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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
 21   22   23   24   25 
Optimalisasi Pajak Daerah Untuk Meningkatkan Pendapatan Asli Daerah Yani, Hera; Martini, Rita; Sarikadarwati, Sarikadarwati
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2396

Abstract

This research aims to determine the influence of the contribution and effectiveness of regional taxes on local revenue in districts/cities in South Sumatra province in 2018-2022. This research uses secondary data originating from the website http://eppid.bpk.go.id in the form of budget realization reports in 17 districts/cities in South Sumatra province. The data collection technique in the research used saturated sampling and the observation unit was 85 samples. The hypothesis testing tool in this research uses Smart-PLS version 4.0. based on the results of partial hypothesis testing, the contribution of regional taxes has no effect on original regional income, the effectiveness of regional taxes has an effect on original regional income, and simultaneously the contribution of regional taxes and the effectiveness of regional taxes have an effect on original regional income.
Studi Literatur Review: Faktor-Faktor Yang Dapat Meningkatkan Kinerja Keuangan Raflesia, Shania; Kuang, Tan Ming
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.1280

Abstract

The success of the company is an important thing that needs to be known because it is useful in making decisions for both internal and external parties. Therefore we need to understand what aspects can affect work results financially or what we call the company’s financial performance. This research was conducted to determine the factors that can improve the financial performance of companies listed on the Indonesian stock exchange. The research was conducted through literature studies by collecting literature articles related to company financial performance. Based on the results of the study, it is known that there are five variables that can improve the financial performance of companies listed on the Indonesian stock exchange, namely good corporate governance, intellectual capital, company size, corporate social responsibility (CSR), and capital structure
Determinants of Financial Distress: The Role of Operating Capacity, Sales Growth, Operating Cash Flow, and Leverage Maulidina, Azizah; Purwidianti, Wida; Tubastuvi, Naelati; Alfalisyado, Alfalisyado
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2335

Abstract

This research examines the influence of operating capacity, sales growth, operating cash flow, and leverage on the financial distress conditions of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purposive sampling method for sampling with a sample size of 57 companies. The analysis technique used is binary logistic regression using SPSS version 26. The results of this study indicate that operating capacity and leverage have a significant effect on the company's financial distress, while sales growth and operating cash flow have no significant effect on the company's financial distress.
Pengaruh Risiko Kredit, Risiko Likuiditas, dan Permodalan terhadap Kinerja Keuangan Pamungkas, Wihandaru Satya; Windyastuti, Septa
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2344

Abstract

This research aims to analyze the influence of credit risk (RK), liquidity risk (RL), and capital (MD) on financial performance (KK). The research sample is commercial banks listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling method used purposive sampling with conventional bank requirements, and a sample of 40 bank units was obtained and the number of observations used to test the hypothesis was 136 units. The data used is panel data. The analysis tool uses multiple linear regression based on the Hausman test using the random effect model (REM). The research results are that credit risk has a significant negative influence on financial performance, liquidity risk has a significant favorable influence on financial performance, and capital does not significantly influence financial performance.
Pengaruh Political Connections dan Sistem Manajemen Lingkungan Terhadap Kinerja Lingkungan Asya'bani, Dzaqiyul Fuadzi; Jayanti, Dwi
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2090

Abstract

The output of this research is to analyze the effect of Political Connections and Environmental Management Systems on Environmental Performance. This research uses quantitative techniques and carries out analysis using descriptive methods. Data and information for this research comes from Annual Reports or Sustainability Reports of Mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses purposive sampling as a data processing approach. The research sample consisted of 10 companies, each with 50 samples. The data was examined using descriptive statistical techniques, this method involves testing classical assumptions which include testing data normality, heteroscedasticity, multicollinearity and autocorrelation. After that, the data was tested using multiple linear regression, then correlation and determination coefficient analysis was carried out by testing the hypothesis using the t-statistical test and the F-statistical test. The results of this research show that Political Connections and Environmental Management Systems have a positive and significant influence on Environmental Performance. The findings of this research indicate that Political Connections and Environmental Management Systems have a beneficial and substantial impact on Environmental Performance
Pengaruh Kinerja Keuangan terhadap Harga Saham Perbankan BUMN Tola, Brenda Fitria; Budi Artani, Ketut Tri; Putra Adnyana, I Wayan Diana
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2054

