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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
 18   19   20   21   22 
Peran Green Innovation Dan Modal Usaha Dalam Menentukan Sustainability Business UMKM Di Kabupaten Karawang Nurhalimah, Nurhalimah; Yanti, Yanti; Lasmini, Lilis
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.v19i2.1631

Abstract

In the era of globalization, the country's economy is growing rapidly, especially in Indonesia, this is a challenge for each country to maintain the sustainability of the business. This study aims to examine how the role and application of Green Innovation and business capital in determining Sustainability Businesses. Taking the population in this study, namely SMEs in Karawang Regency, the number of samples is 100 respondents, using a purposive sampling method. The method applied in this research is using a questionnaire with a Likert scale of 1-5, this questionnaire is arranged in the form of a Google form. The analysis tool used is SmartPLS version 3.0. The stages of data analysis through three stages, namely Outer model, inner model analysis, and hypothesis testing. This research results that Green Innovation has a positive effect on Business Sustainability. Also, business capital has a positive effect on Business Sustainability.
Analisis Dampak Pendapatan Daerah Terhadap Kemiskinan dan Pengangguran dengan Belanja Bantuan Sosial sebagai Pemediasi Ramadani, Himammul Adhim; Rochmatullah, Mahameru Rosy
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.v20i1.2206

Abstract

The aims of this study are to explore the impact of Local Own-Source Revenue (LOS), General Allocation Fund (GAF), and Special Allocation Fund (SAF) on the levels of poverty and unemployment through the allocation of social assistance spending in various districts/cities in Java Island in 2022. It employs a quantitative approach with path analysis, using a sample of 110 data points. The findings indicate that indirectly, LOS and SAF do not significantly influence the poverty level through the allocation of social assistance spending, whereas GAF has a significant impact on poverty through the mechanism of social assistance spending. Additionally, there is no significant indirect effect of LOS, GAF, and SAF on the unemployment level through the allocation of social assistance spending
Transparansi Informasi Sebagai Moderasi Dari Pengaruh Agesivitas Pajak Terhadap Nilai Perusahaan Tan, Trinalia
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.v19i2.1474

Abstract

Penelitian ini bertujuan untuk melihat pengaruh agresivitas pajak terhadap nilai perusahaan dengan transparansi informasi sebagai variabel moderasi. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017-2022. Metode penelitian yang digunakan adalah dengan purposive sampling dengan jumlah sampel sebanyak 17 perusahaan dengan periode 6 tahun laporan keuangan. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa agresivitas pajak memiliki pengaruh negatif signifikan terhadap nilai perusahaan, namun transparansi informasi tidak mampu memoderasi pengaruh agresivitas pajak terhadap nilai perusahaan.
Analisis Faktor-Faktor Kinerja Keuangan Untuk Mengurangi Resiko Kebangkrutan Pada Perusahaan Manufaktur yang Terdaftar Di BEI Ilmiha, Jalilah; Indria, Tika; Siregar, Khoirun Nisa
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.v19i2.2170

