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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 19 Documents
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Search results for , issue "Vol 19, No 1 (2023)" : 19 Documents clear
Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Pada Seluruh OPD Kabupaten Pamekasan Attamimi, Dafiq Fikri; Lestari, Yona Octiani
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.883

Abstract

The purpose of this study was to determine the effect of the implementation of performance-based budgeting on performance accountability in all OPD Pamekasan Regencies. The implementation of this performance-based budget uses four variables, namely, budget planning (X1), budget execution (X2), budget accountability (X3), and performance evaluation (X4). The study used primary data from a questionnaire distributed to several employees concerned as many as 139 respondents from all OPD as 38 OPD in Pamekasan Regency. This research uses multiple linear regression analysis methods. The results showed that budget execution and performance evaluation had an effect on performance accountability, while budget planning and budget accountability had no significant effect on performance accountability. The conclusion from the results of this study is that budget implementation and performance evaluation have a positive effect, while budget planning and budget accountability have a negative effect on the performance accountability of government agencies.
Pengaruh Persepsi Pengetahuan, Pemahaman dan Implementasi Akuntansi terhadap Penggunaan Sistem Informasi Akuntansi pada UKM di Kecamatan Metro Timur Salsabila, Zamira; Darmayanti, Elmira Febri; Fitriani, Fitriani
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1411

Abstract

Perceptions of UKM actors about accounting, accounting knowledge, accounting understanding, and accounting implementation affect the use of accounting information systems. This type of research is quantitative research. The population of this study is all UKM in the Metro City of 8.211 with a sample of 110 respondents. Data analysis techniques used are descriptive statistics, classical assumption test and hypothesis test. The results of the research on The perception of UKM actors about accounting, accounting knowledge, accounting understanding, and accounting implementation has a positive and significant.
Determinan Efektifitas Sistem Informasi Akuntansi Yanayiroh, Izzun Nisa; Permatasari, Ditya
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.891

Abstract

Efektifitas sistem informasi akuntansi merupakan level keberhasilan suatu sistem yang sudah dirancang mampu mengubah data mentah menjadi suatu informasi yang berguna. Kemajuan teknologi ini dapat dimanfaatkan oleh industri properti dengan meningkatkan penjualan melalui aplikasi online. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sistem informasi akuntansi, kecanggihan teknologi informasi, dan kinerja individu terhadap efektifitas sistem informasi akuntansi di Homestay Kecamatan Bumiaji Kota Batu, Malang. Jenis data yang digunakan data primer yang diperoleh dari kuesioner. Jumlah sampel dalam penelitian ini sejumlah 59 pemilik Homestay dan menggunakan metode non probability sampling purposive  dengan menggunakan purposive sampling. Teknik analisis data menggunakan teknik analisis linear berganda. Hasil dari penelitian ini menunjukkan bahwa kualitas sistem informasi akuntansi, kecanggihan teknologi informasi dan kinerja individu berpengaruh posistif dan signifikan terhadap efektifitas sistem informasi akuntansi.
Pengaruh Penempatan Kerja dan Beban Kerja Terhadap Kinerja Pegawai Praditha, Safana Mahenicha; Swasti, Ika Korika
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1465

Abstract

The purpose of this study was to determine how the work environment and workload affect employee performance. Employees of PT. Wasa Mitra Engineering Area Surabaya, which was launched with 102 employees, became the population of this study. The sampling technique used the saturated Random Sampling, so that 81 employees of the field were designated as research responden. Respondents were given a questionnaire using an ordinal scale on a Likert scale, with scores ranging from 1 to 5, to collect data. Then by using partial least squares (PLS) data analysis technique, the data was processed by validity testing, reliability testing, structural model testing, and hypothesis testing. The results showed that the work placement of employees at PT. Wasa Mitra Engineering Area Surabaya has a direct and significant influence on employee performance. In addition, workload significantly and beneficially affects employee performance directly
KINERJA KEUANGAN BUMD KOTA BATU: PENDEKATAN RASIO KEUANGAN DAN ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN Sarasmitha, Citra; Patalo, Ryan Gerry
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1089

