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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 12 Documents
 1   2 
Search results for , issue "Vol 21, No 2 (2025)" : 12 Documents clear
Ketepatan Sasaran Anggaran dan Akuntabilitas Kinerja Instansi Pemerintah Erawati, Teguh; Herawati, Hildegardis Olci
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1212

Abstract

This study aims to prove the effect of the dimensions of accountability, accuracy of budget targets and implementation of performance-based budgeting on performance accountability of government agencies. The sampling technique uses the pemprov sampling method. The population in this study were all employees in the Yogyakarta City Procurement Service Section (BLP). The data used were 60 respondents. Data collection was carried out using a questionnaire via Google Form, before testing the hypothesis with multiple regression analysis, testing the quality of the data and testing the classical assumptions were carried out first. The results of this study indicate that the accuracy of budget targets has a positive and significant effect on the performance accountability of government agencies
Perusahaan Keluarga dan Penghindaran Pajak di Indonesia: Moderasi Koneksi Politik Auliana, Rini Adriani; Fatimah, Siti; Hilendri, Baiq Anggun
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2807

Abstract

This study aims to analyze family firms' ability to limit tax avoidance and analyze political connections in weakening the influence of family firms in limiting tax avoidance. This study uses three research proxies: Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), and Book Tax Differences (BTD). The study population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. The sample selection used a purposive sampling technique, resulting in 92 company samples with 276 observations. The results show that family firms can limit tax avoidance using the Book Tax Differences (BTD) proxy. Other results show that political connections can weaken the influence of family firms in limiting tax avoidance using the Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR) proxies. Family firms tend to avoid tax avoidance to maintain their reputation. Political connections held by family firms can result in overpowering them, thus increasing the opportunity for tax avoidance.
Perancangan Sistem Informasi Pencatatan Kas Menggunakan Framework Laravel Safitri, Eka; Hanum, Dania Febyola; Rosalina, Resmi Ranti; Suharto, Edi
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1028

Abstract

This study aims to analyze and create the program cash recording information system at PT Bara Prima Multi Teknovasi. Observations and interviews with the owner were used to collect data. The result from using a qualitative research approach shows the cash is still manually recorded in Microsoft Excel, and concsequently a long withdrawal data to process and limited information. Therefore, this study Design a web-based cash recording information system, making it easily to manage, update, and accessible anywhere.The waterfall model was applied in system development. Data Flow Diagram and Entity Relationship Diagram are the tools that the writers gonna use for the system design, and implement that using PHP with laravel as a framework. The result in this study show web-based cash recording information system can help the work of recording to be faster and more accurately.
Pengaruh Kesadaran, Pengetahuan, dan Sanksi terhadap Kepatuhan Wajib Pajak Orang Pribadi Apriani, Endang Sri; Lestari, Apriyani Dwi; Santika, Sisca; Kusno, Hendra Sanjaya
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2365

Abstract

Tax is the main source of state revenue that is important to support national development and the progress of the country. In 2023, there was a fluctuation in tax revenue in Indonesia. Although there was an increase in the submission of Annual Tax Returns from 2020 to 2022, the increase was not optimal. This study aims to examine the effect of tax awareness, tax knowledge, and tax sanctions on individual taxpayer compliance at PT PLN NUSA DAYA in Balikpapan City. Using quantitative methods and Statistical Product and Service Solutions software, data from 60 employee respondents registered at PT PLN NUSA DAYA were taken through saturated sampling techniques. The results of the study indicate that tax awareness, tax knowledge, and tax sanctions simultaneously affect taxpayer compliance. Partially, tax awareness and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect. Further researchers can add other variables. Variable variables are expected to find things that can increase individual taxpayer compliance.
Analisis Rasio Leverage dan Keputusan Investasi terhadap Nilai Perusahaan melalui Kebijakan Deviden Perusahaan Naus, Maria; Haryana, Ratih Dewi Titisari
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2661

Abstract

The purpose of this study is to examine several elements that affect the firm value of businesses listed on the LQ45 index of the Indonesia Stock Exchange. This study specifically examines how leverage ratio, investment choices, and dividend policy affect business value while taking into account the intervening effect of dividend policy. A purposive sampling procedure was used to select the company's annual financial statements for the period 2019–2023, which served as the data source. Twenty-five businesses that met the requirements to be sampled for the study were found through this approach. A path analysis approach was used in this study to test the causal relationship between the variables. The findings indicate that investment choices and leverage ratio have a significant impact on business value. Both factors are important markers of how businesses handle their financial structure and implement long-term growth strategies. In addition, it has been found that dividend policy serves as an intervening variable that strengthens the relationship between firm value, investment choices, and leverage ratio
Audit Lag di Era Digitalisasi Pada Sektor Energy Di Indonesia Saputri, Christina; Mardjono, Enny Susilowati
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2559

