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All Journal Jurnal Akuntansi dan Pajak Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Keuangan TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review

Icih Icih

Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Author-ID : 1047443

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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PEMAHAMAN PENGELOLAAN KEUANGAN DESA DAN KETEPATAN WAKTU PERTANGGUNGJAWABAN DANA DESA Yanti Sumiyati; Icih Icih
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Anggaran dana desa Kabupaten Subang tahun 2015 sebesar Rp72,7 Miliar (Peraturan Pemerintah No. 36 Tahun 2015) akan disalurkan kepada 245 desa. Dana desa yang sudah masuk ke RKUD Subang sebesar Rp38 Miliar, dan sisanya masih tersimpan di rekening pusat. Sisa dana desa yang tersimpan di rekening pusat ini dapat dicairkan apabila penyaluran dana desa sebesar Rp38 Miliar dari RKUD Subang ke RKD tiap desa telah mencapai 90% namun hingga bulan November 2015, dana desa yang sudah disalurkan baru mencapai Rp29,6 Miliar atau sebesar 77%. Hal ini disebabkan oleh keterlambatan pertanggungjawaban tahap pertama. Keterlambatan pertanggungjawaban diduga terjadi karena rendahnya pemahaman aparat desa terhadap pengelolaan keuangan desa. Dana desa merupakan salah satu sumber keuangan desa. Penelitian ini bertujuan untuk mengetahui tingkat pemahaman aparat desa mengenai pengelolaan keuangan desa dan bagaimana pengaruhnya terhadap ketepatan waktu pertanggungjawaban dana desa. Pengelolaan keuangan desa terdiri dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Dengan menggunakan teknik pemilihan random sampling diperoleh sampel sebanyak 52 desa. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan pemahaman tentang aspek perencanaan, pelaksanaan dan penatausahaan berpengaruh signifikan positif terhadap ketepatan waktu pertanggungjawaban dana desa, sedangkan pemahaman tentang aspek pelaporan dan pertanggungjawaban secara parsial tidak berpengaruh terhadap ketepatan waktu pertanggungjawaban dana desa. Pemahaman pengelolaan keuangan desa secara simultan berpengaruh signifikan terhadap ketepatan waktu pertanggungjawaban dana desa. Penelitian ini diharapkan dapat menambah ilmu tentang akuntansi sektor publik dan aspek perilaku dalam akuntansi khususnya mengenai pengaruh pemahaman aparat desa tentang pengelolaan keuangan desa terhadap ketepatan waktu pertanggungjawaban dana desa. Bagi Pemerintah Kabupaten Subang, penelitian ini diharapkan memberikan masukan tentang kondisi pemahaman aparat desa tentang pengelolaan keuangan desa sehingga bisa dijadikan bahan evaluasi untuk kelancaran pelaksanaan penyaluran dana desa dan pertanggungjawaban kepada pemerintah pusat.

Pengaruh Independensi, Pengetahuan Keuangan, dan Gender Komite Audit Terhadap Ketidakpatuhan Pengungkapan Keuangan (Studi Kasus Pada Perusahaan Publik yang Mendapat Teguran Publik Oleh Bursa Malaysia Tahun 2014-2020) Dinda Nurliani; Icih Icih
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6477

This research aims to determine the influence of independence, financial knowledge, and gender audit committees on non-compliance with financial disclosure. The independent variables in the study were the independence, financial knowledge, and gender of the audit committee. The study sample represents 19 companies that were publicly reprimanded by Bursa Malaysia in the period 2014-2020. Sampling method using purposive sampling method. Data analysis methods use logistic regression methods. The results of this study showed that the independence, financial knowledge, and gender of the audit committee had no effect on the non-compliance of financial disclosures. However, if assessed simultaneously the variables of independence, financial knowledge, and gender of the audit committee affect the non-compliance of financial disclosure.

