Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi

PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (STUDI PADA OPD KAB. KEPAHIANG)

Eduar Widyantoro — 2023-06-21

This study aimed to determine the effect of ethics, organizational commitment and budget emphasis on budgetary slack. The population of this study was the SKPD in Kepahiang Regency which consists of 9 Agencies or Services in Kepahiang Regency. This study used descriptive quantitative research method. The sample of this study was selected by using a purposive sampling technique. The data wre collected by using a questionnaire. The data were analyzed by using validity tests, reliability tests, hypothesis testing and multiple linear regression analysis with SPSS version 22.0 software. The results of this study indicate that Ethics partially has effect on budgetary slack in SKPD. This was proved by the t test results showing the t_sig value for the Ethics variable, namely sig a = 0.000 < 0.05 with a t table value of 5.908. The organizational commitment partially has effect on budgetary slack. This is proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.000 < 0.05 with a t table value of 8.928. Budget emphasis partially has effect on budgetary slack. This was proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.010 < 0.05 with a t table value of 2.644. Ethics, organizational commitment and budget emphasis simultaneously have a significant effects on budgetary slack in SKPD. This was proved by the results of the F test which shows a sig value of less than 0.05, 0.000.

Keywords: Ethics, Organizational Commitment, Budget Emphasis and Budgetary Slack.

PENGARUH EARNING PER SHARE, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

Tio Anggara — 2024-06-21

This research was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 22.0. The results of the Earning Per Share (EPS) research have no effect on share prices because the significance value of 0.221 is greater than 0.05. Return on Assets (ROA) has no effect because it has a significance value of 0.543 which is greater than 0.05. Debt To Equity Ratio (DER) has no effect on stock prices because the significance value of 0.306 is greater than 0.05. Furthermore, the dividend policy variable has an influence in moderating the Earning Per Share (EPS) variable on stock prices because the significance value of 0.008 is smaller than 0.05. The dividend policy moderation variable influences Return On Assets (ROA) on stock prices because the significance value is 0.006 more. smaller than 0.05. The dividend policy moderating variable has an influence in moderating the Debt To Equity Ratio (DER) variable on stock prices because the significance value of 0.011 is smaller than 0.05.

Keywords: Earning Per Share, Return On Assets and Debt To Equity Ratio, Share Prices and Dividend Policy

PENGARUH TINGKAT PENDIDIKAN FORMAL, PENGALAMAN KERJA, TINGKAT KUALIFIKASI PROFESI DAN COUNTINUING PROFESSION DEVELOPMENT TERHADAP KUALITAS AUDIT DI INSPEKTORAT PROVINSI BENGKULU

Ilham Reza Tuwlah — 2024-06-21

This research aims to find out how the level of formal education, work experience, level of professional qualifications and counting professional development affect audit quality at the Bengkulu Province Inspectorate. The problem discussed in this thesis is the quality of audits at the Bengkulu Province Inspectorate. The population of this research is the auditors of the Bengkulu Province Inspectorate which consists of 95 auditors in the Bengkulu Province Inspectorate. The sample used in this research was all of the population, namely 95 Bengkulu Province Inspectorate auditors. The research method used is descriptive qualitative. The data collection method uses a questionnaire using multiple linear regression analysis. The results of this research show that, (1) the level of formal education has an effect on audit quality, (2) work experience has an effect on audit quality, (3) the level of professional qualifications has no effect on audit quality, (4) continuous professional development has an effect on audit quality, ( 5) level of formal education, work experience, level of professional qualifications, and continuous professional development together influence audit quality.

