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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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The Impact of Tech Winter Era on PT. Goto Gojek Tokopedia Tbk. And Predictive Analysis of Financial Distress Using the Ohlson and Zavgren Models Yusnaini
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.v7i2.15595

Abstract

This research was conducted to analyze how the impact of the tech winter era was a condition that resulted in a decrease in investor interest in investing in technology carried out at PT. GoTo Gojek Tokopedia Tbk. which is a start-up technology company that has entered the unicorn category and has taken the floor on the Indonesia Stock Exchange since 2022. Furthermore, an analysis of the company's financial statements for the 2021-2022 period is also carried out to see the company's financial condition through the financial performance of PT. GoTo using the financial distress prediction method with the Ohlson and Zavgren models. The results of the analysis found that PT. GoTo Gojek Tokopedia Tbk. financially distressed is still in the "healthy" category, as evidenced by the increase in EBITDA (earnings before interest, taxes, depreciation and amortization) from GoTo by 67% compared to the same period the previous year, and 49% compared to the previous quarter so that the company was able cover the company's net loss in the previous period. In addition, the tech winter era itself had an impact on GoTo which can be marked by the layoffs of 1,900 employees during the 2022 and 2023 periods and the company continues to experience losses. But on the other hand, GoTo was able to improve its performance by making various efforts, such as innovating and developing their products in order to meet customer satisfaction.
Dapatkah R&D Memperkuat Pengaruh Human Capital dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Besli, Eugenius
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.v7i2.15659

Abstract

The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Several studies related to human capital and environmental performance on firm market values ​​show different results. The difference in results make it possible to moderate research and development costs. The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable.
STUDI KOMPARASI PADA ADOPSI FINANCIAL TECHNOLOGY TERHADAP PROFITABILITAS PERBANKAN DI INDONESIA Prastiwi, Putri Intan; Rahmawati, Esti Dwi; Muthma’inah, Evi; Mahendra, Erlinta Shella
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.v8i1.15699

Abstract

mobile banking, internet banking, phone banking , Return on Assets (ROA).
Pengaruh literasi keuangan dan perilaku menabung terhadap kesiapan pensiun pada pekerja di Kota Timika Pratama, Adhi; Srimindarti, Ceacili; Hendrian
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.v7i2.15778

Abstract

Workers need to prepare provisions in order to have readiness to undergo retirement. The retirement provisions in question include financial literacy and saving behavior, both of which can be a solution to dealing with financial needs in retirement. This study aims to determine the effect of financial literacy and saving behavior on retirement readiness. The object of this research is active workers who work and are in the Timika City area. The approach used is quantitative, the type of data used in this study is primary data which is the respondent's answer through a questionnaire distributed using google form. The number of samples in this study were 100 respondents with an age range between 20-40 years. The scale used in measuring variables is a Likert scale. Data analysis using the PLS (Partial Least Square) method processed with Smart PLS 3.0 software. The results obtained in this study indicate that financial literacy and saving behavior have a significant positive effect on retirement readiness. In this study, the proposed model can explain retirement readiness with a percentage of 54.7%, while the rest is explained by other variables outside this study
ANALISIS PENCATATAN AKUNTANSI BERDASARKAN SAK-EMKM PADA USAHA BENGKEL DI KABUPATEN KARAWANG Wahyuni, Nur; A. Sujaya, Fista; Puspitasari, Meliana
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.
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DENGAN PEMODERASI MORALITAS DAN SISTEM KEUANGAN DESA Wuryandini, Ayu Rakhma; Panigoro, Nurharyati
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.15822

