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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 92 Documents
Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Talitha Valmai Yossanda; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.277

Abstract

This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with the independent commissioner as moderation. This research examines in 2015-2019. The sampling technique used is the purposive sampling method and the number of samples is 34 companies. The research analysis used is multiple linear regression analysis and moderated regression analysis (MRA). The results showed that Earnings Management has a significant positive, capital intensity has a significant negative while liquidity has no significant effect. The moderate independent commissioner is not able to moderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while the independent commissioner can moderate the influence of earnings management on tax aggressiveness. AbstrakPenelitian ini membahas tentang pengaruh manajemen laba, intensitas modal dan likuiditas terhadap agresivitas pajak pada saham-saham yang diterbitkan secara publik oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan komisaris independen sebagai moderasi. Penelitian ini diteliti pada periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan jumlah sampel sebesar 34 perusahaan. Analisis penelitian yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba memiliki pengaruh positif terhadap agresivitas pajak, intensitas modal berpengaruh negatif terhadap agresivitas pajak sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak. Komisaris independen tidak dapat memoderasi pengaruh intensitas modal dan likuiditas terhadap agresivitas pajak sedangkan komisaris independen dapat memoderasi pengaruh manajemen laba terhadap agresivitas pajak. Kata Kunci: agresivitas pajak, intensitas modal, komisaris independen, likuiditas, manajemen laba.
Pengaruh Pembiayaan Syariah Terhadap Kinerja Keuangan Perbankan Syariah Siti Masitoh; Rachma Zannati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.324

Abstract

This study aims to analyze Islamic financing; Mudharabah, Murabahah, Financing To Deposit Ratio, Non Performing Financing on the financial performance of Islamic Banking in Indonesia. Based on the sampling criteria, there are 15 Islamic Banks, namely a combination of Islamic Commercial Banks and Sharia Business Units with a research period of 5 years (2014-2018). The research analysis used is panel data regression analysis using E-Views 10. Based on the results of data analysis, only Non-Performing Financing has a significant effect on Return on Assets. Meanwhile, Mudharabah, Murabahah, and Financing to Deposit Ratio have no significant effect on Return On Assets. The research implication is that not all Islamic financing can contribute to the financial performance of Islamic banking. Keywords: Mudharabah, Murabahah, Financing to Deposit Ratio, Non Performing Financing and Profitability.
Pengaruh Return on Asset, Earning Per Share, Price Earning Ratio Terhadap Return Saham Laras Safira; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.325

Abstract

This research aims to know the influence of Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) on Stock Return of Insurance company listed on the Indonesia Stock Exchange in 2013 - 2017. Data used is secondary data based on the annual report taken from the Indonesia Stock Exchange website, company website, and support sources. The technique of data analysis is multiple linear regression, which is proceeded with SPSS 21. This study uses purposive sampling and 11 of 14insurance sector companies listed in IDX used as a sample. The research result shows that Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) in 2013 – 2017 simultaneous and partially positive significantly affected by the stock return
Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements Agus Prasetyo; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.104

Abstract

This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements.This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry..The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met.
Analisa Rasio Kemandirian Daerah dan Rasio Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah Melina Febi Awani; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.158

Abstract

This study aims to analyze the performance of local governments in all districts on the island of Sumatra for the 2015-2018 budget year. The data used is secondary data obtained from the Audit Board of the Republic of Indonesia in the form of a Budget Realization Report for the 2015-2018 fiscal year. This study is a descriptive study using an analysis of regional independence ratios and financial ratios to assess the performance of local governments in all districts on the island of Sumatra. The results showed that, the development of the level of regional independence of all districts on the island of Sumatra during 2015-2018 was at a low point, namely with an average yield of only 25%, so for the development of the level of efficiency in the management of regional expenditures of all districts on the island of Sumatra, it can be said less efficient. And then for the development of the level of effectiveness of the management of Regional Original Income, it can be said to be effective, namely with an average yield of above 90%, while for the growth rate of Regional Original Income it is still in a fluctuating condition.
Pengaruh Struktur Aktiva Dan Profitabilitas Terhadap Harga Saham Muhammad Rivandi; Lasmidar Lasmidar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.355

