Akuisisi : Jurnal Akuntansi
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.
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<![CDATA[Pengaruh Harga Pokok Produksi Dengan Metode Harga Pokok Pesanan Terhadap Peningkatan Akurasi Laba ]]>
<![CDATA[Leatemia, Senda Yunita]]>;
<![CDATA[Basuki, Ferry Hendro]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1417
<![CDATA[This research aims to empirically test the effect of determining the cost of production using the order cost method on increasing profit accuracy. This research is quantitative research and the data used is primary data collected using a questionnaire. The sample in this research is MSMEs in Ambon City. The results of this research prove that determining the cost of production using the ordered cost method has an effect on increasing profit accuracy and suggestions from this research are for MSME’s players to carry out periodic evaluations so that the cost price determination can be implemented properly so that profit accuracy in MSMEs becomes better.]]>
<![CDATA[Disiplin Kerja Meningkatkan Kinerja Karyawan Melalui Kepuasan Kerja ]]>
<![CDATA[Taufan, Sonny]]>;
<![CDATA[Rachmawati, Pratitis Tiarra]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1810
<![CDATA[The current industrial development is rapidly progressing from year to year, driving all industrial companies to enhance their business operations. The purpose of this research is to analyze how work discipline improves employee performance through job satisfaction. This study employs a quantitative associative approach using a questionnaire as the data collection method. The sampling technique utilized is purposive sampling, targeting 43 sales force respondents who have been working for more than a year at PT Srikandi Diamond Motors Cakung. Data analysis is conducted using path analysis with the assistance of SPSS as the data processing application. The research findings indicate that: 1) Work discipline variables directly have a significant influence on increasing job satisfaction, 2) Work discipline directly has a significant influence on improving employee performance, 3) Job satisfaction directly has a significant influence on enhancing employee performance, 4) Work discipline indirectly and significantly improves employee performance through job satisfaction. The recommendation from this study regarding sales job satisfaction is to not require sales staff to attend work if there is no provision of basic salary, with the condition of meeting sales targets.]]>
<![CDATA[Analisis Dampak Pendapatan Daerah Terhadap Kemiskinan dan Pengangguran dengan Belanja Bantuan Sosial sebagai Pemediasi ]]>
<![CDATA[Ramadani, Himammul Adhim]]>;
<![CDATA[Rochmatullah, Mahameru Rosy]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.2206
<![CDATA[The aims of this study are to explore the impact of Local Own-Source Revenue (LOS), General Allocation Fund (GAF), and Special Allocation Fund (SAF) on the levels of poverty and unemployment through the allocation of social assistance spending in various districts/cities in Java Island in 2022. It employs a quantitative approach with path analysis, using a sample of 110 data points. The findings indicate that indirectly, LOS and SAF do not significantly influence the poverty level through the allocation of social assistance spending, whereas GAF has a significant impact on poverty through the mechanism of social assistance spending. Additionally, there is no significant indirect effect of LOS, GAF, and SAF on the unemployment level through the allocation of social assistance spending]]>
<![CDATA[Fraud:Faktor-Faktor Yang Mempengaruhi Dalam Pemahaman Mahasiswa Akuntansi ]]>
<![CDATA[Hermelinda, Tuti]]>;
<![CDATA[Rajagukguk, Thetty Surienty]]>;
<![CDATA[Afriansyah, Berlian]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1726
<![CDATA[This research examines the extent to which the influence of Idealism and Love of Money influences a person's tendency to commit fraudulent acts in accounting or fraud. The respondents in this study were students of the Accounting Study Program who had taken Auditing 1 and 2 courses. The analytical tool used was multiple linear regression with the help of SPSS. The test tool used is partial and simultaneous hypothesis testing using the t test and F test. Data collection uses a 1-5 Likert scale questionnaire. The results of the hypothesis test show that the variables Idealism and Love of Money have both simultaneous and partial effects on Fraud. With the significant influence of the variables Idealism and Love of Money on fraud in accounting, it is necessary to have maximum understanding of the possibility of fraud, especially by financial managers, either directly or indirectly, which must be followed by sanctions that provide a long-term deterrent effect.]]>
<![CDATA[Financial Constraint dan Sensitivitas Pembiayaan Eksternal Terhadap Aliran Kas ]]>
<![CDATA[Excel, Alexander]]>;
<![CDATA[Kuang, Tan Ming]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1207
<![CDATA[Based on the pecking order theory, companies prefer internal funding sources over external (debt and equity) due to information asymmetry problems (d.k.l., financial constraints). However, this theory does not anticipate that external financing components may respond differently to cash flows. This research replicates a study conducted by Park (2019) to examine the influence of cash flow on external funding components and the sensitivity of external funding to cash flow which is moderated by financial constraints in the Indonesian context. This research is a quantitative study that observed 978 financial data of public companies in Indonesia during 2016-2019 and analyzed using ordinary least squares. This research finds that cash flow is negatively related to external funding, except for long-term debt and equity, the substitution between internal funding and debt is carried out using short-term debt, and the sensitivity of external funding to cash flow is stronger for companies with funding without constraints. This research concludes that the agency problem is not the sole factor in determining funding decisions for future study companies to expand the observation year and use other financial constraint criteria such as bonds and commercial paper ratings.]]>
