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INDONESIA
JURNAL AKUNIDA
Published by Universitas Djuanda Bogor
ISSN : 24423033     EISSN : 25500708     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara lingkungan akademisi, kalangan industri atau bisnis praktis, dan institusi pemerintah dalam bidang akuntansi.
Arjuna Subject : -
Articles 137 Documents
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ANALISIS PEMILIHAN MODEL PREDIKTOR FINANCIAL DISTRESSTERBAIK (PERBANDINGAN ANTARA THE ZMIJEWSKI MODEL, THE OHLSON MODEL, THE ALTMAN MODEL, DAN THE SPRINGATE MODEL) Susandra, Farizka
JURNAL AKUNIDA Vol 1, No 2 (2015): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.103 KB) | DOI: 10.30997/jakd.v1i2.118

Abstract

This study aims to choose the best financial distress models between The Zmijewski Model, The Ohlson Model, The Altman Model and The Springate Model in manufacturing industries listed in the Indonesia Stock Exchange. Samples from this study are industries that satisfied the criteria of purposive sampling. This study took the 2006 - 2007 period is estimated as the sample, and 2008 - 2009 as the year of the validation samples. SPSS 16.0 is applied to process the data of this study. The model used to test the hypothesis logistic regression (logit) analyzes were applied SPSS 16.0.Logistic regression (logit) analysis shows that the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress. Meanwhile, both the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress, financial difficulties of prediction accuracy rate of the companies listed in the Indonesia Stock Exchange using the Springate model is 25.2% higher than the 1.3% Zmijewski Model, The Ohlson Model of 22.7% and 15% of The Altman model.Keywords: Financial Distress, logit, Zmijewski, Ohlson, Altman, Springate.
PERSEPSI MAHASISWA MENGENAI PENGARUH IPK (INDEKS PRESTASI KUMULATIF), PENGHARGAAN FINANSIAL DAN LINGKUNGAN KERJA TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK Lasmana, Andy; ., Rafidah
JURNAL AKUNIDA Vol 4, No 1 (2018): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.726 KB) | DOI: 10.30997/jakd.v4i1.1390

Abstract

Pemilihan profesi akuntan publik menjadi hal penting bagi mahasiswa jurusan akuntansi sebagai calontenaga kerja setelah menyelesaikan studinya. Akuntan publik dibutuhkan perusahaan untuk memberikanpelayanan jasa tentang pemeriksaan pelaporan informasi keuangan mengenai kewjaran laporan keuangan.Populasi dalam penelitian ini adalah mahasiswa Program Studi S1 Akuntansi Perguruan Tinggi yangberstatus aktif di Kota Bogor yaitu 857 mahasiswa. Pengambilan sampel dilakukan dengan menggnakanmetode proportionate stratified random sampling, dari metode tersebut dapat ditentukan jumlah sampelsebanyak 273 dengan menggunakan data primer dan instrumen kuesioner. Teknik analisis data yangdigunakan adalah teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa mahasiswa ProgramStudi Akuntansi di Kota Bogor mayoritas perempuan yang berusia antara 21-25 tahun dengn latar belakangpendidikan sebelumnya dari jurusan IPS. Adapun hasil tanggapan mahasiswa atas Persepsi Mahasiswamengenai IPK (indeks prestasi kumulatif), Penghargaan Finansial dan Lingkungan Kerja berpengaruh baiksecara simultan maupun parsial terhadap pemilihan Profesi Akuntan Publik dengan kontribusi sebesar 40,2persen dan IPK menjadi variabel yang dominan.
ANALISIS RASIO KEUANGAN ROA, ROE, PRICE EARNING RATIO TERHADAP UNDERPRICING SAHAM PERDANA. STUDI KASUS: PERUSAHAAN YANG MELAKUKAN IPO DI BEI PERIODE 2008 – 2011 Alviani, Deska; Lasmana, Andy
JURNAL AKUNIDA Vol 1, No 1 (2015): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.48 KB) | DOI: 10.30997/jakd.v1i1.192

