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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 199 Documents
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PENGARUH KEPEMILIKAN INSTITUSIONAL, DEBT COVENANT DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI Gracela Mayaniputri Tamur
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.10368

Abstract

Penelitian ini bertujuan untuk menganalisis efek positif dari kepemilikan kelembagaan Konservatisme akuntansi, menganalisis dampak negatif dari perjanjian utang terhadapa Konservatisme akuntansi , dan menganalisis efek dari peluang pertumbuhan pada konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di BUMN 2016-2018 keuangan Tahunan. Semua perusahaan yang terdaftar di IDX digunakan. Sampling dilakukan menggunakan sampling metode Tujuan dan memiliki kriteria tertentu. Metode pengumpulan data yang digunakan adalah Dokumentasi dengan media elektronik. Data ini diperoleh dari internet (situs idx. go. id dan perusahaan). Analisa data menggunakan multiple Analisis regresi linear. Pembahasan yang telah dinyatakan, berikut dapat ditarik kesimpulan; 1). Struktur kepemilikan kelembagaan tidak berpengaruh pada konservatisme akuntansi. 2). Utang Perjanjian tidak berpengaruh pada konservatisme akuntansi. 3). Peluang kotor memiliki Efek positif yang signifikan pada konservatisme akuntansi
Faktor-faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur Jeprin Ujung; Delilah Delilah; Arie Pratania Putri
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.10371

Abstract

This research aims to examine the influence of the audit committee, KAP reputation, auditor turnover and company size on the timeliness in submitting financial statements. The research was carried out in the manufacturing sector which was included in the IDX list from 2017 to 2019. The procedure for data analysis was logistic regression and a significance level of 5% (0.05). The research population was 195 companies and purposive sampling was used in sample collection. So that the total sample obtained is 102 industries. Results Based on the research, it was revealed that auditor turnover proved a significant effect but three other reasons including audit committee, auditor turnover and company size had not been able to prove a significant effect
PENGARUH EXCESS PAYBACK DALAM PENINGKATAN INTENSI INVESTOR PEMULA DALAM BERINVESTASI DI MASA PANDEMI: STUDI EKSPERIMEN Ida Ayu Purnama; Siti Rokhimah
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.10790

Abstract

The purpose of this research is to investigate the impact of a bad reputation caused by fraud by a large company on the interest of young investors to invest. In addition, this research also provides a solution to this bad reputation by testing excess pay-back to increase young investors to invest. The method in this research is an experimental study with a 2x2 between subject design. The results show that excess payback can increase the investment interest of young investors in companies that have a bad reputation.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN KULONPROGO nurna pratiwi; Anik Puji Handayani
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.11354

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Undang-Undang Desa memutuskan desa sebagai ujung tombak pembangunan serta peningkatan kesejahteraan masyarakat. Desa diberikan kewenangan dan sumber dana yang memadai untuk mengelola potensi yang dimiliki dalam meningkatkan ekonomi dan kesejahteraan masyakat. Dalam mengelola dana yang besar di tingkat desa, pengelolaan dituntut untuk menjaga akuntabilitasnya.             Penelitian ini menggunakan metode survey dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah pengelola dana desa di Kabupaten Kulonprogo yang terdiri dari Kepala desa, Sekretaris desa, dan Bendahara.Total sampel dalam penelitian ini adalah seratus delapan aparat pengelola dana desa yang diambil dari 36 Desa di Kabupaten Kulon Progo. Teknik pengambilan sampel menggunakan simple random sampling. Teknik analisis data menggunakan uji validitas dan reliabilitas, selanjutnya uji hipotesis yaitu uji regresi berganda dengan bantuan software SPSS Statistic Version 21. Hasil penelitian ini menunjukkan bahwa kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat berpengaruh terhadap akuntabilitas pengelolaan dana desa.
FAKTOR DEMOGRAFI, FINANCIAL TECHNOLOGY, DAN KINERJA KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM): INKLUSI KEUANGAN SEBAGAI MEDIASI Suyanto Suyanto
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.12123

Abstract

This study aims to examine the influence of demographic factors and financial technology on the financial performance of micro, small and medium enterprises (MSMEs) and the mediating role of financial inclusion. This quantitative study uses a descriptive approach. The population in this study is SMEs in Yogyakarta, Indonesia. The sample in this study is This study consisted of 108 respondents. This test was conducted using multiple linear regression analysis and path analysis. This study considers the effectiveness of the application of financial inclusion as a factor that mediates the influence of demography and financial technology on the performance of MSMEs in Yogyakarta City. The results of this study prove that demographic factors does not affect financial inclusion, financial technology has a positive effect on financial inclusion, demographic factors have a positive effect on financial performance, financial technology has no effect on financial performance, financial inclusion has a positive effect f on financial performance. Demographic factors affect financial performance through financial inclusion and financial technology affects financial performance through financial inclusion. Keywords : Demographic Factors, Financial Technology, Financial Performance, Financial Inclusion
PENGARUH LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP KINERJA INTELLECTUAL CAPITAL Maria Rosa; Crescentiano Agung Wicaksono
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.11620

