AKURASI: Jurnal Riset Akuntansi dan Keuangan最新文献_第2页

Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia 分析印尼电视上对香烟广告违反商业道德的行为

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2022-02-03 DOI: 10.36407/akurasi.v3i2.486

Sura Klaudia, Kirei Hoshi Fatayo Widyawati, Ellyn Citra Putranti

{"title":"Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia","authors":"Sura Klaudia, Kirei Hoshi Fatayo Widyawati, Ellyn Citra Putranti","doi":"10.36407/akurasi.v3i2.486","DOIUrl":"https://doi.org/10.36407/akurasi.v3i2.486","url":null,"abstract":"No single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various ways, and one way that is currently immensely loved by business people is to advertise their products through television media. Cigarette advertising itself has been considered to have committed several business ethics violations. The purpose of this study was to determine whether there were violations of business ethics that occurred during the broadcast of cigarette advertisements on television. The type of research that will be applied in this research is qualitative research using descriptive qualitative methods. The results showed two kinds of business ethics violations that occurred during the broadcast of cigarette advertisements; the two types of violations were moral violations and empathy violations. Moral violations occur because of the ineffectiveness of limiting cigarette advertisements that the government has set. Meanwhile, the violation of empathy occurs because of a sense of indifference to the cigarette company about the harmful effects that can be caused by smoking behavior on consumer health.","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128711090","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}

引用次数: 0

Pengaruh Komponen Keputusan Keuangan Terhadap Nilai Perusahaan 财务决策的组成部分对企业价值的影响

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-12-30 DOI: 10.36407/akurasi.v3i3.537

Bernarda Kriswulan Bucharni, Swarmilah Hariani

引用次数: 0

Analisis Pengelolaan dan Pengendalian Piutang Pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-12-30 DOI: 10.36407/akurasi.v3i3.469

Berti Dila Septiana, Sura Klaudia, Kristya Damayanti, Tetty Widiyastuti

{"title":"Analisis Pengelolaan dan Pengendalian Piutang Pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar","authors":"Berti Dila Septiana, Sura Klaudia, Kristya Damayanti, Tetty Widiyastuti","doi":"10.36407/akurasi.v3i3.469","DOIUrl":"https://doi.org/10.36407/akurasi.v3i3.469","url":null,"abstract":"Poverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds provided without any collateral, so the risk that often occurs is bad credit arrears. This causes a decrease in assets or a deficit and an increasing number of bad debts, so good management and control are needed to reduce the number of complex or uncollectible receivables. The purpose of this paper is to identify and analyze the role of management and control applied by the UPK Ponggok District, Blitar Regency, in minimizing bad debts. This research is qualitative research with data collection methods with interviews and documentation. The results of this study indicate that (1) Receivable management applied by the UPK Ponggok Subdistrict, Blitar Regency is quite good, especially in credit standards, credit requirements, and applied receivable collection policies, but in the receivables management applied there is no receivables measurement ratio policy. (2) The control of receivables that was implemented did not go well because there were still various irregularities and discrepancies between the implementation and the applicable Standard Operating Procedure.","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125023828","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}

引用次数: 0

The Influence of Information Technology and Computer Skills on Accounting Information Systems 信息技术和计算机技能对会计信息系统的影响

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-12-30 DOI: 10.36407/akurasi.v3i3.528

Nelyumna Rizal, Amelia Oktrivina, Razi Muhammad

引用次数: 0

Analisa Rasio Kemandirian Daerah dan Rasio Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah 分析地方自力更生与财力与地方政府财务表现之比

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.36407/akurasi.v3i2.158

Melina Febi Awani, Swarmilah Hariani

{"title":"Analisa Rasio Kemandirian Daerah dan Rasio Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah","authors":"Melina Febi Awani, Swarmilah Hariani","doi":"10.36407/akurasi.v3i2.158","DOIUrl":"https://doi.org/10.36407/akurasi.v3i2.158","url":null,"abstract":"This study aims to analyze the performance of local governments in all districts on the island of Sumatra for the 2015-2018 budget year. The data used is secondary data obtained from the Audit Board of the Republic of Indonesia in the form of a Budget Realization Report for the 2015-2018 fiscal year. This study is a descriptive study using an analysis of regional independence ratios and financial ratios to assess the performance of local governments in all districts on the island of Sumatra. The results showed that, the development of the level of regional independence of all districts on the island of Sumatra during 2015-2018 was at a low point, namely with an average yield of only 25%, so for the development of the level of efficiency in the management of regional expenditures of all districts on the island of Sumatra, it can be said less efficient. And then for the development of the level of effectiveness of the management of Regional Original Income, it can be said to be effective, namely with an average yield of above 90%, while for the growth rate of Regional Original Income it is still in a fluctuating condition.","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131981620","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}

引用次数: 3

The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies 盈利能力、杠杆率和公司规模对汽车制造业企业避税的影响

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.36407/akurasi.v3i2.522

A. Siregar

引用次数: 0

Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements 实现财务报表可靠性的预算分析、员工胜任能力与标准会计科目分类

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.36407/akurasi.v3i2.104

A. Prasetyo, R. Mais

引用次数: 0

Pengaruh Return on Asset, Earning Per Share, Price Earning Ratio Terhadap Return Saham Pengaruh资产回报率，每股收益，市盈率

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-04-30 DOI: 10.36407/akurasi.v3i1.325

Laras Safira, Roy Budiharjo

引用次数: 5

Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak 独立专员负责推导盈余管理对税收优惠的影响

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-04-09 DOI: 10.36407/AKURASI.V3I1.277

Talitha Valmai Yossanda, B. Rahmanto

{"title":"Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak","authors":"Talitha Valmai Yossanda, B. Rahmanto","doi":"10.36407/AKURASI.V3I1.277","DOIUrl":"https://doi.org/10.36407/AKURASI.V3I1.277","url":null,"abstract":"This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with the independent commissioner as moderation. This research examines in 2015-2019. The sampling technique used is the purposive sampling method and the number of samples is 34 companies. The research analysis used is multiple linear regression analysis and moderated regression analysis (MRA). The results showed that Earnings Management has a significant positive, capital intensity has a significant negative while liquidity has no significant effect. The moderate independent commissioner is not able to moderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while the independent commissioner can moderate the influence of earnings management on tax aggressiveness. \u0000AbstrakPenelitian ini membahas tentang pengaruh manajemen laba, intensitas modal dan likuiditas terhadap agresivitas pajak pada saham-saham yang diterbitkan secara publik oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan komisaris independen sebagai moderasi. Penelitian ini diteliti pada periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan jumlah sampel sebesar 34 perusahaan. Analisis penelitian yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba memiliki pengaruh positif terhadap agresivitas pajak, intensitas modal berpengaruh negatif terhadap agresivitas pajak sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak. Komisaris independen tidak dapat memoderasi pengaruh intensitas modal dan likuiditas terhadap agresivitas pajak sedangkan komisaris independen dapat memoderasi pengaruh manajemen laba terhadap agresivitas pajak. Kata Kunci: agresivitas pajak, intensitas modal, komisaris independen, likuiditas, manajemen laba.","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131768944","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}

引用次数: 1

Pengaruh Pembiayaan Syariah Terhadap Kinerja Keuangan Perbankan Syariah 伊斯兰金融融资对伊斯兰银行财务运作的影响

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-04-09 DOI: 10.36407/AKURASI.V3I1.324

S. Masitoh, Rachma Zannati

引用次数: 0