Jurnal Akuntansi
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Articles
197 Documents
<![CDATA[Kepatuhan Wajib Pajak Dalam Implementasi e-Faktur Dengan Pemahaman Internet Sebagai Efek Moderasi ]]>
<![CDATA[Nandia Ega Pratama]]>;
<![CDATA[Gideon Setyo Budiwitjaksono]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2366
<![CDATA[Taxpayer compliance is a condition where taxpayers carry out all their tax obligations and rights in formal and material forms. The purpose of this study was to analyze the effect of the Electronic Tax Invoice Application on Corporate Taxpayer Compliance which is moderated by Understanding the Internet. This type of research is descriptive quantitative. The sample in this study was 98 taxable entrepreneurs (PKP) who were active in KPP Pratama Surabaya Rungkut as many as 98 respondents using the calculation of Slovin. The analysis technique in this research is using Partial Least Square analysis. The results of the analysis in this study prove that e-Invoice Reporting has a significant effect on corporate taxpayer compliance. The results of the analysis also prove that understanding of the internet cannot moderate the relationship between e-invoice reporting and corporate taxpayer compliance. Taxable entrepreneur (PKP) at KPP Pratama Surabaya Rungkut complained if they didn’t understand the internet so they came to the KPP Pratama office.]]>
<![CDATA[AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN KEUANGAN DESA ]]>
<![CDATA[ambarwati ambarwati]]>;
<![CDATA[Dwi Puji Rahayu]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v8i2.1239
<![CDATA[Abstrack Village finance is all village rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of village rights and obligations (Law Number 6 of 2014 Article 71 paragraph 1). Village development planning is a stage of activity organized by the village government by involving the Village Consultative Body and elements of the community in a participatory manner to utilize and allocate village resources in order to achieve village development goals. The Village Government prepares Village Development planning in accordance with its authority, referring to District / City development planning. The Village Revenue and Expenditure Budget (APBDesa) is an important instrument that greatly determines the realization of good governance at the village level. The objectives of this study are: 1) To prove the influence of Planning on Village Financial Accountability. 2) To prove the effect of Budgeting on Village Financial Accountability. 3) To prove the influence of Village Financial Planning and Budgeting on Village Financial Accountability. The subject of this research is the village government in Nganjuk Regency. In this study using a quantitative descriptive method with an associative approach that aims to determine the effect or relationship between two or more variables. In this study the population is all villages in Nganjuk Regency with 264 villages. Determine the number of sample samples from a population using the Slovin formula with Inaccuracy Tolerance of 5%. In this study there were 159 villages in the sample. The sampling technique in this study is done randomly by stratified random sampling. The data collection technique in this study was using a questionnaire or questionnaire. The research instrument used in this study using a Likert Scale, with a Likert rating scale from 1 to 5. This study uses testing Validity and Instrument Reliability. Data Analysis Techniques in this study used the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Measurement of descriptive statistics in this study using Linear Regression Analysis. To test the regression model and hypothesis using statistical tests, namely the T test and F test. The output targeted in this research plan is submitted to national ISSN journals. The research plan is supported by the Regional Government of Nganjuk Regency through the Village Community Government Service which is expected to also be continued as a village assistance activity in the context of community service. Keywords: Planning, Budgeting, Village Finance, accountability, Village Government]]>
<![CDATA[IMPRESI CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP HARGA SAHAM ]]>
<![CDATA[Novi Budi Setiyanti]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2436
<![CDATA[Investasi kian mengalami pertumbuhan positif tak terkecuali dalam bentuk saham yang seiring berjalannya waktu semakin bertumbuh dan tentu berdampak pada harga saham. Penelitian ini diadakan dengan tujuan mengetahui apakah likuiditas, solvabilitas dan profitabilitas berperan dalam fluktuasi harga saham. Delapan Belas perusahaan yang terdaftar di BEI dan masuk dalam kategori subsektor makanan dan minuman ditetapkan sebagai populasi dan menggunakan teknik purposive sampling untuk menghasilkan sampel. Metode penelitian yang digunakan ialah metode kuantitatif menggunakan analisis regresi linear berganda dengan bantuan aplikasi perangkat lunak SPSS versi 16 sebagai alat untuk pengolahan data. Penelitian ini menghasilkan temuan diantaranya yakni current ratio yang mencerminkan likuiditas memiliki pengaruh signifikan atas harga saham, debt to equity ratio sebagai solvabilitas tidak mempengaruhi pada harga saham, return on asset yang menggambarkan profitabilitas berdampak signifikan akan harga saham. Sedangkan berlandaskan Hasil Uji F didapatkan hasil bahwa ketiga variabel independen dalam penelitian ini secara simultan memiliki pengaruh signifikan terhadap variabel dependen.]]>