<![CDATA[Return on Assets dan Capital Intensity terhadap Agresivitas Pajak Perusahaan Manufaktur Sub-Sektor Industri dan Kimia ]]>
<![CDATA[Aznur, Dinda]]>;
<![CDATA[Nazariah, Nazariah]]>;
<![CDATA[Ramzijah, Ramzijah]]>;
<![CDATA[yanti, evi maulida]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.2074
<![CDATA[This research is quantitative research that focuses on looking at the influence of Return On Assets (ROA) and Capital Intensity on Tax Aggressiveness. The difference in recognition of asset depreciation between commercial accounting financial reports and fiscal financial reports is a way for companies to reduce tax burdens. When a company has recognized depreciation expenses but in taxation these expenses are not included in the company's expenses, then the amount of expenses that are not included in the company's expenses will be added as a reversal of the reduction in income by these expenses. so that there will be an increase in taxable income which will increase the company's total expenses. The data collection method used is documentation from annual financial reports from 2017-2022. The data analysis techniques used are descriptive statistics, classical assumption tests, and panel data regression analysis which is estimated using the Common Effect Model. Based on hypothesis testing using simultaneous tests, it was concluded that Return On Assets (ROA) and Capital Intensity (CI) had no significant effect on Tax Aggressiveness where the p-value (0.9397) > alpha (0.05). Partial testing concluded that Return On Assets (ROA) had a significant effect on Tax Aggressiveness with a p-value (0.0071) while Capital Intensity (CI) had no effect on Tax Aggressiveness with a p-value (0.8289) > alpha (0.05).]]>
<![CDATA[Agresivitas Pajak Saat Pandemi Covid-19: Sudut Pandang Ukuran Perusahaan, Profitabilitas, dan Leverage ]]>
<![CDATA[Juniati, Lili Putri]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1415
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap agresivitas pajak di perusahaan manufaktur sektor basic materials. Populasi penelitian ini adalah perusahaan manufaktur sektor basic materials. Teknik pengambilan sampel menggunakan purposive sampling, kriteria (1) perusahaan basic materials yang tanggal pencatatanya sampai tahun 2020 di BEI, (2) perusahaan basic materials yang mengunggah laporan keuangan tahunan pada tahun 2020, (3) perusahaan basic materials yang tidak mengalami kerugian pada tahun 2020, (4) perusahaan basic material yang menggunakan satuan mata uang rupiah selama tahun 2020. Teknik analisis data menggunakan analisis regresi linear berganda. Sampel penelitian berjumlah 44 perusahaan. Penelitian ini memeroleh hasil bahwa agresivitas pajak di perusahaan manufaktur sektor basic materials saat pandemi covid-19 (tahun 2020) tidak dipengaruhi oleh ukuran perusahaan, profitabilitas, dan leverage.]]>
<![CDATA[Earnings Management: Company Growth, PSAK 71, and Audit Quality with Good Corporate Governance as Moderation ]]>
<![CDATA[Ramadhany, Nerisha Putri]]>;
<![CDATA[Nawirah, Nawirah]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1969
<![CDATA[This research was conducted to determine the effect of company growth, PSAK 71 regarding allowance for impairment losses (CKPN), and audit quality on profit management with good corporate governance as moderating variables. This quantitative research uses secondary data from financial reports of banking companies listed on the IDX. The sample used was 40 companies obtained using the purposive sampling technique. The data analysis technique used in this research is Moderated Regression Analysis (MRA), which is processed using the Eviews application. The results of this research conclude that Company Growth and PSAK 71 do not significantly affect Profit Management. Meanwhile, Audit Quality has a significant negative effect on Profit Management. GCG cannot moderate the influence of Company Growth on Profit Management. GCG cannot moderate the influence of PSAK 71 on Earnings Management. GCG can moderate the influence of Audit Quality on Profit Management.]]>
<![CDATA[Pengaruh Tata Kelola Perusahaan Terhadap Kinerja Keuangan Perusahaan Manufaktur ]]>
<![CDATA[Kurniawati, Thalia Arum]]>;
<![CDATA[Indarti, Maria Goreti Kentris]]>;
<![CDATA[Widiatmoko, Jacobus]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1820
<![CDATA[This study aims to examine the effect of independent commissioners, audit committees and institutional ownership on company financial performance. This study uses two control variables, namely liquidity and company size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. Sample selection using purposive sampling method resulted in a total sample of 259. The test results using multiple linear regression show that independent commissioners and institutional ownership have a positive effect on company financial performance, while the audit committee has a negative effect on company financial performance. Control variables, namely liquidity and company size have a positive effect on the company's financial performance]]>
<![CDATA[Analisis Akuntabilitas atas Pelaporan Penggunaan Dana Siap Pakai untuk Keperluan Penanggulangan Bencana Di Daerah ]]>
<![CDATA[Intan, Intan]]>;
<![CDATA[Antong, Antong]]>;
<![CDATA[Junaidi, Junaidi]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i1.1254
<![CDATA[This study explains how the Regional Disaster Management Agency (BPBD) in Palopo City implements performance accountability. The series of disasters experienced by Palopo City has raised public awareness of the vulnerability and vulnerabilities. The reactive approach and disaster management patterns are considered inadequate. A new, more proactive, comprehensive, and fundamental approach is needed to address disasters. Disaster management, as a comprehensive and proactive effort, begins with disaster risk reduction, emergency response, and rehabilitation and reconstruction. Furthermore, disaster management needs to provide information regarding its performance accountability to the public as a collaborative effort by stakeholders with complementary roles and functions, so that disaster management can become part of the development process that fosters disaster resilience.]]>
