Akuisisi : Jurnal Akuntansi
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.
Articles
243 Documents
<![CDATA[Motivasi Belajar Memoderasi Pengaruh Kompetensi Dosen Terhadap Tingkat Pemahaman Akuntansi Mahasiswa IAIN Metro ]]>
<![CDATA[Lella Anita]]>;
<![CDATA[Northa Idaman]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.661
<![CDATA[v>The purpose of this study is to test and provide proof of empirically the influence oflecturers competencies to the level of understanding of accounting with the learningmotivation as a moderating variable. This research uses descriptive quantitativemethod. The population of this research is the students of islamic accountingFaculty of Economics and Business Islam IAIN Metro which amounts to 110people. Sampling using purposive sampling method. The analysis technique used isStructural Equation Model (SEM) by using an application program Partial LeastSquare (PLS) version 3.0.m. The results of this study show that (1) the Competenceof the lecturers have a significant effect on the level of understanding of accounting.This supports the hypothesis. (2) Motivation to learn is able to moderate theinfluence of lecturers ' competencies to the level of understanding of accounting.This supports the hypothesis.]]>
<![CDATA[Implementasi Psak 69 Agrikultur Tanaman Pisang Cavendish Pada Usaha Dagang Pisang Cavendish Di Jawa Timur ]]>
<![CDATA[Yusi Putri Eka Vianti]]>;
<![CDATA[Adi Prasetyo]]>;
<![CDATA[Dwi Irawan]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.667
<![CDATA[This study aims to provide an understanding and determine the implementation of Statement of Financial Accounting Standards (PSAK) Number 69 Cavendish Banana Agriculture in the financial statements of Cavendish Banana Trading Business in East Java. The location of this research was carried out at the Cavendish Banana Trading Business in East Java. The type of data used in this research is descriptive qualitative and quantitative data with primary and secondary data sources. The data analysis techniques used were direct observation and interviews, collecting data and examining data, analyzing data and concluding data. The results of the research show that the Cavendish banana trading business in East Java has not yet understood the Statement of Financial Accounting Standards (PSAK) No. 69 of Cavendish Banana Agriculture. , but based on the analysis of the Statement of Financial Accounting Standards (PSAK) No. 69 of Agriculture seen from the recognition that it has been implemented, the measurement has not been implemented, the presentation and disclosure has not been fully implemented. Penelitian ini bertujuan untuk memberikan pemahaman dan mengetahui implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 69 Agrikultur Tanaman Pisang Cavendish pada laporan keuangan Usaha Dagang pisang cavendish di Jawa Timur. Lokasi peelitian ini dilakukan pada Usaha Dagang pisang cavendish di Jawa Timur. Jenis data yang digunakan dalam penelitian ini adalah jenis data deskriptif kualitatif dan kuantitatif dengan sumber data primer dan sekunder. Teknik analisis data yang digunakan adalah observasi dan wawancara secara langsung, pengumpulkan data dan memeriksa data, menganalisis data dan menyimpulkan data. Hasil peneitian menunjukkan bahwa Usaha Dagang pisang cavendish di Jawa Timur belum memahami Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 69 Agrikultur Tanaman Pisang Cavendish, Usaha Dagang pisang cavendish di Jawa Timur belum menerapkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 69 Agrikultur dalam pencatatan laporan keuangannya, tetapi berdasarkan analisis dari Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 69 Agrikultur dilihat dari pengakuan sudah menerapkan, pengukuran belum menerapkan, penyajian dan pengungkapan belum sepenuhnya menerapkan.]]>
<![CDATA[Pengaruh Fraud Pentagon Terhadap Restatement Report ]]>
<![CDATA[Lusia Fransiska]]>;
<![CDATA[Imelda Sinaga]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.664
<![CDATA[Teori Fraud Pentagon meliputi lima elemen penyebab kecurangan yaitu pressure, opportunity, rationalization, competence, dan arrogance. Penelitian ini bertujuan untuk mengetahui pengaruh antara elemen dalam teori Fraud Pentagon terhadap restatement report. Metode dalam penelitian ini adalah metode penelitian kuantitatif dengan analisis regresi berganda. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan tahunan perusahaan manufaktur. Hasil penelitian ini menunjukkan bahwa pengaruh Teori Fraud Pentagon terhadap restatement report secara parsial untuk elemen pressure, opportunity, rationalization, competence dan arrogance tidak berpengaruh signifikan terhadap restatement report. Implikasi penelitian ini untuk pihak internal dan stakeholder perusahaan dalam mendeteksi kecurangan laporan (restatement) keuangan dalam penyajian laporan keuangan]]>
<![CDATA[Manajemen Laba Perspektif Al Muthaffifin ]]>
<![CDATA[chairul iksan burhanuddin]]>;
<![CDATA[Firman Syah]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.680
