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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 Aplikasi Teknologi, Accounting Reporting Terhadap Pencegahan Fraud Serta Implikasinya Terhadap Reaksi Investor Yulita Zanaria
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.v13i1.137

Abstract

 The purpose of this research is to examine the impact of information technology, accounting reporting toward fraud detection in companies that listed on Indonesia Stock Exchange. Baside that, this research to examine implication of fraund detection to investor reaction.                The population of the study is the LQ 45 companis registered in the Indonesia Stock Exchange in the periode of 2010-2014. Shampling technique employed in this study is the purposive sampling whit the total sample of 90 companies The data analysis uses Amos software, The result of the study show yhat the dividend policy, information technology, accounting reporting have significant influence towards frund detection. The other result showed that fraund detection have significant influence towards investor reaction. Keywords :information technology, accounting reporting, fraund detection, investor reaction.
Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi Susi Sulastri; Yane Devi Anna
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.v14i1.251

Abstract

The financial statements are a description of a company's performance. Management is given the flexibility in choosing accounting methods that will be used one of them by applying accounting conservatism. The purpose of this study is to determine the effect of financial distress and leverage on accounting conservatism. The methods used in this study are descriptive and verification methods. The population of this study is  mining companies listed on the Indonesia Stock Exchange in 2012-2016.The results of this study indicate that partially financial distress have a significant on accounting conservatism and the leverage have a significant on accounting conservatism. Simultaneously shows that financial distress and the leverage have a significant on accounting conservatism.Keywords: financial distress, leverage , accounting conservatism
ENTREPRENEURSHIP DEVELOPMENT MODEL for MIGRANT WORKERS (Case Study of Migrant Workers in Hongkong) Jawoto Nusantoro; Ery Baskoro
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.v11i2.21

Abstract

ABSTRACT Migrant workers have became a phenomenon for the government. They have been considered as foreign exchange heroes for the government but on the contrary there is something untouchable thing after they have done their contracts. Do they will decide to continue their contracts or cut off their contracts and go back to Indonesia with all the problems embedded to them. Entreprenuership is one of the solution for them as their provision skill after they go back to Indonesia and not working as migrant workers anymore. Based on the problem, an alternative model must be found for  the problem solver. The Objectives of this research is to make an entrepreneurship development model for the migrant workers. The specifif objectives for the research is to implement the entrepreneurship development model for the migrant worker that can be used by migrant workers. The Research method used for the research is multiple case study. The collecting data method used for the research is combinating approach (triangulation). There are survey, observation, field study PRA (Participatory rural appraisal) and action research. Research level used for the research is explorative and analysis method used for the research is qualtitative. Key words : Entrepreneurship, migrant
PENGARUH KETIDAK TEPATAN PENYAMPAIAN SURAT PEMBERITAHUAN (SPT)-MASA TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH)PASAL 21 PADA KANTOR PELAYANAN PAJAK (KKP) BENGKULU (Survei Pada Wajib Pajak Di Kecamatan Sungai Serut Kota Bengkulu) Iprianto Iprianto; Tarmidi Tarmidi
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.v10i2.32

Abstract

Dalam mewujudkan harapan pemerintah terhadap efektifnya sektor perpajakan menunjang pembiayaan pembangunan, pemerintah terlebih dahulu harus menyempurnakan per undang-undangan perpajakan dan menumbuh kembangkan kesadaran dan kepatuhan wajib pajak untuk membayar kewajiban pajaknya secara teratur dan dapat menyampaikan surat pemberitahuan (SPT)-Masa tepat waktu.Adapun tujuan penelitian ini adalah “untuk mengetahui pengaruh ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa terhadap penerimaan pajak penghasilan (PPh) pasal 21.Penelitian ini mengunakan data primer ini diperoleh melalui penyebaran kuisioner yang terdiri dari beberapa pertanyaan. Pengolahan data dilakukan menggunakan SPSS (Statistical Product And Service Solution) dan Data dianalisis menggunakan regresi linear berganda, untuk pengujian hipotesis digunakan melalui uji t dan uji F.Berdasarkan hasil penelitian dengan pengujian secara parsial, H1 yaitu ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kealpaan berpengaruh signifikan dengan tingkat signifikan 0.038 dan H2 yaitu ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kesengajaan  berpengaruh signifikan dengan tingkat signifikan 0.019. Serta secara simultan yaitu H3 ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kealpaan dan ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kesengajaan mempunyai pengaruh yang signifikan terhadap penerimaan pajak penghasilan (PPh) pasal 21 dengan tingkat signifikan 0.000. Kata kunci:  Ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa, penerimaan pajak penghasilan (PPh) pasal 21
Elastisitas Penyerapan Tenaga Kerja Di Provinsi Sumatera Selatan Anton Trianto
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.v13i1.132

