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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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PENGARUH BENTUK STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris Pada Perusahaan di BEJ) Imantoro, Jati
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh bentuk struktur kepemilikan yang terdiri dari Insider Ownership, Institutional Investor, dan Shareholder Dispertions terhadap kebijakan hutang perusahan-perusahaan di IndonesiaSampel yang digunakan dalam penelitian ini adalah 90 perusahaan yang terdaftar di BEJ untuk periode tahun 2004 sampai dengan 2006. Pemilihan sampel dengan menggunakan metode purposive sampling, yaitu dengan mendasarkan pada criteria-kriteria tertentu. Data yang diperoleh dianalisis dengan menggunakan metode regresi berganda untuk menguji pengaruh struktur kepemilikan terhadap kebijakan hutang.Dalam penelitian ini diketemukan bukti secara empiris tidak seluruh bentuk struktur kepemilikan yaitu: Insider Ownership, Institutional Investor, dan Shareholder Dispersion mempengaruhi kebijakan hutang yang dilakukan oleh perusahaan-perusahaan di Indonesia. Kemungkinan dikarenakan penelitian ini hanya mempertimbangkan prosentase kepemilikan saham saja, seharusnya dalam penelitian juga memperimbangkan factor internal diri manajer sebagai pihak pengambil keputusan. Seperti: seberapa besar manajer mau untuk bertanggung jawab terhadap resiko atas keputusan yang ia ambil (risk beating), tingkat loyalitas manajer terhadap perusahaan yang ia pimpin. Kata Kunci: Insider Ownersip, Institutional Investor, Shareholder Dispertion, dan  Kebijakan Hutang
STUDI KRITIK PRINSIP KEHATI-HATIAN DALAM PERSPEKTIF PENCEGAHAN PEMBIAYAAN BERMASALAH PADA BANK SYARIAH Rosmalinda, Upia
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Prudent banking principles representing important factor in the effort realizing healty banking system, strength and sturdy. But that way, equipment of law and regulations, especially concerning prudent banking principles in the reality not yet enough guaranted national banking quit of all its problems especially non performing loans. That is main factors the rarefaction national banking system, beside other factor like weakening of controlling of Central Bank (Bank Indonesia). There are a lot of arrangements concerning prudent banking principles in banking regulations in Indonesia, including in shariah banking system which its arrangements relate to Islamic Law.  Keyword : Prudent banking, shariah banking, non performing loans.
ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH DI KOTA PALEMBANG Trianto, Anton
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana tingkat efektivitas dan efisiensi keuangan daerah Kota Palembang. Data yang digunakan adalah data sekunder yaitu data APBD Kota Palembang periode anggaran 2003-2013. Untuk menghitung tingkat efektivitas dan efisiensi keuangan daerah Kota Palembang teknik analisis yang digunakan adalah dengan menghitung Rasio Efektivitas dan Rasio Efisiensi Keuangan Daerah. Hasil yang didapat menunjukkan bahwa Secara keseluruhan, rata-rata nilai rasio efektivitas keuangan daerah Kota Palembang periode tahun 2003-2013 mencapai tingkat yang efektif. Hal ini berarti pemerintah daerah Kota Palembang telah berhasil dalam merealisasikan Pendapatan Asli Daerah (PAD) dari target yang diperkirakan sebelumnya sehingga potensi PAD yang ada dapat dimaksimalkan oleh pemerintah daerah untuk menunjang pembangunan di Kota Palembang. Sementara itu, tingkat efisiensi keuangan daerah Kota Palembang selama periode 2003-2013 rata-rata berada pada tingkat kurang efisien dan tidak efisien. Hal ini berarti porsi penggunaan input (belanja) telah lebih dari 90 persen dibandingkan jumlah output (pendapatan). Dalam terminologi ekonomi dan keuangan hal ini merupakan kondisi yang tidak efisien bahkan pada periode tahun 2009, 2009 dan 2013 rasio efisiensi telah melebihi dari angka 100 persen yang menandakan belanja daerah telah melebihi anggaran yang tersedia sehingga pengeluaran belanja tersebut dibiayai dengan pinjaman/hutang. Kata kunci: efektivitas, efisiensi, keuangan daerah
ANALISIS DAYA SAING EKSPOR KOMODITI UNGGULAN NON MIGAS DI PROVINSI SUMATERA SELATAN Trianto, Anton
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

