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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 2 (2024)" : 20 Documents clear
Variabel Mediasi Struktur Modal, Kebijakan Dividen, dan Keputusan Investasi Pada Nilai Perusahaan Terhadap IHSG Asriana, Tuning; Novalita, Novalita; Sari, Meita Sekar
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2420

Abstract

The population in this study is the Company of Subsector Retailing Listed on the Indonesia Stock Exchange (IDX) 2019-2022 period, which includes about 28 companies. The purposive sampling technique is the sampling method used in this study, and 10 companies were obtained. Path analysis is the data analysis method used in this study with the SPSS 23 version. The result showed that company value does not have a significant effect on capital structure, company value has a negative effect on dividend policy, company value has an effect on investment decisions, company value has an effect on the composite stock price index, capital structure has an effect on the composite stock price index, dividend policy has no effect on the composite stock price index, investment decisions have an effect on the composite stock price index, and capital structure, dividend policy, and investment decisions as mediating variables are not able to mediate the effect of company value on the composite stock price index
Seberapa Penting Penggunaan Informasi Akuntansi melalui: Persepsi, Pelatihan, Pengetahuan dan Skala Usaha pada UMKM? Putri, Anandita Zulia; Khotimah, Khusnul; Pramudiati, Ningrum
Akuisisi: Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1334

Abstract

TUsers of accounting information can become large capital in a company to carry out strategic planning, supervision in management and operational supervision. This study aims to empirically evaluate how owner perceptions, accounting training, accounting knowledge, and business scale influence how accounting information is used. Researchers are interested in conducting new studies because they continue to produce inconsistent results based on previous investigations. A survey using a questionnaire is the research methodology used. Purposive sampling is a technique used to select a sample. In this study, 150 food and beverage MSME owners in Purworejo Regency participated as respondents. SPSS statistical software version 26 was used to perform data analysis techniques. In this work, multiple linear regression analysis uses analytical tools. This study used multiple linear regression analysis as an analytical tool. The findings show a positive effect between the use of accounting information and the owner's perception, accounting training, accounting knowledge, and business scale. It is hoped that further research will guide researchers in filling out questionnaires, relevant agencies will carry out regular training and update MSME data.
Pengaruh Agresivitas Pajak, Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Yolanda, Vera; Widati, Listyorini Wahyu
Akuisisi: Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2106

Abstract

This research aims to test and analyze the influence of Tax Aggressiveness, Leverage, Profitability and Company Size on Company Value. The population of this research comes from food and beverage sector manufacturing companies listed on the IDX in 2020-2022. This research uses quantitative methods using secondary data obtained from financial reports. Which obtained 60 samples using the purposive sampling method from 80 companies. The data analysis method uses IBM SPSS 25 software. The results of this research show that only the profitability variable has an effect on company value.
Apa Yang Mempengaruhi Penghindaran Pajak Di Perusahaan Sektor Kesehatan? Nusron, Lulu Amalia; Nugraheni, Dinamipa; Pramudiati, Ningrum
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1435

Abstract

Health sector companies during the Covid-19 pandemic experienced a significant increase in profit. The researcher wants to know whether companies with high profits tend to avoid taxes through company size, company age, leverage, and profitability. The companies studied were those listed on the Indonesia Stock Exchange in 2015-2021 using the purposive sampling method resulting in a total sample of 8 companies. This research is a type of quantitative research using secondary data obtained from the financial reports of a sample of companies that have been determined. The data analysis technique used is multiple linear regression analysis. The research results show that the variables company size, company age, and leverage have an effect on tax avoidance. Meanwhile, the profitability variable has no effect on tax avoidance
Corporate Social Responsibility and Firm Value: Mediating Earnings Management Andriyanti, Vesha Dillah; Aulia, Yoosita
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1819

Abstract

This study aims knowing the impact of corporate social responsibility (CSR) on firm value with earnings management as mediating variable. The objects of this study are 12 companies in Indonesia from energy sector that listed on the Indonesia Stock Exchange (IDX) which were selected as research samples with the research study period 2019-2022. The analytical tools used in this research are regression and pathy analysis. The results of this study indicate that corporate social responsibility has no effect on earnings management. Corporate social responsibility affects firm value, earning managements affects firm value. Corporate social responsibility and earning management affect firm value but earnings management has not been able to mediate the influence of corporate social responsibility on firm value.
Career Adaptability Sebagai Variabel Prediktor Dalam Memprediksi Kesuksesan Karir Pada Fresh Graduate & Freelancer Akuntansi Mawaddah, Tia; Handajani, Lilik; Suryantara, Adhitya Bayu
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1874

