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[PENGARUH LIKUIDITAS, OPINI TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK INDONESIA ]]>
<![CDATA[Saputra, Jodi]]>;
<![CDATA[Hasanah, Ade Nahdiatul]]>
<![CDATA[ SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v8i1.2214
<![CDATA[This study aims to examine the effect of liquidity, previous audit opinion and size company to the audit opinion going concern of Indonesian transportation and logistics company listing on the Indonesian stock exchanges (IDX). All populations has through by purposive sampling data, we get 12 companies was obtained in 3 years of observation (2019-2021). The study focused on quantitative methods through associative descriptive approach obtained 3 hypothesis, where H1 is liquidity through proxy current ratios (CR) declared no effect on the audit opinion going concern, H2 the results of the previous year's audit opinion expressed effect on the audit opinion going concern and H3 the size of the company through the ratio of total assets declared no effect on the audit opinion going concern.]]>
<![CDATA[ANALISIS PENGARUH FAKTOR KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TERCATAT DI BURSA EFEK INDONESIA PERIODE 2017-2021] ]]>
<![CDATA[Wahyuni, Regiane Kusuma]]>;
<![CDATA[Wijayanti, Dian]]>;
<![CDATA[Cahyadi, Rino Tam Cahyadi]]>
<![CDATA[ SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v8i1.2319
<![CDATA[Tujuan penelitian: Penelitian ini bertujuan untuk menguji kembali faktor yang mempengaruhi opini audit going concern khususnya pada faktor keuangan dalam perusahaan meliputi rasio keuangan dan pertumbuhan perusahaan. Metode: Penelitian ini menggunakan seluruh perusahaan kecuali perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021 sebagai sampel penelitian. Berdasarkan purposive sampling, sampel data diperoleh 359 perusahaan. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Temuan Penelitian: Hasil pengujian hipotesis menunjukkan bahwa rasio likuiditas dan solvabilitas berpengaruh positif terhadap opini audit going concern. Rasio aktivitas dan profitabilitas berpengaruh negatif terhadap opini audit going concern. Pertumbuhan Perusahaan tidak berpengaruh terhadap opini Audit going concern. Penelitian ini menggunakan ukuran perusahaan sebagai variable kontrol. Implikasi Penelitian:Implikasi dari penelitian ialah perlunya restrukturisasi utang, penghematan biaya, perbaikan strategi bisnis, mencari tambahan pembiayaan, hingga penjualan aset tidak produktif agar perusahaan dapat meningkatkan efisiensi untuk mengatasi masalah keberlanjutan.]]>
<![CDATA[Utilisasi Model Ohlson: Seberapa Tangguh Perusahaan JII-LQ45 Dalam Menghadapi Tekanan Ekonomi? ]]>
<![CDATA[Aziz, Abdul]]>;
<![CDATA[Lestari, Etty Puji]]>;
<![CDATA[Budiyanti, Hety]]>
<![CDATA[ SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v8i1.2330
<![CDATA[Tujuan penelitian: Penelitian ini menganalisis sejauh mana pasar modal syariah di Indonesia dapat bertahan dalam tekanan ekonomi dibandingkan dengan pasar modal konvensional dengan menggunakan metode Ohlson. Metode: Penelitian ini menggunakan dokumentasi atas laporan keuangan emiten yang masuk ke dalam Jakarta Islamic Index (JII) dan LQ45 dalam horizon waktu sepanjang tahun 2019-2020 sebagai metode koleksi data. Metode analisis yang digunakan adalah metode uji beda dengan menggunakan model Ohlson, O-Score, untuk mengetahui seberapa kuat daya tahan emiten tersebut terhadap tekanan ekonomi. Temuan penelitian: Penelitian ini menjelaskan bahwa tidak terdapat perbedaan nilai Ohlson pada perusahaan yang terdaftar dalam JII maupun LQ45 non Daftar Efek Syariah sebelum dan selama tekanan ekonomi. Sementara itu, perusahaan JII ternyata lebih memiliki daya tahan terhadap tekanan ekonomi daripada perusahaan LQ45 non-DES. Implikasi praktis: Penelitian ini dapat menjadi indikasi bahwa prinsip syariah yang telah dilakukan memberikan manfaat lebih bagi daya tahan keuangan suatu perusahaan.]]>
<![CDATA[Do Recovery Loan, Physical Fund, And Social Grant Affect Gross Regional Products? ]]>
<![CDATA[Deni Herdiyana]]>;
<![CDATA[Irfan Sofi]]>;
<![CDATA[Sutarto Sutarto]]>;
<![CDATA[Hari Sugiyanto]]>
<![CDATA[ SUBSTANSI Vol 7 No 2 (2023): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/subs.v7i2.2436
