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Contact Name
Nurcahyono
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nurcahyo@unimus.ac.id
Phone
+6285296710336
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maksimum@unimus.ac.id
Editorial Address
Ruang Jurusan Akuntansi Universitas Muhammadiyah Semarang Gedung Kuliah Bersama Floor 7. Jl. Kedungmundu Raya, 18, Kota Semarang, Central Java, Indonesi
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Kota semarang,
Jawa tengah
INDONESIA
Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Articles 89 Documents
Keadilan Ekonomi dalam Perspektif Ekonomi Syariah: Sebuah Tinjauan Teori -, Suryani
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 2, No 1 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v2i1.1094

Abstract

Manusia telah diciptakan untuk menangani bumi ini untuk mencapai kemakmuran dan kebahagiaannya, dengan tidak boleh mengambil tindakan yang lain kecuali untuk menegakkan keadilan. Islam menghendaki supaya keadilan itu dapat dicapai dalam segala aspek hidup, termasuk politik, ekonomi, sosial, dan budaya. Komitmen Islam yang besar pada persaudaraan dan keadilan, menuntut agar semua sumber daya dimafaatkan untuk mewujudkan maqashid syari’ah, yakni pemenuhan kebutuhan hidup manusia, terutama kebutuhan dasar (primer), seperti sandang, pangan, papan, pendidikan dan kesehatan. Persaudaraan dan keadilan juga menuntut agar sumberdaya didistribusikan secara adil kepada seluruh rakyat melalui kebijakan yang adil melalui instrumen zakat, infaq, sedekah, pajak, kharaj, jizyah, cukai ekspor-impor dan sebagainya. Konsep keadilan sosio ekonomi dalam Islam berbeda secara mendasar dengan konsep keadilan dalam kapitalisme dan sosialisme. Keadilan sosio ekonomi dalam Islam, selain didasarkan pada komitmen spritual, juga didasarkan atas konsep persaudaraan universal sesama manusia.
PERGANTIAN KANTOR AKUNTAN PUBLIK dan FAKTOR-FAKTOR YANG MEMPENGARUHINYA Sembiring Meliala, Hernyke Alviani; Ika Sulistyawati, Ardiani
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 8, No 1 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i1.5163

Abstract

Penelitian   ini   bertujuan   untuk   menemukan   bukti   empiris   mengenai   faktor-faktor   yangmempengaruhi pergantian kantor akuntan publik (KAP)pada perusahaan yang terdaftar di Bursa Efek Indonesia(BEI). Variabel yang digunakan dalam penelitian ini adalah pergantian KAP, pergantian manajemen, financialdistress, opini auditor, ukuran KAP, dan ukuran klien.Populasi dalam penelitian in imerupakan seluruh perusahaan yang terdaftar di BEI tahun 2008-2012.Pemilihan sampel menggunakan metode purposive sampling. Sampel penelitian ini terdiri dari 57perusahaan yang terdaftar di BEI. Total sampel dalam penelitian ini adalah 285 perusahaan, Hipotesis dalam penelitian ini diuji menggunakan regresi logistik.Hasil penelitian menunjukkan bahwa pergantian manajemen berpengaruh signifikan terhadap pergantian KAP. Sedangkan variabel financial              distress,             opini             auditor,             ukuranKAP     dan     ukuran     klien     tidak       berpengaruh       signifikan       terhadap       pergantian       KAP.
Etika Kerja Islam Sebuah kajian teoritik dan empirik -, Haerudin
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 5, No 1 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i1.1720

Abstract

Kerusakan terjadi dimana mana, baik kerusakan alam yang ditandai dengan sering terjadinya bencana alam seperti banjir, longsor tatkala musing penghujan dan kekeringan dan kekurangan air tatakala musim kemarau maupun kerusakan sosial yang ditandai dengan sering terjadi skandal di bidang politik, ekonomi, bisnis, budaya dan berbagai aspek lainnya, misalnya penyalahgunaan wewenang sehingga menjamurnya korupsi, kolusi dan nepotisme, hal ini dikarenakan etika sering diletakan diluar sistem kehidupan sehingga  kebijakan dibuat jauh dari etika, bahkan banyak yang menganggap bahwa setiap urusan bisnis tidak dikenal adanya etika sebagai kerangka acuan, sehingga dalam pandangan mereka kegiatan bisnis adalah amoral (Ismanto 2009).
PENGARUH RASIO-RASIO KEUANGAN TERHADAP KINERJA KEUANGAN BANK SYARIAH PERIODE TAHUN 2010-2012 (STUDI KASUS PADA BPRS ARTHA SURYA BAROKAH) Arini, Nolita Dwi; Sukesti, Fatmasari
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1800

