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Menampilkan 1–10 dari 14 artikel
Pengaruh Rasio Likuiditas, Profitabilitas, Leverage dan Perputaran Piutang terhadap Financial Distress: (Studi Kasus Perusahaan Perbankan yang Terdaftar di BEI Periode 2021-2024)
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 3
(2025)
This study aims to examine the effect of liquidity, profitability, leverage, and accounts receivable turnover on financial distress. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population sample in this study is 47 companies. The sample was determined using a purposive sampling method, resulting in 10 companies. The type of data for this study is secondary data obtained from www.idx.co.id. The analytical method use...
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Pengaruh Ketersediaan, Efektivitas dan Kemudahan Penggunaan Qris terhadap Keputusan Pembelian serta Dampaknya Bagi Karakter Generasi Muda
Nurdiana FI
; Imam Baidlowi
; Yuliasnita Verlandes
; Agoes Hadi Purnomo
; Adhe Sarah
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
The new era of digitalization created by humans has touched various aspects including transaction payment methods. With digital payments, humans make payments with just one scan. Bank Indonesia, in collaboration with ASPI, launched digital payment Qris in 2020. Qris was initially a payment solution during the pandemic that was accepted by the public and is still widely used today. Including the younger generation, they often use Qris to make payments. This research aims to identify the influence...
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Pengaruh Elemen Fraud Hexagon dan Karakteristik CEO terhadap Financial Statement Fraud
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
This study aims to determine the effect of fraud hexagon elements and CEO characteristic elements, namely external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience on financial statement fraud. This research is quantitative type. The population of this study are health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used purposive sampling a...
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Pengaruh Ketersediaan, Efektivitas dan Kemudahan Penggunaan QRIS terhadap Keputusan Pembelian : (Studi pada Organisasi GMNI (Gerakan Mahasiswa Nasional Iindonesia) Mojokerto)
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
This study aims to determine the effect of availability, effectiveness and ease of use of Qris on purchasing decisions. The method in this study uses a quantitative approach with descriptive analysis. The data used is primary data and analyzed using the SemPLS 4 method. The object used is members of the GMNI (Indonesian National Student Movement) organization. The results of this study are partially the availability, effectiveness and ease of use of Qris have an effect on purchasing decisions fo...
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Analisis Sistem Informasi Akuntansi Menggunakan Aplikasi JSmart: (Studi Kasus pada Perusahaan Daerah Air Minum (PDAM) Kota Mojokerto)
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
Accounting information systems are very important for companies because they can simplify operational activities and reduce uncertainty in decision making. This research aims to determine the use of the Jsmart application in the accounting information system at PDAM Mojokerto City. This research uses primary and secondary data with qualitative descriptive methods through observation, interviews and documentation. The research results show that the JSmart application used by PDAM Kota Mojokerto s...
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Analisis Perbandingan Kinerja Keuangan dan Return Saham sebelum dan setelah Merger dan Akuisisi dengan Good Corporate Governance sebagai Variabel Moderasi
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observa...
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Pengaruh Literasi Keuangan, Perilaku Keuangan, Locus of Control dan Faktor Demografi terhadap Keputusan Investasi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 5
(2024)
This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire thr...
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Pengaruh Sistem Pengendalian Internal terhadap Siklus Pembelian Bahan Baku : (Studi Kasus pada PT Ramen Master Indonesia)
Pajak dan Manajemen Keuangan
Vol 1
, No 4
(2024)
The internal control system has an important role in the raw material purchase cycle in the company because the existence of an internal control system can avoid the risk of delays in the arrival of raw materials, therefore an internal control system is needed. The purpose of this study is to determine the influence of the control environment, risk assessment, control activities, communication and information as well as supervision on the raw material purchase cycle at PT Ramen Master Indonesia....
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Pengaruh Pengungkapan Kinerja Lingkungan, Kinerja Sosial dan Kinerja Ekonomi terhadap Nilai Perusahaan pada Sektor Pertambangan dan Energi yang Terdaftar di BEI Periode 2019-2023
Pajak dan Manajemen Keuangan
Vol 1
, No 4
(2024)
Sustainability report disclosure is becoming increasingly important for companies, and this can be seen from several perspectives, including corporate social responsibility (CSR), and investor confidence. This study aims to analyze the effect of disclosure of environmental, social, and economic performance on company mining sector on the IDX for the period 2019-2023. Using quantitative method with multiple linear regression through SPSS 25, the sample was taken with purposive sampling with a pop...
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Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (Sak Etap) pada Laporan Keuangan di Koperasi Karyawan Universitas Hang Tuah Surabaya Periode 2020-2023
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the for...
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