cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 131 Documents
 10   11   12   13   14 
KONDISI FINANCIAL DISTRESS PADA EMITEN YANG TERGOLONG DALAM NOTASI KHUSUS BURSA EFEK INDONESIA Patrecia Netina Putri Agusta; Stephana Dyah Ayu
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13716

Abstract

This study aims to describe financial distress and how the ratio of each variable in the Altman Z-Score represents financial distress. This research method is descriptive quantitative, the population of this study is a company that belongs to the special notation of the Indonesian stock exchange for the November 2022 period of 145 issuers, the sampling method uses purposive sampling and 13 issuers are obtained each year. The results of the study show that the majority of issuers from 2019 to 2021 experience financial distress.
PENGARUH PPN, PPnBM, DAN PKB DENGAN TARIF PROGRESIF TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA SEMARANG Andre Teguh Santoso; Juli Ratnawati
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13996

Abstract

Tax is an obligation paid to the state. Taxes are an obligation for the public. The purpose of this research is to analyze the effect of the imposition of value-added tax, consumption tax on luxury goods, and progressive road tax on consumers' purchasing power. The population in this study were consumers of four-wheeled vehicles at the SAMSAT III Semarang head office. Primary data from the questionnaire and its Slovin sample were used for data collection. Methods of data analysis using multiple regression analysis. VAT has a large positive impact, PPnBM has a large positive impact, and PKB progressive tariffs have a positive impact on purchasing power.
INDEKS KONSERVATISME DALAM INTEGRITAS LAPORAN KEUANGAN: BERDASARKAN GOOD CORPORATE GOVERNANCE, REPUTASI KAP, LEVERAGE DAN AUDIT TENURE Fitriah Puji Yanti; Veni Soraya Dewi
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.12312

Abstract

The integrity of financial statements is very important for companies in order to gain the trust of users of financial statements. This study aims to analyze the effect of good corporate governance, reputation, leverage and audit tenure on the integrity of financial statements. 135 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 became the population and 15 were selected as samples by purposive sampling. This research method uses a quantitative approach with data analyzed using multiple linear regression analysis. Audit committee variables and audit tenure variables have a positive effect on the integrity of financial statements, managerial ownership and CPA reputation variables have a negative effect on the integrity of financial statements, while the independent commissioner, institutional ownership and leverage have no effect on the integrity of financial statements. This study implies that in manufacturing companies the factors that are thought to affect the integrity of financial statements in this study still show different results from previous studies so that they cannot be generalized in various sectors and research periods. These factors still need to be re-examined in further research to get more valid results.
DETERMINAN NILAI PERUSAHAAN MARITIM DI INDONESIA Ardiansyah Ardiansyah; Mohamad Nur Islami; Asri Eka Ratih
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.14469

Abstract

The purpose of this study is to find out and obtain empirical evidence regarding the effect of size, profitability and capital structure on firm value with Corporate Social Responsibility as a moderating variable. The object of this research is maritime companies listed on the IDX in 2017-2021. The total sample in this study were 12 sample companies with a total of 55 research observation data that met the criteria for 5 years of observation, through the nonprobability method with purposive sampling technique. The analysis technique of this research uses Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value, profitability and capital structure had a positive and significant effect on firm value. Meanwhile, size and CSR have a negative and significant effect on firm value. Corporate Social Responsibility does not significantly strengthen the effect of size on firm value. Corporate Social Responsibility significantly weakens the effect of profitability on firm value. And Corporate Social Responsibility does not significantly strengthen the effect of capital structure on firm value.
PERAN FINANCIAL TECHNOLOGY SEBAGAI MEDIATOR PADA PENGARUH LITERASI KEUANGAN TERHADAP KINERJA UMKM Alvina Damayanti; Mardiana
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.14855

Abstract

This study intends to evaluate and examine the impact of financial literacy on MSME performance dwith financial technology as a mediating variable. As many as 83 respondents from UMKM in Gianyar Regency in 2023 became the sample for this study, which used quantitative research techniques. According to the study findings, financial literacy has a significant and beneficial impact on MSME performance. MSME performance is positively and significantly influenced by financial technology . MSME performance is positively and significantly influenced by financial literacy. And financial technology is unable to mediate the impact of lfinancial iteration to MSME performance.
REFLEKSI ETIKA PROFESI AKUNTAN PUBLIK DENGAN KARAKTER PEWAYANGAN : PANCA PANDAWA DAN SRI KRESNA Putu Putri Prawitasari; Putu Pande R.Aprilyani Dewi
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15301

