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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 246 Documents
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Kepuasan Konsumen Ditinjau Dari Kualitas Produk Dan Kualitas Pelayanan: Studi Kuantitatif di @Mjakitchens.Id Mustofa, Achmad; Razak, A; Hasan, Amiruddin; Amrusi, Amrusi; Musfiana, Musfiana; Maqhfirah, Maqhfirah
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.v18i2.755

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan konsumen pada usaha @Mjakitchens.id di Kecamatan Blangpidie. Metode penelitian melalui pendekatan kuantitatif dengan jenis penelitian deskriptif. Populasi dalam penelitian ini adalah seluruh konsumen pada usaha @Mjakitchens.id. Jumlah sampel dalam penelitian ini sebesar 80 orang diambil dengan teknik sampling insidental. Teknik analisis yang digunakan untuk mengukur tingkat kepuasan konsumen ialah analisis regresi linear berganda, serta uji T dan uji F untuk membuktikan hipotesis penelitian. Berdasarkan hasil analisis regresi diperoleh hasil persamaan Y= 11,713 + 0,217X1 + 0,498X2+ e. Nilai koefisien determinasi menunjukkan pengaruh dari kualitas produk dan pelayanan terhadap kepuasan konsumen sebesar 0,618 atau 61,8%. Selanjutnya uji T pada taraf signifikansi 5%, variabel kualitas produk memperoleh nilai signifikansi sebesar 0,001 < 0,05 dan nilai t_hitung > t_tabel yaitu 4.918 > 1,66488. Variabel kualitas pelayanan memperoleh nilai signifikan 0,000 < 0,05 dan nilai t_hitung > t_tabel yaitu 8,346 > 1,66488. Uji F diperoleh nilai  f_hitung > f_tabel yaitu 62,199 > 3,11. Kesimpulan dari penelitian ini terdapat pengaruh kualitas produk dan kualitas pelayanan memiliki pengaruh positif terhadap kepuasan konsumen. Antara kualitas produk dan kualitas pelayanan, kualitas yang lebih dominan ialah kualitas pelayanan.
TESTING THE FRAUD PENTAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN THE BANKING SECTOR INDONESIA 2016-2020 Irmawati, Farida; Nawirah, Nawirah
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.v18i2.857

Abstract

Fraudulent financial reporting is an activity that is carried out intentionally by changing the elements in the financial statements. This study aims to examine and analyze the influence of the elements of the fraud pentagon theory, namely pressure, opportunity, rationalization, capability, and arrogance against fraudulent financial reporting which is proxied by using the Altman z-score model. This research is a quantitative research using secondary data, namely financial reports, and annual reports. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling method used the purposive sampling technique to 34 samples. The technique for analyzing data is through multiple linear regression. The results showed that financial stability had a positive effect on fraudulent financial reporting. External pressure has a negative effect on fraudulent financial reporting. Ineffective monitoring, quality of external audit, change in auditor, changes in the board of directors, CEO duality, and a frequent number of CEO's pictures has no effect on fraudulent financial reporting.
ANALISIS PENGELOLAHAN ALOKASIH DANA DESA DALAM PENINGKATKAN PEREKONOMIAN MASYARAKAT DESA TEMBUNG KECAMATAN PERCUT SEITUAN KABUPATEN DELI SERDANG Siti Holijah; Mawaddah Irham
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.v17i2.903

Abstract

Di Desa tembung kecamatan percut seituan salah satunya mempunyai sebagian kedudukan berarti dalam mensejahterakan serta menyelenggarakan hal penguasa didalam desa tembung serta lebih menghormati serta melayani warga dengan cara bagus serta tertib, di desa tembung berpusat pada aktivitas pemestintah desa dengan kebutuhan warga desa tembung karna pada dasarnya terdapat estimasi hendak membagikan sesuatu kehidupan yang bagus serta pantas untuk warga di desa tembung. desa tembung ialah salah satu deda di kecamatan percut seituan kabupaten deli serdang. riset ini di laksanakan di desa Tembung kecamatan percut seituan tata cara yang di gunakana disini iyalah tata cara kualitatif, dalam pengumpulan informasi serta mengunpulkannya di jalani dengan metode 1). Observasi 2). Tanya jawab karyiawan didesa tembung 3). Pustaka Dari hasil riset ini membuktikan kalau add didesa tembung yang dicoba dengan mendapatkan kesesuain antara keinginan serta program warga, buat terjaminnta susunan aktivitas warga tembung dalam mengelolah add yang bagus serta pas serta cocok dengan perhitungan yang sudah di tetapkan penguasa desa tembung yang menghasilkan kehidupan warga serta menjamin keselamatan warga tembung.
Board of Commissioners’s Characteristics (Size, Independence, Expertise) and Financial Reporting Quality Kusumawardani, Media; Yanto, Desri
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1383

