Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area akuntansi, auditing, dan keuangan vokasi.
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<![CDATA[Penggunaan Informasi Akuntansi, Peran Pemerintah Dan Kinerja Pedagang Sate Ikan Tanjung Masa Pandemi Covid-19 ]]>
<![CDATA[Ni Nyoman Yuliati]]>
<![CDATA[ SUBSTANSI Vol 4 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v4i2.1046
<![CDATA[The impact of pandemic covid-19 felt also by traders Tanjung fish satay in North Lombok. Lack of buyers causes some traders not to sell until conditions improve.This study aims to examine and analyze the effect of the use of accounting information and the role of the government on the performance of Tanjung fish satay traders during the covid-19 pandemic. The population in this study are all Tanjung fish satay traders with a total of 50 traders in the Tanjung market area, highway Tanjung or along the road to the center of North Lombok City. The sample was determined by using the Slovin formula with the sampling technique, namely incidental sampling. The number of samples that can be analyzed is 30 samples. Data were analyzed by multiple linear regression with SPSS 25 software. The results prove that the use of accounting information has a positive and insignificant effect on the performance of Tanjung fish satay traders. Meanwhile, the government's role has a positive and significant effect on the performance of Tanjung fish satay traders.Tanjung fish satay traders recognize the importance of using accounting information but have not been able to apply it due to limited human resources.]]>
<![CDATA[Penerapan Akuntansi Lingkungan Sebagai Bentuk Pertanggungjawaban Perusahaan Terhadap Lingkungan ]]>
<![CDATA[Muhammad Suyudi]]>;
<![CDATA[Diyah Permana]]>;
<![CDATA[Diki Suganda]]>
<![CDATA[ SUBSTANSI Vol 4 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v4i2.1048
<![CDATA[Tujuan penelitian untuk mengetahui penerapan akuntansi lingkungan sebagai per¬tanggung¬jawaban perusahaan terhadap lingkungan, perlakuan akuntansi lingkungan, dan aktivitas lingkungan PT Indominco Mandiri ditinjau dari konsep Quadrangle Bottom Line (QBL). Penelitian menggunakan metode deskriptif kualitatif, dengan data primer dan data sekunder. Teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan triangulasi data. Hasil penelitian menunjukkan bahwa PT Indo¬minco Mandiri telah menerap¬kan akuntansi lingkungan pada bentuk reklamasi lahan bekas tambang, mem¬perlakukan biaya lingkungan sebagai biaya produksi yang dicatat pada sub-sub unit sejenis dalam laporan laba-rugi dan reklamasi lahan bekas tambang oleh PT Indominco Mandiri mem¬berikan nilai tambah pada aspek lingkungan, aspek ekonomi maupun aspek sosial yang dilaksanakan dengan menanam¬kan nilai-nilai spiritual. Rekomendasi peneliti bahwa pen¬yusunan laporan tentang biaya lingkungan idealnya dihadirkan secara mandiri sebagai laporan pertang-gungjawaban tentang pengelolaan lingkungan. Kegiatan reklamasi lahan bekas tambang idealnya meng¬optimalkan keterlibatan masyarakat sekitar untuk mengoptimalkan nilai tambah (value added) aspek lingkungan, ekonomi dan sosial untuk menempatkan masyarakat menjadi bagian dari perusahaan.]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Persepsi Etis Akuntan Masa Depan dengan Love of Money sebagai Variabel Intervening ]]>
<![CDATA[Rizki Listyono Putro]]>;
<![CDATA[Eva Wany]]>;
<![CDATA[Sarah Yuliarini]]>
<![CDATA[ SUBSTANSI Vol 4 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v4i2.1084
<![CDATA[The attitude of accountant's tendency to become wealthy was initiated at the beginning of determining them as professions. Whether from the beginning they have the perception of being rich quickly from the wealth of others, so that from the beginning to be embedded the intention will justify all means to redefine the desire. They are prospective accountants who are supposed to be equipped with a basic knowledge of ethics. This thesis aims to empirically evaluate factors that influence the ethical perception of future accountants with love of money as the intervening variable, its free variable is gender, academic achievement, and locus of control. The most variable is the ethical perception of future accountants. Selection of research samples using purposive samples, and a sampling of 90 respondents. Data analysis techniques using SEM (Structural Equation Modeling) with SmartPLS Program version 3.0. There are three conclusions of the research analysis results namely: indirect influence of the gender variables against ethical perception through love of money is an uninfluential and insignificant, indirect influence of variable academic achievement to the ethical perception of future accountants through love of money has no effect and insignificant, and indirect influence of the variable locus of control to the ethical perception of future accountants through the love of money.]]>