<![CDATA[Research objective: This research aims to investigate the impact of economic recovery loans (PEN), physical allocation funds (DAK), and social grant of village fund (BLT) on the gross domestic regional product (GDRP) of Indonesian districts and cities through unbalanced data panel regression. Method: This research was conducted using the quantitative method using documentation for collecting the numerical data and panel regression for analyzing the data. Research findings: The research finds that each of PEN, DAK, or BLT has a positive and significant influence on GDRP. Moreover, the implementation of the BLT has been very effective, even though, there are several obstacles, including budget limitations, mismatch in recipient data, and lack of distribution facilities. Practical implication: This study suggests that PEN should be continued to accelerate economic recovery for regions affected by COVID-19, but the selection of regional governments as beneficiaries should be more selective.]]>
<![CDATA[Are Earnings Management Associated With Business Strategy, Company Diversification, And Customer Concentration? ]]>
<![CDATA[Vanda Kusuma Wijaksono]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ SUBSTANSI Vol 7 No 2 (2023): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/subs.v7i2.2443
<![CDATA[Research objective: This study examines the effect of business strategy, company diversification, and customer concentration on earnings management. Method: The research data were obtained from www.idx.co.id, www.idnfinansial.com, and the company's official website, resulting in 148 observations from 37 companies from 2017 to 2020. The analytical method used in this research was multiple regression analysis. Research findings: The results of this study indicate that the defender-type business strategy is positively associated with earnings management, while the prospectors-type business strategy is not associated with earnings management. Furthermore, company diversification is negatively associated with earnings management, and customer concentration is not associated with earnings management. Practical implication: This research indicates that the Indonesian Financial Services Authority needs to formulate policies related to investor protection in the Indonesian capital market and to improve corporate governance policies related to the authority of managers in the company.]]>
<![CDATA[Implementasi ISAK 35 Sebagai Manifestasi ”Sifat Amanah” Pada Organisasi Nirlaba ]]>
<![CDATA[Mila Indriastuti]]>
<![CDATA[ SUBSTANSI Vol 7 No 2 (2023): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/subs.v7i2.2446
<![CDATA[Tujuan penelitian: Penelitian ini bertujuan untuk menelaah dan menggali proses penyusunan laporan keuangan Yayasan Rumah Qur’an Nurul Ilmi dengan ISAK 35 serta menguak peran akuntabilitas organisasi nirlaba guna mendukung program SDG’s. Metode: Penelitian ini menggunakan metode in-depth interview untuk pengumpulan data. Hasil wawancara dianalisis secara kualitatif via analisis tematik. Temuan penelitian: Pengelola Rumah Qur’an Nurul Ilmi telah merinci laporan secara rinci, namun pelaporan keuangan belum sepenuhnya sesuai dengan ISAK 35 dalam hal format laporan dan nama akun. Sifat Amanah telah tercermin dalam proses penyusunan laporan keuangan yang dilakukan secara transparan, profesional, rinci dan sistematis. Akuntabilitas dapat memberikan impact terhadap pendanaan yang maksimal bagi NGO, sehingga dengan adanya pendanaan yang memadai, NGO dapat menyelenggarakan kegiatan yang lebih bermanfaat dan berdampak luas bagi 17 poin SDG’s. Implikasi praktis: Salah satu implikasi dari penelitian ini adalah menyajikan infografis proses penyusunan laporan keuangan yang dapat diterapkan pada organisasi nirlaba lainnya.]]>
<![CDATA[Perlakuan Akuntansi Pada Spektrum Frekuensi Sebagai Aset Negara ]]>
<![CDATA[Raditya Hendra Pratama]]>
<![CDATA[ SUBSTANSI Vol 7 No 2 (2023): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/subs.v7i2.2447
<![CDATA[Tujuan penelitian: Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi pada transaksi spektrum frekuensi yang dimiliki dan dikelola Kementerian Komunikasi dan Informatika. Metode: Penelitian ini dilakukan dengan menggunakan metode kualitatif melalui melalui studi kasus dengan literatur dan wawancara dengan beberapa kementerian untuk kemudian dilakukan analisis kualitatif deskriptif untuk memberikan gambaran rinci tentang karakteristik spektrum frekuensi. Temuan penelitian: Transaksi antara pemilik dan pengguna spektrum frekuensi merupakan transaksi sewa guna usaha di mana pengguna spektrum frekuensi mengklasifikasikan spektrum frekuensi sebagai aset tidak berwujud berdasarkan karakteristik transaksi dengan pemiliknya. Kementerian Komunikasi dan Informatika selaku pemilik tidak relevan untuk mengklasifikasikan spektrum frekuensi sebagai aset tidak berwujud, kemudian spektrum frekuensi dapat digolongkan sebagai aset karena dapat diketahui nilai transaksinya. Implikasi Praktis: Penelitian ini berguna bagi pemerintah untuk pengakuan spektrum frekuensi sebagai aset negara karena dapat diketahui nilai transaksinya.]]>
