AKTIVA: Journal Of Accountancy and Management最新文献

{"title":"Financial Distress Analysis as Early Warning System on Halal Tourism Industries: Case Study during Covid-19 Pandemic Era","authors":"Nindy Akbar Lintang Puspita, Galuh Tri Pambekti, Kharisa Rachmi Khoirunisa","doi":"10.24260/aktiva.v2i2.2204","DOIUrl":"https://doi.org/10.24260/aktiva.v2i2.2204","url":null,"abstract":"Purpose: To know whether there is a difference in the level of accuracy between the Altman, Zmijewski, and Springate models in analyzing financial distress in halal tourism industries during the COVID-19 pandemic.Design / methodology / approach: A quantitative method with a comparative descriptive approach.Research Findings: There are different levels of accuracy that prove that there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress tourism industries during the COVID-19 pandemic.Contribution / Originality / Novelty: It can practically assist company management in understanding financial distress analysis and help investors, both individual and institutional investors, to see the potential for company bankruptcy as a consideration in investing. \u0000Tujuan Penelitian: Untuk mengetahui apakah terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski, dan Springate dalam menganalisis financial distress pada industri pariwisata halal pada masa pandemi COVID-19.Desain / metodologi / pendekatan: Metode kuantitatif dengan pendekatan deskriptif komparatif.Temuan Penelitian: terdapat perbedaan tingkat akurasi membuktikan bahwa terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski dan Springate dalam menganalisis industri pariwisata financial distress pada masa pandemi COVID-19.Kontribusi / Orisinalitas / Kebaruan: Secara praktis dapat membantu manajemen perusahaan dalam memahami analisis kesulitan keuangan dan membantu investor, baik investor individu maupun institusi, untuk melihat potensi kebangkrutan perusahaan sebagai pertimbangan dalam berinvestasi.","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"50 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141803638","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 Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia","authors":"Pratika Linanda, Delta Fenisa, Giarti Astriana, Atin Sumaryanti, Hence Made Aryasa","doi":"10.24260/aktiva.v2i1.1836","DOIUrl":"https://doi.org/10.24260/aktiva.v2i1.1836","url":null,"abstract":"Purpose: This study examines and analyzes the influence of each variable, Good Corporate Governance, Institutional Ownership, and Financial Distress. Good Corporate Governance is moderated by Firm Size and Institutional Ownership is moderated by Firm Size on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange.Design/Methodology: The method used in this research is quantitative, based on previous studies, related to supporting theories put forward by experts, and using SPSS 17 as a statistical data processing tool. The research sample is 68 manufacturing companies using a purposive sampling technique. The data analysis technique uses Moderated Regression Analysis (MRA).Research Findings: Based on data processing using Moderated Regression Analysis (MRA), it is evident that Good Corporate Governance (GCG) has a positive and significant effect, while Institutional Ownership (Inst Own) has a negative and significant effect. Good Corporate Governance (GCG) after being moderated by Firm Size (FM) affects Financial Distress so that the relationship is stronger than before being moderated. Institutional Ownership (Inst Own) after being moderated by Firm Size (FM) strengthens the relationship compared to before being moderated. \u0000Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh masing-masing variabel yaitu Good Corporate Governance, Institusional Ownership dan Finacial Distress. Good Corporate Governance dimoderasi oleh Firm Size dan Institusional Ownership dimoderasi oleh Firm Size pada Financial Distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam perkembangannya, industri manufaktur di Indonesia terus menunjukkan peningkatan di penghujung tahun 2020 dibandingkan awal pandemi. Hal ini terceriman dari PMI Manufaktur pada November 2020 yang mencapai 50,6 dibandingkan pada bulan oktober 47,8, dengan melihat angka yang cenderung meningkat relatif baik merupakan hal positif, namun masih dianggap terlalu dini, industri manufaktur dikatakan memiliki daya tahan yang cukup jika dapat terus berada diatas ambang batas PMI Manufaktur sebesar 50 dalam menghadapi tantangan global saat ini. Hal ini secara tidak langsung juga akan menurunkan jumlah produksi perusahaan yang secara otomatis