cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andi Sri Wahyuni
Contact Email
andisriwahyuni@poliupg.ac.id
Phone
+6285964304623
Journal Mail Official
akunsika@poliupg.ac.id
Editorial Address
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
Location
Kota makassar,
Sulawesi selatan
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 6 Documents
 1 
Search results for , issue "Vol 2, No 1, Januari 2021" : 6 Documents clear
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.
Pengaruh Persepsi Auditor atas Integritas terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar Eva Marin Sambo; Sumiati Sumiati
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 (116.499 KB) | DOI: 10.31963/akunsika.v2i1.2637

Abstract

This study aimed to determinethe effect on the auditor’s perception of the quality audit integrity in thepublic accounting firminthe city of Makassar. The population in this study were all auditors working at the firm in the city of Makassar. Sampling techniques Sampling method nonprobability (saturated sample) in order to obtain a sample of 34 respondents. Data analysis method used in this research is simple regression analysis.These results indicatethat the perception integrity of the integrity of the auditorson thebasisof partialpositive and significant impacton audit quality. The contribution rateinfluencesthe integrityof theauditors onauditqualityis high.This is caused bysome ofthe respondentsansweredpositivelyvariableneutralstatementof integrityandquality of theaudit.
Pengaruh Opini Audit, Profitabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014 - 2018 Shania El Wada; Ahmad Subaki; Zulpahmi zulpahmi
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 | DOI: 10.31963/akunsika.v2i1.2206

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh opini audit, profitabilitas dan kompleksitas operasi perusahaan terhadap audit report lag pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini digunakan metode eksplanasi. Metode pemilihan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 7 perusahaan. Teknik pengumpulan data yang digunakan adalah metode telaah dokumen yaitu menelaah laporan keuangan yang diperoleh dari website Bursa Efek Indonesia (BEI) (www.idx.co.id). Teknik pengolahan dan analisis data yang digunakan adalah analisis akuntansi, analisis regresi linear berganda, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi), uji hipotesis, analisis koefisien korelasi, analisis koefisien determinasi. Hasil penelitian menunjukan bahwa secara parsial variabel profitabilitas berpengaruh secara signifikan terhadap audit report lag hal ini dibuktikan dengan nilai signifikansi profitabilitas 0.02 < 0.05.
Pengaruh Likuiditas, Debt to Asset ratio, Ukuran Perusahaan, dan Perputaran Modal Kerja Terhadap Profitabilitas Tiyo Pratama; M. Nurrasyidin M. Nurrasyidin; Rito Rito
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 (137.875 KB) | DOI: 10.31963/akunsika.v2i1.2163

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas, debt to asset ratio, ukuran perusahaan, dan perputaran modal kerja terhadap profitabilitas (studi kasus pada perusahaan property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia Periode 2015-2019). Penelitian ini menggunakan metode ekplanasi dengan analisis regresi linier berganda. Penelitian ini menggunakan data sekunder berupa laporan keuangan dengan teknik pengambilan data purposive sampling pada 10 perusahaan terbuka dalam 5 tahun. Penelitian ini menggunakan uji asumsi klasik dengan alat bantu SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial debt to asset ratio dan ukuran perusahaan berpengaruh negatif signifikan terhadap profitabilitas, sedangkan likuiditas dan perputaran modal kerja tidak berpengaruh signifikan terhadap profitabilitas dan hasil penelitian secara simultan menunjukkan bahwa likuiditas, debt to asset ratio, ukuran perusahaan, dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas.
Analisis Penerapan Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM (Studi Kasus pada UMKM CV. NELL’Q PERSADA MANDIRI) Sulistia Suwondo
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 (35.138 KB) | DOI: 10.31963/akunsika.v2i1.2284

Abstract

Financial statements are reports that show conditions and provide financial information at present or in a certain period. This study aims to facilitate MSMEs in preparing financial reports in accordance with SAK EMKM. The purpose of this study was to determine how the preparation of financial statements that have been made by CV. NELL'Q PERSADA MANDIRI and what obstacles are faced in preparing financial reports based on SAK EMKM. This research uses a qualitative descriptive approach with a case study method. for data collection is done by observation, interviews, and documentation. The results of this study indicate that the preparation of financial reports has not fully implemented SAK EMKM, this is due to the limited understanding of MSMEs related to SAK EMKM.
How did Paggadde-gadde Maintain its Business? An Ethnography Study Before and During Pandemic of Covid-19 Andi Sri Wahyuni; Astuti Astuti; Rizky Utami; Nur Asni Safitri; Andi Nurhalizah; Nurul Hidjrah Hairuddin
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 (224.478 KB) | DOI: 10.31963/akunsika.v2i1.2712

Abstract

The arrival of the Covid 19 Virus in Indonesia, which is recognized as a national disaster by the government, destroys the economic sector from micro to macro. On the bottom line, small entrepreneurs such as paggadde-gadde were significantly affected among other types of businesses. This study seeks to reveal the culture in the life of a paggadde-gadde in Makassar in an effort to maintain his small business, before and during the pandemic occurs in 2020. The research method used is ethnography, by taking twelve steps of step-by-step research formulated by Spradley (1979). Ethnographic records and analysis results from this study reveal the strategy taken before the pandemic is to provide customers with ease of transactions with loan goods when the customer, who is a neighbor of paggadde-gadde himself, is in financial trouble. However, during a pandemic, another strategy is carried out by not providing loans for a while so that the current asset turnover ratio remains stable. This research can then be used as a reference for other paggadde-gadde in Makassar in particular, and similar home entrepreneurs in general. The results of the research can also be used as a reference for city governments in formulating policies related to regulations involving small businesses such as paggade-gadde businesses.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 4, No 2, Juli 2023 Vol 4, No 1, Januari 2023 Vol 3, No 2, Juli 2022 Vol 3, No 1, Januari 2022 Vol 2, No 2, Juli 2021 Vol 2, No 1, Januari 2021 Vol 1, No 2, Juli 2020 Vol 1, No 1, Januari 2020