AKUA: Jurnal Akuntansi dan Keuangan https://journal.yp3a.org/index.php/akua <table style="height: 50px; vertical-align: middle; border-bottom: 3px solid #ffffff; background-color: #00ffff; width: 100%; border: 0px solid black; box-shadow: 1px 1px 5px 2px;" border="0" width="100%" rules="none"> <tbody> <tr> <td width="190" height="100"><img src="https://journal.yp3a.org/public/site/images/adminjurnal/cover-akua-e57bd23fe68316278c3904242ff07026.jpg" alt="" width="1000" height="1415" /></td> <td> <table class="data" border="0" width="100%"> <tbody> <tr valign="top"> <td width="30%"><strong>Journal Title</strong></td> <td>:</td> <td width="70%">AKUA</td> </tr> <tr valign="top"> <td width="30%"><strong>Subjects</strong></td> <td>:</td> <td width="70%">Jurnal Akuntansi dan Keuangan</td> </tr> <tr valign="top"> <td width="30%"><strong>Language</strong></td> <td>:</td> <td width="70%">Indonesia and English</td> </tr> <tr valign="top"> <td width="30%"><strong>e-ISSN</strong></td> <td>:</td> <td width="70%">2809-851X</td> </tr> <tr valign="top"> <td width="30%"><strong>p-ISSN</strong></td> <td>:</td> <td width="70%">2810-0735</td> </tr> <tr valign="top"> <td width="30%"><strong>Frequency</strong></td> <td>:</td> <td width="70%">4 issues per year (January, April, July and October)</td> </tr> <tr valign="top"> <td width="30%"><strong>Publisher </strong></td> <td>:</td> <td width="70%">Yayasan Pendidikan Penelitian Pengabdian Algero</td> </tr> <tr valign="top"> <td width="30%"><strong>DOI </strong></td> <td>:</td> <td width="70%"><a href="https://doi.org/10.54259/akua"><span style="color: #000000;">doi.org/10.54259/akua</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Citation Analysis</strong> </td> <td>:</td> <td width="70%"><a href="https://scholar.google.com/citations?user=u46zmaIAAAAJ&amp;hl=id" target="_blank" rel="noopener"><span style="color: #000000;">Google Scholar</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Editor-in-chief</strong></td> <td>:</td> <td width="70%">Romindo</td> </tr> <tr valign="top"> <td width="30%"><strong>Email</strong></td> <td>:</td> <td width="70%">jurnal.akua@gmail.com</td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p align="justify"><strong>AKUA</strong> adalah <strong>Jurnal Akuntansi dan Keuangan</strong> yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. <strong>AKUA</strong> mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.</p> en-US <p align="justify">Hak cipta pada setiap artikel adalah milik penulis.<br /><span style="font-size: 0.875rem;">Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi </span><em style="font-size: 0.875rem;"><span id="result_box" class="" lang="id"><a href="http://creativecommons.org/licenses/by/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International License</a>.<br /></span></em><span style="font-size: 0.875rem;">Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).</span></p> jurnal.akua@gmail.com (Romindo) jurnal.akua@gmail.com (Angelia Putriana) Mon, 31 Oct 2022 00:00:00 +0000 OJS 3.3.0.7 http://blogs.law.harvard.edu/tech/rss 60 Analisis Potensi Pajak Parkir dalam Meningkatkan Penerimaan Pajak Daerah di Kabupaten Bekasi https://journal.yp3a.org/index.php/akua/article/view/1056 <p><em>The background of this research is the low level of realization of parking tax revenue in Bekasi Regency. This is a problem because the parking tax target and realization should increase from year to year. This study aims to provide a clear picture of the potential for parking tax revenues in Bekasi Regency.The type of research used is descriptive qualitative research with survey method. Data was collected through observation, interviews and documentation. The data obtained was then analyzed qualitatively by organizing the data, breaking it down into units, compiling it into patterns, describing it into words and sentences, and drawing conclusions. The Bekasi Regency Regional Revenue Agency has managed parking to increase regional tax sector revenues with several activities, including providing guidance, strengthening the collection process, increasing administrative efficiency, coordinating with related agencies and holding campaigns. However, the results of the study indicate that the realization of the parking tax has not optimal. The potential for parking taxes in Bekasi Regency is still very high whivh has not been explored by the government, because in its implementation there are still obstacles, so that efforts need to be made by the Bekasi Regency Regional Revenue Agency to increase parking tax revenues.