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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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Pengukuran Prestasi Kerja Karyawan Menggunakan Motivasi Pada Badan Pengelolaan Keuangan Daerah Kota Metro Suharto Suharto
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.v13i1.135

Abstract

The aim of this research is to find the relationship between work motivation and employee performance. This research  used survey method. The total population is 86 employees. Based on Slovin method, samples taken by random sampling are as much as 70 respondents. The analytical tool used is Rank Spearman correlation, by using hypothesis testing of distribution Z. Based on the calculation results obtained that the work motivation has a significant relationship with employee performance. It means that the higher the motivation of work, the higher the performance of employees.
Pengaruh Patronage Buying Motives Terhadap Prinsip Going Concern Pada UMKM Chalarce Totanan
Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i1.249

Abstract

This article aims to analyze the influence of patronage buying motives namely of company location, production facility, price, and product quality on going concern principle on UMKM of fried onion in Palu. Respondents in the study were owners or managers of UMKM fried onion industries in Palu, Population 52 based on data from the Industry and Trade Office, but only 40 were active. Data obtained through questionnaires and interviews, processed by SPSS program. Data analysis was done by multiple linear regression. The results, the location of the company and the price did not affect the going concern principle, on the contrary the production facilities and product quality had an effect on going concern principle. Keywords: Patronage Buying Motives, Going Concern, SMEs Onion Fried
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN PEMBIAYAAN SYARIAH OLEH UMKM PADA LEMBAGA KEUANGAN SYARIAH DI KOTA METRO Slamet Tedy Siswono
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.10

Abstract

Penelitian ini untuk mengetahui faktor apa saja yang mempengaruhi UMKM mengambil pembiayaan syariah pada lembaga keuangan syariah di Kota Metro.  Adapun faktor bebasnya dibatasi pada 5 variabel yaitu tingkat pendidikan, tingkat religiusitas, tingkat pengetahuan tentang lembaga keuangan syariah, biaya akad, dan jumlah modal. Dengan menggunakan metode analisis regresi linier berganda, hasil penelitian menyimpulkan bahwa kelima variabel bebas tersebut baik sendiri-sendiri maupun bersama-sama berpengaruh terhadap tingkat pengambilan pembiayaan pada lembaga keuangan syariah. Variabel tingkat pendidikan, tingkat religiusitas, biaya akad, dan jumlah modal berpengaruh positif terhadap variabel terikatnya, artinya semakin tinggi variabel bebas tersebut akan menyebabkan tingkat pengambilan pembiayaan syariah semakin besar. Sedangkan tingkat pengetahuan berpengaruh negatif terhadap tingkat pengambilan pembiayaan, artinya semakin tinggi tingkat pengetahuan tentang lembaga keuangan syariah akan menyebabkan pengambilan pembiayaan semakin rendah.
PENGARUH IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI : PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING (STUDI PADA PT.BANK BRI CABANG METRO) Yulita Yulita
Akuisisi: Jurnal Akuntansi Vol 10, No 2 (2014)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v10i2.30

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 PRODUKTIVITAS KERJA KARYAWAN DIKAITKAN DENGAN TIME MANAGEMENT Elmira Febri Darmayanti
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.104

Abstract

The increasing of society demand service of health will be more certifiable, effective, and reached these days oblige organizer of hospital to be more professional in conducting hospital management. The Apotek coordination with one of Installation Pharmacy under Governmental Hospital in West Java. Service factor placing human resource as an important element in it. Performance of Apotek’s employees determine satisfaction level of pharmacy services which is given to patient. So that, employees work productivity of the Apotek give an important contribution in pharmacy service system specially and service system of Hospital in general.The measurement method that used is work load, by using spot sampling method, which is representing work sampling pursuant to activity done at certain time dot and assumed to deputize an activity at that time dot. This method based on work characteristic, which are not chronological and requiring much time. Here in after analyzed about operating process as a whole, so that can be given alternatives for repairing process from time management. Its result indicate that entirely operation process at the Apotek will be able to influence employees performance. For that, after analysed we propose to repair the operation system.  Key Words : Productivity,Work Load, and Time Management.
Pengaruh Nilai Tukar Rupiah Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Intervening Pada Perusahaan Rokok Zachari - Abdallah
Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i1.241

