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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 257 Documents
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Dtereminan Belanja Modal Bidang Kesehatan Daerah Provinsi Jawa Timur Moch Adam Ferdiansyah
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.461

Abstract

This research examined the determinant model of capital expenditures in the health sector.  Test of the determinant model rely on the premises of agency theory.  The determinan variables consists a several factors namely locally-generated revenue, general allocation fund, and special allocation fund.  Populations and samples which used in this study are city and district in east java province.  The observation period are three years observation during  2015-2017.  The model test used multiple regression.  The result of the test showed that locally-generated revenue, general allocation fund and special allocation fund are determinant of capital expenditure in health sector.  Locally-generated revenue and special allocation fund showed positive determination.  Meanwhile, general allocation fund indicate negative impact.Tujuan penelitian ini adalah menguji model determinan belanja modal bidang kesehatan. Model determinan belanja modal bidang kesehatan ditinjau dari kerangka teori keagenan.  Variabel determinan yang diuji yakni pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus. Populasi dan sampel penelitian yang digunakan sebagai objek amatan adalah daerah provinsi Jawa Timur. Periode amatan mencakup tiga periode yakni 2015-2017. Pengujian model menggunakan uji regresi linier berganda.  Hasil uji menunjukkan bahwa secara empiris variabel pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus merupakan determinan dari alokasi belanja modal bidang kesehatan. Pendapatan asli daerah dan dana alokasi khusus menunjukkan determinasi positif. Sementara itu, dana alokasi umum menunjukkan determinasi negatif
Pengaruh Manajemen Laba, Umur Perusahaan dan Leverage Terhadap Tax Avoidance Nur Indah Permatasari
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.405

Abstract

The main objective in this study is to determine whether earnings management, company age has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance. The type of data used is secondary data. This study uses secondary data obtained from annual reports of manufacturing companies that have been on the Stock Exchange during 2014-2017. The sampling method used was puposive sampling. Data were analyzed using SPSS version 21. The results showed that earnings management had a positive effect on tax avoidance. While the company's age and leverage have no effect on tax avoidance.
Pengaruh Iklim Komunikasi dan Motivasi Terhadap Produktifitas Kerja Muhammad Mansyur
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.445

Abstract

The purpose of this study is to perceive and rolethe influence of the communication climate and motivation to the work productivity of employees in the Center for Development and Empowerment of Educators and Business Education. This research is causality using quantitative approach with the quotation of sample is 60 personnel. Data collections used interview, observation, literature and questionnaires in the form of questions techniques. The data analysis techniques using correlation coefficients analysis, multiple regression analysis as long as variance testing using aid programme viz Microsoft Excel. These results of this research indicate that communication climate and motivation are determining factors in measuring work productivity. Optimization the level of productivity is not yet spring to the leader's range of the from their subordinates in the communication that is not running smoothly and added to the rewards received by employees that are not comparable, which causes a decrease in employee motivation.
Pengaruh Free cash flow, Kepemilikan Institusional, Profitabilitas dan Leverage Tehadap Kebijakan Dividen Tunai Pada Perusahaan Property dan Real estate yang Terdaftar di Bursa Efek Indonesia Syelly Wulandari; Nita Priska Ambarita; Mia Dwi Puji Wahyuni Darsono
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.429

Abstract

This research aims to examine and analyze the effect of free cash flow, institutional ownership, profitability and Leverage on dividend policy by using an approach multiple regression model. The proxies used to measure the financial elements are free cash flow, institutional ownership, Return on Assets and debt to equity ratio. The population in this research is property and real estate  companies listed in Indonesia Stock Exchange for six years (2014-2019). Election sample procedure uses purposive sampling and the result are existed 5 companies that fulfill criteria so that amount of data studied by 30 data. The results of this research show that free cash flow, institutional ownership and profitability have a significant effect on dividend policy proxied by Dividend payout ratio. Leverage which is measured by debt to equity ratio hasn’t a significant effect on dividend policy. Free cash flow has a positive effect on dividend policy. Institutional ownership has a positive effect on dividend policy. Profitability which is measured by Return on Assets has a negative effect on dividend policy. The predictive ability of these variabel on dividend policy is 49,6% as shown by the amount of R square, while 50,4% is affected by the other factor which is not included in the research model.
Analisis Faktor yang Mempengaruhi Perataan Laba Ridwan Ridwan; Fransiska Fransiska
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.457

