METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist adalah media informasi karya ilmiah pada ilmu Akuntansi dan Keuangan yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi Universitas Methodist Indonesia, terbit 2 (dua) kali setahun, pada bulan Oktober dan April. Media ini terbuka untuk para akademisi, ilmuwan, praktisi, mahasiswa yang berkontribusi pada pengembangan ilmu pengetahuan untuk kebaikan seluruh dunia. Jurnal ini diharapkan mampu menjadi sarana komunikasi ilmiah dan berkontribusi bagi bangsa Indonesia serta dunia internasional.
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<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT MASA COVID-19 PANDEMIC PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Duma Megaria Elisabeth]]>;
<![CDATA[Farida Sagala]]>;
<![CDATA[Greace Weros Putri Binventy]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp13-29
<![CDATA[Kemunculan Covid-19 membuat perubahan relatif drastis dalam berbagai aspek kehidupan termasuk sektor industri food and beverages. Hal ini berdampak terhadap kinerja keuangan perusahaan food and beverages. Kinerja keuangan merupakan gambaran kondisi keuangan perusahaan dilihat berdasarkan analisis rasio keuangan yang terdiri dari rasio profitabilitas, rasio likuiditas, rasio leverage dan rasio aktivitas. Penelitian ini bertujuan untuk menguji dan menganalisis kinerja keuangan sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 17 sampel dengan menggunakan teknik purposive sampling. Data penelitian berupa laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id, www.idnfinancials.com, dan situs resmi perusahaan yang menjadi sampel pada penelitian ini. Metode analisis data yang digunakan adalah Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan terdapat perbedaan rasio profitabilitas, rasio likuiditas dan rasio aktivitas sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Kemudian, tidak terdapat perbedaan rasio leverage sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia.]]>
<![CDATA[DETERMINAN KUALITAS INFORMASI AKUNTANSI PADA PT. PERKEBUNAN NUSANTARA II ]]>
<![CDATA[Mulatua P. Silalahi]]>;
<![CDATA[Gracesiela Yosephine Simanjuntak]]>;
<![CDATA[Rike Yolanda Panjaitan]]>;
<![CDATA[Duma Rahel Situmorang]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp64-73
<![CDATA[The purpose of this study was to examine the effect of the use of information technology, user experience and intensity of use on the quality of accounting information at PT. Nusantara Plantation II. The basic population of this research is the financial, administrative and human resource management staff of PT. Nusantara Plantation II. This study uses a saturated sampling technique to obtain the sample, so that all employees are used as samples. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. The results showed that simultaneously the variable use of information technology, user expertise and intensity of use and user expertise have a significant effect on the quality of accounting information, while the use of information technology and user expertise partially has a significant positive effect on the quality of accounting information, while the intensity of use has no significant effect on the quality of accounting information PT Perkebunan Nusantara II.]]>
<![CDATA[PENGARUH PENGHINDARAN PAJAK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 ]]>
<![CDATA[Renika Hasibuan]]>;
<![CDATA[Indah Purnamasari Aceh]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp74-87
<![CDATA[The aim of this research is to test about tax avoidance and institutional ownership towards cost of debts to manufacture firms in partial and simultaneously test registered to Bursary Effect of Indonesia (BEI) in 2016-2020. The research population is 193 companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 193 companies. The number of samples used were 15 companies in 5 years of research as many as 75 companies using purposive sampling method. The data processing program uses SPSS (Staticical Product and Service Solution) version 25. The analytical method used in this study is the classical assumption test, multiple linear regression test, coefficient of determination test (R2), partial test (t-test) and simultaneous test (F test). The results of the study show that the variable tax avoidance has a positive and significant effect on the cost of debt while institutional ownership has a positive and significant effect on the cost of debt while tax evasion and institutional ownership simultaneously have a positive and significant effect on the cost of debt in companies listed on the IDX in 2016-2020.Keywords: Cost of Debt, Tax Avoidance and Institutional Ownerships.]]>