Abstract

This research aims to determine the effect of financial performance on the stock prices of state-owned banks in the Indonesia Stock Exchange. The data analysis method used in this study includes classical assumption tests, multiple linear regression analysis and hypothesis testing. According to the partial test findings or T test, ROE, PBV and EPS have an impact on stock prices, whereas PER, NPL, CAR, and Dividend Yield have no such impact. The factors ROE, PBV, PER, EPS, NPL, CAR and Dividend Yield affect stock prices simultaneously or in the F test. Furthermore, the researcher conveys several suggestions, namely, for investors or prospective investors, that when making a decision to invest, you should consider the financial performance contained in the company's financial reports to estimate share price movements. Furthermore, the company must always be able to improve its financial performance so that it can increase profits for the company and attract investors to invest in shares. For future researchers, they can expand the research by extending the research period by adding more years of observation and increasing the research sample
Pengaruh Sistem Informasi Akuntansi dan Teknologi Informasi Pada Kinerja Keuangan Paramita, Dian; Zahara, Inna
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2470

Abstract

Accounting information system and information technology cannot be ignored in the preparation of SME financial reports which are needed for internal and external purposes. This research aims to analyze the influence of accounting information systems and information technology on financial performance in Small and Medium Enterprises (UKM) in Sleman Regency, as well as the moderating role of financial literacy in the relationship between accounting information systems and information technology. As a sampling method, this research uses a purposive sampling technique. The number of samples used was 61 respondents who were registered with the Sleman Regency Cooperatives and Small Business Service and had complete company profiles for research purposes. Data was collected through questionnaires. Data analysis in this research was carried out using the SEM-PLS (Partial Least Square) method. The research results show that accounting information systems and information technology have a positive and significant influence on financial performance. In addition, financial literacy acts as a moderator in the impact of accounting information systems and information technology on financial performance.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah Marsya, Anisa Lutvia; Ferawati, Indah Wahyu; Wicaksono, Bambang
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2117

Abstract

The purpose of this research is to find out how the implementation of local government accounting systems, reporting systems, and compliance with statutory regulations influence the accountability of the performance of local government agencies. The population of this research is the Regional Work Unit (SKPD) which consists of the Regional Secretariat, DPRD Secretariat, inspectorate, department, agency and Satpol PP. Sample selection used the purposive sampling method. This research uses primary data with data collection methods using questionnaires. The respondents in this research were treasurers in each SKPD of Banyuwangi district. The data analysis technique used is SEM-PLS with the help of SmartPLS 3.0 software for data analysis. The results of this research indicate that the variable implementation of the regional government accounting system and reporting system has a positive effect on the accountability of the performance of regional government agencies. Meanwhile, the variable compliance with statutory regulations has no effect on the accountability of the performance of local government agencies
Analisis dan Perancangan Sistem Continuous Auditing dan Continuous Monitoring (CACM) untuk Audit Kinerja Penelitian pada Lembaga Penelitian Sektor Publik Hidayat, Deni; Ritchi, Hamzah; Irawadi, Cahya
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1303

Abstract

This study aims to design a Continuous Auditing and Continuous Monitoring (CACM) system to be applied to the implementation of research performance audits in public sector research institutions. Researchers use the Design Science Research Methodology (DSRM) as their research methodology. There are six stages in this research (Problem Identification and Motivation, Objective of the Solution, Design and Development, Demonstration, Evaluation, and Communication). The CACM system was developed with integrated web-based programming, making it easier to connect with existing systems. The result of this research is an IT artifact in the form of a CACM system prototype. The benefits of this CACM system can assist internal auditors in monitoring auditee performance and evaluating audit evidence effectively and efficiently.
Pengaruh Tata Kelola Perusahaan Terhadap Kinerja Keuangan Perusahaan Manufaktur Kurniawati, Thalia Arum; Indarti, Maria Goreti Kentris; Widiatmoko, Jacobus
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.v20i1.1820

Abstract

This study aims to examine the effect of independent commissioners, audit committees and institutional ownership on company financial performance. This study uses two control variables, namely liquidity and company size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021.  Sample selection using purposive sampling method resulted in a total sample of 259. The test results using multiple linear regression show that independent commissioners and institutional ownership have a positive effect on company financial performance, while the audit committee has a negative effect on company financial performance. Control variables, namely liquidity and company size have a positive effect on the company's financial performance

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