perusahaan kesulitan untuk mendapatkan keuntungan dari produksi dan berujung kebangkrutan atau Financial Distress.Desain/Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan berdasar pada penelitian-penelitian terdahulu dan dikaitkan dengan pendukung teori yang dikemukakan oleh para ahli serta menggunakan SPSS 17 sebagai alat penglolahan data statistik. Sampel penelitian sejumlah 68 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan Moderated Regresion Analysis (MRA).Temuan Penelitian: Berdasarkan pengolahan data menggunakan Moderated Regresion Analysis (MRA) terukti bahwa Good Corporate Governance (GCG) be","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"3 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139803909","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 Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia","authors":"Pratika Linanda, Delta Fenisa, Giarti Astriana, Atin Sumaryanti, Hence Made Aryasa","doi":"10.24260/aktiva.v2i1.1836","DOIUrl":"https://doi.org/10.24260/aktiva.v2i1.1836","url":null,"abstract":"Purpose: This study examines and analyzes the influence of each variable, Good Corporate Governance, Institutional Ownership, and Financial Distress. Good Corporate Governance is moderated by Firm Size and Institutional Ownership is moderated by Firm Size on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange.Design/Methodology: The method used in this research is quantitative, based on previous studies, related to supporting theories put forward by experts, and using SPSS 17 as a statistical data processing tool. The research sample is 68 manufacturing companies using a purposive sampling technique. The data analysis technique uses Moderated Regression Analysis (MRA).Research Findings: Based on data processing using Moderated Regression Analysis (MRA), it is evident that Good Corporate Governance (GCG) has a positive and significant effect, while Institutional Ownership (Inst Own) has a negative and significant effect. Good Corporate Governance (GCG) after being moderated by Firm Size (FM) affects Financial Distress so that the relationship is stronger than before being moderated. Institutional Ownership (Inst Own) after being moderated by Firm Size (FM) strengthens the relationship compared to before being moderated. \u0000Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh masing-masing variabel yaitu Good Corporate Governance, Institusional Ownership dan Finacial Distress. Good Corporate Governance dimoderasi oleh Firm Size dan Institusional Ownership dimoderasi oleh Firm Size pada Financial Distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam perkembangannya, industri manufaktur di Indonesia terus menunjukkan peningkatan di penghujung tahun 2020 dibandingkan awal pandemi. Hal ini terceriman dari PMI Manufaktur pada November 2020 yang mencapai 50,6 dibandingkan pada bulan oktober 47,8, dengan melihat angka yang cenderung meningkat relatif baik merupakan hal positif, namun masih dianggap terlalu dini, industri manufaktur dikatakan memiliki daya tahan yang cukup jika dapat terus berada diatas ambang batas PMI Manufaktur sebesar 50 dalam menghadapi tantangan global saat ini. Hal ini secara tidak langsung juga akan menurunkan jumlah produksi perusahaan yang secara otomatis perusahaan kesulitan untuk mendapatkan keuntungan dari produksi dan berujung kebangkrutan atau Financial Distress.Desain/Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan berdasar pada penelitian-penelitian terdahulu dan dikaitkan dengan pendukung teori yang dikemukakan oleh para ahli serta menggunakan SPSS 17 sebagai alat penglolahan data statistik. Sampel penelitian sejumlah 68 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan Moderated Regresion Analysis (MRA).Temuan Penelitian: Berdasarkan pengolahan data menggunakan Moderated Regresion Analysis (MRA) terukti bahwa Good Corporate Governance (GCG) be","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"45 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139864096","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 Akuntansi Pembiayaan Mudarabah Berdasarkan PSAK 105 Pada BMT UGT Nusantara Cabang Pembantu Tayan","authors":"Dini Lestary, Risatri Hayatunisa","doi":"10.24260/aktiva.v2i1.2088","DOIUrl":"https://doi.org/10.24260/aktiva.v2i1.2088","url":null,"abstract":"Purpose: This study aims to determine the management of mudarabah financing and to analyze the accounting treatment of mudarabah financing at BMT UGT Nusantara Tayan Sub-Branch based on PSAK 105. Design/methodology/approach: This research method is a qualitative method with a descriptive approach.Research Findings: The accounting treatment for mudarabah financing at BMT UGT Nusantara Tayan sub-branch is based on PSAK 105 which includes recognition, measurement, presentation and disclosure. However, there are still discrepancies in the form of non-cash assets at BMT UGT Nusantara Tayan sub-branch.Contribution/Originality/Novelty: At BMT UGT Nusantara Tayan Sub-Branch, discrepancies were found in the practice of mudarabah financing.  \u0000Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengelolaan pembiayaan mudarabah dan menganalisis perlakuan akuntansi atas pembiayaan mudarabah pada BMT UGT Nusantara Cabang Pembantu Tayan berdasarkan PSAK 105.Desain / metodologi / pendekatan: Metode Penelitian ini adalah metode kualitatif dengan pendekatan deskriptif  .Temuan Penelitian: Perlakuan akuntansi atas pembiayaan mudarabah pada BMT UGT Nusantara cabang pembantu Tayan berdasarkan PSAK 105 yang meliputi pengakuan, pengukuran, penyajian dan pengungkapan. Namun masih ada ketidaksesuaian dalam bentuk aset nonkas pada BMT UGT Nusantara cabang pembantu Tayan.Kontribusi / Orisinalitas / Kebaruan: Pada BMT UGT Nusantara Cabang Pembantu Tayan masih ditemukan ketidaksesuai praktik dalam pembiayaan mudarabah","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"11 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477287","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":"Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers","authors":"M. Thalib, Rafka Suaib, Edis Edis","doi":"10.24260/aktiva.v2i1.1753","DOIUrl":"https://doi.org/10.24260/aktiva.v2i1.1753","url":null,"abstract":"Purpose: This study aims to reveal capital accounting implemented by rice farmers based on local cultural values. Design/methodology/approach: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Research Findings: The study results show that farmers implement four capital accounting: capital sourced from debt, from side business income, capital used to finance agricultural needs, and capital used to share, among others. The practice of capital accounting is conditional on family (“O nga: laa”) value. It is reflected through the actions of farmers who use their crops to fulfill their personal needs and distribute rice free of charge to their neighbors. This is so the farmers’ neighbors can also feel happiness when the harvest season arrives. In the Islamic culture of the people of Gorontalo, the value of “O nga: laa” is often internalized by the elders through the expression (lumadu) “diila bo ilaato binthe wawu pale.” This expression contains the meaning of a family statement because of blood relations or family ties.Contribution/Originality/Novelty: The results of this study provide implications for the existence of the concept of capital accounting by farmers with local cultural values. \u0000Tujuan Penelitian: Penelitian ini bertujuan untuk mengungkapkan akuntansi modal yang dipraktikkan oleh petani padi berdasarkan nilai budaya lokal.Desain / metodologi / pendekatan: Kajian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Ada lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan.Temuan Penelitian: Hasil kajian menunjukkan bahwa petani menerapkan empat praktik akuntansi modal, yaitu modal yang bersumber dari hutang, dari pendapatan usaha sampingan, modal yang digunakan untuk membiayai kebutuhan pertanian, dan modal yang digunakan untuk berbagi, dengan sesama. Praktik akuntansi modal syarat dengan nilai kekeluargaan (“O nga: laa”). Hal itu tercermin dari tindakan para petani yang menggunakan hasil panennya untuk memenuhi kebutuhan pribadi dan membagikan beras secara cuma-cuma kepada tetangganya. Hal ini agar tetangga petani juga bisa merasakan kebahagiaan saat musim panen tiba. Dalam budaya Islam masyarakat Gorontalo, nilai “O nga:laa” sering diinternalisasikan oleh para tua-tua melalui ungkapan (lumadu) “diila bo ilaato binthe wawu pale” Ungkapan ini mengandung makna pernyataan kekeluargaan karena adanya hubungan darah atau ikatan keluarga.Kontribusi / Orisinalitas / Kebaruan: penelitian ini memberikan kontribusi tentang hadirnya konsep akuntansi modal oleh para petani berbasis nilai budaya lokal.","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"82 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140484236","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":"Ada Grill Marketing Strategy In 2023","authors":"Afifatus Sholikhah","doi":"10.24260/aktiva.v1i2.1325","DOIUrl":"https://doi.org/10.24260/aktiva.v1i2.1325","url":null,"abstract":"Ada Grill is a business engaged in the culinary field. The purpose of this research is to find out the internal and