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[Pengetahuan Akuntansi Dan Kinerja UMKM Gerabah Kasongan Bantul ]]>
<![CDATA[Erawati, Teguh]]>;
<![CDATA[Damawati, Nur Alfina]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.1169
<![CDATA[Propose of this study wasito determine howiloan andiaccounting expertiseiaffected the performance of SMEs producing ceramics in Bantul. Pottery SMEs in Kasongan, Bantul, served as the research sample for this study, which employed hypothesis testing. Simple random sampling is the methodology employed in the sampling. The test findings demonstrate that accounting knowledge has a favorable impact on UMKM performance. Pottery Kasongan, or the idea that UMKM will perform better with sound accounting understanding. The second finding is that the availability of credit has a favorable impact on MSE performance, indicating that MSMEs will perform better if credit is more easily accessible. Theipurpose ofithis studyiis to offer resources forienhancing MSMEs'iperformance.]]>
<![CDATA[Pengaruh Rasio Profitabilitas dan Rasio Solvabilitas Terhadap Return Saham ]]>
<![CDATA[Linda, Linda]]>;
<![CDATA[Ramli, Rosmini]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.2093
<![CDATA[This research aims to determine the effect of profitability ratios as measured by Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and solvency ratios as measured by Debt to Equity Ratio (DER) on stock returns in sub banking sector listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. This research method uses quantitative methods with descriptive and associative approaches. The population in this research was 47 banks and the sample used in this research was 18 banks, the sample was selected based on purposive sampling. The data analysis technique used in this research is panel data regression analysis using eviews 12 software. The results of the study show that Return On Assets (ROA) and Earning Per share (EPS) have a positive effect on stock returns, Return On Equity (ROE) has a positive effect on stock returns. negative on stock returns, while the Debt to Equity Ratio (DER) has no effect on stock returns]]>
<![CDATA[The Effect of Leverage, Liquidity, and Activity on Stock Price with Profitability as a Moderating Variable ]]>
<![CDATA[Rahmi, Raisa]]>;
<![CDATA[Kholilah, Kholilah]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.1958
<![CDATA[The research objective is to know the Effect of Leverage, Liquidity, and Activity Ratios on Stock Prices with Profitability as a Moderating Variable in Property and Real Estate Companies Listed on the IDX for 2018-2022. This research is quantitative research. 54 firms listed between 2018-2020 on the Indonesia Stock Exchange contribute to the research population. Purposive sampling was used for the sampling process, yielding 80 firms based on predetermined standards—data analysis using SPSS with multiple and moderated regression analysis. The findings demonstrated that activity ratio positively impacted stock prices, leverage and liquidity had a negative and significant impact. Moreover, the research results indicate that the effect of leverage, liquidity, and activity on stock price cannot be mitigated by profitability, the moderating variable. It is advisable to enhance the sample size of companies under investigation and extend the duration of the research to ensure greater accuracy in the obtained results. Future studies should also consider adding independent variables to increase the complexity of the analysis]]>
<![CDATA[Analisis Faktor – Faktor Yang Mempengaruhi Penghindaran Pajak Penipuan ]]>
<![CDATA[Sari, Fangela Myas]]>;
<![CDATA[Dewi, Siska]]>;
<![CDATA[Rokhman, Nur]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.1975
<![CDATA[This research aims to find out whether research examining financial pressure, education level and internal control systems can influence tax avoidance and Fraud. Previous research used quantitative research and the data still used secondary data. The advantage of this research is that this research is different from previous research because this research uses primary data. This research is different from previous research because it combines education level systems and financial pressures that can influence tax avoidance and Fraud. This research method uses primary data and is processed using the Smart PLS 3.0 data processing application]]>
<![CDATA[Analisis Ekonomis Dan Efektivitas Anggaran Pendapatan (PNBP) Dan Belanja Pada Kantor Pertanahan Kabupaten Lampung Selatan ]]>
<![CDATA[Sari, Pipit Novila]]>;
<![CDATA[Alie, Maria Septijantini]]>;
<![CDATA[Indriyani, Susi]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.2087
<![CDATA[The objective of this study was to understand the economical and effective implementation of the State Revenue and Expenditure Budget at the government institution. Data sources used in this study are Budget Realization Report the period of 2022 was obtained from the Kantor Pertanahan Kabupaten Lampung Selatan. This research uses economic analysis and effectiveness analysis. The results of the research shown by the percentage of budget realization was less than 100% (<100%). The results of the research show that Economic level in 2022 fiscal yearutilization felt into the economical category as shown by the percentage of budget realization was less than 100% (<100%). The effective level of achievement for non-tax state income realization 2022 fiscal year felt into a sufficient effective criteria with the effective ratio was 150%; while that for the expenditure felt into a sufficient ineffective criteria with an average effective ratio was 37,4%. This economical and effective implementation of State Revenue and Expenditure Budget must continue to be impoved.]]>
<![CDATA[Pengaruh Total Asset Turnover, Current Ratio, Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Intervening ]]>
<![CDATA[Fitriani, Salma Fadhilah]]>;
<![CDATA[Komara, Esi Fitriani]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.2109