This research aimed to analyze the level of competitiveness of 7 non-oil commodities of South Sumatera Province, namely rubber, palm oil (CPO), coal, wood and wood products, shrimp, coffee and tea. The secondary data are used in this research which are the export value of 7 non-oil comodities of South Sumatera and the value of national exports for the same commodity in 2005-2013 period. The method of analysis using calculation of the index RCA (Revealed Comparative Advantage). The results showed that only rubber and coal commodity that can be categorized as a commodity that has a fairly high competitiveness. While other non-oil commodities such as shrimp, tea and coffee has an average value of RCA who approached a value of 1, which means the commodities are not yet classified as having a good competitiveness, but commodities are very good to continue to be developed so that can increase its competitiveness capabilities in the future. Three other commodities, namely palm oil and wood / wood products, are included in the category of commodities that are less competitive. Keyword: Export, Non-oil commodities, Competitiveness
HUMAN CAPITAL MANAGEMENT Mencapai Nilai Tambah Melalui Sumberdaya Manusia Suharto, Suharto
JURNAL AKUISISI Vol 5, No 2 (2011): November 2011
Publisher : Universitas Muhamamdiyah Metro

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Abstract

This paper aims to determine the role of human capital within an organization. The issue is whether human capital can improve employee performance and organization within a company. Based on the theory that were examined, human capi­tal was able to improve employee performance and organization to deal with competitors. Because the concept of human capital is to add the value of human resources to improve overall organizational performance. Besides human capital is also a combination of intelligence, skills, behaviors, owned by workers and become the character that ensures long-term organizational life. Human capital can also be used as documentation (records) and to meet all the needs of the organizations information to determine whether any regulations or to predict the needs of the organization. The information was used to manage more deeply in order to be useful and lead to the future.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS PROFESI AKUNTAN PENDIDIK (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI LAMPUNG) Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate ones professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control. Keywords:Moral thinking, professional experience, locus of control and ethical behavior.
MANIPULASI LABA RIIL: UPAYA UNTUK MENGHINDARI KERUGIAN Sari, Gustin Padwa
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the  sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution  rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the companys operating cash flow and increase the cost of production to avoid losses. Key words: Abnormal Operating Cash Flow , Abnormal Production Costs ,Abnormal Discretionary Expenses, Real Manipulation Combinations,Prospect Theory, Manufakturing Companies.
ANALISIS PENGAKUAN PENDAPATAN PADA PERUSAHAAN KONSTRUKSI Damayanti, Elmira Febri
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Most companies aim to maximize profit or gain. Therefore, one element of which is related to the size of the profit generating companies is revenue. In the construction company, there are two methods of revenue recognition are completed contract method and the percentage of completion method. The purpose of this research is to find out which kind of method that is suitable for Nolimax Jaya Ltd. Co. The analytical method used is descriptive method that describes a situation objectively. Data collected by observation, interviews, and used documentation and literature are relevant to this research.The survey revealed that the company used the percentage of completion method with physical progress approach. Based on the result, the company recognized a higher income or overstatement when compared with the cost to cost approach. The cost to cost approach provide a more reasonable because it recognizes revenue based on costs incurred that reflect the completion stage in the current period and in accordance with the matching principle and the principle of conservatism in financial statement presentation. Keyword: Revenue recognition, physical progress approach, and cost to cost approach
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN PEMBIAYAAN SYARIAH OLEH UMKM PADA LEMBAGA KEUANGAN SYARIAH DI KOTA METRO Siswono, Slamet Tedy
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Penelitian ini untuk mengetahui faktor apa saja yang mempengaruhi UMKM mengambil pembiayaan syariah pada lembaga keuangan syariah di Kota Metro.  Adapun faktor bebasnya dibatasi pada 5 variabel yaitu tingkat pendidikan, tingkat religiusitas, tingkat pengetahuan tentang lembaga keuangan syariah, biaya akad, dan jumlah modal. Dengan menggunakan metode analisis regresi linier berganda, hasil penelitian menyimpulkan bahwa kelima variabel bebas tersebut baik sendiri-sendiri maupun bersama-sama berpengaruh terhadap tingkat pengambilan pembiayaan pada lembaga keuangan syariah. Variabel tingkat pendidikan, tingkat religiusitas, biaya akad, dan jumlah modal berpengaruh positif terhadap variabel terikatnya, artinya semakin tinggi variabel bebas tersebut akan menyebabkan tingkat pengambilan pembiayaan syariah semakin besar. Sedangkan tingkat pengetahuan berpengaruh negatif terhadap tingkat pengambilan pembiayaan, artinya semakin tinggi tingkat pengetahuan tentang lembaga keuangan syariah akan menyebabkan pengambilan pembiayaan semakin rendah.
FAKTOR-FAKTOR YANG MEMEPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PADA UMKM DI KOTA METRO Hendri, Nedi
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise and provide a good influence for the state revenue.The purpose of this study was to determine the effect of the Knowledge Taxpayer, Taxation Sanction, Confidence, and awareness of the  Taxpayer Compliance.The research methods used in this research was the analysis of the path (path diagram). The result of the research shows that, the confidence level has no effect on tax compliance in paying taxes. While the knowledge of the taxpayer, tax penalties, and awareness of the taxpayers effect on tax compliance in paying taxes. Keyword: Knowledge of Taxpayer, Taxation Sanction, Faith, Awareness Taxpayers and Taxpayer Compliance.

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