Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
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<![CDATA[Kualitas Audit Berdasarkan Time Budget Pressure dan Pengalaman ]]>
<![CDATA[Iin Rosini]]>;
<![CDATA[Dani Rahman Hakim]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2223
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor dan time budget pressure terhadap kualitas audit. Pendekatan penelitian dengan metode kuantitatif. Sampel final yang digunakan adalah sebanyak 78 akuntan/auditor dari kantor akuntan publik (KAP) se-wilayah DKI Jakarta. Instrumen pengumpulan data menggunakan kuisioner dengan skala 1 hingga 5. Metode analisis data yang digunakan yakni regresi linier berganda dengan bantuan aplikasi SPSS versi 22. Hasil penelitian ini menunjukan bahwa pengalaman auditor terbukti mempengaruhi kualitas audit. Begitupula dengan time budget pressure juga mempengaruhi kualitas audit. Berdasarkan hal itu, auditor sebaiknya menambah jam terbangnya dalam melakukan tugas pemeriksaan serta melatih diri untuk mengelola time budget pressure yang dituntut perusahaan.]]>
<![CDATA[Analisis Cost-To-Serve Dan Customer Profitability Dengan Time-Driven Activity-Based Costing ]]>
<![CDATA[Edwina Meilani Hartono]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2368
<![CDATA[Cost-to-serve is the most important approach for customers, products, and how to manage them with the appropriate costs. Cost-to-serve targets aspects of efficiency, product mix, and rationalization in customer management. Many entities are only aware of the revenue generated by each customer and do not know how much it costs to establish relationships with customers. This study bridges this gap by identifying the use of cost-to-serve information and customer profitability analysis. The study was conducted with a case study method and a qualitative approach. Total cost-to-serve can be obtained by multiplying the cost driver rate and the level of actual activity usage for each customer. There are six customers who are not profitable or produce customer loss with four factories and two fellow distributors with an average of one transaction. Strategic decisions regarding choosing the right customer for PT X. are: (1) Applying price differentiation when the project is quiet because sales of PT X are seasonal and (2) Making cooperation with expeditions to maximize sales out of town because a strategy for serving out-of-town purchases is a profitable strategy.]]>
<![CDATA[Pengelolaan Keuangan Desa : Analisis Faktor Yang Mempengaruhinya ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Titi Desti Marianti]]>;
<![CDATA[Rofika Rofika]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2379
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh transparansi, akuntabilitas, partisipasi masyarakat, dan kualitas sumber daya manusia terhadap pengelolaan keuangan desa. Populasi dalam penelitian ini adalah 139 Desa di Kabupaten Rokan Hulu. Sampel yang digunakan yaitu berjumlah 58 desa dengan total 232 responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner. Dalam penelitian ini, kuesioner yang disebarkan kepada 232 responden berhasil dikumpulkan kembali dengan jawaban yang lengkap diperoleh berjumlah 220 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 22.0. Hasil penelitian ini menunjukkan bahwa transparansi, akuntabilitas, partisipasi masyarakat dan kualitas sumber daya manusia berpengaruh terhadap pengelolaan keuangan desa. Penelitian ini memiliki kontribusi pada parktek pengelolaan keuangan desa.]]>
<![CDATA[Pengaruh Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Risma Nopianti]]>;
<![CDATA[Suparno]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2381
<![CDATA[This study aims to examine the effect of capital structure and profitability on firm value both partially and simultaneously. The capital structure variable (X1) is proxied by Debt Equity Ratio (DER), the Profitability Variable (X2) is proxied by Return On Equity (ROE) and Company Value (Y) is proxied by Price To Book Value (PBV). This type of research uses explanatory research with a quantitative approach, the population in the study are all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. With a purposive sampling technique with a sample size of 10 companies. The data obtained were analyzed by testing the validity of the data, multiple linear regression analysis, and hypothesis testing using the t test and f test. The results of this study indicate that capital structure has a positive and significant effect on firm value, profitability has a positive and significant effect on firm value, and capital structure and profitability together have a positive and significant effect on firm value. Keywords: capital structure, profitability, and firm value]]>
<![CDATA[A Preliminary Study Of Academicians’ Perception Towards Women PN Boards In Malaysian Public Listed Companies ]]>
<![CDATA[Farhana Hasbolah]]>;
<![CDATA[Mohamad Hafiz Rosli]]>;
<![CDATA[Siti Aisyah Omar]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2399
<![CDATA[Gender diversity in the corporate board is still an issue for certain countries including Malaysia. The Malaysian Code of Corporate Governance (MCCG) 2017 anticipates 30% of women to be on the corporate board. However, recently the number of women on board reported is still lower. This study aims to examine the perception of academician towards women on board (WOB). The survey questionnaires were sent among academicians. The result indicates that the academicians believe that the appointment of women on boards will improve and enhance the companies’ performance. There are equal opportunities for men and women to be in management positions. The finding of this study will assist the policymakers and companies especially in formulating women policy to support the national agenda.]]>
<![CDATA[Pembiayaan Mudharabah, Musyarakah Dan Non Performing Financing Terhadap Return On Asset Pada Bank Umum Syariah ]]>
<![CDATA[Imeh Siti Fatimah]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2402
