JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Not a member yet
177 research outputs found
Sort by
Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation
Full text linkAccordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility.
Keywords: Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatilit
Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah
Full text linkEffective and efficient zakat management requires the support of a good accounting information system. To improve the effectiveness and efficiency in ZIS management, an integrated information system is needed that helps in documenting ZIS collection and distribution activities and is easy to understand by system users. So that with the integrated accounting information system between divisions can improve the performance, accountability, and transparency of financial statements.
This research aims to design an accounting information system at LAZIS Nurul Falah. The Research method uses a case study approach. The data in the study were obtained through interviews with LAZIS Nurul Falah administrators who are directly related to research objects, observations, and documentation. Design an accounting information system using context diagrams, data flow diagrams, and flowcharts. The design of an integrated accounting information system using a client-server can improve the performance of administrators in managing data, accessing data, and speeding up the financial management process.
Keywords: Accounting Information System, Shari’ah Accounting, ZI
Competitive Intelligence and Resilience of Small Medium Enterprises (SMEs) in Developing Economies: The Case Benin City, Nigeria
Full text linkSmall and Medium Enterprises SMEs hold the key to economic progress and development in developing economies including Nigeria. This study therefore examined the effect of competitive intelligence on the survival of SMEs in Benin City, Edo State, Nigeria. To achieve these objectives three hypotheses were formulated to establish whether or not there is a relationship existing between the two intervening variable i.e. competitive intelligence and the survival of SMEs in Benin City, Edo State and by extension Nigeria. Survey research design was adopted, while data were obtained from structured questionnaire and analyzed using Pearson’s product-moment coefficient of correlation. From the analysis, the results indicated that there is an existing relationship between the variables. Based on the findings it was concluded that for SMEs to survive and expand its market frontiers in the face of the escalating competition in the business environment, there is the need to take a holistic view of their strategies and offer innovative products that can provide customers with valued and satisfying benefits better than the ones offered by competitors and engaging in superior marketing strategies to enhance performance and productivity. The study recommended among others that SMEs should identify and prune down unwarranted business expenses without necessarily impacting negatively on the operations of the firm.
Keywords: Innovative Products, Performance, Productivity, Satisfying Benefits, SMEs, Survival
Analisis Aglomerasi Pada Koridor Ekonomi di Indonesia
Full text linkEconomic development that tends to be centered on developed regions causes a spatial concentration of economic activity. One of the efforts to build growth centers in each corridor, the Master Plan for the Acceleration of Expansion of Indonesian Economic Development (MP3EI) divides Indonesia into six economic development corridors. The purpose of this study is to determine the level of economic agglomeration in each economic corridor in Indonesia, and to analyze the determinants of economic agglomeration in these corridors. This type of research data uses secondary data consisting of time series data for 2010-2019 and cross section data of six economic corridors in Indonesia. Data analysis using Herfindahl-Hirschman Index and Panel Data Regression. The results of this study are that the regional government budget has a significant and positive effect on economic agglomeration in economic corridors in Indonesia. The number of workers has a significant and negative relationship to economic agglomeration. Meanwhile, investment does not have a significant positive effect on economic agglomeration in economic corridors in Indonesia.
Keywords: Economic Agglomeration, Regional Government Budget, Investment, Herfindahl-Hirschman Index, Panel Data Regression
Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan
Full text linkThe business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19.
Keywords: Efficiency, Disclosure, Intellectual Capita
Pengujian Kembali Volatilitas Kebijakan Trilemma Terhadap Variabel Makroekonomi di Indonesia
Full text linkThe trilemma policy is a hypothesis stating a Mundell-Fleming macroeconomic development framework in which there is a state that cannot simultaneously choose three policies because it must sacrifice one policy so that the realization of policies that leads to economic stability is desired. The research aims to see the effect of the policy volatility on macroeconomic variables in Indonesia. The method used is the vector error correction model (VECM). The results show that the volatility of the trilemma policy adopted by Indonesia in the short and long term Affects the rate of economic growth and inflation. Economic shocks and uncertainties in the world economy externally affect macroeconomic variables. Viewing the results of forecasting for the trilemma policy and macroeconomic variables show that the inflation rate is so high and the level of economic openness is very low. This result recommends that there is a need for harmonization of policies undertaken by Bank Indonesia as the monetary authority and the government as a fiscal authority so as to achieve the level of financial stability that impacts on economic stability.
