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INDONESIA
Akuisisi : Jurnal Akuntansi
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
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Articles 143 Documents
Sistem Informasi Akuntansi Berbasis WEB sebagai Transparansi dan Sinkronisasi dalam Pengelolaan BUMDES Kabupaten Karawang Yanti Yanti; Euis Nurlaelasari
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.756

Abstract

This study aims to build a system in developing a reporting scheme and financial management of BUM Desa. The benefit of implementing the system is that all reports and financial management can be synchronized, starting from the BUM Desa unit manager to the reporting parent in the Karawang district. This system is also designed to provide general information to the public regarding the financial management of BUM Desa. The main target of system design is to minimize the occurrence of fraud in the management of BUM Desa from the district level to the village level, so that transparency and accountability in realizing the government's Good Village Governance can be achieved.
Faktor-Faktor Yang Mempengaruhi Harga Saham Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Muh. Irfandy Azis; Ahmad Juliana; Muhammad Tharmizi Junaid; Adnan Farisi
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.668

Abstract

This study aims to determine the factors that influence the stock prices of consumer goods companies listed on the Indonesia Stock Exchange 2015-2020. The sample selection technique used the purposive sampling technique to obtain a sample of 10 companies. The data analysis method was analyzed using multiple linear regression analysis using SPSS version 26 for windows application. Based on the results of the study, partially earning per share (EPS) has a positive and significant effect on stock prices, and return on assets (ROA) has a negative and significant effect on stock prices, and return on equity (ROE) has no significant effect on stock prices. Simultaneously, the variable earning per share (EPS), return on assets (ROA) and return on equity significantly affect stock prices.  Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi harga saham Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia tahun 2015-2020. Teknik pemilihan sampel menggunakan teknik Purposive Sampling sehingga diperoleh sampel sebanyak 10 perusahaan. Metode analisis data dianalisis menggunakan analisis regresi linier berganda dengan menggunakan aplikasi SPSS versi 26 for windows. Berdasarkan hasil penelitian, secara parsial Earning per Share (EPS) berpengaruh positif dan signifikan terhadap harga saham, Return on Assets (ROA) berpengaruh negatif dan signifikan terhadap harga saham, dan Return on Equity (ROE) berpengaruh negatif dan signifikan terhadap harga saham. tidak berpengaruh signifikan terhadap harga saham. Secara simultan variabel Earning per Share (EPS), Return on Assets (ROA) dan Return on Equity berpengaruh signifikan terhadap harga saham.
DETERMINAN PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) DENGAN INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN MANUFAKTUR Verawaty Verawaty; Ade Kemala Jaya; Megawati Megawati
Akuisisi: Jurnal Akuntansi Vol 15, No 1 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i1.281

Abstract

Abstract: Hedging is an alternative of risk management that aims to protect the assets of company from losses caused by the risk. This research was aimed to analyze the influence of corporate value, liquidity, leverage, growth opportunity, financial distress and firm size to the hedging decision on manufacturing companies listed in Indonesia Stock Exchange. The samples were 24 manufacturing companies which were listed in Indonesia Stock Exchange in the period of 2016-2017 which had been selected by using the purposive sampling technique. The data analysis technique used logistic regression. The research result showed that corporate value, liquidity and growth opportunity did not give any significant influence to the hedging decision whereas leverage, financial distress and firm size had significant influence to the hedging decision. Hedging adalah alternatif manajemen risiko yang bertujuan untuk melindungi aset perusahaan dari kerugian yang diakibatkan oleh risiko. Penelitian ini bertujuan untuk menganalisis pengaruh corporate value, liquidity, leverage, growth opportunity, financial distress dan firm size terhadap keputusan hedging pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah 24 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2017 dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa variabel corporate value, liquidity, dan growth opportunity tidak berpengaruh signifikan terhadap keputusan hedging, sedangkan variabel leverage, financial distress dan firm size berpengaruh signifikan terhadap keputusan hedging. 
Pengaruh Kualitas Sistem Mobile Banking terhadap Laba Bersih dengan Penggunaan Sebagai Variabel Intervening Taufan Adi Kurniawan; Dewi Kusuma Wardani; Ely Jupita Lestari
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.389

