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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
 1   2 
Search results for , issue "Vol 19, No 2 (2023)" : 19 Documents clear
Peran Bantuan Langsung Tunai Dana Desa Terhadap Daya Beli Masyarakat Di Desa Drajat Paciran Lamongan aini, ella nur; Haryanto, Haryanto
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1693

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh bantuan bantuan langsung mentransfer dana desa terhadap daya beli masyarakat. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel menggunakan purpossive sampling , sehingga ditetapkan 30 orang penerima bantuan langsung tunaikan dana desa sebagai responden penelitian. Responden memberikan kuesioner dengan menggunakan skala ordinal pada skala Likert, dengan skor mulai dari 1 sampai 5, untuk mengumpulkan data. Kemudian dengan menggunakan teknik analisis data uji validitas, uji reabilitas data, uji asumsi klasik, uji hipotesis. Penelitian ini bersifat asosiatif yaitu untuk mengetahui pengaruh atau hubungan dua variabel atau lebih. Hasil penelitian ini menunjukkan adanya pengaruh peran bantuan langsung tunai dana desa terhadap daya beli masyarakat secara positif dan signifikan.
Pengaruh Operating Capacity, Rasio Hutang, Dan Gender Diversity Terhadap Financial Distress Pada Masa Pandemi Covid-19 Dura, Justita; Deva, Mutiara
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1433

Abstract

The purpose of the study is to test the effect of operating capacity, debt ratio, and gender diversity on the financial distress conditions of hotel, restaurant, and tourism sub-sector companies listed on the IDX for the 2019-2021 period. The study used purposive sampling for sampling with a total sample of 10 companies from a total population of 42 companies. The theoretical foundation of the research uses signal theory and agency theory. From the research conducted, the results were obtained that operating capacity and debt ratio affect the company's financial distress condition, while gender diversity does not influence the company's financial distress condition. Advice for researchers is to choose other sectors and other variables that are likely to affect the company's financial distress.
Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report Natalia, Herlinda Putri; Dura, Justita
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1245

Abstract

The aim of this study is to examine the effect of comprehensive stakeholder pressure and corporate governance on the quality of sustainability reports for LQ45 companies on the Indonesia Stock Exchange for the 2019-2021 period. The comprehensive stakeholder pressure component consists of shareholders and employees, while the corporate governance component consists of the board of commissioners and the audit committee. The sampling technique used purposive sampling method with a sample of 75 companies and data analysis techniques using linear regression. This research uses legitimacy theory and stakeholder theory. The results showed that the components of shareholders, employees, the board of commissioners and the audit committee had no effect on the quality of the sustainability report. Limitations in the study, namely not all LQ45 companies disclose sustainability reports and the lack of variables in the study. Suggestions for future researchers can focus on companies that have disclosed sustainability reports and can use more other variables so they can provide further explanation about the factors that affect the quality of sustainability reports so they can provide more accurate information.
Peran Green Innovation Dan Modal Usaha Dalam Menentukan Sustainability Business UMKM Di Kabupaten Karawang Nurhalimah, Nurhalimah; Yanti, Yanti; Lasmini, Lilis
Akuisisi: Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1631

Abstract

In the era of globalization, the country's economy is growing rapidly, especially in Indonesia, this is a challenge for each country to maintain the sustainability of the business. This study aims to examine how the role and application of Green Innovation and business capital in determining Sustainability Businesses. Taking the population in this study, namely SMEs in Karawang Regency, the number of samples is 100 respondents, using a purposive sampling method. The method applied in this research is using a questionnaire with a Likert scale of 1-5, this questionnaire is arranged in the form of a Google form. The analysis tool used is SmartPLS version 3.0. The stages of data analysis through three stages, namely Outer model, inner model analysis, and hypothesis testing. This research results that Green Innovation has a positive effect on Business Sustainability. Also, business capital has a positive effect on Business Sustainability.
Transparansi Informasi Sebagai Moderasi Dari Pengaruh Agesivitas Pajak Terhadap Nilai Perusahaan Tan, Trinalia
Akuisisi: Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1474

Abstract

Penelitian ini bertujuan untuk melihat pengaruh agresivitas pajak terhadap nilai perusahaan dengan transparansi informasi sebagai variabel moderasi. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017-2022. Metode penelitian yang digunakan adalah dengan purposive sampling dengan jumlah sampel sebanyak 17 perusahaan dengan periode 6 tahun laporan keuangan. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa agresivitas pajak memiliki pengaruh negatif signifikan terhadap nilai perusahaan, namun transparansi informasi tidak mampu memoderasi pengaruh agresivitas pajak terhadap nilai perusahaan.
Analisis Faktor-Faktor Kinerja Keuangan Untuk Mengurangi Resiko Kebangkrutan Pada Perusahaan Manufaktur yang Terdaftar Di BEI Ilmiha, Jalilah; Indria, Tika; Siregar, Khoirun Nisa
Akuisisi: Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.2170

