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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 304 Documents
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Pengaruh Praktik Pengalaman Lapangan Dan Prestasi Belajar Terhadap Minat Menjadi Guru Akuntansi Wahyu Sholekah; Supri Wahyudi Utomo; Elly Astuti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2531

Abstract

This study aims to determine the effect of field experience practice (PPL) and learning achievement on interest in becoming a teacher. The population of this study were 96 students of the 2016 Accounting Education Study Program who had taken internship 2 and apprenticeship 3 (PPL) courses. The sampling technique was carried out with saturated samples. The data collection technique was carried out by using a questionnaire and the students' final GPA. The data analysis method used is multiple linear regression. The results showed that Field Experience Practices (PPL) had a positive effect on student interest in becoming teachers and learning achievement had no effect on student interest in becoming teachers. Experience when participating in PPL will make students have insight and knowledge about the world of work so that students know how the real teaching process in class is and can find out how the teacher's activities are at school, this makes students have a high interest in becoming teachers because students are already gain experience and knowledge when participating in PPL activities. Learning achievement does not affect the interest in becoming a teacher because the competencies that are owned are more focused on other professions such as accountants and do not lead to the teaching profession. This can be based on several factors such as motivation, attitudes and interests.
Tingkat Kecerdasan, Perilaku Belajar, dan Kompetensi Dosen dalam Peningkatan Pemahaman Akuntansi (Sarana Pendidikan sebagai Pemoderasi) Siti Nafisah Azis
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2540

Abstract

This research examines the effect of the level intelligence (intellectual intelligence, emotional intelligence, and spiritual intelligence), learning behavior, and competence of lecturers on the level of accounting understanding with educational facilities as moderating variable. The research population was all students majoring in accounting at Politeknik Negeri Ujung Pandang. The sample selection used purposive sampling method that generates total sample of 73 students. This research used primary and secondary data were analyzed using moderation regression analysis with the difference absolute value test. The result of this research showed that intellectual intelligence had a negative effect on the level of accounting understanding. Emotional intelligence and learning behavior had a positive effect on the level of accounting understanding. Spiritual intelligence, competence of lecturers, and educational facilities had no effect on the level of accounting understanding. Educational facilities cannot moderate the effect of the level of intelligence, learning behavior, and competence of lecturer on the level of accounting understanding. Indicators of social skills, being flexible, and practical intelligence influence the level of accounting understanding. This research provides new evidence that educational facilities have not been able to make a real contribution in improving students’ understanding of accounting, both as a main and supporting factor. Keywords: level of intelligence; learning behaviour; competence of lecturer; educational facilities; level of accounting understanding
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Hadi Jauhari; Evada Dewata dewata; Suhairi Hazisma
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2569

Abstract

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.
The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements Kusuma Indawati Halim
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2723

Abstract

This study aims to examine the impact of Financial Distress, Audit Committee, and Firm Size on The Integrity of Financial Statements. The integrity of financial statements can reflect the company's financial performance. The research sample obtained were based on purposive sampling technique, is including 32 consumer goods industry sectors firms listed in Indonesian Stock Exchange over the period of 2013-2017. Sources of research data are annual reports. Data analysis used descriptive statistics, classic assumption tests, estimation models, and panel data regression analysis. The panel data regressions analysis was the methodology employed for verifying the factors that may influence the integrity of financial statements. Based on the results of the Chow test and the Hausman test, the appropriate panel data regression model to be used for this study is the fixed effects model. This study provides empirical evidence that financial distress is negatively associated with the the integrity of financial statements, while audit committee and company size have positive effect on the the integrity of financial statements. Keywords: Financial Distress, Audit Committee, Firm Size, Integrity of Financial Statements.
The Influence Of The Level Of Tax Awareness And Tax Payment Mechanisms On Buying And Selling Traffic On The Online Shop: PENGARUH TINGKAT KESADARAN PAJAK DAN MEKANISME PEMBAYARAN PAJAK TERHADAP TRAFFIC TRANSAKSI JUAL BELI PADA ONLINE SHOP Putri Intan Permata Sari; Fitri Yeni; Ramdani Bayu Putra; Rosa Citra Dewi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2828

