Articles
21 Documents
Search results for
, issue
"Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi"
:
21 Documents
clear
<![CDATA[Berpengaruhkah Pendapatan Asli Daerah Dan Belanja Modal Terhadap Indeks Pembangunan Manusia? ]]>
<![CDATA[Yarsalna Faturani]]>;
<![CDATA[Elva Dona]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.247
<![CDATA[The purpose of this study was to examine the effect of regional original income and capital expenditure on the human development index in the districts/cities of West Sumatra in 2016-2021. The object of this research is the district/city government of West Sumatra. The data used is secondary data taken from reports on the realization of local government revenues at the West Sumatra Central Bureau of Statistics (BPS). The type of data used is panel data. The population and sample are 19 districts/cities of West Sumatra using the total sampling technique. The results of the study show that Regional Original Income and Capital Expenditures have a significant effect on the Human Development Index.]]>
<![CDATA[Roa And Roe Analysis Of HIMBARA Bank Performance In Cooperation With ATM Merah Putih ]]>
<![CDATA[Muhammad Ferdy Firmansyah]]>;
<![CDATA[Axel Giovanni]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.248
<![CDATA[The writing of this article is to determine the effect of the Red and White ATM on the financial performance of HIMBARA Bank. By using research data from 2016 to 2020. Financial performance is measured by the profitability ratio as seen from the Return On Assets (ROA) and Return On Equity (ROE) ratio. This research is a qualitative research. The data used are financial report data obtained from the respective official websites. The research sample is 4 banks which are included in HIMBARA bank. Data analysis used Paired sample t-test analysis. The results showed that the red and white ATM affects the financial performance of HIMBARA bank.]]>
<![CDATA[Pengaruh Return on Asset dan Related Party Transaction terhadap Fraudulent Financial Statement pada Perusahaan Konstruksi di Negara ASEAN ]]>
<![CDATA[Dina Maryana]]>;
<![CDATA[Reni Oktavia]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.250
<![CDATA[This study aims to determine the effect of return on assets and related party transactions on fraudulent financial statements in construction sector companies listed on Stock Exchanges in ASEAN countries. The method in this study uses quantitative methods and data collection techniques, namely document analysis. The population in this study is a construction sector company listed on the Stock Exchange in ASEAN countries. Based on the research criteria, a sample of 120 companies was obtained. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test and t test. The results of the study show that return on assets has a positive effect on fraudulent financial statements. On the other hand, change in auditors and related party transactions have no effect on fraudulent financial statements. The coefficient of determination of 0.028 indicates the ability of ROA and RPT to explain changes in fraudulent financial statements of 2.8 percent, while the remaining 97.2 percent is explained by other factors.]]>
<![CDATA[Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK ]]>
<![CDATA[Yuanne Gabrila Sriyanto]]>;
<![CDATA[Pingky Nila Primasari]]>;
<![CDATA[Endang Kartini Panggiarti]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.251
<![CDATA[The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.]]>
<![CDATA[Manual Dan Komputerisasi: Manakah Yang Lebih Efektif Dalam Penerapan Siklus Akuntansi ]]>
<![CDATA[Miza Armayra]]>;
<![CDATA[Elsa Suryanovianti]]>;
<![CDATA[Muhammad Raihan]]>;
<![CDATA[Nasywa Syahidah]]>;
<![CDATA[Reynaldi Farid]]>;
<![CDATA[Heni Mulyani]]>;
<![CDATA[Rama Wijaya Abdul Rozak]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.256
<![CDATA[The Industrial Revolution makes technological developments move quickly beyond human control. In its development, technology is able to change various sectors, one of which is the education sector in learning accounting at the SMK level. Through the presence of this technological development, accounting learning can be done in two ways, namely manual application and computerized application. The purpose of this study is to analyze manual and computerisation: which is more effective in the application of the accounting cycle. This research uses test and questionnaire methods to obtain data and uses literature studies from relevant previous research. In this study, the variables studied were the application of the Manual accounting cycle and the Computer-based accounting cycle variables. The subject of analysis that was compared was all students of class X AKL 4 who attended SMKN 1 Bandung City. The results of this study are that the application of the accounting cycle manually is still used because the basic concepts of the accounting cycle are still learned and more easily understood by students and in terms of costs also does not require large costs. The application of the accounting cycle by computer is more effective and efficient in processing data. The lack of accuracy and untidy workmanship is a weakness in the application of the accounting cycle using the manual method. Having the ability to operate a computer is a weakness in the application of a computerized accounting cycle, therefore the application of a computerized accounting cycle is more complex besides that not everyone is also able to have access to a computer.]]>
<![CDATA[Perilaku Praktek Soft Budget Constraint dalam Penganggaran di Pemerintah Daerah (Studi Kasus Pemerintah Provinsi Maluku Utara) ]]>
<![CDATA[Gestalt Ekya Nalendra]]>;
<![CDATA[Abdul Hadi Sirat]]>;