Abstract

The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine and analyze the effect of asset structure and profitability on stock prices. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: asset structure and profitability have a positive effect on stock prices
Faktor-faktor Penentu Indeks Pembangunan Manusia di Provinsi Jawa Barat Tahun 2016-2020 Kumba Digdowiseiso; Novia Nur Damayanti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.428

Abstract

This research aims to determine the effect of the regional independence ratio, capital expenditure ratio, and poverty on the Human Development Index in the Regency and City of West Java Province for the 2016 – 2020. The method of analytic was used panel data regression with used a model or Fixed Effect Modal (FEM). The level of significance in this research is 5 or 0.05. The results of this research is indicate that the regional independence ratio variable has a positive and insignificant effect on the Human Development Index variable. The capital expenditure ratio variable has a negative and insignificant effect on the Human Development Index variable. Meanwhile, the poverty variable has a negative and significant effect on The Human Development Index variable.
Analisis Implementasi Perencanaan Ppn Dan Ppnbm Pada Pt Astragraphia Xprins Indonesia Sumarno Manrejo; Dicky Raidaldi Sebayang
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.430

Abstract

The purpose of this study was to determine whether the calculation, deposit and reporting of VAT at PT Astragraphia Xprins Indonesia was in accordance with Undang-Undang No. 42 tahun 2009 tentang PPN dan PPnBM, and to see the optimization of value added tax planning at PT Astragraphia Xprins Indonesia. The methodology used is descriptive quantitative and uses secondary data obtained from the company. The results obtained are that the calculation, deposit, and reporting of VAT at PT Astragraphia Xprins is in accordance with the VAT Law, the optimization of tax planning is optimal in terms of tax delays and less than optimal in maximizing the input tax. Suggestions in order to maximize Input Tax by making purchases from partners who have PKP.
Analisis Pengelolaan dan Pengendalian Piutang Pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar Berti Dila Septiana; Sura Klaudia; Kristya Damayanti; Tetty Widiyastuti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.469

Abstract

Poverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds provided without any collateral, so the risk that often occurs is bad credit arrears. This causes a decrease in assets or a deficit and an increasing number of bad debts, so good management and control are needed to reduce the number of complex or uncollectible receivables. The purpose of this paper is to identify and analyze the role of management and control applied by the UPK Ponggok District, Blitar Regency, in minimizing bad debts. This research is qualitative research with data collection methods with interviews and documentation. The results of this study indicate that (1) Receivable management applied by the UPK Ponggok Subdistrict, Blitar Regency is quite good, especially in credit standards, credit requirements, and applied receivable collection policies, but in the receivables management applied there is no receivables measurement ratio policy. (2) The control of receivables that was implemented did not go well because there were still various irregularities and discrepancies between the implementation and the applicable Standard Operating Procedure.
Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia Sura Klaudia; Kirei Hoshi Fatayo Widyawati; Ellyn Citra Putranti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.486

Abstract

No single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various ways, and one way that is currently immensely loved by business people is to advertise their products through television media. Cigarette advertising itself has been considered to have committed several business ethics violations. The purpose of this study was to determine whether there were violations of business ethics that occurred during the broadcast of cigarette advertisements on television. The type of research that will be applied in this research is qualitative research using descriptive qualitative methods. The results showed two kinds of business ethics violations that occurred during the broadcast of cigarette advertisements; the two types of violations were moral violations and empathy violations. Moral violations occur because of the ineffectiveness of limiting cigarette advertisements that the government has set. Meanwhile, the violation of empathy occurs because of a sense of indifference to the cigarette company about the harmful effects that can be caused by smoking behavior on consumer health.

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