2024-03-28T13:46:29Z
https://journal.pnm.ac.id/index.php/aksi/oai
oai:journal.pnm.ac.id:article/2
2022-03-15T06:48:24Z
aksi:ART
The effect of disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on company value (Empirical study on Food and Beverage companies listed on the IDX for the period 2016-2018)
Oktafiah, Yufenti
Akramiah, Nurul
Corporate Social Responsibility, Good Corporate Governance, Company Value
High increase in company value is a long-term goal that should be achieved by the company which will be reflected in the market price of its shares because investors' valuation of the company can be observed through the movement of stock prices of companies traded on the stock exchange for companies that have gone public. Company value is the investor's perception of the company, which is often associated with stock prices. Company value is not only measured by the level of profitability. Various studies have concluded that there are many factors that influence the high and low values of a company. One such factor is the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). This study aims to determine specifically the effect of the disclosure of Corporate Social Responsibility and Good Corporate Governance on the value of the company in the food and beverage companies listed on the Stock Exchange in the 2016-2018 period. Taking the research period over the past three years, because in that period CSR disclosures are experiencing a fairly good development, indicated by the increasing number of companies that carry out CSR disclosures in the annual report. This study uses sample data from 11 food and beverage companies listed on the Indonesia Stock Exchange. The results of this study Corporate Social Responsibility (CSR) affect the value of the company. Companies that implement CSR, disclose it in Corporate Social Reporting so that it will get many benefits such as customer loyalty and trust from creditors and investors. Whereas Good Corporate Governance (GCG) influences company value. This can be interpreted that the size of the GCG index received by the company. This means that an increase in GCG will drive an increase in company value.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/2
10.32486/aksi.v6i1.2
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/2/1
Copyright (c) 2021 Yufenti Oktafiah, Nurul Akramiah
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/4
2022-03-15T06:48:24Z
aksi:ART
Determining Factors for Success Use of e-Learning in Learning Process in College
Alfian, Mohammad
Maulidah, Hikmatul
e-learning
collage
learning
This research was conducted to determine the use of e-Learning that was conducted by students in College. The main purpose of this research was to find out the factors that make up e-learning successfully used in teaching learning in College. The variables in this study were e-Learning Quality, Information Quality, Use of e-Learning, User Satisfaction and Success of e-Learning. The respondents in this study were active students who used e-learning in their teaching and learning process. The number of respondents in this study were 206 respondents. The respondents in this study were students who use e-learning in teaching and learning processes in College around Pekalongan residency. The data processing in this study used the SmartPLS 3.0 tool. The results of this study showed that the quality of e-learning affects user’s satisfaction and use of e-learning. Furthermore, the quality of information generated from e-Learning only affected user’s satisfaction but it did not affect the use of e-learning. The successful use of e-learning was effect by user’s satisfaction and use of e-learning.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/4
10.32486/aksi.v6i1.4
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/4/2
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/5
2022-03-15T06:48:24Z
aksi:ART
Design and Development of Mobile Advertising as A Measure of Advertising and Education Promotion Using Location-Based Service
Idris, Mahmud
Tanto
Mobile Advertising Location Based Service Promotion Applications Android
The use of information technology in business is an important thing to implement in order for businesses to gain competitive advantage. In order to provide superior value to customers or potential customers, companies can implement mobile advertising. Mobile advertising is an advertising service on smartphones and mobile devices that can access content in various forms, from simple text messages to interactive content. This study aims to design a Location-Based Service (LBS) based mobile advertising for advertising and promotion. The method in this study uses the waterfall method with the programming language in this system using Java. This application system runs on the Android operating system. The database used is MySQL. This system can be operated on the Android system to be used for promotion.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/5
10.32486/aksi.v6i1.5
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/5/3
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/6
2022-03-15T06:48:24Z
aksi:ART
Utilization of Arduino UNO Technology and Arduino IDE to Create Electrical Disconnect Products for Electronic Equipment
Iskandar, Dwi
Sunandar, Ahmad
Arduino, RFID, Electric Power, Technology, Remote
Today many people often forget to turn off household appliances such as fans or lights, which results in the flow of electricity from the socket even when not in use, resulting in excessive power consumption. Electricity tariff for the first quarter of 2019: IDR 1,115 / kWh for medium voltage customers. If the lecture room has 4 lamps where each lamp has 23 watts of power, 2 Daikin AC units with 1 PK each, each air conditioner has 840 watts of power. Acer S1213Hn LCD projector has the power: 250 Watt, the total cost of electricity consumption per hour and usage for a month of 26 days for the lecture hall consisting of lamps, air conditioner and LCD projectors is IDR 58,617.78. The research method used is literature study and data collection, technology concept design, development preparation, hardware assembly, Arduino UNO coding, upload coding to hardware, technology testing. To find out the test results whether the technology can work properly, it must be applied directly by connecting the technology that has been created with electricity directly. The way that can be done is to connect the Arduino with mains power using a DC 5 V adapter then connect the relay to a 220 V AC power source and a 220 V halogen lamp. After everything is connected, the lights can be turned on by bringing the registered RFID closer to the RFID Reader, if you want. set how long it takes for the light to turn on can press a button on the IR remote
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/6
10.32486/aksi.v6i1.6
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/6/4
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/7
2022-03-15T06:48:24Z
aksi:ART
Urgency Historical Tracing Reality Double-Entry Bookkeeping
Amir, Vaisal
Alfia, Yulis
This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of the general development of accounting (positivism) who sees accounting simply as numbers and technical bookkeeping. These views are binary (single vision) that is patterned secularist materialism. Positivism is seen as constraction view of reality and resulted in a crisis of ethics. In the history of the literature review found that precisely the development of accounting that claim construction Double-Entry Bookkeeping Paciolli as accounting embryo today is unhistorical. DEB historical studies tend to use the basis of conventional economic paradigm and functionalist explanation. Methodological exploration in the history of accounting needs to be done in finding accounting reality DEB relevant and contextual to its day. Methodological aspects of multidisciplinary and use this critical perspective is required in order to occur the dynamic changes in the accounting, understanding, and development of accounting more ethical and just.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/7
10.32486/aksi.v6i1.7
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/7/5
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/8
2022-03-15T06:48:24Z
aksi:ART
Does the Village Fund in The Middle of Pandemic COVID-19 Still Accountable and Transparent?
Hutapea, Miranda
Hapsari, Aprina
Accountability, Transparency, Village funds, COVID-19
This study aims to describe the practice of accountability and transparency in managing village funds, especially concerning the allocation of village funds for direct cash assistance during the COVID-19 pandemic. This research is a qualitative descriptive study. This study's data are primary data obtained through in-depth interviews with village heads, village secretaries, village consultative bodies, and village community representatives. The results showed that the implementation of the principle of horizontal, vertical accountability and transparency had been manifested in the management of village funds in Village X. Except for the regulation of horizontal accountability at reporting and administration stages and the principle of transparency in implementation. This is due to weak human resources and not a maximal risk assessment. The village government needs to improve the principles of accountability and transparency, especially in the implementation, reporting, administration, and improvement of good governance, to meet all its stakeholders' satisfaction.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/8
10.32486/aksi.v6i1.8
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/8/6
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/9
2022-03-15T06:48:24Z
aksi:ART
Jambi City Tourism Information System Design
Meliano, Rezagi
Tanto
The very rapid development of technology helps a lot in terms of disseminating information to be faster, more accurate, and not limited by place and time. Technology in the tourism sector is not only used as a promotional medium, but technology is also a learning medium for entrepreneurs in the tourism sector so it is important for the tourism sector to have an information system as a medium for disseminating information. The Jambi City Tourism Information System is an information system that contains a collection of information data that summarizes information about the region, province or tourism place in the city of Jambi which is compiled in a web-based information system, with this information system it can make it easier for the public to obtain information, accelerating the service of information sources. The design of the tourism information system in the city of Jambi is built in a web-based form with system design assisted by several tools such as the programming language PHP, Javascript, MySQL, Xampp, and Adobe Dreamweaver.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/9
10.32486/aksi.v6i1.9
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/9/7
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/10
2022-03-15T06:48:24Z
aksi:ART
The Effect of Propping on the Performance of the Financial Industry in Indonesia
Putri, Verlina
Supatmi
This study aims to determine the effect of related party transactions propping on the financial industry's financial performance and performance market performance. This research sample is 66 financial industry companies listed on the Stock Exchange Indonesia (IDX) during 2017-2019 with 198 observations as panel data. Based on the panel data regression test, this research found propping proxied by related party transactions account payables, related party transactions with other payables and related party transactions liabilities other than account payables do not positively affect the company's financial performance (ROA). Propping is proxied by related party transactions, account payables, and liabilities other than account payables do not positively affect the market performance of industrial companies' finance. Meanwhile, propping proxied by transactions of other debt-related parties positively affects financial industry companies' market performance (Tobin's Q). The findings align with transaction cost theory and the efficient transaction hypothesis that related party transactions are efficient transactions to boost company performance.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/10
10.32486/aksi.v6i1.10
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/10/8
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/11
2022-03-15T06:48:24Z
aksi:ART
The Implementation of Web-Based Financial Statements Application in Islamic Education Foundations
Suhasto, Iwan
Anggraeny, Shinta
Kirowati, Dewi
application
financial statement
website
Islamic Education Foundation
Islamic Education Foundation is a non-profit entity consisting of MA, MTs, Vocational Schools, Foundations, and Islamic Boarding Schools. This study aims for a web application that can be used in the financial data processing of the Al-Mujaddadiyyah Islamic Education Foundation replacing manually. The application is designed using the waterfall development method. The application was tested on several browsers and tested by the foundation consisting of the chairman of the foundation, the MTs admin, the MA admin, and the SMK admin. This application makes it easy in the process of reporting financial statements. The features contained in the application include administration management, donations, financial reports, student data, and employee data. Financial statements are divided into statements of financial position, activity reports, and cash flow statements.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/11
10.32486/aksi.v6i1.11
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/11/9
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/12
2022-03-15T06:48:24Z
aksi:ART
Open Source Based Enterprise Resource Planning
Pamungkas, Canggih
Iskandar, Dwi
In the era of the 4.0 industrial revolution, companies are trying to implement information technology to increase competitive competitiveness. Information technology is implemented within the company to increase productivity and help achieve quality, time standards, and satisfaction for consumers and employees, wherein business this is manifested in a set of systems consisting of information systems and supporting infrastructure. One solution is to implement a system to manage all company resources or what is called an Enterprise Resource Planning (ERP) system. Implementing an ERP system requires high costs and is highly dependent on the vendor. The purpose of this research is to build an ERP system on an open-source basis so that it can be used by middle to lower enterprises as an alternative to ERP systems to support the company's operations.
The ERP system was developed using the waterfall system development method. The result of this research is the development of an ERP system based on open source. The conclusion of this research is that the ERP system can be configured according to the needs of small and medium scale companies. Can record documentation of company operational activities. The centralized database system provides benefits for companies to view data on business operations. Suggestions given for further research are to develop warehouse management and material management modules.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/12
10.32486/aksi.v6i1.12
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/12/10
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/13
2022-03-15T06:48:24Z
aksi:ART
The Influence of Independence, Motivation, and Understanding of Entrepreneurship on Entrepreneurial Interest in Vocational Students
Darmuji
Fatiyah, Husnul
This research was conducted to determine the influence of independence, motivation, and understanding of entrepreneurship on entrepreneurial interest in Vocational students. The methods used by researchers are quantitative and verification methods. The population taken for this study came from 4 Study Programs Accounting, Electronic Engineering, Electrical Engineering, and Mechanical Engineering at one of Vocational School and a total of 250 respondents who were taken by using sampling techniques. There are two data in this study, namely primary data and secondary data collected. The researcher collected the data by using an online questionnaire distributed to all the participants. The data that has been obtained, then analysed using multiple regression tests, multiple correlation tests, and verification analysed for each and between variables. This study shows that all variables, namely independence, motivation, and understanding of entrepreneurship have a positive effect on the high interest of Vocational Students to become young entrepreneurs.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/13
10.32486/aksi.v6i1.13
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/13/11
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/14
2022-03-15T06:48:24Z
aksi:ART
Information System for Calculating Medical Record Personnel in the Industrial Revolution Era 4.0
Al Hadri, Cecilia
Sunandar, Ahmad
Medical recorders and health information are some of the health workers who are included in the "medical technical" group where the task of medical recorders and health information is to manage patient data into health information that is useful for decision making. Planning for the needs of health personnel must be following the needs in the field in terms of type, qualification, quantity, and procurement. Excess health personnel will result in unproductive use of work time, while a shortage of health workers will result in excessive workloads so that in planning the needs of health workers an analysis of the workload is required. This study was conducted to obtain information on the ideal number of medical record health personnel using workload calculations. This research method is based on the calculation method of Work Load Indicator Staff Need (WISN) through the implementation of a website-based information system at XYZ Hospital. Based on the results of this study, it shows that the ratio of <1 HR in the unit is not sufficient and not following the workload, namely the number of human resources in the Old Patient TPPRJ with a ratio value of 0.33; RJ coding ratio value 0.41; and Analysis with a ratio value of 0.38. Lack of officers at TPPRJ for Old Patients, RJ Coding, and Analysis resulted in poor service, so it is necessary to add medical personnel to that section when conditions are crowded.
Politeknik Negeri Madiun
2021-10-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/14
10.32486/aksi.v6i1.14
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 1 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/14/12
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/15
2022-03-15T06:51:17Z
aksi:ART
Analysis of Implementation Professionalism, Professional Ethics, Auditor Experience, and Independence as A Materiality Level Consideration in KAP Of Palembang City
Anggraini, Leriza Desitama
Melinda
This research aims to determine the extent of the implementation of professionalism, professional ethics, auditor experience, and independence to consider the level of materiality at the Public Accountant Office in Palembang. Samples were selected using non-probability techniques. Data for 47 respondents were collected through observation and questionnaires. This study implements multiple linear regression methods to analyze data. The analysis results prove that partially each of the factors of professionalism, professional ethics, auditor experience, and independence have a significant effect on the consideration of the level of materiality. On the other hand, partially the auditor's knowledge does not significantly affect materiality level considerations. Simultaneously, professionalism, professional ethics, auditor experience, and independence significantly affect the reflection of materiality.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/15
10.32486/aksi.v6i2.15
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/15/170
Copyright (c) 2021 Leriza Desitama Anggraini
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/16
2022-03-15T06:51:17Z
aksi:ART
The Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation)
Istiadi, Maria Lintang Dwilitani
Pesudo, David Ashedica Adechandra
Skepticism
Independence
Professionalism
Competence
Audit Quality
Covid-19
This study aims to determine the effect of auditor's skepticism, independence, professionalism, and competence towards audit quality, especially in Covid-19 situation. The sample of this study are the auditors who work in CPAs firm in Semarang and Solo. The data analysis technique used in this study is Multiple Regression and processed using SPSS. This study indicates that skepticism and competence does not influence audit quality while independence and professionalism influence audit quality.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/16
10.32486/aksi.v6i2.16
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/16/151
Copyright (c) 2021 Maria Lintang Dwilitani Istiadi, David Ashedica Adechandra Pesudo
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/17
2022-03-15T06:51:17Z
aksi:ART
A Conceptual Hybrid Approach in Evaluating IT Governance Maturiy Level
Hakim, Faradillah
Muhammad Fadhiel Alie
Leriza Desitama Anggraini
COBIT, ISO 9001, Hybrid, Approach
This study aims to examine several evaluation standards of IT governance and management, so as to produce a work step that can be used to evaluate both simultaneously. The result of the research is a conceptual joint work step to evaluate IT governance in Higher Education: Studies in Private Universities.In achieving the Tridarma, Private Universities require good knowledge management in IT governance and management governance. As a form of business engaged in education, private universities must also be able to maintain their existence in the business world with increasingly fierce and rapid competition, universities have utilized technology in all aspects, both in the process of providing education and operationally supporting the activities of the tridharma of higher education.The current use of technology is certainly expected to be in line with the goals of higher education. This research proposes work steps that are expected to accommodate the need for evaluation of IT governance and management by combining several clauses contained in COBIT as an evaluation tool for IT governance and ISO 9001:2015 as a standard that focuses on Quality Management System. This study uses interview techniques and direct observation through audits to collect data and evidence using an instrument in the form of a list of questions that have been adjusted to the two standards used, namely COBIT and ISO 9001: 2015.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/17
10.32486/aksi.v6i2.17
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/17/153
Copyright (c) 2021 faradillah, Muhammad Fadhiel Alie, Leriza Desitama Anggraini
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/18
2022-03-15T06:51:17Z
aksi:ART
Accountability: Implications of the Effect of Understanding Government Accounting Standards and Internal Control Against Quality of Financial Statements
Yuniar, Latifah
Yamin, Nina
Jurana
Accountability, Quality of Financial Statements, Internal Control, Government Accounting Standards
This study aims to determine and analyze the influence of understanding of Government Accounting Standards (SAP) and Internal Control on the Quality of Financial Statements and their implications for accountability. The population in this study is all Regional Organization (OPD) Parigi Moutong District Government with deliberate sampling. PLS analysis is used to test both the measurement model and the structural model. The results showed that partially understanding of Government Accounting Standards and Internal Control had a positive and significant effect on the Quality of Financial Statements. While the Quality of Financial Reports also has a positive and significant effect on accountability. This shows that quality financial statements will have implications for the increasing accountability of an entity.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/18
10.32486/aksi.v6i2.18
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/18/150
Copyright (c) 2021 Latifah Sukmawati Yuniar
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/19
2022-03-15T06:51:17Z
aksi:ART
Influence of Internal and External Auditors Attribution on Quality Audit with Moderating Auditor Ethics at Public Accounting Office in Surabaya
Aan Nurrohman
Tarjo
Agus Sumanto
This research was conducted test whether attributions internal and external auditors include: independence, competence, experience and time budget pressure affect quality audit at Surabaya Public Accounting Firm (KAP) moderated by auditor ethics. The research sample includes some auditors at KAP Surabaya many 58 people. The sampling technique in the research uses purposive sampling. Data analysis and testing was carried out using moderating regression, which was processed using the SPSS version 22 application. Hypothesis testing was carried out using the t test and F test.