<![CDATA[ANALISIS TREND LAPORAN LABA/RUGI PADA PT SURYA CITRA MEDIA TBK. TAHUN 2014-2018 ]]>
<![CDATA[Neng Ayu Rahmawati]]>;
<![CDATA[Noor Amelia]]>;
<![CDATA[Tekad Budiantoro]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v8i2.1921
<![CDATA[Analisis trend adalah analisis yang digunakan untuk mengetahui nilai dari suatu perusahaan. Analisis trend persentase digunakan untuk mengetahui tendensi suatu nilai pada perusahaan. Analisis trend kuadrat terkecil digunakan untuk meramalkan data dimasa yang akan datang. Penelitian ini menggunakan analisis trend persentase dan kuadrat terkecil. Tujuan dari penelitian ini adalah untuk mengetahui kondisi laporan laba rugi PT Surya Citra Media Tbk. Hasil dari metode trend kuadrat terkecil diperoleh bahwa kondisi laporan laba rugi perusahaan setiap tahun mengalami kenaikan dan penurunan. Hal yang menyebabkan naik turunnnya laba rugi yaitu dari pangsa pemirsa atau minat pemirsa dalam menyaksikan acara yang ada di PT SCM. Pada tahun 2017 Indosiar memperoleh pangsa pemirsa sebanyak 11,7% yang mengalami penurunan sebesar 0,8% dari tahun sebelumnya. Sedangkan SCVT di tahun yang sama mengalami kenaikan sebesar 0,2% dari tahun sebelumnya sebanyak 12,8%. Hasil dari metode kuadrat terkecil yakni membandingkan hasil ramalan laporan laba rugi tahun 2018. Dari hasil ramalan tersebut diperoleh bahwa trend kuadrat terkecil tahun 2018 mengalami kenaikan sebesar Rp 2,145 triliun. Dalam laporan keuangan yang ada pada PT SCM menunjukkan bahwa laba/rugi perusahaan mengalami kenaikan sebesar Rp 1,937 triliun. Keadaan ini menunjukkan trend kuadrat terkecil efektif untuk meramalkan data yang dimasa akan datang. Kata Kunci: Analisis Trend, Trend Persentase, Trend Kuadrat Terkecil, Laba/Rugi]]>
<![CDATA[Pengaruh Good Corporate Governance, Kualitas Audit dan Prior Audit Opinion Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Jasa Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sri Nor Wulandari]]>;
<![CDATA[Dwi Risma Deviyanti]]>;
<![CDATA[Ibnu Abni Lahaya]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2382
<![CDATA[Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi opini audit going concern. Faktor-faktor yang diuji dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, kualitas audit dan prior audit opinion. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data penelitian yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Sampel yang digunakan adalah perusahaan jasa sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Berdasarkan hasil purposive sampling diperoleh 24 perusahaan yang memenuhi kriteria sampel. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Berdasarkan hasil uji analisis regresi logistik menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, kualitas audit dan prior audit opinion tidak berpengaruh terhadap penerimaan opini audit going concern. Kata Kunci: Opini audit going concern, kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, kualitas audit, prior audit opinion.]]>
<![CDATA[Analisis Pengaruh Program Laku Pandai terhadap Pertumbuhan Dana Pihak Ketiga (DPK) ]]>
<![CDATA[Taufiq Andre Setiyono]]>;
<![CDATA[Sri Suharti]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2015
<![CDATA[Based on the Financial Literacy and Inclusion Survey of 250 million Indonesians, the level of financial literacy has only reached 29,70%. The public has not used financial services, especially banking due to limited access from the bank, which will know the administrative costs, and the requirements are considered complicated. However, on the other hand, banking as an intermediary institution is required to provide adequate service access that can be easily accessed by all type of society. This program aims to absorb funds from people who have not been reached by bank offices, so that rural communities can enjoy financial service facilities without having go to the bank. The purpose of this research is to obtain empirical evidence of the effect of Laku Pandai program’s to the funds collected from people (third party funds). In this research, the data used secondary data sourced from IDX. Data collected by documentation is recording documents related with this research, as well as literature study is reviewing the various of literatures that support this research. The data analysis technique used quantitative methods. Tabulation and statistical analysis technique used different test analysis technique t-test.]]>
<![CDATA[PENGARUH BUDAYA BISNIS MASYARAKAT ,LITERAIS KEUANGAN, SELF EFFICACY DAN LINGKUNGA KELUARGA TERHADAP MINAT BERWIRAHUSAHA DI KOTA YOGYAKARTA ]]>
<![CDATA[Srilestari Grensi Woli]]>;
<![CDATA[Dewi Kusuma Wardani]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2192