Abstract

This study aims to analyze the elasticity of employment in the Province of South Sumatra during the period 2011-2015. The calculation of elasticity of labor absorption is obtained from the comparison between the percentage of labor growth to the percentage of economic growth. The data used are secondary data that is the growth of labour and the growth of South Sumatra’s GDP. Elasticity ofemployment  is used to see how big the response changes in the amount of labor that occurs due to economic growth. The results showed that during the period 2011-2015 the elasticity of employment of South Sumatra Province more in inelastic category, except in year 2013 the category is elastic. This means that economic growth has less responsive to stimulate the increasing number of workers. The percentage of employment growth is less than the percentage of economic growth. In addition, economic growth has not been consistent to be one of the factors triggering stable employment in several districts / cities in South Sumatra. Keywords: Economic Growth, Employment Absorption, Elasticity of employment
Determination Factor Alumni and Student of Economic Faculty Lamongan Islamic University to Become Enterpreneur Nanto Purnomo; Abid Muhtarom
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.v14i1.237

Abstract

ABSTRAK The current condition of the world in a work becomes more difficult while the people that need the job continues to increase. One way to solve the current conditions with make the employment not seeking job namely entrepreneur. According to the data from the BPS the level of entrepreneurship in Indonesia have increased in the 2013/2014 and still 1.67 percent and now based on data BPS already rose to 3.1 percent. This was allegedly caused by an improvement in the motivation from both internal factors and external factors. The problems in the search is how the influence of the risk tolerance factor, freedom in working, success themselves in pushing the entrepreneurs decision either partially or simultaneously and which the dominant factors.This research uses the validity Test, Test reliability, classical assumptions, double linier Regression, double correlation, Determination Test, F and t tests. The results of the analysis showed that the questionnaire used in the collection of data is valid and reliable and does not have the problem of classical assumptions. Y = 3,790 + 0,246 X1 + 0,242 X2 + 0,313 X3, R = 0,705. F count ( 29,585) > F table (2.71). From t test, obtained : t count x1y t (2,624); x2y (3,083): x3y (3,569) > t table (1,987). From the explanation is deduced the existence of a significant influence of both simultaneously  and partially  between independent variables against the Decision of the Entrepreneurs at the Faculty Of Economics University of Islam Lamongan. The results of this study are expected, can be made in consideration in motivating and developing learning about entrepreneurship at Islamic University of Lamongan Key Words : Motivation risk tolerance, freedom in working, success themselves & the decision entrepreneurs.
APAKAH UKURAN ITU PENTING? (Studi Empiris pada Prusahaan Manufaktur di Bursa Efek Jakarta tahun 2012-2014) Ardiansyah Japlani
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.v11i1.1

Abstract

Stock market is a vital in importance for the economical development of a country. This study aimed to investigate the effect of market capitalization on stock return. Stock return in this study using mean of average stock return for years 2012 to 2014. This study uses comparison between large and small capitalization market. We diviede the sample into two groups, large and small cap. If the market capitalization is more than five trillion, it is categorized as large caps. If the market capitalization is less than one trillion, it is categorized as small cap firms. We found that the small cap firms have a stronger effect on the stock market than large cap firms by using analysis of regression.
POTENSI WAKAF UNTUK PERUMAHAN DAN PERMUKIMAN RAKYAT Siswahyudianto Siswahyudianto
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.v12i2.101