</em></p> Dwikora Harjo, Iwan Irwansyah, Sri Widah Sari Copyright (c) 2022 Dwikora Harjo, Iwan Irwansyah, Sri Widah Sari https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1056 Mon, 31 Oct 2022 00:00:00 +0000 Pemanfaatan Penyaluran Alokasi Dana Desa Rintis Kecamatan Silangkitang Kabupaten Labuhanbatu SelatanTahun 2019-2021 https://journal.yp3a.org/index.php/akua/article/view/1157 <p><em>The purpose of this study was to find out the use of the village fund allocation budget in 2019 before the pandemic and in 2020-2021 during the Covid-19 pandemic in Rintis Village, Silangkitang District, South Labuhanbatu Regency. This research is a qualitative descriptive study. The subjects of this study amounted to 7 people including the Village Head, Village Secretary, Village Head and the community. This study uses qualitative data types with primary and secondary data sources and data collection techniques are observation, interviews and documentation. The data analysis technique uses data reduction, data presentation and verification. The results showed that Rintis Village, Silangkitang District, Labuhanbatu Selatan Regency used the village fund budget in accordance with applicable laws and regulations. The process of budget management or planning is carried out by means of planning, implementation, administration, reporting and accountability. In 2019 before the pandemic, village funds were used for village development and other community development, while in 2020-2021 during the COVID-19 pandemic, village funds were used to handle COVID-19 prevention and Village Cash Direct Assistance in accordance with the Village Minister Regulation regarding priority use. village funds in 2020 and 2021.</em></p> Tri Kurniati, Sri Sudiarti, Laylan Syafina Copyright (c) 2022 Tri Kurniati, Sri Sudiarti, Laylan Syafina https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1157 Mon, 31 Oct 2022 00:00:00 +0000 Analisis Kinerja Keuangan pada PT. Perusahaan Gas Negara Tbk Diukur dengan Metode Eva pada Bei https://journal.yp3a.org/index.php/akua/article/view/1161 <p><em>This study aims to measure and determine the causes of the rise and fall of financial performance when viewed from the value of Economic Value Added (EVA). This research uses descriptive research with a qualitative approach. Technical analysis of the data used is the Economic Value Added method. Data collection techniques are carried out through documentation of the data published by PT. Perusahaan Gas Negara Tbk. The results of this study found that the financial performance of PT. Perusahaan Gas Negara Tbk for five years has decreased every year. This means that the company's financial performance is not good, because the company cannot increase the added value or profits obtained and cannot adjust the needs of the company's investors in that period. The cause of the decline and increase in financial performance when viewed with Economic Value Added (EVA) is because the amount of NOPAT is lower than the capital charge so EVA decreases.</em></p> Eni Saputri, Isnaini Harahap, Rahmat Daim Harahap Copyright (c) 2022 Eni Saputri, Isnaini Harahap, Rahmat Daim Harahap https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1161 Mon, 31 Oct 2022 00:00:00 +0000 Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Kota Makassar dengan Pengendalian Akuntansi Sebagai Pemoderasi https://journal.yp3a.org/index.php/akua/article/view/1189 <p><em>The purpose of this study is to examine the factors affecting the performance accountability of Makassar city government agencies by relaxing accounting controls. The research was conducted on OPD in Makassar city. The sort of studies used is quantitative. This study includes a population of 14 OPD and a total sample of 56 people using primary data collected through questionnaires. Data from this study were analyzed using analytical approaches with multiple regression analysis and Moderated Regression Analysis (MRA). The study describes accounting control as a moderating variable. This is because accounting controls can be used to assess the costs and profitability of certain successes and select the best alternatives and problem statements to increase accountability for the agency's financial performance. The study found a positive and significant effect between performance-based budgeting and value-for-money on agency performance accountability. Moderation regression analysis shows that control controls can facilitate performance-based budgeting and value-for-money (cost-effectiveness) in the accountability of an agency's performance.