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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 20 Documents
 1   2 
Search results for , issue "Vol 20, No 1 (2024)" : 20 Documents clear
Analisis Laba Bersih Pada Masa Pandemi Covid 19 dari Faktor Modal Kerja dan Penjualan Bersih Rizka, Inda Noferani; Defitri, Siska Yulia; Wahyuni, Lili
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1385

Abstract

This research aims to prove the effect of working capital and net sales on net profit during the Covid-19 pandemic. The type of research that the author uses is associative quantitative research. Sampling used the purposive sampling method. The population in this study used 14 food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021, with a sample size of 56 companies that met the criteria. The analysis method uses the SPSS version 22 for Windows statistical application. The results of this research show that working capital and net sales influence the net profit obtained by food and beverage companies during the Covid-19 pandemic
Eksistensi Perempuan Madura Dalam Pembangunan Daerah Berbasis Berkelanjutan (Sdgs) Di Sektor Pariwisata Terhadap Pertumbuhan UMKM Ibnullah, Moh Imam; Hayati, Nur; Musyarofah, Siti; Djasuli, M
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1838

Abstract

This study aims to see how the involvement and role of Madurese women in sustainable regional development (SDGs) in the tourism sector of Sumenep Regency, namely Lombang Beach, Slopeng Beach and the Keraton Museum on the growth of MSMEs and PAD. Where many studies show that there is gender inequality that occurs in various sectors including the tourism sector which is actually contrary to the fifth goal of the SDGs, namely gender equality. This study uses a qualitative method with a case study approach and uses interviews and observations as data collection techniques. This study identifies the role or involvement of Madurese women divided into 4, namely 1) women at the management level, 2) women at the service/facility level 3) women at the promotion level 4) women at the MSME business unit manager level.
Kepemilikan Keluarga, Leverage, dan Pengungkapan CSR terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Sagina, Debby Mutiara; Leniwati, Driana; Haryanti, Agustin Dwi; Wicaksono, Agung Prasetyo Nugroho
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1903

Abstract

This study aimed to analyze the effect of family ownership, leverage, and corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. Determination of the number of samples using a purposive sampling method. The method used is a quantitative descriptive approach.  Data analysis was carried out using Smart PLS 3.2.9. The results of hypothesis testing show that family ownership and leverage affect tax avoidance, while corporate social responsibility does not affect tax avoidance. Then, the leverage value will increase tax avoidance in the company if the interest expense arising from the use of debt is included in the expense, which can reduce taxable income. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance. This is because institutional ownership owns 98% of the company research sample. This means the proportion of share ownership from institutional parties is quite high
A Bibliometric Analysis of Artificial Intelligence and Blockchain Technology in Fraud Prevention and Detection Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Budiantoro, Risanda Alirastra
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.2193

Abstract

This research aims to describe the evolution of publication activity, expand knowledge, identify the most representative authors and journals, and offer insights into potential new directions, especially regarding artificial intelligence and blockchain technology in fraud prevention and detection. This article presents an examination of the development and future trajectory of certain research trends through bibliometric analysis. This analysis involves identifying various research areas within an emerging field and visualizing the bibliometric network using R-bibliophily and Vos Viewer for citation matrices and sensitivity analysis. The data used in this research are around 83 documents consisting of 27 articles, 2 books, 8 book chapters, 29 conference papers, 10 conference reviews, 1 editorial, 1 note, and 5 review results published from 2017 to 2023. Based on World Collaboration Map data shows that there is 1 cooperation data from Chinese researchers to Indonesia and 1 from Indonesia to Australia, so it is hoped that this research can provide a reference, especially for Indonesian writers who will carry out international publications with similar themes.
Pengaruh Pengetahuan Tentang Peraturan Perpajakan Dan Tingkat Kepercayaan Sistem Pemerintahan Hukum Terhadap Kemauan Membayar Pajak Sari, Fangela Myas; Priatiningsih, Dian
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1503

Abstract

This study aims to analyze the factors that affect the willingness to pay taxes on taxpayers of individuals who perform free work in the office of KPP Pratama Batang. The variables in this study are taxpayer willingness as dependent variable, knowledge of taxation regulation level of trust to government system and law as independent variable. The population in this study were free workers registered in KPP pratama stem. The sample used in this research is as many as 30 respondents are free workers registered in KPP pratama stem. Meanwhile, to answer the hypothesis in this research is done classical assumption test and multiple linear regression. The result of the research shows that knowledge about taxation regulation, have no significant effect but Level of Trust in Government and Legal Systems have significant effect on taxpayer willingness.
Analisis Pengukuran Kinerja Dengan Pendekatan Sustainability Balanced Scorecard putri, atina rokhmani; Zuhroh, Diana; Sihwahjoeni, Sihwahjoeni
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1800

