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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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Adopsi Teknologi Blockchain untuk Meningkatkan Pelaporan Keuangan: Tinjauan Literatur Zahara, Inna
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.v20i1.1892

Abstract

The rapid development of technology, particularly through the adoption of blockchain, has had a significant impact on the field of accounting. Blockchain, as a peer-to-peer (P2P) distributed network, opens new opportunities and presents challenges for the accounting profession. This article discusses the potential changes in accounting resulting from the adoption of blockchain technology. By utilizing blockchain, financial reporting can become more timely, transparent, and efficient, with the potential to reduce agency costs, capital costs, and enhance corporate value. While blockchain technology offers various advantages, including improved information quality, the adoption process is not without obstacles. Challenges such as standardization, scalability, and privacy issues need to be addressed to ensure successful integration and widespread adoption in financial accounting. The article notes that while blockchain technology can provide long-term benefits, the time and effort required to overcome technical and regulatory hurdles should be considered. Thus, the adoption of blockchain in accounting is seen as a promising step to enhance the quality of financial reporting, but it should be recognized that this journey requires commitment and the resolution of challenges encountered along the way
ANALISIS PENGARUH BIG DATA ANALYTICS DALAM PROSES AUDIT DI KOTA BATAM Yang, Felicia; Bahar, Hardi
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.v19i2.1508

Abstract

The transformational impact of Big Data is currently causing rapid adaptation for organizations to investing their resources to harness the benefits of data, to shift from data-generating to data-powered business. Auditors will be impacted by their clientele changes, consequentially will embrace big data approach and utilization as well. This study is conducted to determine the effect of big data analytics (BDA) on audit process in Batam City. The population of this study is the auditors located in Batam area, using the sampling method of snowball sampling with a total sample of 50 respondents. The approach of this study is quantitative with usage of questionnaires as data collection instrument for primary data. The method for data analysis uses partial least square (SEM-PLS) structural equation model with the utilization of SmartPLS 4 software. The results of this study revealed that BDA has a significant positive effect on audit process which phases consist of audit risk assertion procedure, initial planning of audit process, implementation of preliminary analytical review, evaluation of audit evidence and submission of audit findings. Dampak transformasi Big Data saat ini menyebabkan adaptasi cepat bagi organisasi untuk menginvestasikan sumber daya mereka untuk bisa mendapatkan manfaat dari data, alhasil beralih dari bisnis data-generating ke data-powered. Auditor akan terpengaruh oleh perubahan kliennya, secara konsekuen akan merangkul pendekatan dan pemanfaatan big data. Penelitian ini dilakukan untuk mengetahui pengaruh big data analytics terhadap proses audit di Kota Batam. Populasi penelitian ini adalah auditor yang berada di wilayah Batam, dengan menggunakan metode sampel snowball sampling dengan jumlah sampel sebanyak 50 responden. Pendekatan penelitian ini adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Metode analisis data menggunakan model persamaan struktural partial least square (SEM-PLS) dengan pemanfaatan SmartPLS 4. Hasil penelitian ini mengungkapkan bahwa big data analytics berpengaruh positif signifikan terhadap proses audit yang tahapannya terdiri dari prosedur asersi risiko audit, perencanaan awal audit, pelaksanaan tinjauan analitis pendahuluan, evaluasi bukti audit dan penyampaian temuan audit.
Peran Bantuan Langsung Tunai Dana Desa Terhadap Daya Beli Masyarakat Di Desa Drajat Paciran Lamongan aini, ella nur; Haryanto, Haryanto
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.v19i2.1693

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh bantuan bantuan langsung mentransfer dana desa terhadap daya beli masyarakat. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel menggunakan purpossive sampling , sehingga ditetapkan 30 orang penerima bantuan langsung tunaikan dana desa sebagai responden penelitian. Responden memberikan kuesioner dengan menggunakan skala ordinal pada skala Likert, dengan skor mulai dari 1 sampai 5, untuk mengumpulkan data. Kemudian dengan menggunakan teknik analisis data uji validitas, uji reabilitas data, uji asumsi klasik, uji hipotesis. Penelitian ini bersifat asosiatif yaitu untuk mengetahui pengaruh atau hubungan dua variabel atau lebih. Hasil penelitian ini menunjukkan adanya pengaruh peran bantuan langsung tunai dana desa terhadap daya beli masyarakat secara positif dan signifikan.
Struktur Modal Dan Kinerja Keuangan Perusahaan Manufaktur Erawati, Teguh; De Kasi, Angelia Alfanny
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.v20i1.1087

Abstract

This study aims to prove the effect of good corporate governance and capital structure on the company's financial performance. The sampling technique used purposive sampling method. The population in this study were 183 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total sample of 71 companies that met the criteria. The method of analysis uses the SPSS version 26 statistical application for windows. The results of this study indicate that good corporate governance has an effect on financial performance and capital structure has no effect on financial performance
Fraud Hexagon: Deteksi Fraudulent Financial Report Setiawan, Johan; Suhartono, Sugi
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.v18i2.803