The test results prove that independence, time budget pressure, and competence have influence positive and significant in audit quality, and experience does not affect quality audit. Effect of experience, competence, and time budget pressure in quality audit is moderated auditor ethics. The relationship between independent variables in quality audit not moderated with auditor ethics.
Keywords: competence, independence, experience, time budget pressure, audit quality and auditor ethics.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/19
10.32486/aksi.v6i2.19
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/19/149
Copyright (c) 2021 Aan Nurrohman, Tarjo, Agus Sumanto
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/20
2021-10-26T17:59:16Z
aksi:ART
The Mediating Effects of Corporate Governance on the Relationship Between Opinion Audit and Audit Delay: A Study on Mining Companies Listed on IDX Period 2017 – 2018
Zendrato, Sisobadodo
Hutabarat, Francis
This study was chosen because it has a certain urgency and purpose, namely to find out that the mediating effect of corporate governance on the relationship between audit opinion has an influence on audit delay. The results of research tests that have been carried out show descriptive statistical results in this study related to the characteristics of the variables in the study. Regarding profitability, it was found that the Audit Delay has an average of 65.5 days within the 90 days period of the publication of the company's audit report on the Indonesia Stock Exchange. Another thing that was found was related to the independent variable, namely the average value of the Audit Opinion was 0.22 indicating that most of the audit reports had a Qualified statement. Regarding corporate governance, the proxy balance between the Independent Commissioners found that the average size of the PDKI is 35.89% which is above the 30% standard. Thus the results of descriptive statistics show that on average the implementation of audit delay, audit opinion and corporate governance is in accordance with applicable standards. With the results of the tests that have been conducted, it is found that there is no effect of audit opinion on audit delay, whereas with the mediation of governance or also known as corporate governance on audit delay, there is a significant effect. Thus, the existence of Corporate Governance fully mediates the effect of Audit Opinion on Audit Delay.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/20
10.32486/aksi.v5i2.20
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/20/13
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/21
2021-10-26T17:59:16Z
aksi:ART
The Effect of Liquidity, Leverage, Profitability and Company Size on Stock Prices in Mining Companies Listed on the Indonesia Stock Exchange in the Period of 2013-2017
Angeline, Shelvia
Sitorus, Jessy
Sumbayak, Mustika
Purba, Sri
David
This research aims to specify the effect of liquidity, leverage, profitability and company size on the stock price of mining companies listed on the Indonesia Stock Exchange in the period of 2013-2017. This type of research is descriptive statistical research. The object of this research had been done on 26 mining companies listed on the Indonesia Stock Exchange that were collected by purposive sampling. The data type that used in this research is called secondary data in the configuration of mining company financial statements for the period 2013-2017. The ratios used during this research are Current Ratio representing Liquidity, Debt to Equity Ratio that represents Leverage, Return On Assets representing Profitability and LN (Total Assets) representing Company Size. The analysis used is descriptive analysis, graph analysis also multiple linear regression analysis. The conclusion showed that liquidity had a positive and significant effect on stock prices. Leverage has a negative and not significant effect on stock prices. Profitability has a positive and significant effect on stock prices. Company Size has a negative and significant effect on stock prices.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/21
10.32486/aksi.v5i2.21
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/21/14
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/22
2021-10-26T17:59:16Z
aksi:ART
Implementation of Deep Learning for Slump Optimization Based on Concrete Quality Using Convolutional Neural Network in PT. Selo Progo Sakti
Pandowo, Hedi
Deep Learning is part of the scientific field of Machine Learning and Machine Learning is part of Artificial Intelligence science. Deep Learning has extraordinary capabilities by using a hardware Graphical Processing Unit (GPU) so that the artificial requirement network can run faster than using a Personal Computer Unit (CPU). Especially in terms of object classification in images using existing methods in the Convolutional Neural Network (CNN). The method used in this research is Preprocessing and Processing of Input Data, Training Process in which CNN is trained to obtain high accuracy from the classification carried out and the Testing Process which is a classification process using weights and bias from the results of the training process. This type of research is a pre experimental design (pre experimental design). The results of the object image classification test with different levels of confusion in the Concrete database with the Mix Design K-125, K-150, K-250 and K-300 produce an average accuracy value. This is also relevant to measuring the failure rate of concrete or slump.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/22
10.32486/aksi.v5i2.22
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/22/15
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/23
2021-10-26T17:59:16Z
aksi:ART
The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018
Nadya, Bella
Purnamasari, Dyah
This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018.
The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/23
10.32486/aksi.v5i2.23
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
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10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/23/16
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/24
2021-10-26T17:59:16Z
aksi:ART
Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality
Anggraini, Leriza
Research is conducted with the aim of analyzing competencies and independence affecting the quality of audits in the company. The company's extensive scope restricts management and the board of directors from conducting direct oversight of internal and external activities in each of the company's operational activities. Therefore, management and the board of directors need a task force tasked with overseeing and examining the company's operational activities in order to improve internal control effectively and efficiently. There are still many problems of independence among internal auditors to date due to the position of internal Auditor working for management or working for the company. Research is carried out with a quantitative approach and with descriptive methods. The design of the research is a case study. Data collection techniques are carried out by questionnaire method and document inspection. Based on the results of the study concluded there is an influence of competence and independence on the quality of internal audits.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/24
10.32486/aksi.v5i2.24
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
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2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/24/19
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/25
2022-03-15T06:51:17Z
aksi:ART
The Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention
Alethea, Christa
David Adechandra Ashedica Pesudo, S.E., M.Ak
Personal Cost
Bystander Effect
Whistleblowing Intention
This study aims to determine the effect of personal cost on whistleblowing intention with the bystander effect as a moderating variable. The population in this study were students of the Faculty of Economics and Business, W University who are active in organization. The data analysis technique used is moderated regression analysis. The result of this study indicate that personal cost has a negative effect on whistleblowing intention and bystander effect has a negative effect which strengthens the negative effect of personal cost on whistleblowing intention.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/25
10.32486/aksi.v6i2.25
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/25/147
Copyright (c) 2021 Christa Alethea, David Adechandra Ashedica Pesudo, S.E., M.Ak
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/26
2021-10-26T17:59:16Z
aksi:ART
Design and Build Information System of the Joper Chicken Plasma Core at PT. Barokah
Sari, Chanif
Pandowo, Hedi
Breeding joper chickens with a partnership system is a form of business that is currently on the rise, breeding in partnership is a form of cooperation between breeders (plasma) and companies (nucleus). The yields will be divided according to the percentage agreed upon in the contract agreement that has been made between plasma and nucleus. It takes approximately 12 weeks for the farmer to raise the chickens until harvest. During this period, breeders must take care of the chickens maximally so that it is hoped that the harvest will be profitable for both the farmer as the plasma and the company as the nucleus. There needs to be extra careful management in the process of cultivating joper chickens because chicken farming can be said to have a high enough risk. Therefore, this system was built in order to overcome problems such as irregular feeding or vaccines, manual recording of daily chicken development, disease management and lack of insight into diseases that chickens often get, as well as weighing calculations that are still being carried out. Manually. So that by overcoming these problems the crop yields will increase and the level of productivity of chickens is controlled. The tools used in making this system are Visual Basic. Application design method using ProtoTyping method.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/26
10.32486/aksi.v5i2.26
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
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2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/26/20
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/27
2021-10-26T17:59:16Z
aksi:ART
The Effect of Liquidity on Tax Avoidance with Profitability Mediation Variable in BUMN Companies Listed on The IDX in 2017-2018
Marito, Jojor
Hutabarat, Francis
The research objective was to determine the effect of liquidity on tax avoidance with profitability mediation variable in bumn companies listed on the iDX in 2017-2018. This study uses a descriptive method with a population of 20 companies and uses a sample of 40 research samples based on 20 BUMN companies listed on the Indonesia Stock Exchange for the year 2017-2018 period. Analysis of the data is the coefficient of determination, F test, t-test, multiple regression. The significant test results show that in model 1 there is no significant effect between liquidity and tax avoidance, this is evidenced by the F-test 4.089 and a significant value of 0.05 at α = 5%. Whereas in model 2, it is found that with the mediation of profitability it is found that the effect of liquidity, profitability on tax avoidance is significant with a significant level of 0.032 at a significant level of 5% with an F-test of 3.779.
The significant test results show that the independent variable shows that in model 1 there is no significant effect on the liquidity variable on tax avoidance with a significant value of 0.50 at the 10% significant level. Whereas in model 2, it is found that there is a mediation of profitability, it is found that liquidity and tax avoidance have a significant effect, namely 0.060 at a significant level of 10%. And related to profitability and tax avoidance, there is a significant effect with a significant level of 0.080 at a significant level of 10%. Thus, the existence of profitability does partially mediate the effects of liquidity and tax avoidance. So it is concluded that liquidity has a significant effect on tax avoidance, and profitability has a significant effect on tax avoidance.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/27
10.32486/aksi.v5i2.27
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/27/21
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/28
2021-10-26T17:59:16Z
aksi:ART
Responsibility of Financial Management Institution Amil Zakat for
Kudhori, Ahmad
Pandowo, Hedi
Knowing the understanding and preparation of financial reports by financial managers as a form of transparency is the aim of this study. Multiple case studies at the national amil zakat institution which is part of the regional zakat organization forum (FOZDA) in Madiun with descriptive qualitative analysis as the research method used. To collect data, the methods of observation, documentation and in-depth interviews were used to address informants who are in each of the zakat institutions that are members of the FOZDA. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial managers of the amil zakat institution is different, which is caused by the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/28
10.32486/aksi.v5i2.28
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/28/22
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/29
2021-10-26T17:59:16Z
aksi:ART
Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions
Satriani, Endah
Alfia, Yulis
This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/29
10.32486/aksi.v5i2.29
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/29/23
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/30
2021-10-26T17:59:16Z
aksi:ART
Strategic Planning of Information Systems Beauty Clinics with Ward and Peppard Model Approaches (Case Study: Virgina Aesthetics Company (Farina Beauty Clinic))
Pranata, Andi
Virgina Aesthetic Company (Farina Beauty Clinic) is an organization or company engaged in the field of face and body skin care services. To be able to get a competitive advantage and be able to survive in tight competition, the strategy that can be done by a beauty clinic is differentiation and cost reduction. One of the things that can be done for cost-reduction is to make the business processes in the Beauty Clinic more efficient, one of the things that can be used for efficiency is Information Systems (IS) / Information Technology (IT). This research is an effort to build an information system strategic planning and application portfolio in the Virgina Aesthetic Company (Farina Beauty Clinic) that can provide optimal, well integrated and innovative contributions that can unite all supporting aspects in achieving clinical business strategies to increase its competitive value especially in health services.
In preparing the information system strategic planning framework using the Ward and Peppard Model approach and in evaluating the elaboration of information systems strategic planning and business strategies using IT Balance Scorecard. Several analytical methods such as Value Chain Analysis, SWOT Analysis, PEST Analysis and Five Force Model Analysis are used to analyze internal and external business environments. Strategic Grid McFarlan Analysis is used to map the application portfolio. In the end this research resulted in a recommendation for the organization in the form of development priorities which were divided into two related matters, the establishment of an IS / IT unit and the development of an application portfolio that would support the sustainability of Virgina Aesthetics Company (Farina Beauty Clinic) Karawang.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/30
10.32486/aksi.v5i2.30
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 2 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/30/24
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/31
2021-10-26T17:58:53Z
aksi:ART
An Analysis of Factor That Influence the Interests in Behaviors of Using Accounting Information Systems Based on E-Commerce
Izzati, Rosyida
Muntiah, Nur
Hidayah, Nurul
This study aims to analyze: 1) the influence of attitude on behavioral interest, 2) the influence of subjective norms on behavioral interest, 3) the influence of perceptual behavioral control on behavioral interest, 4) the influence of ease use of perception on behavioral interest and 5) the influence of the usefulness of perception on behavioral interest. There are 160 respondents in this study. They are the users of accounting information systems based on e-commerce. This study uses multiple linear regression research methods. Based on the results of the instruments can be seen that all items are valid and reliable statement. The results of the study showed that: 1) there is an influence of attitude on behavioral interest, 2) there is an influence of subjective norms on behavioral interest, 3) there is an influence of perceptual behavior control on behavioral interest, 4) there is an influence of ease of use of perception of behavioral interest and 5) there is an influence of usefulness of perception on behavioral interest.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/31
10.32486/aksi.v5i1.31
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
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2528-6145
10.32486/aksi.v5i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/31/25
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/32
2021-10-26T17:58:53Z
aksi:ART
Combining SDLC Method and ITIL Framework by Involving Auditors
Rahmani, Hani
Hikmawati, Erna
The framework that provides best practice in IT service management is called IT Infrastructure Library (ITIL). The IT service management leads to the management of a service, this service is generated through the system development process. Each system has a different scale, characteristics, requirements, types, and properties but has the same stage in its development, that is by implementing the System Development Life Cycle (SDLC)
Software developers on IT projects must implement SDLC by selecting a particular model process. But many IT development teams do not pay attention to software management frameworks or standards so that they will experience difficulties in planning, reporting work results, monitoring, controlling, etc., especially when all personnel in the team don’t have sufficient experience. It would be better if every software house company and IT Consultant applies the general framework and standardization so that the software development process will be more directed and produced high quality services.
In conducting the SDLC process, an accountant is needed, in this case the auditor who has a role as an information provider in describing business processes in a company activity, the auditor also plays a role as controller that ensuring the system is in accordance with accounting regulations, and accountants also act as checker of the system so that the auditors must involved in the initial design of a system. The application of ITIL in the SDLC process will have an impact on the ease of the auditor in carrying out the duties.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/32
10.32486/aksi.v5i1.32
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
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2528-6145
10.32486/aksi.v5i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/32/26
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/33
2021-10-26T17:58:53Z
aksi:ART
Analysis of Telecommunication Tower Accounting at PT. Sarana Menara Nusantara Tbk. in 2014-2015 period
Anggraeny, Shinta
Oktavia, Trisna
Sugiharto
This study aims to determine the accounting treatment of telecommunication tower companies, especially PT Sarana Menara Nusantara Tbk, which recognized telecommunications tower as fixed assets in 2014 and recognized as investment properties in 2015 and the impact of their accounting for that period.
