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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 243 Documents
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PENGARUH IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI : PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING (STUDI PADA PT.BANK BRI CABANG METRO) Yulita, Yulita
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Penelitian ini menguji pengaruh implementasi online sistem informasi BRI (BRINETS) terhadap kinerja pegawai dengan  perceived enjoyment, computer playfulness sebagai variabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik pengumpulan sampel adalah sensus sampling. Data yang diperoleh sejumlah 38 responden, dengan responden para pegawai PT. BRI  Persero cabang Metro Data diolah menggunakan program SPSS versi 17.00. Hasil  pengujian hipotesis menunjukkan  penerimaan terhadap semua hipotesis, yaitu hipotesis satu yaiu implementasi online sistem informasi BRI (BRINETS) berpengaruh terhadap kinerja pegawai serta menerima hipotesis dua bahwa perceived enjoyment, computer playfulness, terbukti sebagai variabel moderating yang memoderasi pengaruh implementasi  sistem informasi BRI (BRINETS) terhadap kinerja pegawai.Kata kunci :  Implementasi  sistem informasi BRI (BRINETS), perceived enjoyment, computer playfulness, kinerja pegawai
ANALISIS HUBUNGAN PERSEPSI KEADILAN DENGAN KEPUASAN KOMPENSASI TERHADAP KINERJA WARTAWAN PADA SURAT KABAR HARIAN BERNAS DI YOGYAKARTA Rahayu, Sri Retnaning
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Globalisasi yang makin tidak terbendung membuat Manajemen Sumber Daya Manusia menjadi sangat penting dalam meningkatkan daya saing baik di dalam maupun luar negeri. Manajemen sumber daya manusia melibatkan semua keputusan dan praktik manajemen yang secara langsung mempengaruhi sumber daya manusia, orang yang bekerja bagi organisasi tersebut. Hal-hal seperti ini yang mendorong manajemen dalam perusahaan terus berusaha menyempurnakan berbagai sistem dalam pengelolaan sumber daya manusia bermuara pada peningkatan kinerja perusahaan. Berdasarkan uraian di atas, penulis tertarik menyoroti Surat Kabar Harian BERNAS yang berlokasi di Yogyakarta merupakan salah satu surat kabar lokal yang dirancang memiliki bobot berita yang sepadan dengan surat kabar harian nasional. Surat kabar BERNAS lugas dan kritis dalam penulisan berita-beritanya. Untuk mendapatkan berita yang tajam terpercaya, surat kabar ini harus memiliki tim kerja yang handal. Ujung tombak tim kerja surat kabar adalah wartawan. Untuk mendapatkan berita yang hangat, cepat dan berkualitas dibutuhkan wartawan-wartawan yang tangguh. Kata Kunci: Persepsi Keadilan, Kepuasan Konpensasi dan Kinerja.
DAMPAK PENERAPAN PMK RI NOMOR 122/PMK.010/2015 TERHADAP WAJIB PAJAK PEMOTONG PPH PASAL 21/26 DI WILAYAH KERJA KPP PRATAMA SEKAYU Fery, Irlan; Ismantoro, Budi
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan  telah terjadi penurunan PPh pasal 21/26 pada tahun 2015. Kata Kunci : PPh Pasal 21/26, SPT, PTKP.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 - 2013 Hendri, Nedi
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

This research conducted in the field of agriculture and mining companies listed on the Indonesia Stock Exchange. The purpose of this research is to examine the impact firm size, firm public accounting size, consistency become a client, operation of complexity, profit of loss of business and auditor opinion toward audit delay. Sampling method that used is purposive sampling and the result are 21 firms as sample. This research is done for 2010 – 2013 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with statistic deskriptif test, classic assumption test before hypothesis test. Software SPSS 17 for windows is used to test in this research. The result of this research shows that independent variables simultaneously influenced 12,3 percent of dependent variable. Partially,  consistency become a client have negative significant toward audit delay. The other variables such as firm size, firm public accounting size, operation of complexity, profit or loss of business and auditor opinion do not affecting audit delay. Key words :  audit delay, firm size, firm public accounting size, consistency become a client, operation of complexity, profit or loss of business and auditor opinion.
ANALISIS PENDAPATAN RETRIBUSI DALAM MENUNJANG PENDAPATAN ASLI DAERAH (PAD) KOTA METRO Rosanti, Diah
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

