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Jurnal Akuntansi dan Keuangan

akua
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Published by Yayasan Pendidikan Penelitian Pengabdian Algero

ISSN : 28100735 EISSN : 2809851X DOI : https://doi.org/10.54259/akua

Core Subject : Economy,

Economics, Econometrics & Finance

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 90 Documents

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Pengaruh Konflik Kepentingan, Kualitas Audit, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi Dwi Urip Wardoyo; Dea Khusnul Khotimah; Khanasya Ismy Lutfiany
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Accounting conservatism is a prudential principle by accountants in preparing financial statements. This is need to be implemented by the company for prevention from management's opportunistic behavior. Phenomena recognition of receivables as income by PT Garuda Indonesia, resulting in overstated profits are the case regarding accounting conservatism. Hasty to recognize receivables as revenue will raise the risk of uncollectible accounts and cause losses. Management's opportunistic can be reduced by applying accounting conservatism. The principle of conservatism is historically still relevant and can avoid the risks that may occur. The aims of this research are to examine the effect of conflict interest, audit quality, leverage and profitability to accounting conservatism. The populations in this study are companies in Kompas100 index listed on IDX within period 2018-2020. This is quantitative research with a purposive sampling technique. The analysis technique used in this study is panel data regression analysis through the Eviews 10. Hypothesis of this study is conflict of interest, audit quality, leverage, and profitability simultaneously affect accounting conservatism. Partially, conflict of interest, audit quality, and profitability has a significant positive effect on accounting conservatism, leverage has a significant negative effect on accounting conservatism.

Pengaruh Tekanan Keuangan Dan Kapitalisasi Pasar Terhadap Nilai Pasar Perusahaan Transportasi Di Indonesia Deni Sunaryo; Abdul Fatah; Abdul Malik
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Objective This study aims to determine the Effect of Financial Pressure and Market Capitalization on the Market Value of Companies in the transportation. The population used in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018. The sampling technique used was purposive sampling method and obtained 10 companies. The data collected is secondary data with the documentation method through www. .idx.com is the company's annual report. The analytical tool used to test hypotheses is SPSS23. The results of this study are (1) Financial Pressure has a significant effect on the Company's Market Value, (2) Market Capitalization has no effect on the Company's Market Value

Pengaruh Kompetensi Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa: (Studi Kasus Pada Desa Kecamatan Tanah Pinem) Sahala Purba; Rintan Saragih; Tika Meisiska Br Sembiring
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to examine and analyze the effect of competence and internal control system on village government accountability in managing village fund allocations and to test and analyze the effect of competence and internal control system jointly on village government accountability in managing village fund allocations. This type of research is quantitative research and uses primary data. The population in this study were village officials in Tanah Pinem District and the sample used the census method. The data collection method used was a questionnaire given to village officials in Tanah Pinem District, amounting to 48 people. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results of this study indicate that competence has a positive but not significant effect on village government accountability, while partially the internal control system has a positive and significant effect on village government accountability. Simultaneously, competence and internal control system have a positive and significant effect on village government accountability.

The Financial Technology: Meningkatkan Inclusif Financial Emkm Di Era Pandemi Covid-19 Jamaluddin Majid
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to find out how the role of financial technology (fintech) in realizing financial inclusion for micro, small and medium-sized entities (EMKM) during the covid-19 pandemic which is currently endemic. The research method applied in this paper is a qualitative method by collecting data through literature study. The results of the study indicate that the Covid-19 pandemic indirectly affects the increase in the use of technology, including in the financial sector, by using fintech. In addition, Fintech provides easy access to various types of financial services, can reach all EMKM to remote areas, opens easier and faster access to business financing, and contributes to EMKM empowerment and the local economy in increasing EMKM financial inclusion.

Pengaruh Laba Bersih Terhadap Dividen Kas Pada Perusahaan PT. Indofood CBT Sukses Makmur Tbk Herman Intang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Among the main sources of companies to decide on dividend payments to investors was profit, management also considers whether to retain profits (not distributed to investors) for the purpose of purchasing fixed assets in order to improve company operations which have an impact on the company's ability to generate profits. This study takes data on net income and cash dividends of PT. Indofood CBT Sukses Makmur Tbk for seven years, starting from 2014 to 2020. This research is a quantitative research that is classified as parametric statistical inferential research, examines the effect, including the associative hypothesis, uses ratio data, which is the highest type of data in the study, then uses one independent variable. and one dependent variable, so that the analytical tool used is simple regression analysis. The results showed that there was a positive and significant influence between net income and cash dividends at PT Indofood CBP Sukses Makmur Tbk. This can be seen in the significance value of 0.02 <0.05 and the T count of 5.773 > the T table value of 2.570.

Implementasi Sistem Informasi Akuntansi Pembayaran Sumbangan Pembinaan Pendidikan Pada Lembaga Pendidikan Tingkat Menengah Rizka Apriliana; Rifa Nurafifah Syabaniah; Andi Riyanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

SMA Plus Yaspida Sukabumi is an institution engaged in the field of education by combining modern boarding schools and schools. Until now, the process of SPP payment transactions by recording reports into the ledger. The problem that is always faced is the difficulty of finding data which takes quite a long time from the process of searching for data with a large amount of data in the payment data archive. The method of collecting data in this research is by means of observations, interviews and literature studies as well as the development of information systems in making applications using the waterfall method, and the programming language used is PHP, and the MYSQL database. The results of the design of an accounting information system designed to make it easier to search for data in the transaction process and report generation can be done easily and automatically So that the payment transaction process can be carried out effectively and efficiently and can minimize the risk of errors caused by human error.