<![CDATA[FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION ]]>
<![CDATA[Gracia E. Simanjuntak]]>;
<![CDATA[Dimita Hemalli Premasari Purba]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp30-41
<![CDATA[The aim of this research was examine and analyze the effect ofownership structure, capital structureand company size on the corporate financial performance.The corporate financial performance in this study is measured using Return on Asset (ROA) the ownership structureas measured by managerial ownership, capital structureas measured by the Debt Equity Ratio (DER) and company sizeas measured by the total assets. The sample used was 20 companies from a population of 54 property, real estate and building construction companies that listed in Indonesia Stock Exchange 2015-2019 and obtained a total of 100 observations for the period 2015-2019. The sample is determined using the purposive sampling method. This study uses multiple regression analysis and is processed using SPSS. The results from this research showed that ownership structure partially has negative insignificant effect on corporate financial performance, the capital structure partially has anegative significant effecton corporate financial performance,company sizepartially has positive insignificaneffect on corporate financial performance. Ownership structure, capital strucuture and company size simultaneously has effect on corporate financial performance]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DENGAN VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Afri Sentosa S.]]>;
<![CDATA[Melanthon Rumapea]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp1-13
<![CDATA[This study aims to determine the effect of free cash flow, management ownership, and institusional ownership to the debt policy with the investment opportunity set as a moderating variable of manufacturing companies listed on the Indonesia Stock Exchange on period 2017 to 2019. Variables used in this research is free cash flow, management ownership, and institusional ownership as an independent variable, debt policy as the dependent variable and the investment opportunity set as a moderating variable. This study was performed on companies listed on the Indonesia Stock Exchange. This research was conducted at 24 companies that meet the criteria of a sampling of 171 companies listed in the Indonesia Stock Exchange. The research data are secondary data from the annual financial statements published 24 companies in Indonesian Stock Exchange.]]>
<![CDATA[AUDIT PENGELOLAAN KEUANGAN RUMAH TANGGA DAN TEKNOLOGI INFORMASI TERHADAP GAYA HIDUP DI ERA NEW NORMAL ]]>
<![CDATA[Rizqy Fadhlina Putri]]>;
<![CDATA[Rini Fadhillah Putri]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp88-95
<![CDATA[Tujuan pelaksanaan penelitian ini adalah merumuskan kajian pentingnya audit dalam rumah tangga, perubahan tata kelola teknologi informasi dan desain hubungan audit dan tekonologi informasi terhadap kualitas ekonomi keluarga. Metode penelitian adalah Research and Development (R&D), dengan sampel yang digunakan adalah Pegawai/Dosen UMN Al Washliyah kota Medan dan Kabupaten Deli Serdang dengan kriteria laki-laki dan perempuan yang sudah berumah tangga sebanyak 35 orang, teknik pengumpulan data yang digunakan adalah angket Skala Likert dan data sekunder. Hasil penelitian ini adalah pengelolaan keungan rumah tangga dengan menggunakan teknologi informasi dirasa sudah cukup baik, karena beberapa dari mereka sdh mencatat semua pengeluaran rumah tangga dan gaya hidup yang mereka terapkan masih bervariasi, ada yang gaya hidupnya tinggi (high Profile) dan ada juga yang sederhana (low profile).]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP FEE AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Mitha Christina Ginting]]>;
<![CDATA[Duma Megaria Elisabeth]]>;
<![CDATA[Jou Immanuel Sianturi]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp49-63
