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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 5 Documents
 1 
Search results for , issue "Vol 16, No 1 (2020)" : 5 Documents clear
Dtereminan Belanja Modal Bidang Kesehatan Daerah Provinsi Jawa Timur Moch Adam Ferdiansyah
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.461

Abstract

This research examined the determinant model of capital expenditures in the health sector.  Test of the determinant model rely on the premises of agency theory.  The determinan variables consists a several factors namely locally-generated revenue, general allocation fund, and special allocation fund.  Populations and samples which used in this study are city and district in east java province.  The observation period are three years observation during  2015-2017.  The model test used multiple regression.  The result of the test showed that locally-generated revenue, general allocation fund and special allocation fund are determinant of capital expenditure in health sector.  Locally-generated revenue and special allocation fund showed positive determination.  Meanwhile, general allocation fund indicate negative impact.Tujuan penelitian ini adalah menguji model determinan belanja modal bidang kesehatan. Model determinan belanja modal bidang kesehatan ditinjau dari kerangka teori keagenan.  Variabel determinan yang diuji yakni pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus. Populasi dan sampel penelitian yang digunakan sebagai objek amatan adalah daerah provinsi Jawa Timur. Periode amatan mencakup tiga periode yakni 2015-2017. Pengujian model menggunakan uji regresi linier berganda.  Hasil uji menunjukkan bahwa secara empiris variabel pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus merupakan determinan dari alokasi belanja modal bidang kesehatan. Pendapatan asli daerah dan dana alokasi khusus menunjukkan determinasi positif. Sementara itu, dana alokasi umum menunjukkan determinasi negatif
Pengaruh Iklim Komunikasi dan Motivasi Terhadap Produktifitas Kerja Muhammad Mansyur
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.445

Abstract

The purpose of this study is to perceive and rolethe influence of the communication climate and motivation to the work productivity of employees in the Center for Development and Empowerment of Educators and Business Education. This research is causality using quantitative approach with the quotation of sample is 60 personnel. Data collections used interview, observation, literature and questionnaires in the form of questions techniques. The data analysis techniques using correlation coefficients analysis, multiple regression analysis as long as variance testing using aid programme viz Microsoft Excel. These results of this research indicate that communication climate and motivation are determining factors in measuring work productivity. Optimization the level of productivity is not yet spring to the leader's range of the from their subordinates in the communication that is not running smoothly and added to the rewards received by employees that are not comparable, which causes a decrease in employee motivation.
Analisis Faktor yang Mempengaruhi Perataan Laba Ridwan Ridwan; Fransiska Fransiska
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.457

Abstract

This study aims to examine the influence of factor analysis i.e. profitabilty, financial leverage, company size, public shareholders and liquidity on the income smoothing praxis of coal's sub-sector firm listed on the Stock Exchange in the 2013-2017 years. This research is a associative type. The data source used is secondary data in the form of the company's financial statements. The sampling technique used was purposive sampling, and samples of six coal's sub-sector firms. The data analysis method uses descriptive statistics analysis, panel data regression, the classical assumption test and hypotesis test. The results showed that income smoothing praxis can be influenced by profitabilty, financial leverage, company size, public shareholders and liquidity  both simultaneously and partially.
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018) Yanti Yanti; Mumun Maemunah
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.448

Abstract

The aim of this study is to determine the accounts receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this study is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this study is quantitative data. The source of the data in this study is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this study. The results of this study indicates that accounts receivable turnover has an affect on profitability. While inventory turnover does not affect on profitability. The results of the study simultaneously indicates that accounts receivable turnover and inventory turnover influence together on profitability.
Analisis Penangan Keluahan Terhadap Loyalitas Nasabah pada PT. BPRS Seprovinsi Lampung Ditta Nur Hidayanti
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.444

Abstract

The purpose of this research is to find and analyze the handling of complaints against customer loyalty at PT. SRBs in the Province of Lampung. This research is a quantitative study with a questionnaire data collection tool that is distributed to customers of PT. SRBs in the Province of Lampung. The sample used in this study was 100 customers, with a purposive sampling data collection technique. Analysis of the data used in this study is a simple linear regression data analysis. The results found that the handling of complaints can affect customer loyalty of PT. SRBs in the Province of Lampung. The magnitude of the effect of handling complaints on loyalty is 49.3%. Therefore to maintain customer loyalty PT. BPRS in Lampung Province can make various options such as improving service quality, increasing satisfaction, perceived value, E-Servqual and using mobile banking.Tujuan dilakukannya penelitian ini adalah untuk menemukan dan menganalisa penanganan keluhan terhadap loyalitas nasabah pada PT. BPRS sePropinsi Lampung. Penelitian yang dilakukan ini merupakan penelitian kuantitatif dengan alat pengumpulan data angket yang disebarkan kepada nasabah PT. BPRS sePropinsi Lampung. Sampel yang digunakan dalam penelitian ini adalah 100 orang nasabah, dengan teknik pengumpulan data purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis data regresi linier sederhana. Hasil penelitian menemukan bahwa penanganan keluhan dapat mempengaruhi loyalitas nasabah PT. BPRS sePropinsi Lampung. Besarnya pengaruh penanganan keluhan terhadap loyalitas adalah 49.3%. Oleh sebab itu untuk mempertahankan loyalitas nasabah PT. BPRS sePropinsi Lampung dapat melakukan berbagai opsi seperti peningkatan kualitas layanan, meningkatkan kepuasan, persepsi nilai, E-Servqual dan penggunaan mobile banking. 

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