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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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ANALISIS PENCATATAN AKUNTANSI BERDASARKAN SAK-EMKM PADA USAHA BENGKEL DI KABUPATEN KARAWANG Nur Wahyuni; Fista A. Sujaya; Meliana Puspitasari
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15813

Abstract

This study aims to determine the application of SAK-EMKM to UMKM in the car repair sector in East Karawang District. The method used in this study is descriptive qualitative through observation and interviews. Research analysis using data triangulation method. A car repair shop is one of the businesses that is easy to find in the East Karawang area. Financial reports based on SAK-EMKM include income statements, statements of financial position and notes to financial statements. The application of SAK-EMKM in car repair shops in East Karawang District has not gone well. Capital is one of the obstacles in applying SAK-EMKM accounting. Financial reports should have been implemented considering the importance of financial reports to assess financial performance.
ANALISIS INDIKASI PENYALAHGUNAAN BELANJA HIBAH OLEH PASLON INCUMBENT PADA PEMILUKADA SERENTAK 2020 Tanjung, Abdul Hafiz; Alamsyah, Salma Rizkiyanti
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i1.10426

Abstract

The purpose of this study was to examine the tendencies to abuse the power of incumbent candidates in making budget of grant expenditure to support their political interests in the local election on December 9th,2020, in Indonesia. Sample were chosen by random sampling with proporsional allocation between district and municipals. The sample for the first population was 56 district/municipals, consisting 51 district and 5 municipalities, while the sample for the second population was 57 district/municipals, consisting of 46 district and 11 municipalities. Two statistical analysis were used in this research; the first was Wilcoxon signed rank test and the second was the Mann-Whitney U test. Data normality test using kanji w/s test had been done to determine which analysis to be used. The result of hypothesis test have been tested at confidence 95% and showed that there was a significant increase in mean log of incumbent candidates in the year 2019 compared to 2020, while for the mean log of grant expenditure for incumbent candidates and non-incumbent candidates at the time of the local election (2020) there was a significant difference
THE QUALITY OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN DENPASAR CITY VILLAGE OFFICES Merawati, Luh Komang; Yuliastuti, Ida Ayu Nyoman; Suwandewi, Ni Luh Putu
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12295

Abstract

This study aims to examine user involvement, personal technical skills, user communication, organizational size and information quality on the performance of accounting information systems (AIS) at village offices in Denpasar City. The population in this study were employees at village offices throughout Denpasar City and obtained 64 employees as sample using purposive sample method. Data analized with multiple linear regression analysis. The results showed that user involvement in the development of AIS, user communication and information quality has a positive effect on AIS performance, while personal technical skills and organizational size had no effect on AIS performance.
PENGARUH CAR, NPL, NIM, BOPO, SIZE DAN LDR TERHADAP KINERJA KEUANGAN DI MASA PANDEMI Lismana, Heli; Meliani, Silvi; Hermawan, Irwan; Herdina, Vina
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12748

Abstract

This study aims to examine the effect of the variables Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Costs and Operating Income (BOPO), Net Interest Margin (NIM), SIZE and Loan to Deposit Ratio (LDR) on Return on Assets. (ROA). The population used in this study were all conventional banks in Indonesia when the covid 19 outbreak occurred, namely in the first quarter of 2019-fourth quarter of 2021. The data used was obtained from the Financial Services Authority (OJK). The population was 152 banks. The analysis technique used is multiple linear regression, classical assumption test which includes normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. and hypothesis testing using t-statistics to test the partial regression coefficients and F-statistics to test the effect together with a level of significance of 5%. The results of this study where CAR, BOPO, NIM and LDR partially affect ROA because the sig value is < 0.05, while NPL and Size have no effect on ROA because the sig value is > 0.05. even so if it simultaneously states that CAR, NPL, BOPO, NIM, SIZE and LDR affect ROA.
RETURN SAHAM MELALUI KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI: MANAJEMEN LABA, UKURAN PERUSAHAAN DAN PROFITABILITAS: STOCK RETURN THROUGH DIVIDEND POLICY AS A MODERATING VARIABLE: EARNINGS MANAGEMENT, COMPANY SIZE AND PROFITABILITY Saputra, Deni
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12910

