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J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Published by Universitas Majalengka
ISSN : 2721060X     EISSN : 27455343     DOI : https://doi.org/10.31949/j-aksi.v3i1.2137
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dan Sistem Informasi (J-AKSI) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka secara berkala (setiap enam bulan) dengan edisi terbit bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Akuntansi dan Sistem Informasi di Indonesia. Topik Jurnal Akuntansi dan Sistem Informasi berkaitan dengan aspek apapun dari akuntansi meliputi topik-topik sebagai berikut : Akuntansi Keuangan dan Pasar Modal, Akuntansi Sektor Publik, Akuntansi Syariah, Akuntansi Pajak, Auditing, Sistem Informasi Akuntansi, Akuntansi Keprilakuan dan Akuntansi Manajemen. Penentuan artikel dimuat melalui proses blind review oleh Reviewers dengan mempertimbangkan relevansi artikel terhadap pengembangan ilmu profesi akuntansi. 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 4 No 1 (2023): EDISI FEBRUARI" : 10 Documents clear
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NO 07 TENTANG AKUNTANSI ASET TETAP Marwan; Abid Ramadhan; Rismawati
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3020

Abstract

Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebijakan, sistematika penilaian pengukuran, hingga pengakuan aset pemerntah daerah, metode yang digunakan pada penelitian ini adalah analisis deskriptif komperatif, yaitu peneliti mengumpulkan data yang ada berupa data dari objek penelitian maupun data yang di analisis serta hasil wawancara dengan narasumber, data tersebut dihimpun sehingga mendapatkan kesimpulan dalam menjawab rumusan masalah, dari hasil wawancara dan analisis data yang dilakukan peneliti, pemerintah kota palopo dalam hal ini kantor BPKAD telah menerapkan Standar Akuntansi Pemerintah dapat dilihat dari lampiran kebijakan yang dikeluarkan pemerintah kota palopo yang menjadi acuan BPKAD, peyusunan laporan keuangan telah sesuai dengan standar yang ada, adapun pemindahan aset yang terjadi tidak di revaluasi akan tetapi langsung menambah aset pemkot dan nilai dari aset tersebut sesuai dengan berita acara serah terima. Kata kunci: Penerapan PSAP, akuntansi aset tetap, BPKAD Kota Palopo Abstract This study aims to see the application of PSAP at the BPKAD office. starting from policy, measurement assessment systematics, to the recognition of regional government assets, the method used in this research is comparative descriptive analysis, in which the researcher collects existing data in the form of data from research objects and data analyzed and the results of interviews with resource persons. The data are collected so that we get conclusions in answering the formulation of the problem, from the results of interviews and data analysis conducted by researchers, the Palopo city government, in this case the BPKAD office has implemented Government Accounting Standards, can be seen from the policy attachment issued by the Palopo city government which is the reference for BPKAD, the preparation of financial statements is in accordance with existing standards, while the transfer of assets that occurs is not revalued but directly adds to the municipal government assets and the value of these assets is in accordance with the handover report. Keywords: PSAP implementation, fixed asset accounting, BPKAD Palopo City
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Kimia Farma Tbk dan PT Indofarma Tbk Periode waktu 1 Tahun rizky ismail
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3026

Abstract

Company performance is a picture of the achievements that the company achieved in a certain period. The company's financial performance can be seen from the financial statements of the current year or year. previously which is usually created as a guideline for the following year. In general, financial performance is an effort made by the company in measuring and assessing every success achieved in making a profit, so that the company can see the prospects, growth, and development potential that have been achieved in the company. This study aims to determine the comparison of the financial performance of PT. Kimia Farma Tbk, and PT. Indofarma Tbk. By comparing similar companies, it can be determined whether the good and bad financial performance is based on financial ratios, with a difference test, it can be seen whether there is a difference between pt. Indofrma and Kimia Farma. Then it's seen who's bigger on average. The ratios used include liquidity ratio, solvency ratio, profitability ratio, activity ratio. The research sample is 2 companies from the pharmaceutical sector that are considered the most stable in. profit gains. Data collection method is secondary data obtained from financial statements on the Indonesia Stock Exchange. The purpose of this study is to see the comparison of the company's performance of PT Indofarma and PT Kimia Farma in terms of the value of the financial ratio. The results of this study show that there are not significant differences between PT Indofarma and PT Kimia Farma
Pengaruh Kinerja Keuangan, Intellectual Capital, Financial Distress Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Latifa Harija
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3164

Abstract

The research aimed to analyze the effect of financial performance, intellectual capital, financial distress, sales growth, and firm size on the firm value of the manufacturing companies listed on the Indonesia stock exchange in 2017-2020. The sample used in this research was 76 companies which were determined using the purposive sampling method. The data analysis techniques used are descriptive statistical analysis, multiple regression analysis, and hypothesis testing. The results of the research concluded current ratio and sales growth had a negative effect on the firm value, return on asset, financial distress, and firm size had a positive effect on firm value, debt to equity ratio, total asset turnover, and intellectual capital has no effect on firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH MELAKUKAN DEPOSITO MUDHARABAH PADA BANK SYARIAH DI KOTA PALOPO Widya Utami; Abid Ramadhan; Harmita Sari
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3561