Abstract

We are currently entering the era of the industrial revolution 4.0 which is closely related to technology. Of course, this also requires companies to focus on knowledge. One if the things related to knowledge is intellectual capital. This study aims to examine the effect of leverage, profitability, and firm size on intellectual capital performance. The population used service companies listed on the Indonesia Stock Exchange for the period 2016-2019. The data used from the annual report of service companies obtained through www.idxx.co.id and also from the company’s website. Intellectual capital performance calculation uses the VAICTM formula developed by Pulic (2000). The result showed that leverage had no effect on intellectual capital performance. Two other variables, namely profitability and firm size affect the performace of intellectual capital.  
Analisis Kasus Fraud Korupsi Bantuan Sosial COVID-19 Shella Shella; Natalis Christian; Fransiska; Julianti Cesilia; Nindi Suci Rahmadani; Sherly
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.12196

Abstract

As a type of fraud, corruption is a widespread global problem that adversely affects political stability, economic performance, and community integration. Corruption during a pandemic is very fatal, especially that involves public society, for example, in the case of Juliari Batubara. This study aims to analyze and interpret the corruption case related to the social assistance fund in COVID-19. This study uses a qualitative analysis method with a study case approach. This study uses secondary data obtained through books, journal articles, and websites. Study case analysis consists of categories of frauds, profile of victims, profile of fraudsters, motivation of fraudsters, impact of fraud, and fraud detection strategies, tools, and methods. Corruption can be detected through the KPK's whistleblowing system, such as JAGA and KWS. The results of this study are to provide implications, both theoretical and managerial. The theoretical implications of this research are to increase understanding of types of fraud, victim profiles, perpetrator profiles and motivations, impacts, and fraud detection. The managerial implications of this research are to analyze and identify elements related to fraud that occurred in Indonesia, namely the COVID-19 social assistance corruption case, as a reference for attention and improvement.
APAKAH SEMAKIN TINGGI IPM AKAN SEMAKIN BAHAGIA? ANALISIS KLUSTER DITINJAU DARI KUALITAS PEREKONOMIAN: APAKAH SEMAKIN TINGGI IPM AKAN SEMAKIN BAHAGIA? ANALISIS KLUSTER DITINJAU DARI KUALITAS PEREKONOMIAN Nurcholish Arifin Handoyono
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.12220

Abstract

Research using cluster analysis with the K-Means test aims to determine the level of economic quality in each of Indonesia's provinces. This research also reveals whether with a high Human Development Index (HDI), the Happiness Index (HI) will also be high? The research using a quantitative approach with secondary data collected from BPS in 2021. The data consists of 34 provinces in Indonesia. The data collected are in the form of HDI, income, expenditure, percentage of formal workforce, and HI. The results show that cluster 1 contains 12 provinces with the lowest indicators on HDI, income, formal employment, but has the highest HI, cluster 2 contains 1 province with the highest indicators of HDI, income, formal employment, but has the lowest HI, and cluster 3 contains 21 provinces with indicators of HDI, income, formal employment, and IK being in the middle between clusters 1 and 2. Based on the K-means test, it can be concluded that the 4 indicators, namely HDI, income, expenditure, and the percentage of formal employment are directly proportional, but these four indicators will be inversely proportional to the HI indicator. These results assume that a high HDI is not necessarily followed by a high HI if viewed from the quality of the economy. Keyword: Development Index, Income, Expenditure, Formal Workforce, Happiness Index, Cluster Analysis
Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia Nadhila Putri Arifianti; Luky Patricia Widianingsih
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.12463

Abstract

This study aims to analyze and examine the effect of the quality of SDGs disclosure in the Sustainability Report on the company's financial performance. The quality of reporting on the SDGs in this study is seen from the presentation of reporting on the company's contribution to the SDGs, whether presented qualitatively or quantitatively. Financial performance is measured using the ratio of Return on Assets (ROA). The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. This study uses a purposive sampling method with several criteria which then become the sample. Furthermore, for the reporting quality variable using the scoring method. The sample of this study amounted to 18 companies. The result of this study is that the reporting quality of SDGs has no significant effect on ROA. While the size of the company has an influence on ROA
Mengapa Inovasi itu Penting? Riset Pada Daya Saing UKM Selama Pandemi Covid-19 Widyadhana Subiyanto; dekeng setyo budiarto
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.12815

Abstract

Various research findings have shown that SMEs significantly contribute to economic growth, especially in developing countries. However, the competitiveness of SMEs in facing environmental uncertainty is still a matter of debate. The purpose of this study was to examine the effect of implementing e-commerce, innovation, and payment gateways on the competitiveness of SMEs. This study used a questionnaire addressed to 101 SME owners in the Sleman Regency of Yogyakarta. This study uses non-probability sampling with the criteria that only SMEs use e-commerce to obtain data faster. The survey results prove that innovation has a significant role in increasing the competitiveness of SMEs, besides the use of e-commerce and payment gateways will have an impact on increasing the competitiveness of SMEs facing environmental uncertainty. This research implies a need for government commitment to improve infrastructure, organize training for owners, and provide easy access to financial institutions to strengthen SMEs' performance.

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