Akuisisi : Jurnal Akuntansi
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.
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<![CDATA[ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG ]]>
<![CDATA[Hendri, Nedi]]>;
<![CDATA[Suyanto, Suyanto]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of  Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people.  Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled. Keywords: Zakat Fund, Empowerment, and Poor Urban.]]>
<![CDATA[ENTREPRENEURSHIP DEVELOPMENT MODEL for MIGRANT WORKERS (Case Study of Migrant Workers in Hongkong) ]]>
<![CDATA[Nusantoro, Jawoto]]>;
<![CDATA[Baskoro, Ery]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[ABSTRACT Migrant workers have became a phenomenon for the government. They have been considered as foreign exchange heroes for the government but on the contrary there is something untouchable thing after they have done their contracts. Do they will decide to continue their contracts or cut off their contracts and go back to Indonesia with all the problems embedded to them. Entreprenuership is one of the solution for them as their provision skill after they go back to Indonesia and not working as migrant workers anymore. Based on the problem, an alternative model must be found for the problem solver. The Objectives of this research is to make an entrepreneurship development model for the migrant workers. The specifif objectives for the research is to implement the entrepreneurship development model for the migrant worker that can be used by migrant workers. The Research method used for the research is multiple case study. The collecting data method used for the research is combinating approach (triangulation). There are survey, observation, field study PRA (Participatory rural appraisal) and action research. Research level used for the research is explorative and analysis method used for the research is qualtitative. Key words : Entrepreneurship, migrant]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Verawaty, Verawaty]]>;
<![CDATA[Jaya, Ade Kemala]]>;
<![CDATA[Mendala, Tita]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[The research is aimed to analyze the influences of financial performance to the company stocks return. The sample is mining companies listed in the Indonesia Stock Exchange in 2013. The study concluded that at the significant level (α) of 5%, there are no significant influences between DER (Debt to Equity Ratio), REO (Return on Equity), EPS (Earning Per Share), PER (Price Earning Ratio) and NPM (Net Profit Margin) to the stocks return. The results are related to the decrease of mining commodities in international market since 2012, the governmentâs plans to implement a rule banning the export of low-calorie coal, the drastic decline of exchange rate of rupiah against US dollar, the trade deficit in 2013 and world market conditions which make Indonesian exports declined.  Keywords: DER (Debt to Equity Ratio), REO (Return On Equity), EPS (Earning Per Share), PER (Price Earning Ratio), NPM (Net Profit Margin), Stocks Return]]>
<![CDATA[JANUARI EFFECT IN THE INDONESIAN STOCK EXCHANGE: COMPARISON OF BIG AND SMALL CAP STOCKS ]]>
<![CDATA[Japlani, Ardiansyah]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[Researchers have detected in the financial markets the presence of the January effect, which refers to the historical patterns of higher returns in January than that of the other months(Feb-Dec). This study investigates that the exixtence of January effect on small capitalization stocks is much stronger than the big capitalization stocks in Indonesian stock exchange. We found that there is no January effect in Indonesian Stock Exchange. We explain this phenomenon by examining all stocks, as measured by the t test and analysis regression of dummy. We still use the similiar procedure by using t test and dummy regression, but the sample is divided into big and small capitalization stocks. We found that the January effect is stronger for big capitalization stocks than the small capitalization stocks. Keywords: Stock returns, Big capitalization stocks, small capitalization stocks, T test, and Regression of dummy.]]>
<![CDATA[STUDI KRITIK PRINSIP KEHATI-HATIAN DALAM PERSPEKTIF PENCEGAHAN PEMBIAYAAN BERMASALAH PADA BANK SYARIAH ]]>
<![CDATA[Rosmalinda, Upia]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[Prudent banking principles representing important factor in the effort realizing healty banking system, strength and sturdy. But that way, equipment of law and regulations, especially concerning prudent banking principles in the reality not yet enough guaranted national banking quit of all its problems especially non performing loans. That is main factors the rarefaction national banking system, beside other factor like weakening of controlling of Central Bank (Bank Indonesia). There are a lot of arrangements concerning prudent banking principles in banking regulations in Indonesia, including in shariah banking system which its arrangements relate to Islamic Law. Â Keyword : Prudent banking, shariah banking, non performing loans.]]>