Abstract

This study aims to examine the influence of factor analysis i.e. profitabilty, financial leverage, company size, public shareholders and liquidity on the income smoothing praxis of coal's sub-sector firm listed on the Stock Exchange in the 2013-2017 years. This research is a associative type. The data source used is secondary data in the form of the company's financial statements. The sampling technique used was purposive sampling, and samples of six coal's sub-sector firms. The data analysis method uses descriptive statistics analysis, panel data regression, the classical assumption test and hypotesis test. The results showed that income smoothing praxis can be influenced by profitabilty, financial leverage, company size, public shareholders and liquidity  both simultaneously and partially.
Pengaruh Kepemilikan Domistik, Kepemilikan Asing, Ukuran Dewan Komisasris, Komisaris Independen dan Ukuran Perusahaan Terhadap Transparansi Tata Kelola Perusahaan Muhammad Ridho Al Amin
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.458

Abstract

Tujuan penelitian ini adalah untuk menganalisis serta mendapatkan bukti empiris mengenai pengaruh kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris, komisaris independen dan ukuran perusahaan terhadap transparansi tata kelola perusahaan.Populasi pada penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2015-2017. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Setelah melewati serangkaian penyesuaian dengan kriteria dari teknik pengambilan sampel maka diperoleh sebanyak 86 perusahaan, dan jumlah sample selama tiga tahun adalah 258.Hasil penelitian ini menunjukkan bahwa kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif terhadap transparansi tata kelola perusahaan, yang berarti bahwa semakin besar kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris serta ukuran perusahaan maka semakin tinggi dan semakin ketat pengawasan terhadap pihak manajemen sehingga meningkatkan transparansi tata kelola perusahaan. Lebih lanjut variabel komisaris independen dalam penelitian ini tidak berpengaruh terhadap transparansi tata kelola perusahaan.
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018) Yanti Yanti; Mumun Maemunah
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.448

Abstract

The aim of this study is to determine the accounts receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this study is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this study is quantitative data. The source of the data in this study is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this study. The results of this study indicates that accounts receivable turnover has an affect on profitability. While inventory turnover does not affect on profitability. The results of the study simultaneously indicates that accounts receivable turnover and inventory turnover influence together on profitability.
Determinan Individu Untuk Social Commerce: Kajian Theory of Planned Behavior dan Technology Acceptance Model Amir Hidayatulloh
Akuisisi: Jurnal Akuntansi Vol 15, No 1 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i1.460

Abstract

The objective of study is to determine the determinants of social media use for social commerce. These factors are associated with theory of planned behavior and technology acceptance model. Population in this study is internet users, while the sample of this study is social media users. Sampling technique using purposive sampling. Criteria used is respondent who have made purchase through social media at least two time the purchase. This research uses SEMPLS analysis tool, in this case that is WarpPLS. Result of this study is perceived usefulness, perceived easy have a positive effect on users attitude towards social media, which ultimately the users attitude towards social media also affect the intention of respondent to make purchase through social media (social commerce). In addition, perceived usefulness is affect the perceived ease use. However, perceived usefulness, subjective norm, and perceived behavior control has no effect on the respondents intention to make purchase through social media.Tujuan penelitian ini adalah untuk mengetahui faktor penentu penggunaan media sosial untuk social commerce. Faktor tersebut dikaitkan dengan theory of planned behavior dan technology acceptance model. Populasi dalam penelitian ini adalah pengguna internet, sedangkan sampel penelitian ini adalah pengguna media sosial. Teknik pengambilan sampel menggunakan purposive sampling. Kriteria yang digunakan yaitu responden yang telah melakukan pembelian melalui media sosial minimal dua kali pembelian. Penelitian ini menggunakan alat analisis SEMPLS, dalam hal ini yaitu WarpPLS. Penelitian ini memperoleh hasil bahwa persepsi kegunaan, kemudahaan penggunaan persepsian berpengaruh positif terhadap sikap pengguna terhadap media sosial, yang akhirnya sikap pengguna terhadap media sosial juga mempengaruhi niat responden untuk melakukan pembelian melalui media sosial. Selain itu, kegunaan persepsian dipengaruhi oleh kemudahaan penggunaan persepsian. Namun, kegunaan persepsian, norma subjektif, dan kontrol perilaku persepsian tidak berpengaruh pada niat responden untuk melakukan pembelian melalui media sosial.
PENERAPAN COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA UD. LYLY BAKERY LAMONGAN sutri handayani
Akuisisi: Jurnal Akuntansi Vol 15, No 1 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i1.386