Abstract

This research is aims to analyze the effect of financial ratios ROA, ROE, and the price earnings ratio (PER) of the IPO underpricing with the case study companies on the Stock Exchange IPO period from 2008 to 2011. This research used purposive sampling method and obtain research samples as many as 61 companies doing an IPO on the Stock Exchange. Methods of analysis of research data using descriptive statistics for the description of the object of research, test methods to assess the assumptions of classical regression equations, and to test hypotheses using ANOVA test for the F test and t-tesT. The test results showed simultaneous ROA, ROE, and PER has a significant effect on underpricing. In Partial ROA significant positive effect on underpricing, ROE significant negative effect on underpricing, and PER significant positive effect on underpricing.Keywords : Undepricing, Return On Asset, Return On Equity, dan Price Earning Ratio.
ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR Setiawan, Ade Budi; Meliana, Siti
JURNAL AKUNIDA Vol 3, No 2 (2017): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.322 KB) | DOI: 10.30997/jakd.v3i2.985

Abstract

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer
ANALISIS PEMBENTUKAN CADANGAN SEBELUM DAN SESUDAH PENERAPAN METODE IMPAIRMENT TERHADAP KINERJA KEUANGAN PT. BANK NEGARA INDONESIA (PERSERO) Imelda, Tjut Meutia
JURNAL AKUNIDA Vol 2, No 1 (2016): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.385 KB) | DOI: 10.30997/jakd.v2i1.609

Abstract

Changes in Accounting Guidelines for Indonesian Banking (Pedoman Akuntansi Perbankan Indonesia / PAPI) after a revision of PSAK No. 55 of 2008 on the establishment of allowance for losses using impairment methods, give the phenomenon that the backup can be processed to enhance and improve financial performance. Based on the research results, revealed that in 2007, prior to the declaration of regulatory changes regarding loss reserves, BNI financial performance conditions seem low, the low Return on Assets, Return on Equity and the Minimum Capital Requirement and the high of the ratio of Operating Expenses to Operating Income and Non Performing Loan.Growth of allowance forlosses established by BNI seen to decline during the transition period ofimpairment method application. During the transitional period of implementation (2009-2011) shows that the method of impairment impact on the financial performance of growth is so high and good, especially the customer deposits, income for the year, earnings per share, Return on Asstes, Return on Equity, and the Minimum Capital Requirement and low of Operating Exepenses compared to Operating Income and Non Performing Loans. After the transitional period of impairment method aplication (2011), the ratio of loan loss reserves established against the loan is below average. With the implementation of the policy by using impairment methods of allowance for losses can help BNI to fix and improve their financial performance.Keywords: PPAP, CKPN, Allowance for Losses, Impairment Method, Bank Financial Performance.
ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) : PERSEPSI PEGAWAI PEMERINTAHAN DAERAH KOTA BOGOR Fe, Didi
JURNAL AKUNIDA Vol 2, No 2 (2016): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.271 KB) | DOI: 10.30997/jakd.v2i2.1400

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh keadilan distributif, keadilan prosedural, pengendalian internal, penegakan peraturan, komitmen organisasi dan budaya organisasi terhadap kecenderungan kecurangan. Variabel-variabel dikembangkan berdasarkan teori fraud triangle Donald Cressey (1953). Populasi dalam penelitian ini adalah OPD di Kota Bogor. Penentuan sampel penelitian ini menggunakan metode quota sampling dengan kreteria pegawai yang bertanggung jawab terhadap pengelolaan keuangan instansi masing-masing. Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner kepada 143 responden di 34 OPD di Kota Bogor. Sedangkan untuk pengujian hipotesis dan instrumen penelitian menggunakan alat analisis regresi berganda SPSS 21.0. Hasil penelitian ini membuktikan bahwa: pengendalian internal dan penegakan peraturan berpengaruh terhadap kecenderungkan kecurangan. Sedangkan keadilan distributif, keadilan prosedural, komitmen organisasi dan budaya organisasi tidak berpengaruh terhadap kecenderungan kecurangan. Kata Kunci: Teori Segitiga Kecurangan dan Organisasi Pemerintahan Daerah
PENGARUH HARGA SAHAM DAN FREKUENSI PERDAGANGAN SAHAM TERHADAP BID-ASK SPREAD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG MELAKUKAN STOCK SPLIT DI BURSA EFEK INDONESIA SELAMA PERIODE 2009-2014 Patoni, Ahmad; Lasmana, Andy
JURNAL AKUNIDA Vol 1, No 2 (2015): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (809.122 KB) | DOI: 10.30997/jakd.v1i2.84

