cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
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
 9   10   11   12   13 
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).
PENGARUH INSTITITUSIONAL OWNERSHIP, PROPORSI DEWAN KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE: Studi empiris pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia trisnawati trisna
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.v6i3.13151

Abstract

The purpose of this study was to examine the effect of institutional ownership, the proportion of independent commissioners, and capital intensity on tax avoidance. This study uses quantitative techniques with secondary data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 with a period of 5 years. Purposive sampling was used to make the sample of this study, which included 9 companies. The data analysis method used is panel data regression analysis with the Eviews 10 statistical program. This study shows that institutional ownership, the proportion of independent commissioners and capital intensity simultaneously have a significant effect on tax avoidance, partially institutional ownership has no significant effect on tax avoidance, the proportion independent commissioners and capital intensity have a significant effect on tax avoidance
How Does Management Equity Work in Indonesian MSME’s? (A MSME’s Level Approach) Made Irma Lestari -
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.v6i3.13214

Abstract

This exploratory study with a qualitative approach aims to provide an overview about the condition of micro, small, and medium enterprises (MSMEs) in Indonesia regarding the concept of equity management based on the economic entity assumption. Whereas equity (owner's capital and operating profit) is the acquisition of funds of the business that must be separated from the private entity that owns the funds. Research data are primary data obtained by in-depth interviews and direct observation. Guided by the latest regulation, PP Nomor 7 Tahun 2021 concerning the Ease, Protection, and Empowerment of Koperasi and Micro, Small, and Medium Enterprises, researcher received responses from five business actors, each representing micro, small, and medium enterprises. This study found that the response of business actors at the micro, small, and medium levels was quite good about the awareness of separating business equity from private equity. However, in practice, the practice of equity management is proportional to the level of business, which means that the higher the level of business, the better the implementation of equity management that can be done. Implementation of equity management in small and medium enterprises is better than micro enterprises. With the enactment of PP Nomor 7 Tahun 2021, the government has expressed a commitment to raise micro-enterprises to the advance level. Thereby from this research, it is hoped that the government can make the issue of equity management in MSMEs as focus of regular guidance and assistance, especially for micro-enterprises.
The RELATIONSHIP OF PAD, DAU, DAK and CAPITAL EXPENDITURE DURING THE PANDEMIC IN SLEMAN: RELATIONSHIP OF PAD, DAU, DAK and CAPITAL EXPENDITURE DURING THE PANDEMIC IN SLEMAN Susi Siswati
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.v6i3.13233

Abstract

ABSTRACT This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds on capital expenditure during the pandemic (Covid 19) in Sleman Regency. The research method used is purposive sampling method. The study used 86 villages from 17 sub-districts in Sleman Regency. The data is obtained from the APBD realization report for the 2019-2020 period. The data analysis method used is simple and multiple regression analysis. Based on simple regression analysis, each of the independent variables partially, namely Regional Original Income, General Allocation Funds, Special Allocation Funds has a significant effect on capital expenditure during the pandemic (Covid 19) in Sleman Regency so that the hypothesis is accepted. Based on multiple linear regression analysis, it shows that all independent variables simultaneously have a significant effect on capital expenditure during the pandemic (Covid 19) in Sleman Regency, so the hypothesis is declared correct. Keywords: Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Capital Expenditure.
PENGUNGKAPAN BLUE ACCOUNTING DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI MALUKU Ardiansyah Ardiansyah; Barus Umarella
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.v6i3.13300

Abstract

The research objectives are: (1) to determine the disclosure of the application of the blue accounting concept; (2) to find out the contribution of blue accounting to the PAD of Maluku Province which comes from the Tourism, Fisheries, and Marine Sector. This type of research is descriptive qualitative. Documentation and observation data collection techniques. The sources of data in this study are: (1) Maluku Provincial Tourism Office; (2) Maritime Affairs and Fisheries Service of Maluku Province; (3) Regional Revenue Agency of Maluku Province; and (4) the Central Bureau of Statistics of Maluku Province. Observations in this study were conducted in the district government area. Central Maluku and Ambon City, Maluku Province. This research was conducted from June to October 2022. Findings: (a) Blue accounting is a derivative of blue economics covering land and sea-based economic development such as the development and maintenance of the coastal tourism sector, coastal area development, community commodities, technological innovation, human resources, supervision natural resources, and fisheries sector in a sustainable manner; (b) In the last 5 years the tourism sector has been able to contribute to the Maluku Province's Original Regional Revenue. Future research is expected to be able to comprehensively examine blue accounting practices in the tourism sector in Maluku Province through concrete steps and describe the contribution of the community-managed tourism sector to Maluku Province PAD. The practical contribution of this research is addressed to the Prov. Maluku through the Department of Tourism and the Department of Marine Affairs and Fisheries to give serious and intensive attention.

Page 11 of 20 | Total Record : 199

 9   10   11   12   13 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025 Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025 Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024 Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024 Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023 Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023 Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022 Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022 Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022 Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021 Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021 Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020 Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020 Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019 Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019 Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018 Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018 Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017 Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017 More Issue