Abstract

ABSTRACT This research has purpose to know influence of rupiah exchange rate to stock return with roa as intervening variable. The type of research used is quantitative research with descriptive method. Secondary date used in this research are financial statement of manufacturing company in cigarette industry sector registered in period 2011 – 2015 period. Date analysis with population of 4 companies and sample size of 3 companies from population. The analysis result of this research is rupiah exchange rate does not influence partially to stock return, but if using roa as intervening variable hence existence of direct and indirect influence between rupiah exchange rate to stock return.Keyword : Rupiah Exchange Rate, Stock Returns, Return On Asset (ROA)  ABSTRAK Penelitian ini mempunyai tujuan untuk mengetahui pengaruh nilai tukar rupiah terhadap return saham dengan roa sebagai variabel intervening. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode deskriptif. Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan Manufaktur pada sub sektor Industri Rokok yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Analisis data menggunakan analisis jalur dengan populasi sebanyak 4 perusahaan dan jumlah sampel sebanyak 3 perusahaan dari populasi. Hasil analisis dari penelitian ini adalah nilai tukar rupiah tidak berpengaruh secara parsial terhadap return saham, namun apabila menggunakan ROA sebagai variabel Intervening maka adanya pengaruh langsung dan tidak langsung antara nilai tukar rupiah terhadap return saham.  Kata Kunci : Nilai Tukar Rupiah, Return Saham, Return On Asset (ROA).     
PENGARUH PROFESIONALISME AUDIT, INTENSITAS MORAL UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI PADA KAP DI INDONESIA) Yulita Zanaria
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.v12i1.95

Abstract

Purpose – The purpose of this paper is to to investigate the influence of   professionalism auditor and  intensity of moral  to  effect on whistleblowing action  of  KAP  in IndonesiaDesign/methodology/approach-  The research method used is the population of all auditors who worked on 25 KAP in Indonesia. Sampling technique using nonprobabilitas or not random with convienience sampling method.Tool using regression analysis using F test and t test with SPSS ver.17.00. The paper ends with a set of hypotheses requiring further research. Findings – The paper finds that the professionalism auditor, intensity of moral  simultaneously affect on whistleblowing action  of  KAP  in Indonesia.  professionalism auditor variable partially significant affect on whistleblowing action  of  KAP  in Indonesia. Variable intensity of moral  has an effect on whistleblowing action  of  KAP  in Indonesia Originality/value –This paper provides influence of   professionalism auditor , intensity of moral , to  effect on whistleblowing action  of  KAP  in Indonesia Keywords: Professionalism auditor , intensity of moral , effect on whistleblowing action  Paper type General review
WHISTLEBLOWING INTENTION SEBAGAI ALAT ANTIKORUPSI DALAM INSTITUSI KEPOLISIAN Tri Hartono; Fitra Roman Cahaya
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.v13i2.156

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara whistleblowing judgment, situational factors, dan self efficacy pegawai negeri pada institusi kepolisian terhadap niat untuk melakukan whistleblowing dengan menambahkan pemahaman terhadap konsep good governance sebagai variabel mediating. Hasil statistik menunjukkan bahwa ada hubungan positif antara pemahaman konsep good governance dan niat untuk meniup peluit. Temuan ini menunjukkan bahwa teori planned behavior mampu menjelaskan fenomena niat untuk menjadi whistleblower dalam konteks institusi kepolisian di Daerah Istimewa Yogyakarta. Implikasi utama adalah, anggota kepolisian akan melaporkan kasus korupsi melalui whistleblowing system yang ada jika ia memahami konsep good governance. Implikasi penting lainnya adalah bahwa program pelatihan tata kelola pemerintahan yang baik bagi petugas kepolisian sangat penting untuk dilakukan sehingga whistleblowing dapat digunakan sebagai alat anti-korupsi yang efektif.
ANALISIS HUBUNGAN PERSEPSI KEADILAN DENGAN KEPUASAN KOMPENSASI TERHADAP KINERJA WARTAWAN PADA SURAT KABAR HARIAN BERNAS DI YOGYAKARTA Sri Retnaning Rahayu
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.v11i2.24

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.
PENGARUH SIKAP, MINAT, MOTIVASI, DAN GELAR AKUNTAN TERHADAP KEPUTUSAN MENEMPUH PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI UNIVERSITAS MUHAMMADIYAH METRO Eti Yuniarti
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.v12i1.90

Abstract

Accounting profession education is expected to answer the needs of the importance of human resources and competent professionals in the field of accounting. Keeping in following the requirements of the accounting profession education is SI Accounting undergraduate, or graduate D-IV Department of Accounting, hence the need for attitude, interest and motivation of students studying accounting to the accounting profession. With the attitudes, interests, and motivations, expected growth accounting student wishes to study the accounting profession, which in turn will give birth to a professional public accountants. Accounting student's decision to study the accounting profession, not in spite of various factors, both factors of student self (internal), as well as external factors (external). Internal factors among which is the attitude, interest, and motivation. While external factors, namely the title of accountant.The purpose of this study is the first, provide empirical evidence influence attitudes toward education profeesi accounting decisions (PPAk), both provide empirical evidence Effect of interest to decision akuntasni professional education (PPAk), third provides empirical evidence motiasi influence on the decision akuntasni professional education ( PPAk), kempat provide empirical evidence of the effect of accounting degree to decision akuntasni professional education (PPAk).Keywords: Attitudes, Interests, Motivation, Degree Accountant, Accounting Professional Education

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