Abstract

The term unemployment is closely related to the phrase minimal education, this is because college graduates cannot guarantee that they will easily get a job. A person's readiness in choosing a career is known as the concept of career adaptability. The real achievement felt by individuals accumulated from their work experience is called career success. The research method used is quantitative and the results of this research show that Career Adaptability has a significant positive effect on freelancers and fresh graduates in accounting. This can be seen from the indicators in the Career Adaptability variable, namely (Concern, Control, Curiosity and Confidence) and the Career Success indicators, namely (Job Level, Salary and Bonus, Contribution, Ability and Work-Life Balance) which are owned by freelancers and fresh graduate in accounting
Exploration of Factors Affecting Loan Repayment of Indonesian Village Financial Institutions in Women's Groups Loan raharjo, taufik; Manurung, Adler Haymans; Sembel, Roy; Yuliati, Retno
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2418

Abstract

This research explores factors that can affect loan repayment of Indonesian Village Financial Institutions in Women Group Lending as a Case Study at Serang Regency. This research uses a qualitative approach by analyzing in-depth interviews with two BUMDesma Directors and Focus Group Discussion with  21 BUMDesma debtors. BUMDesma directors as informants is the BUMDesma director of the BUMDesma of Ciruas and Padarincang sub-districts as chairman and secretary of the BUMDesma association in Serang districts. FGD members are 21 leaders of women group lending as BUMDesma debtors from several sub-districts. Based on the analysis, two important aspects determine the development of BUMDesma Loan Repayment in Serang Regency as a Women's Group Lending Model: the Professionalism of BUMDesma management and the Commitment of BUMDesma debtors.
Optimalisasi Pajak Daerah Untuk Meningkatkan Pendapatan Asli Daerah Yani, Hera; Martini, Rita; Sarikadarwati, Sarikadarwati
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2396

Abstract

This research aims to determine the influence of the contribution and effectiveness of regional taxes on local revenue in districts/cities in South Sumatra province in 2018-2022. This research uses secondary data originating from the website http://eppid.bpk.go.id in the form of budget realization reports in 17 districts/cities in South Sumatra province. The data collection technique in the research used saturated sampling and the observation unit was 85 samples. The hypothesis testing tool in this research uses Smart-PLS version 4.0. based on the results of partial hypothesis testing, the contribution of regional taxes has no effect on original regional income, the effectiveness of regional taxes has an effect on original regional income, and simultaneously the contribution of regional taxes and the effectiveness of regional taxes have an effect on original regional income.
Pengaruh Kinerja Keuangan terhadap Harga Saham Perbankan BUMN Tola, Brenda Fitria; Budi Artani, Ketut Tri; Putra Adnyana, I Wayan Diana
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2054

Abstract

This research aims to determine the effect of financial performance on the stock prices of state-owned banks in the Indonesia Stock Exchange. The data analysis method used in this study includes classical assumption tests, multiple linear regression analysis and hypothesis testing. According to the partial test findings or T test, ROE, PBV and EPS have an impact on stock prices, whereas PER, NPL, CAR, and Dividend Yield have no such impact. The factors ROE, PBV, PER, EPS, NPL, CAR and Dividend Yield affect stock prices simultaneously or in the F test. Furthermore, the researcher conveys several suggestions, namely, for investors or prospective investors, that when making a decision to invest, you should consider the financial performance contained in the company's financial reports to estimate share price movements. Furthermore, the company must always be able to improve its financial performance so that it can increase profits for the company and attract investors to invest in shares. For future researchers, they can expand the research by extending the research period by adding more years of observation and increasing the research sample
Analisis dan Perancangan Sistem Continuous Auditing dan Continuous Monitoring (CACM) untuk Audit Kinerja Penelitian pada Lembaga Penelitian Sektor Publik Hidayat, Deni; Ritchi, Hamzah; Irawadi, Cahya
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1303

Abstract

This study aims to design a Continuous Auditing and Continuous Monitoring (CACM) system to be applied to the implementation of research performance audits in public sector research institutions. Researchers use the Design Science Research Methodology (DSRM) as their research methodology. There are six stages in this research (Problem Identification and Motivation, Objective of the Solution, Design and Development, Demonstration, Evaluation, and Communication). The CACM system was developed with integrated web-based programming, making it easier to connect with existing systems. The result of this research is an IT artifact in the form of a CACM system prototype. The benefits of this CACM system can assist internal auditors in monitoring auditee performance and evaluating audit evidence effectively and efficiently.

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