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INDONESIA
AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 525 Documents
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Creative Accounting: Apakah Suatu Tindakan Ilegal? Adhikara, MF. Arrozi
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p109-135

Abstract

AbstractThis paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve problems in creative accounting accounting practices.
“Si Peduli” Triple Bottom Line Implementation In Corporate Social Responsibility Perspective (Study On One Of The State-Owned Companies In Indonesia) Diamastuti, Erlina; Romadhon, Fitri
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Indonesia (Persero) Tbk., which applied in “SI Peduli” program, one of the pillars of SEMEN INDONESIA BERSINERGI besides SI Cerdas, SI Prima, SI Lestari, which are the company’s interpretation on the triple bottom line theory. This study only interpreted “SI Peduli”, a collaborative program between the company and its partners. This research uses a descriptive qualitative approach. Data retrieval using in-depth interview techniques, observation, and documentaries. The data of this research was obtained from eight key informants: two employees of the company and six SMEs Partners. This study finds that, first, the company conducted a partnership program with the core of the plasma. Second, through “SI Peduli”, the company shows its competence and commitment to move forward with the surrounding community. Third, the company with its CSR program improves the welfare of its partners through trainings, mentoring, and exhibition programs. Therefore, it can be concluded that the company is able to translate the Triple Bottom Line into “SI Peduli” as the implementation of its corporate social responsibility.
Sustainability of Education Process in Higher Education Karlina, Rina; Khoiriyah, Mayla
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

The purpose of this study is to analyzed tensions faced by higher education in integrating sustainability into their curriculum, practices and policies during COVID-19 outbreak especially in accounting education. As we know, higher education has an important role in implementing economic, social, and environmental dimensions simultanously. During this pandemic, higher education gets greater tensions in integrating sustainability. This research used qualitative descriptive approach and single case study with several unit of analysis. This research begins with a study of sustainability integration that has been internalized in institutions, analyzing tensions faced by higher education and strategies to mitigate these tensions. We used Riau University and Polythecnic of State Finance STAN as our samples. We found that sustainability integration through curriculum, practices and policies in higher education is not fully implemented. Furthermore, while implementing sustainability higher education faces some tensions at level, change and context dimensions according to framework developed by Hahn et al, (2014). During this COVID-19 pandemic, Higher Education faces greater tensions to integrate sustainability into their curriculum, practices and policies. To mitigate those tensions, they can utilize acceptance and resolution strategies according to their respective needs and consequences.
Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia Winarno, Wahyu Agus; Kustono, Alwan Sri; Effendi, Rochman; Mas’ud, Imam; Wardhaningrum, Oktaviani Ari
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment.Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.
Auditor Experience as Moderator on Audit Quality in creating Qualified Financial Statements Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Endra Wahyu Ningdia
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p14-25

Abstract

This study aims to analyze the effect of the variable budget pressure, auditor independence, and professional care due on the audit quality variable moderated by the auditor's experience variable with the help of the SPSS application program. Data was collected through a questionnaire method with 43 respondents using convenience sampling technique to determine the respondents' responses to each variable. The analysis shows that time budget pressure and auditor independence have no partial effect on audit quality, while "due professional care" has partial effect on audit quality. Time budget pressure, auditor independence, and due professional care simultaneously affect auditor performance. Auditor experience is not a moderating variable, but a moderating predictor. Auditors are expected to improve audit quality by continuing to work independently and be responsible for the agreed/determined time. Future researchers are expected to be able to expand the scope of the research object so that it is expected to add variables that affect audit quality
Does Tax Avoidance Matter in Sustainaility Reporting-Financial Performance Relationship: Evidence From Indonesia Nadya Indah Pangestu; Supriyati
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p1-13

Abstract

Financial performance is a measure of the success of a company's operation. Optimum financial performance is said to be achieved when company operation successfully increases company turnover. Sustainability reporting uncovers the financial and non-financial aspects of this company's operations. This research aims to examine the effect of sustainability reporting on financial performance with tax avoidance as mediating variable. This research was conducted in 58 companies that led sustainability reporting in the 2014-2018 period. Data were analyzed with regression and causal step testing. This research has some results, which among others are: that sustainability reporting has a positive effect on corporate financial performance and that tax avoidance has a negative effect on corporate financial performance. It was also found that tax avoidance is not mediating variable for the effect of sustainability reporting on corporate financial performance.
"Si Peduli" Triple Bottom Line Implementation In Corporate Social Responsibility Perspective Erlina Diamastuti; Fitri Romadhon
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p41-55