Abstract

Bank is a financial institution whose main activity is to receive deposits from the public and distribute to third parties to obtain and deliver services in payment traffic. Reality show no economic indicators that can be developed without the help of banking institutions. Therefore, the bank holds a strategic role in the economy. The existence of the banking sector in Indonesia is divided into two types of banks, ie commercial banks and rural banks.The population in this study is the overall financial statement SRB Surya Artha Barokah Semarang. Samples taken in this study is the financial statement SRB Surya Artha Barokah 2010-2012. Analysis tool used is multiple linear regression.The results showed that the hypothesis test using the F test showed that the CAMEL variables simultaneously affect the bank's financial performance. Hypothesis testing using t-test showed that there are significant between the RWA, CAR, CAR, KAP, PPAP, PM, ROA, Cash Ratio, on financial performance. The higher RWA, CAR, CAR, KAP, PPAP, PM, ROA, the higher the financial performance of BPR Syariah Surya Artha Barokah Semarang. Hypothesis testing using t-test showed that there is no influence between the Cash Ratio and LDR on financial performance. Cash Ratio and the higher the LDR then it will not affect the financial performance of BPR Syariah Barokah Arta Surya Semarang.Key word : ATMR, KPMM, CAR, KAP, PPAP, PM, ROA, Cash Ratio and financial performance
IbM Kelompok Tani Jamur di Kelurahan Tlogomulyo Sukesti, Fatmasari; Iriyanto, Setia; ., Purnomo
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 5, No 2 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i2.5150

Abstract

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Faktor-Faktor yang Mempengaruhi Return Saham: Studi Industri Barang Konsumsi yang Listing di BEI solechah, umi; Hanum, Ayu Noviani; Alwiyah, Alwiyah; Hardiwinoto, Hardiwinoto; Wibowo, Raden Ery
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to analyze the influence of Current Ratio, Debt to Equity Ratio and Return On Asset simultaneously and partially to stock return of manufacturing company sectors of Consumer Goods Industry listed on Indonesia Stock Exchange (IDX) period 2015-2019. Sampling in this research uses the purposive sampling method. The population in this research is a manufacturing company sectors of Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) period 2015-2019. Total population of 53 companies and companies that meet the criteria as a sample as many as 23 companies. The period of observation in this research for 5. years from 2015-2019. The analytical techniques used are multiple regression analyses. The results showed that Return On Assets (ROA) have a partially effect that is positive and significant to stock return. The Current Ratio (CR) and Debt to Equity Ratio (DER) have a partially effect that is negative and significant to stock return. While simultaneously the Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Assets (ROA) influence the stock return. The result of determination coefficient (R2) showed that Current Ratio (CR), Debt To Equity Ratio (DER), and Return On Assets (ROA) in explaining the stock return was 33,6 % and the rest was explained by other unexamined variable in this research.
INTERAKSI TANGGUNG JAWAB SOSIAL, KINERJA SOSIAL, KINERJA KEUANGAN DAN LUAS PENGUNGKAPAN SOSIAL (Uji Motif di Balik Social Responsibility Perusahaan Go publik di Indonesia) Hadi, Nor .
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.247

