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Andi Sri Wahyuni
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Jurusan Akuntansi Politeknik Negeri Ujung Pandang Jalan perintis Kemerdekaan KM. 10 Makassar, 90245, Telpon (0411) 585367-585368 psw. 142,Fax (0411) 586043 HP/WA : 085341576457 / 085964304623 Email : akunsika@poliupg.ac.id
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INDONESIA
AKUNSIKA: Jurnal Akuntansi dan Keuangan
Published by Politeknik Negeri Ujung Pandang
ISSN : 27223701     EISSN : 27223590     DOI : http://dx.doi.org/10.31963/akunsika.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) Public Sector Accounting (Akuntansi Sektor Publik) Accounting Education (Pendidikan Akuntansi) Behavior Accounting (Akuntansi Perilaku) Islamic Accounting and Financial Management (Akuntansi dan Manajemen Keuangan Islam) Corporate Governance (Tata Kelola Perusahaan) Corporate Social Responsibility (Pertanggungjawaban Sosial Perusahaan) Fraud and Forensic Accounting (Akuntansi Kecurangan dan Forensik) Ethics and Professionalism Corporate Finance Taxation Capital Market Banking Sustainability Reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 47 Documents
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Keberterimaan Mahasiswa Jurusan Akuntansi terhadap Pembelajaran Online pada Masa Pandemic Covid-19 Andi Nurul Istiyana; Fatmawati Fatmawati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 2, Juli 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.143 KB) | DOI: 10.31963/akunsika.v1i2.2130

Abstract

Nowdays, world was shocked by a corona virus, then WHO established this condition as a pandemic. This condition has a major impact on various sectors, as well as education. Therefore Minister of Education and Culture of the Republic of Indonesia released decreet about The learning system through online learning is a personal computer (PC) device connected to an internet. The change of learning process, has an impact to student accepetence.This research is explanatory research, to explain the causal relationship between the research variables and test the hypotheses that were formulated. Based on the TAM Model developed by Davis in 1989, testing the user's acceptance of an information system technology. The population used is Accounting Department student’s class of 2019-2020 Politeknik Negeri Ujung Pandang. Purposive sampling is used for sampling. The data collection technique used the distribution of questionnaires with 150 samples. The result was tested by SEM PLS.The results of this study indicate that Accounting Department students accept online learning well. This indicated by all the hypotheses in this study which are accepted. Accounting Department students who were sampled in this study were generation Z who were sensitive to technology.
Pengaruh Tenaga Kerja (Human Capital) Dan Daya Dorong Investasi Terhadap Pertumbuhan Ekonomi Provinsi Papua (Studi Kasus) Abdul Rasyid
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 1, Januari 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.287 KB) | DOI: 10.31963/akunsika.v1i1.1697

Abstract

The economic development efforts of the Papua province should focus on increasing employment opportunities and increasing investment as a stimulus to economic growth, thereby distributing community opportunities in every productivity Can be acquired for community welfare and economic development. Therefore, each autonomous region has the freedom to develop all potential and assets owned, especially the potential of natural resources that can be used as a mainstay asset in the development of regional economies in general. Therefore, it is necessary to analyze how the influence of Labour (Human Capital) and the power of investment in economic growth in Papua province (case study).The results showed that: the provision of employment opportunities in the Papua province is influenced by investment and real investment affects the provision of employment opportunities. This is because there is a lot of investment supported by the Government through a development financing budget that use more oriented to the development of sectors that are less absorbing workforce. Investment and Labour, both have no positive effect on the percapita income and economic growth.
Dampak Privasi, Keamanan, Kepercayaan, dan Pengalaman terhadap Niat Mahasiswa Akuntansi untuk Bertransaksi di E-Commerce Andi Nursyamsi Amin
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.323 KB) | DOI: 10.31963/akunsika.v2i2.2740

Abstract

The purpose of this study was to determine the effect of privacy, security, trust and experience on the intentions of Accounting students to transact in e-commerce. The population in this study were students majoring in Accounting who had taken or were taking Information Systems courses at several campuses in the city of Makassar at random. The sample used was 100 accounting students and users of e-commerce applications. The results of this study partially show that the influence of privacy and security and trust has no effect, while experience has a positive and significant effect on the intention to transact in e-commerce in Accounting Students. The results of the research simultaneously show that the variables of Privacy, Security, Trust and Experience simultaneously affect the intention of students to transact in e-commerce.
Pengaruh Preferensi Klien dan Pengalaman Auditor terhadap Pertimbangan Auditor pada Kantor Akuntan Publik di Kota Makassar Sufiati Sufiati; Risal Risal
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 1, Januari 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.893 KB) | DOI: 10.31963/akunsika.v2i1.2636

Abstract

This study aims to examine the effect of Client Preferences and Auditor Experience simultaneously and partially on Auditor Considerations at the Public Accounting Firm in Makassar City.The population in this study was 34 auditors from 7 Public Accounting Firmsin Makassar City. The sampling technique used was saturation sampling, in which the entire population was sampled, 34 auditors. Methods of data analysis used was multiple regression analysis techniques.The results of the study prove that the Client Preferences and Auditor Experience simultaneously have a positive and significant effect on Auditor Considerations in Makassar City. Client Preferences have a significant positive effect on Auditors' Considerations, whereas Auditor's Experience does not have a significant effect on Auditor Considerations at Public Accounting Firms in Makassar City.
Akuntansi Manajemen Limbah Industri Perhotelan (Studi kasus: Sebuah Hotel Bintang Empat di Makassar) Surahmah Kurnia; Syamsinar Syamsinar; Afdaliah Afdaliah
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 1, Januari 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.604 KB) | DOI: 10.31963/akunsika.v1i1.1695