Abstract

Wayang is one of the cultural spirits that has taken root in Indonesian society. In achieving the vision and mission of the organization, wayang can be used as an illustration and achieve it. The characteristics of this wayang can be impregnated by the auditor's professional ethics. Every profession has a moral commitment, ethics are poured into specific rules as a guideline for the professional development that is carried out. This commitment is outlined as a form of professional ethics that must be carried out and adhered to. This study uses a qualitative method approach and techniques for collecting/processing data analysis in this study using a literature study on the basic principles of public accounting profession ethics which are reflected through the puppet characters Panca Pandawa and Sri Kresna. Yudistira's character traits are relevant to the basic principles of accountant ethics, namely integrity. Accountants should also have ethical principles like Bima's. By upholding the principle of objectivity, accountants will be free from various conflicts of interest that will interfere with the professionalism of their profession. The third characteristic and quality is reflected by Arjuna, relevant to the basic principles of accountant ethics, namely Professional Competence and Prudence. Sri Kresna can be represent a role model for accountants in maintaining credibility.
FAKTOR FAKTOR RASIO KEUANGAN YANG MEMPENGARUHI CASH HOLDINGS: Pengaruh leverage, profitability, firm size, sales growth, operating cash flow dan tangible assets on cash holdings Hermanto; Mesy
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15497

Abstract

This study is used to determine the effect of leverage, profitability, firm size, sales growth, operating cash flow and tangible assets on cash holdings in food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique used in this study was purposive sampling, with a total sample data used of 42 data from 7 entities in the food and beverage subsector. This study applies multiple linear regression as an analytical technique. The results of this study finds that: (1) Leverage, profitability and tangible assets have a negative and significant effect on cash holdings, (2) Company size and sales growth don’t effect cash holdings, (3) Operating cash flow effects positively on cash holdings. This research is useful for investors to be used as a reference source in making investment decisions as well as useful for company management in improving company performance in managing and holding cash, and also contributing to companies, especially the food and beverages sub-sector in the welfare of the Indonesian economy. As for the writer, this research is useful to deepen the researcher's insight into the factors of financial ratios that influence cash holdings.
The Impact of Tech Winter Era on PT. Goto Gojek Tokopedia Tbk. And Predictive Analysis of Financial Distress Using the Ohlson and Zavgren Models Yusnaini
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15595

Abstract

This research was conducted to analyze how the impact of the tech winter era was a condition that resulted in a decrease in investor interest in investing in technology carried out at PT. GoTo Gojek Tokopedia Tbk. which is a start-up technology company that has entered the unicorn category and has taken the floor on the Indonesia Stock Exchange since 2022. Furthermore, an analysis of the company's financial statements for the 2021-2022 period is also carried out to see the company's financial condition through the financial performance of PT. GoTo using the financial distress prediction method with the Ohlson and Zavgren models. The results of the analysis found that PT. GoTo Gojek Tokopedia Tbk. financially distressed is still in the "healthy" category, as evidenced by the increase in EBITDA (earnings before interest, taxes, depreciation and amortization) from GoTo by 67% compared to the same period the previous year, and 49% compared to the previous quarter so that the company was able cover the company's net loss in the previous period. In addition, the tech winter era itself had an impact on GoTo which can be marked by the layoffs of 1,900 employees during the 2022 and 2023 periods and the company continues to experience losses. But on the other hand, GoTo was able to improve its performance by making various efforts, such as innovating and developing their products in order to meet customer satisfaction.
Dapatkah R&D Memperkuat Pengaruh Human Capital dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Eugenius Besli
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15659

Abstract

The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Several studies related to human capital and environmental performance on firm market values ​​show different results. The difference in results make it possible to moderate research and development costs. The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable.
Pengaruh literasi keuangan dan perilaku menabung terhadap kesiapan pensiun pada pekerja di Kota Timika Adhi Pratama; Ceacili Srimindarti; Hendrian
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15778

Abstract

Workers need to prepare provisions in order to have readiness to undergo retirement. The retirement provisions in question include financial literacy and saving behavior, both of which can be a solution to dealing with financial needs in retirement. This study aims to determine the effect of financial literacy and saving behavior on retirement readiness. The object of this research is active workers who work and are in the Timika City area. The approach used is quantitative, the type of data used in this study is primary data which is the respondent's answer through a questionnaire distributed using google form. The number of samples in this study were 100 respondents with an age range between 20-40 years. The scale used in measuring variables is a Likert scale. Data analysis using the PLS (Partial Least Square) method processed with Smart PLS 3.0 software. The results obtained in this study indicate that financial literacy and saving behavior have a significant positive effect on retirement readiness. In this study, the proposed model can explain retirement readiness with a percentage of 54.7%, while the rest is explained by other variables outside this study

Page 13 of 14 | Total Record : 131

 10   11   12   13   14 

Filter by Year

2017 2023


Reset
Filter By Issues
All Issue Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023 Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023 Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022 Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022 Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022 Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021 Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021 Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020 Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020 Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019 Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019 Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018 Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018 Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017 Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017 More Issue