Jurnal Akuntansi dan Keuangan
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.
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<![CDATA[Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan ]]>
<![CDATA[Andi Sri Kumala Putri P Mala]]>;
<![CDATA[Iwan Kurniawan]]>;
<![CDATA[Amrizal Salida]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.812
<![CDATA[This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"]]>
<![CDATA[Pengaruh Likuiditas, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas ]]>
<![CDATA[Metyria Imelda Hutabarat]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.813
<![CDATA[Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good profitability have a good reputation and affect the high stock price. This research aimed to find out the effect of liquidity, sales growth, and company size variable to profitability variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially liquidity has significant positive effect on profitability. Sales growth has no significant positive effect on profitability. Company size variable has no significant positive effect on profitability. The results of F test show that liquidity, sales growth, and company size have no effect on profitability.]]>
<![CDATA[Pengaruh Hutang Jangka Pendek dan Hutang Jangka Panjang Terhadap Profitabilitas pada PT Unilever Indonesia Tbk ]]>
<![CDATA[Nurdiana]]>;
<![CDATA[Sissah]]>;
<![CDATA[M.Yunus]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.882
<![CDATA[Payables are obligations that must be made to other parties in the form of currency, goods or services in the future, the impact of payments that have occured in the future, and the impact of transaction that arise in the destiny. Based on the repayment period, debt can be divided into two, namely brief-time period debt and lengthy-time period. This observe tergets to decide the impact of brief-time period and long-time period on profitability at PT Unilever Indonesia Tbk. This studies is a quantitative studies. The analvtical method used is a couple of linear regression. The end result of this observe suggest that short-term and long-term has a negative and significant imfact on profitability. ]]>
<![CDATA[Keterlibatan Pengguna, Budaya Organisasi Dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi ]]>
<![CDATA[Ari Ayu]]>;
<![CDATA[Safria Syarifuddin]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.932
<![CDATA[This study aims to determine the effect of user involvement, organizational culture and user competence on the quality of accounting information systems. This research was conducted at PT Arista Jaya, South Sulawesi Province. The sampling technique used purposive sampling method with a total sample of 62 respondents from 95 total population. The main data collection is through the distribution of questionnaires with data analysis techniques using SmartPLS. The result is that all independent variables examined in this study have a positive and significant influence on the quality of the accounting information system. Findings on the user involvement variable are still lacking because the company only involves a few users in the design or development of the system used by the company so that the company must improve employee training and involve all users in system development. A positive culture in the organization must be maintained and maintained. User competence has a positive effect so that companies must continue to improve the competencies possessed by system users by participating in training. The findings of this study provide thoughts and input regarding the ability, organizational culture, and user competencies that are very important in improving the quality of a company's accounting information system.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, EARNING PER SHARE DAN KOMITE AUDIT TERHADAP AUDIT DELAY: Studi Empiris pada Perusahaan Jasa Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 – 2020 ]]>
<![CDATA[Muhammad Chalid Saputra]]>;
<![CDATA[Hari Stiawan]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.953
<![CDATA[This study aims to analyze the effect of firm size, earnings per share (EPS) and audit committee on the length of audit delay. Firm size is measured using the natural log of total assets, earnings per share is measured by looking at the total earnings per share on the income statement, the audit committee is measured by looking at the number of audit committee members presented in the corporate governance section of the annual report, and audit delay is measured by calculate the amount of days difference from the closing date of the company's books to the date of issuance of the independent auditor's report. This type of research is descriptive research with a quantitative approach. Determination of the sample in this study was carried out using a purposive sampling method on 35 property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2016 – 2020. The sample data was obtained as much as 175 data, then outliers were carried out as many as 6 companies, so that the final sample data on This study contains 145 data. The results of this study conclude that (1) firm size has a positive effect on audit delay, (2) earnings per share (EPS) has a negative effect on audit delay, while (3) the audit committee has no effect on audit delay. Meanwhile, simultaneously, (4) firm size, earnings per share (EPS) and audit committee have an effect on audit delay.]]>
<![CDATA[Pengaruh Profitabilitas, Kepemilikan Publik, Opini Publik Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Di Bursa Effek Indonesia ]]>
<![CDATA[Fitria Marisya]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.954