Abstract

The purpose of this study was to examine the effect of stock prices and trading frequency of the bid-ask spread on a manufacturing company doing stock split. The population in this study is a manufacturing company doing stock split which consists of 28 companies. Determination of the study sample consists of 24 companies conducted using purposive sampling method.As for hypothesis testing and research instruments using multiple regression analysis SPSS 20.0. Results of this study prove that the stock price does not affect the bid-ask spread. While the frequency stock trading affect the bid-ask spread.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SLACK ANGGARAN DENGAN PENEKANAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING (SURVEI PADA HOTEL BERBINTANG DI KOTA BOGOR) Kusuma, Indra Cahya; Hidayat, Hendri
JURNAL AKUNIDA Vol 4, No 1 (2018): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.388 KB) | DOI: 10.30997/jakd.v4i1.1385

Abstract

This study aimed to examine the effect of budget participation on slack budgetary with budget emphasisand the uncertainty of the environment as moderating variable on the luxury hotels in the city of Bogor.Designs in this research is quantitative method with the approach of causality or causal. This research isusing purposive sampling method, the number of samples in this study were 48 respondents. Methods ofdata analysis using multiple regression analysis by SPSS 20.0 software program.The results shows thatbudget participation give negative effect and significant on the budget slack and environmental uncertaintymoderating (strengthening) the relationship of participation to the slack budget. while budget emphasis onthe research is not a moderating variable. Simultaneously budget participation, budget emphasis andenvironmental uncertainty had a significant effects on the slack budget.
ANALISIS KINERJA MANAJERIAL BERDASARKAN PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN, PARTISIPASI ANGGARAN DAN IMPLEMENTASI STRATEGI PADA PDAM TIRTA PAKUAN KOTA BOGOR Lasmana, Andy; Nofiyati, Nofiyati
JURNAL AKUNIDA Vol 3, No 1 (2017): JUNE
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.328 KB) | DOI: 10.30997/jakd.v3i1.982

Abstract

This study aim is analyze influence of responsibility accounting, budgetary participation, and strategic implementation to manajerial performance at PDAM Tirta Pakuan Town of  Bogor.  Data in this study is a primer data that is questionair and interview with relevan parties. Sample in this study is 42 respondents are the lower managers until the middle managers. Instrument in this syudy are analized by validities, reliabilities,and classical assumption. The analyze techniquesed is multiple regression analyzed and hypothesis testing with t test. The result is indicated that responsibility accounting, budgetary participation, strategic implementation have a positif significant impact to manajerial performance particially and simultan.Key words:  Responsibility accounting, budgetary participation, strategic implementation, manajerial performance.
ANALISIS PREDIKSI KEBANGKRUTAN MODEL ALTMAN Z-SCORE DALAM UPAYA PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2010 – 2014 Hermawan, Riana Agustiana; Kusuma, Indra Cahya
JURNAL AKUNIDA Vol 2, No 1 (2016): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.522 KB) | DOI: 10.30997/jakd.v2i1.610

Abstract

Jakarta Islamic Index the period of 2010-2014. By using Altman Z-Score model, counting each of distress prediction at every mining company that number 7. Analysis of tecnique in use is Altman Z-Score Model by formula Z = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5. Assessment criteria of Z > 2,99 categorized as health company, 1,81 < Z < 2,99 categorized as company in grey area or prone bangkrupt, and Z < 1,81 categorized as bangkrupt company. During research period showed that research in years 2010 has 100% or all of company sample in health condition, in years 2011 has 6 companies on health condition dan has 1 company on grey area condition. Meanwhile in 2012 years, has 5 companies on health condition dan 2 companies on grey area condition. In years 2013 has 5 companies on health condition, 1 company on grey area condition and 1 company on bangkrupt condition. In years 2014 has 5 companies on health condition, 1 company on grey area condition and 1 company on bangkrupt condition.Keywords : Altman Z-Score, Distress Prediction

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