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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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A Bibliometric Analysis of Artificial Intelligence and Blockchain Technology in Fraud Prevention and Detection Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Budiantoro, Risanda Alirastra
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.2193

Abstract

This research aims to describe the evolution of publication activity, expand knowledge, identify the most representative authors and journals, and offer insights into potential new directions, especially regarding artificial intelligence and blockchain technology in fraud prevention and detection. This article presents an examination of the development and future trajectory of certain research trends through bibliometric analysis. This analysis involves identifying various research areas within an emerging field and visualizing the bibliometric network using R-bibliophily and Vos Viewer for citation matrices and sensitivity analysis. The data used in this research are around 83 documents consisting of 27 articles, 2 books, 8 book chapters, 29 conference papers, 10 conference reviews, 1 editorial, 1 note, and 5 review results published from 2017 to 2023. Based on World Collaboration Map data shows that there is 1 cooperation data from Chinese researchers to Indonesia and 1 from Indonesia to Australia, so it is hoped that this research can provide a reference, especially for Indonesian writers who will carry out international publications with similar themes.
Pengaruh Quick Ratio , Debt To Equity Ratio, Total Asset Turnover Terhadap Harga Saham pamela, yovani melin camelita; Nyale, M. Hendri Yan
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1374

Abstract

This research aims to examine the influence of the Quick Ratio (QR), Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) on stock prices. The model used in the research is a causality research design with quantitative data or secondary data. The population in this research uses companies in the property and real estate sub-sector that are listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection process used a purposive sampling method, resulting in 100 observation data obtained from 20 companies selected as samples for 5 years of research. The independent variable QR uses the formula current assets minus inventory divided by current liabilities, DER uses the formula total debt divided by equity and TATO uses the formula sales divided by total assets. The dependent variable stock price is taken using the closing price value as of May 31. Hypothesis testing was carried out using a multiple linear regression analysis model using SPSS software. The results of this research show that QR has a positive effect on stock prices, while DER has a negative effect on stock prices. Furthermore, TATO has a positive effect on share prices.
Pengaruh Pengetahuan Tentang Peraturan Perpajakan Dan Tingkat Kepercayaan Sistem Pemerintahan Hukum Terhadap Kemauan Membayar Pajak Sari, Fangela Myas; Priatiningsih, Dian
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1503

Abstract

This study aims to analyze the factors that affect the willingness to pay taxes on taxpayers of individuals who perform free work in the office of KPP Pratama Batang. The variables in this study are taxpayer willingness as dependent variable, knowledge of taxation regulation level of trust to government system and law as independent variable. The population in this study were free workers registered in KPP pratama stem. The sample used in this research is as many as 30 respondents are free workers registered in KPP pratama stem. Meanwhile, to answer the hypothesis in this research is done classical assumption test and multiple linear regression. The result of the research shows that knowledge about taxation regulation, have no significant effect but Level of Trust in Government and Legal Systems have significant effect on taxpayer willingness.
Analisis Pengukuran Kinerja Dengan Pendekatan Sustainability Balanced Scorecard putri, atina rokhmani; Zuhroh, Diana; Sihwahjoeni, Sihwahjoeni
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1800

Abstract

Sustainability balanced scorecard (SBSC) modified from balanced scorecard (BSC) integrates environmental indicators into four balanced scorecard perspectives to obtain balanced, comprehensive, and strategic environmental performance information. This study aims to measure environmental and social performance using four SBSC perspectives, namely learning and growth, internal business processes, customers, and finance. The research is a study of dental clinics using quantitative descriptive analysis. The results of the study found that in general since the Covid-19 pandemic, NDC Esthetic Dental Clinic has made various efforts so that this business can survive and continue to grow even though this is a major challenge for health sector businesses due to government regulations, limited communication and interaction with people in this case patients. During the 2019-2020 period, the performance of NDC Esthetic Dental Clinic was analyzed based on the Sustainability Balanced Scorecard and was considered good.
Determinan Profitabilitas terhadap Bank Konvesional di Indonesia Pamungkas, Wihandaru Sotya; Silveyra, Eka Noviani
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1722

Abstract

The motivation for conducting this research was because, at the beginning of 2020, there was a Covid-19 pandemic which affected the global economy. The research objective is to find the effect of income diversification (RDV), non-performing loans (NPL), and company size (FSZ) on profitability (PRF) in conventional banks. This research uses a sample of conventional banks registered with the Financial Services Authority (OJK) for 2018-2021. The sampling technique used purposive sampling. The number of samples used was 92 banks. Data is obtained through the OJK website and each company. The analytical tool for testing the hypothesis is panel data regression analysis. The results obtained by RDV did not affect PRF, while NPL had a significant negative effect and FSZ had a significant positive effect.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi Verawaty, Verawaty; Nespy, Reza
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.v18i2.1035

