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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 PPN, PPnBM, DAN PKB DENGAN TARIF PROGRESIF TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA SEMARANG Santoso, Andre Teguh; Ratnawati, Juli
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.v7i1.13996

Abstract

Tax is an obligation paid to the state. Taxes are an obligation for the public. The purpose of this research is to analyze the effect of the imposition of value-added tax, consumption tax on luxury goods, and progressive road tax on consumers' purchasing power. The population in this study were consumers of four-wheeled vehicles at the SAMSAT III Semarang head office. Primary data from the questionnaire and its Slovin sample were used for data collection. Methods of data analysis using multiple regression analysis. VAT has a large positive impact, PPnBM has a large positive impact, and PKB progressive tariffs have a positive impact on purchasing power.
INDEKS KONSERVATISME DALAM INTEGRITAS LAPORAN KEUANGAN: BERDASARKAN GOOD CORPORATE GOVERNANCE, REPUTASI KAP, LEVERAGE DAN AUDIT TENURE Yanti, Fitriah Puji; Dewi, Veni Soraya
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.v7i2.12312

Abstract

The integrity of financial statements is very important for companies in order to gain the trust of users of financial statements. This study aims to analyze the effect of good corporate governance, reputation, leverage and audit tenure on the integrity of financial statements. 135 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 became the population and 15 were selected as samples by purposive sampling. This research method uses a quantitative approach with data analyzed using multiple linear regression analysis. Audit committee variables and audit tenure variables have a positive effect on the integrity of financial statements, managerial ownership and CPA reputation variables have a negative effect on the integrity of financial statements, while the independent commissioner, institutional ownership and leverage have no effect on the integrity of financial statements. This study implies that in manufacturing companies the factors that are thought to affect the integrity of financial statements in this study still show different results from previous studies so that they cannot be generalized in various sectors and research periods. These factors still need to be re-examined in further research to get more valid results.
MODEL PENCEGAHAN FRAUD PADA ALOKASI DANA DESA DI DESA GABUS KABUPATEN PATI Fuad, Khoirul; Mustaqin, Khoyrul
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.14200

Abstract

The amount of village fund allocation, considered quite large, is a big responsibility for village officials to manage the village funds. In a situation like this, it is possible to create the potential for the village government to make deviations. These deviations can occur individually, even the riskiest, namely in groups. This happens because of 3 conditions commonly referred to as the "Fraud Triangle" by Cressey in 1953, namely the opportunity (opportunity), the pressure (pressure), and because of the attitude or character (rationalization), so this study aims to determine the competency variables of the village apparatus, internal control systems and morality have a positive effect or not on the prevention of fraud (fraud). The sampling technique used in this study is non-probability sampling; the non-probability sampling technique is the convenience sampling method, namely the research sampling technique based on the availability of elements and the ease of obtaining them. The sample was selected because the presence of the person or unit was in the right place and at the right time so that it was easy to find and directly involved in the management of village funds. The results of this study indicate that the competence of the village apparatus has a significant negative effect on fraud prevention, besides that the internal control system has a significant positive effect on fraud prevention. In contrast, morality has a positive but not significant impact on fraud prevention.
DETERMINAN NILAI PERUSAHAAN MARITIM DI INDONESIA Ardiansyah, Ardiansyah; Islami, Mohamad Nur; Ratih, Asri Eka
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.v7i2.14469

Abstract

The purpose of this study is to find out and obtain empirical evidence regarding the effect of size, profitability and capital structure on firm value with Corporate Social Responsibility as a moderating variable. The object of this research is maritime companies listed on the IDX in 2017-2021. The total sample in this study were 12 sample companies with a total of 55 research observation data that met the criteria for 5 years of observation, through the nonprobability method with purposive sampling technique. The analysis technique of this research uses Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value, profitability and capital structure had a positive and significant effect on firm value. Meanwhile, size and CSR have a negative and significant effect on firm value. Corporate Social Responsibility does not significantly strengthen the effect of size on firm value. Corporate Social Responsibility significantly weakens the effect of profitability on firm value. And Corporate Social Responsibility does not significantly strengthen the effect of capital structure on firm value.
The research aims DIVERSIFICATION STRATEGY, INTELLECTUAL CAPITAL, CSR TO FIRM VALUES Mary, Hilda; Indriyenni
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.14575

Abstract

The research aims to determine how much influence diversification strategy, intellectual capital, corporate social responsibility have on firm value, with CGC as the moderating variable. The research sample was 70 manufacturing companies listed on the IDX from 2015 to 2019, using a random sampling technique. Tthe results of research, it shows that the diversification strategy has no significant effect on firm value, intellectual capital has no significant effect on firm value, corporate social responsibility has a significant negative effect on firm value, corporate governance as a moderating variable strengthens the relationship of diversification strategy on firm value, corporate governance as a variable moderation weakens the relationship between intellectual capital and company value, corporate governance as a moderating variable weakens the relationship between corporate social responsibility and firm value.
PENGARUH PENGELUARAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REPUTASI PERUSAHAAN Fadhila, Febri Luthfi; Widiastuty, Erna
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.14764