Abstract

Abstract The research investigated is reciprocal relationship two motives responsibility are social motive and economics motive. The variable of the research are cost social performance, economics performance and social disclosure,  the have reciprocal relationship. Grand theory of the research is stakeholder and legitimacy theory. The objective of this research are b investigate direct effect and reciprocal effect of research variables. The Result from study show that different level of social disclosure The resulted of hipotetico testing, indicate (l) direct effect of social cost on social performance (H1) and social cost on social disclosure (H4) are significant (a = 0.100). (2) The reciprocal affect of differential stock price on social disclosure (H6C) social performance on return on equity (H5) and social performance on return on assets (H5) are significant  (α=0.100) Based on content analysis in annual report and hipotetic testing indicate motive content on (social motive and economics motive) in social responsibility are existed. The motive content are effective, {will be contingent. There are (reciptocal) relationship. The firm should be based on community excess concept in social responsibility practice. Keyword : Corporate Social Responsibility, Social Cost, Social Disclosure, Social performance, Financial Performance
Analisis Perilaku Biaya Dalam Membuat Keputusan Menerima atau Menolak Pesanan Khusus Pada PT. Putra Sejati Kartika, Erawati
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 2 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v9i2.5184

Abstract

Economic growth and business in the era of globalization require all companies to obtain maximum profits. To run a business requires information. Information is required by management to reduce uncertainty in decision making. The purpose of this study is to apply cost behavior analysis in making decisions to accept or reject special orders. The method used is descriptive quantitative. The results show that management has not implemented cost behavior analysis in separating fixed costs and variable costs. The results of the cost behavior analysis, especially the decision making to accept or reject special orders, show that the proposed alternatives are able to accept special orders, because the selling price of the special order is greater than the variable cost. Management of PT. Putra Sejati should start implementing cost behavior analysis so that special orders can be used as an alternative to increase company profits.
ANALISIS PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA (Studi Kasus: di BPRS Artha Surya Barokah Semarang) Adiputri, Ayuningtyas; Sukesti, Fatmasari
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1809

Abstract

The economic crisis a few years ago to make economic conditions in Indonesia have made great progress , so that requires leaders and company management to improve competitiveness by providing the best services for its customers in order to survive . One of the company's goal is to support their survival to earn profits . The company's main goal can be achieved if the maximum performance of the company and work well , because of the success and the success of an enterprise is the ability to generate profit and expand its business .The population in this study were clients and employees of PT . Surya Artha SRB Barokah Semarang . number of employees required sample is 45 people and the customer sample 99.88 or 100 people . The analytical method used is descriptive analysis .Results of the study is a financial ratio used is ROA , ROA and LDR . Results of this study indicate that the SRB Surya Artha Barokah Semarang from 2010 through 2012 can achieve cost effectiveness and generate optimal profits . Performance of the financial perspective shows good results even continue experiencing good growth . Results of this study indicate that explains that the market share in Semarang Barokah Surya Artha SRB increased to reach an average value of 161.88 % . Surya Artha SRB Barokah Semarang maintain competitiveness , interest rates , increasing mastery of market segments in order to meet customer needs . Surya Artha SRB Barokah Semarang start expanding operations by expanding the branch network , the development of a variety of products and services offered . It aims to improve after-sales service and provide additional benefits to our customers in order to still have the loyalty of the BPRS Artha Barokah Surya Semarang . Results of measurements describing the success ratio AETR increased efficiency , effectiveness and accuracy of the transactions conducted BPRS Artha Barokah Surya Semarang . Results of this study showed improvement indicated that employee productivity is increasing every year . This happens because in assessing the percentage of successful employee training SRB Surya Artha Barokah Semarang . Regarding the level of employee satisfaction shows the value of the overall average score of 4.03 . The figure shows the results of a good or satisfied . Keywords : financial perspective , customer perspective, internal business processes , learning and growt perspective
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal: Studi pada Inspektorat Provinsi Maluku Welay, Piter Arson
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v10i1.5914

Abstract

This study aims to test empirically the effect of competence, independence, work experience and internal control systems. using 61 samples of employees who work as auditors in the inspectorate of Maluku Province, Ambon City and West Seram Regency, the data analysis method uses SEM-PLS with the help of the WarpPLS 6.0 application. The results show that competence has no effect on audit quality, this is because the demographics of respondents have competencies that are not in accordance with the standards, so that in the last few years they have received a fair with exception audit opinion. Independence has a positive effect on audit quality, auditors who are always objective in carrying out the audit process will produce quality audits. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship between competence, independence and job satisfaction on audit quality, this shows that a good internal control system will support the creation of a quality audit.