Jurnal AKSI Akuntansi dan Sistem Informasi最新文献_第9页

Disclosure of Corporate Social Responsibility Using Gri Standard Guidelines and its Effect on Financial Performance 运用Gri准则披露企业社会责任及其对财务绩效的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2130

Yulia Shine, Apriani Dorkas Rambu Atahau

{"title":"Disclosure of Corporate Social Responsibility Using Gri Standard Guidelines and its Effect on Financial Performance","authors":"Yulia Shine, Apriani Dorkas Rambu Atahau","doi":"10.36555/jasa.v7i1.2130","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2130","url":null,"abstract":"This study aims to find out whether CSR disclosure using the GRI Standards guidelines which include general standards (Governance: General Disclosures and Management Approach) as well as specific standards (Economic, Environmental, and Social), as well as company size affect the financial performance of mining companies that in Indonesia. The variables in this study consist of independent variables, namely governance and economics, environment, and social, one dependent variable, namely financial performance, and one control variable, namely company size. This research uses a causal associative quantitative method. The type of data obtained is secondary data with the collection technique using archival documentation in the form of Sustainability and the company's Annual Report. In this study using the panel data regression research model, so in this study using eviews 12 to process the data with the selected model is the Random Effect Model (REM). The results of this study reveal that economic, environmental, and social have a partial effect on financial performance, but governance does not affect financial performance, nor does company size affect the financial performance of mining companies. However, CSR simultaneously influences financial performance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"190 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847332","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 Effect of Good Corporate Governance, Firm Size, Leverage, and Firm Performance on Earnings Management: Entrenchment Management as a Moderation Variable 良好的公司治理、公司规模、杠杆和公司绩效对盈余管理的影响:堑壕管理作为一个调节变量

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2137

Taufiq Dwi Saputra, Zulfikar Zulfikar

{"title":"The Effect of Good Corporate Governance, Firm Size, Leverage, and Firm Performance on Earnings Management: Entrenchment Management as a Moderation Variable","authors":"Taufiq Dwi Saputra, Zulfikar Zulfikar","doi":"10.36555/jasa.v7i1.2137","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2137","url":null,"abstract":"This study aims to examine the effect of good corporate governance mechanisms which include the board of commissioners, board of directors, audit committee, firm size, leverage, and firm performance on earnings management with management entrenchment as a moderating variable. This type of research uses quantitative methods. The sampling technique in this study used a purposive sampling method based on predetermined criteria, obtained as many as 68 sample data from 17 sample companies in real estate and property companies listed on the Indonesia Stock Exchange (IDX) for 4 years in the 2018-2021 period. The results of this study indicate that the good corporate governance variable with the proxy of the board of directors has a negative effect on earnings management, the leverage variable has an effect on earnings management. Meanwhile, the good corporate governance variable by proxies for the board of commissioners, audit committee, firm size, and firm performance has no effect on earnings management. Management entrenchment has no effect on the interaction of leverage with earnings management, the interaction between firm performance and earnings management. Management entrenchment strengthens the influence of good corporate governance by proxies for the board of commissioners, board of directors, audit committee, and firm size on earnings management.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847335","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 Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District 纳税人意识和税收制裁对Kpp Pratama Purwakarta地区中小纳税人合规的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2172

Elyssa Fiqri Fauziah, Radhi Abdul Halim

{"title":"The Influence of Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District","authors":"Elyssa Fiqri Fauziah, Radhi Abdul Halim","doi":"10.36555/jasa.v7i1.2172","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2172","url":null,"abstract":"This research is motivated by the low level of taxpayer compliance as seen from the increase in the number of MSME taxpayers but not supported by fulfilling obligations to pay taxes, this is influenced by low awareness of taxpayers and tax sanctions. This study aims to determine whether the advice of taxpayers and tax sanctions affect taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Purwakarta Regency. The factors tested in this study suggest that taxpayers and tax sanctions are the independent variables, while taxpayer compliance is the dependent variable. The research method used is the verification method. The population in this study is MSMEs taxpayers who are registered at KPP Pratama Purwakarta Regency, totaling 1,608 MSMEs. The sampling technique used is the convenience sampling technique using the Slovin formula, so that the total sample is 100 MSMEs. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that the advice of taxpayers and tax sanctions had an effect on the compliance of the MSMEs taxpayers in Purwakarta Regency. In addition, the test results show that the influence of taxpayer advice and tax sanctions on MSME taxpayer compliance is 94.3%","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847327","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 Spesifik Bank terhadap Kecukupan Modal (CAR) pada Perbankan Syariah di Indonesia 银行对印度尼西亚伊斯兰银行业资本充足率（CAR）的具体影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-10 DOI: 10.52434/jwa.v7i2.2556

Resmi Afifah Fadilah

引用次数: 0

Penerepan Metode Waterfall Dalam Pembuatan Sistem Informasi Akuntansi Persediaan Barang Sekali Pakai Pada Dinas Kesehatan Provinsi Kalimantan Barat 瀑布法对西加里曼丹省卫生服务部门的免税会计信息系统的采用

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-03-31 DOI: 10.31294/justian.v4i1.1905