external factors, understand the strategies used and find out the right strategy that Ada Grill can use in the coming 2023 after covid 19. Data obtained from this research through observation and interviews. While the analysis method used in this research is SWOT analysis. The results showed that the internal strength factor was at a value of 2.33 and the weakness factor was 0.63. Thus the difference obtained is 1.7. Furthermore, the external factor opportunity is 2.00 and the external factor threat is 1.08 so that the difference obtained from opportunities and threats is 1.33. According to the results of the SWOT matrix 4K is in quadrant I position which means that Ada Grill can take advantage of existing opportunities by using strengths. According to the IE matrix, the results of internal factors are 2.97 and the results of external factors are 3.08, indicating that the position is in cell no.2. The marketing mix strategy used by Ada Grill is considered to be able to increase product sales and make a profit. Alternative strategies suggested to Ada Grill are market penetration, market development, development of goods and services. \u0000Ada Grill merupakan usaha yang bergerak pada bidang kuliner. Tujuan dari penelitian ini untuk mengetahui faktor internal dan eksternal, memahami strategi yang digunakan dan mengetahui strategi yang tepat yang dapat digunakan Ada Grill pada tahun 2023 yang akan datang pasca covid 19. Data dari penelitian ini diperoleh melalui observasi dan wawancara. Sedangkan metode analisis yang digunakan pada penelitian ini ialah analisis SWOT. Hasil penelitian menunjukkan bahwa faktor internal kekuatannya pada nilai 2,33 dan faktor kelemahan di angka 0,63. Dengan demikian selisih yang diperoleh ialah 1,7. Selanjutnya Peluang faktor eksternal yaitu 2,00 dan ancaman faktor ekternal ancaman di angka 1,08 sehingga selisih yang diperoleh dari peluang dan ancaman adalah 1,33. Menurut hasil matriks SWOT 4K berada pada posisi kuadran I yang artinya Ada Grill dapat memanfaatkan peluang yang ada dengan menggunakan kekuatan. Menurut matriks IE hasil faktor internal yaitu 2,97 dan hasil faktor ekternal 3,08 menunjukkan bahwa posisinya berada pada sel no.2. Strategi bauran pemasaran yang digunakan Ada Grill dinilai dapat meningkatkan penjualan produk dan memperoleh keuntungan. Strategi alternatif yang disarankan kepada Ada Grill adalah penetrasi pasar, pengembangan pasar, pengembangan barang dan jasa.","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130595513","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":"Penerapan Akuntansi Pondok Pesantren (Studi pada Toko Pondok Pesantren Sengkubang)","authors":"Wulan Wahyu Ningrum","doi":"10.24260/aktiva.v1i2.1525","DOIUrl":"https://doi.org/10.24260/aktiva.v1i2.1525","url":null,"abstract":"Purpose: This study aims to find out how prepared the Islamic boarding school shop is to manage finances and to inform about the feasibility of financial management in the Sengkubang Islamic Boarding School shop.Design/methodology/approach: This study uses descriptive qualitative method, data collection techniques with documentation, observation, and interviews with the Islamic boarding school.Research Findings: The application of accounting in the Sengkubang Islamic Boarding School shop cannot be said to be perfect, but it is feasible to be used as financial information.   Contribution/Originality/Novelty: Can be used as an evaluation material for the shop management of the Sengkubang Islamic Boarding School in improving the application of Islamic boarding schools accounting. \u0000Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui seberapa siap pihak toko pondok pesantren mengelola keuangan dan untuk menginformasikan tentang kelayakan pengelolaan keuangan yang ada di toko santri Pondok Pesantren Sengkubang.Desain / metodologi / pendekatan: Penelitian ini menggunakan metode penelitian kualitatif deskriptif, teknik pengumpulan data dengan dokumentasi, observasi, dan wawancara kepada pihak pondok pesantren.Temuan Penelitian: Penerapan akuntansi di toko Pondok Pesantren Sengkubang belum bisa dikatakan sempurna hanya saja sudah layak untuk dijadikan informasi keuangan.Kontribusi / Orisinalitas / Kebaruan: Dapat menjadi evaluasi bagi pengurus toko Pondok Pesanren Sengkubang dalam memperbaiki penerapan akuntansi pondok pesantren.","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123501852","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":"Faktor Keperilakuan Yang Memengaruhi Kinerja Keuangan Di BAPPPEDA Provinsi Gorontalo","authors":"Intan Sudarniati Sipatu, Roni Mohamad, Juniaty