Abstract

The main objective of this study is to determine whether the quality of the system can affect the net benefits of using mobile banking both directly and through the variable of mobile banking usage. The type of data used is primary data. The data is taken from distributed questionnaire to BRI bank customers in Yogyakarta using mobile banking services. The sampling method used is convenience sampling. Data were analyzed using Partial Least Squares (PLS) available in SmartPLS 3.0 software application. the results of this study indicate that the quality of the system has a positive effect on usage. System benefits have a direct positive effect on net benefits. Usage is not an intervening variable in the relationship of system quality to net benefits.
KERANGKA PENGENDALIAN INTERN MODEL COMITEE ON SPONSORING ORGANIZATION (COSO): IMPLEMENTASI DALAM PENYALURAN PEMBIAYAAN PADA KOPERASI SYARIAH BAITUL MUTTAQIN KOTA BANDUNG Abin Suarsa
Akuisisi: Jurnal Akuntansi Vol 15, No 1 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i1.312

Abstract

Perkembangan ekonomi yang mengalami tren penurunan berdampak pada pelaku bisnis yang mengakibatkan berkurangnya daya beli serta berimbas pada koperasi. Banyak anggota koperasi yang tidak mampu membayar kewajibannya sehingga terjadi pembiayaan bermasalah. Pengendalian diperlukan untuk meminimalkan pembiyaan bermasalah.Tujuan penelitian ini untuk mengetahui bagaimana Kerangka Pengendalian Comitee On Sponsoring Organization (COSO) dalam mengendalikan prosedur pemberian pembiyaan  implementasi penerapan pada Koperasi Syariah Baitul Muttaqin Bandung sehingga akan meningkatkan kualitas pembiayaan.Penelitian ini merupakan penelitian kualitatif dengan menggunakan tiga metode pengumpulan data yaitu: partisipasi, observasi dan wawancara. Pengolahan data mengacu pada studi pustaka yang kemudian dianalisis dengan menggunakan analisis deskriptif dan menganalisis keseuaian antara kriteria dan praktik implementasi sistem pengendalian internal dengan menggunakan triangulasi.Hasil penelitian ini menunjukkan bahwa pengendalian internal Koperasi Syariahh Baitul Muttaqin sudah menerapkan kerangka pengendalian Comittee On Spronsoring Organization walaupun masih ada kekurangan. Efektifitas penerapan ini dapat dibuktikan dengan tingkat resiko pembiayaan bermasalah yang rendah, yakni dibawah 5%.
Zmijewski dan Springate : Analisis Diskriminan dalam Memprediksi Financial Distress Munawarah Munawarah
Akuisisi: Jurnal Akuntansi Vol 15, No 1 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i1.279

