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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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Peran Literasi Finansial dan Inovasi Digital dalam Meningkatkan Business Performance dan Business Sustainability Pada UMKM di Kabupaten Pekalongan Mila, Shofiatul; Nurhidayah, Siti Abdillah
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.994

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) memiliki kontribusi yang besar bagi ekonomi masyarakat. Namun dalam prakteknya, UMKM sering mengalami keterlambatan dalam pengembangannya. Pekalongan termasuk salah satu kabupaten yang memiliki peluang untuk meningkatkan perekonomian daerah dikarenakan banyaknya jumlah UMKM yang tersebar di Kabupaten Pekalongan. Tujuan penelitian ini adalah untuk mengetahui peran literasi finansial dan inovasi digital terhadap kinerja UMKM dan keberlanjutan UMKM. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan adalah data primer menggunakan kuesioner. Data penelitian dianalisis menggunakan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa literasi finansial tidak berpengaruh terhadap keberlanjutan UMKM. Akan tetapi, literasi finansial berpengaruh terhadap kinerja UMKM. Kemudian, inovasi digital berpengaruh terhadap keberlanjutan UMKM. Sedangkan, inovasi digital tidak berpengaruh terhadap kinerja UMKM. Kinerja UMKM berpengaruh terhadap keberlanjutan UMKM. Kemudian untuk variabel kinerja UMKM tidak memediasi pengaruh inovasi digital terhadap keberlanjutan UMKM. Sedangkan variabel kinerja UMKM dapat memediasi pengaruh literasi finansial terhadap keberlanjutan UMKM.
Faktor Motivasi Generasi Z Dalam Mengadopsi Fintech : Teori Fokus Regulasi Affan, Muhammad Wildan
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.669

Abstract

Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi niat untuk tetap menggunakan financial technology. Responden penelitian ini merupakan generasi z di Indonesia, dengan menggunakan kuisioner dan diuji dengan program smartpls. Hasil penelitian menemukan bahwa fokus promosi yang digambarkan oleh variabel keuntungan ekonomi, seamless transaction, kenyaman memiliki pengaruh signifikan terhadap niat untuk tetap menggunakan fintech. Lebih lanjut, fokus pencegahan yang digambarkan oleh variabel kerahasiaan dan perlindungan privasi tidak memiliki pengaruh signifikan terhadap niat untuk tetap menggunakan fintech. Hal ini menggambarkan bahwa generasi z akan menggunakan faktor emosionalakan promosi yang ditawarkan oleh layanan fintech.
Urgensi Penggunaan Big Data Analytics Dalam Audit Sektor Publik Dharma, Adi; Hendri, Nedi
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.852

Abstract

The rapid transformation of information technology in Accounting Information System has resulted a global change in financial and non-financial data. The use of large amount of data, broad data source, and a new characteristics of data has encouraged auditors to meet the best Strategy in order to improve the quality of public audit. The  aims to analyze the implementation of Big Data Analytics in the Public Sector. The objective of the  study is inspired based on recent innovations in the Supreme Audit Institutions in the several countries such as Australia, USA, India and Indonesia. The method used in this research study is SWOT Analysis. Author describe the implementation of big data analytics from four perspectives which are strength, weaknesses, opportunities and threats. By using this SWOT Analysis, author can compare each aspect that led to a conclusion thatb  shows the correlation between the use of Big Data Analytics in the Supreme Audit Institutions and the  key transformation to success. This study makes contribution for practitioners in public sector audit to build  a foundation of big data analytic in their own institutions. While in the academic areas, the result of this study can be a reference for the development of big data.
Moderasi Ukuran Pemerintah Daerah pada Pengaruh Kinerja Keuangan Daerah dan Transparansi Daerah Terhadap Tingkat Korupsi Muhammad Azizi Yusuf; Diah Hari Suryaningrum
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.v18i1.822

