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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 256 Documents
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Analisis Kepatuhan Wajib Orang Pribadi (OP) pada Kantor Pelayanan Pajak Pratama Priatiningsih, Dian; Sari, Fangela Myas
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.v21i2.2260

Abstract

This research uses quantitative methods. The population of this research is individual taxpayers registered at the Batang Regency Pratama Tax Service Office. The sample was determined using the accidental sampling method, namely collecting information from taxpayers who the researcher happened to meet. the sample was taken from the population of Taxpayers who have NPWP at KPP Pratama Batang Regency and a sample of 86 respondents were obtained. The data used in this research is a questionnaire using a likert scale of 1 to 5. The data analysis technique is multiple linear regression using SPSS version 20 software. The results of data analysis show that there is a partial influence on the independent variables. The conclusion from the results of this research is that tax understandingand tax justice having a positive and significant effect on individual taxpayer compliance
Faktor Penerapan Akuntansi Keberlanjutan pada Yayasan Nirlaba Niarti, Upi; Afriansyah, Berlian; Hasanah, Neneng; Suhartini, Titik; Hermelinda, Tuti
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.v21i2.2607

Abstract

The factors influencing the implementation of sustainability accounting are measured based on the Webqual 4.0 method, which consists of four latent variables: Financial Management, Funding Source Balance, Donor Relationship Management, and Financial or Economic The analysis tool used is Partial Least Squares- Structural Equation Modeling (PLS-SEM). Model parameter estimation is performed using the PLS-SEM algorithm based on the Ordinary Least Square (OLS) method.Research data were obtained through the distribution of 89 questionnaires to financial managers of non-profit foundations in Rejang Lebong Regency.The analysis results show that Financial Management, Balance of funding sources, and Donor relationship management do not significantly affect the implementation of sustainability accounting, with total influences of 0.149, 0.011, and -0.155, respectively.Meanwhile, the variable of financial or economic approach significantly affects the implementation of sustainability accounting with a total influence of 0.707. While the financial or economic approach variable significantly influences the implementation of sustainability accounting with a total impact of 0.707. Keywords: Sustainability Accounting, Implementation, Green Accounting
Faktor - Faktor yang Mempengaruhi Praktik Penghindaran Pajak di Sektor Energi Puspita Dewi, Elsa Novika Nisa; Ratnawati, Juli
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.v21i2.2564

Abstract

This study aims to analyze the Factors Affecting Tax Avoidance Practices in the Energy Sector (BEI) in 2019-2023. Energy companies have a total of 331 companies with 199 data samples in this study. The research method uses a quantitative method and the analysis technique used is multiple linear regression analysis with the SPSS version 26 program. The results of the analysis show that Profitability has a significant negative effect, Leverage has a significant positive effect and Institutional Ownership has a significant negative effect on tax avoidance while Company Size does not have a significant effect on tax avoidance in the energy sector. Further research can add independent variables and increase the research period so that the results obtained will be more optimal.
Pengaruh Ukuran Perusahaan, Ukuran KAP, Profitabilitas, Solvabilitas dan Komite Audit terhadap Audit Delay Ristiara Zen, Adinda Zahra; Dwi Nugroho, Arief Himmawan
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.v21i2.2098

Abstract

Non-compliance of public listed companies in rthe publication of audited financial statements still occurs, for example in properties & real estate companies in Indonesia. This event is called audit delay and occurred consistently from 2019 to 2022. This study was conducted to analyze and prove the impact of lcompany size, KAP size, profitability, solvency and audit committee on audit delay in IDX-listed properties & real estate companies in 2019-2022. This study uses the population of properties & real estate companies listed on the IDX for 2019-2022 and purposive sampling techniques as sampling methods. 24 companies were obtained as samples with a research time of 4 years. The Partial Least Square approach and data analysis methods in the form of SEM were used to analyze research data. The result obtained is that the size of the company negatively affects the audit delay while other variables have no effect. For this, large category companies have a short delay span because they have a better internal control system
Financial Ratios and Capital Structure: Moderating Effect of Firm Size Trisyanti, Cindy Salawatan; Purwidianti, Wida; Handayani, Erna; Alfalisyado, Alfalisyado
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.v21i2.2501

Abstract

The study aimed to examine how profitability, liquidity, asset structure, and solvency impact capital structure when moderated by firm size. This research is quantitative research using financial/annual reports with the population of the property and real estate companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling so that 178 data were obtained with an observation period of four years, processed with IBM SPSS Statistics 26. The findings of this study indicate that liquidity and solvency significantly and positively affect the capital structure, firm size can strengthen liquidity and solvency affect the capital structure, profitability and asset structure have no effect on capital structure, and firm size cannot moderate profitability and asset structure affect the capital structure. The contribution of this research can be useful for investors and companies in making funding decisions. It is recommended for further researchers to repeat the study with a larger dataset or use data from different periods to validate the results.
Perbandingan Anjak Piutang/Take Over Perspektif MUI dan SEBI pada Implementasi Bank Indonesia Melalui Perbankan Syariah Choirul, Adi Basuki; Febriani, Anita
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.v21i2.1501

Abstract

The development of the world of Islamic finance is growing rapidly in Indonesia, one of which is factoring or take over. This research was written and developed to determine the similarities and differences, as well as the concept of factoring or take over initiated by DSN-MUI and SEBI fatwas at Indonesian banks through Islamic banks. The method used is literature review with normative juridical research and observation of phenomena that occur today, which ultimately produces a conceptual paper by describing comparisons about factoring or take over systematically. The results of this study show that the concept of sharia factoring in the DSN-MUI fatwa uses wakalah bil ujrah, and the concept of Hiwalah contract in Bank Indonesia Circular Letter is the concept of debt transfer with Hiwalah muthlaqah and Hiwalah muqayyadah

Page 26 of 26 | Total Record : 256

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