Abstract

The purpose of this study was to analyze the influence of factors that influence fraud prevention in village financial management with the morality of village officials and Siskeudes as moderating variables. This type of descriptive quantitative research with the Multiple Regression Analysis (MRA) approach, the research population is nine villages spread across Kabila Bone District. Researchers will use a survey and distribute 54 questionnaires according to Permendagri number 20 of 2018, namely village apparatus as a research sample with purposive sampling as a sampling technique. The results of this study are partial bystander effect tests; whistleblowing system has no significant effect on preventing financial management fraud, Simultaneous bystander effect test and whistleblowing system have no significant effect on preventing financial management fraud, interaction between bystander effect and village apparatus morality on financial management fraud prevention is significant and able to moderate, interaction bystander effect and siskeudes on the prevention of financial management fraud is significant and able to moderate, the interaction between the whistleblowing system and the morality of village officials on the prevention of financial management fraud is insignificant and unable to moderate, the interaction between the whistleblowing system and siskeudes on the prevention of financial management fraud is significant and able to moderate.
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KEPUTUSAN UNTUK BERWIRAUSAHA DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI Bimantaka, Dea Amanda; Muslichah, Muslichah
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.15827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh e-commerce dan sistem informasi akuntansi terhadap keputusan menjadi wirausaha dengan efikasi diri sebagai variabel moderasi.Penelitian ini merupakan penelitian kuantitatif kausal. Populasi penelitian ini adalah 1.235 siswa. Jumlah sampelnya adalah 100 responden. Teknik pengumpulan sampel menggunakan metode convenience sampling. Temuan penelitian menunjukkan bahwa e-commerce mempengaruhi pengambilan keputusan untuk berwirausaha. Sedangkan sistem informasi akuntansi tidak berpengaruh terhadap keputusan menjadi wirausaha. Lebih lanjut penelitian ini menemukan bahwa efikasi diri memoderasi pengaruh e-commerce terhadap keputusan menjadi wirausaha. Terakhir, temuan penelitian ini menunjukkan bahwa efikasi diri tidak memoderasi pengaruh sistem informasi akuntansi terhadap keputusan menjadi wirausaha. Kontribusi teoritis mungkin melibatkan peningkatan pemahaman tentang bagaimana faktor teknologi saling mempengaruhi dengan pengambilan keputusan kewirausahaan. Secara praktis, penelitian ini dapat memberikan wawasan berharga bagi calon wirausahawan serta membantu pengembangan strategi yang memanfaatkan teknologi dan keyakinan akan kemampuan diri untuk mendorong dan mendukung inisiasi bisnis.
Pengaruh Persepsi Karir dan Motivasi Terhadap Minat Berkarir di Bidang perpajakan Dengan Pemahaman Tri Pantangan Sebagai Variabel Moderasi Ayem, Sri; Putra Setiawan, Syaifu Rizal
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.v7i2.15880

Abstract

This study aims to examine the effect of career perceptions and motivation on interest in a career in the field of taxation with an understanding of the Three Abstinences as a moderating variable in students of the Yogyakarta Private College Accounting Study Program. The technique used in taking the sample was a purposive sampling technique, namely 5 private tertiary institutions in Yogyakarta in 2019-2020 with a total population of 1320 students and a research sample of 100 students was taken from the slovin formula. The data used in this research is primary data in the form of questionnaires. The data analysis technique used in this study is Moderated Regression Analysis (MRA). The results showed that the influence of career perceptions and motivation had a positive effect on interest in a career in the field of taxation, understanding of the Three taboos could not strengthen career perceptions and motivation on a career interest in taxation. The implications of this research are expected to influence the interest of accounting students to have a career in the field of taxation by practicing the teachings of Ki Hajar Dewantara, one of which is the Tri taboo teaching, namely not to abuse the power or authority they have.
PENGARUH GCG, STRUKTUR MODAL, DAN CAPITAL EXPENDITURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2018 – 2022 Nugroho, Laurensia Shirley; Dyah Ayu, Stephana
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.v8i1.16026

Abstract

This study aims to determine the influence of independent board of commissioners, institutional ownership, audit committee, capital structure, and capital expenditure on company value. This research was conducted on transportation companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022 using the purposive sampling method. The number of samples in this study was 67 transportation companies. The sampling technique in this study used the purposive sampling method, where the sample in this study was 24 companies with a total of 67 observations. The methods used in this study are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination (R2). Based on the results of this study, it shows that: (1) The independent board of commissioners has a significant positive influence on the value of the company. (2) Institutional ownership has a significant positive effect on the value of the company. (3) The Audit Committee has a significant positive effect on the value of the company. (4) Capital structure has a significant negative effect on the value of the company. (5) Capital expenditure has a significant negative effect on the value of the company.
DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR INDUSTRI: SUDUT PANDANG TEORI STAKEHOLDER Athallah Yuniharto, Juan Daffa; Utami, Rizki Hanifah; Fayliencent, Ignatz Novrian; Hatta, Atika Jauharia
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.v8i1.16491

Abstract

The purpose of this study was to examine the effect of profitability, company size, and independent commissioners on carbon emission disclosure in industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used the proportion of independent commissioners as a proxy for good corporate governance (GCG), total assets as company size, and return on assets as a measure of company profitability. The sampling method was carried out using purposive sampling and 30 companies were obtained from 2018 to 2021, and obtained 104 observations. Using panel data regression analysis, the results show that profitability has a positive influence on carbon emissions disclosure, but not company size and good corporate governance. The results indicated that companies with high profitability tend to have sufficient funding to cover the costs incurred when reporting carbon emissions, so they tend to report more carbon emissions than companies that have low profitability. The results shown support evidence for Stakeholder theory.

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