Ismail","doi":"10.24260/aktiva.v1i2.1261","DOIUrl":"https://doi.org/10.24260/aktiva.v1i2.1261","url":null,"abstract":"Purpose: This study aims to determine the influence of training factors, clarity of objectives, superior support and the use of information technology on the usefulness of the regional financial accounting system.Design/methodology/approach: The data collection method used in this study is a data collection technique with a questionnaire. Data analysis using multiple linear regression This study used a data analysis method using statistical procedures with SPSS 25.Research Findings: The results showed that there was an effect of training on the usefulness of the regional financial accounting system with a significant value of 0.005 and tcount of 3.021, clarity of objectives had an effect on the use of the regional financial accounting system with a significant value of 0.011 and tcount of 2.694, there was no influence of superior support on the use of the accounting system regional finance with a significant value of 0.133, and there is no effect of the use of information technology on the usefulness of the regional financial accounting system with a significant value of 0.327.  Contribution/Originality/Novelty: The results of this study can be used by BAPPEDA in particular and SKPD in Gorontalo Province in general to be used as evaluation material in improving their financial performance by paying attention to aspects of behavior and the use of information technology. \u0000Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh faktor pelatihan, kejelasan tujuan, dukungan atasan dan pemanfaatan teknologi informasi terhadap kegunaan sistem akuntansi keuangan daerah.Desain/metodologi/pendekatan: Metode pengumpulan data yang dipergunakan pada penelitian ini ialah teknik pengumpulan data dengan angket atau kuesioner. Analisis data menggunakan regresi linear berganda. Penelitian ini menggunakan metode analisis data mengunakan prosedur statistik dengan bantuan program SPSS 25.Temuan Penelitian: Hasil penelitian menunjukkan terdapat pengaruh pelatihan terhadap kegunaan sistem akuntansi keuangan daerah dengan nilai signifikan 0,005 dan t hitung sebesar 3,021, kejelasan tujuan berpengaruh terhadap kegunaan sistem akuntansi keuangan daerah dengan nilai signifikan 0,011 dan t hitung sebesar 2,694, tidak terdapat pengaruh dukungan atasan terhadap kegunaan sistem akuntansi keuangan daerah dengan nilai signifikan 0,133, serta tidak terdapat pengaruh pemanfaatan teknologi informasi terhadap kegunaan sistem akuntansi keuangan daerah dengan nilai signifikan 0,327.Kontribusi / Orisinalitas / Kebaruan: Hasil penelitian ini dapat digunakan oleh BAPPEDA khususnya dan SKPD di Provinsi Gorontalo pada umumnya untuk dijadikan bahan evaluasi dalam meningkatkan kinerja keuangannya dengan memperhatikan aspek-aspek keperilakuan serta pemanfaatan teknologi informasi.","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"134 3-4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116557910","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 Capital Adequacy Ratio (CAR), NonPerforming Financing (NPF), Financing To Deposit Ratio (FDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Profitabilitas (Return On Assets) Pada PT. Bank KB Bukopin Syariah Periode 2014-2022","authors":"S. Fatimah, Rias Sholihah","doi":"10.24260/aktiva.v1i2.1393","DOIUrl":"https://doi.org/10.24260/aktiva.v1i2.1393","url":null,"abstract":"Purpose: Testing the effect of (1) CAR on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (2) NPF on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (3) FDR on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (4) BOPO on ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022 (5) CAR, NPF, FDR and BOPO against ROA at PT. Bank KB Bukopin Syariah for the period 2014-2022.Methodology: The type of research used is field research with a quantitative approach. Data collection techniques with indirect observation through documentation methods. The data used is obtained from the financial statements of PT. Bank KB Bukopin Syariah published on its official website with a sample of 36 quarterly data (2014-2022). The data was processed using SPSS 22 through multiple linear regression analysis.Research Findings: Based on the results of the study, it was concluded that CAR and FDR have no effect on ROA of PT. Bank KB Bukopin Syariah for the period 2014-2022, while NPF and BOPO have a significant negative effect on ROA of PT. Bank KB Bukopin Syariah for the period 2014-2022. Novelty: The data used is in the form of secondary data from the quarterly financial statements of PT. Bank KB Bukopin Syariah published on its official website for the last 9 years (2014-2022).    \u0000Tujuan Penelitian: Menguji pengaruh (1) CAR terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (2) NPF terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (3) FDR terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (4) BOPO terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022 (5) CAR, NPF, FDR dan BOPO terhadap ROA di PT. Bank KB Bukopin Syariah periode 2014-2022.  Metodologi: Jenis penelitian yang digunakan adalah field research dengan pendekatan kuantitatif. Teknik pengambilan data dengan observasi tidak langsung melalui metode dokumentasi. Data yang digunakan diperoleh dari laporan keuangan PT. Bank KB Bukopin Syariah yang diterbitkan di website resminya dengan sampel sebanyak 36 data triwulan (2014-2022). Data tersebut diolah menggunakan SPSS 22 melalui analisis regresi linier berganda.     Temuan Penelitian: Berdasarkan hasil riset ditarik kesimpulan bahwa CAR dan FDR tidak berpengaruh terhadap ROA PT. Bank KB Bukopin Syariah periode 2014-2022, sedangkan NPF dan BOPO berpengaruh negatif signifikan terhadap ROA PT. Bank KB Bukopin Syariah periode 2014-2022.Kebaruan: Data yang digunakan berupa data sekunder dari laporan keuangan triwulan PT. Bank KB Bukopin Syariah yang diterbitkan di website resminya selama 9 tahun terakhir (2014-2022).","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127192812","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":"Substitusi Silang Anggaran: Pola Mekanisme Penganggaran Pada Organisasi Intrakampus","authors":"Frida Fanani Rohma","doi":"10.24260/aktiva.v1i2.1256","DOIUrl":"https://doi.org/10.24260/aktiva.v1i2.1256","url":null,"abstract":"Purpose: This study aims to investigate budgeting practices in intracampus organizations. Budgeting is a key activity that has the potential to cause dysfunctional behavior and irregularities in the organization. The development of the literature shows that fraud that occurs at the higher education level is one of the predictors of fraud that occurs in a country. Thus, it is necessary to explore budgeting patterns in intracampus organizations.Design/methodology/approach: This study employs a qualitative method with a case study approach that sees an intra-campus organization as a research site.Research Findings: There is a tendency for organizations to increase work program variances rather than work program proposals. The large variance of work programs makes organizations tend to make cross-budget substitutions to realize the entire work program. The large variance of work programs implemented with a cross-budget substitution mechanism has the potential to cause work program achievements to be sub-optimal.Contribution/Originality/Novelty: Previous research only focus in budgeting. This study complements previous studies by considering the practice of budgetary slack in intracampus organizations. Research provides new insights that cross-substitution efforts have the potential to reduce performance effectiveness. \u0000Tujuan Penelitian: Penelitian ini bertujuan untuk menginvestigasi praktik penganggaran pada organisasi intrakampus. Penganggaran merupakan aktivitas kunci yang berpotensi menyebabkan terjadinya perilaku disfungsional dan penyimpangan pada organisasi. Perkembangan literatur menunjukkan bahwa kecurangan yang terjadi pada level Pendidikan tinggi menjadi salah satu prediktor kecurangan yang terjadi disuatu negara. Dengan demikian, diperlukan upaya eksplorasi pola penganggaran pada organisasi intrakampus.Desain / metodologi / pendekatan: Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang melihatkan salah satu organisasi intra kampus sebagai situs penelitian.Temuan Penelitian: Terdapat kecenderung organisasi memperbanyak varians program kerja daripada usulan program kerja. Besarnya varians program kerja membuat organisasi cenderung melakukan substitusi silang anggaran untuk merealisasikan keseluruhan program kerja. Besarnya varians program kerja yang terlaksana dengan mekanisme substitusi silang anggaran berpotensi menyebabkan capaian program kerja menjadi tidak optimal.Kontribusi / Orisinalitas / Kebaruan: Penelitian ini melengkapi kajian sebelumnya dengan mempertimbangkan praktik kesenjangan anggaran pada organisasi intrakampus. Penelitian memberikan wawasan baru bahwa upaya substitusi silang berpotensi menurunkan efektivitas kinerja. ","PeriodicalId":320160,"journal":{"name":"AKTIVA: Journal Of Accountancy and Management","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115685017","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}