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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 159 Documents
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ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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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.
PENGARUH PROFESIONALISME AUDIT, INTENSITAS MORAL UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI PADA KAP DI INDONESIA) Zanaria, Yulita
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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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
ENTREPRENEURSHIP DEVELOPMENT MODEL for MIGRANT WORKERS (Case Study of Migrant Workers in Hongkong) Nusantoro, Jawoto; Baskoro, Ery
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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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 SIKAP, MINAT, MOTIVASI, DAN GELAR AKUNTAN TERHADAP KEPUTUSAN MENEMPUH PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI UNIVERSITAS MUHAMMADIYAH METRO Yuniarti, Eti
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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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 students 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
APAKAH UKURAN ITU PENTING? (Studi Empiris pada Prusahaan Manufaktur di Bursa Efek Jakarta tahun 2012-2014) Japlani, Ardiansyah
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

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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.
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
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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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
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Verawaty, Verawaty; Jaya, Ade Kemala; Mendala, Tita
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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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
JANUARI EFFECT IN THE INDONESIAN STOCK EXCHANGE: COMPARISON OF BIG AND SMALL CAP STOCKS Japlani, Ardiansyah
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
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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.
HUBUNGAN DAYA TANGGAP TERHADAP LOYALITAS PELANGGAN (Studi Kasus Pada Nasabah Tabungan Supa PT. BPR Sumber Pangasean Bandar Jaya) Suharto, Suharto
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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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
PENGARUH PENERIMAAN DAN PENEMPATAN PEGAWAI TERHADAP PRODUKTIVITAS KERJA PEGAWAI (Studi Empiris Pada BMT Kota Gajah Lampung Tengah) Suharto, Suharto
JURNAL AKUISISI Vol 4, No 2 (2010): November 2010
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Penelitian ini menggunakan variabel penerimaan, penempatan, dan produktivitas kerja karyawan. Tujuan dari penelitian ini adalah untuk mengetahui hubungan penerimaan dan penempatan terhadap produtivitas kerja karyawan. Jenis penelitiannya adalah deskriptif kualitatif dan menggunakan metode survey.  Populasi penelitiannya adalah seluruh karyawan, sedangkan sampelnya adalah karyawan tetap yang berjumlah 25 orang. Teknik pengumpulan data menggunakan wawancara, dokumentasi dan menggunakan kuisioner. Alat analisis yang digunakan analisis rank spearman. Uji kualitas data sebelum dilakukan penelitian menggunakajn uji validitas dan reliabilitas instrumen. Hasil penelitian menunjukkan bahwa penerimaan karyawan memiliki hubungan yang signifikan terhadap produktivitas kerja karyawan. Penempatan memiliki hubungan yang signifikan terhadap produktivitas karyawan.

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