Abstract

This study aims to examine and analyze the effect of regional financial independence, local investment, and transparency on the level of corruption moderated by the local government size. The study population is 34 Provincial governments in Indonesia from 2016 to 2020. The sample is selected using census techniques. The data analysis technique is multiple linear regression analysis and moderated regression analysis using Statistical Product and Service Solution 25 software. The results state that regional financial independence affects the corruption level, whilst local investment and transparency don't affect the level of corruption. Then the local government size moderates the effect of regional financial independence on the level of corruption. Otherwise, local government size doesn't moderate local investment and transparency on affected the level of corruption.
Dampak Pandemi Covid-19 Pada Nilai Indeks Harga Saham Gabungan (IHSG) Di PT. Bursa Efek Indonesia ( BEI ) Novalita, Novalita; Bakti, Umar
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.841

Abstract

This study was conducted to determine the impact of the COVID-19 pandemic virus in Indonesia on inflation, interest rates, as well as the composite stock price index in PT. Indonesia Stock Exchange. The COVID-19 pandemic virus is an infectious disease caused by SARS-CoV-2. The COVID-19 Pandemic virus has a huge impact on Indonesia, including in the economic, socio-cultural, and rupiah exchange rates. The results of this study can be concluded that the COVID-19 pandemic virus in Indonesia has lowered the Indonesian economy due to the decline in the Jakarta Composite Index. Indonesian Stock Exchange and rising interest rates and inflation rates in Indonesia.
Pengaruh Penerapan Self Assesment System, Sosialisasi Perpajakan, Tax Amnesty dan Pas-Final pada Penerimaan Pajak (Studi Pada Wajib Pajak KPP Pratama Bangkalan) Faisol, Imam Agus; Pebriyanti, Camelia Lucyiana
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.1085

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh dari penerapan self assessment system terhadap penerimaan pajak, mengetahui pengaruh dari kegiatan sosialisasi perpajakan pada penerimaan pajak, mengetahui pengaruh tax amnesty pada penerimaan pajak dan pengaruh PAS-Final pada penerimaan pajak secara parsial di KPP Pratama Bangkalan.Penelitian ini dilakukan secara deskriptif asosiatif. Metode penarikan sample menggunakan random acidental sampling dan untuk menentukan jumlah sample menggunakan hair et all dengan analisis yang digunakan merupakan analisis jalur (Path Analysis). Alat analisis yang digunakan untuk menguji penelitian ini yaitu PLS dengan model persamaan struktural (SEM) berbasis komponen atau varians.Hipotesis penelitian ini adalah: (1) Self Assessment System berpengaruh positif dan signifikan terhadap Penerimaan Pajak, (2) Kegiatan Sosialisasi Perpajakan berpengaruh positif dan signifikan terhadap Penerimaan Pajak, (3) Tax Amnesty berpengaruh positif dan signifikan terhadap Penerimaan Pajak, (4) PAS-Final berpengaruh positif dan signifikan terhadap Penerimaan Pajak. Berdasarkan hasil pengujian menunjukkan bahwa hipotesis satu ditolak, sedangkan hipotesis yang lainnya dapat diterima.Kesimpulan penelitian ini adalah self assessment system tidak berpengaruh sinifikan terhadap penerimaan pajak, kegiatan sosialisasi perpajakan berpengaruh positif dan signifikan terhadap penerimaan pajak, (3) tax amnesty berpengaruh positif dan signifikan terhadap penerimaan pajak, dan terakhir PAS-Final berpengaruh positif terhadap penerimaan pajak dan memiliki pengaruh yang sedang.
Analysis of Transfer Pricing and Product Selling Prices burhanuddin, chairul iksan; Amran, Amran; Abdi, Muhammad Nur
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.1063

Abstract

The purpose of this study is to understand the transfer and product price rates at PT Suri Tani Pemuka.The information presented in this study comes from processes of observation and data collection followed by analysis.This type of research is quantitative, but another type of research is later described that includes information on transfer and product price costs. This study was conducted at PT. Suri Tani Pemuka from 2020 to 2021. Data collection methods include observational techniques, in-depth interview processes, and documentation of findings to allow for visual evaluation of the results.  The results of this study indicate that there are differences in how businesses set their prices using mark-up pricing and variable costing, and that there are differences between prices when businesses do not include non-production costs when setting prices for their products
Pengungakapan CSR: Faktor Keuangan dan Non Keuangan Kodriyah, Kodriyah; Suprihatin, Neneng Sri
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.996