Pengaruh Computer Anxiety, Computer Attitude, Dan Computer Self Efficacy, Kondisi Yang Memfasilitasi Pemakai, Dan Faktor Sosial Terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akuntansi Fachroh Fiddin Fiddin; Muhammad Arief
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Today's accounting transformation requires that all processes must be Real-Time and Integrated Reporting, one of which is calculating debit credit and closing the books in the system and minimal use of paper in the transaction documentation process (Paperless). This study is to see the effect of computer anxiety, computer attitude, computer self-efficacy, facilitating conditions, and social factors on student interest in using accounting software in the accounting learning process. This type of research is quantitative research and the data is obtained by distributing questionnaires in which the sample data is accounting students who are taking accurate accounting computer courses., Data analysis was carried out with Regression Analysis, which consisted of validity test, reliability test, normality test, multiple linear regression test. The results showed that computer anxiety and social factors did not affect students' interest in using accounting software in the accounting learning process. Meanwhile, computer attitude, computer self-efficacy, and conditions that facilitate users affect students' interest in using accounting software in the accounting learning process.

Pengaruh Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak Dengan Kesadaran Pajak Sebagai Variabel Moderasi: (Studi Kasus Pada Mahasiswa UST Sebagai Calon Wajib Pajak) Dewi Kusuma Wardani; Yuli Prihatni; Ayu Wulandari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to examine whether tax morale affects the obedient intentions of prospective taxpayers with tax awareness as a moderating variable. This study uses descriptive quantitative methods and primary data using a questionnaire. The number of samples in this study were 100 respondents from the undergraduate program at Tamansiswa University, Yogyakarta. Sampling in this study using convenience sampling technique. This study provides results that tax morale has no effect on tax compliance intentions, tax awareness cannot strengthen the positive effect of tax morale on tax compliance intentions.

Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak: (Studi Kasus Pada Wajib Pajak Orang Pribadi di Kabupaten Belitung Timur) Dewi Kusuma Wardani; Adia Adi Prabowo; Arwiyah Nurul Aini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to examine whether tax transparency by the tax authorities and trust has an effect on taxpayer compliance. This study uses a quantitative description method and primary data using a questionnaire distributed online via google form. The number of samples in this study were 111 individual taxpayer respondents in East Belitung Regency. Sampling in this study used a convenience sampling technique, which is a sampling technique that allows the author to choose a sample based on the author's wishes. This study shows that tax transparency and trust have a positive effect on taxpayer compliance in East Belitung Regency. The results of this study mean that the higher the transparency provided by the tax authorities and the less taxpayers to the tax authorities, the higher the taxpayer compliance will be. Fiskus is expected to be able to further increase the socialization of the new tax provisions and be more open about the amount of tax revenue and its allocation both at the central tax office and at the pratama office.

Perilaku Harian dan Profil Demografi Mempengaruhi Kenaikan Tagihan Listrik Selama Covid-19 di Indonesia: Pendekatan SEM-PLS Rosyid Al Hakim
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The Covid-19 pandemic has impacted the use of electrical energy in households. There have been reports of changes in electrical energy consumption before and during the Covid-19 pandemic in several countries. This study aims to review the daily behavior activities and demographic profile of Indonesia's population regarding rising electricity bills during the Covid-19 pandemic through the Structural Equation Modeling-Partial Least Square (SEM-PLS) approach. The research method uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) approach. A total of 137 respondents are assumed to have experienced the impact of rising electricity bills during the Covid-19 pandemic in Indonesia. This study proposes four hypotheses to be tested through the SEM-PLS approach. A total of two hypotheses were accepted, and two hypotheses were rejected. Hypothesis H1 (p-value < 0.05) so that H1 is obtained or there is a relationship between daily behavioral activities and increased electricity bills. Hypothesis H3 (p-value < 0.05) so that H3 is accepted or a connection between the respondent's profile and the increase in electricity bills. Meanwhile, additional devices that require electric power and the number of electric pulses purchased have no relationship to the rise in electricity bills during the Covid-19 pandemic in Indonesia.

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Romindo

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Romindo

Contact Email romindo@yp3a.org

Phone +6281275518124

Journal Mail Official jurnal.akua@gmail.com

Editorial Address Jl. Glugur Rimbun, Perum. Medan Hills, Cluster Eboni, Blok J No. 3. Deli Serdang. Indonesia

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Romindo

Contact Email
romindo@yp3a.org

Phone
+6281275518124

Journal Mail Official
jurnal.akua@gmail.com

Editorial Address
Jl. Glugur Rimbun, Perum. Medan Hills, Cluster Eboni, Blok J No. 3. Deli Serdang. Indonesia

Location
Unknown,

Unknown

INDONESIA