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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
Financial Ratios and Capital Structure: Moderating Effect of Firm Size Trisyanti, Cindy Salawatan; Purwidianti, Wida; Handayani, Erna; Alfalisyado, Alfalisyado
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.v21i2.2501

Abstract

The study aimed to examine how profitability, liquidity, asset structure, and solvency impact capital structure when moderated by firm size. This research is quantitative research using financial/annual reports with the population of the property and real estate companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling so that 178 data were obtained with an observation period of four years, processed with IBM SPSS Statistics 26. The findings of this study indicate that liquidity and solvency significantly and positively affect the capital structure, firm size can strengthen liquidity and solvency affect the capital structure, profitability and asset structure have no effect on capital structure, and firm size cannot moderate profitability and asset structure affect the capital structure. The contribution of this research can be useful for investors and companies in making funding decisions. It is recommended for further researchers to repeat the study with a larger dataset or use data from different periods to validate the results.
Perbandingan Anjak Piutang/Take Over Perspektif MUI dan SEBI pada Implementasi Bank Indonesia Melalui Perbankan Syariah Choirul, Adi Basuki; Febriani, Anita
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.v21i2.1501

Abstract

The development of the world of Islamic finance is growing rapidly in Indonesia, one of which is factoring or take over. This research was written and developed to determine the similarities and differences, as well as the concept of factoring or take over initiated by DSN-MUI and SEBI fatwas at Indonesian banks through Islamic banks. The method used is literature review with normative juridical research and observation of phenomena that occur today, which ultimately produces a conceptual paper by describing comparisons about factoring or take over systematically. The results of this study show that the concept of sharia factoring in the DSN-MUI fatwa uses wakalah bil ujrah, and the concept of Hiwalah contract in Bank Indonesia Circular Letter is the concept of debt transfer with Hiwalah muthlaqah and Hiwalah muqayyadah

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