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Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 227 Documents
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Penilaian Tingkat Kesehatan Keuangan Industri Rokok Sebagai Alat Pendeteksi Resiko Kebangkrutan pada Perusahaan Rokok Yang Terdaftar di Bursa Efek Indonesia Dewi Kirowati; Shinta Anggraeny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Abstract

Penelitian ini dilakukan dalam bentuk analisis laporan keuangan yang bertujuan untuk mengetahui kinerja perusahaan dalam suatu periode tertentu.Analisis dilakukan selain untuk evaluasi kinerja perusahaan diperlukan untuk mengetahui tingkat kesehatan perusahaan serta resiko kebangkrutan yang dihadapi perusahaan.Hasil analisis dapat digunakan untuk mengambil keputusan atau kebijakan dimasa datang yang tepat untuk mengurangi resiko-resiko yang dihadapi.Bursa Efek Indonesia Kantor Perwakilan Surabaya Jl. Basuki Rahmat No. 46 Surabaya60261 Jawa Timur Indonesia sebagai sumber data penelitian.Empat perusahaaan besar pada industri rokok yang terdaftar di BEI (Bursa Efek Indonesia) yang menjadi objek penelitian adalah PT Bentoel Internasional Investama Tbk, PT Hanjaya Mandala Sampoerna Tbk terdaftar, PT Gudang Garam Tbk, dan PT Wismilak Inti Makmur Tbk. Data sekunder yang akan dianalisis adalah laporan keuangan periode 2009 s.d. 2013. Analisis yang digunakan untuk mengetahui kinerja dan tingkat kesehatan perusahaan menggunakan rasio keuangan, sedangkan untuk prediksi resiko kebangkrutan menggunakan Almant Z-Score. PT Bentoel Internasional Investama Tbk tahun 2009, 2012, dan 2013 dalam kondisi kurang sehat.Tahun 2010 dan 2011 PT Bentoel Internasional Investama Tbk dalam kondisi sehat. PT Bentoel Internasional Investama Tbk dalam tahu 2009 s.d. 2012 kondisi perusahaan dalam grey areadan tahun 2013 kondisi bangkrut. PT Hanjaya Mandala Sampoerna Tbk digolongkan perusahaan yang dapat berdaya saing, tahun 2009 s.d. 2013 dalam kondisi sehat dan tidak bangkrut. PT Gudang Garam Tbk dalam tahun 2009 s.d. 2013 dalam kondisi kurang sehat dan grey area. PT Wismilak Inti Makmur Tbk terlihat sangat mengesankan yaitu kondisi sehat dalam tahun 2011 s.d. 2013 terhitung sejak terdaftar di BEI dan dapat diketahui nilai Z mengalami kenaikan walaupun masih dalam kondisi grey area.
Perspektif Interpretif-Hermeneutik Qimayussa'adah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Abstract

Riset-riset akuntansi kini berkembang dengan menggunakan multiparadigma. Selain positivistik, saat ini paradigma interpretif, kritis dan posmodernisme juga diterapkan dalam riset-riset akuntansi. Paper ini bertujuan untuk medeskripsikan paradigma interpretif, khususnya pendekatan hermeneutik, untuk mendapatkan pemahaman yang lebih baik tentang penggunaan hermeneutik dalam riset akuntansi sebagai bagian dari riset akuntansi multiparadigma. Teologi dan linguistik adalah dua cabang ilmu yang telah lebih dulu menerapkan hermeneutik sebagai metode penafsiran. Pendekatan hermeneutik menekankan pada proses menerjemahkan, menginterpretasikan dan menafsirkan teks. Dalam proses tersebut, hermeneutik menganggap bahwa realitas adalah subjektif.Dalam riset akuntansi, hermeneutik dapat digunakan sebagai metode analisis data, terutama dalam bentuk teks. Hermeneutik dapat digunakan dengan berbagai kombinasi dan berbagai perspektif.
Analisis Kinerja Keuangan dan Alokasi Belanja Modal Pemerintah Daerah (Studi Kasus di Pemerintah Kota Madiun Tahun 2011-2015) Shinta Anggraeny; Ahmad Kudhori; Tri Lestariningsih
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Abstract

Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan rasio kemandirian keuangan, efisiensi PAD dan derajat desentralisasi serta alokasi belanja modal selalu mengalami kenaikan dari tahun 2011-2015. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang terdiri dari derajat desentralisasi, efektivitas PAD dan kemandirian keuangan secara simultan maupun parsial berpengaruh signifikan terhadap alokasi belanja modal. Nilai adjusted R2 sebesar 0,658 hal ini menunjukkan bahwa sebesar 65,80% variasi dari alokasi belanja modal dapat diterangkan oleh variabel desentralisasi fiskal, efektivitas PAD dan kemandirian keuangan, sedangkan 34,20% diterangkan oleh variabel lain yang tidak masuk dalam penelitian ini.
Sistem Monitoring Perkuliahan Menggunakan Pola Desain MVC di Politeknik Negeri Madiun Ardian Atmaja; Fredy Susanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Abstract

Dengan berubahnya status menjadi Politeknik Negeri Madiun (PNM), maka PNM menjadi tambahan referensi bagi para lulusan SMA/SMK sederajad untuk melanjutkan pendidikan tingginya. PNM sebagai satu-satunya perguruan tinggi negeri yang ada di karasidenan Madiun pada Tahun Akademik 2014/2015 telah memiliki 1.031 mahasiswa dan 120 dosen yang akan terus meningkat seiring meningkatnya sarana dan prasarana perkuliahan. Selain sarana dan prasarana yang terus meningkat, kebijakan-kebijakan baru telah lahir dan memerlukan sebuah instrumen yang dapat mendukung jalannya kebijakan tersebut guna menciptakan kegiatan belajar mengajar yang kondusif di PNM. Salah satu intrumen yang dibutuhkan adalah sebuah sistem yang dapat memonitor jadwal perkuliahan di PNM secara real time yang terintegrasi dengan aplikasi-aplikasi lainnya yang sudah ada. Dengan kondisi seperti itu maka pada penelitian terapan ini akan dikembangkan sebuah sistem informasi monitoring perkuliahan di PNM yang mengadopsi pola desain MVC (Model-View-Controller). Pola desain MVC menerapkan prinsip pembagian fokus (Separation of Concern) yang membagi-bagikan kode ke dalam beberapa bagian. Masing-masing bagian kode ini memiliki tanggung jawab masing-masing, dimana akan mudah untuk dikembangkan dan diintegrasikan dengan aplikasi lainnya yang berbeda platform. Sistem yang dibangun disimpan di server PNM sehingga dapat dipantau oleh civitas akademika PNM secara real time dan online serta divisualisasikan pada televisi layar lebar yang dipasang di area gedung perkuliahan. Para dosen dapat berinteraksi dengan sistem ini terkait agenda matakuliah yang diampunya menggunakan gadget yang dimilikinya. Sistem tersebut juga berhasil diintegrasikan dengan aplikasi Single Sign On (SSO) PNM yang berbeda platform sehingga pengelolaannya menjadi terintegrasi oleh satu akun otentifikasi.
Institutional Ownership, Audit Quality, Gender Diversity and Political Connection to Tax Aggressiveness in Indonesia Fachrul Ananto Firdaus; Siti Nurlaela; Endang Masitoh
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.91

Abstract

This study aims to empirically prove the influence of Institutional Ownership, Audit Quality, Gender Diversity, and Political Connection to Tax Aggressiveness. This study used a sample of companies listed on the LQ 45 Indonesia Stock Exchange during the period 2013 – 2019. The sample usage in this study was 13 LQ 45 companies with purposive sampling og 91 sampels during 2-13 – 2019 listed on the Indonesia Stock Exchange. The research method used in this study was the panel data regression model. The results showed that the quality of audits had a positive effect and political connections negatively influenced tax aggressiveness while institutional ownership an gender diversity had no effect on tax aggressiveness.
The Tendency of Student Motives in Committing Academic Fraud Melia Bakti Milenia Mintara; Aprina Nugrahesthy Sulistya Hapsari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.92

Abstract

This study aims to examine the effect of fraud diamond’s elements that against the intention of committing academic fraud by comparing two universities in Salatiga. This study used undergraduate accounting students of UKSW and STIE AMA as the object. This study is a quantitative research and data were obtained through distributing questionnaires to respondents via google form. This study used sampling techniques of probability sampling, and total sample of 266 undergraduate accounting students was obtained. The results shows that the variables of pressure, opportunity, rationalization, and capability have a positive effect on the intention of committing academic fraud among UKSW undergraduate accounting students. However, for STIE AMA undergraduate accounting students only pressure and opportunity variables that have a positive effect, while rationalization and capability variables have a negative effect on the intention of committing academic fraud.
The Influence of Political Connected Councils on Banking Performance Omega Saputra; Supatmi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.93