This type of research is qualitative research, using interpretive descriptative methods. Data presented in descriptive form without processing with other analitycal techniques. With this research, information is expected to equalize perceptions related to differences that occur regarding differences in recognition of telecommunications tower and to assist companies in evaluating performance, especially in terms of achieving earning.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/33
10.32486/aksi.v5i1.33
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
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2528-6145
10.32486/aksi.v5i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/33/185
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/34
2021-10-26T17:58:53Z
aksi:ART
Implementation of Supply Chain Management in Managing Vehicle Spare Parts Using CodeIgniter Framework
Nurdian, Risky
Zamakhsyari, Fardan
Amrozi, Yusuf
Company Z is a business entity engaged in the distribution of motorcycle parts in partnership with local shops in the supply chain. The process of recording parts distribution services, service returns and report services is still done manually. So this process is quite vulnerable to data loss that has been recorded. Therefore, a more effective and efficient recording system is needed. The system will be designed using the concept of Supply Chain Management which includes the process of purchasing goods, selling goods, managing suppliers, returning goods and managing reports. In this study the authors used a descriptive qualitative research method with interview, observation and document collection data collection techniques. The system is designed using a codeigniter framework and uses a MySQL database. The system that has been designed can provide solutions in recording the purchase, sales, management, product returns, and report management services that have been carried out based on the website so that it becomes more effective and efficient
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/34
10.32486/aksi.v5i1.34
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
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2528-6145
10.32486/aksi.v5i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/34/27
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/35
2021-10-26T17:58:53Z
aksi:ART
Sustainable Growth and Liquidity on Profitability: A Study on Mining Sector Companies Listed at Indonesia Stock Exchange in 2018
Manullang, Shekinah
Hutabarat, Francis
The study projected to determine the effect of sustainable growth & liquidity on profitability, sustainable growth on profitability, and liquidity on profitability. Data derived are quantitative from IDX companies financial statement in 2018. The sample is 43 companies of IDX mining sector companies. The variables used in this study are sustainable growth and liquidity as independent variables. Profitability as the dependent variable. The research analysis uses statistical data that is descriptive statistics, correlation matrix, significant tests, regression analysis for research data in the mining sector. Test results show that the effect is significant between sustainable growth rate and liquidity on profitability. And the effect between Liquidity on Profitability is not significant. Simultaneously states there is a significant influence between sustainable growth rate and Liquidity on the profitability of mining companies in the Indonesia stock exchange in 2018.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/35
10.32486/aksi.v5i1.35
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
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https://journal.pnm.ac.id/index.php/aksi/article/view/35/28
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/36
2021-10-26T17:58:53Z
aksi:ART
Environmental Uncertainty, Managerial Ability and Tax Aggressiveness
Syarendra, Jessica
Kristanto, Ari
This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax aggressiveness. This research is useful to the government in identifying the taxpayer’s aggressiveness, particularly in an uncertain business environment. This research uses secondary data obtained from the annual report of 92 manufacturing companies as a sample. The hypothesis testing is done using Moderated Regression Analysis (MRA). The variables used in this study are environmental uncertainty (as the independent variable), tax aggressiveness (dependent variable) and managerial ability (moderating variable). This study is found that there is a positive relationship between environmental uncertainty towards tax aggressiveness. Moreover, this study also found that managerial ability roles can influence the relationship between environmental uncertainty and tax aggressiveness. The existence of managerial ability can weaken the relationship of environmental uncertainty on tax aggressiveness.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/36
10.32486/aksi.v5i1.36
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/36/29
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/37
2021-10-26T17:58:53Z
aksi:ART
The Effectiveness and the Contribution of Regional Taxes for Regional Original Income in Ex-Karesidenan Madiun
Suhasto, Iwan
Widodo, Nova
Wibowo, Sundaru
The establishment and regional development require the availability of large funds; therefore, it is necessary to maximize the sources of regional acceptance. The region of East Java West that has a potential source of regional income that is quite a lot derived from regional tax funds that function to be able to further improve the system and mechanism of development of autonomous regions. The focus of this research is knowing the effectiveness and contribution of regional taxes on regional indigenous revenue. This research was conducted in the local government of the ex-karesidenan Madiun. The data used in this research is secondary data. Data is analysed quantitatively. The Data was analysed by using tax effectiveness analysis, analysis of tax contributions, and then classified based on the effectiveness and contribution of local taxes. The result of regional tax effectiveness assessment can be concluded that the regional tax effectiveness for three years shows maximum results with very effective criteria, because of the effect given to the targets that want to was declared more than 100%. Local tax contributions can be concluded that regional tax contributions to indigenous revenue in the Western East Java region for three years contributed to the criteria of 20%-30% of the regional original revenue. The highest regional tax in the year 2015 – 2017 is found by the Revenue Board of Kota Madiun. While the lowest level of regional tax contribution in 2015-2016 is on the local revenue board of Ngawi and in 2017 is on the Regional Revenue Board of Ponorogo.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/37
10.32486/aksi.v5i1.37
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/37/30
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/38
2021-10-26T17:58:53Z
aksi:ART
Analysis of the Effect of Perceived Risk, Perceived Usefulness and Attitude on Usage Intention with TAM (Case Study: Go-Jek Application)
Afandi, Yosi
Astuti, Endang
Kusumawati, Andriani
Abdillah, Yusri
The purpose of this research is to determine what variables affect usage intention. This research uses the object of research is the Go-Jek application. The Go-Jek application is one of the online transactions used by the community because the Go-Jek application provides various service features that are needed by the public such as Go-Ride, Go-Car, Go-Food, Go-Send and many more service features. With more and more users it is necessary to do research on Go-Jek applications. The method used in this research is TAM. The results of the test indicate that usage intention is influenced by variables of trust, perceived risk, perceived usefulness and attitude.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/38
10.32486/aksi.v5i1.38
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/38/31
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/39
2021-10-26T17:58:53Z
aksi:ART
Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)
Kudhori, Ahmad
Kusumaningrum, Dian
Pandowo, Hedi
This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/39
10.32486/aksi.v5i1.39
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/39/32
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/40
2021-10-26T17:58:53Z
aksi:ART
Application of Fossil and Artefact Collection in The Human Reservation Center Sangiran of Sragen Krikilan Cluster Based on Android
Susena, Edy
Pamungkas, Canggih
Khotimah, Nurul
Sangiran is the biggest early man site in Indonesia which has an important value such as human evolutions, culture, early fauna, and its environments. The evidence of the living past of early man sees through fossil collection, artifact, and environment. Sangiran collections save in Sangiran Early man Museum, under the management of the Preservation Center of Early Man Site Sangiran. Sangiran site is recognized as a World Cultural Heritage that has a problem in disseminating information about its important value. There are still many people who don't know about the important value of Sangiran.
The result of the research, the writer makes a mobile informative system that is "Application of the Introduction of Fossil and Artefact Collection in the Preservation Center of Early Man Sangiran Site Cluster Krikilan Based on Android". The advantage of this system is it can be an introduction media by the Preservation Center of Early Man Site Sangiran which only used with Android, meanwhile the weakness is it can only be operated on Android, not yet able to iOS and desktop.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/40
10.32486/aksi.v5i1.40
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
2541-3198
2528-6145
10.32486/aksi.v5i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/40/33
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/41
2021-10-26T17:58:53Z
aksi:ART
Role of the Local Government and Participation of Micro, Small and Medium Enterprises (UMKM) In the Development of Plastic Craft Industry
Mustoffa, Ardyan
Ulfah, Ika
Wijayanti, Iin
This study aims to describe the role of local government and the participation of Micro, Small and Medium Enterprises in the development of Plastic Woven Crafts in Karanggebang Jetis Village, Ponorogo Regency. The theory used in the formulation of the first problem regarding the role of local government uses the theory of Gede Diva (2009) which divides the role of government in three ways, namely the role of government as a facilitator, the role of government as regulator and the role of government as a catalyst. Second, the participation of UMKM actors uses the theory of Cohen and Uphoff in Distianto (2016) into four forms of participation, namely participation in planning, participation in implementation, participation in the utilization of results and finally participation in evaluation.This research uses the descriptive qualitative method. The technique of determining informants using purposive sampling techniques and data collection techniques carried out through interviews, observations, and documentation. The results of this research in the efforts to develop UMKM Plastic Weaving Crafts in Karanggebang Jetis Village, Ponorogo Regency, in general, there has been no interference from the government and UMKM entrepreneurs. So far, plastic woven crafts are still not developed. To develop UMKM especially plastic woven handicrafts located in Karanggebang Jetis, it is necessary to have the role of government and participation of UMKM actors.
Politeknik Negeri Madiun
2021-10-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/41
10.32486/aksi.v5i1.41
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 5 No. 1 (2020)
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2528-6145
10.32486/aksi.v5i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/41/34
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/42
2021-10-26T17:58:13Z
aksi:ART
Pengaruh Tingkat Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Badan
Soliha, Yefi
Wibisono, Nurharibnu
Hermawan, Hery
Penelitian ini betujuan untuk mengetahui tingkat kepatuhan Wajib Pajak terhadap penerimaan pajak Badan. Tingkat kepatuhan Wajib Pajak diukur dengan cara kepatuhan dalam penyampaian SPT Masa PPh Pasal 21, penyampaian SPT Masa PPN, dan PPh Pasal 25. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Badan pada KPP Pratama Madiun dari tahun 2012 sampai dengan 2016 (sampling jenuh). Analisa data dilakukan dengan statistik deskriptif dan regresi linear berganda menggunakan program SPSS Versi 16. Hasil penelitian menunjukkan bahwa tingkat kepatuhan Wajib Pajak yang diukur dari penyampaian SPT Masa PPh Pasal 21 memiliki pengaruh positif dan signifikan terhadap penerimaan pajak. Tingkat kepatuhan wajib pajak yang diukur dari penyampaian SPT Masa PPN dan PPh Pasal 25 tidak memiliki pengaruh secara parsial terhadap penerimaan pajak. Secara simultan tingkat kepatuhan yang diukur dari penyampaian SPT Masa PPh Pasal 21, penyampaian SPT Masa PPN, dan PPh Pasal 25 memiliki pengaruh positif dan signifikan terhadap penerimaan pajak.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/42
10.32486/aksi.v4i1.42
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 1 (2019)
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10.32486/aksi.v4i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/42/35
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/44
2021-10-26T17:58:13Z
aksi:ART
Analisis Dan Perancangan Sistem Informasi Manajemen Pendataan Industri Kecil Dan Menengah (SIM-IKM)
Susena, Edy
Ratnawati, Anista
Susanto, Edy
Industri Kecil dan Menengah (IKM) merupakan unit usaha yang dirintis oleh masyarakat. IKM banyak bermunculan di Kabupaten Sragen. Berdasarkan data dari Dinas Perindustrian dan Perdagangan Kabupaten Sragen jumlah Industri Kecil dan Menengah (IKM) pada tahun 2017 sebanyak 17.012 unit. Dinas Perindustrian dan Perdagangan Kabupaten Sragen mengalami kerepotan dalam melakukan pendataan, pengolahan data dan pengarsipan. Disamping itu setelah data terkumpul Dinas Perindustrian dan Perdagangan Kabupaten Sragen mengalami kesulitan dalam menyusun laporan yang dibutuhkan karena banyaknya data IKM. Dinas Perindustrian dan Perdagangan Kabupaten Sragen dalam pendataan masih menggunakan cara manual dengan menuliskan di Microsoft Excel. Hal ini membuat Dinas Perindustrian dan Perdagangan Kabupaten Sragen mengalami kesulitan dalam penyusunan laporannya. Oleh karena itu Dinas Perindustrian dan Perdagangan Kabupaten Sragen menginginkan sebuah sistem informasi yang dapat mendata dan menyajikan laporan data Industri Kedil dan Menengah (IKM) dengan mudah dan cepat. Berdasarkan masalah tersebut maka peneliti melakukan penelitian untuk mengembangkan sistem informasi manajemen pendataan industri kecil dan menengah di kabupaten Sragen. Jenis penelitian yang digunakan adalah action research. Obyek penelitian adalah Industri Kecil dan Menengah (IKM) yang berada dibawah Dinas Perindustrian dan Perdagangan Kabupaten Sragen. Metode pengumpulan datanya adalah dengan teknik: (1) wawancara, (2) dokumentasi (3) observasi, (4) studi pustaka. Sedangkan untuk pengembangan sistem informasinya menggunakan metode Waterfall. Hasil dari penelitian ini adalah terbangunnya sistem informasi pendataan IKM di kabupaten Sragen. Sistem ini dapat digunakan untuk mendata data IKM, dapat memberikan laporan berdasarkan tahun pendataan, berdasarkan Kecamatan, berdasarkan desa dan berdasarkan komuditas. Laporan dapat berupa file Portable Data File (PDF) maupun dapat diekspor dalam bentuk Microsoft Excel.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/44
10.32486/aksi.v4i1.44
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 1 (2019)
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2528-6145
10.32486/aksi.v4i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/44/37
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/45
2021-10-26T17:58:13Z
aksi:ART
Faktor-faktor yang Mempengaruhi Financial Distress pada Perusahaan Manufaktur di Indonesia
Susilowati, Pusvita
Fadhillah, Rizali
Penelitian ini dilakukan untuk mengetahui dan memperoleh bukti empiris pengaruh dari faktor-faktor yang diwakili oleh Likuiditas, Leverage, Operating Capacity, Profitabilitas, dan Firm Growth terhadap kondisi financial Distress pada perusahaan manufaktur yang ada di Bursa Efek Indonesia dalam periode 2015-2017. Penelitian ini termasuk dalam kategori penelitian asosiatif. Penelitian ini menggunakan metode kuantitatif untuk mengetahui pengaruh suatu variabel terhadap variabel lainnya. Seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015 hingga 2017 merupakan populasi dari penelitian ini. Kemudian, jumlah sampel yang digunakan dalam penelitian ini sebanyak 101 perusahaan dengan menggunakan purposive sampling sebagai teknik sampling. Sampel dipilih dengan syarat memenuhi kriteria-kriteria sampel yang telah ditentukan. Faktor-faktor yang menjadi variabel penelitian ini adalah likuiditas, leverage, operating capacity, profitabilitas, dan firm growth sebagai variabel bebas, dan financial distress sebagai variabel terikat. Penelitian ini memakai data berupa data sekunder. Sementara itu, metode analisis yang digunakan pada penelitian ini berupaka metode analisis regresi logistik biner dengan menjalankan program SPSS versi 23. Hasil dari penelitian ini menunjukkan bahwa variabel likuiditas, leverage, operating capacity dan profitabilitas mempunyai pengaruh signifikan pada kondisi financial distress perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sementara itu, firm growth tidak ada pengaruh signifikan pada kondisi financial distress perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/45
10.32486/aksi.v4i1.45
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 1 (2019)
2541-3198
2528-6145
10.32486/aksi.v4i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/45/38
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/46
2021-10-26T17:58:13Z
aksi:ART
Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Konvensional di Bursa Efek Indonesia
Nurdiwaty, Diah
Ayu, Devaria
Penelitian ini dilatarbelakangi oleh fernomena semakin pesatnya pertumbuhan perbankan di Indonesia khususnya, baik perbankan syariah maupun konvensional. Dimana secara garis besar ada perbedaan pada payung hukum yang digunakan serta pada bentuk pengambalian keuntungannya. Salah satu faktor yang harus diperhatikan oleh bank untuk bisa terus bertahan hidup adalah kinerja (kondisi keuangan) bank. Tujuan penelitian ini adalah untuk menganalisis perbedaan yang signifikan antara kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAMEL Pendekatan kuantitatif dengan jenis penelitian ex-post-facto yang digunakan dalam penelitian ini. Populasinya perusahaan perbankan syariah sebanyak 12 dan perbankan konvensional sebanyak 42 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini adalah uji t test (Independent sample t test). Hasil penelitian ini adalah tidak ada perbedaan kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/46
10.32486/aksi.v4i1.46
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 1 (2019)
2541-3198
2528-6145
10.32486/aksi.v4i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/46/39
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/47
2021-10-26T17:58:13Z
aksi:ART
Pengaruh Biaya Promosi Dan Periklanan Pada Pt. Papua Pasifik Permai Jayapura (Studi Kasus Periode 2014 – 2017)
Mudiono
Sya’bana, Ali
Delfia
Sutanto, Aftoni
Asakdiyah, Salamatun
Tujuan penelitian ini adalah untuk mengetahui pengaruh biaya promosi penjualan dan biaya periklanan terhadap laba operasional PT. Papua Pasifik Permai Jayapura pada tahun buku 2014-2017. Penelitian ini menggunakan pendekatan kuantitatif. Data penelitian ini menggunakan biaya promosi penjualan dan biaya periklanan dan disajikan setiap bulan selama 48 bulan. Metode penelitian yang digunakan dengan Uji Asumsi Klasik dan Regresi Berganda. .Hasil penelitian ini menunjukan bahwa: (1) Biaya promosi penjualan berpengaruh terhadap laba operasional dengan nilai Sig. 0,016, (2) biaya periklanan berpengaruh terhadap laba operasional dengan nilai Sig.0,001 (3) Secara bersama-sama biaya promosi penjualan dan biaya periklanan berpengaruh terhadap laba operasioanal dengan nilai Sig. 0,000. Hasil Uji R2 menunjukan laba operasional dipengaruhi oleh biaya promosi penjualan dan biaya periklanan sebesar 78,9% dan sisanya dipengaruhi variabel lain.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/47
10.32486/aksi.v4i1.47
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 1 (2019)
2541-3198
2528-6145
10.32486/aksi.v4i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/47/40
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/48
2021-10-26T17:58:13Z
aksi:ART
Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Laporan Keuangan di Era Revolusi Industri 4.0 (Studi Kasus Pada UMKM di Kota Madiun)
Kirowati, Dewi
Amir, Vaisal
UMKM memiliki peranan dalam perekonomian nasional yang terhitung cukup besar yakni 99,9% dan penyerapan tenaga kerja mencapai 97% maka para pelaku UMKM dalam era revolusi industri 4.0 merupakan era baru yang harus dijadikan peluang emas untuk meningkatkan kinerja usahanya. Kemajuan teknologi informasi pelaku bisnis bisa memasarkan produk dan membuat laporan keuangan. Dalam membuat laporan keuangan pelaku UMKM sudah ada standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) yang efektif digunakan 1 Januari 2018 dan aplikasi Lamikro yang bisa di akses oleh pelaku bisnis. Aplikasi lamikro ini memudahkan para pelaku bisnis untuk menyusun laporan keuangan secara mandiri karena cukup mengunduh dan mencatat transaksi melalui telepon seluler yang secara otomatis aplikasi tersebut akan menghitung sendiri laba dan rugi. Tehnik analisis data dalam penelitian ini adalah analisis deskriptif – kualitatif yang menggambarkan dan menginterprestasikan arti data-data yang telah terkumpul. Berdasarkan hasil penelitian menunjukkan sebagian besar pelaku UMKM di Kota Madiun belum mengimplementasikan SAK EMKM dalam menyusun laporan keuangan dan belum tahu kalau Kementerian Koperasi dan UKM melalui Deputi Bidang Sumber Daya Manusia mengembangkan sebuah aplikasi yang disebut LAMIKRO (Laporan Akutansi Usaha Mikro) untuk membantu pelaku usaha mikro membuat sistem laporan keuangan sederhana dan mudah digunakan. Selain itu para pelaku UMKM masih mengalami kendala – kendala dalam mengimplementasikan SAK EMKM dan aplikasi.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/48
10.32486/aksi.v4i1.48
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 1 (2019)
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2528-6145
10.32486/aksi.v4i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/48/41
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/49
2021-10-26T17:58:32Z
aksi:ART
The Effect of Customer Relationship Management (CRM) To Customers’ Loyalty and Customers’ Satisfaction as Mediator Variables
Emaluta, Fikriya
Isnalita
Soewarno, Noorlailie
This research aims at exploring the effect of customer relationship management (CRM) which based of several indicators, such as information and data, process, technology, human resource; focused on customers’ loyalty and customers’ satisfaction as the mediator variable of PT Gojek Indonesia. The analysis uses structural equation modelling (SEM) with warp PLS version 5.00 program to examine the hypothesis. There are 216 respondents in this research. The respondents are the Gojek Indonesia’s customers. The result of the research shows that there positive effect and significance between the CRM of Gojek Indonesia’s service provided and costumers’ satisfaction and loyalty. It also indicates that the result of the research is consistent with the previous CRM research findings and the findings of the current research, where the CRM of Gojek Indonesia’s service gives indirect positive effect to the costumers’ loyalty through costumers’ satisfaction that shows supportive mediator relation between CRM, customers’ satisfaction, and customers’ loyalty.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
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https://journal.pnm.ac.id/index.php/aksi/article/view/49
10.32486/aksi.v4i2.49
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
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10.32486/aksi.v4i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/49/42
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/50
2021-10-26T17:58:32Z
aksi:ART
Web-Based Decision Support Information System Design of Lecturer Performance Assessment at the Faculty of Islamic Studies, Islamic University Attahiriyah
Somaida, Muhammad
Gunawan, Bambang
Faculty of Islamic Attahiriyah Islamic University (UNIAT) Jakarta is one of the private universities under the auspices of the Region I Jakarta Coordinator of Islamic Religion (KOPERTAIS), In the process of evaluating the performance of lecturers in the Islamic Faculty of Islamic University of Attahiri, every year. Lecturers who are selected as lecturers by having excellent performance appraisals will later get an award from the Faculty leadership (Dean of the Faculty of Islamic Religion). From this process, it takes a long time to process the calculation of who the lecturer is by assessing his excellent performance and also documents stored in the form of files stored on the archive shelf. One problem solving to find a solution from the system that runs above is by designing a decision support system application for lecturer performance assessment using a web-based Weighted Product (WP) method so that the lecturer performance appraisal can be done in real time and efficiently. Software The application of lecturer performance appraisal decision support can be applied directly as a problem solving solution, carry out maintenance on the application regularly every month so that something or damage occurs so that if a problem occurs it can restore the database again.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/50
10.32486/aksi.v4i2.50
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
2541-3198
2528-6145
10.32486/aksi.v4i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/50/43
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/51
2021-10-26T17:58:32Z
aksi:ART
The Role of Financial Ratios to Detecting Financial Distress in Retail Trade Sector Company in 2017
Fajriana, Nadia
Kaluge, David
Penelitian ini bertujuan untuk membentuk sebuah model dalam memprediksi adanya kesulitan keuangan yang diproksikan dengan rasio ROA, rasio lancar, rasio kas, rasio hutang, rasio hutang terhadap ekuitas, rasio net profit margin, dan rasio perputaran persediaan pada perusahaan sub sektor perdagangan eceran pada tahun 2017 yang dikategorikan menjadi 3 kelompok perusahaan yang berkategori sehat, gray area, dan terindikasi financial distress. Penelitian ini menggunakan uji Diskriminan dengan sampel pada perusahaan sub sektor perdagangan eceran pada tahun 2017 sebanyak 23 perusahaan. Hasil penelitian menunjukkan bahwa rasio ROA dapat digunakan untuk membentuk model dalam memprediksi adanya kesulitan keuangan yang dikategorikan dalam 3 kelompok.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
https://journal.pnm.ac.id/index.php/aksi/article/view/51
10.32486/aksi.v4i2.51
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
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10.32486/aksi.v4i2
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/52
2021-10-26T17:58:32Z
aksi:ART
Effect of Individual Characteristics on Perception of Usability and Perception of Ease in Use of Mobile Commerce
Rahajeng, Lila
Kaluge, David
This research study discusses the differences in individual characteristics associated through the use of mobile commerce with the perception of usefulness (Usefulness) and perceptions of convenience (Easy to Use) by converting the Technology Acceptance Model (TAM) model developed by Davis in 1989. The research was conducted at the Faculty of Economics and Business Universitas Brawijaya Malang using the survey method. The researcher received a response of 35 accounting students who used mobile commerce services. The researcher used the SPSS Software application to study the research data. This study uses the Multivariate Analysis of Variance (MANOVA) test. The results of the analysis for this model reveal the use of mobile commerce services there are individual level differences in the use of m-commerce (perceptions of usability and perceived ease) in each individual category of respondents' characteristics (Age, Gender, Innovation). The implications of this study are relevant to management and system analysis for benefit factors and consider the use of use in using and developing mobile commerce transactions.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/52
10.32486/aksi.v4i2.52
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
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2528-6145
10.32486/aksi.v4i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/52/44
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/53
2021-10-26T17:58:32Z
aksi:ART
The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size
Aviyanti, Richo
Kaluge, David
This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/53
10.32486/aksi.v4i2.53
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
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2528-6145
10.32486/aksi.v4i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/53/45
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/54
2021-10-26T17:58:32Z
aksi:ART
Constraint Review and Implementation of audits on technology-based Startup Companies in Indonesia
Setyadi, Erwin
The future of digital and internet technology-based companies is very prospective. But some obstacles also arise because not all startups have angel investors who are willing to inject large initial capital for initial operations. Accounting standards used to assess startup market capitalization are quite difficult to apply because what is assessed is not real assets but rather the potential market share of users of their technology products or applications, which tends to be volatile and uncertain. Another obstacle in the audit process is that most data processing activities take place using (computer) programs, which physically cannot be seen. This paper discusses the obstacles faced by startup companies and the implementation of their audits.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/54
10.32486/aksi.v4i2.54
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
2541-3198
2528-6145
10.32486/aksi.v4i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/54/46
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/55
2021-10-26T17:58:32Z
aksi:ART
Determinant Micro Small and Medium Enterprises Success in Yogyakarta: The Role of Using Accounting Information
Lestari, Winda
Hidayatulloh, Amir
This study aims to analyze influence of personal skills, social skills, and the use of accounting information on the success of business in MSMEs. The population of this study is MSMEs in Yogyakarta city. The sampling technique used purposive sampling, with criteria of MSMEs that had been established or operated for five years. Data collection uses a survey method by distributing questionnaires. Respondents of this study amounted to 108 respondents. The data analysis technique of this study uses multiple linear regression analysis with the help of SPSS tools. The result obtained by this study is that the success of business in MSMEs is influenced by personal skill, social skill, and the use of accounting information.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/55
10.32486/aksi.v4i2.55
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
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10.32486/aksi.v4i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/55/47
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/56
2021-10-26T17:58:32Z
aksi:ART
Evaluation Of Application of Web Bases Budget Realization Report Seen From Human Computers Interaction Perspective
Afandi, Yosi
Pribadi, Joni
The preparation of Budget realization report is a routine activity that must be done in the Department of Cominfo and Statistics. The use of budget realization applications has been implemented but there has been no evaluation of the application so that researchers evaluated the application with the purpose of improving the application in the future. The method used to evaluate is TAM, with the results of the research that the application of the budget Realization report on the basis is good but there are some things that need to be done application development in the ease of use and meaning of Symbols that exist in the system thus improving the quality of the system, the quality of information and service quality thereby affecting the use of a good budget realization application.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/56
10.32486/aksi.v4i2.56
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
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2528-6145
10.32486/aksi.v4i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/56/48
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/57
2021-10-26T17:58:32Z
aksi:ART
Analysis of Mosque Financial Management to Optimization the Role of Mosque in Advancing Communities Using Critical Ethnomethodology Studies
Sugiharto
Kirowati, Dewi
Amir, Vaisal
The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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https://journal.pnm.ac.id/index.php/aksi/article/view/57
10.32486/aksi.v4i2.57
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
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10.32486/aksi.v4i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/57/49
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/58
2021-10-26T17:58:32Z
aksi:ART
Comparative Analysis of Students Learning Achievement in The Advanced Public Sector Accounting
Suharyono
Mule, Yurika
Based on semester credit units (SKS) students must be able to complete public sector accounting subjects correctly in accordance with the provisions. This study was conducted to determine whether there is a difference in understanding the learning outcomes of advanced public sector accounting courses between classes A and B. To test the analysis using the Mann-Whitney nonparametric test. The population in this study were 52 4th semester students in the D4 Accounting Public Accounting Study Program. The results of this study indicate that learning understanding or the ability of students in advanced public sector accounting courses between class A and class B are different. Differences in the learning environment in advanced public sector accounting courses in each class affect student learning outcomes
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/58
10.32486/aksi.v4i2.58
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 4 No. 2 (2019)
2541-3198
2528-6145
10.32486/aksi.v4i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/58/50
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/59
2021-10-26T17:57:38Z
aksi:ART
Peran Kinerja Perusahaan Pada Sektor Pertambangan Batubara Di Bursa Efek Indonesia
Wijayanti, Iin
Kinerja keuangan perusahaan merupakan salah satu faktor yang dilihat oleh calon investor untuk menentukan investasi saham. Bagi perusahaan, mempertahankan dan meningkatkan kinerja keuangan adalah suatu keharusan sehingga saham tetap ada dan tetap diminati oleh investor. Rumusan masalah penelitian ini adalah Apakah inflasi mempengaruhi kinerja perusahaan? Apakah likuiditas mempengaruhi kinerja perusahaan?, Apakah pengaruh mempengaruhi kinerja perusahaan?, Apakah inflasi, likuiditas, leverage berpengaruh signifikan terhadap kinerja perusahaan ?
Sedangkan tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh inflasi terhadap kinerja perusahaan, untuk membuktikan secara empiris pengaruh likuiditas terhadap kinerja perusahaan, untuk membuktikan secara empiris pengaruh leverage terhadap kinerja perusahaan. untuk membuktikan secara empiris pengaruh inflasi, likuiditas, leverage terhadap kinerja perusahaan.