Abstract

Tujuan utama sebuah perusahaan adalah memperoleh laba/keuntungan yang optimal, dengan mendapatkan laba yang optimal mengindikasikan adanya kinerja yang baik. Sehingga baik buruknya kondisi keuangan merepresentasikan seperti apa kinerja keuangan pada perusahaan tersebut. Tujuan penelitian ini adalah untuk mendeskripsikan pengaruh BOPO, likuiditas (current ratio), total asset turnover, baik secara parsial maupun secara simultan terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan teknik analisis data regresi linear berganda yaitu untuk mengetahui besarnya pengaruh variabel-variabel bebas (independen) terhadap variabel terikat (dependen), uji hipotesis (uji t dan uji f) serta analisis koefesien determinasi. Sumber data dalam penelitian ini, yaitu data sekunder berupa laporan keuangan tahunan (annual report) perusahaan manufaktur Sektor Industri Consumer Non-Cyclicals bidang Food and Beverage dari tahun 2018 sd tahun 2021. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling, yaitu pengambilan sampel dengan mempertimbangkan kriteria tertentu. Hasil penelitian menunjukkan bahwa variabel BOPO (X1),  maulikuiditas (current ratio / X2) secara parsial (uji t) berpengaruh secara positif dan tidak signifikan terhadap kinerja keuangan (Y) sebaliknya total aset turnover (X3) secara parsial berpengaruh secara negatif dan tidak signifikan terhadap kinerja keuangan (Y). Secara parsial variabel likuiditas (current ratio / X2) merupakan faktor yang sangat mempengaruhi kinerja keuangan (Y), karena dapat dilihat dari nilai thitung yang paling tinggi diantara faktor-faktor yang lain. Sedangkan secara simultan (uji f) variabel BOPO, likuiditas dan total asset turnover (X1, X2, X3)pengaruh secara positif dan tidak signifikan terhadap kinerja keuangan (Y).
Fraud:Faktor-Faktor Yang Mempengaruhi Dalam Pemahaman Mahasiswa Akuntansi Hermelinda, Tuti; Rajagukguk, Thetty Surienty; Afriansyah, Berlian
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.v20i1.1726

Abstract

This research examines the extent to which the influence of Idealism and Love of Money influences a person's tendency to commit fraudulent acts in accounting or fraud. The respondents in this study were students of the Accounting Study Program who had taken Auditing 1 and 2 courses. The analytical tool used was multiple linear regression with the help of SPSS. The test tool used is partial and simultaneous hypothesis testing using the t test and F test. Data collection uses a 1-5 Likert scale questionnaire. The results of the hypothesis test show that the variables Idealism and Love of Money have both simultaneous and partial effects on Fraud. With the significant influence of the variables Idealism and Love of Money on fraud in accounting, it is necessary to have maximum understanding of the possibility of fraud, especially by financial managers, either directly or indirectly, which must be followed by sanctions that provide a long-term deterrent effect.
Akuntabilitas Publik Pada Pengelolaan Zakat Mal Sebagai Solusi Pengentasan Kemiskinan yuliastuti, rika
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.v19i2.1777

Abstract

This research takes the title Public Accountability in Zakat Mal Management as a Solution for Poverty Alleviation. The background of this research is the problem of poverty which is still a serious problem in Indonesia. And even though various programs have been implemented in an effort to solve the problem of poverty, it seems as if the problem of poverty has never been resolved.The aim of the research is to determine public accountability and the impact of zakat mal on poverty alleviation in Indonesia. The method used is a descriptive qualitative method approach and content analysis techniques.From studies conducted on various literature and analyzing existing data, it can be seen that there is a positive influence between the distribution of zakat mal and poverty alleviation in many areas in Indonesia. Several areas that distribute zakat malls are able to reduce poverty levels. This shows that effective distribution of zakat mal can help reduce poverty in Indonesia. The portrait of public accountability and the success of poverty alleviation programs was also seen in the government of Umar bin Abdul Aziz in the Umayyad era, when there were no longer any people willing to accept the distribution of zakat mal assets because people felt they no longer had the right to these assets. The government of Umar bin Abdul Aziz's era was able to completely eradicate poverty and poverty in just a short period of government, namely three years.
Financial Constraint dan Sensitivitas Pembiayaan Eksternal Terhadap Aliran Kas Excel, Alexander; Kuang, Tan Ming
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.v20i1.1207

