawati
MAKSIMUM Vol 8, No 1 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i1.5163

Abstract

Penelitian   ini   bertujuan   untuk   menemukan   bukti   empiris   mengenai   faktor-faktor   yangmempengaruhi pergantian kantor akuntan publik (KAP)pada perusahaan yang terdaftar di Bursa Efek Indonesia(BEI). Variabel yang digunakan dalam penelitian ini adalah pergantian KAP, pergantian manajemen, financialdistress, opini auditor, ukuran KAP, dan ukuran klien.Populasi dalam penelitian in imerupakan seluruh perusahaan yang terdaftar di BEI tahun 2008-2012.Pemilihan sampel menggunakan metode purposive sampling. Sampel penelitian ini terdiri dari 57perusahaan yang terdaftar di BEI. Total sampel dalam penelitian ini adalah 285 perusahaan, Hipotesis dalam penelitian ini diuji menggunakan regresi logistik.Hasil penelitian menunjukkan bahwa pergantian manajemen berpengaruh signifikan terhadap pergantian KAP. Sedangkan variabel financial              distress,             opini             auditor,             ukuranKAP     dan     ukuran     klien     tidak       berpengaruh       signifikan       terhadap       pergantian       KAP.
Keadilan Ekonomi dalam Perspektif Ekonomi Syariah: Sebuah Tinjauan Teori Suryani Suryani
MAKSIMUM Vol 2, No 1 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v2i1.1094

Abstract

Manusia telah diciptakan untuk menangani bumi ini untuk mencapai kemakmuran dan kebahagiaannya, dengan tidak boleh mengambil tindakan yang lain kecuali untuk menegakkan keadilan. Islam menghendaki supaya keadilan itu dapat dicapai dalam segala aspek hidup, termasuk politik, ekonomi, sosial, dan budaya.Komitmen Islam yang besar pada persaudaraan dan keadilan, menuntut agar semua sumber daya dimafaatkan untuk mewujudkan maqashid syari’ah, yakni pemenuhan kebutuhan hidup manusia, terutama kebutuhan dasar (primer), seperti sandang, pangan, papan, pendidikan dan kesehatan. Persaudaraan dan keadilan juga menuntut agar sumberdaya didistribusikan secara adil kepada seluruh rakyat melalui kebijakan yang adil melalui instrumen zakat, infaq, sedekah, pajak, kharaj, jizyah, cukai ekspor-impor dan sebagainya.Konsep keadilan sosio ekonomi dalam Islam berbeda secara mendasar dengan konsep keadilan dalam kapitalisme dan sosialisme. Keadilan sosio ekonomi dalam Islam, selain didasarkan pada komitmen spritual, juga didasarkan atas konsep persaudaraan universal sesama manusia.
EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46 Ida Kristiana
MAKSIMUM Vol 7, No 1 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v7i1.3202

Abstract

This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS  This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence
Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 Noor Mita Dewi
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.40-51

Abstract

This study aims to predict empirical evidence regarding the effect of institutional ownership, independent boards and audit committees partially or simultaneously on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016. Based on this, this study takes the title " The Influence of Institutional Ownership, the Independent Board of Commissioners and the Audit Committee on Tax Avoidance in Banking Companies listed on the Indonesia Stock Exchange for the Period 2012 - 2016 ". The selected population of all banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016. The sampling method used in this study is the cluster sampling method, which is a form of purposive sampling by taking a predetermined sample based on the aims and objectives of the study, which obtained 115 samples from banking companies. The data used are secondary data with linear regression data analysis. Based on the research results, it is known that institutional ownership has a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted. The independent board of commissioners has a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted. The audit committee has no significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016, so the hypothesis is rejected. Institutional ownership, independent board of commissioners and audit committee have a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted.
PENGARUH KONFLIK KEAGENAN TERHADAP CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN Wahyu Manuhara Putra
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.252

Abstract

AbstractThis study aimed to test whether the Corporate Governance associated the Agent- Conflicts This research Used exploratory principal components analysis and kanonikal analysis on 6 individual governance variables to get the 5 factors representing different dimensions of corporate governance and treasures the agent, conflict firms based on 7 agency conflict proxies used in the literature. Results of analysis found thatCompanies with greater agency conflict has a mechanism for better corporate governance, in particular that the low ownership structure has a high impact on institutional ownership. Overall the result support the theory that the existence and role of corporate governance mechanisms on firm is a function of agencyConflict in the company. Keyword : Agency Conflicts, Corporate Governance, exploratory principal components analysis, kanonikal analysis
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI Dian Khaerani; R. Ery Wibowo Agung S
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1805

Abstract

The purposes of this study are to and analyze the influence of intellectual, emotional and spiritual intelligence to the understanding of accounting either stimulantly or partially.This study focused on the influence of intellectual, emotional and spiritual intelligence to the understanding of accounting by using primary data obtained from the questionnaire. Population of the study was obtained from the accounting students at three different universities in Semarang namely UNIMUS Semarang, UNNES and UDINUS. Number of samples taken was 50 respondents.The type of data collected is primary data. Hypothesis testing result indicated that the intellectual, emotional, spiritual intelligence had possitive relationship with the understanding of accounting. This study was taken as one source of literature and reference. It can be concluded that intellectual, emotional and spiritual intelligence has a positive impact on the understanding of accounting at 21.346. The influnece of the three independent variables on understanding accounting can be seen from the score of adjusted coefficient of determination which is more than 50 percent; 0.55 or 55 percent.Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, accounting understanding.
ANALISIS PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK REKLAME DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (PAD) (STUDI EMPIRIS PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2009-2016) Tuti Priyanti; Ayu Noviani Hanum; Ery Wibowo
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5175

Abstract

This research is entitled Analysis of Hotel Tax Influence, Advertisement Tax and Parking Tax onRegional Original Income. The purpose of this study was to determine the effect of hotel tax, advertisement taxand parking tax on local revenue in Central Java Province in 2009-2016. The data used are Regional Original Revenue, Hotel Tax, Advertising Tax and Parking Tax forSurakarta City, Semarang City, Pati Regency, Klaten Regency and Banyumas Regency in 2009-2016 toexamine the effect of hotel tax, advertisement tax and parking tax on local revenue. The analysis techniqueused is Multiple Regression Analysis. The results showed that Hotel Tax has a partial effect on Regional Original Income with a significantvalue of 0.009, Advertisement Tax has no partial effect on Regional Original Income with a significant valueof 0.349 and parking tax does not have a partial effect on Regional Original Income with a significant valueof 0.456. While the hotel tax, advertisement tax and parking tax simultaneously affect local revenue.
Pengaruh Open Banking berbasis Open API terhadap Eksistensi Perbankan Muqorobin, Masculine Muhammad; Anggraini, Ayu; Rahmawati, Ayu Dwi; Yohanes, Diana; Ifkarina, Faricha Dzakia
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.11.2.2021.75-84

Abstract

Open Banking is a system that provides financial institution network data to users through an API (application programming interface). Open API gives API providers the right or ability to provide consumer data access to API users with consumer consent. This study aims to determine the readiness of banks in Indonesia to implement Open Banking based on Open API. The method used is a qualitative phenomenological approach by collecting various data, analyzing, and describing the results of the analysis. The results of this study indicate that Indonesia can implement Open Banking based on the Open API by conducting an assessment of countries that have implemented it such as the UK, in order to encourage digital progress in the Banking industry so as to create connectivity between banks and Payment System Service Providers (PJSP) through open Banking.

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