Abstract

This study aims to empirically examine financial and non-financial factor than can affect to Corporate Social Responsibility Disclosure The population in this study is basic and Chemical Sub Sector Manufacturing Companies listed on the Indonesian Stock Exchange for the 2016-2020 period with a sample obtained based on predetermined criteria as many as 24 companies with 105 observation data. The method used is causality design with multiple regression analysis and processed with the help of SPSS. The test results prove that company size and ownership structure have a significant influence on the Corporate Social Responsibility Disclosure, while company growth and company age do not have a significant influence on the Corporate Social Responsibility Disclosure
Efektivitas Pembebasan Pajak Pertambahan Nilai Bahan Pakan Ternak yang Diatur dalam Peraturan Menteri Keuangan Ramadhana, Satria Nur; Rahayu, Eka Ningsih Puji
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.684

Abstract

The purpose of this study was to determine the effectiveness of the exemption of value added tax on animal feed ingredients regulated in the regulation of the minister of finance. This type of research is descriptive research, using a qualitative approach. The technique of collecting data and other information is done by searching, collecting, and studying various kinds of textbooks, laws and regulations and field research. Based on the research conducted by the author, it was found evidence that the purpose of providing facilities in the form of exemption from value added tax on animal feed ingredients was not achieved because the price of animal feed did not change. Exemption of value added tax is actually enjoyed by animal feed entrepreneurs. Therefore, it can be concluded that the provision of value added tax exemption facilities for animal feed raw materials is not effective. The implication of this research is as a regulator evaluation.
Pengaruh Resiko Perusahaan, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Penghindaran Pajak Dinda Asri Safitri; Rachmawati Meita Oktaviani
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.v18i1.674

Abstract

The purpose of this research is to examine effect of Corporate Risk, Intensity of Fixed Asset and Firm Size on tax avoidance. Tax Avoidance in study became the dependent variable, meanwhile the independent variabels Corporate Risk, Intensity of Fixed Asset, and Firm Size. This study uses secondary data from is Property and Real Estate company listed in BEI during 2016 – 2019. Which only 26 of company Property and Real Estate the sampling criterias resulting 104 data available are taken as the  samples . Techniques and sampling used are using by purposive sampling method. This research used a panel data regression analysis model with a random effect model estimation model to test the effect of each variable influence tax avoidance. The result of this study indicate that first, corporate risk has a significant negative effect on tax avoidance. Second, intensity of fixed asset has no significant on tax avoidance. Third, Firm Size has a significant positive effect on tax avoidance.Tujuan dari penelitian ini adalah untuk menguji pengaruh resiko perusahaan, intensitas asset tetap, dan ukuran perusahaan terhadap penghindaran pajak. Penghindaran pajak pada penelitian ini menjadi variabel dependen, sementara itu variabel independen terdiri dari resiko perusahaan, intensitas asset tetap, dan ukuran perusahaan. Penelitian  ini  menggunakan data sekunder dari perusahaan Properti dan Real Estate yang terdaftar di BEI selama tahun 2016 – 2019. Sampel yang dapat dikumpulkan sebanyak 26 perusahaan Properti dan Real Estate yang memenuhi kriteria, sehingga didapat 104 data yang digunakan sebagai sampel penelitian. Teknik dan pengambilan sampel yang digunakan adalah  purposive sampling method. Penelitian ini menggunakan  model analisis  regresi data panel dengan model estimasi random effect model untuk menguji masing – masing variable terhadap penghindaran pajak. Dari hasil penelitian ini menunjukan bahwa pertama, resiko perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak. Kedua, intensitas asset tetap  tidak berpengaruh signifikan terhadap penghindaran pajak. Ketiga, ukuran perusahan berpengaruh positif signifikan terhadap penghindaran pajak.

Page 14 of 25 | Total Record : 243

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