Keywords: Formal Education Level, Work Experience, Professional Qualification Level, Continuous Professional Development, Audit Quality

PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN, AKSESIBILITAS, DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA

Intan Cristuin Monica — 2024-06-21

This research aims to determine the influence of the presentation of accountability reports and the commitment of village government organizations on the accountability of managing village fund allocations. The results of this research show that the presentation of the t test accountability report has a significance level of 0.004, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). The t-test Accessibility variable has a significance level of 0.621, which means >0.05. This shows that this research does not support the first hypothesis (H2 is not accepted). The organizational commitment variable in the t test has a significance level of 0.000, which means <0.05. This shows that this research supports the third hypothesis (H3 is accepted). Furthermore, together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of Village Fund Allocation which can be seen in the F test results which have a significance value of 0.000 which means <0.05. This shows that this research supports the third hypothesis (H4 is accepted). Thus, H1 is accepted, which means that the presentation of accountability reports affects the accountability of village fund management, H2 is rejected, which means that accessibility has no effect on the accountability of village fund management, H3 is accepted, which means that organizational commitment has an effect on the accountability of village fund management. H4 is accepted, which means that together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of village fund allocation.

Keywords: Accountability Report, Accessibility, Organizational Commitment, Accountability of Village Fund Allocation

FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM (STUDI KASUS PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2020)

A. Ririn Kurniawan — 2024-06-21

This research aims to examine the influence of capital structure, company size, ROA, and leverage on share prices in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The sample in this research consisted of 13 various industrial companies listed on the BEI (Indonesian Stock Exchange) during 2018-2020 which were selected based on certain criteria using purposive sampling. With an observation period of 3 years, the research sample consisted of 39 samples. The analytical method used is multiple linear regression analysis and the coefficient of determination is processed using the SPSS program. The results of multiple linear regression tests prove that capital structure has no effect on stock prices, company size has an effect on stock prices, ROA has no effect on stock prices, and leverage has no effect on stock prices. The results of the coefficient of determination test (Adjusted R²) show that 30.4% of the variation in stock returns can be explained by independent variables, while the remaining 69.6% is explained by other variables not in this study.

Keywords: Share Price, Capital Structure, Company Size, Return On Assets, Leverage

ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN PADA PERUMDA TIRTA HIDAYAH KOTA BENGKULU

Zakky Abdillah Usman — 2024-06-22

The aim of the research is to calculate and compare employee PPh 21 planning using the net method and gross up method, as well as comparing PPh 21 with the gross up method, as a strategy to save tax payments. The research method was descriptive, carried out at the Perumda Tirta Hidayah office, Bengkulu City. Data collection takes the form of documents: Employee Salary List, Company Profit and Loss Report, and descriptive data analysis. The research results revealed that of the 134 permanent employees of Perumda Tirta Hidayah, only 47 employees had tax debts. The amount of tax owed by employees for one year using the net method is IDR. 26,673,374 and using the gross up method of Rp. 28,912,320. There is a difference in PPh 21 withheld between the two methods of IDR. 2,238,946. Companies that use the gross up method are more economical in paying taxes, in this way the company provides allowances to its employees so that the profits obtained are small. With small profits, the taxes are also small.

Keywords:NTax Planning, Income Tax Article 21, Savings Strategy

PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KELURAHAN NUSA INDAH KOTA BENGKULU

Derrian dwi Anggara — 2024-06-24

The existence of accounting in MSMEs activities can help and make it easier for business actors to know profits and decide what steps to take. This study aims to determine the application of accounting to micro, small and medium enterprises in Nusa Indah Village, Bengkulu City. This research is a type of descriptive qualitative research with data collection carried out through questionnaires and interviews. The object of this research is MSMEs Actors located in Nusa Indah Village, Bengkulu City, as many as 13 MSMEs Actors. The results showed that there are still many MSMEs actors who do not understand accounting in depth, and the financial statements that have been presented are still very simple (not in accordance with SAK EMKM). Other obstacles faced by business actors are the lack of socialization or training on accounting in accordance with SAK EMKM, the assumption that financial statements are difficult to understand, and the low awareness of business actors to improve the presentation of financial statements in accordance with SAK EMKM.

