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Kota yogyakarta,
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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022" : 6 Documents clear
Determinants Of Amount Home Ownership Loans In South Sulawesi Rifki Khoirudin
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13005

Abstract

This research aims to determine the effect of economic growth, loan interest rates, loan to deposit ratios, loan to value, and inflation on the number of mortgage loans in South Sulawesi, this type of research is secondary obtained from the Centra Statistics Agency, Bank Indonesia, and the Financial Services Authority. The data analysis technique used is multiple linear regression analysis, the results of the study show that loan to deposit ratio an loan to value have a positive and significant effect on housing loans in South Sulawesi, loan interest rates have a negative and significant effect on housing loans in South Sulawesi, while economic growth and inflation do not affect housing loans in South Sulawesi, it is hoped that when setting loan interest rates more consider the surrounding economic conditions and are expected to continue to observe the loan to deposit ratio so that funds can be channeled optimally, and it is hoped that the loan to value policy will continue to have the desire to apply for home ownership loans.
The effect of Professional Ethics, Auditor Experience, and Auditor Independence on Auditor Performance with Auditor Professional Skepticism as a Mediating Variable Tika Dwi Permata Sari
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13006

Abstract

This research aims to determine the effect of professional ethics, experience, and auditor independence on auditor performance with auditor professional skepticism as a mediating variable at the Malang City Public Accountant Office registered with the Financial Services Authority. This type of research is quantitative research with a causal approach. While the source of data from this research was obtained from the results of distributing questionnaires at the Public Accountant Office in Malang City. The questionnaire was measured using a five-point Likert scale rated from strongly agree to strongly disagree. The sampling method used purposive sampling by determining specific criteria in sampling. The data analysis method used is path analysis. The results of the research prove that professional skepticism of auditors mediates the experience and independence of auditors so that they can have a significant and positive effect on the performance of auditors in Public Accounting Firms in Malang City. This shows that the better the experience and independence, the better the auditor's performance indirectly mediated by the auditor's professional skepticism.
APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD Budi Septiawan; Windi Fartika
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13033

Abstract

This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud. Where blockchain technology is packaged as a triple-entry recording system so that the level of security of recording transactions becomes more transparent and makes audit trails easier. The research method in this study is by descriptive and qualitative analysis methods, namely by collecting, presenting and analyzing the information / data obtained so that a fairly clear picture of the problem discussed can be obtained. The results of this study show that the application of triple-entry bookkeeping with blockchain technology offers the benefits of traceability, punctuality, protection against manipulation and high transparency. Triple-entry bookkeeping is a solution to solve transparency issues and fraud activity problems that have not been completely resolved so far.
THE EFFECT OF DEBT TO EQUITY RATIO, INVENTORY TURNOVER, AND TOTAL ASSETS TURNOVER ON RETURN ON ASSET: (Study on Chemical Subsector Listed on Indonesia Stock Exchange 2018-2020) Debriantika Debriantika; Sri Hermuningsih; Gendro Wiyono
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13094

Abstract

This study has purpose to analyze and examine financial ratios in chemical and industrial sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study are chemical and industrial sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling using purposive sampling. The results showed that the Inventory Turnover (IT), Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) variables simultaneously had an effect on Return On Assets (ROA).
DOES EXECUTIVE COMPENSATION EFFECT ON HUMAN RESOURCE QUALITY STUDY FROM STATE-OWNED ENTERPRISES IN INDONESIA Nur Wachidah Yulianti
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13126

Abstract

According to the explanation of Republic of Indonesia Law No. 19 of 2003 concerning State-Owned Enterprises (SOE), that is SOE have not been able to compete in global business competition because the company's performance is considered inadequate, seen from the low profit earned compared to the invested capital, then SOE have not been able to provide goods or services of high quality to the community at an affordable price. It is a challenge that must be faced by SOE companies in Indonesia to improve the development of the quality of Human Resources (HR). A chief Executive Officer (CEO) may work on how to build teams to success and must be understand how to improve the abilities of his employees. Compensation is the final piece from CEOs in order to empower its employee. The result of this research concludes that executive compensation positive significantly effect to training and education provided to employee as an effort to improve human resource quality.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, BOARD OF COMMISSIONERS, AND AUDIT COMMITTEE ON SUSTAINABILITY REPORT DISCLOSURE Azzahra Ellba; Mohamad Auliyyaa Fauzi; Sasa S. Suratman; Endra Herdiansyah
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13142

Abstract

This study aims to examine the effect of profitability measures, company size, the board of commissioners, and the audit committee on the disclosure of the Sustainability Report. The population is all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 – 2020. The sample was selected using a purposive sampling technique, resulting in 9 samples of manufacturing sector companies so the amount of data used was 36 data. This type of research method uses descriptive and verification methods, with a quantitative approach. The data used are secondary data obtained from www.idx.co.id, samahok.net, invesnesia.net, invesnesia.com, etc. along with literature books and economic journals. The result shows that Profitability, Company Size, Board of Commissioners, and Audit Committee simultaneously affect the Sustainability Report on Manufacturing Sector Companies listed on the Indonesia Stock Exchange (IDX).

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