<![CDATA[The purpose of this study is to assess partially and quantitatively the effect of company size, KAP size, company risk and profitability on the audit fees of banking companies listed on the Indonesia Stock Exchange (IDX). It's about testing and analyzing at the same time. This type of research is causal research using a sample of 17 banking companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample survey was conducted using the target sampling method. The data used is secondary data obtained from the website www.idx.co.id. The first data analysis process is the traditional assumption test, then the hypothesis is tested. The statistical method used is multiple linear regression analysis. Meanwhile, the results of this study indicate that company size, accounting firm size (KAP), company risk and profitability together have a significant influence on registered bank audit fees. Indonesia Stock Exchange 2017. 2020. In part, company size has a large positive impact on audit fees, Public Accounting Firm (KAP) size has a large positive impact on audit fees, and company risk has a large positive impact on audit fees. has a positive but negligible impact on profitability and profitability has a positive impact. This will affect the exam fee.]]>
<![CDATA[PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS PELAPORAN INFORMASI AKUNTANSI PADA CV. CITYLAND INTERNUSA ]]>
<![CDATA[Melisa Lora Purba]]>;
<![CDATA[Yosephine N. Sembiring]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No1.pp42-48
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimanakah sistem informasi akuntansi persediaan bahan baku yang diterapkan oleh CV. Cityland Internusa. Metode yang digunakan adalah metode kualitatif, sumber data dalam penelitian ini adalah data sekunder dan data langsung, teknik pengumpulan data yang digunakan adalah studi kepustakaan, observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah deskriptif kualitatif. Berdasarkan hasil penelitian dapat disimpulkan bahwa CV. Cityland Internusa menerapkan sistem informasi akuntansi persediaan yang menunjukkan bahwa tugas-tugas atau fungsi yang telah dilakukan serta sistem pencatatan dan pelaporan mengenai aktifitas pengelolaan persediaan belum efektif. Penerapan sistem informasi akuntansi persediaan bahan baku baik pencatatan dan pelaporan CV. Cityland Internusa masih kurang baik, karena pencatatan dan pelaporan persediaan masih dilakukan secara manual di dalam setiap transaksi persediaan bahan baku.]]>
<![CDATA[EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT OBATAN PASIEN COVID 19 PADA RUMAH SAKIT MITRA MEDIKA TANJUNG MULIA ]]>
<![CDATA[Esra Kembar Tua Hutasoit]]>;
<![CDATA[Edison Sagala]]>;
<![CDATA[Ivo Maelina Silitonga]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No2.pp107-113
<![CDATA[This study aims to analyze the Accounting Information System for Drug Inventory at Mitra Medika Tanjung Mulia Hospital. In this study, the author uses a descriptive technique, which is an analytical process that begins with collecting data, grouping the data and then compiling, analyzing and interpreting so that the actual picture of the problem under study is obtained. The technique of collecting data is through a documentation study, which is to obtain the necessary data from the hospital regarding the accounting information system for drug supplies. Based on research and discussion regarding the Evaluation of the Accounting Information System for Drug Inventory for Covid-19 Patients at Mitra Medika Tanjung Mulia Hospital, it shows that the accounting information system implemented has been implemented well and is able to assist leaders in making good decisions.]]>
<![CDATA[ANALISIS PENILAIAN KINERJA KEUANGAN PADA PT. BPR PARO LABA TONDANO, MINAHASA ]]>
<![CDATA[Natalita Devinia Rondonuwu]]>;
<![CDATA[Frida Magda Sumual]]>;
<![CDATA[Olifia Yodiawati Tala]]>
<![CDATA[ METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jsika.Vol6No2.pp126-135
<![CDATA[The purpose of this study was to determine the financial performance of PT BPR Paro Laba Tondano, Minahasa using the profitability ratio approach, solvency ratio, liquidity ratio, and growth ratio for the 2016-2020 period. The secondary data source used was taken directly at PT BPR Paro Laba Tondano, Minahasa. The data collection method used is documentation. This research method is descriptive quantitative. The results showed that the profitability ratio using the ROE ratio showed that the bank was quite capable of earning profits from its own capital. The growth ratio shows the growth per semester continues to decline. Solvency ratios using Debt-to-Equity Ratio show banks are able to pay debts with the capital they have. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, 2017 to 2018 to 2018 to 2019 down, and 2018 to 2019 to 2019 to 2020 back up. Liquidity ratios using Quick Ratio show that banks are less able to fulfill obligations to depositors with the most liquid assets. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, while 2018 to 2019, 2019 to 2020 down.]]>
