JAZ:Jurnal Akuntansi Unihaz最新文献

{"title":"PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR","authors":"Nabila Novanda Putri, Lukman Effendy, Zuhrotul Isnaini","doi":"10.32663/jaz.v5i2.3006","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.3006","url":null,"abstract":"The financial performance of the firm is a measure of the success that the company has had in creating profits for the company. The research has the aim of knowing the effect of accounting conservatism and capital structure on the disclosure of the company’s financial performance. Purposive sampling was used for this study with a sample of 121 companies. Documentation technique is used to obtain research data. Data analysis used panel data regression. The results showed that accounting conservatism and capital structure had no partial effect on the company's financial performance.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122852667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN SEBELUM DAN SESUDAH PANDEMI COVID-19","authors":"Rayhan Alfansa, Puji Wibowo","doi":"10.32663/jaz.v5i2.3005","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.3005","url":null,"abstract":"The presence of Covid-19 in the early 2000 shocked Indonesia in many aspects. The performance of regional governments in terms of of local budget management was questionable during the pandemic period. The purpose of this study is to analyze impact of Covid-19 pandemic to financial performance in regencies and cities under South Sumatera jurisdiction. This research is analysing the differences of financial independence ratio and financial effectiveness ratio of districts and cities in South Sumatera between before and post-COVID-19 pandemic period. The type of this research is quantitative research in form of comparative research by using saturated sampling. The data collection method which used by author are library method and non-behavioral observation method. The data process method which used by author are analysis method with using t-test and sample collection method. The final results of this research are there are no significant differences for financial independence ratio and there are significant differences for financial effectiveness ratio of districts and cities in South Sumatera between before and after COVID-19 pandemic","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120889807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KECANGGIHAN TEKNOLOGI INFORMASI, KUALITAS SISTEM INFORMASI AKUNTANSI DAN KINERJA INDIVIDUAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI","authors":"Liza Puspa Sari, Nina Yulianasari, Helvoni Mahrina","doi":"10.32663/jaz.v5i2.3139","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.3139","url":null,"abstract":"Th\"is study aims to see how much influence top management support, information technology sophistication, information system quality and individual performance have on the effectiveness of accounting information systems in finance com\"panies in Bengkulu city.From the results of the t-test above, obtained a significant value (p) f\"or the variables of top management support, information technology sophistication, quality of accounting information systems and individual performance are all less than 0.05 (p < 0.05), so the hypothesis is signifi\"cant. H1, H2, H3 and H4 are accepted meaning that partially, each independent variable (top man\"agement support, information technology sophistication, accounting information system quality and individual performance) has a significant effect on the effectiveness of accounting information systems.Based on the results of the F-test research, a significant value (p) = 0.000 <0.05 is obtained, the model u\"sed in this study is feasible and acceptable, and the fifth hypothesis (H5) is accepted, namely the\"re is a significant influence between top management support, information technology sophistication, quality accounting information systems and individual performance on the effectiveness of accou\"nting information systems in finance companies in Bengkulu City.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129593829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Produksi Pada PT. Olympic Furniture Gemilang Bogor","authors":"Erika Yunira","doi":"10.32663/jaz.v5i1.2829","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2829","url":null,"abstract":"Erika Yunira (1830611092) Universitas Muhammadiyah Sukabumi. Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Produksi (Pembimbing Gatot Wahyu Nugroho, M.Ak., C.A dan Idang Nurodin, S.Ip., M.M). \u0000Penelitian ini bertujuan untuk mengetahui pengendalian persediaan bahan baku dalam perencanaan produksi pada PT. Olympic Furniture Gemilang. Bahan baku utama yang digunakan PT. Olympic Furniture Gemilang adalah kayu particle board (PB), medium density fibreboard (MDF) dan solid wood. PT. Olympic Furniture Gemilang mengolah kayu menjadi lemari pakaian, meja, kitchen set dan rak-rak serbaguna lainnya. \u0000Masalah yang dihadapi oleh perusahaan dalam kaitannya dengan persediaan bahan baku diantaranya adalah pembelian yang optimal, persediaan pengamanan, pemesanan kembali dan total biaya persediaan bahan baku. Untuk menjawab permasalahan yang ada, penulis menggunakan metode Economic Order Quantity (EOQ). Perhitungan bahan baku yang optimal dengan menggunakan Economic Order Quantity (EOQ), perhitungan Safety Stock dicari dengan menggunakan standar deviation, perhitungan Reorder Point dan Total Inventory Cost dicari dengan menggunakan metode Economic Order Quantity (EOQ). Data yang digunakan adalah data pembelian dan pemakaian bahan baku kayu PB, MDF dan Solid Wood tahun 2021. \u0000Hasil penelitian menunjukan bahwa jumlah bahan baku ekonomis untuk setiap kali pembelian pada bahan baku PB tahun 2021 sebesar 315,84 m3 dengan frekuensi pembelian 19 kali, Safety Stock sebesar 349,636 m3, Reorder Point sebesar 1.909,192 m3, dan TIC menurut metode EOQ sebesar Rp 78.351,453. Bahan baku MDF tahun 2021 sebesar 137,61 m3 dengan frekuensi pembelian 10 kali, Safety Stock sebesar 44,233 m3, Reorder Point sebesar 416,785 m3 dan TIC menurut metode EOQ sebesar Rp 34.139,466. Bahan baku Soid Wood tahun 2021 sebsar 103,45 dengan frekuensi pembelian 8 kali, Safety Stock sebesar 85,849 m3, Reorder Point sebesar 296,425 m3 dan TIC menurut metode EOQ sebesar Rp 25.666,556. \u0000Dari hasil diatas, dapat disimpulkan bahwa perusahaan dapat mempertimbangkan untuk menggunakan metode EOQ dalam pengendalian persediaan bahan bakunya.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127477194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kelangkaan Minyak Goreng terhadap Penetapan Harga Jual dan Pengelolaan Laba pada UMKM Usaha Makanan di Desa Cikembar","authors":"Muhamad Hisab","doi":"10.32663/jaz.v5i1.2776","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2776","url":null,"abstract":"The scarcity of cooking oil that occurred starting at the end of 2021 makes most food business msme actors, especially by frying, have to make various efforts to stay afloat and run their businesses. One of the factors of selling price fixing and profit management is the availability of raw materials from production. This research aims to determine the influence of the phenomenon of scarcity of cooking oil on the determination of selling prices and also profit management that occurs in food business msmes in Cikembar Village. The variables used in this study were the scarcity of cooking oil, selling price fixing and profit management either partially or simultaneously or together. This research is quantitative research. By using questionnaires and processed with statistical calculations using SPSS for windows version 25. The hypothesis is established using a two-party test (two tailed). Analytical techniques used normality test, heteroskedasticity, correlation, correlation analysis, simple linear regression analysis, determination coefficient analysis, t test and F test. This research shows that the scarcity of cooking oil that occurs has a significant effect on selling price determination and also profit management, both partially and simultaneously.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129570956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP GROSS PROFIT MARGIN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA","authors":"Elza Nurul Izzah","doi":"10.32663/jaz.v5i1.2874","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2874","url":null,"abstract":"This study aims to determine the effect of the Current Ratio and Total Asset Turnover on Gross Profit Margin during the COVID-19 pandemic. The variables used in this research are Current Ratio, Total Asset Turnover and Gross Profit Margin. This research was conducted on hotels, restaurants and tourism sub-sector companies listed on the IDX during April 2020-September 2021. The method used is quantitative, with an associative approach, the measurement scale is the ratio scale. The sampling technique used was purposive sampling and the data collection technique was the secondary data source. The results of the Current Ratio test have a significant effect on Gross Profit Margin with a significance of 0.001 < 0.05 and tcount > ttable (3.373 > 1.991). Total Asset Turnover has a significant effect on Gross Profit Margin with a significance of 0.042 <0.05 and tcount > ttable (2,071 > 1,991). And Current Ratio and Total Asset Turnover have a significant effect on Gross Profit Margin with a significance of 0.003 < 0.05 and Fcount > Ftable (6.456> 3.115). The contribution of the variable current ratio and total asset turnover to the gross profit margin is 14.4%","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116501034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PADA PEMERINTAH KOTA BENGKULU","authors":"Seftya Dwi Shinta, Levy Oktridarti","doi":"10.32663/jaz.v5i1.2890","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2890","url":null,"abstract":"ABSTRACT \u0000The porpuse of this study is to find out the effect of human resource capacity, the utilization of information technology and accounting internal control for financial reporting information on the value of Bengkulu city government. The data