In the framework of the implementation of regional autonomy in accordance with the Act-Act 32 of 2004 on local government. Local governments are required to be able to organize and manage his household broadly and comprehensively based on existing regulations and develop and increase local revenue. The purpose of this study was to determine how much contribution levy of public services, business services, licensing certain to support the Local Revenue Metro City. The method used in this research is descriptive quantitative method is to do research on the object of the research that produced the data - the data information that is associated with the research that will be studied.The contribution of each type of area to PAD revenues in the period 2010 to 2014 fiscal year very flukuatif. Contributions contained in a levy of General Services is the average-average contribution of five years by 27%, the levy Business Services 4%, Levy Licensing Certain 2%, while 67% is the result of PAD others sourced from the Hotel Tax, Amusement Tax, Advertisement Tax, Tax Street Lighting (PLN and ULC Siwo Mego), Income Tax Minerals Group C and Tax concession Swallow nests and Seriti.  Keywords: Revenue, Levy, PAD
Analisis Perbandingan Studi Kelayakan Budidaya Jamur Tiram dengan Pendekatan Model Outsourcing di Kota Metro Yateno, Yateno; Ratmono, Ratmono
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The high market prospects will stimulate farmers Oyster Mushrooms in Metro City. Currently businesses oyster mushrooms in Sumber Sari, Bantul Metro and surrounding areas such as complex 16 C has been pretty much a glance at the Mushroom cultivation. The feasibility study on a regular basis requires a source of capital for investment is quite large compared with the Outsourcing Model approach, but retrofitting Model Outsourcing requires a fairly large variable costs compared to regular cultivation, all of these approaches are accepted and feasible. Based on the financial aspect, that the oyster mushroom business capacity of 10,000 baglog per kumbung size 7 feet x 9 feet is able to produce fresh oyster mushrooms 3,600 kg per period (4 months) or 7,200 kg per year, test results analisisi financial aspects such as PV (present value) net cash, the NPV (net Present Value), PP (Payback Period), PI (Propfitabilitas Index), that the regular cultivation method is more efficient, precise and more profitable than the Outsourcing Model approach.Key words: Outsourcing Model Approach, financial feasibility.
ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH DI KOTA PALEMBANG Anton Trianto
Akuisisi: Jurnal Akuntansi Vol 12, No 1 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i1.92

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
THE EFFECT OF ORGANIZATIONAL CULTURE, WORK ETHIC, KNOWLEDGE LEVEL OF ACCOUNTING, AND MORAL HAZARD ON THE QUALITY OF COMPANY’S FINANCIAL REPORT INFORMATION (The study is accounting and finance employees in the whole national private company in Gresik) Yanuar Lazuardi; Abid Muhtarom
Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i2.185

Abstract

This research was conducted to test the effect of independent variables, they are organizational culture, work ethic, level knowledge of accounting and accountant’s moral hazard on the dependent variable, that is the quality of company's financial report information, either simultaneously or partially. The type of this research is causal associative with quantitative approach, the research aims to determine the effect of two or more variables, with the approach of testing the theory by measuring the variables with numbers and analyze the data with statistical procedures. The population of this study is the accounting and finance employees in the whole national private company in Gresik. Sampling was done by nonprobability sampling method with judgement sampling approach, the results of selected judgement sample is the accounting and finance employees in 13 companies. The data source used is primary data derived from the answers of respondents in the research questionnaire. The data are processed with SPSS 16.0 for Windows with multiple linear regression test. The results of this research show that: 1) Simultaneously, the variable of organizational culture, work ethic, knowledge level of accounting and accountant’s moral hazard affect the quality of company's financial report information. 2) Partially from four independent variables, the variable of organizational culture does not have a strong influence on the dependent variable quality of the company's financial report information.
JANUARI EFFECT IN THE INDONESIAN STOCK EXCHANGE: COMPARISON OF BIG AND SMALL CAP STOCKS Ardiansyah Japlani
Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i2.20

Abstract

Researchers have detected in the financial markets the presence of the January effect, which refers to the historical patterns of higher returns in January than that of the other months(Feb-Dec). This study investigates that the exixtence of January effect on small capitalization stocks is much stronger than the big capitalization stocks in Indonesian stock exchange. We found that there is no January effect in Indonesian Stock Exchange. We explain this phenomenon by examining all stocks, as measured by the t test and analysis regression of dummy. We still use the similiar procedure by using t test and dummy regression, but the sample is divided into big and small capitalization stocks. We found that the January effect is stronger for big capitalization stocks than the small capitalization stocks. Keywords: Stock returns, Big capitalization stocks, small capitalization stocks, T test, and Regression of dummy.
Pengaruh Kinerja Keuangan Terhadap Return Saham Dengan Menjadikan Kebijakan Dividen Sebagai Variabel Moderate Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks ( JII 2007 – 2011) Angga Kurniawan
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.131

Abstract

The company's financial performance is one of the factors seen by investors as a consideration to invest funds in a company by making the financial statements as a source of information. Good and bad corporate performance can show how much profit can be earned each year and will have an impact on management in setting dividend policy for investors. This study was conducted to determine the effect of financial performance on stock returns by making dividend policy as a moderate variable. Objects taken in this study amounted to 7 companies listed on the Jakarta Islamic Index (JII) for 5 consecutive years from 2007-2011. Dependent variable of this research is stock return, independent variable include Current Ratio, Return on Asset, Return on Equity, Debt to Equity Ratio, and Total Turnover Asset, while dividend policy (Dividend Payout Ratio) as moderate variable. The method used in this study is Multiple Linear Regression Method and Moderate Regression Analysis Method (Moderate Regrestion Analysis).Based on the results of multiple linear regression analysis seen from the value of significance shows that CR, ROA, ROE, and DER does not significantly influence the stock return, whereas TATO shows the result that there is a significant influence on stock return. The result of moderate regression analysis shows that the dividend policy is not able to moderate the effect of financial performance on stock return. Keywords: Financial performance (CR, ROA, ROE, DER, TATO), stock return, dividend policy (DPR).

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