<![CDATA[E. Hartaty Hadady]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.257
<![CDATA[The main problem of this research is that in the management of regional finances in Indonesia, especially the North Maluku Provincial Government, there is a vertical fiscal imbalance, low commitment, and high information asymmetry that triggers practices. The purpose of this study is to explore information that occurs in the regional financial management of North Maluku Province to find out and identify the Behavioral Practices of soft budget constraints on regional financial management of North Maluku Province. The research method used in this study is a qualitative descriptive research method with a case study approach. This research focuses intensively on one particular object under study as a case. The results of this study indicate that the local government to solve financial problems is very weak. This can be seen from the APBD-P compiled by the North Maluku Provincial Government, which has a deficit and instead tends to increase SIKPA. Even though under these conditions, the provincial government should have implemented a surplus budget so that it could cover the previous year's SIKPA.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Experienced Regret Terhadap Keputusan Investasi Pada PNS Dinas Pemberdayaan Perempuan dan Perlindungan Anak, PPKB Provinsi Sumatera Barat ]]>
<![CDATA[Gusriyanti Gusriyanti]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.258
<![CDATA[Investment decision is a problem faced by someone to allocate their funds in the form of investment as it will generate profits in the future. The purpose of this study is to determine the effect of financial literacy and experienced regret on investment decisions in PNS Women's Empowerment and Child Protection, PPKB West Sumatra Province. The sample in this study were 50 PNS Respondents from the Women's Empowerment and Child Protection Office, PPKB West Sumatera Province with a sampling technique that was purposive sampling. The analytical method used is multiple linear regression method. Based on the hypothesis, the results of the study show that the f-test that financial literacy and experienced regret used have an effect on investment decisions.]]>
<![CDATA[Pengaruh Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Di Sumatera Barat ]]>
<![CDATA[Andri Wahyudi]]>;
<![CDATA[Annisa Annisa]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.259
<![CDATA[Regional income is the main source of financing for regional development projects. This study aims to examine the Hotel Tax and Restaurant Tax on Regional Original Income in Regencies and Cities in West Sumatra Province. This study uses a sample through the website www.kemenkeu.go.id. The data taken is the realization of the Regional Original Revenue of the Regency / City government in West Sumatra for the 2019-2021 period. Based on the sample in this study using the sensu method in which the entire population will be used as a sample in this study consisting of 7 cities and 12 districts. Hypothesis testing using panel data regression using the E Views 9.0 program. The results showed that Hotel Tax had a positive and significant effect on Regional Original Income and Restaurant Tax had a positive and significant effect on Regional Original Income.]]>
<![CDATA[Pengaruh Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Nurasana Nurasana]]>;
<![CDATA[Muhammad Rivandi]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.261
<![CDATA[Tax is the main source of state income which is used to finance government expenditure and national development. The formulation of the problems studied in this study are: (1) whether tax sanctions affect individual taxpayer compliance. ( 2 ) whether taxpayer awareness affects individual taxpayer compliance. The purpose of this study was to analyze the effect of tax sanctions on taxpayer awareness on individual taxpayer compliance. The related mariable used is taxpayer compliance from taxpayers.]]>
<![CDATA[Penerapan Pembukuan Sederhana Pada Usaha Warung Kelontong Di Desa Kalinongko Kabupaten Purworejo ]]>
<![CDATA[Sefica Putri Adelia]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i2.265
<![CDATA[A thriving economy based on the concept of populist economic development is largely derived from the MSME sector. The importance of insight into accounting greatly influences the success of running a business. However, many MSMEs in Indonesia do not apply accounting concepts in running their business. There are still many views that accounting does not need to be implemented among small entrepreneurs. Because of this, this research was conducted to determine the suitability of small entrepreneurs in applying the accounting concept carried out by the grocery shop entrepreneur Mrs. Paini in Kalinongko Village, Purworejo Regency. MSMEs in Indonesia play an important role in increasing the return on business and encouraging growth, strengthening the community's economy and expanding work networks. The grocery shop business is a type of MSME that has the potential to get profits quickly. This research is a field research that uses collection techniques through survey methods, socialization and direct training in the field. This activity begins with field observations, practices, and evaluations as well as reports. The results of this study indicate that the owner's knowledge of bookkeeping is still relatively low and many grocery shop owners do not understand the importance of applying accounting including bookkeeping and financial management so that many of them do not prepare financial reports but on the other hand they understand that bookkeeping is very important to implement. With this, they do not know the profit or loss they get.]]>