Abstract

Setiap usaha yang didirikan mempunyai tujuan penting yaitu pencapaian laba yang optimum dan dapat bersaing dalam pasar. Harga jual merupakan faktor penting dalam bisnis perusahaan, karena harga jual yang terlalu tinggi akan menjadikan produk kurang bersaing dalam pasar, sedangkan harga jual terlalu rendah tidak akan memberikan keuntungan perusahaan. Penelitian ini bertujuan untuk untuk mengetahui cara penetapan harga jual yang tepat dengan metode Cost Plus Pricing pada UD. Lyly Bakery Lamongan dan anaka cabangnya. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif kuantitatif. Hasil penelitian menunjukkan strategi penetapan harga jual dari UD. Lyly Bakery Lamongan adalah strategi penetapan harga produk gabungan dan strategi penyesuaian harga. Kesimpulan dalam penelitian ini menunjukkan penetapan harga jual dengan metode Cost Plus Pricing dengan pendekatan full costing tahun 2013 – 2015 harga jualnya lebih rendah dibandingkan dengan harga jual yang ditetapkan oleh UD. Lyly Bakery Lamongan, namun pada tahun 2015 ada dua jenis produk bakery dan donat yang harga jualnya mendekati harga jual yang ditetapkan oleh UD. Lyly Bakery Lamongan.Kata kunci: Cost Plus Pricing, full costing, harga jual 
Analisis Penangan Keluahan Terhadap Loyalitas Nasabah pada PT. BPRS Seprovinsi Lampung Ditta Nur Hidayanti
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.444

Abstract

The purpose of this research is to find and analyze the handling of complaints against customer loyalty at PT. SRBs in the Province of Lampung. This research is a quantitative study with a questionnaire data collection tool that is distributed to customers of PT. SRBs in the Province of Lampung. The sample used in this study was 100 customers, with a purposive sampling data collection technique. Analysis of the data used in this study is a simple linear regression data analysis. The results found that the handling of complaints can affect customer loyalty of PT. SRBs in the Province of Lampung. The magnitude of the effect of handling complaints on loyalty is 49.3%. Therefore to maintain customer loyalty PT. BPRS in Lampung Province can make various options such as improving service quality, increasing satisfaction, perceived value, E-Servqual and using mobile banking.Tujuan dilakukannya penelitian ini adalah untuk menemukan dan menganalisa penanganan keluhan terhadap loyalitas nasabah pada PT. BPRS sePropinsi Lampung. Penelitian yang dilakukan ini merupakan penelitian kuantitatif dengan alat pengumpulan data angket yang disebarkan kepada nasabah PT. BPRS sePropinsi Lampung. Sampel yang digunakan dalam penelitian ini adalah 100 orang nasabah, dengan teknik pengumpulan data purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis data regresi linier sederhana. Hasil penelitian menemukan bahwa penanganan keluhan dapat mempengaruhi loyalitas nasabah PT. BPRS sePropinsi Lampung. Besarnya pengaruh penanganan keluhan terhadap loyalitas adalah 49.3%. Oleh sebab itu untuk mempertahankan loyalitas nasabah PT. BPRS sePropinsi Lampung dapat melakukan berbagai opsi seperti peningkatan kualitas layanan, meningkatkan kepuasan, persepsi nilai, E-Servqual dan penggunaan mobile banking. 

Page 10 of 26 | Total Record : 257

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