<![CDATA[Analisis Pengaruh Budaya Organisasi Terhadap Penerapan Sistem Pengendalian Internal Dan Implikasinya Pada Integritas Ukm Di Bojonegoro ]]>
<![CDATA[Ayu Maretta Maharani]]>;
<![CDATA[Rina Sulistyowati]]>
<![CDATA[ SUBSTANSI Vol 4 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v4i2.1089
<![CDATA[Penelitian ini dilakukan untuk menganalisis bagaimana pengaruh Budaya Organisasi terhadap Penerapan Sistem Pengendalian Internal serta Implikasinya pada Tingkat Integritas Perusahaan Berskala Kecil dan Menengah di Bojonegoro. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan sumber data primer yang berupa kuesioner. Jumlah sampel yang digunakan dalam penelitian ini terdiri dari 72 perusahaan berskala kecil dan menengah yang bergerak di bidang perdagangan dan industri. Analisis dalam penelitian ini menggunakan analisis regresi linier berganda dengan alat analisis SPSS 19.0 for windows. Dari penelitian yang telah dilakukan, telah didapatkan hasil sebagai berikut: Inovasi dan Pengambilan Risiko (X1), Perhatian terhadap Detail (X2), Orientasi Hasil (X3), Orientasi terhadap Tim (X5), Agresivitas (X6) dan Stabilitas (X7) berpengaruh secara signifikan terhadap sistem pengendalian internal (Z). Sedangkan Orientasi Individu (X4) tidak berpengaruh secara signifikan terhadap sistem pengendalian internal (Z). Sistem Pengendalian Internal berpengaruh secara signifikan terhadap tingkat integritas perusahaan berskala kecil dan menengah. Budaya organisasi (inovasi dan pengambilan risiko, perhatian terhadap detail pekerjaan, orientasi hasil, orientasi terhadap tim, agresivitas, dan stabilitas) berpengaruh secara signifikan terhadap sistem pengendalian internal dan berimplikasi terhadap tingkat integritas perusahaan berskala kecil dan menengah.]]>
<![CDATA[Dampak Ukuran dan Ketergantungan Pemerintah Daerah terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Basyiruddin Nur]]>;
<![CDATA[Etty Murwaningsari]]>
<![CDATA[ SUBSTANSI Vol 4 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v4i2.1093
<![CDATA[Dalam penyajian laporan keuangan diperlukan adanya transparansi dan akuntabilitas, agar tercipta pemerintahan yang bersih. Salah satu unsur penting yang harus dijaga demi akuntabilitas keuangan pemerintah adalah pengungkapan LKPD. Adapun faktor-faktor yang dapat mempengaruhi pengungkapan LKPD adalah ukuran pemda dan tingkat ketergantungan pemda yang terdiri dari DAU, DAK dan DBH. Sampel dalam penelitian ini dipilih menggunakan teknik purposive sampling, sehingga diperoleh 21 LKPD. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa tingkat ketergantungan pemda melalui dana bagi hasil (DBH) berpengaruh positif terhadap pengungkapan LKPD. Sementara itu, ukuran pemda, tingkat ketergantungan pemda melalui dana alokasi umum (DAU) dan tingkat ketergantungan pemda melalui dana alokasi khusus (DAK) tidak berpengaruh terhadap pengungkapan LKPD.]]>
<![CDATA[PENGARUH KECERDASAN INTELEKTUAL DAN KECERDASAN SPIRITUAL DALAM MENDETEKSI FRAUD ]]>
<![CDATA[Harun Alrasyid]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Rahmad Solling Hamid]]>
<![CDATA[ SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v5i1.1294
<![CDATA[This research aims to find out the influence of intellectual intelligence and spiritual intelligence in detecting Fraud. The study was conducted at the office of the Inspectorate of The Luwu Kingdom. There were 89 respondents as samples in this study using sampling techniques in the form of saturated sampling methods or censuses. Method of retrieving data using questionnaires. Data analysis techniques use multiple linear regression analysis analysis with Statistical Packages for Social Science (SPSS). The results found that the entire hypothesis in the study had been significantly proven. This means that intellectual intelligence and spiritual intelligence have a positive and significant effect in detecting Fraud. ]]>
<![CDATA[PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DAN DANA KEISTIMEWAAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH ]]>
<![CDATA[Hari Sugiyanto Sugiyanto]]>;
<![CDATA[Anikmah Musfirati]]>
<![CDATA[ SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v5i1.1382