Abstract

Tujuan utama sebuah perusahaan adalah memperoleh laba/keuntungan yang optimal, dengan mendapatkan laba yang optimal mengindikasikan adanya kinerja yang baik. Sehingga baik buruknya kondisi keuangan merepresentasikan seperti apa kinerja keuangan pada perusahaan tersebut. Tujuan penelitian ini adalah untuk mendeskripsikan pengaruh BOPO, likuiditas (current ratio), total asset turnover, baik secara parsial maupun secara simultan terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan teknik analisis data regresi linear berganda yaitu untuk mengetahui besarnya pengaruh variabel-variabel bebas (independen) terhadap variabel terikat (dependen), uji hipotesis (uji t dan uji f) serta analisis koefesien determinasi. Sumber data dalam penelitian ini, yaitu data sekunder berupa laporan keuangan tahunan (annual report) perusahaan manufaktur Sektor Industri Consumer Non-Cyclicals bidang Food and Beverage dari tahun 2018 sd tahun 2021. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling, yaitu pengambilan sampel dengan mempertimbangkan kriteria tertentu. Hasil penelitian menunjukkan bahwa variabel BOPO (X1),  maulikuiditas (current ratio / X2) secara parsial (uji t) berpengaruh secara positif dan tidak signifikan terhadap kinerja keuangan (Y) sebaliknya total aset turnover (X3) secara parsial berpengaruh secara negatif dan tidak signifikan terhadap kinerja keuangan (Y). Secara parsial variabel likuiditas (current ratio / X2) merupakan faktor yang sangat mempengaruhi kinerja keuangan (Y), karena dapat dilihat dari nilai thitung yang paling tinggi diantara faktor-faktor yang lain. Sedangkan secara simultan (uji f) variabel BOPO, likuiditas dan total asset turnover (X1, X2, X3)pengaruh secara positif dan tidak signifikan terhadap kinerja keuangan (Y).
Akuntabilitas Publik Pada Pengelolaan Zakat Mal Sebagai Solusi Pengentasan Kemiskinan yuliastuti, rika
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1777

Abstract

This research takes the title Public Accountability in Zakat Mal Management as a Solution for Poverty Alleviation. The background of this research is the problem of poverty which is still a serious problem in Indonesia. And even though various programs have been implemented in an effort to solve the problem of poverty, it seems as if the problem of poverty has never been resolved.The aim of the research is to determine public accountability and the impact of zakat mal on poverty alleviation in Indonesia. The method used is a descriptive qualitative method approach and content analysis techniques.From studies conducted on various literature and analyzing existing data, it can be seen that there is a positive influence between the distribution of zakat mal and poverty alleviation in many areas in Indonesia. Several areas that distribute zakat malls are able to reduce poverty levels. This shows that effective distribution of zakat mal can help reduce poverty in Indonesia. The portrait of public accountability and the success of poverty alleviation programs was also seen in the government of Umar bin Abdul Aziz in the Umayyad era, when there were no longer any people willing to accept the distribution of zakat mal assets because people felt they no longer had the right to these assets. The government of Umar bin Abdul Aziz's era was able to completely eradicate poverty and poverty in just a short period of government, namely three years.
Prediksi Kesulitan Keuangan Terhadap Manajemen Laba: Berdasarkan Analisis EM Score Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Umdiana, Nana; Sudrajat, Ajat
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1690

Abstract

Government policies in combating the Covid-19 pandemic have an impact on the business world, especially the hotel, restaurant, and tourism sectors, this causes the company's cash flow to decrease, while obligations must still be paid by the company, this condition can cause the company to experience financial difficulties and is predicted to go bankrupt. This situation can be a loophole for managers to take opportunistic actions to process profits so that their performance still looks good in the eyes of the principal for their interests. This study aims to predict the company's financial difficulties during the Covid-19 pandemic and how it affects profit management carried out by managers. The method used in this study is simple regression by being processed using the help of SPSS. The result obtained is that when the company experiences financial distress, it can influence management to carry out profit management actions.
Analisis Kinerja Keuangan Perusahaan Sebelum dan Selama Pandemi Covid-19 Putri, Ica Brilian Novi; Hidayati, Amalia Nuril
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1448

Abstract

Penelitian ini dilakukan untuk mencari perbedaan pada rasio keuangan industri farmasi pada BEI periode 2018-2023 sebelum dan sesudah adanya wabah penyakit covid-19. Penelitian menggunakan rasio keuangan pada rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas. Pada rasio likuiditas digunakan pengukuran dengan  CR dan QR , untuk rasio solvabilitas diukur menggunakan DAR dan DER dan pada rasio profitabilitas menggunakan pengukuran ROA. Seluruh perusahaan farmasi yang berjumlah 12 pada BEI merupakan populasi pada penelitian ini. Dari 12 populasi tersebut terpilih  6 sampel perusahaan yang dipilih melalui metode  purposive sampling. Dimana pemilihan sampel data melalui standar yang sudah  ditentukan. Pengujian data menggunakan uji  wilcoxon signed rank test. Dapat disimpulkan hasil penelitian pada rasio likuiditas dan rasio solvabilitas tidak mengalami perubahan sebelum dan setelah wabah pandemi. Pada rasio profitabilitas mengalami perubahan sebelum dan setelah pandemi. Perusahaan farmasi belum bisa mengoptimalkan pendapatan setelah pandemi melandai. Diharapkan pada penelitian selanjutnya dapat menambah topik dan memperluas perusahaan dari sektor lainnya. 

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