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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 6 Documents
 1 
Search results for , issue "Vol 17, No 2 (2021)" : 6 Documents clear
Measurement of Customer Satisfaction Using Operational Reliability and Responsiveness to Customers of KSPPS BMT Assyafi'iyah Berkah Nasional, Pekalongan Branch Suharto Suharto; Siti Lela Nurmarlina; Nani Septiana
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.655

Abstract

This study aims to analyze the effect of operational reliability the responsiveness on customer satisfaction. Coincidence sampling technique was used to obtain a sample of 85 respondents. The terms of the instrument test use validity and reliability tests. The requirements are normal liliefors, homogeneity, linearity, and regression significance must be met while the analysis of the model used is a structural equation, namely Structural Equation Modeling.The findings of this study are that there is a direct positive effect of operational reliability on responsiveness, there is a direct effect of operational reliability on customer satisfaction, and there is a direct effect of responsiveness on customer satisfaction.
Nilai Budaya Memoderasi Pengaruh Sistem Pengendalian Intern terhadap Penanggulangan Fraud dalam Pengelolaan Pajak Hotel di Kota Parepare Hernianti Harun; Tenriwaru Tenriwaru; Julianty Sidik Tjan
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.642

Abstract

This study aims: 1) To examine and analyze the internal control system that influences the prevention of fraud in hotel tax management in the city of Parepare. 2) To examine and analyze the cultural value of moderating the influence of the internal control system on fraud prevention in hotel tax management in the city of Parepare.This research was conducted in Parepare City from February to July 2021. The population in this study was 88 hotel entrepreneurs. Sampling using the census technique. The data analysis technique used the stimulus equation with the path analysis estimation technique. The application program Statistical Package for the Social Sciences (SPSS) version 23 was used to assist in analyzing the data used in this study. Using moderated regression analysis and Hypothesis Testing.The results of the study show that: 1) The internal control system has a significant effect on overcoming fraud in hotel tax management in the city of Parepare, because the implementation of the control system creates a supervisory system and internal procedures for each hotel in order to close all loopholes for fraud or financial abuse, including the payment of hotel taxes. 2) Cultural values moderate the influence of the internal control system on fraud prevention in hotel tax management in the city of Parepare. This means that the application of Bugis cultural values, including sipakatau', sipakalebbi and sipakalebbi, is able to strengthen the implementation of the internal control system at each hotel in the City of Parepare in relation to preventing fraud in hotel tax management.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Akhmad Darmawan; Raras Noor Sandra; Fatmah Bagis; Dwi Vina Rahmawati
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.643

Abstract

 Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh dari Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah seluruh perusahaan Sub Sektor Makanan dan Minuman yang tercatat di Bursa Efek Indonesia periode tahun 2016-2019. Metode yang digunakan untuk pengambilan sampel yaitu dengan purposive sampling dan diperoleh sebanyak 17 perusahaan Makanan dan Minuman dalam kurun waktu 4 tahun sehingga didapatkan 68 sampel observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 20. Hasil dari penelitian ini menunjukkan bahwa : 1) Profitabilitas, Likuiditas dan Ukuran Perusahaan berpengaruh secara simultan terhadap Struktur Modal, 2) Profitabilitas berpengaruh positif dan signifikan terhadap Struktur Modal, 3) Likuiditas berpengaruh negatif dan signifikan terhadap Struktur Modal, 4) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Struktur Modal.Kata kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan  
Analisis Faktor-Faktor Yang Mempengaruhi Corporate Sosial Responsibility Pada Bank Syariah Di Indonesia Fajar Satriya Segarawasesa; Nanda Amelia Jauhari; Layli Rahmah Sulistianingtyas
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.645

Abstract

Kesesuaian prinsip syariah dengan pengungkapan tanggung jawab sosial membuat anggapan bahwa entitas syariah termasuk lembaga keuangan syariah mengungkapkan tanggung jawab sosialnya lebih transparan. Pengungkapan tanggung jawab sosial perusahaan atau Corporate Social Responsibility Disclosure merupakan tanggung jawab sosial perusahaan kepada stakeholder. Tujuan Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi corporate social responsibility disclosure pada bank syariah di indonesia. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah Bank Umum Syariah yang ada di Indonesia dan sampling akan diambil dengan metode purposive sampling. Analisis data dilakukan dengan uji asumsi klasik, pengujian hipotesis menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negative terhadap pengungkapan CSR, sedangkan ukuran perusahaan, ukuran dewan pengawas Syariah dan komite audit tidak berpengaruh terhadap pengungkapan CSR.
Pengaruh Keberadaan Marketplace Terhadap Minat Beli Konsumen pada Toko Konvensional di Kelurahan Gunung Terang Kota Bandar Lampung Nina Lelawati; Ratmono Ratmono; Fitriani Fitriani
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.657

Abstract

The existence of Shopee, Tokopedia, Lazada, Bukalapak, blibli.com and other marketplaces has more or less been realized by the entire community. This gives rise to the phenomenon of diminishing buying interest in Conventional Store customers who sell their products offline. The purpose of this study was to analyze the effect of the existence of a Marketplace which refers to the variables of price, product completeness, convenience, and promotion on the buying interest of conventional store customers in Gunung Terang Village, Bandar Lampung City. This study uses a sampling research method with accidental sampling technique with the number of respondents as many as 103 Conventional Store Customers in Gunung Terang Village. Data collection techniques using literature study, interviews, observations and questionnaires. Data management in this study will use the smartPLS software version 3.3. The results of the study found that the variable price and product completeness had a positive and significant effect on consumer buying interest, while the convenience and promotion variables had no effect on consumer buying interest in conventional stores
Pengaruh Penerapan Sistem Informasi Akuntansi Pemanfaatan Teknologi Informasi dan Kualitas SDM terhadap Peningkatan Kinerja Karyawan (Studi Kasus Pada BUM Desa Di Kabupaten Rejang Lebong) Tuti Hermalinda; Berlian Afriansyah; Meriana Meriana
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.603

Abstract

This study aims to determine the extent to which the application of accounting information systems, the use of quality information technology and human resources will affect the improvement of employee performance. This study uses a statistical test, namely the hypothesis test either partially or simultaneously with the t test and the F test. Data collection using a Likert scale questionnaire with the number of respondents as many as 180 employees of BUM Desa in Rejang Lebong Regency. The results showed that there was a significant influence between the variables of the Accounting Information System, Information Technology and Human Resources on the Performance of BUM Desa Employees.

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