Abstract

Sustainability balanced scorecard (SBSC) modified from balanced scorecard (BSC) integrates environmental indicators into four balanced scorecard perspectives to obtain balanced, comprehensive, and strategic environmental performance information. This study aims to measure environmental and social performance using four SBSC perspectives, namely learning and growth, internal business processes, customers, and finance. The research is a study of dental clinics using quantitative descriptive analysis. The results of the study found that in general since the Covid-19 pandemic, NDC Esthetic Dental Clinic has made various efforts so that this business can survive and continue to grow even though this is a major challenge for health sector businesses due to government regulations, limited communication and interaction with people in this case patients. During the 2019-2020 period, the performance of NDC Esthetic Dental Clinic was analyzed based on the Sustainability Balanced Scorecard and was considered good.
Balanced Scorecard Sebagai Sistem Manajemen Strategi dalam Mengukur Kinerja Perusahaan Herawati, Heny; Yulia, Rasty
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the performance of PT Sarana Bhuana Jaya when measured by the Balanced Scorecard. This type of research is a case study. The data analysis techniques used to answer the problem formulation include using Net Profit Margin, Return On Investment, Return On Equity, and Multiattribution Attitude Model analysis. Based on the research results, it shows that the business strategy, when measured by the Balanced Scorecard, has good performance. PT Sarana Bhuana Jaya's financial perspective is not effective because the Net Profit Margin, Return On Investment, and Return On Equity in 2019 are smaller than in 2018 and 2017. This means that the company's ability to generate profits is not effective. PT Sarana Bhuana Jaya's customer perspective, when measured by the Balanced Scorecard, has good performance. The customer perspective, when measured by the Balanced Scorecard, shows good performance. The internal business process perspective, when measured by the Balanced Scorecard, has good performance. Growth perspective and when measured by the Balanced Scorecard the performance is good.
Determinan Kinerja Keuangan Sektor Kesehatan Majidah, Majidah; Mutiara, Mutiara
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1792

Abstract

The company's goal in carrying out its business activities is to obtain optimal profits in order to provide value to shareholders and other stakeholders. This study aims to examine the effect of corporate governance disclosure, intellectual capital, value added capital employed, value added human capital and structured capital value added on financial performance. The object of this research is health sector companies listed on the IDX for the 2017-2021 period. With purposive sampling, 13 companies or 65 observations were obtained. Panel data regression with eviews 12 software was used to analyze the research data. The results showed that only corporate governance disclosure had a positive effect. The findings of this research indicate that health sector companies are relatively less innovative because their average intellectual capital is relatively diverse. The limitations of this study are shown by an adjusted r square of 14.39%; therefore, it is advisable to explore factors that have the potential to effect financial performance in future studies. Advice for companies to innovate operating activities to improve financial performance and maintain business continuity. The results of this study can also be considered by investors as important information for investment decisions.
Adopsi Teknologi Blockchain untuk Meningkatkan Pelaporan Keuangan: Tinjauan Literatur Zahara, Inna
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1892

Abstract

The rapid development of technology, particularly through the adoption of blockchain, has had a significant impact on the field of accounting. Blockchain, as a peer-to-peer (P2P) distributed network, opens new opportunities and presents challenges for the accounting profession. This article discusses the potential changes in accounting resulting from the adoption of blockchain technology. By utilizing blockchain, financial reporting can become more timely, transparent, and efficient, with the potential to reduce agency costs, capital costs, and enhance corporate value. While blockchain technology offers various advantages, including improved information quality, the adoption process is not without obstacles. Challenges such as standardization, scalability, and privacy issues need to be addressed to ensure successful integration and widespread adoption in financial accounting. The article notes that while blockchain technology can provide long-term benefits, the time and effort required to overcome technical and regulatory hurdles should be considered. Thus, the adoption of blockchain in accounting is seen as a promising step to enhance the quality of financial reporting, but it should be recognized that this journey requires commitment and the resolution of challenges encountered along the way
Struktur Modal Dan Kinerja Keuangan Perusahaan Manufaktur Erawati, Teguh; De Kasi, Angelia Alfanny
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1087

Abstract

This study aims to prove the effect of good corporate governance and capital structure on the company's financial performance. The sampling technique used purposive sampling method. The population in this study were 183 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total sample of 71 companies that met the criteria. The method of analysis uses the SPSS version 26 statistical application for windows. The results of this study indicate that good corporate governance has an effect on financial performance and capital structure has no effect on financial performance

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