<![CDATA[In the subject of accounting, earnings management is a major challenge, particularly when it comes to presenting financial statements. In practice, earnings management is carried out by managers in order to give information to top management for specific goals, such as bonus purposes. As a result, the information supplied by the manager to the management is incorrect. To provide a path out of this practice, a rebuilding is required. This study employs a qualitative method based on a critical paradigm. With the goal of presenting a fresh viewpoint on financial statement presentation. The findings of this study shed new light on the results of the rebuilding of earnings management based on Surah Al Muthaffifin in the Qur'an. This rebuilding model is meant to promote a religious and responsible attitude in the presentation of financial statements, reducing earnings management methods that can hurt connected parties]]>
<![CDATA[Sistem Informasi Akuntansi Berbasis WEB sebagai Transparansi dan Sinkronisasi dalam Pengelolaan BUMDES Kabupaten Karawang ]]>
<![CDATA[Yanti Yanti]]>;
<![CDATA[Euis Nurlaelasari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.756
<![CDATA[This study aims to build a system in developing a reporting scheme and financial management of BUM Desa. The benefit of implementing the system is that all reports and financial management can be synchronized, starting from the BUM Desa unit manager to the reporting parent in the Karawang district. This system is also designed to provide general information to the public regarding the financial management of BUM Desa. The main target of system design is to minimize the occurrence of fraud in the management of BUM Desa from the district level to the village level, so that transparency and accountability in realizing the government's Good Village Governance can be achieved.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Harga Saham Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Muh. Irfandy Azis]]>;
<![CDATA[Ahmad Juliana]]>;
<![CDATA[Muhammad Tharmizi Junaid]]>;
<![CDATA[Adnan Farisi]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.668
<![CDATA[This study aims to determine the factors that influence the stock prices of consumer goods companies listed on the Indonesia Stock Exchange 2015-2020. The sample selection technique used the purposive sampling technique to obtain a sample of 10 companies. The data analysis method was analyzed using multiple linear regression analysis using SPSS version 26 for windows application. Based on the results of the study, partially earning per share (EPS) has a positive and significant effect on stock prices, and return on assets (ROA) has a negative and significant effect on stock prices, and return on equity (ROE) has no significant effect on stock prices. Simultaneously, the variable earning per share (EPS), return on assets (ROA) and return on equity significantly affect stock prices. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi harga saham Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia tahun 2015-2020. Teknik pemilihan sampel menggunakan teknik Purposive Sampling sehingga diperoleh sampel sebanyak 10 perusahaan. Metode analisis data dianalisis menggunakan analisis regresi linier berganda dengan menggunakan aplikasi SPSS versi 26 for windows. Berdasarkan hasil penelitian, secara parsial Earning per Share (EPS) berpengaruh positif dan signifikan terhadap harga saham, Return on Assets (ROA) berpengaruh negatif dan signifikan terhadap harga saham, dan Return on Equity (ROE) berpengaruh negatif dan signifikan terhadap harga saham. tidak berpengaruh signifikan terhadap harga saham. Secara simultan variabel Earning per Share (EPS), Return on Assets (ROA) dan Return on Equity berpengaruh signifikan terhadap harga saham.]]>
<![CDATA[Determinan Kesejahteraan Mayarakat di Indonesia ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.750
<![CDATA[Welfare for the people will soon be realized if it is supported by sufficient resources and good management.The purpose of this research is to examine the effect of government size and fiscal decentralization on the welfare of all provincial governments in Indonesia for the 2014-2018 period. Welfare is measured by HDI; the size of the local government is measured using the total revenue earned in a year; and fiscal decentralization is measured through profit sharing funds, general allocation funds, and special allocation funds obtained in a year. The test was conducted through panel data regression with the findings that the size of the government and fiscal decentralization had a positive and significant effect on welfare. This finding is show of the importance of the sustainability of stakeholder theory and the joint commitment of all parties to maximize the performance of local governments in terms of local revenue and decentralization funds to speed up the realization of welfare for the community]]>
<![CDATA[Analisis Makro dan Mikro Ekonomi Terhadap Return Saham dengan Profitabilitas Sebagai Variabel Intervening ]]>
<![CDATA[Romlah, Siti]]>;
<![CDATA[Wahyuningtyas, Endah Tri]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i2.1029