<![CDATA[MANIPULASI LABA RIIL: UPAYA UNTUK MENGHINDARI KERUGIAN ]]>
<![CDATA[Sari, Gustin Padwa]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the companys operating cash flow and increase the cost of production to avoid losses. Key words: Abnormal Operating Cash Flow , Abnormal Production Costs ,Abnormal Discretionary Expenses, Real Manipulation Combinations,Prospect Theory, Manufakturing Companies.]]>
<![CDATA[ANALISIS HUBUNGAN PERSEPSI KEADILAN DENGAN KEPUASAN KOMPENSASI TERHADAP KINERJA WARTAWAN PADA SURAT KABAR HARIAN BERNAS DI YOGYAKARTA ]]>
<![CDATA[Rahayu, Sri Retnaning]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[Globalisasi yang makin tidak terbendung membuat Manajemen Sumber Daya Manusia menjadi sangat penting dalam meningkatkan daya saing baik di dalam maupun luar negeri. Manajemen sumber daya manusia melibatkan semua keputusan dan praktik manajemen yang secara langsung mempengaruhi sumber daya manusia, orang yang bekerja bagi organisasi tersebut. Hal-hal seperti ini yang mendorong manajemen dalam perusahaan terus berusaha menyempurnakan berbagai sistem dalam pengelolaan sumber daya manusia bermuara pada peningkatan kinerja perusahaan. Berdasarkan uraian di atas, penulis tertarik menyoroti Surat Kabar Harian BERNAS yang berlokasi di Yogyakarta merupakan salah satu surat kabar lokal yang dirancang memiliki bobot berita yang sepadan dengan surat kabar harian nasional. Surat kabar BERNAS lugas dan kritis dalam penulisan berita-beritanya. Untuk mendapatkan berita yang tajam terpercaya, surat kabar ini harus memiliki tim kerja yang handal. Ujung tombak tim kerja surat kabar adalah wartawan. Untuk mendapatkan berita yang hangat, cepat dan berkualitas dibutuhkan wartawan-wartawan yang tangguh. Kata Kunci: Persepsi Keadilan, Kepuasan Konpensasi dan Kinerja.]]>
<![CDATA[JANUARI EFFECT IN THE INDONESIAN STOCK EXCHANGE: COMPARISON OF BIG AND SMALL CAP STOCKS ]]>
<![CDATA[Ardiansyah Japlani]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v11i2.20
<![CDATA[Researchers have detected in the financial markets the presence of the January effect, which refers to the historical patterns of higher returns in January than that of the other months(Feb-Dec). This study investigates that the exixtence of January effect on small capitalization stocks is much stronger than the big capitalization stocks in Indonesian stock exchange. We found that there is no January effect in Indonesian Stock Exchange. We explain this phenomenon by examining all stocks, as measured by the t test and analysis regression of dummy. We still use the similiar procedure by using t test and dummy regression, but the sample is divided into big and small capitalization stocks. We found that the January effect is stronger for big capitalization stocks than the small capitalization stocks. Keywords: Stock returns, Big capitalization stocks, small capitalization stocks, T test, and Regression of dummy.]]>
<![CDATA[STUDI KRITIK PRINSIP KEHATI-HATIAN DALAM PERSPEKTIF PENCEGAHAN PEMBIAYAAN BERMASALAH PADA BANK SYARIAH ]]>
<![CDATA[Upia Rosmalinda]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v11i2.22
<![CDATA[Prudent banking principles representing important factor in the effort realizing healty banking system, strength and sturdy. But that way, equipment of law and regulations, especially concerning prudent banking principles in the reality not yet enough guaranted national banking quit of all its problems especially non performing loans. That is main factors the rarefaction national banking system, beside other factor like weakening of controlling of Central Bank (Bank Indonesia). There are a lot of arrangements concerning prudent banking principles in banking regulations in Indonesia, including in shariah banking system which its arrangements relate to Islamic Law. Keyword : Prudent banking, shariah banking, non performing loans.]]>
<![CDATA[MANIPULASI LABA RIIL: UPAYA UNTUK MENGHINDARI KERUGIAN ]]>
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v11i2.23
<![CDATA[This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the company's operating cash flow and increase the cost of production to avoid losses. Key words: Abnormal Operating Cash Flow , Abnormal Production Costs ,Abnormal Discretionary Expenses, Real Manipulation Combinations,Prospect Theory, Manufakturing Companies.]]>