ANALISIS PENGARUH ASEAN CORPORATE GOVERNANCE SCORECARD, LEVERAGE, SIZE, GROWTH OPPORTUNITIES, DAN EARNINGS PRESSURE TERHADAP KONSERVATISME AKUNTANSI (Studi Kasus Pada Perusahaan Top Rank 50 ASEAN Corporate Governance Scorecard Di Indonesia yang terdaftar Aes Sulastri; Sri Mulyati; Icih Icih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of this research is to determine the effect of ASEAN corporate governance scorecard, leverage, size, growth opportunities, and earnings pressure to accounting conservatism on Top Ranking 50 Companies ASEAN Corporate Governance Scorecard. The population used in this research is Top Ranking 50 Companies ASEAN Corporate Governance Scorecard based on the assessments by Indonesian Institute for Corporate Directorship (IICD) listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 49 companies during the observation period 2013-2015. The analytical tool used in this study is the panel regression and hypothesis testing using t-test, f-test and the coefficient determination by used the program Eviews 9. These results indicate that the ASEAN Corporate Governance Scorecard have a significant negative effect on accounting conservatism. Leverage, size, and growth opportinities have a significant positive effect on accounting conservatism, but earnings pressure has no significant effect on accounting conservatism.

PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, KEPEMILIKAN MANAJERIAL DAN REPUTASI AUDITOR TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) Yuyun Yunengsih; Icih Icih; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothing) (studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2011-2014). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 sampai 2014. Teknik pemilihan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel yang sesuai kriteria sebanyak 30 perusahaan. pengujian yang dilakukan dalam penelitian ini menggunakan uji regresi linier berganda yaitu meliputi uji statistik deskriptif, uji asumsi klasik, uji t, uji F dan koefisien determinasi (R 2 ) sedangkan untuk analisis data menggunakan program SPSS Versi 22. Hasil penelitian ini menunjukan bahwa secara parsial net profit margin, dan reputasi auditor berpengaruh positif signifikan terhadap praktik perataan laba. Sedangkan ukuran perusahaan, debt to equity ratio, dan kepemilikan manajerial tidak berpengaruh terhadap praktik perataan laba. Secara simultan ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor berpengaruh signifikan terhadap praktik perataan laba

DETERMINANTS OF EARNING PERSISTENCE Ardela Soehartinah Gunawan; Icih Icih; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.

INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT Icih Icih; Lintang Riyunti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.614

Sistem Pengendalian Intern merupakan salah satu kriteria dalam pemeriksaan laporan keuangan pemerintah daerah. Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) merupakan peran penting dari Aparat Pengawas Intern Pemerintah (APIP).Inspektorat Daerah merupakan Aparat Pengawas Intern Pemerintah. Inspektorat Daerah sangat berperan dalam peningkatan opini audit laporan keuangan pemerintah daerah. Perolehan opini audit Wajar Tanpa Pengecualian terhadap laporan keuangan pemerintah daerah Kabupaten Subang dari tahun 2014 sampai dengan 2019 baru tercapai 33%. Efektivitas pengawasan yang dilakukan oleh inspektorat daerah dapat dilihat berdasarkan kualitas Laporan Hasil Pemeriksaan. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, skeptisisme profesional, budaya dan kompetensi terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang baik secara parsial maupun simultan. Penelitian ini menggunakan metode survei dan populasinya adalah seluruh pegawai Inspektorat Daerah Kabupaten Subang. Data yang digunakan terdiri dari data primer yang berasal dari penyebaran kuesioner kepada pegawai Inspektorat Daerah Kabupaten Subang. Analisis data yang digunakan adalah analisis SEM (Structural Equation Modeling) dengan Software SmartPLS versi 3.0. Hasil dari penelitian ini adalah sebagai berikut: (1) variable independensi, integritas, skeptisisme profesional dan kompetensi berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang , (2) variabel budaya tidak berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang (3) variabel independensi, integritas, skeptisisme profesional, budaya dan kompetensi secara simultan berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang

DETERMINANT FACTORS THAT INFLUENCE THE ORIGINAL INCOME OF THE VILLAGE Farida Rika Arini; Icih Icih; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.686

This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study using secondary data types. The sample selection technique uses purposive sampling to produce 103 villages. The results showed that: (1) Village financial management partially has a significant positive effect on village original income, (2) Village building index partially has no effect on the original income of the village, (3) education level of the apparatus of the village government partially did not have effect on village original income, (4) Village consultative bodies partially do not affect the village's original income, (5) village financial management, village building index, education level of the apparatus of the village government and village consultative bodies simultaneously have a significant effect on village original income.