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan model Zmijewski dengan model Springate dalam memprediksi financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Objek penelitian merupakan perusahaan sektor property dan real estate dari tahun 2011-2015. Total populasi 47 perusahaan. Sampel sebesar 35 perusahaan diambil dengan teknik purposive. Total pengamatan 175 perusahaan. Variabel pada penelitian ini adalah mengambil nilai cut-off yang tersaji pada model Zmijewski (X-score) dan model Springate (S-Score). Penelitian menggunakan pendekatan deskriptif dengan jenis data sekunder yang bersumber dari laporan keuangan tahunan dari 2011-2015. Hasil menunjukkan pada model Zmijewski ada beberapa perusahaan yang berpotensi mengalami kebangkrutan yaitu 15 perusahaan pada tahun 2011, 13 perusahaan pada tahun 2012 dan 2013, 17 perusahaan pada tahun 2014, dan 12 perusahaan pada tahun 2015. Sedangkan melalui model Springate ditemukan beberapa perusahaan yang berpotensi mengalami kebangkrutan, yaitu 24 perusahaan pada tahun 2011, 20 perusahaan pada tahun 2012, 17 perusahaan pada tahun 2013, 14 perusahaan pada tahun 2014, dan 19 perusahaan pada tahun 2015.
ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of  Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people.  Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled. Keywords: Zakat Fund, Empowerment, and Poor Urban.
PENGARUH PROFESIONALISME AUDIT, INTENSITAS MORAL UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI PADA KAP DI INDONESIA) Zanaria, Yulita
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Purpose – The purpose of this paper is to to investigate the influence of   professionalism auditor and  intensity of moral  to  effect on whistleblowing action  of  KAP  in IndonesiaDesign/methodology/approach-  The research method used is the population of all auditors who worked on 25 KAP in Indonesia. Sampling technique using nonprobabilitas or not random with convienience sampling method.Tool using regression analysis using F test and t test with SPSS ver.17.00. The paper ends with a set of hypotheses requiring further research. Findings – The paper finds that the professionalism auditor, intensity of moral  simultaneously affect on whistleblowing action  of  KAP  in Indonesia.  professionalism auditor variable partially significant affect on whistleblowing action  of  KAP  in Indonesia. Variable intensity of moral  has an effect on whistleblowing action  of  KAP  in Indonesia Originality/value –This paper provides influence of   professionalism auditor , intensity of moral , to  effect on whistleblowing action  of  KAP  in Indonesia Keywords: Professionalism auditor , intensity of moral , effect on whistleblowing action  Paper type General review
ENTREPRENEURSHIP DEVELOPMENT MODEL for MIGRANT WORKERS (Case Study of Migrant Workers in Hongkong) Nusantoro, Jawoto; Baskoro, Ery
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

ABSTRACT Migrant workers have became a phenomenon for the government. They have been considered as foreign exchange heroes for the government but on the contrary there is something untouchable thing after they have done their contracts. Do they will decide to continue their contracts or cut off their contracts and go back to Indonesia with all the problems embedded to them. Entreprenuership is one of the solution for them as their provision skill after they go back to Indonesia and not working as migrant workers anymore. Based on the problem, an alternative model must be found for  the problem solver. The Objectives of this research is to make an entrepreneurship development model for the migrant workers. The specifif objectives for the research is to implement the entrepreneurship development model for the migrant worker that can be used by migrant workers. The Research method used for the research is multiple case study. The collecting data method used for the research is combinating approach (triangulation). There are survey, observation, field study PRA (Participatory rural appraisal) and action research. Research level used for the research is explorative and analysis method used for the research is qualtitative. Key words : Entrepreneurship, migrant
PENGARUH SIKAP, MINAT, MOTIVASI, DAN GELAR AKUNTAN TERHADAP KEPUTUSAN MENEMPUH PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI UNIVERSITAS MUHAMMADIYAH METRO Yuniarti, Eti
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

Accounting profession education is expected to answer the needs of the importance of human resources and competent professionals in the field of accounting. Keeping in following the requirements of the accounting profession education is SI Accounting undergraduate, or graduate D-IV Department of Accounting, hence the need for attitude, interest and motivation of students studying accounting to the accounting profession. With the attitudes, interests, and motivations, expected growth accounting student wishes to study the accounting profession, which in turn will give birth to a professional public accountants. Accounting students decision to study the accounting profession, not in spite of various factors, both factors of student self (internal), as well as external factors (external). Internal factors among which is the attitude, interest, and motivation. While external factors, namely the title of accountant.The purpose of this study is the first, provide empirical evidence influence attitudes toward education profeesi accounting decisions (PPAk), both provide empirical evidence Effect of interest to decision akuntasni professional education (PPAk), third provides empirical evidence motiasi influence on the decision akuntasni professional education ( PPAk), kempat provide empirical evidence of the effect of accounting degree to decision akuntasni professional education (PPAk).Keywords: Attitudes, Interests, Motivation, Degree Accountant, Accounting Professional Education

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