Keywords: Trilemma Policy, Macroeconomics, Vector Error Correction Model (VECM), Forecastin
Tinjauan Perpajakan atas Transaksi Pemanfaatan Musik pada Lembaga Manajemen Kolektif: Studi pada Wahana Musik Indonesia
Full text linkMusic is a work of intellectual property and art that can become a national potential that must be protected. As technology develops, bush communities are close to music in their daily lives for entertainment, industry, commercial and education. And also makes music or songs more quickly known in the ears of listeners thereby increasing its utilization. The creator or owner of the right to use the music has the right attached to it to get compensation for the use of copyright and / or related rights or commonly known as royalties. The creator or right owner must be a member of the Collective Management Institute (LMK) to be able to obtain economic rights in the form of royalties so that only LMK, the representative of the creator or right owner, collect and distribute royalties. LMK as a non-profit entity receives income in the form of fees or commissions for the total income received from the beneficiaries. Of course, income from the use of music has been deducted by income tax article 23 and can be used as a tax credit with annual income tax payable. The question arises as to who exactly the income is attributed to and who is entitled to the tax credit, as well as how the taxation aspects of the distribution of royalties to the creator or right holder so that in an effort to support effective tax administration and on the basis of justice.
Keywords: Royalty Income Tax, Collective Management Institute, Music Utilizatio
Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan: Studi Empiris pada Perusahaan Subsektor Perkebunan di Bursa Efek Indonesia
Full text linkThe purpose of this study is to examine and analyze the effect of Corporate Social Responsibility Disclosure on company profitability in plantation subsector companies that listed on the Indonesia Stock Exchange on 2016-2018. This research is a type of quantitative research that using secondary data, namely the annual report of the plantation subsector company 2016-2018. Independent variable that used in this research is CSR Disclosure which is measured using CSRDI and the dependent variable is company profitability which is proxied by the ratio of ROA, ROE, and NPM. The results show that CSR Disclosure have the positive and significant effect on ROA with a significance value of 0.012, ROE of 0.035, and NPM of 0.028. The results of this study indicate that empirically disclosing CSR activities in plantation subsector companies will increase company profitability.
Keywords: CSR Disclosure, NPM, ROA, ROE
The Influence of the Selection System, Training and Job Satisfaction on Employees Performance on PT Lion Air Group of Mutiara Sis Al-Jufri Palu Airport before the Pandemic Covid 19
Full text linkThis study aims to determine and analyze the effect of the selection, training and employment systems. satisfaction both collectively and partially on the performance of employees at PT Lion Air Group from Mutiara Sis Al-Jufri Airport, Palu before the pandemic covid - 19. Data was collected through direct observation and surveys by distributing questionnaires and interviews to employees of PT. Lion Air Group Mutiara Sis Al-Jufri Palu before the pandemic covid -19 to become a plague in Indonesia. The analytical method used is multiple linear regression analysis. The test results show that the selection system, training and job satisfaction, both simultaneously and partially have a significant effect on employee performance before the spread of the covid-19 pandemic in Indonesia.
Keywords: Selection System, Training, Job Satisfaction, Employee Performance, Covid 1
Konsep Akuntabilitas dalam Gereja Katolik: Studi Kasus pada Gereja Katolik Hati Tersuci Santa Perawan Maria
Full text linkThis study aims to describe the concept of income and burden on the Holy Heart of the Virgin Mary Catholic Church. This research chooses the Sacred Heart of the Virgin Mary Catholic Church as the object of research, because the Sacred Heart of the Virgin Mary is a newly established church, so that accountability is an important pillar for the newly established church to gain the trust of the people. This research uses the interpretivis paradigm by using the case study method in its research method. Thus, primary and secondary data sources are needed in research, and use interviews, observations and documentation in this study. Data analysis methods used are data collection, data reduction, data presentation, and verification as well as drawing conclusions. The results of this study indicate that in general the Sacred Heart Church of the Virgin Mary has carried out finansial management properly, where finansial management is carried out accordingly, starting from planning to accountability. In this church the proposal is made in issuing funds used for ecclesiastical activities. The finansial reporting system made by finansial managers is fairly simple because tis based on trust in managing finances obtained through collectives and contributions from the people to fulfill the operational activities of the church.
Keywords: Accountability, Transparency, Church, Accountin