THE EFFECT OF E-PROCUREMENT SYSTEM IMPLEMENTATION, COMPETENCE AND COMPENSATION ON EMPLOYEE PERFORMANCE OF GOODS/SERVICES PROCUREMENT Nenden Maulida Yuliawati; Icih Icih; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.698

This research was conducted to analyze the magnitude of the effect of the partial and simultaneous implementation of the E-Procurement, Competence and Compensation System on the Goods / Services Procurement Employee Performance in Subang Regency. This research uses quantitative explanatory methods. The population and sample of the study are employees in the New / Service Procurement Unit in Subang Regency, so the total population is 31 people. Data collection methods used in this study are survey methods by distributing questionnaires. Where each respondent is given questions / statements as many as 32 items using a Likert scale. Data is processed using SPSS 22.0 version. Based on the results of data processing obtained results there is a positive and significant effect for the variable Application of E-Procurement, Competence and Compensation System partially and simultaneously to Employee Procurement of Goods / Services.

ANALYSIS THE EFFECT OF PENTAGON FRAUD THEORY IN DETECTING FINANCIAL STATEMENT FRAUD Icih Icih; Asep Kurniawan; Amelia Andini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.884

This research is are empirical study to determine the effect of fraud factors based on pentagon fraud theory in detecting financial statement fraud by using the fraud score model (Case studies on infrastructure, utility, and transportation sector companies listed on the Indonesian Stock Exchange in 2015-2019). The population in this study ware all companies in the infrastructure, utility, and transportation sector listed on the Indonesian Stock Exchange in 2015-2019 accessed through the BEI (www.idx.co.id) and company website. The sample data used in this study was 245 samples consisting of 49 companies. The sampling was done based on the purposive sampling method. The independent variables used in this study were the financial target, financial stability, external pressure, personal financial need, ineffective monitoring, naturally of industry, change in auditor, change in director, dualism position, political connection, and CEO tenure. The dependent variable used in this study was financial statement fraud. The data analysis in this study used logistic analysis using SPSS ver.22. Based on the results of the analysis showed that financial target and naturally of the industry have a significant negative effect on financial statement fraud, change in auditor have a significant positive effect on financial statement fraud, and another variable does not have a significant effect on financial statement fraud

THE EFFECT OF BID-ASK SPREAD, MARKET VALUE, VARIANCE RETURN, DIVIDEND PAYOUT RATIO AND INFLATION ON HOLDING PERIOD Trisandi Eka Putri; Icih Icih; Nisa Halimatusyadiah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.886

This study aimed to analyze the effect of the bid-ask spread, market value, variance return, dividend payout ratio, and inflation on the holding period. The population in this study are LQ45 and Non LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the sample criteria, there were 30 companies for LQ45 companies and 116 companies for Non LQ45 companies. The results showed that the bid-ask spread, market value, dividend payout ratio, and inflation had a significant positive effect on the holding period for both LQ45 and non-LQ45 companies. While the Variant return variable has a different effect, wherein the LQ45 company the return variance variable has no effect on the holding period while in the Non-LQ45 company the return variance variable has a significant negative effect on the holding period.

Co-Authors Aes Sulastri Amelia Andini Ardela Soehartinah Gunawan Asep Kurniawan Dandi Nursihab Devi Citravury Dewita Febi Silviana Dinda Dwi Agista Dinda Nurliani Farida Rika Arini Hasbi Nurhidayat Hazelin Falina Binti Rosli Imas Sofiah Indah Umiyati Indri Dwidya Nurmalawaty Wat Irwan Fathurrahman Kalisma Ratna Apriani Lina Putri Selina Lintang Riyunti Lolha Gantika Muhamad Ramdan Gumelar Nenden Maulida Yuliawati Neneng Karyati Neng Susan Nurjanah Nisa Halimatusyadiah Nova Dwi Lestari Nova Nursafitri Nurul Adzra Nabilah Putri Utami Permata Hati Putri, Trisandi Eka Qurrota Ayuni Rijal Fadillah Rizka Fitri Nuraini Silvia Marcelina Sri Mulyati Suci Ramadani Vivian Nurul Insani Yanti Sumiyati Yuyun Yunengsih

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