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INDONESIA
AKURASI: Jurnal Riset Akuntansi dan Keuangan
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Arjuna Subject : -
Articles 76 Documents
PERAN PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Nurul Qhasanah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

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Abstract

This study aims to analyze the relationship between inventory turnover and sales growth on profitability. The research data is the financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2018, using a purposive sampling method obtained by 23 companies. Data analysis using panel data regression with the help of the EVIEWS program. The results show that inventory turnover and sales growth are two important components that can affect company profitability. The implications and limitations are explained in this article.
Dampak Modal Intelektual Terhadap Kinerja Keuangan Sektor Perbankan Dan Pertumbuhan Dana Pihak Ketiga Sebagai Moderasi Ambo Sakka Hadmar; Andi Asnur Pranata M.H
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

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Abstract

The article explains about the effect of modal intelektual on financial performance and growth of third-party funds as a moderating variable. Modal intelektual is measured by the Value Added Modal intelektual (VAICTM) method, financial performance is measured by return on equity (ROE). The population of this research is banking companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 200 observations at banking companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) modal intelektual has no effect on financial performance, (2) growth of third-party funds strengthens the influence of modal intelektual on financial performance, (3) growth of third party funds does not moderate the effect on financial performance.
The Analysis of Service Performance of Indonesia Syariah Bank (BSI) Customer Service To Its Customer’s Satisfaction HM. Anwar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

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Abstract

Customer service is the face of a bank. So that the quality of service provided affects the perception of bank customers. Bank Syariah Indonesia (BSI) customer service is different from conventional bank customer service. Conventional bank customer service usually looks according to company rules, while customer service at Islamic banks must prioritize Islamic appearance rather than attractiveness. Based on the foregoing, the authors are interested in conducting research on the satisfaction of BSI customers who look Islamic but can provide optimal satisfaction to their customers. This study uses statistical tests such as classical assumptions, hypotheses, correlations and regression with a sample of 100 respondents. The result of this research is that the service performance of BSI's customer service in Ciputat branch has no significant effect on customer satisfaction.
ANALISIS PENGARUH PROFITABILTAS DAN UKURAN PERUSAHAAN TERHADAP STOCK RETURN DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MODERASI Bernadetta Dian Novita; Abriandi Abriandi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.58

Abstract

This research aimed to determine the effect of the profitability which is measured using Return On Assets (ROA) and Firm Size measured using total assets to stock return with income smoothing as moderating variable. The object in this research is manufacturing companies listed in Indonesian Stock Exchange period 2012-2016. The research using Indeks Eckel as income smoothing indicator. The technique of sampling using purposive sampling so 70 companies have been selected as sample. The multiple linear regression analysis and moderated regression analysis are used as the data analysis , also used t test (partial) and F test (simultaneously) to Goodness of fit test on SPSS 23. The result of this research shows that partially profitability has positive and significant effect to stock return, while firm size has negative and not significant effect to stock return. Simultaneously, profitability and firm size have significant effect to stock return. Income smoothing can not moderate the relationship of profitability and firm size to stock return.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE Siti Ruhana Dara; Mariah Mariah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.59

Abstract

Corrigendum / Erratum / Retraction Retraction to:Dara, S., & Mariah, M. (2019). FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 1(1), 13 - 20.
PENGARUH E-BANKING DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN DI INDONESIA Wisnu Handoyo Murti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.60

Abstract

This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.
PENGARUH GAYA HIDUP DAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN TENAGA KERJA MUDA DI JAKARTA Nurul Amalia Putri; Diyan Lestari
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.61

Abstract

The main purpose of this research is to analyze the impact of lifestyle and financial literacy on financial management. The method of this research is quantitative research. The population of this research are young workers in Jakarta with accidental sampling tehniques using 30 samples as a pre test and 135 samples as a main test. The analysis techniques use multiple regression, t test and F test. The result of t test showed that lifestyle and financial literacy partially affected on financial management. And the result of F test showed that lifestyle and financial literacy simultaneous affected on financial management.
WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING Dinik Fitri Rahajeng Pangestuti; Arum Puspita Wardhani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.64

Abstract

Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Welas Welas; Sudiyatno Yudi Nugroho
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.65

Abstract

The purpose of this research is to study the influence of cash position, Total Assets Turnover (TATO), Return On Assets (ROA) and Debt to Total Assets (DTA) on the Dividend Payout Ratio (DPR). The sample used in this study is the company incorporated in the Business Index 27 on the Indonesia Stock Exchange for the period 2013-2017. The technique used in sampling is purposive sampling with secondary data in the form of financial statements. The data analysis tool in this study uses multiple linear regression. Data testing consists of classic assumption and hypothesis testing. The results of this study indicate that the variables TATO and DTA affect the DPR while the variable cash position and ROA have no effect on the DPR. Discussion and implication were suggested in the paper.
MODEL ALTMAN Z-SCORE TERHADAP KINERJA KEUANGAN DI BURSA EFEK INDONESIA MELALUI PENDEKATAN REGRESI LOGISTIK Nurul Fitri; Rachma Zannati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.75

Abstract

The purpose of this study is to confirm the determinants of financial performance on the condition of financial distress companies through the Altman Model (Z-score) approach. The sample in this study is a manufacturing industry sub-sector company which is listed on the Indonesia Stock Exchange for the period 2013 to 2017. The analysis technique of this study uses logistic regression analysis, and the findings prove that the Current Ratio and Debt to Equity Ratio cannot predict the condition of Financial Distress. Whereas Return On Assets can predict Financial Distress in manufacturing companies. The implications of this finding can contribute to companies in maintaining financialperformance stability so as to avoid financial distress.