Abstract

This study aims to determine the effect of politically connected boards on banking performance as measured in accounting performance and the banking market. This study is using quantitative method with the sample of 41 banking companies listed on the IDX during 2017-2019. The dependent variable in this study is banking performance which is reflected by banking accounting performance (ROA) and banking market performance (Tobin's Q). Meanwhile, the independent variables in this study are the number of politically connected boards, both boards of directors and commissioners. The control variables are company size, leverage, and managerial ownership. The hypothesis was tested by panel data regression. The test results found that politically connected boards have no influence on banking accounting performance, while politically connected boards have a negative effect on banking market performance
The Implementation Of The Village Government's Internal Control System Through Independent Learning Programs: Integrated Independent Campuses Meliana Puspitasari; Ihsan Nasihin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.94

Abstract

This study aims to propose a scheme for implementing an internal control system in the Village Government with the concept of an independent campus. The research method used is qualitative research with a literature review approach. The data used in this study are primary data and secondary data, with data collection techniques using literature and documentation. The data analysis technique used is qualitative data analysis by carrying out three stages of data analysis, namely data reduction, data display and conclusion and verifying. The results of the study illustrate that the implementation of the Village Government Internal Control System through the policy of independent learning: an Integrated independent campus and encourages the Contribution of the Role of Higher Education through a continuous Research Scheme. The integration model that uses several steps, namely literary research, campus collaboration with stakeholders, pilot projects to achieve the objectives of effective village government operations, produce reliable reporting (reliable bias), safeguard village assets, comply with statutory regulations and become input for drafting regulations. area of ​​the Village Government's internal control system
BRI Syariah Stock Price Assessment Analysis Before and After the Merger Shinta Anggraeny; Iwan Suhasto; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.171

Abstract

This study aims to determine the valuation of BRI Syariah stock prices before the merger and after the merger. The assessment of stock prices in this study uses fundamental analysis, which is an analysis used to determine the condition of the company by studying matters relating to the basic conditions or fundamentals of a company both quantitatively and qualitatively. Stock price assessments can use five ratios, namely the determination of stock prices in this study using five ratios, namely Earning Per Share (EPS), Price Earning Ratio (PER), Price to BooK Value (PBV), Debt To Equity Ratio (DER), Return On Equity (ROE). The object used in this research is Bank Rakyat Indonesia Syariah (BRIS), which is one of the state-owned Islamic banks which has been merged by the Ministry of SOEs. The results showed that the EPS value at the end of 2020 was 25.05, while in the first quarter of 2021 it fell to 18.08 and in the second quarter of 2021 it rose significantly to 36.00. The PER value at the end of 2020 was 89.80, while in the first quarter of 2021 it was 126.66 and in the second quarter of 2021 it fell significantly to 63.89. The PBV value tends to have a fairly stable change. At the end of 2020 it had a value of 4.09, while in the first quarter of 2021 it was 4.18 and in the second quarter of 2021 it was 4.05. The DER value also has a stable change and is still in a fairly high range of DER values. At the end of 2020 it has a value of 9.60, in the first quarter of 2021 it is worth 9.42 and in the second quarter it is 9.59. The ROE value at the end of 2020 had a value of 5.03, then in the first quarter of 2021 it rose to 14.42 and in the second quarter of 2021 it fell back to a value of 9.59.
Analysis of Earnings Management in Cosmetics and Household Sub-Sector Companies Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.189

Abstract

Every company was founded with the aim of making a profit and maximizing the company's wealth. This study aims to determine the company's earnings management. Earnings management is an option used by company managers in meeting the company's needs in terms of improving performance by regulating company profits for a certain period. Profit is an important component in performance appraisal. The financial report contains a description of management's performance which then becomes the basis for determining investment. The object of research is the cosmetics and household needs sub-sector companies listed on the IDX. The method used as the basis for calculating earnings management is using the Healy model in the 2015-2019 financial statements. The Healy model is a fairly simple earnings management calculation model performed by comparing the average total accruals divided by the total accruals of the previous period. The data used is secondary data obtained from the IDX official website. Data collection techniques in this study using literature study. The data analysis technique used begins with collecting data in the form of financial statements and calculating descriptive accruals. The calculation results are used as the basis for earnings management analysis.

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