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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 243 Documents
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Dampak Moderasi Locus of Control terhadap Efektivitas Sistem Informasi Keuangan pada Kantor Kecamatan di Kota Semarang, Provinsi Jawa Tengah Septiawati, Rohma; Astriani, Devi; Kiryanto, Kiryanto
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.572

Abstract

The purpose of this study was to analyze the impact of locus of control moderation, the factors that affect the financial information system at the sub-district office in the city of Semarang. This study's population was 16 Districts Offices in Semarang City and obtained 54 questionnaires, then analyzed moderating regression analysis (MRA). From the research results of the impact of Locus of Control Moderation on the Effectiveness of Financial Information Systems at the District Office in Semarang City, Central Java Province, the results of the research on the first hypothesis, the influence of top management on the effectiveness of information systems, are to examine the influence of user satisfaction on the effectiveness of information systems, to examine the influence of organizational culture on the effectiveness of information systems. The effectiveness of information systems, to examine the effect of locus of control on the relationship between top management on the effectiveness of information systems, to examine the effect of locus of control between user satisfaction on the effectiveness of information systems from the results of the research resulted that it has a positive and significant effect. Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan
Pengaruh Pemahaman, Kesadaran, Tarif Pajak dan Pelayanan Perpajakan Usaha Mikro, Kecil dan Menengah di Kabupaten Karawang Ajeng Resti Fauzi; Kholida Atiyatul Maula
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.505

Abstract

The purpose of this research is to know the influence of understanding, awareness, tax rates and taxation services of SMES taxpayer compliance. One of the efforts to help the economic development is in the presence of SMES in Indonesia. Development and development of the country will grow more if the state financing runs smoothly. One of the Government's efforts for the state financing to run smoothly is that the government needs a sufficient source of country for the development of the country that is being done by paying taxes. The population in this study is a SME which includes SMES champion in Karawang Regency period 2019, amounting to 58 MSMES. Data is collected by spreading the questionnaire to SMES The study used multiple linear analysis techniques. In partial testing the results showed that tax awareness and tariffs were influential for taxpayer compliance, while understanding and taxation services had no effect on the taxpayer's obligation. In the simultaneous testing of research results shows that understanding, awareness, tax rates and taxation services jointly affect taxpayer compliance.
Pengaruh Capital Adequacy Ratio (CAR), Return On Assets (ROA), dan Non Performing Financial (NPF) Terhadap Penyaluran Pembiayaan pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode Tahun 2012–2019 Irma Citarayani; Melani Quintania; Dita Paramita Handayani
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.581

Abstract

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements. Tujuan penelitian ini adalah untuk melihat pengaruh fraud pentagon yang di proksikan dengan financial target, nature of industry, quality of external auditor, change of auditor, frequent number of CEO terhadap pendeteksian kecurangan (fraud) laporan keuangan. Kecurangan dalam Laporan Keuangan di penelitian ini diukur menggunakan proksi Return on Assets, Receivable, pemilihan jasa audit pada KAP, pergantian KAP, perubahan direksi, dan banyaknya foto CEO. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019 digunakan sebagai populasi dalam penelitian ini. Penelitian ini menggunakan teknik purposive sampling sehingga terdapat 48 laporan keuangan dari 25 perusahaan manufaktur. Analisis regresi linear berganda merupakan metode analisis yang digunakan dengan SPSS versi 20. Financial target, nature of industry, quality of external auditor dan frequent number of CEO tidak bepengaruh signfikan dalam mendeteksi adanya kecurangan dalam Laporan Keuangan dalam penelitian ini. Sedangkan, change of auditor dan change of direction berpengaruh signifikan dalam medeteksi kecurangan dalam laporan keuangan.
Measurement of Customer Satisfaction Using Operational Reliability and Responsiveness to Customers of KSPPS BMT Assyafi'iyah Berkah Nasional, Pekalongan Branch Suharto Suharto; Siti Lela Nurmarlina; Nani Septiana
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.655

Abstract

This study aims to analyze the effect of operational reliability the responsiveness on customer satisfaction. Coincidence sampling technique was used to obtain a sample of 85 respondents. The terms of the instrument test use validity and reliability tests. The requirements are normal liliefors, homogeneity, linearity, and regression significance must be met while the analysis of the model used is a structural equation, namely Structural Equation Modeling.The findings of this study are that there is a direct positive effect of operational reliability on responsiveness, there is a direct effect of operational reliability on customer satisfaction, and there is a direct effect of responsiveness on customer satisfaction.
Nilai Budaya Memoderasi Pengaruh Sistem Pengendalian Intern terhadap Penanggulangan Fraud dalam Pengelolaan Pajak Hotel di Kota Parepare Hernianti Harun; Tenriwaru Tenriwaru; Julianty Sidik Tjan
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.642

Abstract

This study aims: 1) To examine and analyze the internal control system that influences the prevention of fraud in hotel tax management in the city of Parepare. 2) To examine and analyze the cultural value of moderating the influence of the internal control system on fraud prevention in hotel tax management in the city of Parepare.This research was conducted in Parepare City from February to July 2021. The population in this study was 88 hotel entrepreneurs. Sampling using the census technique. The data analysis technique used the stimulus equation with the path analysis estimation technique. The application program Statistical Package for the Social Sciences (SPSS) version 23 was used to assist in analyzing the data used in this study. Using moderated regression analysis and Hypothesis Testing.The results of the study show that: 1) The internal control system has a significant effect on overcoming fraud in hotel tax management in the city of Parepare, because the implementation of the control system creates a supervisory system and internal procedures for each hotel in order to close all loopholes for fraud or financial abuse, including the payment of hotel taxes. 2) Cultural values moderate the influence of the internal control system on fraud prevention in hotel tax management in the city of Parepare. This means that the application of Bugis cultural values, including sipakatau', sipakalebbi and sipakalebbi, is able to strengthen the implementation of the internal control system at each hotel in the City of Parepare in relation to preventing fraud in hotel tax management.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Akhmad Darmawan; Raras Noor Sandra; Fatmah Bagis; Dwi Vina Rahmawati
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.643

