Akuisisi : Jurnal Akuntansi
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.
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243 Documents
<![CDATA[Analisis Pengaruh Kompetensi Dosen Terhadap Preferensi Mahasiswa Pada Profesi Akuntan (Studi Kasus Pada PTS Di Surakarta) ]]>
<![CDATA[Henstin Mutmainah]]>;
<![CDATA[Rosita Rosita]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v13i1.134
<![CDATA[This study aims to determine the effect of capabilities of lecturers (teachers) that can affect student preferences in the profession as an accountant. Benefits of the research was to determine the factors of capabilities that can make the students make the selection of the accounting profession. Factors capability in terms of the competence of lecturers (the questionnaire can be processed. Testing the validity, reliability and classical assumption produce reliable data for use in the research model. The model was tested using multiple regression techniques (multiple regresion).The results of the research that is of no significance of factors of capability of lecturers consisting of pedagogical competence, personal competence, social competence and professional competence of the students choose the profession as an accountant. It can be said that the great competence of lecturers can not lead students to choose accounting profession.As a research suggestion would be better if there is a variable in the factor of competence with a preference in the selection of the profession by students.teachers) under Law No. 14 of 2005 which is pedagogical, personal competence, social competence and professional competence.This study collected data relating to the object to be used as a sample that is data on PTS Surakarta students who take the program S1 Accounting. Observation and questionnaires conducted with 100 questionnaires with a return rate of 100% and all the results of Keywords: capability, lecturers, preference, profession, accountants]]>
<![CDATA[Pengaruh Biaya Saluran Distribusi Terhadap Volume Penjualan ]]>
<![CDATA[Dedeh Dedeh]]>;
<![CDATA[Rita Meila Lestari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v14i1.239
<![CDATA[The free trade era now requires every company to work more effectively, efficiently and competitively. The strategies used by companies such as by improving the quality of product distribution channels, because the distribution channels of quality products can increase customer satisfaction so that sales volume can also increase. That way the company can grow more rapidly and the company's continuity can be maintained.The problem formulation of this research are: 1) How distribution channel cost in PD. Azkia Snack Ciamis? 2) What is the sales volume in PD. Azkia Snack Ciamis? 3) How much influence the distribution channel cost to sales volume in PD. Azkia Snack Ciamis?The purpose of this study to determine: 1) The cost of distribution channels in PD. Azkia Snack Ciamis. 2) Sales volume in PD. Azkia Snack Ciamis. 3) Influence of distribution channel cost to sales volume in PD. Azkia Snack Ciamis.The research method used is descriptive method, the writer will analyze descriptively about the influence of distribution channel cost to sales volume at PD Azkia Snack Ciamis. Data collection techniques in this study through observation, interviews and documentation.Based on the results of the research are known: 1) The cost of distribution channel in PD Azkia Snack Ciamis from 2012 - 2016 has increased, 2) Sales volume in PD Azkia Snack Ciamis from 2012 - 2016 has increased, but the percentage of change fluctuate, 3) which is positive with a very strong relationship between distribution channel cost to sales volume on PD Azkia Snack Ciamis, with coefficient value of corelai (rx1y) equal to 0,99, coefficient of determination value (KD) equal to 98,80%, and simple linear regression equation is Y = 112.83 + 7.03X with the number of tcount 15.74 and ttable 3.18. This shows that there is a positive relationship between distribution channel cost to sales volume so that Ha accepted and HO rejected. Keywords: Channel Cost Distribution, Sales Volume.]]>
<![CDATA[ANALISIS DAYA SAING EKSPOR KOMODITI UNGGULAN NON MIGAS DI PROVINSI SUMATERA SELATAN ]]>
<![CDATA[Anton Trianto]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v11i1.9
<![CDATA[This research aimed to analyze the level of competitiveness of 7 non-oil commodities of South Sumatera Province, namely rubber, palm oil (CPO), coal, wood and wood products, shrimp, coffee and tea. The secondary data are used in this research which are the export value of 7 non-oil comodities of South Sumatera and the value of national exports for the same commodity in 2005-2013 period. The method of analysis using calculation of the index RCA (Revealed Comparative Advantage). The results showed that only rubber and coal commodity that can be categorized as a commodity that has a fairly high competitiveness. While other non-oil commodities such as shrimp, tea and coffee has an average value of RCA who approached a value of 1, which means the commodities are not yet classified as having a good competitiveness, but commodities are very good to continue to be developed so that can increase its competitiveness capabilities in the future. Three other commodities, namely palm oil and wood / wood products, are included in the category of commodities that are less competitive. Keyword: Export, Non-oil commodities, Competitiveness]]>
<![CDATA[EFFECT OF REGIONAL OWN REVENUE, GENERAL ALLOCATION OF FUND AND SPECIAL ALLOCATION OF FUND FOR CAPITAL EXPENDITURE BUDGET ALLOCATION ]]>
<![CDATA[Saifudin Saifudin]]>;
<![CDATA[Septiana Sari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v12i2.103