Abstract

The purpose of this research is to provide empirical evidence the effect of corporate social responsibility expenditure on corporate reputation. The sample are 690 firm-years from the Indonesia Stock Exchange (IDX). The observation year is 2016-2021. The corporate social responsibility expenditure is measured by monetary unit in Rupiah. The firm reputation is measured by market capitalization. We also use ROA and firm size as control variables. The results of the study show that corporate social responsibility expenditure has a significant positive effect on corporate reputation. The implication of this research is that public companies need to consider that spending CSR and disclose the information have a significant effect on the company's reputation in the future.
PERAN FINANCIAL TECHNOLOGY SEBAGAI MEDIATOR PADA PENGARUH LITERASI KEUANGAN TERHADAP KINERJA UMKM Damayanti, Alvina; Mardiana
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.v7i2.14855

Abstract

This study intends to evaluate and examine the impact of financial literacy on MSME performance dwith financial technology as a mediating variable. As many as 83 respondents from UMKM in Gianyar Regency in 2023 became the sample for this study, which used quantitative research techniques. According to the study findings, financial literacy has a significant and beneficial impact on MSME performance. MSME performance is positively and significantly influenced by financial technology . MSME performance is positively and significantly influenced by financial literacy. And financial technology is unable to mediate the impact of lfinancial iteration to MSME performance.
REFLEKSI ETIKA PROFESI AKUNTAN PUBLIK DENGAN KARAKTER PEWAYANGAN : PANCA PANDAWA DAN SRI KRESNA Putri Prawitasari, Putu; R.Aprilyani Dewi, Putu Pande
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.v7i2.15301

Abstract

Wayang is one of the cultural spirits that has taken root in Indonesian society. In achieving the vision and mission of the organization, wayang can be used as an illustration and achieve it. The characteristics of this wayang can be impregnated by the auditor's professional ethics. Every profession has a moral commitment, ethics are poured into specific rules as a guideline for the professional development that is carried out. This commitment is outlined as a form of professional ethics that must be carried out and adhered to. This study uses a qualitative method approach and techniques for collecting/processing data analysis in this study using a literature study on the basic principles of public accounting profession ethics which are reflected through the puppet characters Panca Pandawa and Sri Kresna. Yudistira's character traits are relevant to the basic principles of accountant ethics, namely integrity. Accountants should also have ethical principles like Bima's. By upholding the principle of objectivity, accountants will be free from various conflicts of interest that will interfere with the professionalism of their profession. The third characteristic and quality is reflected by Arjuna, relevant to the basic principles of accountant ethics, namely Professional Competence and Prudence. Sri Kresna can be represent a role model for accountants in maintaining credibility.
PENGARUH KONSERVATISME AKUNTANSI, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN VARIABEL MODERATING UKURAN PERUSAHAAN Ardiyani, Dewi; Zulaika, Tatik; Y. Asi, Oktobria; Joni Pambelum, Yohanes
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.15484

Abstract

Profits are an important part of the information used by investors to measure the impact of profits on stock returns. Earnings Response Coefficient is profits are an important part of the information used by investors, to measure the impact of profits on stock returns, the earnings response coefficient is one of the tools to measure earnings quality. The purpose of this research is determine the effect of accounting conservatism, profitability, and leverage on earnings response coefficient with firm size as moderating variable on influence of accounting conservatism, profitability, and leverage on earnings response coefficient. This study used 38 is sub sector food and beverages manufacturing companies listed Indonesia Stok Exchange (IDX) in 2018-2021 with sampling technique used in this research was purpose sampling. The method of data analysis used is moderate regressiom analysis (MRA). The result of this study indicate accounting conservatism and profitability have positive effect on earnings response coefficient and leverage have negative effect on earnings response coefficient. Firm size is able to moderate on influence of accounting conservatism, profitabilty, and leverage on earnings response coefficient.
FAKTOR FAKTOR RASIO KEUANGAN YANG MEMPENGARUHI CASH HOLDINGS: Pengaruh leverage, profitability, firm size, sales growth, operating cash flow dan tangible assets on cash holdings Hermanto; Mesy
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.v7i2.15497

Abstract

This study is used to determine the effect of leverage, profitability, firm size, sales growth, operating cash flow and tangible assets on cash holdings in food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique used in this study was purposive sampling, with a total sample data used of 42 data from 7 entities in the food and beverage subsector. This study applies multiple linear regression as an analytical technique. The results of this study finds that: (1) Leverage, profitability and tangible assets have a negative and significant effect on cash holdings, (2) Company size and sales growth don’t effect cash holdings, (3) Operating cash flow effects positively on cash holdings. This research is useful for investors to be used as a reference source in making investment decisions as well as useful for company management in improving company performance in managing and holding cash, and also contributing to companies, especially the food and beverages sub-sector in the welfare of the Indonesian economy. As for the writer, this research is useful to deepen the researcher's insight into the factors of financial ratios that influence cash holdings.

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