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<![CDATA[Pengaruh Profitabilitas dan Likuiditas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur Sub Sektor Proprty dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021 ]]>
<![CDATA[Annisa Annisa]]>;
<![CDATA[Edo Putra]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/akuntansi.v2i2.242
<![CDATA[Going concern audit opinion is an opinion issued by the company regarding the feasibility of the company's financial statements to see the future. This study aims to examine the profitability and liquidity of going concern audit opinions in manufacturing companies in the Property and Real Estate sub-sector which are listed on the IDX. This study uses a sample of manufacturing companies in the Property and Real Estate sub-sector which are listed on the IDX in 2016-2021. Based on porposive sampling, the number of manufacturing companies in the Property and Real Estate sub-sector used in this study were 47 companies. Hypothesis testing uses logistic regression using the Spss 23 program.]]>
<![CDATA[Profitabilitas, Financial Leverage Dan Perataan Laba ]]>
<![CDATA[Nunuk Tri Utami]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/akuntansi.v2i2.243
<![CDATA[Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using secondary data. The sample collection technique used in this study was a purposive sampling technique which produced 58 selected company samples over a period of 4 years so that 232 company samples were obtained. The hypothesis in this study was tested using logistic regression analysis using the SPSS 22 program. The results of this study indicate that profitability and financial leverage have no effect on income smoothing.]]>
<![CDATA[Analisis Penerapan Software Pada Pelatihan Pembukuan Laporan Keuangan Sederhana Bagi KPM Oleh BBPPKS ]]>
<![CDATA[Bryan Wicaksono]]>;
<![CDATA[Reni Yendrawati]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/akuntansi.v2i2.245
<![CDATA[UMKM have a very important role for the advancement of a country's economic growth. There are lots of Indonesian people who become UMKM principals, but not all of them are categorized in KPM. Some UMKM that meet the requirements can be categorized as KPM. These UMKM also really need training in applying financial records in accordance with the currently applicable Accounting Standards, namely Financial Accounting Standards. This has the aim of helping UMKM that are included in the KPM category implement financial records that are in accordance with SAK UMKM, especially using the Microsoft Excel system. The PKH team that has been given training by BBPPKS is now required to provide training to KPM regarding procedures for recording financial bookkeeping which later can be practiced by KPM in order to facilitate their business in the financial sector. Sources of data collected based on interviews with several interrelated parties in the preparation of this report, as well as some other supporting data. The research results show that the UMKM studied have not implemented financial bookkeeping which will later be used to record financial reports and make decisions. It is recommended that UMKM that are categorized in the KPM category can apply this excel-based financial bookkeeping application, and take advantage of the convenience in this application so that it can assist users in preparing financial reports and also make it easier for users to calculate their business profits.]]>
<![CDATA[Pelatihan Dan Pendampingan Pencatatan Laporan Keuangan Berbasis Digital Pada UMKM Gudeg Mbah Djo ]]>
<![CDATA[Zainnita Julia Qhoirunnisa]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/akuntansi.v2i2.246
<![CDATA[This community service activity was carried out to provide training and assistance regarding the preparation of financial reports for the Gudeg Mbah Djo UMKM in Kulon Progo Regency. In its financial records, the financial reports of UMKM Gudeg Mbah Djo are still recorded conventionally, so that there is often no clear separation between personal money and company money. Owners also do not know exactly how much profit or loss they have from the business they are running because so far it has only been ‘niteni’. The reason is because the owner still does not understand the importance of financial reports and the basis for recording them. From these main issues, it is necessary to carry out training and assistance for preparing financial reports for the Gudeg Mbah Djo UMKM.]]>
<![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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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.]]>