</em></p> Try Sutriani, Haliah Haliah, Nirwana Nirwana Copyright (c) 2022 Try Sutriani, Haliah, Nirwana https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1189 Mon, 31 Oct 2022 00:00:00 +0000 Implementasi Pembiayaan Modal Kerja dengan Menggunakan Akad Mudharabah pada Bank Syariah Indonesia (BSI) KC Meulaboh Imam Bonjol https://journal.yp3a.org/index.php/akua/article/view/1196 <p><em>This study aims to find out that BSI KC Meulaboh Imam Bonjol has implemented the rules according to the Fatwa of the Sharia Council to convince the surrounding community that Bank Syariah Indonesia has implemented according to sharia. The distribution of Mudharabah financing provides services to those in need to help improve the economic situation of the community. Mudharabah financing provided by BSI KC. Meulaboh is very much needed by the community for working capital for trading businesses and plantations. The method used in the researcher is a descriptive method with a qualitative approach. The population in this test is part of the customers who take financing at BSI KC Meulaboh Imam Bonjol with a sample of customers who take financing with mudharabah contracts. The data analysis used was observation and interviews with Mr. Hidayat as BOSM and employees of BSI KC Meulaboh Imam Bonjol. The result of this research is that the implementation of working capital financing with Mudharabah contract has implemented the rules well compared to the creed of the National Sharia Council Fatwa number: 07/DSN-MUI/IV/2000.</em><em>Keywords: Mudharabah</em><em>,</em><em> Working capital</em><em>, </em><em>Financing</em></p> Lili Affrida, Linda Rahmazaniati Copyright (c) 2022 Lili Affrida, Linda Rahmazaniati https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1196 Mon, 31 Oct 2022 00:00:00 +0000 Analisis Faktor-Faktor Yang Mempengaruhi Penyusunan Laporan Keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Melawai https://journal.yp3a.org/index.php/akua/article/view/1204 <p><em>This research is motivated by the ignorance of Micro, Small and Medium Enterprises (MSME) actors in Melawi Regency about the accounting process and the difficulties in preparing financial reports properly or according to the applicable Financial Accounting Standards (SAK). The different education levels of MSME actors in Melawi Regency affect the knowledge and ability of MSME players in preparing financial reports. Some MSME actors in Melawi Regency tend to prepare financial reports when necessary and most of them think that the business they are running is still not big enough to compile a complete financial report. The purpose of this research is to analyze the factors of MSME actors in Melawi Regency in preparing financial statements. The method used is quantitative research methods with sampling techniques using simple random sampling. Data processing and analysis techniques used in this research are validity test, reliability test, classical assumption test and multiple regression test. The results of this study prove that the education level variable has a significant effect on the preparation of financial statements, the accounting training variable has a significant effect on the preparation of financial statements and the business scale has no effect on the preparation of financial statements. while simultaneously the variables of education level, accounting training and business scale have a significant effect on the preparation of financial statements.</em></p> Rahayu Widyawati, Risal Risal, Aris Setiawan Copyright (c) 2022 Rahayu Widyawati, Risal, Aris Setiawan https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1204 Mon, 31 Oct 2022 00:00:00 +0000 Analisis Perputaran Persediaan dalam Meningkatkan Profitabilitas pada Pt.Charoen Pokphand Indonesia TBK https://journal.yp3a.org/index.php/akua/article/view/1231 <p><em>Profitability is one of the tools used to see the financial performance of a company in generating profits. One of the assets that are directly related in generating profit is inventory. This study aims to analyze how inventory turnover increases company profitability as measured by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) at PT. Charoen Pokphand Indonesia Tbk. This research uses qualitative research with descriptive approach and secondary data sources. Based on the results of this study, it can be seen that inventory turnover has not been able to increase profitability at PT. Charoen Pokphand Indonesia Tbk. The decrease in inventory turnover was caused by the accumulation of inventory which illustrates the inefficient inventory management. The decrease in GPM was caused by an increase in the cost of goods sold and a decrease in the selling price of products. The decrease in NPM was caused by operating expenses and income taxes that were too large compared to the previous year as well as a decrease in revenue from sales. The decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.