Penelitian ini merupakan penelitian kuantitatif. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 85 data laporan keuangan. Metode pengumpulan data studi dokumenter yang diperoleh dari web Bursa Efek Indonesia (www.idx.co.id). Analisis data untuk pengujian hipotesis dalam penelitian ini menggunakan Multiple Linear Regression. Hasil Tinjauan Inflasi tidak berkontribusi terhadap kinerja perusahaan penambangan batubara di Bursa Efek Indonesia, Likuiditas berkontribusi terhadap kinerja perusahaan pertambangan batubara di Bursa Efek Indonesia. Dan Leverage berkontribusi terhadap kinerja perusahaan pertambangan batubara di Bursa Efek Indonesia
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/59
10.32486/aksi.v3i1.59
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 1 (2018)
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2528-6145
10.32486/aksi.v3i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/59/51
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/60
2021-10-26T17:57:38Z
aksi:ART
Pengembangan Desa Mandiri Melalui BUMDes Dalam Meningkatkan Kesejahteraan Masyarakat Desa (Studi Kasus Desa Temboro Kecamatan Karas Kabupaten Magetan)
Kirowati, Dewi
Setia, Lutfiyah
Peraturan Pemerintah Nomor 72 Tahun 2005 tentang Desa bahwa untuk meningkatkan pendapatan desa dan masyarakat, pemerintah desa dapat mendirikan Badan Usaha Milik Desa sesuai dengan kebutuhan dan potensi desa. Saat ini fenomena yang terjadi desa – desa di Kecamatan Karas Kabupaten Magetan ini yaitu kurangnya program kegiatan pemberdayaan masyarakat dan tingkat ekonomi masyarakat yang masih rendah karena sebagian besar warganya bekerja sebagai petani, buruh, dan pedagang dan pengembangan desa ketergantungan pada anggaran dana desa (ADD), kurangnya pastisipasi masyarakat desa, dan pemerintah desa tidak maksimal memberdayakan masyarakat untuk mengembangkan BUMDes. Badan usaha milik desa ( BUMDes) simpan pinjam Berkah Mulyo belum berjalan lancar pada hal Desa Temboro terdapat Pondok Pesantren Al- Fatah Temboro yang terkenal di skala internasional . Tujuan melakukan penelitian untuk mengetahui strategi pengembangan mandiri melalui BUMDes dan peran modal sosial dalam meningkatkan kesejahteraan masyarakat desa Temboro di Kecamatan Karas Kabupaten Magetan melalui BUMDes.Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif yang menjelaskan strategi pengembangan mandiri melalui BUMDes dan peran modal sosial dalam meningkatkan kesejahteraan masyarakat desa Temboro di Kecamatan Karas Kabupaten Magetan melalui BUMDes dan teknik analisis data yang digunakan reduksi data, display data, dan penarikankesimpulan. Pengembangan badan usaha milik desa (BUMDes) manfaatnya dapat dirasakan oleh warga Desa Temboro Kecamatan Karas Kabupaten Magetan yaitu Menciptakan usaha baru, Penyerapan tenaga kerja, Meningkatkan kesejahteraan masyarakat dan Memberikan kontribusi terhadap pembangunan dan menberikan dampak langsung terhadap ekonomi pedesaan dan budaya masyarakatPeran modal sosial dalam pengelolan badan usaha milik desa (BUMDes) yang meliputi kepercayaan, Jaringan yang berbentuk tanggung renteng merupakan jaringan sosial yang erat memperkuat kerjasama, dan norma yang tercermin saling bantu membantu telah di terapkan dengan baik dalam pengelolaan BUMDes di Desa Temboro Kecamatan Karas Kabupaten Magetan
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/60
10.32486/aksi.v3i1.60
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 1 (2018)
2541-3198
2528-6145
10.32486/aksi.v3i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/60/52
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/61
2021-10-26T17:57:38Z
aksi:ART
Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Untuk Menentukan Pajak Penghasilan Terutang: Studi Interpretivist
Kumalawati, Lely
Laporan keuangan komersial dan fiscal menuntut adanya penyesuaian karena adanya perbedaan. Perbedaan yang ada antara lain perbedaan pengakuan biaya dan penyusutan aktiva tetap. Berdasarkan perbedaan tersebut penelitian ini bertujuan untuk memberikan gambaran perbedaan antara akuntansi komersial dana kuntansi perpajakan, menjelaskan, serta menghitung perbedaan tersebut sehingga menghasilkan laporan keuangan yang sesuai dengan peraturan perpajakan. Koreksi fiskal digunakan sebagai alat dalam perhitungan pajak penghasilan terutang. Metode yang digunakan penulis dalam penelitian ini adalah dalam perhitungan penyusutan mengunakan garis lurus dan saldo menurun ganda. Perhitungan pajak penghasilan dihitung berdasarkan regulasi undang-undang pajak penghasilan pasal 31E. Hasil penelitian koreksi fiscal atas laporan keuangan komersial laba rugi adalah laporan keuangan menunjukan bahwa perhitungan dan pelaporan pajak penghasilan belum sesuai dengan undang- undang. Koreksi fiscal menunjukan ada beberapa biaya yang dikoreksi antara lain biaya penyusutan bangunan dikoreksi negatif sebesar Rp2.874.500,00. Biaya penyusutan peralatan dikoreksi positif sebesar Rp7.243.275,00. Biaya penyusutan kendaraan dikoreksi positif sebesar Rp1.734.808,64. Biaya gaji direktur dikoreksi positif sebesar Rp54.000.000,00. Biaya cadangan kerugian piutang dikoreksi positif sebesar Rp30.000.000,00. Biaya pajak dikoreksi positif sebesar Rp69.590.000,00. Biaya promosi dikoreksi positif sebesar Rp9.400.000,00. Jumlah koreksi positif sebesar Rp171.968.083,64 dan koreksi negatif sebesar Rp2.874.500,00. Akibat dari koreksi tersebut mengakibatkan kenaikan dalam penghasilan kena pajak dari Rp2.241.427.939,36 menjadi Rp2.518.021.523,00, dan pajak penghasilan yang harus dibayar sebesar Rp299.510.257,62 dikurangi dengan beban pajak Rp69.590.000,00 sehingga jumlah pajak terutang kurang bayarsebesar Rp229.920.257,62 dengan demikian perhitungan pajak penghasilan termasuk dalam PPh pasal 29 tentang pajak kurang bayar.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/61
10.32486/aksi.v3i1.61
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 1 (2018)
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2528-6145
10.32486/aksi.v3i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/61/53
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/62
2021-10-26T17:57:38Z
aksi:ART
Analisis Tatakelola Sistem Informasi Pada PT. Duta Kartika Agro Lestari Menggunakan COBIT 4.1 (Studi Kasus: PT. Duta Kartika Agro Lestari)
Azis, Muh
Lestariningsih, Tri
Penerapan Teknologi Informasi telah menjadi unsur penting karena daya efektifitas dan efisiensiyang mampu mempercepat kinerja sehingga dapat mendorong keunggulan bersaing baik secara finansial maupun jaringan.Tata kelola TI memungkinkan organisasi atau perusahaan untuk memperoleh keuntungan penuh dari suatu informasinya, menurut (Heru Nugroho,Telkom unversity, 2016) mengatakan Pertumbuhan investasi TI tahun 2016 meningkat sekitar 4.2% pertahun dan terus tumbuh. Tidak sedikit jumlah nilai uang yang diinvestasikan pada bidang TI, hanya saja jika tidak membawa manfaat bagi tercapainya tujuan bisnis, hal tersebut menjadi sia-sia belaka. Nilai investasi TI dinilai lebih dari sekitar 50% dari total investasi perusahaandengan memaksimalkan keuntungan dari peluang dan keuntungan kompetitif yang dimiliki. Oleh karenanya tata kelola TI juga harus dilakukan pada lingkungan perusahaan. Dengan adanya IT governance (tata kelola TI yang baik) yang berjalan di dalam suatu organisasi perusahaan tersebut maka puluhan IT process (IT activities) yang di jalankan dapat berjalan secara sistematis, terkendali dan efektif. Sehingga dapat menciptakan efisiensi yang akan dengan sendirinya mengurangi biaya operasional dan meningkatkan daya saing Output dan Outcome dari IT governance yang baik tersebut hanya dapat di capai jika tata kelola tersebut di kembangkan dengan menggunakan IT framework berstandar internasional, misal dengan mengimplementasikan COBIT.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/62
10.32486/aksi.v3i1.62
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 1 (2018)
2541-3198
2528-6145
10.32486/aksi.v3i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/62/54
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/63
2021-10-26T17:57:38Z
aksi:ART
Analisis Pengaruh Kompetensi, Motivasi, Kedisiplinan Dan Kompensasi Tehadap Kinerja Sumber Daya Manusia Menggunakan Analisis Partial Least Square
Suhasto, Iwan
Lestariningsih, Tri
Suatu keberhasilan perusahaan sangat dipengaruhi oleh kinerja karyawannya. Untuk mencapai keberhasilan itu diperlukanlah landasan yang kuat dari para karyawannya, diantaranya adalah kompetensi, motivasi, kedisiplinan dan komitmen. Bagi Politeknik Negeri Madiun, hal ini menjadi tantangan untuk memberikan bekal kepada mahasiswanya agar menghasilkan lulusan yang memenuhi standar kinerja dunia global. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, motivasi dan kedisiplinan terhadap komitmen dan kinerja SDM dari alumni Program Studi Komputerisasi Akuntansi Politeknik Negeri Madiun, sehingga dapat mengetahui tingkat keberhasilan pendidikan dan pelatihan yang diberikan selama mengikuti perkuliahan. Populasi dalam penelitian ini adalah seluruh alumni Program Studi Komputerisasi Akuntansi Politeknik Negeri Madiun yang lulus pada 2012-2015, sejumlah 325 orang. Disebabkan karena keterbatasan jarak dan waktu maka pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive random sampling, sehingga memperolah reponden sejumlah 124 orang. Data tersebut dikumpulkan dengan menggunakan kouesioner kepada para responden. Untuk menjawab permasalahan dalam penelitian dan pengujian hipotesis penelitian, maka digunakan teknik analisis Partial Least Square (PLS) dengan menggunakan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa 1) kompetensi berpengaruh terhadap komitmen, 2) motivasi berpengaruh terhadap komitmen, 3) kedisiplinan berpengaruh terhadap komitmen, 4) kompetensi berpengaruh terhadap kinerja, 5) motivasi berpengaruh terhadap kinerja, 6) kedisiplinan berpengaruh terhadap kinerja, dan 7) komitmen berpengaruh terhadap kinerja.
Politeknik Negeri Madiun
2021-10-27
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https://journal.pnm.ac.id/index.php/aksi/article/view/63/55
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/64
2021-10-26T17:57:38Z
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Analisis Faktor Fundamental Terhadap Manajemen Laba Pada Perusahaan Yang Listed di Bursa Efek Indonesia
Purbandari, Theresia
Immanuela, Intan
Manajemen laba adalah pemilihan kebijakan akuntansi oleh manajer untuk mencapai tujuan tertentu sesuai dengan kepentingan manajemen. Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang mempengaruhi manajemen laba. Data penelitian ini adalah perusahaan yang telah melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI) pada tahun 2010. Purposive sampling diterapkan untuk mendapatkan sampel yaitu, sepuluh perusahaan. Itu dilakukan melalui observasi selama empat tahun (dari 2010 hingga 2013), sehingga total sampel dari empat puluh perusahaan. Pengolahan data dilakukan menggunakan SPSS versi 17. Sementara, pengujian hipotesis menggunakan analisis regresi linier berganda. Setelah data berhasil diuji dalam hal asumsi klasik seperti normalitas, autokorelasi, multikolinieritas, dan heteroskedastisitas, hasil pengujian hipotesis membuktikan bahwa variabel pertumbuhan perusahaan (0,000 <0,05) dan variabel kehadiran komite audit (0,083 < 0.10) mempengaruhi manajemen laba; sedangkan tidak ada efek pada variabel ukuran perusahaan, persentase saham yang ditawarkan selama IPO, leverage, ukuran kantor akuntan publik, proporsi dewan komisaris, jumlah dewan direksi, dan kepemilikan institusional.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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https://journal.pnm.ac.id/index.php/aksi/article/view/64
10.32486/aksi.v3i1.64
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 1 (2018)
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https://journal.pnm.ac.id/index.php/aksi/article/view/64/56
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/65
2021-10-26T17:57:51Z
aksi:ART
Analisis Laju Pertumbuhan Pajak Restoran dan Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Ponorogo
Ulfah, Ika
Pajak Restoran merupakan salah satu jenis pajak daerah. Semakin berkembangnya Kabupaten Ponorogo menjadi peluang bagi para pengusaha untuk menyediakan layanan restoran. Hal tersebut menjadi salah satu sumber pendapatan bagi Kabupaten Ponorogo. Penelitian ini menganalisis laju pertumbuhan pajak restoran dari tahun 2011 sampai tahun 2015 serta untuk mengetahui kontribusinya terhadap pendapatan asli daerah di Kabupaten Ponorogo. Penelitian dilaksanakan di Kantor Dinas Pendapatan Pengelolaan Keuangan dan Barang Milik Daerah (DPPKBMD) Kabupaten Ponorogo. Penelitian menggunakan metode deskriptif kuantitatif. Hasil menunjukkan bahwa laju pertumbuhan pajak restoran mengalami penurunan pada tahun 2012 dari tahun sebelumnya. Sedangkan pada tahun 2013 mulai mengalami peningkatan dan diikuti pula peningkatan kembali pada tahun 2014 hingga tahun 2015. Hasil perhitungan kontribusi pajak restoran dapat dikategorikan sangat kurang karena prosentasenya kurang dari 10% dengan nilai rata-rata per tahun sebesar 1,32%.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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https://journal.pnm.ac.id/index.php/aksi/article/view/65
10.32486/aksi.v3i2.65
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 2 (2018)
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10.32486/aksi.v3i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/65/57
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/66
2021-10-26T17:57:51Z
aksi:ART
Aplikasi Penjualan Barang Tunai Dan Kredit Pada Toko Komputer Rizcom Madiun
Setia, Lutfiyah
Amanda, Riski
Toko Komputer Rizcom bergerak dalam usaha penjualan barang secara tunai maupun kredit, memiliki masalah tersendiri dalam pengolahan datanya, Sementara pembuatan laporan masih menggunakan sistem manual dengan cara mencatatnya di dalam buku besar manual. Transaksi penjualan pada Toko Rizcom merupakan tahapan penting untuk mengetahui besarnya penjualan dan piutang perusahaan yang diperoleh dari transaksi penjualan, sehingga pemilik perusahaan tersebut dapat mengambil keputusan selanjutnya. Permasalahan lainnya adalah perusahaan kesulitan dalam mendapatkan dan mengetahui informasi data yang keliru secara cepat dan akurat. Hal ini sangatlah tidak efisien dan menghabiskan waktu. Untuk itu diperlukan sistem manajemen yang baik agar dapat bersaing dengan perusahaan-perusahaan lain. Rancangan sistem informasi yang lebih tepat dan akurat yang dapat dipergunakan pada Toko Komputer Rizcom berupa Aplikasi Akuntansi Penjualan Barang Tunai dan Kredit dengan menggunakan Netbeans. Hal ini dapat membantu pemilik perusahaan, petugas admin, dan konsumen dalam proses layanan penjualan beserta pelaporannya.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/66
10.32486/aksi.v3i2.66
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 2 (2018)
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https://journal.pnm.ac.id/index.php/aksi/article/view/66/58
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/67
2021-10-26T17:57:51Z
aksi:ART
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Agresivitas Pajak
Aalin, Elmi
Tanggung jawab sosial perusahaan di Indonesia dianggap sebagai konsep sukarela. Namun, mayoritas perusahaan yang terdaftar di Bursa Efek Indonesia secara sukarela mengungkapkan informasi tentang tanggung jawab sosial perusahaan dalam laporan tahunan mereka. Hal ini menimbulkan pertanyaan mendasar, jika tanggung jawab sosial perusahaan masih dianggap sebagai konsep sukarela, mengapa perusahaan mencoba untuk mengungkapkan lebih banyak informasi tentang tanggung jawab sosial perusahaan saat ini?
Tujuan penelitian ini adalah untuk menguji hubungan antara pengungkapan tanggung jawab sosial perusahaan dan agresivitas pajak. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017. Penelitian ini menggunakan 319 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017 sebagai sampel. Pengungkapan tanggung jawab sosial perusahaan diukur dengan indeks GRI 3.1. Agresivitas Pajak diukur dengan Tarif Pajak Efektif (ETR) menurut Lanis dan Richardson (2012). Ada beberapa variabel kontrol yang digunakan dalam penelitian ini, seperti profitabilitas, leverage, intensitas modal, dan ukuran perusahaan. Penelitian ini memberikan bukti empiris bahwa pengungkapan tanggung jawab sosial perusahaan berpengaruh positif secara statistik signifikan terhadap agresivitas pajak. Hasil dari penelitian ini menunjukkan bahwa perusahaan dengan pengungkapan tanggung jawab sosial memiliki kecenderungan untuk melakukan agresivitas pajak. Selanjutnya, dapat dikatakan bahwa pengungkapan tanggung jawab sosial perusahaan yang digunakan oleh perusahaan untuk menyamarkan agresivitas pajak.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/67
10.32486/aksi.v3i2.67
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 2 (2018)
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https://journal.pnm.ac.id/index.php/aksi/article/view/67/59
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/68
2021-10-26T17:57:51Z
aksi:ART
Kritik Atas Tujuan Akuntansi Syariah: Perspektif Realitas Sadrian
Alfia, Yulis
Triyuwono, Iwan
Mulawarman, Aji
Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat memiliki peran penting dalam membangun basis nilai dan bentuk dalam realitas akuntansi. Pendekatan kritis yang digunakan adalah perspektif realitas Sadrian. Perspektif ini digunakan untuk menjawab celah tujuan akuntansi syariah yang terinfiltrasi oleh pandangan dualitas modern. Eksplorasi kritis yang dilakukan menjawab kegelisahan peneliti bahwa infiltrasi modern terjadi dalam konstruksi tujuan akuntansi syariah yang memiliki basis ontologi tauhid, pandangan tentang keutuhan. Hal ini dapat dikonfirmasi dari dua aspek kritis, yaitu: keberadaan (eksistensi) realitas akuntansi dan epistemologi. Dialektika kritisnya memberikan gambaran bahwa terdapat celah (inkonkruensi) dengan basis ontologisnya, tauhid.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/68
10.32486/aksi.v3i2.68
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 2 (2018)
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https://journal.pnm.ac.id/index.php/aksi/article/view/68/60
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/69
2021-10-26T17:57:51Z
aksi:ART
Peran Affection Attachment, Perceived Cost, Dan Continuance Sebagai Faktor Moderasi: Pengukuran Pemanfaataan Sistem Informasi Terhadap Kinerja Dan Akuntabilitas Publik (Studi Kasus di Pemerintah Daerah DIY)
Fajri, Faridiah
Oktyawati, Dianila