Abstract

The quality of financial reports is necessary for the users. Factors that can improve the quality of financial reports that can be proven true are things that need to be prioritized. So research is needed that can prove the factors involved. This study aims to test the board of commissioners as a party that has a role in a company. The board of commissioners is the party that supervises a company entity and ensures that the committee carries out audits. In this study, the board of commissioners becomes an independent variable seen from the size, independence, expertise with leverage control variables, audit quality, company size, company growth. The object of this research is a manufacturing company listed on the Sharia Securities List in 2018-2020. The sample used is 198 companies that filled the requirement. The sample collection method used a purposive sample. The type of data used is secondary data and the data processing tool uses SPSS. In this study, the Board of Commissioners (Size, Independence, Expertise) were not proven to influence the Quality of Financial Statements. While the control variables in this study showed a positive influence in addition to the leverage variable, namely audit quality, company size, and company growth. So it can be concluded that all hypotheses in this study were rejected. So based on the point of size, independence, and expertise of the board of commissioners in this study, it does not have a large enough role in determining the Quality of Financial Statements.
Determinants Of The Timeliness Of Financial Reporting of Go Public Companies In The Covid-19 Pandemic: Evidence From Indonesia Purwanti, Noer Indach; Rochmatullah, Mahameru Rosy; Witono, Banu; Putri, Eskasari
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1133

Abstract

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication documents related to the operations of publicly listed companies in Indonesia.Method: Employing binary logistic regression, this study analyzes the 175 sampled firms. Some of the testing components include profitability, audit opinion, institutional ownership, and the Covid-19 pandemic.Findings: The results of the analysis show that the company's profitability and activity restrictions due to the Covid-19 pandemic have a substantial impact on the timeliness of reporting. In theory, this study provides an understanding that financial performance determines the compliance of managers in informing financial reporting to stakeholders. In practice, extraordinary events on an international scale such as the Covid-19 pandemic have thwarted financial reporting accountability. The COVID-19 pandemic has an impact on the timeliness of financial reporting, which includes parties directly related to the issuance of audited financial statements including reporting entities and auditors/public accountants, parties indirectly related to financial reporting including accounting professional associations, and the tools used by these parties in financial reporting including Financial Accounting Standards, auditing standards and laws and regulations, professional codes of ethics, and professional certifications. The impact is on the significance of assessments and estimates, going concern, internal control, audit committee governance, events after the reporting period, accessibility of audit evidence and guidance for parties related to financial reporting.
Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi UMKM Berbasis Seluler Pada UMKM Surabaya Pusat Zain, Fadhilatuz; Andhaniwati, Erry
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.861

Abstract

Tujuan penelitian ini yaitu untuk menganalisis secara empiris dan menunjukan faktor yg mempengaruhi implementasi sistem informasi akuntansi UMKM berbasis seluler pada UMKM Surabaya Pusat. Penelitian ini merupakan penelitian kuantitatif karena data yg diperoleh diolah atau dianalisis dengan menggunakan teknik perhitungan angka-angka dan statistika. Populasi penelitian ini yaitu UMKM yang berada di daerah Surabaya Pusat. Wilayah Surabaya Pusat itu sendiri meliputi 4 kecamatan, yaitu kecamatan Genteng, kecamatan Tegalsari, kecamatan Bubutan, dan kecamatan Simokerto. Teknik penentuan sampelnya memakai rumus slovin. Penelitian ini menggunakan PLS-SEM dengan software SmartPLS 3.0 untuk menganalisis data yang diperoleh dan mengkonfirmasi hubungan antar variabel. Hasil penelitian membuktikan bahwa persepsi kemudahan penggunaan serta kebutuhan tidak berpengaruh terhadap implementasi sistem informasi akuntansi UMKM berbasis seluler di UMKM Surabaya Pusat. Sedangkan harapan kinerja berpengaruh terhadap implementasi sistem informasi akuntansi UMKM berbasis seluler di UMKM Surabaya Pusat.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Industri Makanan dan Minuman Astuti, Thesa Puji; Hanim, Wasifah; Sugihyanto, Toto
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1151

