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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 516 Documents
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The Consistency Of Islamic Corporate Financial Sustainability In Covid-19 Pandemic: An Empirical Analysis Yanuar Trisnowati; Rini Dwiyani Hadiwidjaja; Tita Nurvita
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p179-192

Abstract

The concept of sustainability is the ability of a company to carry out work program activities in a sustainable manner to achieve company goals. This study aims to examine empirically the consistency of financial sustainability in Islamic companies before and during the Covid-19 pandemic. To measure the financial sustainability performance, this study used ratios from financial income and financial expenditure. The sample in this study used purposive sampling that is 14 Islamic companies on the Indonesia Stock Exchange. Multiple linear regression and a chow test were used to examine the consistency. The result showed that The financial sustainability ratio of companies at the time of the pandemic has a higher value than before the pandemic. the pandemic period in Indonesia affected the financial stability of companies listed on the Jakarta Islamic Index. The independent variable that affects the dependent variable experiences structural changes in Indonesia in the period 2019 to quarter II of 2020
Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java Nurcahyono Nurcahyono; Fatmasari Sukesti; Alwiyah Alwiyah
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p193-203

Abstract

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports. The variables used in this study are competence, compliance with government accounting standards, external pressures, environmental uncertainty, internal control systems, and the quality of financial reports. The population of this study was accounting or finance staff who served in 48 SKPDs in the Central Java Provincial Government. The sampling technique used was simple random sampling, this sampling technique was chosen because the study population was homogeneous. Analysis of research data using the WarpPLS 7.0 application as well as used for hypothesis testing. The results show that competence, compliance with government accounting standards has a positive effect on the quality of financial reports, while external pressure has no effect and environmental uncertainty has a negative effect on the quality of financial reports. Internal control is able to strengthen the relationship between competency variables and compliance variables with the quality of financial reports and weaken the relationship between internal pressure variables and environmental uncertainty variables on the quality of local government financial reports. The implication of this research is that the quality of financial reports can be achieved when the work structure has good competence, complies with government accounting standards, is able to anticipate uncertainty and applies internal controls properly.
The Correlation of Business Creativity and Social Media with MSMEs Entrepreneurial Performance Dekeng Setyo Budiarto; Mei Islamiyati; Muhammad Agung Prabowo
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p132-142

Abstract

Micro Small and Medium Enterprises (MSMEs) in Indonesia plays a significant role in economic growth, especially by creating employment opportunities and, at the same time, reducing the unemployment rate. Small firms are high potential enterprises that need improvement in order to contribute to either micro- or macro-economic development in this country. Entrepreneurs need to strengthen their competitive advantage to ensure their long-term survival. Small firms face significant challenges that require them to devise an effective strategy to improve performance. The present study aims to investigate whether business creativity and social media among MSMEs correlate with entrepreneurial performance. The sample consisted of 120 MSMEs in the Special Region of Yogyakarta selected using the purposive sampling method. Respondents are owners or managers authorized with the responsibility for the survival of their enterprises. The results show that MSMEs entrepreneurs are using Instagram and that creativity-based MSMEs have better business entrepreneurial performance. The results imply that MSMEs entrepreneurs need to promote their products on social media and to improve their creativity to boost their business performance
Job Opportunity, Attitudes, Perceived Behavioral Control and Intention to Major in Accounting Paskanova Christi Gainau
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p143-163

Abstract

This research aims to capture the accounting behavior phenomenon in accounting students at private universities in Manado. This research is developed from the study of Lin & Fawzi (2006), Zandi et al.(2013), and Odia & Ogiedu (2013). To find out the inconsistency of these researches, this research focus to study about the studentss intention in choosing an accounting program. Partial least square is used to analyze the research model. This study used questionnaires and deep interviewed to collect the data. It reveals that job opportunities deliver positive effects on accounting studentss attitudes, and these attitudes affect their intention to select the program. The reputation on higher education institutions on accounting do not determine the studentss attitudes to enroll in accounting. Subjective norm do not influence students intention. Perceived behavior control positively encourages   the purposeof choosing the accounting program. These findings designate implications for accounting lecturers to explain the benefits, job opportunities, and temporary accounting issues to students. Management of the accounting department needs to re-design their curriculum; thus, it can drive college students to compete and have fun throughout the learning process. Lecturers are obligated to update their learning methods and include educational characters in the provision of material to increase students's motivation.
Does The Influence of Internship Experience on Career Intentions as a Professional Accountant? ? Diah Amalia; Mega Mayasari; Grace Oyeyemi Ogundajo
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p217-229