Keywords:Implementation of Accounting, Micro, Small and Medium Enterprises (MSMEs), SAK EMKM

SISTEM INFORMASI AKUNTANSI BERBASIS MOBILE DALAM PENINGKATAN KINERJA

Sipen Royen — 2024-06-24

Utilizing a mobile-based accounting information system is wise for improving performance. With a mobile-based accounting information system, a sales report data input system can be created that is automatic, effective and accurate. This research aims to find out how a mobile-based accounting information system improves performance. The data collection methods and techniques used in this research were descriptive qualitative methods and direct interviews with employees managing mobile-based accounting information systems. The data used comes from documentation. The research results show that a mobile-based accounting information system at Alfamart has been implemented. Furthermore, the mobile-based accounting information system has been running well using a computer-based information system with a point of sales (POS) application as a transaction tool and the Alfa Gift application is an application launched by PT Alfamart to make it easier for customers to shop online, so recording can be done directly. in input, with the existence of a mobile-based accounting information system, transaction activities are faster and more accurate so that the level of sales and purchasing interest increases, thereby increasing employee performance.

Keywords: Earning Per Share, Mobile Based Accounting Information System, Performance Improvement

PENGARUH MODAL DAN E-COMMERCE TERHADAP PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA USAHA MEUBEL DI KABUPATEN KAUR)

Satiya Handayani — 2024-06-24

This research aims to determine the influence of business capital and E-Commerce on the development of furniture MSMEs in Kaur Regency. The type of research carried out in this research is quantitative research. The data used in this research uses primary data, namely by distributing questionnaires to business actors. The sampling technique is because the population is not greater than 100 people, the author took 100% of the population in the furniture business in Kaur Regency, namely 45 business actors. In this way, the entire population without having to draw a research sample as a unit of observation is called a census technique. The analysis method used is multiple linear regression analysis. The research results show that there is an influence of capital (X1) on the development of MSMEs (Y) of 0.009, thus Ho is rejected and Ha is accepted and there is an influence of E-Commerce (X2) on the development of MSMEs (Y) of 0.003, thus Ho is rejected and Ha is accepted.

Keywords: Capital, E-Commerce, MSMEs, Furniture Business

PENGARUH STRUKTUR MODAL, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021)

Nopita Sari — 2024-06-24

This research aims to examine the influence of capital structure, liquidity, profitability and company size on company value in manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The results of this research show the significance of each variable. Capital Structure has no significant effect on company value with a significant 0.656, Liquidity has a significant effect on company value with a significant 0.869, Profitability has a significant effect on company value with a significant 0.001, Company Size has a significant effect on company value with a significant 0.775. The results of the coefficient of determination test (Adjusted R²) show that 11.6% of the variation in agency costs can be explained by independent variables, while the remaining 88.4% is explained by other variables not in this study.

Keywords : Firm Value, Capital Structure, Liquidity, Profitability, and company size.

PENGARUH PENGETAHUAN, PENGALAMAN DAN KUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA INSPEKTORAT PROVINSI BENGKULU)

Hernandianto — 2024-06-25

This research aims to examine the influence of auditor knowledge, experience and accountability on audit quality at the Bengkulu provincial inspectorate office. The population in this study consisted of 100 auditors, the sampling technique in this study used saturated sampling (census). This research is quantitative research with primary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product and Service Solution) application. The data collection method is through observation and questionnaires. The partial research results show that knowledge has a significant positive effect on audit quality, this can be seen from the significance value of 0.002 <0.05 and the regression coefficient value of 0.219. Experience has a significant positive effect on audit quality, this can be seen from the significance value of 0.000 < 0.05 and the regression coefficient value of 0.483. Accountability has a significant positive effect on audit quality, this can be seen from the significance value of 0.043 <0.05 and the regression coefficient value of 0.253. The research results simultaneously show that the auditor's knowledge, experience and accountability have a significant positive effect on audit quality, this can be seen from the significance value of 0.000 < 0.05 and the F value of 23,976.

Keywords: Knowledge, Experience, Auditor Accountability and Audit Quality

LITERATURE REVIEW : RASIO KEUANGAN PADA PERBANKAN KONVENSIONAL DI INDONESIA

Selvi Marni putri Selvi — 2024-06-28

Financial ratios are analytical tools used to convey the financial performance of a company or business entity. Therefore, this research aims to find out how much influence CAR, NIM and BOPO have on banking profitability. The technique used in this research uses the Systematic Literature Review (SLR) method. In this research, the articles obtained were 30 Sinta indexed articles for being published between 2020-2024. Sinta journal articles were analyzed. The findings showed that the CAR and BOPO variables had an effect on profitability, whereas the NIM variable had no effect and not significant to Profitability.