<![CDATA[The purpose of first regional autonomy for increase service public and economy every regional. The purpose of research for is to determine whether there is the of the Region Own Revenue, General Allocation Fund and Special Allocation of Fund for Capital Expenditure Budget Allocation. The Population of research this is all government District and City in Central Java of twenty nine District and Six City. The research used secondary data of Actual Income and Expenditure budget realization report of Government province Central Java the years of 2010-2013. The way to analyze the data by using multiple linier regression analysis. Based on the result of this research concluded that partially Regional Own Revenue and General Allocation Fund has of the effect on Budget Capital Expenditure. While the Special Allocation Fund does not effect on Budget Capital Expenditure. Simultaneously, The Regional Own Revenue, General Allocation Fund and Special Allocation Fund effect on Budget Capital Expenditure. Keywords : Regional Own Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure, and Regional Autonomy. ]]>
<![CDATA[ANALISIS BENTUK ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) DALAM KONTEKS INSTITUSIONAL (STUDI EMPIRIS 30 NEGARA BERKEMBANG PERIODE 2006 - 2015) ]]>
<![CDATA[Rahmat Fajar Ramdani]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v13i2.152
<![CDATA[The purpose of this research is to analyzing adoption of international financial reporting standard in countries based on three institutional isomorphism perspective. This research used foreign aid as the proxy of coersive isomorphism and foreign direct investment and foreign portfolio investment, as the proxy of mimetic isomorphism, and the last to analyze normative isomorphism this research used educational quality as proxy. This research used 30 countries as the sample with ten years observation that start from 2006 to 2015. To analyze hyphotesis this research used logistic regression with SPSS version 23. This research find that foreign aid as the proxy of coersive isomorphism has a significant influence on the country's probability to fully adopting IFRS, then other result showed that educational quality as the proxy of normative isomorphism has a significant influence on the country's probability to fully adopting IFRS. This reseacrh did not show that foreign direct investment and foreign portfolio investment as the proxy of mimetic isomorphism has a significant influence on the country's probability to fully adopting IFRS. Keywords: Foreign aid, foreign direct investment, foreign portfolio investment, educational quality, IFRS adoption]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS PROFESI AKUNTAN PENDIDIK (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI LAMPUNG) ]]>
<![CDATA[Nedi Hendri]]>;
<![CDATA[Suyanto Suyanto]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 10, No 2 (2014) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v10i2.29
<![CDATA[The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate one's professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control. Keywords:Moral thinking, professional experience, locus of control and ethical behavior.]]>
<![CDATA[DAMPAK PENERAPAN PMK RI NOMOR 122/PMK.010/2015 TERHADAP WAJIB PAJAK PEMOTONG PPH PASAL 21/26 DI WILAYAH KERJA KPP PRATAMA SEKAYU ]]>
<![CDATA[Irlan Fery]]>;
<![CDATA[Budi Ismantoro]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 12, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v12i1.94
<![CDATA[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.]]>
<![CDATA[PENGARUH PRAKTIK AKUNTANSI DENGAN PRINSIP KEHATI-HATIAN (PRUDENTIAL PRINCIPLE) TERHADAP KUALITAS LABA DAN TINGKAT PENGEMBALIAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) ]]>
<![CDATA[Ana Septiani]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v13i2.174
<![CDATA[Abstract The financial statements provide information that contains performance and financial position of a company. The financial statements conform to the principles of accounting in accordance with generally accepted standards to be useful to users in decision making of economic. The financial statements that are useful are the financial statements of good quality and can be an indicator for future earnings in order to maximize the stock return and optimize the benefits for all stakeholders.This research is quantitative. The purpose of this study was to obtain empirical evidence about the effect of accounting practices with the prudential principle on the quality of earnings and stock returns. Variable measurement using indicators that are adapted to journal the adoption of this research that Penman and Zhang (2002), among others subscore consisting of inventory reserve, research and development reserves and advertising reserves, used to measure the accounting practices with the prudential principle, Qscore used to measure quality earnings and returns are used to measure stock returns. The population in this study are all companies listed on the Indonesia Stock Exchange period 2012 to 2014. The sample period is a manufacturing company that has made the convergence of IFRS. Total sample was 84 manufacturing company's financial statements every period of observation so that the total samples analyzed were as 252 manufacturing company financial statements for three periods of observation. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression analysis. Statistical program in this study using SPSS 22. The results showed that subscore is the inventory reserves, research and development reserves and advertising reserves on accounting practices with the prudential principle to produce earnings quality is good, besides the results also showed that the stock market can "adapt" to new information one of which is the change in the quality of corporate profits caused by the research and development reserves on the accounting practices with the prudential principle in manufacturing.]]>
<![CDATA[MANIPULASI LABA RIIL: UPAYA UNTUK MENGHINDARI KERUGIAN ]]>
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v11i2.23
<![CDATA[This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the company's operating cash flow and increase the cost of production to avoid losses. Key words: Abnormal Operating Cash Flow , Abnormal Production Costs ,Abnormal Discretionary Expenses, Real Manipulation Combinations,Prospect Theory, Manufakturing Companies.]]>
<![CDATA[ANALISIS PENDAPATAN RETRIBUSI DALAM MENUNJANG PENDAPATAN ASLI DAERAH (PAD) KOTA METRO ]]>
<![CDATA[Diah Rosanti]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 12, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v12i1.89
<![CDATA[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]]>