Abstract

This study aims to examine the effect of the audit committee, independentcommissioners, board of directors, managerial ownership and capital structure on firmvalue with profitability as a moderating variable in food and beverage companies listedon the Indonesia Stock Exchange. The research was quantitative. The sample in thisstudy was obtained using the purposive sampling method which resulted in a sample of36 samples from 12 manufacturing companies in the food and beverages sector listedon the Indonesia Stock Exchange during the 2018-2020 period. The analysis techniqueused is multiple linear regression analysis with the Moderated Regression Analysis(MRA) method. The research result concluded that audit committee had an effect onfirm value, while independent commissioners, board director, managerial ownershipand capital structure had no effect on firm value. audit committee, board director andcapital structure have an effect on firm value moderated by profitability, whileindependent commissioners and managerial ownership did not affect firm value eventhough it has been moderated by profitability
Balanced Scorecard Sebagai Sistem Manajemen Strategi dalam Mengukur Kinerja Perusahaan Herawati, Heny; Yulia, Rasty
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the performance of PT Sarana Bhuana Jaya when measured by the Balanced Scorecard. This type of research is a case study. The data analysis techniques used to answer the problem formulation include using Net Profit Margin, Return On Investment, Return On Equity, and Multiattribution Attitude Model analysis. Based on the research results, it shows that the business strategy, when measured by the Balanced Scorecard, has good performance. PT Sarana Bhuana Jaya's financial perspective is not effective because the Net Profit Margin, Return On Investment, and Return On Equity in 2019 are smaller than in 2018 and 2017. This means that the company's ability to generate profits is not effective. PT Sarana Bhuana Jaya's customer perspective, when measured by the Balanced Scorecard, has good performance. The customer perspective, when measured by the Balanced Scorecard, shows good performance. The internal business process perspective, when measured by the Balanced Scorecard, has good performance. Growth perspective and when measured by the Balanced Scorecard the performance is good.
Perilaku Kredit Berisiko pada Penggunaan Kredit Online Shopeepaylater di Kalangan Mahasiswa Putri, Novaliony Ardhana; Tresnaningsih, Sri
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1053

Abstract

Penelitian ini bertujuan untuk mengetahui kecenderungan mahasiswa di Kota Surabaya dan sekitarnya Ketika menggunakan kredit online ShopeePaylater. Variabel eksogen terdiri atas status social ekonomi, wawasan kredit, serta financial self-efficacy yang sekaligus menjadi variable intervening dengan variable endogen perilaku kredit berisiko. Metode penelitian adalah kuantitatif. Sampel penelitian terdiri atas 173 mahasiswa yang menjadi data primer dan diukur menggunakan skala Likert. Data dianalisis dengan outer model dan inner model menggunakan SMART-PLS. Hasil penelitian menunjukkan bahwa status social ekonomi tidak siginifikan terhadap financial self-efficacy dan perilaku kredit berisiko, berbanding terbalik dengan wawasan kredit.
Determinan Kinerja Keuangan Sektor Kesehatan Majidah, Majidah; Mutiara, Mutiara
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1792

Abstract

The company's goal in carrying out its business activities is to obtain optimal profits in order to provide value to shareholders and other stakeholders. This study aims to examine the effect of corporate governance disclosure, intellectual capital, value added capital employed, value added human capital and structured capital value added on financial performance. The object of this research is health sector companies listed on the IDX for the 2017-2021 period. With purposive sampling, 13 companies or 65 observations were obtained. Panel data regression with eviews 12 software was used to analyze the research data. The results showed that only corporate governance disclosure had a positive effect. The findings of this research indicate that health sector companies are relatively less innovative because their average intellectual capital is relatively diverse. The limitations of this study are shown by an adjusted r square of 14.39%; therefore, it is advisable to explore factors that have the potential to effect financial performance in future studies. Advice for companies to innovate operating activities to improve financial performance and maintain business continuity. The results of this study can also be considered by investors as important information for investment decisions.
Pengaruh Asset Tangibility, Effective Tax Rate dan Non Debt Tax Shield Terhadap Struktur Modal Afridayani, Afridayani
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1563

Abstract

Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield affect the capital structure. This study aims to examine the effect of asset tangibility, effective tax rate and non-debt tax shield. This type of research is associative research and this research is quantitative. The population of the study was 26. Sampling was carried out by purposive sampling and obtained 18 manufacturing companies in the food and beverage sub-sector that were listed on the IDX according to the criteria. The data in this study were analyzed using the classical assumption test, the R determinant test and the t-test were carried out with the help of Eviews 9 software. The results showed that simultaneously Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield were able to influence capital structure. The results of the study partially show that the Asset Tangibility and Effective Tax Rate variables partially have a positive effect on capital structure and the Non-debt tax shield variable partially has no effect on capital structure.

Page 18 of 25 | Total Record : 246

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