Abstract

 Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh dari Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah seluruh perusahaan Sub Sektor Makanan dan Minuman yang tercatat di Bursa Efek Indonesia periode tahun 2016-2019. Metode yang digunakan untuk pengambilan sampel yaitu dengan purposive sampling dan diperoleh sebanyak 17 perusahaan Makanan dan Minuman dalam kurun waktu 4 tahun sehingga didapatkan 68 sampel observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 20. Hasil dari penelitian ini menunjukkan bahwa : 1) Profitabilitas, Likuiditas dan Ukuran Perusahaan berpengaruh secara simultan terhadap Struktur Modal, 2) Profitabilitas berpengaruh positif dan signifikan terhadap Struktur Modal, 3) Likuiditas berpengaruh negatif dan signifikan terhadap Struktur Modal, 4) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Struktur Modal.Kata kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan  
Analisis Faktor-Faktor Yang Mempengaruhi Corporate Sosial Responsibility Pada Bank Syariah Di Indonesia Fajar Satriya Segarawasesa; Nanda Amelia Jauhari; Layli Rahmah Sulistianingtyas
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.645

Abstract

Kesesuaian prinsip syariah dengan pengungkapan tanggung jawab sosial membuat anggapan bahwa entitas syariah termasuk lembaga keuangan syariah mengungkapkan tanggung jawab sosialnya lebih transparan. Pengungkapan tanggung jawab sosial perusahaan atau Corporate Social Responsibility Disclosure merupakan tanggung jawab sosial perusahaan kepada stakeholder. Tujuan Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi corporate social responsibility disclosure pada bank syariah di indonesia. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah Bank Umum Syariah yang ada di Indonesia dan sampling akan diambil dengan metode purposive sampling. Analisis data dilakukan dengan uji asumsi klasik, pengujian hipotesis menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negative terhadap pengungkapan CSR, sedangkan ukuran perusahaan, ukuran dewan pengawas Syariah dan komite audit tidak berpengaruh terhadap pengungkapan CSR.
Pengaruh Keberadaan Marketplace Terhadap Minat Beli Konsumen pada Toko Konvensional di Kelurahan Gunung Terang Kota Bandar Lampung Nina Lelawati; Ratmono Ratmono; Fitriani Fitriani
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.657

Abstract

The existence of Shopee, Tokopedia, Lazada, Bukalapak, blibli.com and other marketplaces has more or less been realized by the entire community. This gives rise to the phenomenon of diminishing buying interest in Conventional Store customers who sell their products offline. The purpose of this study was to analyze the effect of the existence of a Marketplace which refers to the variables of price, product completeness, convenience, and promotion on the buying interest of conventional store customers in Gunung Terang Village, Bandar Lampung City. This study uses a sampling research method with accidental sampling technique with the number of respondents as many as 103 Conventional Store Customers in Gunung Terang Village. Data collection techniques using literature study, interviews, observations and questionnaires. Data management in this study will use the smartPLS software version 3.3. The results of the study found that the variable price and product completeness had a positive and significant effect on consumer buying interest, while the convenience and promotion variables had no effect on consumer buying interest in conventional stores
Pengaruh Penerapan Sistem Informasi Akuntansi Pemanfaatan Teknologi Informasi dan Kualitas SDM terhadap Peningkatan Kinerja Karyawan (Studi Kasus Pada BUM Desa Di Kabupaten Rejang Lebong) Tuti Hermalinda; Berlian Afriansyah; Meriana Meriana
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.603

Abstract

This study aims to determine the extent to which the application of accounting information systems, the use of quality information technology and human resources will affect the improvement of employee performance. This study uses a statistical test, namely the hypothesis test either partially or simultaneously with the t test and the F test. Data collection using a Likert scale questionnaire with the number of respondents as many as 180 employees of BUM Desa in Rejang Lebong Regency. The results showed that there was a significant influence between the variables of the Accounting Information System, Information Technology and Human Resources on the Performance of BUM Desa Employees.
Pengaruh Kompetensi Sumber Daya Manusia dan Pedoman Akuntansi Pesantren terhadap Akuntabilitas Pesantren Nur Laila Yuliani; Mohamad Zaenal Mustofa
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.746

Abstract

The accountability of Islamic boarding schools is necessary as it can increase the accountability of Islamic boarding schools. This can increase the trust of donators in Islamic boarding schools. This study aims at examining the effect of Human Resource Competence and Islamic Boarding School Accounting Standards on Accountability of Islamic Boarding Schools. The study tested a sample of boarding school administrators in the form of a foundation in Magelang Regency. The number of samples in this study were 48 respondents taken from purposive sampling method. Data were analyzed through descriptive statistical analysis, validity test, reliability test, multiple linear regression, and hypothesis testing. The results of the data analysis show that the competence of human resources and islamic boarding school accounting guidelines have a positive effect on islamic boarding school accountability.

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