Kebijakan desentralisasi pengelolaan keuangan memberikan dampak adanya variasi dalam praktik maupun kondisi keuangan pemerintah daerah. Desentralisasi fiskal ini menuntut pemerintah daerah untuk menjaga kinerja dan akuntabilitas publik sebagai bentuk pertanggungjawaban atas kebijakan yang dijalankan. Keandalan pengelolaan keuangan merupakan salah satu komponen utama yang dapat didukung oleh sistem informasi. Hal ini juga diatur dalam peraturan terkait pengelolaan keuangan pemerintah daerah yang mendorong pemanfaatan dan pengembangan teknologi informasi. Sistem informasi memiliki lingkup yang luas dengan berbagai unsur di dalamnya. Salah satu unsur di dalamnya adalah pengguna. Unsur ini menjadi vital di organisasi pemerintahan karena membutuhkan komitmen individu. Penelitian ini bertujuan untuk melihat pengaruh komitmen organisasi dengan 3 pendekatan, yaitu affective, perceived cost, dan normative sebagai pemoderasi atas pemanfaatan sistem informasi terhadap kinerja dan akuntabilitas publik. Sehingga penelitian ini menggunakan individu pengguna sistem pengelolaan keuangan sebagai sampel penelitian agar mampu memetakan bagaimana penggunaan sistem informasi di pemerintah daerah. Penelitian ini menunjukkan bahwa faktor kelekatan emosional dan kepercayaan atas tanggung jawab individu mampu meningkatkan dampak penggunaan sistem terhadap akuntabilitas dan kinerja manajerial.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/69
10.32486/aksi.v3i2.69
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 2 (2018)
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10.32486/aksi.v3i2
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https://journal.pnm.ac.id/index.php/aksi/article/view/69/61
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/70
2021-10-26T17:57:51Z
aksi:ART
Pengaruh Biaya Lingkungan, Kepemilikan Asing dan Political Cost Terhadap Kinerja Perusahaan Pertambangan di Indonesia
Dewata, Evada
Jauhari, Hadi
Sari, Yuliana
Jumarni, Eka
Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif. Variabel independen dalam penelitian ini meliputi biaya lingkungan, kepemilikan asing dan political cost sedangkan variabel dependen kinerja perusahaan. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI periode 2012-2017 yang berjumlah 41 emiten, Teknik purposive sampling digunakan untuk menentukan sampel dan diperoleh sebanyak 10 emiten. Hasil penelitian menunjukkan secara parsial, biaya lingkungan berpengaruh negatif terhadap kinerja perusahaan, kepemilikan asing dan political cost tidak berpengaruh terhadap kinerja perusahaan. Secara simultan, biaya lingkungan, kepemilikan asing dan political cost berpengaruh signifikan terhadap kinerja perusahaan dengan kontribusi nilai R2 sebesar 52,57%.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/70
10.32486/aksi.v3i2.70
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 3 No. 2 (2018)
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https://journal.pnm.ac.id/index.php/aksi/article/view/70/62
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/71
2021-10-26T17:56:45Z
aksi:ART
Strategi Pengembangan Wilayah Melalui Pemetaan Daya Saing Ekonomi Kawasan Karesidenan Pekalongan
Karunia, Anita
Faidah, Yusri
Penelitian ini bertujuan untuk mengetahui potensi daerah di wilayah Eks Karesidenan Pekalongan melalui analisis keunggulan komparatif, kompetitif dan terspesialisasi sehingga dapat disusun strategi pengembangan wilayah. Penelitian ini dianalisis menggunakan metode deskriptif kuantitatif dengan analisis Static Location Quotient (SLQ) dan analisis Shift Share (SS) dengan modifikasi Estaban Marquiles. Hasil penelitian ini menunjukan bahwa sektor yang memiliki keunggulan komparatif pada seluruh Kabupaten/Kota di Karesidenan Pekalongan adalah Sektor Penyediaan Akomodasi dan Makan Minum. Sedangkan sektor yang dapat menjadi pontensi unggulan secara komparatif adalah Sektor Perdagangan Besar dan Eceran, Reparasi Mobil dan Sepeda Motor; Sektor Jasa Pendidikan; serta Sektor Jasa Lainnya. Hasil analisis selanjutnya menunjukan bahwa sektor yang meniliki keunggulan kompetitif antara lain Sektor Pertambangan dan Penggalian kecuali Kota Pekalongan dan Kota Tegal; Sektor Industri Pengolahan kecuali Kabupaten Batang; serta Sektor Jasa Perusahaan kecuali Kabupaten Tegal dan Kota Pekalongan. Perbedaan hasil analisis potensi sektoral Kabupaten/Kota di Karesidenan Pekalongan menjadi dasar dalam menyusun strategi pengembangan wilayah secara sinergis yaitu dengan melihat sektor/komoditi apa yang dapat dikembangkan dengan cepat, baik karena potensi alam maupun karena sektor itu memiliki keunggulan komparatif dan kompetitif untuk dikembangkan.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/71
10.32486/aksi.v2i1.71
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 1 (2017)
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10.32486/aksi.v2i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/71/63
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/72
2021-10-26T17:56:45Z
aksi:ART
Menguji Faktor-Faktor Yang Berpengaruh Terhadap Ketaatan Pajak
Suwito, Edy
Penelitian ini bertujuan untuk menguji pengaruh Sanksi Pajak, Kesadaran Pajak, Pelayanan Pajak, dan Tingkat Pemahaman Perpajakan terhadap Ketaatan Pajak, dengan objek penelitian KPRI di Kota Madiun, hasil penelitian ini menegaskan bahwa faktor-faktor di atas mempengaruhi ketaatan pajak.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/72
10.32486/aksi.v2i1.72
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 1 (2017)
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https://journal.pnm.ac.id/index.php/aksi/article/view/72/64
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/73
2021-10-26T17:56:45Z
aksi:ART
Evaluasi Penerapan Sistem Akuntansi Akrual: Studi Kasus di Badan Layanan Umum Daerah Rsud Kardinah Kota Tegal
Sari, Yeni
Tika, Hetika
Mahmudah, Nurul
Penelitian ini bertujuan untuk menggali sejauh mana perkembangan penerapan PP No 71/2010 yang telah diterapkan dalam proses akuntansi pada BLUD RSUD Kardinah Kota Tegal. Dikaitkan dengan adanya perubahan sistem akuntansi pemerintahan dari cash basis menuju accrual basis yang ditetapkan dengan PP No 71 Tahun 2010. Metodologi penelitian yang digunakan adalah metode deskriptif dengan metode interpretatif dan menggunakan data primer yang diperoleh dengan wawancara kepada kepala Bagian Akuntansi RSUD Kardinah serta pemangku kepentingan pada RSUD Kardinah. Hasil dari penelitian ini memperlihatkan bahwa RSUD Kardinah telah siap dan melaksanakan SAP berbasis akrual. Dilihat dari beberapa parameter seperti tingkat penerapan PP 71 Tahun 2010, kesiapan SDM, komitmen organisasi, komunikasi, kualitas sistem informasi akuntansi, kualitas pelaporan keuangan, kesiapan sarana prasarana dan dukungan konsultan terhadap pelaksanaan basis akrual. Diharapkan meskipun telah siap melaksanakan SAP basis akrual, pihak manajemen RSUD Kardinah dan juga Pemerintah Kota Tegal dapat selalu memperbaiki peraturan-peraturan di tingkat teknis dalam mensikapi perubahan-perubahan peraturan mengenai penerapan akrual basis.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/73
10.32486/aksi.v2i1.73
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 1 (2017)
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10.32486/aksi.v2i1
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https://journal.pnm.ac.id/index.php/aksi/article/view/73/65
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/74
2021-10-26T17:56:45Z
aksi:ART
Deteksi Kecurangan Akademik Pada Mahasiswa D III Akuntansi Politeknik Harapan Bersama Tegal Dengan Modelfraud Triangle
Widianto, Andri
Sari, Yeni
Perguruan Tinggi sebagai sistem pendidikan nasional memiliki peran strategis dalam mendidik kehidupan bangsa dan memajukan sains dan teknologi dengan mengamati dan menerapkan nilai humaniora serta budaya dan pemberdayaan bangsa yang lestari. Peran strategis dalam mendidik kehidupan bangsa yang dimiliki oleh perguruan tinggi terancam oleh praktik penipuan yang terjadi, dan biasa disebut sebagai kecurangan akademik. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner yang disajikan dalam kuesioner; Dalam bentuk pertanyaan tertutup yang dibuat dengan menggunakan skala interval. Hasil uji T menunjukkan bahwa variabel Tekanan, Peluang, Rasionalisasi signifikan dan signifikan terhadap Penipuan Akademik sedangkan uji F (simultan) menunjukkan bahwa variabel Tekanan, Peluang, Rasionalisasi secara simultan dan signifikan mempengaruhi kecurangan akademik.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/74
10.32486/aksi.v2i1.74
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 1 (2017)
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https://journal.pnm.ac.id/index.php/aksi/article/view/74/66
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/75
2021-10-26T17:56:45Z
aksi:ART
Pengaruh Corporate Governance dan Kebijakan Utang Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia
Sari, Ati
Setiyowati, Supami
Penelitian ini menguji tentang pengaruh corporate governance dan kebijakan hutang terhadap kinerja keuangan. kebijakan utang di ukur dengan debt to total asset ratio dan corporate governance dalam penelitian ini menggunakan empat proksi , yakni kepemilikan manajerial, kepemilikan institusional, komite audit, dan dewan komisaris independen. populasi dalam penelitian ini adalah perusahaan yang terdaftar di bursa efek indonesia pada tahun 2014 hingga tahun 2015 sampel penelitian ditetapkan sebanyak 60 perusahaan pada bidang manufaktur. Teknik analisis yang digunakan adalah regresi linier berganda. hasil penelitian ini menemukan bahwa kebijakan utang, kepemilikan institusional,komite audit dan komisaris independen berpengaruh terhadap kinerja keuangan. kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/75
10.32486/aksi.v2i1.75
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 1 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/75/67
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/76
2021-10-26T17:56:45Z
aksi:ART
Pengaruh Corporate Governance dan Kinerja Keuangan terhadap Kebijakan Deviden pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia Tahun 2014 -2015
Setiyowati, Supami
Sari, Ati
Penelitian ini menguji tentang pengaruh corporate governance dan kinerja keuangan terhadap kebijakan deviden. Corporate governance dalam penelitian ini menggunakan empat proksi , yakni kepemilikan manajerial, kepemilikan institusional, komite audit, dan dewan komisaris independen. Kinerja keuangan di ukur dengan ROA. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 hingga tahun 2015 Sampel penelitian ditetapkan sebanyak 60 perusahaan pada bidang manufaktur . Teknik analisis yang digunakan adalah Regresi linier berganda. Hasil penelitian ini menemukan bahwa kepemilikan manajerial, komite audit, dewan komisaris independen dan kinerja keuangan terbukti berpengaruh secara parsial terhadap kebijakan deviden Sebaliknya kepemilikan institusional tidak terbukti berpengaruh terhadap kebijakan deviden.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/76
10.32486/aksi.v2i1.76
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 1 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/76/68
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/77
2021-10-26T17:57:15Z
aksi:ART
Akuntabilitas Pengelolaan Dana Desa (DD) Studi Kasus Pada Desa Wonodadi Kecamatan Ngrayun Kabupaten Ponorogo
Hidayah, Nurul
Wijayanti, Iin
Penelitian ini dilakukan untuk mendeskripsikan dan menganalisis sistem akuntabilitas pengelolaan dana Desa yang dimulai dari tahap perencanaan, pengelolaan dan pertanggungjawaban. Penelitian ini dilakukan karena tim pelaksana dana Desa dalam menyelenggarakan dana Desa belum sesuai dengan ketentuan yang berlaku. Penelitian ini diharapkan dapat memberikan manfaat bagi pemerintah Desa, dalam meningkatkan akuntabilitas pengelolaan Dana Desa.
Penelitian ini dilakukan pada Desa Wonodadi Kecamatan Ngrayun Kabupaten Ponorogo sebagai lokasi pelaksanaan pengelolaan dana Desa. penelitian dilakukan wawancara secara mendalam, serta mengamati langsung pada pelaksanaan pengelolaan Dana Desa.
Hasil penelitian ini menujukkan bahwa tahap perencanaan Dana Desa pada pemerintah Desa Wonodadi telah menerapkan prinsip partisipasi. Untuk tahap pelaksanaan Dana Desa pemerintah Desa belum melaksanakan prinsip transparasi karena pemerintah desa belum bersedia memberikan informasi maupun data mengenai keuangan Desa. Sedangkan disisi pertanggungjawaban dari segi fisik masih perlu ditingkatkan lagi termasuk dari segi papan informasi bagi masyarakat harus dibuat dari bahan yang tahan lama, minimal dapat bertahan satu tahun. Pertanggungjawaban dari segi administrasi juga masih perlu ditingkatkan agar lebih disiplin administrasi.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/77
10.32486/aksi.v2i2.77
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 2 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/77/69
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/78
2021-10-26T17:57:15Z
aksi:ART
Mengungkap Fenomena Pengawasan Publik Terhadap Dana Desa di Kabupaten Madiun
Wibisono, Nurharibnu
enelitian ini bertujuan untuk mengungkap pengawasan publik terhadap pengelolaan dan pertanggungjawaban Dana Desa di kabupaten Madiun. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologis. Penelitian ini dilakukan di wilayah Kabupaten Madiun. Pengumpulan data dilakukan pada bulan Juli dan Agustus tahun 2017. Data penelitian dikumpulkan dengan metode wawancara mendalam (indept interview) dan diskusi berkelompok atau focus group discussion (FGD) dengan para informan yang terdiri dari stakeholders Dana Desa, yang terdiri dari unsur pemerintah desa (kepala desa dan perangkat desa), unsur organisasi kemasyarakatan desa (anggota Badan Permusyawaratan Desa), lembaga swadaya masyarakat (LSM) pemerhati Dana Desa dan wartawan. Di sisi lain, dilakukan studi literatur untuk memahami fenomena yang terjadi terkait pengawasan Dana Desa. Hasil penelitian menemukan penyebab lemahnya pengelolaan Dana Desa atau adanya kecenderungan penyalahgunaan Dana Desa, yaitu tidak berfungsinya peran pendamping desa, lemahnya unsur pembinaan dan pengawasan dari Camat, Lemahnya unsur pembinanaan dan pengawasan oleh Tim Pengawalan Pengamanan Pemerintahan dan Pembangunan (TP4), lemahnya pengawasan oleh BPD, lemahnya partisipasi masyarakat dalam pengawasan Dana Desa, tingginya biaya non budgeter, dan kurang cakapnya sumber daya manusia (SDM) pengelola Dana Desa dan Kepala Desa.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/78
10.32486/aksi.v2i2.78
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 2 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/78/70
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/79
2021-10-26T17:57:15Z
aksi:ART
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial di RSUD Dr. Harjono S. Ponorogo
Mustoffa, Ardyan
Ulfah, Ika
Penelitian ini menggunakan partisipasi anggaran sebagai variabel independen, kinerja manajerial sebagai variabel dependen, komitmen organisasi dan gaya kepemimpinan sebagai variabel moderating. Tujuan dari penelitian ini adalah untuk menguji pengaruh partisipasi anggaran terhadap kinerja manajerial dengan komitmen organisasi dan gaya kepemimpinan sebagai variabel moderating pada RSUD Dr. Hardjono S. Ponorogo. Hipotesis dalam penelitian ini adalah H1: Partisipasi penyusunan anggaran berpengaruh terhadap kinerja manajerial, H2: Komitmen organisasi berpengaruh terhadap hubungan antara partisipasi anggaran dan kinerja manajerial, H3: Gaya kepemimpinan berpengaruh terhadap hubungan antara partisipasi anggaran dan kinerja manajerial. Sampel dalam penelitian ini adalah pejabat/manajer tingkat menengah pada setiap bagian di lingkungan RSUD Dr. Hardjono S. Ponorogo yang terdiri dari Wakil Direktur Medik, Bidang Pelayanan Medik, Bidang Pelayanan Keperawatan, Bidang Pelayanan Penunjang Medik dan Farmasi, Wakil Direktur Administrasi dan Keuangan, Bagian Tata Usaha, Bagian Keuangan, Bagian Perencanaan Program, dan wakil wakilnya.Responden dipilih karena manajer menengah merupakan manajer pelaksana pada perusahaan yang ikut terlibat secara aktif dalam penyusunan anggaran dan teknik pengambilan sampelnya menggunakan metode nonprobability sampling yang berupa purposive sampling Hasil dari penelitian ini adalah: pertama, partisipasi anggaran berpengaruh langsung terhadap kinerja manajerial. Pada penelitian ini menemukan bahwa partisipasi anggaran berpengaruh positif terhadap kinerja manajerial. Semakin tinggi tingkat partisipasi manajer dalam proses penyusunan anggaran maka semakin baik kinerja manajerialnya. Tingkat partisipasi yang lebih tinggi dalam penyusunan anggaran akan menghasilkan inisiatif yang lebih tinggi pula. Partisipasi dalam penyusunan anggaran berpengaruh secara positif terhadap sikap pegawai, meningkatkan kuantitas dan kualitas hasil kerja, dan meningkatkan kerja sama diantara manajer yang berdampak pada peningkatan kinerja. Kedua, tidak terdapat pengaruh yang signifikan antara komitmen organisasi dalam memoderasi hubungan antara partisipasi anggaran dan kinerja. Hal ini mengindikasikan bahwa kombinasi kesesuaian antara partisipasi anggaran dan komitmen organisasi bukanlah merupakan kesesuaian terbaik. Ketiga, tidak terdapat pengaruh yang signifikan antara gaya kepemimpinan dalam memoderasi hubungan antara partisipasi anggaran dan kinerja. Penulis menduga hal ini disebabkan sistem kerja dari sampel penelitian lebih berorientasi kepada tugas sehingga gaya kepemimpinan tidak mempengaruhi hubungan antara partisipasi anggaran dan kinerja.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/79
10.32486/aksi.v2i2.79
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 2 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/79/71
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/80
2021-10-26T17:57:15Z
aksi:ART
Studi Kelayakan Usaha Dan Strategi Pengembangan Usaha Budidaya Ikan Lele di Kecamatan Maospati Kabupaten Magetan
Supriyanto, Muh.
Wiwoho, Rino
Usaha budidaya ikan telah memberikan dampak positif terhadap kehidupan ekonomi masyarakat dalam bentuk penyerapan tenaga kerja atau mengurangi pengangguran, meningkatkan pendapatan petani pembudidaya ikan maupun pelaku usaha yang terlibat secara tidak langsung seperti pedagang pengentas ikan, usaha pemancingan, rumah khas ikan, usaha pasokan pupuk kandang (peternak), dan pupuk buatan (penyedia sarana produksi perikanan), pengangkutan serta para penyedia jasa lainnya yang dengan adanya usaha budidaya ikan. Disamping itu, usaha budidaya ini juga berdampak positif terhadap kehidupan sosial masyarakat serta berkontribusi positif terhadap Produk Domestik Regional Bruto (PDRB) bagi pemerintah daerah setempat. Salah satu komoditas dengan penggunaan media kolam adalah komoditas lele dumbo (Anonim, 2013). Perkembangan usaha budidaya ikan lele semakin meningkat setelah masuknya jenis lele dumbo (Clarias sp.) ke Indonesia (Khairuman dan Amri, 2002). Faktor yang menjadi pesatnya perkembangan budidaya lele dumbo karena dalam proses produksinya lebih banyak memanfaatkan sumber daya yang ada dan menggunakan komponen lokal yang cukup besar, sementara hasil usaha budidaya Lele sangat berpotensi besar terhadap pasar domestik (Tajerin, 2008).
