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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 257 Documents
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Peran Sistem Pengendalian Internal, Kompetensi Aparatur Desa dan Budaya Organisasi terhadap Pencegahan Kecurangan Dana Desa Safitri, Dewi Ayu; Khikmah, Siti Noor; Pramita, Yulinda Devi
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.v21i1.2186

Abstract

This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing fraud in managing village funds. The research population was all village officials in 20 Wndusari District village offices. The sampling technique used purposive sampling consisting of the village head, secretary, treasurer and planning head. The research sample was 73 respondents. Data analysis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing fraud in managing village funds, while the competence of village officials and organizational culture have not effect on preventing fraud in managing village funds
Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan dengan Moralitas Individu sebagai Variabel Moderasi Mirza, Chafif; muslichah, muslichah
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.v21i1.2190

Abstract

This study examines at the effect internal control on fraud prevention using morality as a moderating factor. A total of 125 individuals were chosen as research samples, out of the 658 employees of Bank Negara Indonesia (Persero) in Regional Office 11 in Manado. Research shows that internal control has a negative effect on fraud prevention. The results of this research also show that individual morality can strengthen the effect of internal control on fraud prevention.
Analisis Akuntabilitas atas Pelaporan Penggunaan Dana Siap Pakai untuk Keperluan Penanggulangan Bencana Di Daerah Intan, Intan; Antong, Antong; Junaidi, Junaidi
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.v20i1.1254

Abstract

This study explains how the Regional Disaster Management Agency (BPBD) in Palopo City implements performance accountability. The series of disasters experienced by Palopo City has raised public awareness of the vulnerability and vulnerabilities. The reactive approach and disaster management patterns are considered inadequate. A new, more proactive, comprehensive, and fundamental approach is needed to address disasters. Disaster management, as a comprehensive and proactive effort, begins with disaster risk reduction, emergency response, and rehabilitation and reconstruction. Furthermore, disaster management needs to provide information regarding its performance accountability to the public as a collaborative effort by stakeholders with complementary roles and functions, so that disaster management can become part of the development process that fosters disaster resilience.
Ketepatan Sasaran Anggaran dan Akuntabilitas Kinerja Instansi Pemerintah Erawati, Teguh; Herawati, Hildegardis Olci
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1212

Abstract

This study aims to prove the effect of the dimensions of accountability, accuracy of budget targets and implementation of performance-based budgeting on performance accountability of government agencies. The sampling technique uses the pemprov sampling method. The population in this study were all employees in the Yogyakarta City Procurement Service Section (BLP). The data used were 60 respondents. Data collection was carried out using a questionnaire via Google Form, before testing the hypothesis with multiple regression analysis, testing the quality of the data and testing the classical assumptions were carried out first. The results of this study indicate that the accuracy of budget targets has a positive and significant effect on the performance accountability of government agencies
Pengaruh Pengungkapan Corporate Social Responsibility dan Karakteristik Perusahaan terhadap Agresivitas Pajak Agustina, Belinda; Widiatmoko, Jacobus; Kentris Indarti, Maria Goreti
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.v20i2.2144

Abstract

This research aims to assess the consequences of corporate social responsibility disclosure, profitability, leverage, and company size on tax aggressiveness. The focus of the research is on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the 2019-2022 period. Sample selection was carried out using the purposive sampling method, resulting in 127 companies. The data analyzed comes from secondary data taken from financial reports and company annual reports. Data analysis includes descriptive approaches and multiple linear regression. The results of the research using CETR measurements, disclosure of corporate social responsibility and leverage have a positive impact. On the other hand, profitability and company size show a negative impact. The results of the research using the ETR measurement, disclosure of corporate social responsibility and profitability have a negative impact, leverage has a positive impact, and company size has no significant effect
Perusahaan Keluarga dan Penghindaran Pajak di Indonesia: Moderasi Koneksi Politik Auliana, Rini Adriani; Fatimah, Siti; Hilendri, Baiq Anggun
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2807

