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INDONESIA
Akuisisi : Jurnal Akuntansi
Published by Universitas Muhammadiyah Metro
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 11, No 1 (2015)" : 9 Documents clear
APAKAH UKURAN ITU PENTING? (Studi Empiris pada Prusahaan Manufaktur di Bursa Efek Jakarta tahun 2012-2014) Japlani, Ardiansyah
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Stock market is a vital in importance for the economical development of a country. This study aimed to investigate the effect of market capitalization on stock return. Stock return in this study using mean of average stock return for years 2012 to 2014. This study uses comparison between large and small capitalization market. We diviede the sample into two groups, large and small cap. If the market capitalization is more than five trillion, it is categorized as large caps. If the market capitalization is less than one trillion, it is categorized as small cap firms. We found that the small cap firms have a stronger effect on the stock market than large cap firms by using analysis of regression.
ANALISIS DAYA SAING EKSPOR KOMODITI UNGGULAN NON MIGAS DI PROVINSI SUMATERA SELATAN Trianto, Anton
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to analyze the level of competitiveness of 7 non-oil commodities of South Sumatera Province, namely rubber, palm oil (CPO), coal, wood and wood products, shrimp, coffee and tea. The secondary data are used in this research which are the export value of 7 non-oil comodities of South Sumatera and the value of national exports for the same commodity in 2005-2013 period. The method of analysis using calculation of the index RCA (Revealed Comparative Advantage). The results showed that only rubber and coal commodity that can be categorized as a commodity that has a fairly high competitiveness. While other non-oil commodities such as shrimp, tea and coffee has an average value of RCA who approached a value of 1, which means the commodities are not yet classified as having a good competitiveness, but commodities are very good to continue to be developed so that can increase its competitiveness capabilities in the future. Three other commodities, namely palm oil and wood / wood products, are included in the category of commodities that are less competitive. Keyword: Export, Non-oil commodities, Competitiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN PEMBIAYAAN SYARIAH OLEH UMKM PADA LEMBAGA KEUANGAN SYARIAH DI KOTA METRO Siswono, Slamet Tedy
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini untuk mengetahui faktor apa saja yang mempengaruhi UMKM mengambil pembiayaan syariah pada lembaga keuangan syariah di Kota Metro.  Adapun faktor bebasnya dibatasi pada 5 variabel yaitu tingkat pendidikan, tingkat religiusitas, tingkat pengetahuan tentang lembaga keuangan syariah, biaya akad, dan jumlah modal. Dengan menggunakan metode analisis regresi linier berganda, hasil penelitian menyimpulkan bahwa kelima variabel bebas tersebut baik sendiri-sendiri maupun bersama-sama berpengaruh terhadap tingkat pengambilan pembiayaan pada lembaga keuangan syariah. Variabel tingkat pendidikan, tingkat religiusitas, biaya akad, dan jumlah modal berpengaruh positif terhadap variabel terikatnya, artinya semakin tinggi variabel bebas tersebut akan menyebabkan tingkat pengambilan pembiayaan syariah semakin besar. Sedangkan tingkat pengetahuan berpengaruh negatif terhadap tingkat pengambilan pembiayaan, artinya semakin tinggi tingkat pengetahuan tentang lembaga keuangan syariah akan menyebabkan pengambilan pembiayaan semakin rendah.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 - 2013 Hendri, Nedi
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research conducted in the field of agriculture and mining companies listed on the Indonesia Stock Exchange. The purpose of this research is to examine the impact firm size, firm public accounting size, consistency become a client, operation of complexity, profit of loss of business and auditor opinion toward audit delay. Sampling method that used is purposive sampling and the result are 21 firms as sample. This research is done for 2010 – 2013 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with statistic deskriptif test, classic assumption test before hypothesis test. Software SPSS 17 for windows is used to test in this research. The result of this research shows that independent variables simultaneously influenced 12,3 percent of dependent variable. Partially,  consistency become a client have negative significant toward audit delay. The other variables such as firm size, firm public accounting size, operation of complexity, profit or loss of business and auditor opinion do not affecting audit delay. Key words :  audit delay, firm size, firm public accounting size, consistency become a client, operation of complexity, profit or loss of business and auditor opinion.
ANALISIS PENILAIAN PERFORMANCE PERUSAHAAN BERBASIS BALANCE SCORE CARD (BSC) (Studi Kasus pada PT. Great Giant Pineapple. Terbanggi Besar Lampung Tengah) Yateno Yateno
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.3

