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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 246 Documents
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Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera Verawaty Verawaty; Ade Kemala Jaya; Yolanda Widiati
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.v13i1.139

Abstract

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level
The Influence Of The Working Shift Work And Stress On The Performance Of The Employes Otfiyantoa Otfiyantoa; Abid Muhtarom; Haris bashory ismail; Henny mahmudah
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.v14i1.250

Abstract

The progress of an organization will not remove from the existence and the influence of human resources that contained. Efforts to improve the performance of the employees including the attention to shift work and stress the work on the employees. This research aims to find out the influence of partially or simultaneous as well as the most dominant variable about shift work and stress on the performance of the work of the employees employees in PT Jaya Brik Indonesia kemantren paciran lamongan.The research method used in this research is a quantitative method. Samples taken from the research as much as 75 respondents. Techniques data in this research using the questioner and the recording of the document and then in the analysis using multiple linear regression analysis with the help of the program SPSS 24 and eviews 9.The results of the study showed,(1) Shif influential work positive and significant (t count 2,549>1,666 t table) to the performance of employees and work stress have positive and significant (t count 3,294> 1,666 t)table on the performance of the employees (2) Shift work and stress the work simultaneously have positive and significant (f count 10,867 > 1.73 f table) to the performance of employees. (3) the variables most affect the performance of the employees are working shift.Key Words : The Performance of employees, work Shift and Work stress.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 - 2013 Nedi Hendri
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.v11i1.11

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 Perbandingan Studi Kelayakan Budidaya Jamur Tiram dengan Pendekatan Model Outsourcing di Kota Metro Yateno Yateno; Ratmono Ratmono
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.v10i2.31

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.
TINJAUAN IMPLEMENTANSI AKUNTANSI BERBASIS AKRUAL DI PROPINSI LAMPUNG Yulita Zanaria
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.v12i2.105

Abstract

Tujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pemerintah dalam penerapan suatu sistem untuk meningkatkan kinerja. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada pelaksana Satuan Kerja Perangkat Daerah (SKPD) yang menjadi responden di Provinsi Lampung yang sekaligus merupakan populasi.Penelitian ini bertujuan untuk menguji kendala implementasi akuntansi berbasis akrual terhadap kinerja pemerintah daerah pada pelaksana Satuan Kerja Perangkat Daerah (SKPD) Propinsi Lampung.Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik sensus Sampling. Sedangkan untuk analisis data mengunakan tehnik deskriptif kualitatif.Kata kunci       :  Akuntansi berbasis akrual, kendala, kinerja, Satuan Kerja Perangkat Daerah Propinsi Lampung
Hubungan Kualitas Standar Pelaporan dan Auditing Terhadap Kemajuan Pasar Modal Nedi Hendri; Rahmat Fajar Ramdani
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.v14i1.224

Abstract

Tujuan penelitian ini adalah untuk mengeksplorasi hubungan kualitas standard pelaporan keuangan dan auditing terhadap kemajuan pasar modal yang terjadi dalam suatu negara. Penelitian ini menggunakan index skor kualitas pelaporan keuangan dan auditing yang bersumber dari World Economic Forum sebagai pengukur kualitas standard pelaporan keuangan dan auditing, untuk mengukur kemajuan pasar modal penelitian ini menggunakan persentase kapitalisasi pasar terhadap GDP yang diperoleh melalui data Bank Dunia. Penelitian ini menggunakan sampel sebanyak 57 negara yang berasal dari lima benua (Afrika, Asia, Amerika, Eropa dan Pasifik) dengan periode pangamatan dimulai dari tahun 2014 hingga 2016. Untuk menguji hipotesis, penelitian ini menggunakan analisis pearson correlation sebagai alat analisis yang diolah dengan bantuan SPSS versi 23. Hasil pengujian hipotesis berhasil membuktikan bahwa terdapat hubungan yang positif dan signifikan antara kualitas standard pelaporan keuangan dan auditing dengan kemajuan pasar modal yang terjadi dalam suatu negara. Tingkat kekuatan hubungan yang berhasil dibuktikan masuk dalam kategori hubungan yang berkekuatan sedang. Kata kunci : Kualitas standard pelaporan keuangan dan auditing, Kemajuan Pasar Modal
ANALISIS KOMPARASI INDEKS ISLAMIC SOCIAL REPORTING PERUSAHAAN PERBANKAN SYARIAH DAN PERUSAHAAN GO PUBLIK YANG LISTING DI JAKARTA ISLAMIC INDEX Citra Indah Merina; Verawaty Verawaty
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.v12i2.100