Abstract

Based on the pecking order theory, companies prefer internal funding sources over external (debt and equity) due to information asymmetry problems (d.k.l., financial constraints). However, this theory does not anticipate that external financing components may respond differently to cash flows. This research replicates a study conducted by Park (2019) to examine the influence of cash flow on external funding components and the sensitivity of external funding to cash flow which is moderated by financial constraints in the Indonesian context. This research is a quantitative study that observed 978 financial data of public companies in Indonesia during 2016-2019 and analyzed using ordinary least squares. This research finds that cash flow is negatively related to external funding, except for long-term debt and equity, the substitution between internal funding and debt is carried out using short-term debt, and the sensitivity of external funding to cash flow is stronger for companies with funding without constraints. This research concludes that the agency problem is not the sole factor in determining funding decisions for future study companies to expand the observation year and use other financial constraint criteria such as bonds and commercial paper ratings.
Prediksi Kesulitan Keuangan Terhadap Manajemen Laba: Berdasarkan Analisis EM Score Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Umdiana, Nana; Sudrajat, Ajat
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.v19i2.1690

Abstract

Government policies in combating the Covid-19 pandemic have an impact on the business world, especially the hotel, restaurant, and tourism sectors, this causes the company's cash flow to decrease, while obligations must still be paid by the company, this condition can cause the company to experience financial difficulties and is predicted to go bankrupt. This situation can be a loophole for managers to take opportunistic actions to process profits so that their performance still looks good in the eyes of the principal for their interests. This study aims to predict the company's financial difficulties during the Covid-19 pandemic and how it affects profit management carried out by managers. The method used in this study is simple regression by being processed using the help of SPSS. The result obtained is that when the company experiences financial distress, it can influence management to carry out profit management actions.
Return on Assets dan Capital Intensity terhadap Agresivitas Pajak Perusahaan Manufaktur Sub-Sektor Industri dan Kimia Aznur, Dinda; Nazariah, Nazariah; Ramzijah, Ramzijah; yanti, evi maulida
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.v20i1.2074

Abstract

This research is quantitative research that focuses on looking at the influence of Return On Assets (ROA) and Capital Intensity on Tax Aggressiveness. The difference in recognition of asset depreciation between commercial accounting financial reports and fiscal financial reports is a way for companies to reduce tax burdens. When a company has recognized depreciation expenses but in taxation these expenses are not included in the company's expenses, then the amount of expenses that are not included in the company's expenses will be added as a reversal of the reduction in income by these expenses. so that there will be an increase in taxable income which will increase the company's total expenses. The data collection method used is documentation from annual financial reports from 2017-2022. The data analysis techniques used are descriptive statistics, classical assumption tests, and panel data regression analysis which is estimated using the Common Effect Model. Based on hypothesis testing using simultaneous tests, it was concluded that Return On Assets (ROA) and Capital Intensity (CI) had no significant effect on Tax Aggressiveness where the p-value (0.9397) > alpha (0.05). Partial testing concluded that Return On Assets (ROA) had a significant effect on Tax Aggressiveness with a p-value (0.0071) while Capital Intensity (CI) had no effect on Tax Aggressiveness with a p-value (0.8289) > alpha (0.05).
Agresivitas Pajak Saat Pandemi Covid-19: Sudut Pandang Ukuran Perusahaan, Profitabilitas, dan Leverage Juniati, Lili Putri; Hidayatulloh, Amir
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.v20i1.1415

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap agresivitas pajak di perusahaan manufaktur sektor basic materials. Populasi penelitian ini adalah perusahaan manufaktur sektor basic materials. Teknik pengambilan sampel menggunakan purposive sampling, kriteria (1) perusahaan basic materials yang tanggal pencatatanya sampai tahun 2020 di BEI, (2) perusahaan basic materials yang mengunggah laporan keuangan tahunan pada tahun 2020, (3) perusahaan basic materials yang tidak mengalami kerugian pada tahun 2020, (4) perusahaan basic material yang menggunakan satuan mata uang rupiah selama tahun 2020. Teknik analisis data menggunakan analisis regresi linear berganda. Sampel penelitian berjumlah 44 perusahaan. Penelitian ini memeroleh hasil bahwa agresivitas pajak di perusahaan manufaktur sektor basic materials saat pandemi covid-19 (tahun 2020) tidak dipengaruhi oleh ukuran perusahaan, profitabilitas, dan leverage.

Page 20 of 25 | Total Record : 246

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