Abstract

Pelaku bisnis untuk menghadapi persaingan pasar kelas regional, nasional maupun internasional yang semakin kompleks seperti saat ini diperlukan metode pengukuran kinerja yang dapat menilai kinerja perusahaan secara akurat dan komprehensif. Penelitian dilakukan dengan menggunakan data tahun 2012-2013 di PT Great Giant Pineapple untuk menganalisis perspektif keuangan, sedangkan untuk perspektif lain dianalisis melalui kuesioner perhitungan. Populasi dalam penelitian ini adalah untuk pelanggan dan karyawan PT. Great Giant Pineapple, sedangkan sampel yang diambil masing-masing adalah 100 responden untuk karyawan dan 100 responden kepada pelanggan. Kuesioner telah diuji validitas dan reliabilitasnya. Indikator yang digunakan dalam penelitian ini terdiri dari ROI, profit margin, rasio operasi, kepuasan pelanggan, inovasi, dan kepuasan karyawan. Dengan tujuan untuk menganalisis sistem pengukuran kinerja perusahaan dengan berbasis penerapan Balanced Scorecard Dalam penelitian ini metode yang dapat digunakan adalah Balance Scorecard. Balance Scorecard adalah alat pengukuran kinerja yang menggabungkan ukuran kinerja keuangan dan non keuangan. Balance Scorecard mengukur kinerja dari empat perspektif, yaitu perspektif learning dan pertumbuhan, perspektif proses bisnis internal, perspektif pelanggan, dan perspektif keuangan, dari hasil analisis yang dilakukan, diketahui bahwa kinerja PT Great Giant Pineapple cukup baik secara keseluruhan. Pada indikator perspektif keuangan ROI, profit margin, dan rasio operasi telah menunjukkan kinerja yang cukup. Untuk perspektif pelanggan menunjukkan kinerja yang baik di hadapan kepuasan pelanggan yang cukup memuaskan. Pada perspektif bisnis internal, perusahaan sudah bisa melakukan inovasi dengan baik. Dan untuk perspektif pembelajaran dan pertumbuhan menunjukkan tingkat kepuasan karyawan yang cukup memuaskan. Dari data penelitian tersebut dapat menunjukan bahwa dengan menggunakan Balance Scorecard untuk memberikan lebih terstruktur dan komprehensif.
ANALISIS DAYA SAING EKSPOR KOMODITI UNGGULAN NON MIGAS DI PROVINSI SUMATERA SELATAN Anton Trianto
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.9

Abstract

This research aimed to analyze the level of competitiveness of 7 non-oil commodities of South Sumatera Province, namely rubber, palm oil (CPO), coal, wood and wood products, shrimp, coffee and tea. The secondary data are used in this research which are the export value of 7 non-oil comodities of South Sumatera and the value of national exports for the same commodity in 2005-2013 period. The method of analysis using calculation of the index RCA (Revealed Comparative Advantage). The results showed that only rubber and coal commodity that can be categorized as a commodity that has a fairly high competitiveness. While other non-oil commodities such as shrimp, tea and coffee has an average value of RCA who approached a value of 1, which means the commodities are not yet classified as having a good competitiveness, but commodities are very good to continue to be developed so that can increase its competitiveness capabilities in the future. Three other commodities, namely palm oil and wood / wood products, are included in the category of commodities that are less competitive. Keyword: Export, Non-oil commodities, Competitiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN PEMBIAYAAN SYARIAH OLEH UMKM PADA LEMBAGA KEUANGAN SYARIAH DI KOTA METRO Slamet Tedy Siswono
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.10

Abstract

Penelitian ini untuk mengetahui faktor apa saja yang mempengaruhi UMKM mengambil pembiayaan syariah pada lembaga keuangan syariah di Kota Metro.  Adapun faktor bebasnya dibatasi pada 5 variabel yaitu tingkat pendidikan, tingkat religiusitas, tingkat pengetahuan tentang lembaga keuangan syariah, biaya akad, dan jumlah modal. Dengan menggunakan metode analisis regresi linier berganda, hasil penelitian menyimpulkan bahwa kelima variabel bebas tersebut baik sendiri-sendiri maupun bersama-sama berpengaruh terhadap tingkat pengambilan pembiayaan pada lembaga keuangan syariah. Variabel tingkat pendidikan, tingkat religiusitas, biaya akad, dan jumlah modal berpengaruh positif terhadap variabel terikatnya, artinya semakin tinggi variabel bebas tersebut akan menyebabkan tingkat pengambilan pembiayaan syariah semakin besar. Sedangkan tingkat pengetahuan berpengaruh negatif terhadap tingkat pengambilan pembiayaan, artinya semakin tinggi tingkat pengetahuan tentang lembaga keuangan syariah akan menyebabkan pengambilan pembiayaan semakin rendah.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 - 2013 Nedi Hendri
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.11

Abstract

This research conducted in the field of agriculture and mining companies listed on the Indonesia Stock Exchange. The purpose of this research is to examine the impact firm size, firm public accounting size, consistency become a client, operation of complexity, profit of loss of business and auditor opinion toward audit delay. Sampling method that used is purposive sampling and the result are 21 firms as sample. This research is done for 2010 – 2013 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with statistic deskriptif test, classic assumption test before hypothesis test. Software SPSS 17 for windows is used to test in this research. The result of this research shows that independent variables simultaneously influenced 12,3 percent of dependent variable. Partially,  consistency become a client have negative significant toward audit delay. The other variables such as firm size, firm public accounting size, operation of complexity, profit or loss of business and auditor opinion do not affecting audit delay. Key words :  audit delay, firm size, firm public accounting size, consistency become a client, operation of complexity, profit or loss of business and auditor opinion.
APAKAH UKURAN ITU PENTING? (Studi Empiris pada Prusahaan Manufaktur di Bursa Efek Jakarta tahun 2012-2014) Ardiansyah Japlani
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.1

Abstract

Stock market is a vital in importance for the economical development of a country. This study aimed to investigate the effect of market capitalization on stock return. Stock return in this study using mean of average stock return for years 2012 to 2014. This study uses comparison between large and small capitalization market. We diviede the sample into two groups, large and small cap. If the market capitalization is more than five trillion, it is categorized as large caps. If the market capitalization is less than one trillion, it is categorized as small cap firms. We found that the small cap firms have a stronger effect on the stock market than large cap firms by using analysis of regression.

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