</em></p> Yona Andreani, Nurlaila Nurlaila, Muhammad Syahbudi Copyright (c) 2022 Yona Andreani, Nurlaila, Muhammad Syahbudi https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1231 Mon, 31 Oct 2022 00:00:00 +0000 Analisis Sumber dan Penggunaan Modal Kerja Serta Profitabilitas Perusahaan pada Pt. Pp London Sumatera Indonesia Tbk https://journal.yp3a.org/index.php/akua/article/view/1235 <p><em>Planning, monitoring and management of working capital in the future is based on reporting the sources and uses of working capital. This study aims to determine the source and use of working capital PT. PP London Sumatra Indonesia Tbk and to determine the level of company profitability. This research method used is descriptive qualitative method. Sources of data used are secondary data using the company's financial statements in the form of balance sheets and profit and loss. The results showed that the largest source of working capital came from undetermined retained earnings and employee benefits liabilities, while the largest use of working capital was used for investment in associates and the purchase of mature plantations. To calculate the company's profitability using the ratio of Gross Profit Margin, Net Profit Margin, Return on Assets and Return on Equity. Based on the analysis that has been done, it is known that the increase in working capital occurs because the source of working capital is greater than its use. On the other hand, a decrease in working capital occurs due to the use of working capital is higher than the source.</em></p> Indah Mayang Sari, Yenni Samri Juliati Nasution, Laylan Syafina Copyright (c) 2022 Indah Mayang Sari, Yenni Samri Juliati Nasution, Laylan Syafina https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1235 Mon, 31 Oct 2022 00:00:00 +0000 Pengaruh Deferred Tax Expense, Konsentrasi Kepemilikan dan Volatilitas Penjualan Terhadap Earning Persistence (Studi Empiris pada Perusahaan Property dan Real Estate Yang Terdaftar di Bei Periode 2017-2021) https://journal.yp3a.org/index.php/akua/article/view/1244 <p><em>This study aims to examine the effect of deferred tax expense, ownership concentration and sales volatility on earnings persistence in property &amp; real estate companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sample used is purposive sampling method, namely the method of selecting samples based on certain criteria. This type of research is quantitative using associative methods sourced from secondary data in the form of annual financial reports from the official website of the Indonesia Stock Exchange idx.co.id. The sample used is 10 property &amp; real estate companies listed on the Indonesia Stock Exchange in 2017 to 2021. The analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results of this study indicate that the Deferred Tax Burden effect on Earning Persistence. Ownership concentration has no effect on Earning Persistence. Sales Volatility affects Earning Persistence. Deferred Tax Expenses, Concentration of Ownership and Sales Volatility affect Income Persistence.</em></p> Aulan Nisa Azkia, Anis Syamsu Rizal Copyright (c) 2022 Aulan Nisa Azkia, Anis Syamsu Rizal https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1244 Mon, 31 Oct 2022 00:00:00 +0000 Pengaruh Implementasi Standar Akuntansi Pemerintah Berbasis Akrual dan Sistem Pengendalian Intern terhadap Kinerja Keuangan Pemerintah Kota Lhokseumawe https://journal.yp3a.org/index.php/akua/article/view/1261 <p><em>This study aims to determine the effect of the implementation of accrual-based government accounting standards and internal control systems on the financial performance of the Lhokseumawe City government, either partially or simultaneously. This type of research is descriptive quantitative research that emphasizes causal design. The method used for sampling in this study is a non-probability sampling method with a saturated sample type where the entire population is sampled, with as many as 22 Lhokseumawe City Regional Work Units taken 5 respondents to represent each Regional Work Units. The initial research sample amounted to 110 respondents, but there was a realization of the sample so that the total sample was 86 respondents. The data used in this study is primary data with data collection techniques using a questionnaire. The data analysis method in this study used multiple linear regression analysis using SPSS version 26. Tests in this study used validity and reliability tests, classical assumption tests and hypothesis tests. There are 3 classical assumption tests in this study, namely normality test, multicollinearity test, and heteroscedasticity test. Meanwhile, the hypothesis test consists of partial test (t test) and simultaneous test (F test). The test results show that partially, Accrual-Based Government Accounting Standards have a positive and significant effect on Government Financial Performance; and the Internal Control System has a positive and significant effect on the Government's Financial Performance. Simultaneously, Accrual-Based Government Accounting Standards and Internal Control Systems have a significant effect on Government Financial Performance.</em></p> Ikhyanuddin Ikhyanuddin, Putri Miranda, Indrayani Indrayani, Nurhasanah Nurhasanah Copyright (c) 2022 Ikhyanuddin, Putri Miranda, Indrayani, Nurhasanah https://creativecommons.org/licenses/by/4.0 https://journal.yp3a.org/index.php/akua/article/view/1261 Mon, 31 Oct 2022 00:00:00 +0000