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Andi Sri Wahyuni
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andisriwahyuni@poliupg.ac.id
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+6285964304623
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akunsika@poliupg.ac.id
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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 6 Documents
 1 
Search results for , issue "Vol 2, No 2, Juli 2021" : 6 Documents clear
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.
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.
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.
Pengaruh Gaya Kepemimpinan dan Komitmen Organisasi terhadap Kinerja Karyawan Saat Pandemi Covid-19 Nurul Fahmi Sultan; Rica Yulianti Lukman; Kartini Kartini
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 (149.033 KB) | DOI: 10.31963/akunsika.v2i2.2731

Abstract

This study aims to examine the effect of leadership style and organizational commitment on employee performance during the Covid-19 pandemic. The objects in this study are employees of PT Sinar Mayang Lestari. This research uses quantitative research. The population in this study were 60 employees of PT Sinar Mayang Lestari. The sampling technique in this research is saturated sample or total sampling, which is as many as 60 respondents. This study uses primary data obtained by distributing online questionnaires with the help of google forms. The data obtained were then processed using SPSS analysis tools, namely reliability test, multicollinearity test, heteroscedasticity test, normality test, and multiple regression analysis (F test, T test, and R2 test). The results of this study indicate that partially, leadership style has no effect on employee performance during the Covid-19 pandemic which is indicated by a significance level of 0.261> 0.05, while organizational commitment affects employee performance during the Covid-19 pandemic with a significance level of 0, 00 < 0.05.
Persepsi (Tidak) Etis Mahasiswa Akuntansi: Ditinjau dari Pengetahuan Etika, Religiusitas dan Love of Money Elsya Panduwinasari; Kurnia Ekasari; Kartika Susilowati
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 (100.358 KB) | DOI: 10.31963/akunsika.v2i2.2649

Abstract

The purpose of this study is to examine the influence of ethical knowledge, religiosity and love of money on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 210 respondents. The data collection method uses a questionnaire containing 72 questions related to ethical knowledge, religiosity, love of money and unethical perception. The results of the study prove that the ethical knowledge has a significant and negative effect on the unethical perception of accounting students. The level of religiosity does not have a significant and positive effect on the unethical perception of accounting students. And also the love of money has a significant and positive effect on the unethical perception of accounting students. Simultaneously the ethical knowledge, religiosity, love of money have a significant effect on the unethical perception of accounting students. 
Komponen yang Berpengaruh terhadap Peningkatan Nilai Perusahaan Manufaktur Desy Nur Pratiwi
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 (1114.859 KB) | DOI: 10.31963/akunsika.v2i2.2707

Abstract

This study aims to obtain empirical evidence of the impact of profitability, firm growth, firm size and tax avoidance on firm value. The population taken by the researcher is the manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling method chosen was purposive sampling and that met the criteria of 43 companies. The analysis technique used is multiple linear regression. The results of the empirical test are profitability, firm growth, firm size have a positive influence on firm value, but tax avoidance has no effect on firm value.

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