Penelitian ini bermanfaat untuk menambah wawasan, pengetahuan dan strategi pengembangan khususnya bagi para petani ikan lele di Kecamatan Maaospati. Â Sebagai bahan masukan dan informasi yang terkait dengan kebijakan pengembangan usaha kecil berbasis perikanan dengan komoditi unggulan ikan lele. Pengembangan referensi dan ilmu pengetahuan bagi dunia pendidikan, khususnya bidang manajemen dan kewirausahaan. Sebagai bahan acuan bagi para peneliti sejenis dalam usaha pengembangan lebih lanjut.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/80
10.32486/aksi.v2i2.80
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 2 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/80/72
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/81
2021-10-26T17:57:15Z
aksi:ART
Faktor-faktor yang Mempengaruhi Persepsi Mahasiswa Jurusan Akuntansi Untuk Memperoleh Gelar Sertifikasi Profesional Akuntansi
Qimayussa'adah
Kusumaningrum, Dian
Kirowati, Dewi
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi persepsi mahasiswa jurusan akuntansi untuk memperoleh sertifikasi profesi akuntansi. Responden yang terlibat dalam penelitian ini adalah 67 responden yang merupakan mahasiswa akuntansi tingkat akhir. Hasil penelitian menunjukkan bahwa terdapat empat faktor yang mempengaruhi persepsi responden yaitu Faktor 1 yang terdiri dari materi uji sertifikasi, keterjangkauan ke tempat uji sertifikasi, tekanan dan akuntan sebagai profesi yang membosankan. Faktor 2 yang terdiri atas informasi tentang sertifikasi, persyaratan sertifikasi, tempat uji sertifikasi dan minat untuk mengikuti uji sertifikasi.Faktor 3 terdiri atas persepsi mahasiswa bahwa akuntan adalah profesi dengan gaji yang besar dan akuntan memikili status sosial yang tinggi di masyarakat. Serta, Faktor 4 terdiri atas informasi seputar profesi di bidang akuntansi, biaya sertifikasi dan persepsi mahasiswa bahwa akuntan adalah orang-orang yang membosankan.Responden menunjukkan kontradiksi antara minat, keinginan dan informasi yang memadai untuk memperoleh sertifikasi profesi namun menghadapi kendala biaya dan keterjangkauan tempat uji sertifikasi. Selain itu adanya persepsi responden bahwa akuntan adalah pekerjaan yang penuh tekanan dan akuntan adalah orang-orang yang membosankan.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/81
10.32486/aksi.v2i2.81
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 2 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/81/73
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/82
2021-10-26T17:57:15Z
aksi:ART
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi Empiris Pada Kantor UPPD/Samsat Brebes)
Syah, Asrofi
Krisdiyawati
Penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada Kantor UPPD/SAMSAT Brebes. Variabel yang digunakan dalam penelitian ini adalah pengetahuan pajak, pelayanan pajak, sanksi pajak, tingkat pendidikan dan tingkat penghasilan. Metode pengumpulan data dalam penelitian ini yaitu kuesioner, observasi, wawancara dan studi pustaka. Sampel yang digunakan adalah wajib pajak kendaraan bermotor yang terdaftar di Kantor UPPD/SAMSAT sejumlah 135 orang dengan metode pengambilan sampel adalah purposive sampling. Metode analisa data yang digunakan adalah uji regresi linier berganda dengan menggunakan program SPSS versi 22. Hasil penelitian menunjukkan bahwa pelayanan pajak, sanksi pajak dan tingkat penghasilan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada UPPD/SAMSAT Brebes. Sedangkan pengetahuan pajak dan tingkat pendidikan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada UPPD/SAMSAT Brebes.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/82
10.32486/aksi.v2i2.82
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 2 No. 2 (2017)
2541-3198
2528-6145
10.32486/aksi.v2i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/82/74
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/83
2021-10-26T17:56:19Z
aksi:ART
Partial Least Square Pada Pengukuran Usabilitas Aplikasi SIMKOPSYAH
Setia, Lutfiyah
Pembuatan suatu aplikasi harus dilakukan dengan memperhatikan faktor kemudahan penggunaan (usability). Usability aplikasi penting untuk diperhatikan agar pengguna yang mengimplementasikan aplikasi tersebut merasa mudah untuk menggunakannya, memperoleh informasi yang diperlukan, dan tertarik untuk masuk lebih dalam pada aplikasi. Penelitian ini dilakukan untuk menganalisis apakah aplikasi SIMKOPSYAH memiliki akseptabilitas berdasarkan kriteria usability aplikasi. Penelitian dilakukan dengan menggunakan kuesioner sebagai instrumen penelitian. Kuesioner penelitian yang disebar terdiri atas 45 pertanyaan Alat analisis yang digunakan adalah Partial Least Square (PLS) pada program SmartPLS versi 2.0. Berdasarkan pengolahan data diperoleh hasil bahwa dari 5 variabel usability yang digunakan pada kuesioner, hanya 1 variabel yang signifikan digunakan untuk menganalisis usability aplikasi yaitu error/lain-lain. Dari 5 variabel tersebut aplikasi SIMKOPSYAH belum memenuhi 4 variabel lainnya sehingga dapat disimpulkan bahwa aplikasi SIMKOPSYAH belum memenuhi kriteria-kriteria usability. Faktor yang paling dominan mempengaruhi kenaikan tingkat usability adalah kesalahan dari dalam system dan kesalahan pengguna (ER) terutama cepat atau tidak pengguna memperbaiki kesalahan (ER5) sekaligus berpengaruh positif dalam menaikkan tingkat akseptabilitas aplikasi SIMKOPSYAH.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/83
10.32486/aksi.v1i1.83
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 1 No. 1 (2016)
2541-3198
2528-6145
10.32486/aksi.v1i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/83/75
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/84
2021-10-26T17:56:19Z
aksi:ART
Analisis Sitem Informasi dalam Perspektif Human Computer Interaction
Lestariningsih, Tri
Peran utama HCI adalah untuk menghasilkan sebuah sistem yang berguna, aman, produktif , efektif, efisien dan fungsional.Permasalahan – permasalahan yang sering muncul dalam interaksi manusia dengan komputer adalah sering terjadinya salah persepsi manusia ( pengguna ) terhadap software yang ada, sehingga bukan efektivitas dan efisiensi kerja yang diperoleh, akan tetapi justru menyebabkan pekerjaan tidak efisien dan efektiv, pengguna sering mengalami kesulitan menggunakan software tersebut karena tidak familiar dengan software, software terlalu rumit sehingga sulit dipelajari, software tidak sesuai dengan kebutuhan pengguna dan tidak atau belum mengakomodasi kebutuhan yang penting bagi pengguna.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/84
10.32486/aksi.v1i1.84
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 1 No. 1 (2016)
2541-3198
2528-6145
10.32486/aksi.v1i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/84/76
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/85
2021-10-26T17:56:19Z
aksi:ART
Penilaian Tingkat Kesehatan Keuangan Industri Rokok Sebagai Alat Pendeteksi Resiko Kebangkrutan pada Perusahaan Rokok Yang Terdaftar di Bursa Efek Indonesia
Kirowati, Dewi
Anggraeny, Shinta
Penelitian ini dilakukan dalam bentuk analisis laporan keuangan yang bertujuan untuk mengetahui kinerja perusahaan dalam suatu periode tertentu.Analisis dilakukan selain untuk evaluasi kinerja perusahaan diperlukan untuk mengetahui tingkat kesehatan perusahaan serta resiko kebangkrutan yang dihadapi perusahaan.Hasil analisis dapat digunakan untuk mengambil keputusan atau kebijakan dimasa datang yang tepat untuk mengurangi resiko-resiko yang dihadapi.Bursa Efek Indonesia Kantor Perwakilan Surabaya Jl. Basuki Rahmat No. 46 Surabaya60261 Jawa Timur Indonesia sebagai sumber data penelitian.Empat perusahaaan besar pada industri rokok yang terdaftar di BEI (Bursa Efek Indonesia) yang menjadi objek penelitian adalah PT Bentoel Internasional Investama Tbk, PT Hanjaya Mandala Sampoerna Tbk terdaftar, PT Gudang Garam Tbk, dan PT Wismilak Inti Makmur Tbk. Data sekunder yang akan dianalisis adalah laporan keuangan periode 2009 s.d. 2013. Analisis yang digunakan untuk mengetahui kinerja dan tingkat kesehatan perusahaan menggunakan rasio keuangan, sedangkan untuk prediksi resiko kebangkrutan menggunakan Almant Z-Score. PT Bentoel Internasional Investama Tbk tahun 2009, 2012, dan 2013 dalam kondisi kurang sehat.Tahun 2010 dan 2011 PT Bentoel Internasional Investama Tbk dalam kondisi sehat. PT Bentoel Internasional Investama Tbk dalam tahu 2009 s.d. 2012 kondisi perusahaan dalam grey areadan tahun 2013 kondisi bangkrut. PT Hanjaya Mandala Sampoerna Tbk digolongkan perusahaan yang dapat berdaya saing, tahun 2009 s.d. 2013 dalam kondisi sehat dan tidak bangkrut. PT Gudang Garam Tbk dalam tahun 2009 s.d. 2013 dalam kondisi kurang sehat dan grey area. PT Wismilak Inti Makmur Tbk terlihat sangat mengesankan yaitu kondisi sehat dalam tahun 2011 s.d. 2013 terhitung sejak terdaftar di BEI dan dapat diketahui nilai Z mengalami kenaikan walaupun masih dalam kondisi grey area.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/85
10.32486/aksi.v1i1.85
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 1 No. 1 (2016)
2541-3198
2528-6145
10.32486/aksi.v1i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/85/77
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/86
2021-10-26T17:56:19Z
aksi:ART
Perspektif Interpretif-Hermeneutik
Qimayussa'adah
Riset-riset akuntansi kini berkembang dengan menggunakan multiparadigma. Selain positivistik, saat ini paradigma interpretif, kritis dan posmodernisme juga diterapkan dalam riset-riset akuntansi. Paper ini bertujuan untuk medeskripsikan paradigma interpretif, khususnya pendekatan hermeneutik, untuk mendapatkan pemahaman yang lebih baik tentang penggunaan hermeneutik dalam riset akuntansi sebagai bagian dari riset akuntansi multiparadigma. Teologi dan linguistik adalah dua cabang ilmu yang telah lebih dulu menerapkan hermeneutik sebagai metode penafsiran. Pendekatan hermeneutik menekankan pada proses menerjemahkan, menginterpretasikan dan menafsirkan teks. Dalam proses tersebut, hermeneutik menganggap bahwa realitas adalah subjektif.Dalam riset akuntansi, hermeneutik dapat digunakan sebagai metode analisis data, terutama dalam bentuk teks. Hermeneutik dapat digunakan dengan berbagai kombinasi dan berbagai perspektif.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/86
10.32486/aksi.v1i1.86
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 1 No. 1 (2016)
2541-3198
2528-6145
10.32486/aksi.v1i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/86/78
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/87
2021-10-26T17:56:19Z
aksi:ART
Analisis Kinerja Keuangan dan Alokasi Belanja Modal Pemerintah Daerah (Studi Kasus di Pemerintah Kota Madiun Tahun 2011-2015)
Anggraeny, Shinta
Kudhori, Ahmad
Lestariningsih, Tri
Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan rasio kemandirian keuangan, efisiensi PAD dan derajat desentralisasi serta alokasi belanja modal selalu mengalami kenaikan dari tahun 2011-2015. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang terdiri dari derajat desentralisasi, efektivitas PAD dan kemandirian keuangan secara simultan maupun parsial berpengaruh signifikan terhadap alokasi belanja modal. Nilai adjusted R2 sebesar 0,658 hal ini menunjukkan bahwa sebesar 65,80% variasi dari alokasi belanja modal dapat diterangkan oleh variabel desentralisasi fiskal, efektivitas PAD dan kemandirian keuangan, sedangkan 34,20% diterangkan oleh variabel lain yang tidak masuk dalam penelitian ini.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/87
10.32486/aksi.v1i1.87
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 1 No. 1 (2016)
2541-3198
2528-6145
10.32486/aksi.v1i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/87/79
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/88
2021-10-26T17:56:19Z
aksi:ART
Sistem Monitoring Perkuliahan Menggunakan Pola Desain MVC di Politeknik Negeri Madiun
Atmaja, Ardian
Susanto, Fredy
Dengan berubahnya status menjadi Politeknik Negeri Madiun (PNM), maka PNM menjadi tambahan referensi bagi para lulusan SMA/SMK sederajad untuk melanjutkan pendidikan tingginya. PNM sebagai satu-satunya perguruan tinggi negeri yang ada di karasidenan Madiun pada Tahun Akademik 2014/2015 telah memiliki 1.031 mahasiswa dan 120 dosen yang akan terus meningkat seiring meningkatnya sarana dan prasarana perkuliahan. Selain sarana dan prasarana yang terus meningkat, kebijakan-kebijakan baru telah lahir dan memerlukan sebuah instrumen yang dapat mendukung jalannya kebijakan tersebut guna menciptakan kegiatan belajar mengajar yang kondusif di PNM. Salah satu intrumen yang dibutuhkan adalah sebuah sistem yang dapat memonitor jadwal perkuliahan di PNM secara real time yang terintegrasi dengan aplikasi-aplikasi lainnya yang sudah ada. Dengan kondisi seperti itu maka pada penelitian terapan ini akan dikembangkan sebuah sistem informasi monitoring perkuliahan di PNM yang mengadopsi pola desain MVC (Model-View-Controller). Pola desain MVC menerapkan prinsip pembagian fokus (Separation of Concern) yang membagi-bagikan kode ke dalam beberapa bagian. Masing-masing bagian kode ini memiliki tanggung jawab masing-masing, dimana akan mudah untuk dikembangkan dan diintegrasikan dengan aplikasi lainnya yang berbeda platform. Sistem yang dibangun disimpan di server PNM sehingga dapat dipantau oleh civitas akademika PNM secara real time dan online serta divisualisasikan pada televisi layar lebar yang dipasang di area gedung perkuliahan. Para dosen dapat berinteraksi dengan sistem ini terkait agenda matakuliah yang diampunya menggunakan gadget yang dimilikinya. Sistem tersebut juga berhasil diintegrasikan dengan aplikasi Single Sign On (SSO) PNM yang berbeda platform sehingga pengelolaannya menjadi terintegrasi oleh satu akun otentifikasi.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/88
10.32486/aksi.v1i1.88
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 1 No. 1 (2016)
2541-3198
2528-6145
10.32486/aksi.v1i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/88/80
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/91
2022-03-15T06:51:17Z
aksi:ART
Institutional Ownership, Audit Quality, Gender Diversity and Political Connection to Tax Aggressiveness in Indonesia
Ananto Firdaus, Fachrul
Nurlaela, Siti
Masitoh, Endang
Tax Aggressiveness, Institutional Ownership, Audit Quality, Gender Diversity, Political Connection
This study aims to empirically prove the influence of Institutional Ownership, Audit Quality, Gender Diversity, and Political Connection to Tax Aggressiveness. This study used a sample of companies listed on the LQ 45 Indonesia Stock Exchange during the period 2013 – 2019. The sample usage in this study was 13 LQ 45 companies with purposive sampling og 91 sampels during 2-13 – 2019 listed on the Indonesia Stock Exchange. The research method used in this study was the panel data regression model. The results showed that the quality of audits had a positive effect and political connections negatively influenced tax aggressiveness while institutional ownership an gender diversity had no effect on tax aggressiveness.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/91
10.32486/aksi.v6i2.91
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/91/145
Copyright (c) 2021 Fachrul Ananto Firdaus
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/92
2022-03-15T06:51:17Z
aksi:ART
The Tendency of Student Motives in Committing Academic Fraud
Milenia Mintara, Melia Bakti
Sulistya Hapsari, Aprina Nugrahesthy
This study aims to examine the effect of fraud diamond’s elements that against the intention of committing academic fraud by comparing two universities in Salatiga. This study used undergraduate accounting students of UKSW and STIE AMA as the object. This study is a quantitative research and data were obtained through distributing questionnaires to respondents via google form. This study used sampling techniques of probability sampling, and total sample of 266 undergraduate accounting students was obtained. The results shows that the variables of pressure, opportunity, rationalization, and capability have a positive effect on the intention of committing academic fraud among UKSW undergraduate accounting students. However, for STIE AMA undergraduate accounting students only pressure and opportunity variables that have a positive effect, while rationalization and capability variables have a negative effect on the intention of committing academic fraud.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/92
10.32486/aksi.v6i2.92
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/92/142
Copyright (c) 2021 Melia Bakti Milenia Mintara, Aprina Nugrahesthy Sulistya Hapsari
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/93
2022-03-15T06:51:17Z
aksi:ART
The Influence of Political Connected Councils on Banking Performance
Saputra, Omega
Supatmi
This study aims to determine the effect of politically connected boards on banking performance as measured in accounting performance and the banking market. This study is using quantitative method with the sample of 41 banking companies listed on the IDX during 2017-2019. The dependent variable in this study is banking performance which is reflected by banking accounting performance (ROA) and banking market performance (Tobin's Q). Meanwhile, the independent variables in this study are the number of politically connected boards, both boards of directors and commissioners. The control variables are company size, leverage, and managerial ownership. The hypothesis was tested by panel data regression. The test results found that politically connected boards have no influence on banking accounting performance, while politically connected boards have a negative effect on banking market performance
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/93
10.32486/aksi.v6i2.93
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/93/140
Copyright (c) 2021 Omega Saputra, Supatmi
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/94
2022-03-15T06:51:17Z
aksi:ART
The Implementation Of The Village Government's Internal Control System Through Independent Learning Programs: Integrated Independent Campuses
Puspitasari, Meliana
Nasihin, Ihsan
This study aims to propose a scheme for implementing an internal control system in the Village Government with the concept of an independent campus. The research method used is qualitative research with a literature review approach. The data used in this study are primary data and secondary data, with data collection techniques using literature and documentation. The data analysis technique used is qualitative data analysis by carrying out three stages of data analysis, namely data reduction, data display and conclusion and verifying. The results of the study illustrate that the implementation of the Village Government Internal Control System through the policy of independent learning: an Integrated independent campus and encourages the Contribution of the Role of Higher Education through a continuous Research Scheme. The integration model that uses several steps, namely literary research, campus collaboration with stakeholders, pilot projects to achieve the objectives of effective village government operations, produce reliable reporting (reliable bias), safeguard village assets, comply with statutory regulations and become input for drafting regulations. area of the Village Government's internal control system
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/94
10.32486/aksi.v6i2.94
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/94/139
Copyright (c) 2021 Ihsan Nasihin
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/171
2022-03-15T06:51:17Z
aksi:ART
BRI Syariah Stock Price Assessment Analysis Before and After the Merger
Anggraeny, Shinta
Suhasto, Iwan
Kirowati, Dewi
This study aims to determine the valuation of BRI Syariah stock prices before the merger and after the merger. The assessment of stock prices in this study uses fundamental analysis, which is an analysis used to determine the condition of the company by studying matters relating to the basic conditions or fundamentals of a company both quantitatively and qualitatively. Stock price assessments can use five ratios, namely the determination of stock prices in this study using five ratios, namely Earning Per Share (EPS), Price Earning Ratio (PER), Price to BooK Value (PBV), Debt To Equity Ratio (DER), Return On Equity (ROE). The object used in this research is Bank Rakyat Indonesia Syariah (BRIS), which is one of the state-owned Islamic banks which has been merged by the Ministry of SOEs.