<![CDATA[This study aims to determine the relationship between mudharabah, musharaka financing and NPF on ROA in Sharia Commercial Banks registered at Bank Indonesia period 2011-2018. The method used is descriptive verification with a quantitative approach that is through the classic assumption test, multiple linear regression analysis, and hypothesis testing using the T-test, F-test and the coefficient of determination (R2) test. Testing data is processed by using SPSS 22 software. While the data used are secondary data with quantitative data types. The population of this study is 14 Sharia Commercial Banks with a sampling method that is purposive sampling, so that the number of observations obtained is 4 Sharia Commercial Banks. Based on the results of the T-test, mudharabah financing has a positive effect on ROA. Musharaka financing has a negative effect on ROA, and NPF has a negative effect on ROA. Simultaneously all independent variable influences the dependent variable. While the results of the R2 indicate that ROA is influenced by mudharabah, musharaka and NPF financing by 52.3% and the remaining 47.7% is influenced by other variables outside the study.]]>
<![CDATA[Effect Of Tax Justice, Tax System, Technology And Information, And Discrimination Of Personal Perspection Of Personal Tax Mandatory About Tax Ethics ]]>
<![CDATA[Akbar Yoga Karunia Ikhsan Sudiro]]>;
<![CDATA[Icuk Rangga Bawono]]>;
<![CDATA[Rasyid Mei Mustofa]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2441
<![CDATA[The purpose of this study is to determine the effect of tax justice, taxation systems, information technology, and discrimination against taxpayers' assessment of tax evasion. The population is limited to WP registered at KPP Pratama Kebumen. The sampling method uses the convenience sampling method and the minimum number of samples taken is 100 respondents based on the Slovin calculation. The data source comes from primary and secondary data. Retrieval of data derived from questionnaires is then processed with multiple linear regression assisted with SPSS version 25. The results state that (1) tax justice has a negative effect on WP's perception of tax evasion, (2) the taxation system has a negative influence with WP's perception of embezzlement tax, (3) technology and information have a negative effect on WP's perception of tax evasion, and (4) discrimination has a positive effect on WP's perception of tax evasion.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Risa Aulia Rana]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2487
<![CDATA[The purpose of this study is to determine whether there is an influence of institutional ownership, independent commissioners and audit committees on tax avoidance of consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2018. This research uses quantitative descriptive. The sampling technique used was purposive sampling with a total sample of 14 companies within 4 years so that 56 samples were obtained after data outliers were carried out. The analysis used is panel data analysis using Eviews 10. The analysis test results state that institutional ownership variables, independent commissioners, and audit committees have an influence on simultaneous tax avoidance. Partial testing stated that the variable of institutional ownership and independent commissioners had a negative effect on tax avoidance, while the audit committee had no effect on tax avoidance.]]>
<![CDATA[PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ]]>
<![CDATA[Hadi Jauhari]]>;
<![CDATA[Evada Dewata dewata]]>;
<![CDATA[Suhairi Hazisma]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2569
<![CDATA[This research explores the influence of government accounting standards and regional financial accounting systems as important factors that must be considered in preparing financial reports that are in synergy with the role of the internal control system. The population of this study are employees who work at the Regional Financial and Asset Management Agency (BPKAD) of South Sumatra Province, Indonesia. The sampling technique was purposive sampling and obtained 46 respondents who filled out the questionnaire completely. The regression analysis model used is Moderated Regression Analysis (MRA). The results showed that partially, the application of government accounting standards and regional financial accounting systems had a significant positive effect on the quality of government financial reports, but The government internal control system did not moderate the influence between government accounting standards and the regional financial accounting system on the quality of local government financial reports. The implication of the research is that to achieve the quality of relevant and reliable government financial reports, it is necessary to be consistent in presenting financial statement information following government accounting standards and the regional financial accounting system must be able to integrate regional financial statements comprehensively.]]>
<![CDATA[Pengaruh Desentralisasi Dan Ketidakpastian Tugas Terhadap Kinerja Manajerial Dengan Sistem Akuntansi Manajemen Sebagai Variabel Intervening: Studi Empiris Pada Industri Percetakan Skala Besar Di Provinsi Banten ]]>
<![CDATA[HERMAN WIJAYA]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2883
<![CDATA[This study aims to test empirically the effect of two contextual variables, namely task uncertainty and decentralization on managerial performance with the Management Accounting System (SAM) as an intervening variable. Besides, this research also examines the effect of each contextual variable with SAM, the effect of SAM on managerial performance either directly or moderated by the two contextual variables.Respondents in this study were functional managers of large-scale printing companies in Banten. The sample used was 100 managerial functional. The analysis tool uses Structural Equational Modeling (SEM) through Partial Least Square (PLS) and Sobel Test.The results show that task uncertainty has a positive and significant effect on managerial performance, decentralization has a positive and significant impact on managerial performance, management accounting systems have a positive and significant impact on managerial performance, task uncertainty has a positive and significant impact on the management accounting system. , decentralization has a positive and significant effect on the management accounting system. The results of the indirect effect test proved that task uncertainty had an effect on managerial performance mediated by the management accounting system. Key word : Task uncertainty, decentralization, management accounting systems, managerial performance]]>