<![CDATA[This study aims to examine the positive influence of community business culture on the interest in community entrepreneurship in Yogyakarta City; to test the positive influence of finance on the interest in entrepreneurship in the city of Yogyakarta; to test the positive effect of self efficacy on the interest in entrepreneurship in the city of Yogyakarta; and to test the positive influence of the family environment on the entrepreneurial interest in the community in Yogyakarta City. This type of research is quantitative research, namely empirical research where the data is in the form of numbers or something that can be calculated. When viewed from the research objectives, this research includes causal associative research, which is research that aims to see the influence between one variable and another. The sample taken in this study is the entrepreneurial community in the city of Yogyakarta with a total of 97 people. Data analysis using multiple linear regression analysis. The results showed that culture has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; Financial literacy has a positive effect on people's interest in entrepreneurship in Yogyakarta City; self-efficacy has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; and the family environment has a positive effect on the interest in entrepreneurship in the city of Yogyakarta.]]>
<![CDATA[Pengaruh Sertifikat Bank Indonesia Syariah, Jumlah Uang Beredar Dan Inflasi Terhadap Indeks Saham Syariah Indonesia ]]>
<![CDATA[Umu Kulsum]]>;
<![CDATA[Ibram Pinondang Dalimunthe]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2274
<![CDATA[This research aims to determine the macroeconomic variables of Bank Indonesia Sharia Certificate, Amount of Money In Circulation and Inflation on Indonesia Sharia Stock Index. The object in this study is the Indonesian Sharia Stock Index from January 2014 to December 2018. The method used in this study is a multiple linear regression analysis method. From the results of the hypothesis test simultaneously (test F) of Bank Indonesia Sharia Certificate, The Amount of Money Supply and Inflation has a joint (simultaneous) effect on the Indonesian Sharia Stock Index for the period 2014-2018. Based on the partial hypothetical test results (t test) on the Syraiah Indonesia Stock Index shows that the variable Certificate of Bank Indonesia Syariah and the Amount of Money In Circulation affect the Indonesian Sharia Stock Index. Meanwhile, inflation variables have no effect on Indonesia's Sharia Stock Index.]]>
<![CDATA[Audit Delay Ditinjau Dari Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Komite Audit ]]>
<![CDATA[Friska Yuliana]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v8i2.1764
<![CDATA[This research aims to determine the influence of company size, profitability, solvency and audit Committee on the audit delay. A research sample is a food and Baverage manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The research sampling was done by purposive sampling method and resulted in a total of 22 companies. The data source is the secondary data of the website (www.idx.co.id). Data is tested with multiple linear regression analyses with the help of SPSS version 21. The test results that the audit committee influence on the audit delay. Meanwhile, company size, profitability and solvency have no effect on the audit delay. The result of this research is expected to be an additional consideration to decide the process of audit delay. And can be additional information users of financial statements for the consideration of investment decisions. Keywords: Audit delay, audit committee, profitability, solvency, company size]]>
<![CDATA[ANALISIS PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI : PERBANDINGAN EMPAT MODEL PREDIKSI (Model Springate’s, Model Model Zmijewski, Model Taffler Dan Model Altman Z-Score) ]]>
<![CDATA[Siti Maisyarah Sakmah]]>;
<![CDATA[Slamet Haryono]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2211
<![CDATA[The purpose of conducting this research is a first step to find out the difference in model bankruptcy prediction in manufacturing sector companies with several models of bankruptcy analysis namely springate model model, Zmijewski model, Taffler model and Altman Z-Score model, and researchers will try to do an analysis of bankruptcy calculation, in order to provide a result that shows the most appropriate bankruptcy prediction model for the accuracy of the four models. this study tried to test existing manufacturing companies in IDX with a research period starting from 2015-2019. Data calculations are used with data analysis techniques in accordance with the formula of each ratio in accordance with the bankruptcy prediction model used by researchers. The results showed that there was a difference from each bankruptcy prediction using the Springate model, Zmijewski model, Taffler model and Altman model. And there are three bankruptcy prediction models that have a high accuracy rate of 100% namely the Springate model, Taffler Model and Altman model. While the Zmijewski model has a low level of accuracy compared to others. Keyword: Bankruptcy, Model Springate, Model Zmijewski, Model Taffler and Model Altman Z-Score]]>