Abstract

Islamic Social Index Reporting (ISR) is an index that measures the level of social disclosure that according to Islamic principles presented in the company's annual report. This research is aimed to compare the quality of corporate social reporting between the two groups of samples, namely the Islamic banking companies and companies listed in the Jakarta Islamic Index (JII) by using ISR index. This study uses a statistical test Mann Whitney test to compare based on six criteria; Funding and Investment, Products and Services, Employees, Community, Environment, and Corporate Governance between those two groups. The result of this study indicates that the Islamic banking company revealed more based on ISR index than the companies listing in the JII with exception for products and services where the value of first and second group is only slightly in 15.76%. The research proves empirically that the disclosures made by the company that actually operates with the sharia concept as Islamic banking companies are indeed better meet the ISR index than conventional companies listing in the JII. Keywords: Finance and Investment, Products/Services, Employee, Society, Environment, Corporate Governance, Mann Whitney Test
PENGARUH PRUDENCE TERHADAP ASIMETRI INFORMASI DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA INDEXS LQ45 YANG TERDAFTAR DI BEI Okti Fia Aristiani; Suharto Suharto; Gustin Padwa Sari
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.v13i2.160

Abstract

AbstractThe purpose of this research was to examine 1) the influence of prudence to the information asymmetry, 2) the effect of the earning quality as a moderating variable between prudence with information asymmetry. The research object was the ILQ45 company listed on the Indonesia Stock Exchange (BEI) for 3 years (2013-2015). Samples were 70 companies. The sampling technique used purposive sampling. Data were analyzed using SPSS 22.0 for Windows that consists of two types of analyze are multiple linier regression and analyze are Simple linier regression. Testing the hypothesis in this test using the t test, F test and coefficient of determination. Based on test result found that the prudence variable has no effect on information asymmetry. But prudence and moderating variables earning quality has effect towards the information asymmetry.Keywords: prudence, information asymmetry, earning quality, bid ask spread.
ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG Nedi Hendri; Suyanto Suyanto
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.v11i2.25

Abstract

The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of  Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people.  Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled. Keywords: Zakat Fund, Empowerment, and Poor Urban.
HUBUNGAN DAYA TANGGAP TERHADAP LOYALITAS PELANGGAN (Studi Kasus Pada Nasabah Tabungan Supa PT. BPR Sumber Pangasean Bandar Jaya) Suharto Suharto
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.v12i1.91

Abstract

Penelitian ini menggunakan daya tanggap sebagai variabel independen dan dan loyalitas sebagai variabel dependen. Tujuan dari penelitian ini adalah untuk mengetahui hubungan daya tanggap terhadap loyalitas pelanggan pada PT. BPR Sumber Pangasean Bandar Jaya.Metode penelitian menggunakan survey, dengan jumlah sampel sebanyak sebanyak 60 nasabah dengan tingkat ketelitian sebesar 10%. Alat analisis yang digunakan adalah analisis rank spearman untuk mengetahui hubungan variabel daya tanggap terhadap loyalitas pelanggan dengan menggunakan alat bantu program komputer.Berdasarkan dari perhitungan dan pengujian hipotesis diperoleh hasil bahwa daya tanggap mempunyai korelasi atau hubungan yang signifikan dengan variabel loyalitas pelanggan. Artinya semakin tinggi daya tanggap, maka loyalitas pelanggan juga akan semakin tinggi. Kata Kunci: Daya tanggap, loyalitas pelanggan

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