Abstract

Kajian ini bertujuan untuk menganalisis dan mengevaluasi kinerja keuangan PT.X BUMD Kota Batu selama 5 tahun yaitu tahun 2016-2020. Metode kajian yang digunakan di dalam penelitian ini adalah deskriptif kuantitatif. Analisis dan Evaluasi kinerja keuangan PT. X akan dievaluasi menggunakan beberapa analisis rasio keuangan dan analisis rasio efektivitas dan efisiensi anggaran. Hasil kajian menunjukkan bahwa kinerja keuangan PT.X berdasarkan analisis rasio keuangan cenderung buruk. Hal ini disebabkan adanya kondisi over investment yang dilakukan oleh PT.X. Sementara itu, hasil analisis rasio efektivitas dan efisiensi anggaran juga menunjukkan kondisi yang tidak baik. Hal ini disebabkan adanya kelebihan belanja langsung dan tidak langsung serta tidak patuhnya realisasi terhadap RKAP.
Pengaruh Pengalaman Pelanggan dan Persepsi Harga Terhadap Minat Beli Ulang Produk Nurul Izzah, Berliana; Purwanto, Sugeng; Fitriyah, Zumrotul
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1127

Abstract

Deodorant is the one of the main alternatives for the community in overcoming the problem of bad body odor. The large number of deodorant products with various brands in circulation, makes the competition in the deodorant industry in the market share even tighter. One of the most famous deodorant products in Indonesia is Rexona. This study aims to determine the influence of customer experience and price perception on repurchase interest of Rexona deodorant products in the city of Surabaya. The sample used in this study were buyers and users of Rexona deodorant for 2 (two) users times in the city of Surabaya as many as 100 people. The sampling method used is non-probability sampling with purposive sampling. The analysis technique used is Partial Least Square (PLS). Data collected from questionnaire results using the likert method are used to test the validity and reliability of the data. The research results show that customer experience and price perception have a positive effect on repurchase interest of Rexona deodorant products in the city of Surabaya.
Pengaruh Kompensasi Dan Komunikasi Interpersonal Terhadap Kinerja Karyawan Melalui Semangat Kerja Maridha, Vricillia Jihan; Kustini, Kustini
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1826

Abstract

This study aims to analyze the effect of the compensation model and interpersonal communication on the performance of CV Rizky Trans Jaya employees through morale. Work spirit which is still indicated to be low is a problem for CV Rizky Trans Jaya. The population in this study were all truck drivers who were employees of CV Rizky Jaya Trans and a sample of 36 people. This study uses the method of distributing questionnaires in the form of a questionnaire as a data collection method and using Smart PLS as a data analysis tool. The results of this study found that compensation has a positive but not significant effect on work morale, interpersonal communication has a positive and significant effect on work morale. compensation has a positive but not significant effect on employee performance, interpersonal communication has a positive and significant effect on employee performance, morale has a positive and significant effect on employee performance, compensation through morale has a positive but not significant effect on employee performance, interpersonal communication through work morale positive and significant effect on employee performance.
Determinan Terhadap Penghindaran Pajak (Tax Avoidance) Inggriyani, Inggriyani
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1071

Abstract

This research was conducted to examine the effect of Return On Assets, Leverage, Firm Size, Fiscal Loss Compensation, Institutional ownership, corporate risk, growth, and Independent Board of Commissioners have an effect on Tax Avoidance. The population of this research is population is all mining companies listed on the Indonesia Stock Exchange from 2016-2020. The sample selection used a purposive sampling technique and obtained 71 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 25 program. The results showed that fiscal loss compensation and institutional ownership have a negative influence on tax avoidance, while ROA, leverage, firm size, growth, and Independent Board of Commissioners have an influence on tax avoidance.
Analisis Jumlah Kantor dan Pembiayaan Bank Syariah Terhadap Pertumbuhan Ekonomi di Indonesia HASIM, CDEFGHI; junaidi, junaidi; sultan, sultan
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1257

Abstract

As intermediary institutions, Islamic banks are Islamic financial institutions that play a major role in the pace of development and economic growth in Indonesia. that can be used by all members of society. Not only the Muslim community, but also in its operational activities besides being oriented towards sound business ethics (according to sharia principles) it is also based on the values of expediency and justice. This study examines the effect of the number of Islamic bank offices, and the amount of financing on economic growth in Indonesia. The population in this study are all Islamic banks for 2009 -2022 in the form of quarterly financial reports and those obtained from the financial services authority (OJK). Data analysis used is by using the panel vector eros correction model (VECM). This study shows that financing affects economic growth, and at the same time, the number of offices does not affect economic growth.

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