Abstract

This study aims to analyze family firms' ability to limit tax avoidance and analyze political connections in weakening the influence of family firms in limiting tax avoidance. This study uses three research proxies: Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), and Book Tax Differences (BTD). The study population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. The sample selection used a purposive sampling technique, resulting in 92 company samples with 276 observations. The results show that family firms can limit tax avoidance using the Book Tax Differences (BTD) proxy. Other results show that political connections can weaken the influence of family firms in limiting tax avoidance using the Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR) proxies. Family firms tend to avoid tax avoidance to maintain their reputation. Political connections held by family firms can result in overpowering them, thus increasing the opportunity for tax avoidance.
Perancangan Sistem Informasi Pencatatan Kas Menggunakan Framework Laravel Safitri, Eka; Hanum, Dania Febyola; Rosalina, Resmi Ranti; Suharto, Edi
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1028

Abstract

This study aims to analyze and create the program cash recording information system at PT Bara Prima Multi Teknovasi. Observations and interviews with the owner were used to collect data. The result from using a qualitative research approach shows the cash is still manually recorded in Microsoft Excel, and concsequently a long withdrawal data to process and limited information. Therefore, this study Design a web-based cash recording information system, making it easily to manage, update, and accessible anywhere.The waterfall model was applied in system development. Data Flow Diagram and Entity Relationship Diagram are the tools that the writers gonna use for the system design, and implement that using PHP with laravel as a framework. The result in this study show web-based cash recording information system can help the work of recording to be faster and more accurately.
Pengaruh Kesadaran, Pengetahuan, dan Sanksi terhadap Kepatuhan Wajib Pajak Orang Pribadi Apriani, Endang Sri; Lestari, Apriyani Dwi; Santika, Sisca; Kusno, Hendra Sanjaya
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2365

Abstract

Tax is the main source of state revenue that is important to support national development and the progress of the country. In 2023, there was a fluctuation in tax revenue in Indonesia. Although there was an increase in the submission of Annual Tax Returns from 2020 to 2022, the increase was not optimal. This study aims to examine the effect of tax awareness, tax knowledge, and tax sanctions on individual taxpayer compliance at PT PLN NUSA DAYA in Balikpapan City. Using quantitative methods and Statistical Product and Service Solutions software, data from 60 employee respondents registered at PT PLN NUSA DAYA were taken through saturated sampling techniques. The results of the study indicate that tax awareness, tax knowledge, and tax sanctions simultaneously affect taxpayer compliance. Partially, tax awareness and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect. Further researchers can add other variables. Variable variables are expected to find things that can increase individual taxpayer compliance.
Analisis Rasio Leverage dan Keputusan Investasi terhadap Nilai Perusahaan melalui Kebijakan Deviden Perusahaan Naus, Maria; Haryana, Ratih Dewi Titisari
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2661

Abstract

The purpose of this study is to examine several elements that affect the firm value of businesses listed on the LQ45 index of the Indonesia Stock Exchange. This study specifically examines how leverage ratio, investment choices, and dividend policy affect business value while taking into account the intervening effect of dividend policy. A purposive sampling procedure was used to select the company's annual financial statements for the period 2019–2023, which served as the data source. Twenty-five businesses that met the requirements to be sampled for the study were found through this approach. A path analysis approach was used in this study to test the causal relationship between the variables. The findings indicate that investment choices and leverage ratio have a significant impact on business value. Both factors are important markers of how businesses handle their financial structure and implement long-term growth strategies. In addition, it has been found that dividend policy serves as an intervening variable that strengthens the relationship between firm value, investment choices, and leverage ratio
Audit Lag di Era Digitalisasi Pada Sektor Energy Di Indonesia Saputri, Christina; Mardjono, Enny Susilowati
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2559

Abstract

This study examines examines the effect of profitability, liquidity level, and company size on the time lag in issuing audit reports. The sample consisted of energy companies listed on the Indonesia Stock Exchange, selected through a purposive sampling method based on specific criteria. The study employs a quantitative method by examining secondary data from the Indonesia Stock Exchange. 159 observation data were analyzed using multiple linear regression from 2020 to 2023. The study demonstrates that (a) profitability affects the audit period in financial reporting, (b) liquidity has no effect on the audit period in financial reporting, and (c) company size has no effect on the audit period in financial reporting. The study aims to comprehend the factors influencing the audit periods in financial reporting within the energy sector.

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