<![CDATA[The purpose of this study was to determine the effect of profitability, public ownership, public opinion and company size on the timeliness of company financial reporting on the Indonesian Stock Exchange. The objects taken in this study are ten sub-sectors of companies listed on the Indonesia Stock Exchange (IDX) which are grouped into two categories based on the timeliness of the company's financial reporting for the period 2016, 2017, and 2018, namely: Companies that are timely in their financial reporting to Bapepam -LK, and companies that are not timely in their financial reporting to Bapepam-LK. The variables used in this study can be classified into two, namely: Dependent Variables, In this study the dependent variable is timeliness (Y). Independent Variables (Independent Variables). In this study the independent variables are Profitability (X1), Public Ownership (X2), Audit Opinion (X3), and Company Size (X4). Based on the output results above, the DW value generated from the regression model is 1.936. The amount of data (n) = 30, seta k = (5) (k is the number of independent variables) obtained the value of du of 1.835 and dL of 1.071. Then the autocorrelation value is between 1.835 < 1.936 < 2.165 so there is no autocorrelation.]]>
<![CDATA[Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Di CV. Sriwijaya Propertirindo Jaya ]]>
<![CDATA[R.A Rodia Fitri Indriani]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.955
<![CDATA[This study aims to describe and analyze the effect of the work environment on employee performance. The type of research used is explanatory research. The number of samples in this study were 29 employees of CV Sriwijaya Properterindo Jaya. This study uses an correlation research method using a quantitative approach. The study explains the relationship between variables through hypothesis testing that has been formulated previously. Through this hypothesis test, it is expected to be able to explain the influence of the work environment on employee performance. Data collection techniques using the stages of observation, giving questionnaires to research subjects. Analysis of the data used is descriptive analysis and simple regression analysis. The results of this study indicate that based on descriptive analysis shows that the majority of respondents agree that the existing work environment in the company is good so that employee performance increases. The hypothesis of this study states that the work environment has a positive and significant effect on the performance of employees of CV Sriwijaya Properterindo Jaya. The results showed the value of = 0.570. The value of t count (5.829) > t table (2.01) with a significance value (0.000) less than alpha 0.05, then the hypothesis is accepted. This means that the work environment has a positive and significant effect on the performance of CV Sriwijaya Properterindo Jaya employees.]]>
<![CDATA[Analisis Pengelolaan Modal Kerja Dalam Meningkatkan Profitabilitas Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di BEI ]]>
<![CDATA[Tri Aryano Geovani]]>;
<![CDATA[Aris Munandar]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.968
<![CDATA[The purpose of this study is to identify and analyze working capital management in increasing the profitability of manufacturing companies in the food and beverage subsector. This research uses associative research with a quantitative approach. The sample in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2016 – 2020 using the purposive sampling method. There are 4 companies that meet the criteria for the research sample, simultaneously showing that cash turnover, accounts receivable turnover, and inventory turnover simultaneously affect the profitability of the food and beverage subsector companies. Based on the test, it is known that partially shows that cash turnover and inventory turnover have an effect on profitability. Meanwhile, accounts receivable turnover has no partial effect.]]>
<![CDATA[Pengaruh Giro Wadiah, Tabungan Wadiah, Dan Deposito Terhadap Pertumbuhan Laba Bersih Di PT. Bank Muamalat Indonesia ]]>
<![CDATA[Maratul Munawaroh]]>;
<![CDATA[Sucipto]]>;
<![CDATA[Bambang Kurniawan]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.980
<![CDATA[PT. Bank Muamalat Indonesia is one of the Islamic banking which has an important role almost the same as other banks and is tasked with collecting funds and distributing them to the public in the form of financing. Changes in profit can be influenced by deposit funds (wadiah current accounts and wadiah savings), and time deposits, assuming that wadiah demand deposits, wadiah savings, and time deposits. This study aims to determine how much influence Wadiah Current Account, Wadiah Savings, and Time Deposits on Net Profit Growth at PT. Bank Muamalat Indonesia. The type of research used in this research is quantitative research with a descriptive approach. The results showed partially that there was an effect of wadiah demand deposits on net income growth with a significance value of 0.001, there was an effect of wadiah savings on net income growth with a significance value of 0.050, and there was an effect of deposits on net income growth with a significance value of 0.018. Then simultaneously shows that there is an effect of wadiah demand deposits, wadiah savings and time deposits on the growth of net income at PT. Bank Muamalat Indonesia of 45.2% with a significance value of 0.005.]]>
<![CDATA[Rasio Efektivitas dan Elastisitas Pemungutan Pajak Daerah di Kota Kendari ]]>
<![CDATA[Indra Hariyanto]]>;
<![CDATA[Wa Ode Fitri Auliya Azzahra]]>;
<![CDATA[Al Kusman]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i3.991
<![CDATA[This study aims to (1) show empirical evidence of the effectiveness of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. (2) Shows empirical evidence of how the elasticity of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. This study uses a quantitative descriptive method. The data collection method used in this research is documentation and literature study. The type of data used is secondary data, while the data source is obtained through BPKAD and BPS Kendari City. The results of the study show that the ratio of the effectiveness of collecting hotel and restaurant taxes, and entertainment taxes from 2016-2018 fluctuates but is still within the very effective criteria. The elasticity ratio of hotel and restaurant tax collection and entertainment tax from 2016-2018 runs elastic on average, although in 2018 it shows inelasticity.]]>