used is primary data obtained from the results of questionnaires to the KK, BPM dan BPG Work Unit (SKPD) Bengkulu City Government. The samples used in the study were 55 respondents. Data analysis method used is multiple linear regression analysis. The research proves that the human resource capacity, utilization of information technology and accounting internal control positive effect on the value of financial reporting information to the government of Bengkulu","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132516936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Rasio Likuiditas dan Rasio Solvabilitas Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Subsektor Makanan dan Minuman di BEI Periode 2017-2021","authors":"Jihan Lestiana","doi":"10.32663/jaz.v5i1.2815","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2815","url":null,"abstract":"This study aims to determine how the effect of the liquidity ratio proxied into Current Ratio and solvency ratio proxied into Debt to Total Assets on profit growth partially or partially. Simultaneously with additional moderating variables, namely company size, which will strengthen or weaken the relationship between the Current Ratio and Debt to Total Assets on profit growth in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses quantitative research methods with an associative approach. The research population was 26 companies and 14 companies were used as research samples with a sample selection technique using purposive sampling technique. The results showed that partially or t-test Current Ratio has a significant negative effect on profit growth. Then the Debt to Total Assets has no significant effect on profit growth. Meanwhile, simultaneously Current Ratio and Debt to Total Assets have a positive effect on profit growth. Then, the moderating variable shows that company size cannot moderate the relationship between Current Ratio and Debt to Total Assets on company profit growth. \u0000","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129050632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Volume Usaha dan Harga Pokok Penjualan Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Karyawan PT Sarandi","authors":"Kiki Nurohmah","doi":"10.32663/jaz.v5i1.2778","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2778","url":null,"abstract":"ABSTRACT \u0000This study aims to determine the effect of business volume and cost of goods sold on the remaining operating results. The variables used in this study are business volume, cost of goods sold and the remaining operating results. This research was conducted at the Employee Cooperative of PT Sarandi in 2016 - 2021. The research method used was a quantitative method with an associative approach. The sampling technique used in this study is non-probability sampling with a total/census sampling technique. The data analysis used is parametric with multiple linear analysis. The results of the study of business volume have a positive effect on the remaining operating results with a significance of 0.000 <0.05 and tcount > ttable (47.009 > 1.99495). Cost of goods sold has a negative effect on the remaining operating results with a significance of 0.000 <0.05 and tcount > ttable (43.156 > 1.99495). And business volume and cost of goods sold have a simultaneous effect on the remaining operating results with a significance of 0.000 < 0.05 and Fcount > Ftable (1107,045 > 3,13). The contribution of the variable of operating volume and cost of goods sold to the remaining operating results is 97%. \u0000Keywords: Business Volume, Cost of Goods Sold, Remaining Operating Income","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121823962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"APAKAH METODE PEMBAYARAN PAYLATER AMAN?","authors":"Gusi Putu Lestara Permana, Adek Ika Elsiani","doi":"10.32663/jaz.v5i1.2808","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2808","url":null,"abstract":"The fintech phenomenon in Indonesia continues to develop, one of the innovations is the service from an attractive fintech, namely pay later. Pay later which is a credit installment with a full digital service where the document submission is done online. This study aims to determine the trust and security in reusing the pay later feature on the marketplace. The object of this research is Pay later users who are located in Denpasar. The number of samples in this study was 50 respondents. The technique used is purposive sampling. The results showed that the variables of trust and security partially affect reuse. The trust variable has a positive and significant effect on the reuse of the pay later feature in the marketplace. Security has a positive and significant effect on reusing the pay later feature on the marketplace. The results of this study are expected to be useful for all Pay later users who use the Pay later feature as a reference in investigating the factors that influence the reuse of the Pay later feature.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124627348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}