<![CDATA[What is to be achieved with research to investigate and prove the effect of total asset turnover, current ratio and company size on firm value with return on assets as an intervening variable in the apparel & luxury goods sub-sector listed on the IDX totaling 18 companies in accordance with the sample criteria. The methodology used is quantitative and uses secondary data. Data analysis using path analysis. The results of this study are that return on assets is positively influenced by total asset turnover, while return on assets can be influenced by current ratio and company size. Firm value is positively influenced by total asset turnover and return on assets, while firm value cannot be influenced by current ratio and firm size. Return on assets can mediate total asset turnover on firm value, but is unable to mediate the current ratio and firm size on firm value]]>
<![CDATA[Financial Distress and Accounting Conservatism On Tax Avoidance ]]>
<![CDATA[Wulandari, Dian Sulistyorini]]>;
<![CDATA[Purba, Jamian]]>;
<![CDATA[Wijayanti, Ruri]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.2088
<![CDATA[Tax avoidance can be interpreted as an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with applicable tax laws. This study aims to test and analyze the effect of financial distress and accounting conservatism on tax avoidance. The population used in this study were all property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, with a population of 83 companies. The sampling method in this study was purposive sampling. The sample used was 14 companies, with an observation period of 4 years. The data analysis method used multiple linear regression analysis using Statistical Product and Service Solution (SPSS) software version 23. The results of this study indicate that financial distress and accounting conservatism simultaneously affect tax avoidance. [Based on the results of the partial test (t-test), financial distress has a negative effect on tax avoidance while accounting conservatism has no effect on tax avoidance.]]>
<![CDATA[Pengaruh Literasi Keuangan Dan Pengelolaan Keuangan terhadap Keberlanjutan Usaha ]]>
<![CDATA[Nurfadhilah, Ilfi]]>;
<![CDATA[Yuliani, Nur Laila]]>;
<![CDATA[Muhdiyanto, Muhdiyanto]]>;
<![CDATA[Shofiyani, Dianah]]>;
<![CDATA[Hana, Marissa Tri]]>;
<![CDATA[Nugraheni, Nur Aisah]]>;
<![CDATA[Candra, Septian Dwi]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.2138
<![CDATA[Business sustainability Refers to the ability of an organization or company to operate in the long term by paying attention to the strategy and implementation carried out. This research aims to find out the influence of financial literacy on business desires, and determine the influence of financial management on business desires. This research uses quantitative methods. The population of this research is the Balcondes managers in 20 Balcondes in Borobudur. The sample in this study was 70 respondents using a purposive sampling method. The analytical tool used is SPSS 25. The results of this research show that financial literacy has no effect on business termination, and financial management has an effect on business termination]]>
<![CDATA[Kinerja Keuangan Terhadap Probabilitas Tindak Fraudulent Financial Statement ]]>
<![CDATA[Rosya, Dianda Talitha]]>;
<![CDATA[Aminah, Aminah]]>;
<![CDATA[Riswan, Riswan]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.2315
<![CDATA[Fraudulent Financial Statement (FFS) is an act of manipulating financial statements with the aim of making a company's financial condition look better than the actual condition. This study aims to empirically examine the effect of financial performance in detecting Fraudulent Financial Statements controlled by Company Size. Financial performance is measured using Financial leverage, Profitability, and Liquidity. Fraudulent Financial Statements are measured using the Beneish M-Score model. This research method uses purposive sampling as the sample determination. The research sample was 60 samples covering 20 state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data processing technique uses logistic regression analysis with SPSS as the analysis tool. The results of this study provide empirical evidence that there is a significant effect of Financial leverage, Profitability, and Liquidity on fraudulent financial statements. This proves that financial performance allows it to be used as a predictor in detecting fraudulent financial statements. Keywords: Fraudulent Financial Statement; Financial leverage; Profitability; Liquidity; Company Size.]]>
<![CDATA[Pengaruh Return On Equity, Rapat Direksi, dan Umur Perusahaan Terhadap Management Discussion & Analysis ]]>
<![CDATA[Sudrajat, Ajat]]>;
<![CDATA[Umdiana, Nana]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.2400
<![CDATA[The purpose of this study is to prove the effect of return on equity, board of directors meeting, and firm age on the extent of disclosure in management discussion and analysis. The object of this research is a listed manufacturing company in Indonesia Stock Exchange from 2018-2022. The sampling technique used purposive sampling method which obtained a sample of 600 units of analysis. The analysis technique in this study uses multiple linear regression analysis to prove that return on equity, board of directors meeting, and firm age has an effect on management discussion and analysis. The result of this study shows that return on equity, board of directors meeting, and firm age has an effect on management discussion and analysis. Companies with low levels of disclosure in their management discussion and analysis reports are encouraged to pay more serious attention, particularly those that have been established for a long time. Additionally, it is important to focus on improving financial performance and increasing the frequency of board meetings to ensure that the information provided to external users is of higher quality]]>