Abstract

This study aims to determine the effect of earnings management, company size and profitability on stock returns with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2020. With a total sample of 61 manufacturing companies. The sampling technique used is the Purposive Sampling method where the number obtained in this study is 61 companies and as a sample with observations as many as 305 observations. The analytical method used is panel data regression.The results of this study conclude that: (A) Earnings Management has no significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange. (B) Partial company size has a significant effect on stock returns. (C) Partial profitability has no significant effect on Stock Return. (D) Earnings Management, Firm Size and Profitability have a joint effect on Stock Return. (E) Partial Earnings Management has no significant effect on Stock Return with dividend policy as a moderating variable. (F) Firm size has a significant effect on Stock Return with dividend policy as a moderating variable. (G) Profitability has a significant effect on Stock Return with dividend policy as a moderating variable.
DETEKSI FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN FRAUD HEXAGON Shabrina Isalati, Nadhiya; Taufik Azis, Mohammad; Hadiwibowo, Imam
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13203

Abstract

This study aim to examine and analyze the effect of the fraud hexagon factor as proxied by financial stability, ineffective monitoring, auditor change, director change, frequent number of CEO's picture and political connection on financial statement fraud in the food and beverage sub sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population of this study amounted to 76 companies. 44 companies were selected as research samples based on purposive sampling, so there were 132 sample data. The data analysis method used is logistic regression analysis. The results show that financial stability and frequent number of CEO's picture have a positive effect on financial statement fraud, auditor change has a negative effect on financial statement fraud. Meanwhile, ineffective monitoring, director change and political connection have no effect on financial statement fraud.
PENGARUH RELIGIUSITAS, LEADERSHIP DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA EKOWISATA MANGROVE carolina, anita; fajariyah, dianatul
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13404

Abstract

This study aims to determine the effect of religiosity, leadership, and organizational culture on fraud prevention in Madura mangrove ecotourism. This research is a quantitative study using primary data through the distribution of questionnaires to the community and mangrove tourism actors. The determination of the sampling technique in this study was carried out by purposive sampling, namely where the sample members of the population used certain classifications (Community, and tourism actors except for the head of tourist attractions), which were analyzed using multiple linear regression analysis with the help of SPSS Ver. 21. The results showed that religiosity, leadership, and organizational culture have a positive effect on fraud prevention in Madura.
PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA OLEH APARAT DESA DI KABUPATEN KULONPROGO Pratiwi, Nurna; Puji Handayani, Anik
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i1.13580

Abstract

Villages are given sources of funds and authority to manage the potential of the village government in order to improve the economy and welfare of the village community. Each village receives a very large village fund budget, therefore good village financial management is needed to minimize fraud. So that the purpose of this research is to determine the influence of competence, morality, suitability of compensation and the village financial system on the prevention of fraud in village fund management in Kulonprogo Regency. This research uses a survey method with a quantitative approach. The data source used is primary data. The sampling technique uses purposive sampling. Data analysis techniques use multiple regression analysis with the help of SPSS software version 21. The results of this study are competence, morality, suitability of compensation and the village financial system have a significant positive effect on the prevention of fraud in village fund management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Janah, Wardatul; Zulaika, Tatik; Maria Angela, Leliana
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13706

Abstract

Abstract. The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling method. The sample of this study consisted of 125 companies with a total of 375 observations. The method used in this study was a statistical analysis method whose calculations were carried out using SPSS version 25. The statistical tests used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test (statistical t test), simultaneous test (statistical F test), and coefficient of determination test (R2). Based on the results of the partial test, prudence has a significant negative effect on earnings quality and operating cycle, and a significant positive effect on earnings quality. While gender diversity and default risk partially have no significant effect on earnings quality. Simultaneous test results show that prudence, operating cycle gender diversity and default risk together have a significant effect on earnings quality. Keywords: prudence, operating cycle, gender diversity, default risk, and earnings quality
KONDISI FINANCIAL DISTRESS PADA EMITEN YANG TERGOLONG DALAM NOTASI KHUSUS BURSA EFEK INDONESIA Netina Putri Agusta, Patrecia; Dyah Ayu, Stephana
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13716

Abstract

This study aims to describe financial distress and how the ratio of each variable in the Altman Z-Score represents financial distress. This research method is descriptive quantitative, the population of this study is a company that belongs to the special notation of the Indonesian stock exchange for the November 2022 period of 145 issuers, the sampling method uses purposive sampling and 13 issuers are obtained each year. The results of the study show that the majority of issuers from 2019 to 2021 experience financial distress.

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