Abstract

Price to Book Value is very important for the company because a healthy company will produce a good image for the company both internally and externally. The purpose of this study aims to determine the effect of Company Growth, Price Earning Ratio, Leverage, Profitability on Price to Book Value The research object is all manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange, the analysis period is 2019. The number of companies is 34, consisting of 26 (twenty six) food companies and 8 (eight) beverage companies, all as samples study. The method used is multiple linear regression using Cross Section data. Based on the results of the analysis concluded that the company's growth, leverage, profitability have a positive and significant effect on firm value. Means the increasing growth of the company, Leverage, Profitability will increase the value of the company. While the Price Earning Ratio is not significant to the value of the company.
The Effect of Managerial Ownership and Tax Avoidance On Firm Value With Firm Transparency as a Moderating Variable Putri, Novita Winda Crisdiana; Ardhani, Lutfi
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.892

Abstract

PThis research was conducted with the aim of knowing the effect of Managerial Ownership and also Tax Avoidance with company transparency as a moderating variable in companies listed in the beverage subsector. This research is a descriptive quantitative study that uses secondary data in the form of financial statements of companies in the food and beverage sub-sector manufacturing sector listed on IDX. A sample of 11 companies was used which was obtained by purposive sampling technique. The data analysis technique used in this research is MRA or Moderated Regression Analysis which is processed using SPSS tools. The results show that managerial ownership and tax avoidance have a significant positive effect on firm value. Meanwhile, managerial ownership of tax avoidance also has a significant positive effect on firm value with corporate transparency as a moderating variable
Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Indihome Bima, Ericho Arya; Pudjoprastyono, Hery
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1120

Abstract

This study aims to determine how product quality and service quality affect Indihome customer satisfaction in Surabaya. Residents in Surabaya who use Indihome whose population is not explicitly known are the research population. Seventy Indihome users in Surabaya were selected as research participants through the Non Probability Sampling method and the Purposive Sampling approach. Data collection is done by sending questionnaires to respondents using Google Forms with an ordinal scale using a Likert scale with a score range of 1 to 5. Then with Partial Least Square (PLS) data analysis techniques, the data is processed by validity tests, reliability tests, structural model tests, and hypothesis tests. The findings show that quality positively and significantly impacts Indihome customer satisfaction in Surabaya, both in terms of product quality and service quality
Realisasi Penerimaan PPN yang Dideterminasi Oleh Tingkat Inflasi, Nilai Tukar Rupiah dan Jumlah Pengusaha Kena Pajak Wulandari, Dian Sulistyorini; Yulianti, Vista
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1131

Abstract

Penelitian ini dilakukan di Kantor Pelayanan Pajak Madhya Bekasi pada periode tahun 2017–2021 dengan tujuan untuk mengetahui pengaruh variabel inflasi, nilai tukar rupiah dan jumlah Pengusaha Kena Pajak terhadap penerimaan PPN. Populasi penelitian ini adalah data inflasi, nilai tukar rupiah, jumlah pengusaha kena pajak, dan penerimaan PPN. Sumber data yang digunakan adalah data sekunder dengan pengujian data menggunakan program SPPS versi 25. Metode penelitian menggunakan pendekatan kuantitatif dengan bentuk asosiatif dan analisis regresi linear berganda. Penelitian ini menggunakan seluruh populasi sebagai sampel, sehingga diambil 60 observasi. Hasil penelitian ini menunjukkan bahwa inflasi secara parsial berpengaruh positif dan signifikan terhadap penerimaan PPN, nilai tukar rupiah dan jumlah PKP secara parsial tidak berpengaruh terhadap penerimaan PPN. Inflasi, nilai tukar rupiah, dan jumlah PKP secara simultan berpengaruh terhadap penerimaan PPN pada KPP Madya Bekasi. (10 PT)Kata kunci : inflasi, nilai tukar rupiah, jumlah pengusaha kena pajak, pajak pertambahan nilai

Page 15 of 25 | Total Record : 246

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