Keywords: Financial Ratios, CAR, NIM, BOPO, Profitability

PENGARUH RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN SEKTOR BATU BARA YANG TERDAFTAR DI BEI

Siti Ganiah Maulany — 2024-06-28

The purpose of this study was to determine the effect of return on equity and net profit margin on company value in the Coal Mining Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research method uses a quantitative approach with multiple regression analysis. The source of this research uses secondary data sourced from the financial statements of the Coal Mining Sub Sector Company listed on the Indonesia Stock Exchange. The sample of this study was 19 companies using purposive sampling techniques. The results of this study indicate that partially Return on Equity has a significant effect on Company Value while Net Profit Margin does not have a significant effect on Firm Value. Simultaneously, the results obtained that Return on Equity and Net Profit Margin have a significant effect on Company Value, where the coefficient of determination is 0.117 shows that Return on Equity and Net Profit Margin gives a diversity of 11.7% to Firm Value, while the rest is 88.3 % is influenced by other factors not observed in this study.

Keywords: Return on Equity, Net Profit Margin, Company Value

MEMPERTAHANKAN COMPETITIVE ADVANTAGE PADA PERUSAHAAN SEKTOR INDUSTRI NON-CYCLICAL MELALUI ANALISIS SWOT

Suripto Suripto — 2024-06-30

Company Performance is a description of the company's achievements in its operational activities either from financial, marketing, fund raising, technological development, human resource quality, or social and environmental aspects. As an effort to output good performance, management needs to think about several strategies and synergize them with the company's current environmental situation and conditions. SWOT analysis is a widely known internal and external environmental analysis instrument. This analysis is based on the assumption that an effective strategy will minimize weaknesses and threats. This research aims to present a review and analysis of competitive advantage in non-cyclical companies using the SWOT analysis technique. From this research, it can be concluded that the use of SWOT analysis in the business world offers many benefits, not only in the macro scope, but can also be used to analyze the company's internal strengths, weaknesses, opportunities and threats in the micro scope. This analysis is useful as a form of evaluation and monitoring of achievements of business activities as well as for designing strategic plans and operational strategies to improve company performance.

Keywords: Company Performance, SWOT Analysis, Strategic Planning, Non-cyclical Companies

PERAN ENTERPRISE RISK MANAGEMENT DALAM MEMEDIASI HUBUNGAN ANTARA TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Syihabudin Al Bustomi — 2024-06-28

This study aims to examine the effect of corporate governance on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study examines the influence of Enterprise Risk Management (ERM) as a mediating variable in the relationship between corporate governance and company value. The population in this study are manufacturing companies listed on the IDX in 2017-2019. The sampling method used was purposive which ultimately obtained 435 samples. The analytical tool used in this research is structural equation modeling (SEM) - Partial Least Square (PLS). The test results show that corporate governance which includes the number of boards of commissioner’s meetings has no effect on company value and the financial expertise of the risk management committee shows a positive influence on company value. Indirect testing revealed that ERM affects the relationship between the board of commissioners' meetings and the financial expertise of the board of commissioners on company value. ERM mediates corporate governance with corporate values.

Keywords: Enterprise Risk Management, Risk Management Committee Financial Expertise

PERAN AKUNTANSI PADA TINGKAT PENGGUNAAN INFORMASI AKUNTANSI BERBASIS DIGITAL DAN KINERJA UMKM

Annisa Tiara Rahmawati Annisa — 2024-06-29

The role of accounting in utilizing all information and knowledge related to digital-based accounting information and technology is very necessary, especially for business actors who will run digital-based businesses in the future. So this research aims to find out how big the role of accounting is in the level of use of digital-based accounting information and the performance of MSMEs. The technique used in this research uses the Systematic Literature Review (SLR) method. In this research, the articles obtained were 30 articles indexed by Sinta. The results of the analysis show that the role of accounting and the use of digital-based accounting information systems has a positive influence on the performance of SMEs and the performance of SMEs has a positive influence on the use of accounting information.