Abstract

This study examines examines the effect of profitability, liquidity level, and company size on the time lag in issuing audit reports. The sample consisted of energy companies listed on the Indonesia Stock Exchange, selected through a purposive sampling method based on specific criteria. The study employs a quantitative method by examining secondary data from the Indonesia Stock Exchange. 159 observation data were analyzed using multiple linear regression from 2020 to 2023. The study demonstrates that (a) profitability affects the audit period in financial reporting, (b) liquidity has no effect on the audit period in financial reporting, and (c) company size has no effect on the audit period in financial reporting. The study aims to comprehend the factors influencing the audit periods in financial reporting within the energy sector.
Analisis Kepatuhan Wajib Orang Pribadi (OP) pada Kantor Pelayanan Pajak Pratama Priatiningsih, Dian; Sari, Fangela Myas
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2260

Abstract

This research uses quantitative methods. The population of this research is individual taxpayers registered at the Batang Regency Pratama Tax Service Office. The sample was determined using the accidental sampling method, namely collecting information from taxpayers who the researcher happened to meet. the sample was taken from the population of Taxpayers who have NPWP at KPP Pratama Batang Regency and a sample of 86 respondents were obtained. The data used in this research is a questionnaire using a likert scale of 1 to 5. The data analysis technique is multiple linear regression using SPSS version 20 software. The results of data analysis show that there is a partial influence on the independent variables. The conclusion from the results of this research is that tax understandingand tax justice having a positive and significant effect on individual taxpayer compliance
Faktor Penerapan Akuntansi Keberlanjutan pada Yayasan Nirlaba Niarti, Upi; Afriansyah, Berlian; Hasanah, Neneng; Suhartini, Titik; Hermelinda, Tuti
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2607

Abstract

The factors influencing the implementation of sustainability accounting are measured based on the Webqual 4.0 method, which consists of four latent variables: Financial Management, Funding Source Balance, Donor Relationship Management, and Financial or Economic The analysis tool used is Partial Least Squares- Structural Equation Modeling (PLS-SEM). Model parameter estimation is performed using the PLS-SEM algorithm based on the Ordinary Least Square (OLS) method.Research data were obtained through the distribution of 89 questionnaires to financial managers of non-profit foundations in Rejang Lebong Regency.The analysis results show that Financial Management, Balance of funding sources, and Donor relationship management do not significantly affect the implementation of sustainability accounting, with total influences of 0.149, 0.011, and -0.155, respectively.Meanwhile, the variable of financial or economic approach significantly affects the implementation of sustainability accounting with a total influence of 0.707. While the financial or economic approach variable significantly influences the implementation of sustainability accounting with a total impact of 0.707. Keywords: Sustainability Accounting, Implementation, Green Accounting
Faktor - Faktor yang Mempengaruhi Praktik Penghindaran Pajak di Sektor Energi Puspita Dewi, Elsa Novika Nisa; Ratnawati, Juli
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2564

Abstract

This study aims to analyze the Factors Affecting Tax Avoidance Practices in the Energy Sector (BEI) in 2019-2023. Energy companies have a total of 331 companies with 199 data samples in this study. The research method uses a quantitative method and the analysis technique used is multiple linear regression analysis with the SPSS version 26 program. The results of the analysis show that Profitability has a significant negative effect, Leverage has a significant positive effect and Institutional Ownership has a significant negative effect on tax avoidance while Company Size does not have a significant effect on tax avoidance in the energy sector. Further research can add independent variables and increase the research period so that the results obtained will be more optimal.
Pengaruh Ukuran Perusahaan, Ukuran KAP, Profitabilitas, Solvabilitas dan Komite Audit terhadap Audit Delay Ristiara Zen, Adinda Zahra; Dwi Nugroho, Arief Himmawan
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2098

Abstract

Non-compliance of public listed companies in rthe publication of audited financial statements still occurs, for example in properties & real estate companies in Indonesia. This event is called audit delay and occurred consistently from 2019 to 2022. This study was conducted to analyze and prove the impact of lcompany size, KAP size, profitability, solvency and audit committee on audit delay in IDX-listed properties & real estate companies in 2019-2022. This study uses the population of properties & real estate companies listed on the IDX for 2019-2022 and purposive sampling techniques as sampling methods. 24 companies were obtained as samples with a research time of 4 years. The Partial Least Square approach and data analysis methods in the form of SEM were used to analyze research data. The result obtained is that the size of the company negatively affects the audit delay while other variables have no effect. For this, large category companies have a short delay span because they have a better internal control system

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