<![CDATA[This study aims to examine the effect of General Purposed Transfer, Special Purposed Transfer, Revenue Sharing, and Special Fund on district/city level of regional fiscal independence, especially in Special region of Yogyakarta (DIY). Data analysis using panel data regression with fixed effect model and Generalized Least Square method. The research sample is all districts/cities in Special Region of Yogyakarta (total sampling) that have realized the DAU, DAK, DBH, Special Fund and also the components forming the ratio of regional fiscal independence in 2013 to 2019. The result shows that DAU has a significant negative effect on the level of regional fiscal independence. DAK and Special Fund have a significant positive effect on the level of regional fiscal independence. Meanwhile, DBH has no effect on the level of regional fiscal independence. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU ]]>
<![CDATA[irena puspi hastuti]]>;
<![CDATA[Wahyuningsih Wahyuningsih]]>;
<![CDATA[Tri Putri Indirayana]]>
<![CDATA[ SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v5i1.1440
<![CDATA[The purpose of this research is to examine the effect of the quality of human resources, the use of information technology, and internal control systems on the value of financial reporting information at the Pekanbaru City SKPD. Determination of the sample using purposive sampling technique. The sample in this study was the head of the finance division, treasurer and finance staff who were in 44 SKPD Pekanbaru City with the number of respondents amounting to 176 people. The method used is a quantitative method with the type of survey research. Based on the results of partial and simultaneous research, the results of this study indicate that the quality of human resources, the use of information technology and internal control systems significantly influence the value of financial reporting information for the Pekanbaru City Regional Apparatus Work Unit. And it can be concluded that there are other individual aspects that can explain the Value of Local Government Financial Reporting.]]>
<![CDATA[KUALITAS AUDIT, PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN DALAM PENGARUHNYA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Dianita Meirini]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v5i1.1441
<![CDATA[The decline in the value of the market capitalization of manufacturing companies in 2020 worth $ 309 trillion indicates that the value of manufacturing companies has declined during the COVID-19 pandemic. This study aims to determine the factors that influence the decline in the value of manufacturing companies during the covid-19 pandemic. Factors suspected and tested in this study to influence the value of manufacturing companies during the covid-19 pandemic are audit quality, profitability, capital structure, firm growth, and firm size. This research is a quantitative study using data from manufacturing companies that are regularly listed on the Indonesian Stock Exchange and submit annual reports for 2018-2020. The sample used is made up of 12 manufacturing companies with reasoned sampling as the sampling method. The results of the study indicate that profitability and capital structure have a significant positive effect on the value of manufacturing firms during the covid-19 pandemic. While firm size has a significant negative effect on the value of manufacturing firms during the covid-19 pandemic and the quality of audits and firm growth have no effect on the value of manufacturing firms during the covid-19 pandemic.]]>
<![CDATA[Pengaruh Financial Distress, Komite Audit, dan Profitabilitas Terhadap Agresivitas Pajak dan Dampaknya Terhadap Nilai Perusahaan ]]>
<![CDATA[Lia Rahani Alafiah]]>;
<![CDATA[Ruhul Fitrios]]>;
<![CDATA[Rheny Afriana Hanif]]>
<![CDATA[ SUBSTANSI Vol 5 No 2 (2021): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v5i2.1747
<![CDATA[This study aims to examine the effect of financial distress, audit committee, and profitability on tax aggressiveness, and their impact on firm value. The population in this study are all mining and banking sector companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 97 companies. Sampling was done by purposive sampling method in order to obtain a sample of 41 companies. The data source of this research is secondary data using the company's annual financial statements which are accessed through www.idx.co.id. The data analysis technique used is multiple regression analysis and simple regression analysis with SPSS version 26. The results of this study indicate that financial distress, audit committee, and profitability affect tax aggressiveness, and tax aggressiveness affects firm value.]]>