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengestimasi Pengaruh Tingkat Kesadaran Pajak dan Mekanisme Pembayaran Pajak terhadap Traffic Transaksi Jual Beli pada online shop di Kota Padang dengan Tarif Pajak sebagai Variabel Kontrol. Sampel sebanyak 60 UMKM sektor makanan yang melakukan penjualan via Go-Food yang dipilih menggunakan teknik accidental sample. Teknik analisis data menggunakan analisis regresi berganda dan diolah menggunakan program SPSS 21. Berdasarkan hasil uji hipotesis Tingkat Kesadaran Pajak tidak berpengaruh terhadap Traffic Transaksi Jual Beli sedangkan Mekanisme Pembayaran Pajak memiliki penagaruh terhadap Traffic Transaksi Jual Beli pada Online Shop Di Kota Padang. Diharapkan para pelaku UMKM mampu untuk meningkatkan kesadarannya terhadap pajak dan lebih meningkatkan pengetahuannya terhadap pajak, karena dengan begitu akan mempengaruhi tingkat jual beli dan berdampak pada perekonomian masyarakat yang semakin membaik.
Media Fun Accounting Berbasis Ular Tangga Dalam Upaya Peningkatan Hasil Belajar Materi Akuntansi Jurnal Khusus Serly Olivia Prasmadani; Supri Wahyudi Utomo; Nur Wahyuning Sulistyowati Nur
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2840

Abstract

Penggunaan media pembelajaran yang menarik dapat membantu guru dalam menyampaikan materi pembelajaran tentunya di SMA N 6 Madiun yang sudah menerapkan sistem fullday. Namun, kebanyakan guru masih beranggapan apabila menggunakan media pembelajaran rumit dan memerlukan waktu cukup lama sehingga siswa merasa bosan dalam mengikuti pembelajaran akuntansi. Dari hal tersebut banyak ditemukan siswa yang tidak jauh dari KKM yang di tetapkan sekolah. Maka dari itu guru sebagai seorang pendidik harus pandai dalam mengembangkan media pembelajaran. Tujuan penelitian ini, untuk menguji kevalidan, kepraktisan dan keefektifan media pembelajaran fun accounting berbasis ular tangga dan bagaimana perolehan hasil belajar siswa sebelum dan setelah menggunakan media pembelajaran fun accounting berbasis ular tangga. Model pengembangan yang dalam penelitian ini adalah ADDIE. Sampel yang digunakan yakni kelas XII IPA II SMA Negeri 6 Madiun sebanyak 35 siswa. Teknik pengumpulan data meliputi observasi, wawancara, kuesioner serta tes hasil belajar. Hasil penelitian menunjukkan bahwa media pembelajaran fun accounting berbasis ular tangga dapat dikategorikan ke dalam kriteria valid, praktis dan efektif serta bisa meningkatkan perolehan hasil belajar siswa pada materi akuntansi sub bagian jurnal khusus. Kata Kunci : Media, Fun Accounting, Ular Tangga
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 HERMAN WIJAYA
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2883

Abstract

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
Factors That Influence The External Auditor's Assessment Of The Risk Of Fraud: An Auditor’s Perception hadi mahmudah; Noviriliza Nadia Putri; Neneng Lasmita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.2899

Abstract

ABSTRACT Financial reporting fraud has become a concern for the accounting profession in Indonesia. The accounting profession specifically issued Audit Standards Section 316 in response to the emergence of fraudulent financial reporting. One of the rules of the standard is the discussion of fraud risk assessment. This study aims to examine the effect of professional skepticism, independence, client narcissism, and time pressure on the risk assessment of fraud. This study uses primary data by distributing questionnaires to auditors who work in the DKI Jakarta area. The total respondents of this study were 120 auditors. The method of analysis used to test the hypothesis is multiple regression using SPSS version 22 software. The results of this study indicate that professional skepticism has a positive and significant effect on the risk assessment of fraud, independence has a positive and significant effect on the risk assessment of fraud, client narcissism has a positive and insignificant effect on the risk assessment of fraud, and time pressure has a negative and insignificant effect on the risk assessment of fraud. Keywords: professional skepticism, independence, client narcissism, time pressure, the auditor's fraud risk assessment.
Pandemic Covid-19 And Audit Quality Of Public Accountant Firm In East Jakarta Budiandru
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3208

Abstract

The public accounting profession is responsible for increasing the reliability of the company's financial statements so that the public can obtain reliable financial information as a basis for decision making. This study analyzes independence and competence in audit quality with audit risk as a moderating variable. Pandemic affects most of the business processes carried out by public accounting firms, be it internal management, to reconsider audit engagements to alternative audit approaches that must be taken in a pandemic. Respondents in this study are auditors who work at the Public Accounting Firm in East Jakarta. The number of auditors who were the sample of this study was 250 respondents consisting of auditors from the public accounting firm. The method used in this research is multiple linear regression analysis. The results showed that competence had a significant effect on audit quality. Auditors need to increase additional knowledge by participating in training and professional courses so that their competencies are increasingly developing.
Etika Uang, Religiustas, Dan Penggelapan Pajak Shafira Dwi Ollyviani; Amir Hidayatulloh
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3427

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh etika uang, religiusitas intrinsik, dan religiusitas ekstrinsik terhadap penggelapan pajak. Populasi penelitian ini wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 105 responden. Analisis data menggunakan regresi linear berganda. Penelitian memperoleh hasil penggelapan pajak oleh etika uang dan religiusitas baik religiusitas ektrinsik maupun intrinsik.

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