<![CDATA[Penelitian ini dilatarbelakamgi dengan adanya pandemi covid-19 yang memberikan pengaruh besar pada penurunan return saham di indonesia. Penurunan return saham ini juga dipengaruhi oleh berbagai faktor maro dan mikro ekonomi. sehingga bagaimana investor mengambil keputusan investasi pada kondisi adanya pandemi dan faktor-faktor lain yang dapat mempengaruhi tingkat return saham dengan profitabilitas sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif. Data penelitian ini diperoleh dari website resmi Bursa Efek Indonesia dan Bank Indonesia. Pengambilan data sampel menggunakan metode purposive sampling dan diperoleh 15 perusahaan food and beverage tahun 2016-2020. Pengujian dan analisis pada penelitian ini yaiturasio profitabilitas tidak memediasi hubungan rasio solvabilitas, rasio likuiditas, rasio aktivitas, rasio pasar dan inflasi terhadap return saham.Penelitian ini dilatarbelakangi dengan adanya pandemi covid-19 yang memberikanpengaruh besar pada penurunan return saham di Indonesia. Penurunan return sahamini juga dipengaruhi oleh berbagai faktor makro ekonomi dan mikro ekonomi.Sehingga bagaimana investor mengambil keputusan investasi pada kondisi adanyapandemi dan faktor-faktor lain yang dpaat mempengaruhi tingkat return saham.Tujuan penelitian ini yaitu untuk mengetahui pengaruh rasio pasar, aktivitas,solvabilitas, likuiditas dan inflasi terhadap return saham dengan profitabilitassebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif. Datapenelitian ini diperoleh dari website resmi Bursa Efek Indonesia dan BankIndonesia. Pengambilan data sampel menggunakan metode purposive sampling dandiperoleh 15 perusahaan food and beverage tahun 2016-2020. Pengujian dananalisis pada penelitian ini menggunakan bantuan software WarpPLS 7.0. Hasilpenelitian ini yaitu rasio profitabilitas tidak memediasi hubungan rasio solvabilitas,rasio likuiditas, rasio aktivitas, rasio pasar dan inflasi terhadap return saham.]]>
<![CDATA[Determinan Pajak Penghasilan Badan Terhutang pada Perusahaan Manufaktur Sektor Barang Konsumsi ]]>
<![CDATA[Juniarti, Winda]]>;
<![CDATA[Fitriasuri, Fitriasuri]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i2.1030
<![CDATA[This research was conducted to examine the effect of net sales, profitability, operating costs, solvency ratios, and liquidity ratios on corporate income tax payable. The population of this research is all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2018-2020. The sample selection used a purposive sampling technique and obtained 103 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 25 program. The results showed that net sales, profitability, and operating costs have a positive effect on corporate income tax payable. The solvency ratio has a negative effect on the corporate income tax payable, while the liquidity ratio has no negative effect on the corporate income tax payable. Penelitian ini dilakukan untuk menguji apakah penjualan bersih, profitabilitas, biaya operasional, rasio solvabilitas dan rasio likuiditas memiliki pengaruh terhadap pajak penghasilan badan terutang. Populasi penelitian ini seluruh perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI tahun 2018-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 103 sampel. Data analisis menggunakan analisis regresi linear berganda dengan program IBM SPSS versi 25. Hasil penelitian membuktikan bahwa penjualan bersih, profitabilitas, biaya operasional memiliki pengaruh positif terhadap pajak penghasilan badan terutang. Rasio solvabilitas memiliki pengaruh negatif terhadap pajak penghasilan badan terutang, sedangkan rasio likuiditas tidak memiliki pengaruh negatif terhadap pajak penghasilan badan terutang.]]>
<![CDATA[Peran Financial Constraint dalam Memoderasi Pengaruh Struktur Modal Terhadap Nilai Perusahaan ]]>
<![CDATA[Sari, Murni]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i2.905
<![CDATA[This study aims to improve the relationship between capital structure and firm value using financial constraints on cash holdings as a moderating variable for mining companies and metal manufacturing companies 2016-2020. The sample selection technique used the purposive sampling technique so that a sample of 26 companies was obtained. The data analysis method was analyzed using multiple linear regression analysis using the SPSS version 23.0 for windows application. Based on the results of the study partially capital structure has a positive and significant effect on firm value, capital structure has a positive and significant effect on firm value. The control variable company size has a positive effect on firm value, operating cash flow has no significant effect on firm value, and intangible assets have no significant effect on firm value. financial constraints on cash holdings cannot moderate the relationship between capital structure and firm value. independent variables together can explain the dependent variable. Based on the research results, firm value can be increased by increasing debt or increasing the capital structure ratio. Improved capital structure must pay attention to the balance between benefits and costs arising from debt]]>