Abstract

The purpose of this research is to produce the accounting information for management decision making about the estimation of revenue and cost of waste cultivation in hotel. The research methodology used descriptive quantitative using waste material exchange and recycle as the alternatives waste cultivation. The empirical result shows that the estimation of financial performance (profit) which sourced from solid and liquid waste cultivation based on the parameter used will be consideration and recommendation
Akuntansi Program Pensiun Berdasarkan PSAK 18: Studi Kasus pada PT Antam Perwakilan Makassar Fitriyanti Nur; Andi Sri Wahyuni
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 3, No 1, Januari 2022
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v3i1.3431

Abstract

The purpose of this study is to describe and compare the accounting procedures and treatments for the Pension Program applied by PT Antam with PSAK 18 of 2015. The research method used by the author is descriptive data analysis method, namely collecting data, classifying, processing and analyzing data in order to obtain an overview of the problem. researched, then provide suggestions on the basis of conclusions. The type of data collected is qualitative data consisting of primary data and secondary data. In this study, the nature of the research used is a case study. With this method, obtained facts about the procedures and accounting treatment of pension plans by observing and analyzing a problem object of research that occurs in a research location on the existing suitability and then draw conclusions from the problems studied. After conducting research, judging from the regulations applied, the formula used, and the financial reporting, the authors obtained the results that the accounting procedures and treatment for the pension program at this company were in accordance with PSAK 18. This research is important for the company concerned and similar companies in Indonesia. to be a reference material and the basis for further performance improvement related to the company's pension program.
Analisis Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Pertumbuhan Laba Rinny Meidiyustiani; Retno Fuji Oktaviani; Hakam Ali Niazi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.68 KB) | DOI: 10.31963/akunsika.v2i2.2695

Abstract

The purpose of this study is to test and analyze empirically the effect of profitability, liquidity, leverage and firm size on profit growth.  This study uses secondary data, the population used by manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange for the period 2014 – 2018 was 32 companies. The sample used was taken by purposive sampling method. Multiple Linear Regression is used to assist the analysis in this study. The results of this study partially show that there is a significant effect of profitability in a positive direction on profit growth. As for liquidity, leverage, and company size partially do not have a significant effect on profit growth.
Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan Rinny Meidiyustiani; Putri Febisianigrum
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 2, Juli 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.2 KB) | DOI: 10.31963/akunsika.v1i2.2119

Abstract

This study aimed to analyze the influence of profitability, solvency, and auditor’s opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor’s opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor’s opinion cannot moderate the effect of profitability set to the audit delay. 
Studi Fenomenologi Budaya Perencanaan Keuangan Keluarga Musllim di Sidoarjo dan Surabaya Ika Yunia Fauzia
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 1, Januari 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.579 KB) | DOI: 10.31963/akunsika.v1i1.1731

Abstract

Abstrac:This paper is interested in exploring the phenomenon of planning and management of the Muslim family finances in Sidoarjo and Surabaya. The Muslim families that this paper focuses on are those with high religious commitment judged from their regular attendance to religious rituals and gatherings such as Majlis Taklim and the likes. The towns of Sidoarjo and Surabaya are being chosen to obtain specific findings on the one hand, and to have a better picture of the culture of wealth management among the urban Muslims on the other. The study is qualitative in its methods, and phenomenological in its analysis. Data were extracted from 20 informants, 7 of whom are categorised as lower income, 8 are middle income, and 5 are upper income laborers. One of the findings that this paper comes about is the fact that better understanding to the teachings of religion obtained from religious gatherings does not necessarily make a family better in its financial planning and management. On the other hand, with some exceptions, many informants among the lower classes are capable of managing their household and running their finances well making them better off to prepare their future needs. Keywords: Planning, management, Muslim household, family Abstrak:Fenomena perencanaan dan pengelolaan keuangan rumah tangga keluarga Muslim selalu menarik untuk dibahas, terlebih keluarga dengan intensitas yang tinggi untuk mempelajari agama Islam melalui Majlis Taklim dan kajian-kajian agama lainnya. Penelitian ini membatasi lokasi hanya di Surabaya dan Sidoarjo saja, untuk mendapatkan temuan yang spesifik. Penelitian dilakukan dengan metode kualitatatif, dengan alat analisis fenomenologi. Data digali dari 20 informan, dengan spesifikasi 7 informan dari kategori pendapatan kelas bawah, 8 informan dari kategori pendapatan kelas menengah dan 5 informan dari kategori pendapatan kelas atas. Dari beberapa informan tersebut dihasilkan satu temuan, bahwa semakin tinggi pemahaman keagamaan yang didapatkan dari kajian-kajian agama tidak serta merta menjadikan sebuah keluarga cerdas dalam merencanakan dan mengelola keuangan rumah tangga mereka. Walaupun ada beberapa pengecualian, yaitu terdapat informan di kalangan bawah yang mampu memanaj keuangan rumah tangga mereka dengan baik sehingga mereka bisa mempersiapkan kebutuhan masa depan dengan bijak.Kata Kunci: Perencanaan, pengelolaan, rumah tangga Muslim, keluarga
Etika Profesi Akuntan dalam Perspektif Ideologi pancasila Ade Ikhlas Amal Alam
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v2i2.2783

Abstract

The purpose of this paper is to determine the ethics of the accounting profession in the perspective of the Pancasila ideology. The approach taken in this paper uses descriptive qualitative. The result of this paper is that an accountant at work must always uphold the five principles of this country are divinity, humanity, upholding unity, deliberation, and justice so that the accountant's code of ethics is still upheld and closes fraudulent actions that harm many people.

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