Jurnal Akuntansi STIE Muhammadiyah Palopo最新文献

{"title":"PENGARUH LABA, ARUS KAS, LEVERAGE DAN FIRM GROWTH TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020","authors":"Tiara Rahmawati, Erma Setiawati","doi":"10.35906/jurakun.v8i2.1024","DOIUrl":"https://doi.org/10.35906/jurakun.v8i2.1024","url":null,"abstract":"ABSTRAK Financial distress ialah ketika  kondisi penurunan keuangan dan kerugian menimpa perusahaan, sehingga tidak mungkin untuk bersaing kembali dengan perusahaan lain. Perusahaan diharuskan berinovasi agar dapat bersaing, jika tidak maka perusahaan akan bangkrut. Bisnis yang mengalami kesulitan keuangan sering kali ditandai dengan kualitas produk yang buruk, pembayaran rekening bank yang terlambat, dan laba operasionali yang negatife selamai beberapai tahun berturut-turut.i Tujuan dilakukannya penelitiani inii adalahi untuki mengetahuii pengaruhi laba, arus kas, i leveragei dani firmi growthi terhadapi financiali distressi perusahaani manufaktur yangi terdaftari di Bursai Efeki Indonesiai periode 2018-2020. Penggunaan data sekunder dan pendekatan kuantitatif fipilih oleh peneliti dalam penelitian ini. Datanya yaitu laporani keuangani perusahaan periode 2018-2020. Perusahaan sampell yangl termasuk dalaml penelitianl ditentukani dengan purposivel samplingldanl diambil 225 sampel. Hasill penelitianl mendapatkan hanya variabell labal yang berpengaruhl terhadapl financiall distress. l. Sementara variabell arus kas, leveragel danl firm growth tidakl mempengaruhi fiancial distress, penelitian berikutnya dapat menambahkan variabel prediktif lain yang mungkin dapat mempengaruhi financiall ldistress. lKata kuncil: Laba, arus kas,l leverage,l firm growth, financiall distressl ABSTRACTttFinanciall distressl isl when al company experiences al financial decline and suffers losses, making it impossible to compete with other companies. Companies must innovate in order to compete, otherwise the company will go bankrupt. Businesses experiencing financial difficulties are often characterized by poor product quality, late bank account payments, and negative operating profit for two consecutive years. The purpose of thisl studyl was tol determinel thel effectl ofl income, cashflow, leverage andl firm growth onl the financial distress ofl manufacturingl companiesl listedl onl thel Indonesial Stockl Exchangel forl thel 2018-2020 periodt. Thisl study usesl a quantitative approach, using secondary data in the form of company financiall statements. Thel sample companies included inl thel studyl were determined by purposivel samplingl withl certain criteria and 225 samples were taken. The resultsl showedl only thel profit variablel hadl an effectl onl financial distress. While cash flow, leverage, and firm growth variables do not affect financial distress, further research can add other predictive variables that can affect financiall distress.L... Keyword: Profit,l Cash Flow,l Leverage,l Firm growth, Financiall distressl","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123273154","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":"CONSTRUCTION OF WAQF ACCOUNTING BASED ON PSAK 112","authors":"Nawirah Nawirah, Mohamat Chazim Fikri","doi":"10.35906/jurakun.v8i1.992","DOIUrl":"https://doi.org/10.35906/jurakun.v8i1.992","url":null,"abstract":"ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengkontruksi laporan keuangan wakaf. Jenis penelitian ini merupakan penelitian kualilitatif menggunakan pendekatan deskriptif. Objek penelitian adalah Koperasi Masjid Sabilillah Kota Malang. Teknik Analisis digunakan dengan tujuan untuk mengetahui bagaimana perlakuan wakaf tunai yang diterima pengurus Koperasi Masjid Sabilillah Kota Malang, wakaf tunai akan ditinjau berdasarkan PSAK 112 dengan melihat perlakuan akuntansi wakaf. Tahapan selanjutnya kemudian melakukan kontruksi laporan keuangan sesuai dengan standart akuntansi wakaf yang telah disahkan oleh Ikatan Akuntan Indonesia.  Penelitian ini memberikan hasil bahwa perlakuan akuntansi sesuai PSAK 112 secara umum menunjukkan baik serta transparan dalam hal penyampain informasi penerimaan wakaf tunai. Koperasi Masjid Sabilillah telah membuat Laporan keuangan yakni laporan laba rugi, laporan arus kas serta Laporan posisi keuangan. Terdapat beberapa laporan yang belum dibuat jika merujuk ke PSAK 112 yakni laporan aktivitas wakaf, laporan perubahan aset wakaf dan catatan atas laporan keuangan.Kata Kunci: Wakaf, Laporan Keuangan, PSAK 112 ABSTRACTThe purpose of this research is to examine and create waqf financial accounts. This study is a sort of qualitative research that takes a descriptive method. This study was carried out at the