Abstract

Tujuan penelitian ini adalah untuk melihat pengaruh fraud hexagon yang di proksikan dengan financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change of director, ego/arrogance, collusion terhadap kecurangan laporan keuangan. Kecurangan laporan keuangan pada penelitian ini diukur dengan F-Score. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI pada tahun 2018-2020. Penelitian ini menggunakan teknik purposive sampling terhadap 37 perusahaan perbakan. Analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik yang terdapat pada SPSS versi 26. Financial stability, external pressure, ineffective monitoring, change in auditor, change of director, ego/arrogance, collusion tidak berpengaruh positif terhadap kemungkinan terjadinya kecurangan laporan keuangan dalam penelitian ini, namun financial target berpengaruh positif terhadap kemungkinan terjadinya kecurangan laporan keuangan.
Pengaruh Operating Capacity, Rasio Hutang, Dan Gender Diversity Terhadap Financial Distress Pada Masa Pandemi Covid-19 Dura, Justita; Deva, Mutiara
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.v19i2.1433

Abstract

The purpose of the study is to test the effect of operating capacity, debt ratio, and gender diversity on the financial distress conditions of hotel, restaurant, and tourism sub-sector companies listed on the IDX for the 2019-2021 period. The study used purposive sampling for sampling with a total sample of 10 companies from a total population of 42 companies. The theoretical foundation of the research uses signal theory and agency theory. From the research conducted, the results were obtained that operating capacity and debt ratio affect the company's financial distress condition, while gender diversity does not influence the company's financial distress condition. Advice for researchers is to choose other sectors and other variables that are likely to affect the company's financial distress.
Pengaruh Harga Pokok Produksi Dengan Metode Harga Pokok Pesanan Terhadap Peningkatan Akurasi Laba Leatemia, Senda Yunita; Basuki, Ferry Hendro
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.v20i1.1417

Abstract

This research aims to empirically test the effect of determining the cost of production using the order cost method on increasing profit accuracy. This research is quantitative research and the data used is primary data collected using a questionnaire. The sample in this research is MSMEs in Ambon City. The results of this research prove that determining the cost of production using the ordered cost method has an effect on increasing profit accuracy and suggestions from this research are for MSME’s players to carry out periodic evaluations so that the cost price determination can be implemented properly so that profit accuracy in MSMEs becomes better.
Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report Natalia, Herlinda Putri; Dura, Justita
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.v19i2.1245

Abstract

The aim of this study is to examine the effect of comprehensive stakeholder pressure and corporate governance on the quality of sustainability reports for LQ45 companies on the Indonesia Stock Exchange for the 2019-2021 period. The comprehensive stakeholder pressure component consists of shareholders and employees, while the corporate governance component consists of the board of commissioners and the audit committee. The sampling technique used purposive sampling method with a sample of 75 companies and data analysis techniques using linear regression. This research uses legitimacy theory and stakeholder theory. The results showed that the components of shareholders, employees, the board of commissioners and the audit committee had no effect on the quality of the sustainability report. Limitations in the study, namely not all LQ45 companies disclose sustainability reports and the lack of variables in the study. Suggestions for future researchers can focus on companies that have disclosed sustainability reports and can use more other variables so they can provide further explanation about the factors that affect the quality of sustainability reports so they can provide more accurate information.
Disiplin Kerja Meningkatkan Kinerja Karyawan Melalui Kepuasan Kerja Taufan, Sonny; Rachmawati, Pratitis Tiarra
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.v20i1.1810

Abstract

The current industrial development is rapidly progressing from year to year, driving all industrial companies to enhance their business operations. The purpose of this research is to analyze how work discipline improves employee performance through job satisfaction. This study employs a quantitative associative approach using a questionnaire as the data collection method. The sampling technique utilized is purposive sampling, targeting 43 sales force respondents who have been working for more than a year at PT Srikandi Diamond Motors Cakung. Data analysis is conducted using path analysis with the assistance of SPSS as the data processing application. The research findings indicate that: 1) Work discipline variables directly have a significant influence on increasing job satisfaction, 2) Work discipline directly has a significant influence on improving employee performance, 3) Job satisfaction directly has a significant influence on enhancing employee performance, 4) Work discipline indirectly and significantly improves employee performance through job satisfaction. The recommendation from this study regarding sales job satisfaction is to not require sales staff to attend work if there is no provision of basic salary, with the condition of meeting sales targets.
Determinan Terhadap Penghindaran Pajak (Tax Avoidance) Inggriyani, Inggriyani
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.v19i1.1071

Abstract

This research was conducted to examine the effect of Return On Assets, Leverage, Firm Size, Fiscal Loss Compensation, Institutional ownership, corporate risk, growth, and Independent Board of Commissioners have an effect on Tax Avoidance. The population of this research is population is all mining companies listed on the Indonesia Stock Exchange from 2016-2020. The sample selection used a purposive sampling technique and obtained 71 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 25 program. The results showed that fiscal loss compensation and institutional ownership have a negative influence on tax avoidance, while ROA, leverage, firm size, growth, and Independent Board of Commissioners have an influence on tax avoidance.

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