Abstract

This study aims to determine the analysis of the factors that influence customers to make mudharabah deposits at Islamic banks in the city of Palopo. The data collection method used is direct questionnaires which are distributed directly to customers at Bank Muamalat Palopo City. The population in this study were all customers of Bank Muamalat Palopo City and the determination of the sample using the slovin formula technique with a total sample of 98 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that the profit sharing ratio and promotion costs simultaneously have a significant effect on mudharabah deposits at Bank Muamalat Palopo City.
PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI : (Studi Pada Kantor Pelayanan Pajak Pratama Kuningan) robi maulana; Tito Dasuki
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3603

Abstract

The Majalengka Tax Service, Counseling and Consultation Office has changed its function to the Majalengka Micro Tax Service Office. This research is to find out how the Effect of Extensification and Intensification on Individual Income Tax Receipts at the Kuningan Pratama Tax Service Office.This research is a quantitative study using primary data with data collection techniques using questionnaires measured using a Likert scale. The population of this study were all employees of the Pratama Kuningan Tax Service Office. The sampling technique in this study used saturated sampling or census sampling with a total of 55 respondents who were studied. The data analysis technique used is multiple linear regression analysis techniques.The results of this study indicate that: Extensification has a significant effect on Individual Income Tax Receipts and Intensification has no significant effect on Individual Income Tax Receipts.
PENGARUH PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT BERINVESTASI PADA MAHASISWA UNIVERSITAS MAJALENGKA Wulan Riyadi; Engkun Kurnadi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3640

Abstract

The rapid development of technology and information has caused investment to experience changes to adapt to the conditions and circumstances that occur, the growing and advancing economy of a country is usually the investment alternatives offered are increasing and varied, which is one indicator in viewing and measuring the economy of a country in order to improve welfare people. This study aims to determine how the influence of investment and motivation on investment interest in Majalengka University students. This research is a type of quantitative research using a descriptive and verification approach. The population in this study were all students of Majalengka University with a total sample of 150 respondents. The sampling technique used was non-probability sampling with incidental sampling. The data collection technique in this study was a questionnaire using a Likert scale. Data analysis used multiple regression analysis, starting with the classical assumption test and the coefficient of determination and then testing the hypothesis. The results showed that investment knowledge, investment motivation and interest in investing were in the high category. The results of hypothesis testing indicate that investment knowledge and investment motivation have a positive and significant effect on investment interest, either partially or simultaneously.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: (Studi Pada KPP Mikro Piloting Majalengka) Mochamad Febri Sayidil Umam; Irfan Arifianto
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3718

Abstract

Abstract: This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, and the Implementation of the E-filing System on the Compliance of Individual Taxpayers registered at the KPP Mikro Piloting Majalengka. This study is a quantitative study using primary data with data collection techniques using a questionnaire measured using a Likert scale. The analytical method used is descriptive and verification analysis methods. The population of this study is an individual taxpayer registered at the KPP Mikro Piloting Majalengka as many as 264,884. The sampling technique in this study used a purposive sampling technique and the number of respondents determined using the Slovin formula was obtained as many as 100 respondents. The data analysis tool used is multiple linear regression data analysis technique with the SPPS version 25 program. The test results obtained in this study indicate that taxpayer awareness, tax sanctions, and partial application of the E-filing system all have a significant effect on individual taxpayer compliance.
Pengaruh Pertumbuhan Penjualan, Leverage Dan Ukuran Perusahaan Terhadap Profitabilitas: Studi Pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar pada BEI Periode 2016 - 2020 Eva Ahmad; Rega Verdika
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3734

Abstract

Profitability is one of the most important ratios for the company because profitability is a measure of the success of the company’s performance, which in achieving profitability bis closely related to sales, assets and capital. This research aims to determine the effect of sales growth, leverage and firm size on profitability in companies sub-sector of telecommunication listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is purposive sampling. Populations of 20 and the samples was 9 companies for 5 years, then the observation data of this research is 45. The data used in this research are secondary data obtained through the Stock Exchange Gallery. Data analysis in this reseach used multiple linear regression analysis whit SPSS 25. Based on the result of sales partial growth and leverage have a significant effect on profitability, and firm size not has a effect on profitability
KINERJA UNIT USAHA KEDELAI DENGAN MENGGUNAKAN METODE BALANCED SCORECARD: (Studi Kasus Pada Koperasi Produsen Tempe Tahu Indonesia Kabupaten Kuningan) abdul hakim; Agustine Sulviani; Regina Winny Nur Hamidah; Ery Supriyadi R
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3807

Abstract

This study aims to determine the performance of the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency using the balanced scorecard method. This research is a case study. The research informants were 3 administrators, 3 supervisors and managers, 8 employees, and 62 members of the Indonesian Tempe and Tofu Producers Cooperative, Kuningan Regency. The object of this research is the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency which is analyzed using the Balanced Scorecard from a financial perspective, a customer or member perspective, an internal business perspective, and a learning and growth perspective. The results of the research on performance achievement in the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency show that the financial perspective is in the negative criteria, the customer perspective has good criteria, the internal business perspective is in very good criteria, the learning and growth perspective is quite good.
The Effect of Tunneling Incentives, Bonus Mechanisms and Debt Covenants on Transfer Pricing Decisions Devi Ayu Putri
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3841

Abstract

This study aims to determine the effect of Tunneling Incentive, Bonus Mechanism and Debt Convenant on Transfer Pricing Decisions. This type of research is causal associative with quantitative data types. The population in this study was 26 using purposive sampling method. Based on these criteria, there are 16 companies with a total data of 48 companies. The results show that Tunneling Incentive, Bonus Mechanism and Debt Convenant have a positive and significant effect on transfer pricing decisions, either partially or simultaneously. These results are with the predetermined hypothesis, so that all hypotheses are accepted.

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