Raja Sabaruddin, Sri Murni, Fiqih Alfaridzi

{"title":"Penerepan Metode Waterfall Dalam Pembuatan Sistem Informasi Akuntansi Persediaan Barang Sekali Pakai Pada Dinas Kesehatan Provinsi Kalimantan Barat","authors":"Raja Sabaruddin, Sri Murni, Fiqih Alfaridzi","doi":"10.31294/justian.v4i1.1905","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1905","url":null,"abstract":"Information technology is now showing many major changes as well as its influence, in the accounting field in particular it can help company management as well as in government, one of the information system activities that can be facilitated is the disposable inventory system. The West Kalimantan Provincial Health Office realized that the recording of inventory of disposable goods was still done manually or not computerized, thus allowing for errors in recording incoming goods, outgoing goods, stock of goods, and making reports. The research method used is data collection, observation, interviews, literature study, system design, analysis of software requirements for system design and software, implementation and unit testing. The design of this website is built using the waterfall model development method and the PHP programming language and utilizes the MySQL database as a database server. The results of this study are the right solution to overcome the problems that exist in the West Kalimantan Provincial Health Office. With a computerized system will be very helpful in supporting all activities so as to produce effective and efficient work.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"116 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89156529","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

Sistem Informasi Pembayaran dan Pengelolaan Booking Unit Rumah Berbasis Web Pada Quantum Property 基于量子属性的家庭预约信息和管理系统

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-03-31 DOI: 10.31294/justian.v4i1.1820

Anna Anna, Riski Annisa, Panny Agustia Rahayuningsih

引用次数: 0

Penerapan XP Dalam Pemenuhan Kebutuhan Sistem Yang Dinamis Pada Rancang Bangun Sistem Informasi Akuntansi Pendapatan Penjualan 在设计销售收入会计信息系统中，XP在满足动态系统需求方面的应用

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-03-31 DOI: 10.31294/justian.v4i1.1925

Dominikus Riki Irawan, N. Syamsiah

引用次数: 0

SISTEM INFORMASI SIMPAN PINJAM BERBASIS WEB PADA KOPERASI KPRI TAMAN SARI BOGOR 基于KPRI合作社的基于WEB的信息存储系统，该合作社位于茂物纱丽公园

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-03-31 DOI: 10.31294/justian.v4i1.1868

Muhammad Habili Firdaus, Sri. Wasiyanti, Lisda Widiastuti

引用次数: 0

Pengaruh Impelementasi Sistem Informasi Akuntansi Manufaktur Dalam Zahir Accounting Versi 6 生产会计信息系统的不扩散影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-03-31 DOI: 10.31294/justian.v4i1.1876

Mari Rahmawati, Khusnul Khotimah

引用次数: 0

PENERAPAN SISTEM INFORMASI AKUNTANSI PENGELOLAAN KEUANGAN BERBASIS WEBSITE 基于网站的财务管理信息系统的应用

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-03-31 DOI: 10.31294/justian.v4i1.1952

W. Dharmawan

{"title":"PENERAPAN SISTEM INFORMASI AKUNTANSI PENGELOLAAN KEUANGAN BERBASIS WEBSITE","authors":"W. Dharmawan","doi":"10.31294/justian.v4i1.1952","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1952","url":null,"abstract":"Yayasan merupakan salah satu organisasi yang bergerak dalam bidang pendidikan agama dan kesejahteraan sosial, dan kiprahnya di masyarakat telah memberikan kontribusi yang besar bagi perkembangan dan kemajuan masyarakat dengan peranannya baik dalam bidang pendidikan agama dan sosial serta penyediaan sarana dan prasarana. untuk masyarakat. kebutuhan masyarakat khususnya dalam pengembangan pondok pesantren. Dimana peneliti mengambil bagian dari sistem manajemen berupa data input, data output dan penyusunan laporan keuangan dalam pengelolaan keuangan yang dimaksud adalah pengelolaan keuangan TPA dan Baitul Mall, TPA dan Baitul Mall adalah pengelolaan sumbangan dari Masyarakat . Sistem pengelolaan keuangan saat ini masih dilakukan dengan cara konvensional yaitu pencatatan data input, data output dan penyusunan laporan keuangan masih dilakukan satu per satu sehingga menyebabkan ketidakakuratan dan juga menyebabkan keterlambatan waktu. Yang dimaksud dengan data masukan dan data keluaran adalah transaksi arus kas masuk dan arus kas keluar yang masih dicatat dalam buku kas umum. Sehingga dalam proses pencatatan keuangan tersebut akan menimbulkan kesulitan dalam pencatatan dan kemungkinan besar akan rentan terhadap hilangnya pencatatan berupa pencatatan transaksi penerimaan dan pengeluaran kas serta kesulitan dalam menentukan laba rugi sehingga memakan waktu. untuk membuat catatan keuangan. ke dalam buku besar umum. sehingga penulis memiliki ide untuk merancang sebuah aplikasi pencatatan keuangan berupa sistem informasi akuntansi pengelolaan keuangan berbasis web agar data transaksi masuk dan keluar tersimpan dalam database online dan informasi keuangan dapat diketahui secara cepat dan akurat oleh pemilik dari Yayasan.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75937233","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