The results showed that the EPS value at the end of 2020 was 25.05, while in the first quarter of 2021 it fell to 18.08 and in the second quarter of 2021 it rose significantly to 36.00. The PER value at the end of 2020 was 89.80, while in the first quarter of 2021 it was 126.66 and in the second quarter of 2021 it fell significantly to 63.89. The PBV value tends to have a fairly stable change. At the end of 2020 it had a value of 4.09, while in the first quarter of 2021 it was 4.18 and in the second quarter of 2021 it was 4.05. The DER value also has a stable change and is still in a fairly high range of DER values. At the end of 2020 it has a value of 9.60, in the first quarter of 2021 it is worth 9.42 and in the second quarter it is 9.59. The ROE value at the end of 2020 had a value of 5.03, then in the first quarter of 2021 it rose to 14.42 and in the second quarter of 2021 it fell back to a value of 9.59.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/171
10.32486/aksi.v6i2.171
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/171/158
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/189
2022-03-15T06:51:17Z
aksi:ART
Analysis of Earnings Management in Cosmetics and Household Sub-Sector Companies
Suhasto, Iwan
Anggraeny, Shinta
Kirowati, Dewi
Every company was founded with the aim of making a profit and maximizing the company's wealth. This study aims to determine the company's earnings management. Earnings management is an option used by company managers in meeting the company's needs in terms of improving performance by regulating company profits for a certain period. Profit is an important component in performance appraisal. The financial report contains a description of management's performance which then becomes the basis for determining investment. The object of research is the cosmetics and household needs sub-sector companies listed on the IDX. The method used as the basis for calculating earnings management is using the Healy model in the 2015-2019 financial statements. The Healy model is a fairly simple earnings management calculation model performed by comparing the average total accruals divided by the total accruals of the previous period. The data used is secondary data obtained from the IDX official website. Data collection techniques in this study using literature study. The data analysis technique used begins with collecting data in the form of financial statements and calculating descriptive accruals. The calculation results are used as the basis for earnings management analysis.
Politeknik Negeri Madiun
2021-10-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/189
10.32486/aksi.v6i2.189
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 6 No. 2 (2021)
2541-3198
2528-6145
10.32486/aksi.v6i2
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/189/171
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/193
2022-05-26T04:44:03Z
aksi:ART
The Influence of Financial Secrecy and National Culture toward Tax Compliance
Kristanto, Ari
Kusumadewi, Christina
tax compliance
financial secrecy
transparency
restraint culture
tax
Tax compliance is essential to pursue the fulfillment of countries’ tax revenue. This research aims to prove the effect of country level of financial secrecy and the resraint culture toward the tax compliance behavior. We expect that the financial secrecy would reduce the tax compliance. Furthermore, we also hypothesize that the restraint culture in a society influences tax compliance negatively. This research uses control variables i.e: democracy, tax rate, and law enforcement. By using cross-countries data of 62 countries processed by multiple regression analysis, it is concluded that financial secrecy has a negative influence toward tax compliance. Moreover, the restraint culture does not implied to have any effect on tax compliance. The findings of this research provide additional contribution as an empirical study in a global scale about the influence of financial secrecy and restraint culture on tax compliance. Based on the result, it can be recommended the government that should promote transparency in the financial sector to minimize non-compliant behavior.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/193
10.32486/aksi.v7i1.193
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/193/200
Copyright (c) 2022 Ari Budi Kristanto
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/203
2022-05-26T04:44:03Z
aksi:ART
The Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function
Hapsari , Aprina Nugrahesthy Sulistya
Ningrum, Nabilla
Internal Auditor
Professional Skepticism
Sense of Belonging
University
This study aims to describe the role of Sense of Belonging (SoB) and professional skepticism in supporting the performance of internal auditors at Satya Wacana Christian University (SWCU). This study uses both primary data by conducting in-depth interview with financial, academic and non-academic internal auditors, auditee and internal control body at SWCU and the secondary data were obtained from documents such as code of ethics, audit instruments and internal auditors charter. This study is a qualitative descriptive research and uses two types of triangulation which is data triangulation and source triangulation. The results of this study shows that the role of SoB and professional skepticism has been implemented in SWCU and both roles encourage the internal auditor’s function in university.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/203
10.32486/aksi.v7i1.203
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/203/201
Copyright (c) 2022 Aprina Nugrahesthy Sulistya Hapsari , Nabilla Azzahra Dwi Ningrum
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/224
2022-05-26T04:44:03Z
aksi:ART
The Influence of Corporate Governance, Gender Diversity, CSR on Tax Aggressiveness in Companies Listed on the IDX
Hana, Nurhana
Dewi, Riana
Wijayanti, Anita
Tax Aggressiveness, Corporate Governance, Gender Diversity, CSR
For companies with a high tax burden, the company's profit will decrease. The company will take tax-saving measures, so that the tax paid is small while the profit earned is large. The higher the company's tax savings, the more aggressive the company is towards taxes. The purpose of this study is to examine and analyze the effect of corporate governance (independent commissioners, audit committees, institutional ownership), gender diversity on the board, and corporate social responsibility to tax aggressiveness. The sampling in this study using purposive sampling. The sample companies ini this study amounted to 11 companies that had met the sampling criteria. The data analysis technique used in this research is multiple linear analysis. The results showed that the independent commissioner variables and gender diversity on the board had an effect on tax aggressiveness. Meanwhile, the audit committee, institutional ownership, and corporate social responsibility (CSR) have no effect on tax aggressiveness.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/224
10.32486/aksi.v7i1.224
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/224/199
Copyright (c) 2022 Nurhana Pratiwi Hana, Riana Rachmawati Dewi, Anita Wijayanti
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/228
2022-05-26T04:44:03Z
aksi:ART
Tunneling and Company Performance in The Financial Industry In Indonesia
Supatmi, Supatmi
Batubara, Kristina Devihanna
Accounting performance
Market performance
Tunneling
Related party transactions
This study aims to find empirical evidence of the impact of related party transactions, particularly tunneling transactions, on the performance of the Indonesian financial industry. The research samples were 105 companies that are members of the financial industry listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with a total of 300 observations. Tunneling was measured using the proportion of related party transactions related to trade receivables, other receivables, and assets other than trade receivables. Company performance was measured by accounting performance as proxied by return on assets (ROA) and market performance as proxied by Tobin’s Q. The results showed that the more financial companies tunneling through related party transactions related to assets other than trade receivables, the lower the accounting performance (ROA) but the higher the market performance. Meanwhile, tunneling through related party transactions of trade and other receivables in the financial industry was shown to have no effect on accounting or market performance.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/228
10.32486/aksi.v7i1.228
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/228/198
Copyright (c) 2022 Supatmi Supatmi, Kristina Devihanna Batubara
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/234
2022-05-26T04:44:03Z
aksi:ART
Analysis of the Impact of Covid-19 on the Implementation of Internal Audit Procedures in Indonesia
Abdullah, La Ode
Widodo, Nova
Nugroho, Sasmito
Currently the world is under heavy pressure due to the outbreak of the covid-19 virus. The WFH policy for employees also has an impact on internal auditors, internal auditors must adjust to the conditions and schedules of employees. Remote auditing is the best alternative for auditors to complete their work during a pandemic. This study aims to analyse the impact of Covid-19 on internal audit procedures. The researcher in conducting the analysis uses qualitative methods with primary and secondary data sources, while the type of data used is qualitative. Data collection methods are interviews and documentation. The results of the data analysis were then validated for drawing conclusions. The results of the study show that the internal audit/review procedure during the COVID-19 pandemic has undergone several changes in its implementation. data analysis which shows that inspection procedures at private institutions at all stages of implementation are carried out remotely or online, Meanwhile, in Public accounting Firm, all stages of implementation are carried out remotely or online, except for the inspection stage which is carried out in person and remotely. Based on the results of data analysis, it shows that auditors from agencies and auditors from Public Accounting Firm have carried out remote audits, but there are also those who still combine them with traditional audits.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/234
10.32486/aksi.v7i1.234
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/234/209
Copyright (c) 2022 La Ode Abdullah, Nova Maulud Widodo, Sasmito Widi Nugroho
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/248
2022-05-26T04:44:03Z
aksi:ART
The Effect of Ethical Climate and Locus of Control toward Whistleblowing Intention
Pesudo, David
Anakonda, Cynthia
Ethical Climate
Locus of Control
Whistleblowing Intention
This research purposes to determine the effect of the ethical climate principle and internal locus of control on whistleblowing intention. The population in this research were accounting students of the Faculty of Economics and Business, Satya Wacana Christian University, who already took auditing subjects. Collection data was carried out using questionnaires, and the data analysis technique used is multiple regression analysis. This study indicates that the ethical climate principle has a positive effect but does not significantly influence whistleblowing intention and internal locus of control has a positive effect on whistleblowing intention
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/248
10.32486/aksi.v7i1.248
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/248/204
Copyright (c) 2022 David Pesudo, Cynthia Anakonda
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/249
2022-05-26T04:44:03Z
aksi:ART
BPNN's Empirical Analysis of Daily Rupiah Exchange Rate Volatility Utilizing Hidden Neuron Optimization
Saluza, Imelda
Faradillah
Anggraini, Leriza
The exchange rate is the greatest financial market in its application. As a result, traders, investors, and other money market participants must be aware of the movement of currency exchange rate data. The fluctuation, or rise and fall, of currency exchange rates reveals the level of volatility in a country. The Backpropagation Neural Network is one of the models that can grasp the features of currency exchange rates (BPNN). BPNN is made up of three layers: input, hidden, and output, and each layer contains neurons. One of the challenges in designing a BPNN network architecture is determining the ideal number of hidden layer neurons. In this work, ten methodologies will be utilized to determine the number of hidden neurons; the ten approaches provide distinct empirical results in accordance with the goal of this study, which is to perform an empirical analysis of currency exchange rates by maximizing the number of hidden neurons. Empirical results reveal that the approach for calculating the number of hidden neurons performs well in terms of MAE and MSE. For the following seven periods, the best approach is used to forecast the Rupiah exchange rate.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/249
10.32486/aksi.v7i1.249
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/249/202
Copyright (c) 2022 Imelda Saluza, Faradillah, Leriza Desitama Anggraini
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/252
2022-05-26T04:44:03Z
aksi:ART
Return on Assets (ROA), Leverage, And Firm Size on Tax Avoidance (Registered Banking Companies on IDX 2014-2018)
Sari, Oktaviani
Nurlaela, Siti
Titisari, Kartika
The purpose of this study is to test and analyze the partial effect of return on assets, leverage, and firm size on tax avoidance, then test and analyze the effect of simultaneously return on assets, leverage, and firm size on tax avoidance. The design of this study is a quantitative study with a cross-sectional method. The data source uses secondary data in the form of financial statements of all banking companies listed on the IDIX for the period 2014-2018. Population and sampling using purposive sampling technique. The analysis technique uses multiple linear regression. The results showed that ROA partially had a significant and negatively related effect on tax avoidance, Leverage partially had no significant effect and negatively related to tax avoidance, firm size partially had no significant and negatively related effect on tax avoidance, and ROA, Leverage, and Firm Size simultaneously has a significant and positive relationship to tax avoidance.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/252
10.32486/aksi.v7i1.252
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/252/208
Copyright (c) 2022 Oktaviani Kartika Sari, Siti Nurlaela, Kartika Hendra Titisari
https://creativecommons.org/licenses/by-sa/4.0
oai:journal.pnm.ac.id:article/260
2022-05-26T04:44:03Z
aksi:ART
Classification Analysis Of Regional Characteristics Using Convolutional Neural Network On Satellite Image
Pamungkas, Canggih
Edy Susena
Map
artificial intelligence
deep learning
dataset
machine learning
One of the developments of Machine Learning technology is Deep Learning which uses an algorithm based on mathematical concepts that work like the human brain. An example of the use of deep learning is for digital image processing. Image Processing is used to identify, classify objects quickly, precisely, and can process multiple data simultaneously. In this study, an analysis of the classification of regional characteristics will be carried out. Regional characteristics are divided into two aspects, namely water areas and land areas. The land area is divided into mountains, highlands, lowlands, and valleys. While the territorial waters include straits, bays, rivers, and lakes. Classification will be done using one of the algorithms from Deep learning used in image processing, namely Convolutional Neural Network (CNN). The CNN algorithm consists of 3 main layers, namely Convolutional Layer, Pooling Layer, and Fully Connected Layer. In this study using CNN architecture with a combination of 3 Convolutional Neural Networks and 2 Fully Connected Layers. At the stage of making a regional characteristic classification system using deep learning, there are several main process stages, namely data collection, system design, training, and testing. The processed dataset is a regional image dataset originating from the satellite.
Politeknik Negeri Madiun
2022-05-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://journal.pnm.ac.id/index.php/aksi/article/view/260
10.32486/aksi.v7i1.260
Jurnal AKSI (Akuntansi dan Sistem Informasi); Vol. 7 No. 1 (2022)
2541-3198
2528-6145
10.32486/aksi.v7i1
eng
https://journal.pnm.ac.id/index.php/aksi/article/view/260/205
Copyright (c) 2022 Canggih Ajika Pamungkas, Edy Susena
https://creativecommons.org/licenses/by-sa/4.0
df05bacf94bcebe98f0fd8d6faeed8c6