Abstract

Wakaf merupakan ibadah yang diutamakan dalam Islam, disamping taqorrub (pendekatan) diri kepada Allah swt, juga sebagai salah satu sarana mewujudkan kesejahteraan sosial dan sekaligus modal dalam perkembangan dan kemajuan agama Islam. Tanah wakaf luasnya mencapai 2.686.536.565,68 M2 (2,7 milyar M2) tersebar di 466.595 lokasi. Potensi tersebut masih perlu dipetakan dan diinventarisir. Dalam penelitian digunakan metode penelitian eksploratif dan penelitian deskriptif, penelitian kepustakan, penelitian analisis isi, sedangkan data dan sumber data berupa data teoretis yang berupa data primer dan sekunder, dan bersumber dari berbagai kajian ilmiah (buku, jurnal, tesis, skripsi). Metode pengumpulan datanya adalah metode dokumentasi. Hasil Penelitian; Pertama, pemetaan, inventarisasi dan pengembangan potensi harta benda wakaf untuk kepentingan ibadah dan kesejahteraan umum/ masyarakat khususnya pengembangan perumahan dan pemukiman. Instrumen keuangan syariah yang sudah dan sedang dikembangkan dalam skema pembiayaan perumahan dan permukiman antara lain: pembiayaan murabahah, pembiayaan mudharabah, pembiayaan istisna’, pembiayaan musyarakah, Pembiayaan Musyarakah Mutanaqishah, Hawalah, Sukuk (SBSN), Wakaf (wakaf tanah dan bangunan, serta wakaf tunai). Kata Kunci: Wakaf, Perumahan atau Pemukiman
PENERAPAN PRAKTEK DAN TEORI AKUNTANSI SYARIAH BERDASARKAN PRINSIP SYARIAH Bima Cinintya Pratama; Inta Gina Setiawiani; Siti Fatimah; Herman Felani
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.v13i2.181

Abstract

Akuntansi syari’ah mulai mendapatkan perhatian, baik dari para praktisi di bidang akuntansi maupun dari para cendekia ataupun akademisi. Paper ini bertujuan untuk mengkontraskan antara perbedaan prinsip-prinsip yang diterapkan pada akuntansi konvensional dengan akuntansi syari’ah. Paper ini dilakukan dengan pendekatan telaah literatur. Data-data dan informasi yang dituangkan dalam tulisan ini diperoleh dari sumber-sumber seperti jurnal ilmiah, peraturan-peraturan, dan internet. Metode yang digunakan adalah deskriptif, yaitu menggambarkan suatu kondisi pelaksanaan prinsip-prinsip yang dianut oleh akuntansi konvensional dan akuntansi syari’ah. Hasil temuan menunjukkan bahwa akuntansi syariah sebenarnya, dalam berbagai hal, lebih baik untuk dijadikan dasar dalam menerapkan proses akuntansi dan pencatatan keuangan dalam perusahaan.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Verawaty Verawaty; Ade Kemala Jaya; Tita Mendala
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.v11i2.26

Abstract

The research is aimed to analyze the influences of financial performance to the company stocks return. The sample is mining companies listed in the Indonesia Stock Exchange in 2013. The study concluded that at the significant level (α) of 5%, there are no significant influences between DER (Debt to Equity Ratio), REO (Return on Equity), EPS (Earning Per Share), PER (Price Earning Ratio) and NPM (Net Profit Margin) to the stocks return. The results are related to the decrease of mining commodities in international market since 2012, the government’s plans to implement a rule banning the export of low-calorie coal, the drastic decline of exchange rate of rupiah against US dollar, the trade deficit in 2013 and world market conditions which make Indonesian exports declined.  Keywords: DER (Debt to Equity Ratio), REO (Return On Equity), EPS (Earning Per Share), PER (Price Earning Ratio), NPM (Net Profit Margin), Stocks Return

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