Abstract

AbstractThis study describes the contribution of the internship experience as an antecedent to the relationship between the Theory of Planned Behavior (TPB) and career intentions as an accountant. This study applied a descriptive-quantitative method. In addition, data were analyzed using the Structural Equation Model-Partial Least Square (SEM-PLS). The results indicated that: (1) Sensory experiences had a positive but insignificant effect on attitude toward behavior. Besides, it had a negative and insignificant effect on subjective norms and perceived behavior control; (2) Affective experiences had a positive and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms and perceived behavior control; (3) Physical experiences had a negative and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms. Furthermore, it had a negative and significant effect on perceived behavior control; (4) Cognitive-creative experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (5) Relation experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (6) Attitude toward behavior, subjective norms, and perceived behavior control had a positive and significant effect on career intention as an accountant.
Does board interlock control high-tech firm performance? Evidence from ASEAN's Growth Triangle Countries Elisa Tjondro; Ning Chang; Iline Lianata; Veronica Yuliani; Nathasa Prayitno
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p117-131

Abstract

The aim of this study is to explain the board interlock association on high-tech firm performance in three growth ASEAN countries. The research samples were 109 high-tech listed manufacturing firms, consisting of 38 Indonesian firms, 37 Malaysian firms, and 34 Thai firms in the 2015-2018 period. The study used panel regression analysis. The research found that corporate governance through interlock directorates is a determinant of high-tech firm performance. The low human capital with high-tech capabilities in ASEAN countries can be overcome by interlocking and facilitating companies to access strategic information. This study also found a positive association between director woman interlock and corporate performance. On the other hand, an independent director who does interlocking actually has a negative effect on company performance. This research is the first research on board interlock in high-tech firms in ASEAN growth countries, Indonesia, Malaysia, and Thailand. There is still limited research involving more than one country, especially developing countries, in studying the interlock board relationship on the company performance. The highlight of this study is to compare the effects of the three interlocks, interlocking directorate, woman interlock, and independent interlock, and their associations on the profitability of high-tech firms. Investors can have an in-depth understanding of the role of the type of interlock that affects the profitability and make the right decision in investing.
Income Tax Issues on the Omnibus Law and Its Implications in Indonesia Prianto Budi Saptono; Cyntia Ayudia
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p164-178

Abstract

This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second objective is to analyze the implications of income tax policy changes on taxation practices in Indonesia. This research is a descriptive qualitative study using data collection techniques in documentation and literature studies. The research concludes that the omnibus law policy aims to encourage domestic investment funding. Income tax issues in Law No. 2 of 2020 include lowering the corporate income tax rate and imposing taxes on trade through an electronic system. Besides, the issue of income tax in Law No. 11 of 2020 includes tax subjects' determination, the territorial system's adoption, tax objects' exclusion, and changes to the provisions on dividends. The implication of the change in income tax policy on taxation practices is that taxes distort the economy. The delegation of regulations for reducing income tax rates to the government through government regulations creates legal uncertainty. Thus, it is necessary to have tax regulations with minimal complexity, not overlap, provide legal certainty, and further encourage voluntary tax compliance.
The Effect of Earnings Opacity and Tax Avoidance on Companies Value Adesia Gifara Sinekti; Made Dudy Satyawan
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (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.v12n2.p230-243

Abstract

Companies in Indonesia have carried out many earnings modification practices where earnings modification is the attitude of management to choose accounting policy with various purposes or motives, namely opportunistic motives and efficiency motives. Opportunistic motive if the modification aims to provide welfare for management, while the efficient motive is if it aims to increase the market value of the company. This study functions to analyze the effect of earnings opacity , tax avoidance , price earnings ratio, return on assets, and leverage on the value of food and beverage companies listed on theIDX in 2018-2020, with a sample of 15 companies based on the purposive sampling method. The research method used is a quantitative method. Analysis of the information used in this study is multiple regression analysis. The results prove that earnings opacity and tax avoidance have a negative effect on companies value 
Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade Putu Risma Yunika; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
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.p173-186

Abstract

 This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress. The population was manufacturing companies on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using the purposive sampling method. The sample in this study amounted to 31 manufacturing companies, so the total sample was 93 company units. The analytical tool used to test the hypothesis is multinomial logistic regression analysis. The results of this study indicate that managerial ownership does not affect the three types of turnover. Meanwhile, the management turnover variable positively affects the upgrade, samegrade, and downgrade. In terms of financial factors, profitability does not affect upgrade and downgrade accounting firms of switching. Nevertheless, profitability has a positive effect on the samegrade type of switching. Hypotheses testing of financial distress revealed that this variable could not influence the three accounting firm switching
An Investigation of How Firm Size Affects Firm Value through Corporate Reputation Fransiskus Eduardus Daromes; Robert Jao; Lukman Lukman; Rifaldy Wiasal
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.p187-200

Abstract

This study proves that firm size is an antecedent of corporate reputation in increasing firm value. Research model is constructed based on Resource-Based Theory. The populations used are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. The study uses purposive sampling method and documentary data from annual report and the Corporate Image Index score. Path analysis was used to analyze the data and the mediation hypothesis testing was carried out using Sobel test. The results show that the firm size has a significantly positive effect on corporate reputation, but insignificantly effect on firm value. Further testing shows that corporate reputation has a significantly positive effect on firm value. The Sobel test also proves that corporate reputation mediates the relationship between firm size and firm value. This research contributes to previous research studies related to corporate reputation, which tend to be examined partially what prompted the creation of corporate reputation and other parts of the partial ratings as well.

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