<![CDATA[KEKUATAN ORGANISASIONAL DAN SISTEM DALAM PENCEGAHAN FRAUD: SUATU TINJAUAN SYSTEM LITERATURE REVIEW ]]>
<![CDATA[Rahmarta, Vandy]]>;
<![CDATA[Pontoh , Grace T.]]>;
<![CDATA[Said, Darwis]]>
<![CDATA[ SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v8i1.2604
<![CDATA[Research objective: This article discusses the importance of fraud prevention in organizations, focusing on both public and non-public sectors. A deep literature review explores factors influencing the successful implementation of fraud prevention systems, such as the fraud triangle theory, attribution theory, stewardship theory, and organizational culture. Method: The research employs a Systematic Literature Review (SLR) method to identify, evaluate, and synthesize findings from 32 journals related to fraud prevention. The study highlights the need for increased investment in developing and promoting effective whistleblowing systems, e-Procurement implementation, and fostering an organizational culture that supports ethical values as strategies for fraud prevention in both public and non-public sectors. Research findings: It provides policy recommendations and conclusions based on the findings of various related studies, emphasizing the effectiveness of fraud prevention measures. Practical implication: The research also lays a strong foundation for the development of more effective and comprehensive fraud prevention policies and practices, ultimately enhancing integrity and transparency across various organizational and governmental levels.]]>
<![CDATA[CAN THE SHARIA SUPERVISORY BOARD (SSB) WEAKEN TAX AVOIDANCE ACTIVITIES BY ISLAMIC COMMERCIAL BANKS (ICB) IN INDONESIA? ]]>
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Ihsan, Muhammad]]>
<![CDATA[ SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v8i1.2792
<![CDATA[This study examines the effect of leverage, fixed asset intensity, and profitability on tax avoidance with the number of Sharia Supervisory Board (SSB) as a moderating variable at Islamic Commercial Banks (ICB) in Indonesia. The sample for this research was 45 observations from ICBs that published annual reports from 2019 – 2023. The method used is panel data multiple linear regression analysis. The results showed that leverage has a negative effect on tax avoidance, while fixed asset intensity and profitability have a positive effect on ICB tax avoidance. Furthermore, the number of SSBs weakens the negative relationship between leverage and tax avoidance and weakens the positive relationship between fixed asset intensity and profitability on ICB tax avoidance. The results of this study have several recommendations. First, ICBs in Indonesia should adjust the number of their SSBs according to their tax planning by increasing or decreasing the number of SSBs. Larger SSB councils can increase supervision of the application of Sharia values and suppress tax avoidance practices, while smaller SSB councils give more room for management to plan the ICB tax. Second, the tax authority should collaborate with the Indonesian Financial Services Authority (OJK) to enforce good corporate governance relating to SSB to suppress tax avoidance activity in ICBs and ultimately optimize national revenues.]]>
<![CDATA[The Influence of Profitability, Liquidity, and Operating Capacity on Financial Distress with Capital Structure as a Moderating Variable ]]>
<![CDATA[Ekaviana, Dessy]]>
<![CDATA[ SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v8i2.2882
<![CDATA[The aim of this research is to determine the effect of profitability, liquidity and operating capacity on financial distress with capital structure as a moderating variable. The population used in this research is manufacturing companies registered on the IDX in 2020-2022, totaling 90 companies using purposive sampling techniques to obtain 256 units of research sample data. This data was obtained from the annual financial report on the IDX. The analytical method used is logistic regression analysis with SPSS 25 software. This research uses three independent variables, namely profitability, liquidity and operating capacity, which were chosen based on inconsistent findings from previous research. The innovation in this research lies in the addition of Capital Structure as a moderating variable, with a proxy for debt to equity ratio (DER). This step was taken because there was little previous research that treated Capital Structure as a moderating variable. The use of DER is expected to strengthen or weaken the relationship between profitability, liquidity and operating capacity and financial distress. The research object includes manufacturing companies listed on the IDX, with an observation period from 2020 to 2022.]]>