Abstract

This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Indonesia (Persero) Tbk., which applied in “SI Peduli” program, one of the pillars of SEMEN INDONESIA BERSINERGI besides SI Cerdas, SI Prima, SI Lestari, which are the company’s interpretation on the triple bottom line theory. This study only interpreted “SI Peduli”, a collaborative program between the company and its partners. This research uses a descriptive qualitative approach. Data retrieval using in-depth interview techniques, observation, and documentaries. The data of this research was obtained from eight key informants: two employees of the company and six SMEs Partners. This study finds that, first, the company conducted a partnership program with the core of the plasma. Second, through “SI Peduli”, the company shows its competence and commitment to move forward with the surrounding community. Third, the company with its CSR program improves the welfare of its partners through trainings, mentoring, and exhibition programs. Therefore, it can be concluded that the company is able to translate the Triple Bottom Line into “SI Peduli” as the implementation of its corporate social responsibility.
Does Religiosity Reduce Tax Evasion? Empirical Research Based on Gender and Education Widiyanti Kurnianingsih; Alfriadi Dwi Atmoko
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p213-226

Abstract

Tax evasion in Indonesia there are still many cases, even though the law clearly regulates taxation procedures, there are still many taxpayers who do not carry out their obligations by taking tax evasion measures. The purpose of this study was to empirically examine the effect of money ethics on tax evasion and the interaction effect of religiosity on the relationship between money ethics and tax evasion. This study also aims to test empirically the differences in the levels of the three variables based on the perspective of gender and education level. This research method uses simple regression analysis and used moderated regression analysis to test the effects of interaction and to test differences in gender perspectives and education levels on these three variables using independent sample t-test analysis. The results of this study are that money ethics has a positive effect on tax evasion, there is an interaction effect on the relationship between money ethics and tax evasion, there are differences in religiosity and tax evasion from a gender perspective, there is no difference in money ethics from a gender perspective and there is no difference in money ethics, religiosity and, tax evasion from the perspective of education level.
Sustainability of Education Process in Higher Education Rina Karlina; Mayla Khoiriyah
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p56-68

Abstract

The purpose of this study is to analyzed tensions faced by higher education in integrating sustainability into their curriculum, practices and policies during COVID-19 outbreak especially in accounting education. As we know, higher education has an important role in implementing economic, social, and environmental dimensions simultanously. During this pandemic, higher education gets greater tensions in integrating sustainability. This research used qualitative descriptive approach and single case study with several unit of analysis. This research begins with a study of sustainability integration that has been internalized in institutions, analyzing tensions faced by higher education and strategies to mitigate these tensions. We used Riau University and Polythecnic of State Finance STAN as our samples. We found that sustainability integration through curriculum, practices and policies in higher education is not fully implemented. Furthermore, while implementing sustainability higher education faces some tensions at level, change and context dimensions according to framework developed by Hahn et al, (2014). During this COVID-19 pandemic, Higher Education faces greater tensions to integrate sustainability into their curriculum, practices and policies. To mitigate those tensions, they can utilize acceptance and resolution strategies according to their respective needs and consequences
Does the Market Respond to Management Aggressiveness? Agatha Jane Kristabel; Riesanti Edie Wijaya
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p26-40

Abstract

This study aims to examine market behavior towards management aggressiveness from the perspective of screening theory. Screening theory assumes that the market has limited information on companies. This study uses 852 companies taken from companies listed on the IDX from 2016 to 2018. This study provides empirical evidence about the response of capital markets to management aggressiveness. Over-aggressive management is very dangerous for the company. For this reason, the researcher also examines whether the board of commissioners, foreign institutional ownership, and the presence of auditors are capable of improving market response to management aggressiveness. The results provide evidence that the market does not respond to management aggressiveness. It  means that the screening theory is able to explain that the market does not consider whether management is aggressive or not in making their investment decisions. However, the existence of foreign institutional ownership as well as the existence of auditors is something that is considered by the market. The market has responded positively to their existence in suppressing management aggressiveness. Thus, Screening theory proves that the market has limited information about company management. However, they require different information from that provided by management in making strategic decisions.

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