Keywords: Role of Accountants, Digitalization, MSME Performance

PENGARUH KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN BUMN DI INDONESIA

Pedi Riswandi — 2024-06-30

This study aims to analyze and determine the effect of good corporate governance and audit fees on audit quality in state-owned companies listed on the Indonesia Stock Exchange in 2018-2023. This type of research is quantitative research. The sampling technique uses purposive sampling techniques with a total research sample of 75 companies. This research uses secondary data obtained through the company's annual report and financial statements during the 2018-2023 period. The analysis technique used is logistic regression analysis. The results of the study using SPSS version 25 showed that: (1) Audit committee has a negative and insignificant effect on audit quality, (2) Audit fees have a positive and significant effect on quality.

Keywords: Institutional Ownership, Audit Committee, Audit Fee, Audit Quality.

PENGARUH KONSERVATISME TERHADAP EFISIENSI INVESTASI DAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR (SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)

Syahlina Natalia — 2024-06-30

The purpose of this research is to determine how the influence of conservatism, investment efficiency, and agency cost as moderating variabel in manufacturing companies the date used in this study is secondary data sourced from the annual reports of manufacturing companies listed on the indonesia stock exchange (IDX) the sample size was collected using purposive sampling technique a total of 6 companies the research utilized the SPSS 23 program for windows version 11. The findings indicate that conservatism has a positive impact on investment efficiency, and agency cost do not moderate this positive influence on investment efficiency.

Keywords: Conservatism, Investment Efficiency, Agency Cost

PERSEPSI MASYARAKAT TERHADAP BANK SYARIAH (STUDI KASUS DI DESA TANJUNG AGUNG KECAMATAN TANJUNG AGUNG PALIK KABUPATEN BENGKULU UTARA)

Dharma Setiawan — 2024-06-30

This research is qualitative research. The data analysis technique used uses interactive analysis techniques, in which there are three components, namely data reduction, data presentation and conclusion drawing. The results of this research identify that it is very important to disseminate information to the community about the Vision and Mission of Sharia Banking, especially for the people of Tanjung Agung village, Tanjung Agung Palik District, North Bengkulu Regency, with a population of 1,511 people. It turns out that there are still many who do not understand or comprehend Islamic banking and the systems used. within the Islamic bank itself. Due to the lack of socialization from sharia banks towards the community, especially the people of Tanjung Agung village, Tanjung Agung Palik District, North Bengkulu Regency, this has made people less interested in sharia banks and prefer conventional banks for the reason that they first knew about the existence of conventional banks.

Keywords: Public Perception, Sharia Bank

ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SUB SEKTOR HOTEL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2020

Anang Anang — 2024-06-30

The purpose of this study is to find out 1) the companies' financial performance seen from the profitability ratio using the calculation of return on assets, 2) the companies' financial performance seen from the liquidity ratio using the calculation of the current ratio, 3) the companies' financial performance seen from the solvency ratio using the debt to calculation equity ratio, 3) companies' financial performance seen from the activity ratio using asset turnover calculation. This research was conducted on hotel sector companies listed on the Indonesia Stock Exchange for the 2019-2020 period from 2 January 2023 to 2 February 2023. The hotel companies studied consisted of 21 companies with the 2019-2020 observation period so that the sample became 42 financial reports using the purposive sampling technique. The data collection techniques were in the form of documentation of financial reports. The data was analyzed using the descriptive quantitative by testing the Wilcoxon signed rank test. The results show that there are significant differences in financial performance before and during the Covid- 19 pandemic for the hotel sub-sector companies listed on the IDX in 2019-2020 with an Asymp value. Sig (2-tailed) on the variable return on assets 0.009 <0.05; at variable current ratio 0.021 <0.05; debt to equity ratio (DER) of 0.058> 0.05; total asset turnover (TATO) of 0.001 <0.05.

Keywords: Return On Assets, Current Ratio, Debt To Equity Ratio, Total Asset Turn Over