Sabilillah Mosque Cooperative in Malang City. The analysis technique was carried out to determine the treatment of cash waqf received by the management of the Sabilillah Mosque Cooperative Malang City. The cash waqf was reviewed based on the waqf accounting treatment referred to in PSAK 112, and the financial statements were constructed in accordance with the waqf accounting standards approved by the Indonesian Institute of Accountants. In general, the findings revealed that accounting treatment to PSAK 112 was good and straightforward in transmitting information on cash waqf receipts. The financial statements that have been made by the Sabilillah Mosque Cooperative as the management of the cooperative are the income statement, cash flow statement and balance sheet. There are several reports that have not been made when referring to PSAK 112, namely reports are waqf activity reports, reports on changes in waqf assets and notes to financial statements.Keywords: Waqf, Financial Reports, PSAK 112","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126735352","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 CORPORATE GOVERNANCE BERPERAN MENEKAN MANAJEMEN LABA?","authors":"Anisa Larasati, Zul Azmi, A. Agustiawan","doi":"10.35906/jurakun.v8i1.967","DOIUrl":"https://doi.org/10.35906/jurakun.v8i1.967","url":null,"abstract":"","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130338335","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 UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JENIS INDUSTRI, DAN STRUKTUR KEPEMILIKAN TERHADAP ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE (STUDI EMPIRIS PERUSAHAAN DI INDONESIA YANG TERDAFTAR DI IDX 2017-2020)","authors":"Anantya Roestanto, Alfa Vivianita, Nyayu Nurkomalasari","doi":"10.35906/jurakun.v8i1.958","DOIUrl":"https://doi.org/10.35906/jurakun.v8i1.958","url":null,"abstract":"","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127178061","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 PROFITABILITAS, INVENTORY INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI","authors":"Alfi Dwi Rosandi","doi":"10.35906/jurakun.v8i1.961","DOIUrl":"https://doi.org/10.35906/jurakun.v8i1.961","url":null,"abstract":"This is a consideration in deciding how the impact of profitability, inventory intensity on tax avoidance with institutional ownership as moderating, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The dependent variable in this study is tax avoidance measured by the Cash Effective Tax Rate (CETR). This study uses purposive sampling with a total of 38 companies tested. The results showed that the profitability variable had no effect on CETR, so that profitability also had no effect on tax avoidance. Inventory intensity variable has a positive effect on CETR so that it has a negative effect on tax avoidance. The moderating variable of institutional ownership cannot moderate the relationship between profitability and CETR and the moderating variable of institutional ownership cannot moderate the relationship between inventory intensity and CETR.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"47 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132965768","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 CORPORATE GOVERNANCE DAN PENGUNGKAPAN LINGKUNGAN MEMPENGARUHI KINERJA KEUANGAN PADA MASA COVID-19?","authors":"Intan Veronika, Zul Azmi, Evi Marlina","doi":"10.35906/jurakun.v8i1.966","DOIUrl":"https://doi.org/10.35906/jurakun.v8i1.966","url":null,"abstract":"","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125533039","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 EVALUASI TATA KELOLA PERUSAHAAN DAN MASALAH PIHAK TERKAIT PADA PT BANK BUMI ARTA TBK","authors":"Hanna Bella Pesta Saragih, Dean Fanny Yolanda, Zul Azmi","doi":"10.35906/ja001.v7i2.799","DOIUrl":"https://doi.org/10.35906/ja001.v7i2.799","url":null,"abstract":"Penelitian ini bertujuan untuk mengevaluasi penerapan tata kelola perusahaan dan masalah pihak terkait pada PT Bank Bumi Arta Tbk. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif dengan metode pengumpulan data yaitu menggunakan metode dokumentasi dengan mencatat dan menelusuri laporan keuangan PT Bank Bumi Arta Tbk yang dikeluarkan oleh Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwasannya Tata Kelola Perusahaan PT Bank Bumi Arta Tbk sudah cukup baik dalam penerapan tata kelola perusahaan yang baik, namun tetap perlu ditingkatkan kembali agar mencapai hasil yang memuaskan serta dapat meningkatkan nilai dan kinerja perusahaan. Selain itu, terkait trasparasi PT Bank Bumi Arta Tbk ini sudah menyediakan informasi secara transparan dengan memanfaatkan situs web perseroan sebagai sarana untuk menyampaikan keterbukaan informasi perusahaan, dan PT Bank Bumi Arta Tbk ini juga akan berusaha terus meningkatkan penerapan prinsip keterbukaan dan meningakatkan pelaksanaan tata kelola perusahaan yang baik dengan salah satunya yaitu melalui penyajian informasi yang jelas, lengkap dan rinci. Kata Kunci : Tata Kelola Perusahaan, Analisis Laporan Keuangan, Tanda Peringatan","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"26 45","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132272131","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":"MENELAAH DAMPAK PENERAPAN AKUNTANSI FORENSIK DALAM MENDETEKSI FRAUD PENGADAAN BARANG/JASA PADA SEKTOR PUBLIK","authors":"S. Suhartono, Raodahtul Jannah","doi":"10.35906/ja001.v7i2.735","DOIUrl":"https://doi.org/10.35906/ja001.v7i2.735","url":null,"abstract":"Permasalahan fraud telah terjadi di segala bidang, salah satunya yaitu fraud pengadaan barang/jasa. Fraud pengadaan barang/jasa identik dilakukan oleh organisasi sektor publik, baik dalam proses perencanaan, pelaksanaan, hingga penyelesaian akhir pengadaan. Akuntansi forensik merupakan solusi dalam mendeteksi terjadinya fraud. Tujuan penelitian ini untuk menelaah bagaimana dampak penerapan akuntansi forensik dalam mendeteksi fraud pengadaan barang/jasa pada sektor publik. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Hasil dari penelitian ini menunjukkan bahwa penerapan akuntansi forensik memiliki pengaruh signifikan terhadap pendeteksian fraud pengadaan barang dan jasa. Penerapan akuntansi forensik yang semakin baik akan berpengaruh positif dan dapat meningkatkan upaya keberhasilan dalam mendeteksi fraud pengadaan barang dan jasa. Selain itu, penerapan akuntansi forensik secara signifikan berpengaruh terhadap berkurangnya kasus-kasus fraud yang terjadi di sektor publik.Kata Kunci: Akuntansi Forensik, Fraud Pengadaan Barang/Jasa, Sektor Publik  ","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129701767","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 DU PONT DALAM MENGUKUR NILAI INVESTASI DAN EFEKTIVITAS ORGANISASI PADA PT. ULTRAJAYA MILK INDUSTRY AND TRADING COMPANY TBK PERIODE 2016-2019","authors":"Kuspita Sari, M. Fatimah, Sylvia Oktaviani","doi":"10.35906/ja001.v7i2.801","DOIUrl":"https://doi.org/10.35906/ja001.v7i2.801","url":null,"abstract":"Tujuan dari penelitian ini adalah mengetahui pengaruh analisis du pont terhadap nilai investasi dan efektivitas operasional pada PT. Ultrajaya Milk Industry and Trading Company Tbk periode 2016-2019. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan PT. Ultrajaya Milk Industry and Trading Company Tbk periode 2016-2019 dan di analisis menggunakan metode du pont. Hasil penelitian menunjukkan bahwa analisis du pont yang dilakukan di perusahaan dapat menjadi tolak ukur bagi investor yang ingin berinvestasi di perusahaan dan efektivitas organisasi perusahaan. Hal ini dikarenakan terjadi penurunan pengembalian investasi yang berpengaruh pada pertimbangan investor untuk berinvestasi di perusahaan. Untuk meningkatkan pengembalian investasi tersebut, perusahaan harus menerapkan efektivitas operasional untuk mengukur keberhasilan suatu perusahaan dalam mencapai tujuannya. Kata kunci : Analisis Du Pont, Investasi, Efektivitas Organisasi","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116327801","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 DETEKSI POTENSI ARUS KAS OVERSTATED PADA PT. MAYORA INDAH TBK","authors":"Azura Luthfiyah, Della Salsabilla Amnur, Joanna Sarah Febrianti","doi":"10.35906/ja001.v7i2.802","DOIUrl":"https://doi.org/10.35906/ja001.v7i2.802","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mendeteksi potensi arus kas overstated pada PT. Mayora Indah Tbk. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif dengan metode pengumpulan data yaitu menggunakan teknik simak dan catat. Hasil dari penelitian ini menunjukkan bahwaannya PT. Mayora Indah Tbk sudah cukup baik dalam penerapan kas berlebih dengan membuktikan bahwa tidak pernah ada risiko-risiko dalam laporan keuangan. Perseroan ini laporan keuangannya sesuai dengan peraturan PSAK. Pengeluarannya diklasifikasikan dengan benar, pengeluaran untuk pembayaran perolehan asset memberi manfaat lebih dari satu periode akuntansi .belanja modal yang dikeluarkan untuk tujuan pembentukan barang modal yang diakui sebagai aset tetap. Kata Kunci: Potensi Arus Kas Overstated, Belanja Modal, Arus Kas Operasional","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"2677 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129144388","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}