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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 197 Documents
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PENGARUH TATA KELOLA PERUSAHAAN PENGARUH TATA KELOLA PERUSAHAAN DAN PERATAAN LABA TERHADAP KONSERVATIF AKUNTANSI Siti Nur Hidayati; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2353

Abstract

Accounting conservatives can anticipate losses but not report finances. In this study, the indicators used to measure accounting conservatives are managerial ownership, institutional ownership, independent ownership, and income smoothing. The sample used was 7 companies and randomly selected which were registered in the LQ45 index for the period 2013 to 2019. Data were obtained from the publications of each company. The data analysis technique used is panel data regression analysis with the random effect selected model. The results of this study indicate that simultaneously managerial ownership, institutional ownership, independent ownership, and income smoothing variables have an effect on accounting conservatives. As for partially, managerial ownership, institutional ownership, and income smoothing variables affect accounting conservatives. The existence of the influence of these three variables to increase public confidence by implementing conservative accounting. while the independent ownership variable has no effect on accounting conservatives because individual share ownership does not affect accounting conservatives. Keywords: Accounting conservative, managerial ownership, institutional ownership, independent ownership, and income smoothing
The EFFECT OF THE INTERNAL CONTROL SYSTEM ON QUALITY OF THE BAZNAS FINANCIAL STATEMENTS, BANTEN PROVINCE WITH AMIL'S COMPETENCY AS INTERVENING VARIABLES Erlina Sari Pohan
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2437

Abstract

This study aims to of this thesis to find out whether there is an influence of the Internal Control System on the Quality of Financial Reports in BAZNAS Banten with Amil Competence as an Intervening Variable. Potential of zakat in Banten as measured by people who meet the nishob of zakat is Rp. 10 Trillion, however, from this potential, just realized Rp. 50 billion in Banten, this is assumed in the credibility of muzakki especially in the BAZNAS Banten which is still low due to fears that the donation given does not reach to those entitled to receive it (mustahik). The delay in reporting the use of zakat, infaq, and alms funds by the Zakat Collecting Unit (UPZ) in Banten also indicates that the internal control system between divisions at BAZNAS Banten is not well organized. The research method used in this thesis is a survey method and this is an associative thesis that discusses three variables are the independent variable, the dependent variable and the intervening variable. The results of this thesis can be concluded that the internal control system affects the quality of financial reports with amil competence as an intervening variable.
ANALISIS PENGARUH OPINI, TEMUAN DAN KARAKTERISTIK DAERAH TERHADAP KINERJA KEUANGAN PROVINSI JAMBI Muhammad Rafi Bakri
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.2936

Abstract

Financial performance is an indicator in determining the performance of local governments in managing regional finances. This study aims to empirically measure the effect of audit opinions and audit findings by BPK RI and regional characteristics on the financial performance of Jambi Province. Regional characteristics that become variables in this study are the level of independence and dependence on the central government. Financial performance can be measured using the ratio of effectiveness and efficiency. The population in this study was 9 districts and 2 cities in Jambi Province in 2017-2019. The analytical method used is quantitative analysis with multiple linear regression models. The results showed that the level of independence, the level of dependence on the central government, and the findings of each examination partially affected the level of effectiveness and efficiency of district/city financial management in Jambi Province. However, the audit opinion has no significant effect on the financial performance. Furthermore, the opinions, findings of the examination and regional characteristics simultaneously have a substantial impact on the financial performance of districts/cities in Jambi Province in 2017-2019.
PENGARUH IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN TRANSPARANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA (Studi kasus pada Desa di kecamatan Pakem kabupaten Sleman) Teguh Erawati; Antonius Sahaduta Hamanay
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3184

Abstract

This study aims to examine the effect of implementing village financial system applications, human resource competencies, internal control systems, and transparency on the quality of village government financial reports. The population in this study is the village government in Sleman district which consists of 17 sub-districts and 86 villages. The sample in this study was determined using the proposive sampling method, namely 50 respondents who were village officials in all village governments in Pakem sub-district, Sleman district, who were directly involved in preparing village government financial reports. The type of data used in this research is primary data by distributing questionnaires. The data analysis method used is data quality test, classical assumption test, and hypothesis testing. The results in this study state that the simultaneous implementation of village financial system applications, human resource competencies, internal control systems, and transparency each have a positive and significant effect on the quality of village government financial reports.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA CENDANA) Theodora Vivinia Ndait
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3186

Abstract

The purpose of this research is to know the effect of emotional intelligence, learning behavior and learning interest towards the understanding of accounting partially and simultaneously. The technique of analysis used in this research is multiple linear regression. The data was collected by quesionnare. Sample used in this research is 135 accounting students of the faculty of economy and business University of Nusa Cendana Class of 2018. The results of this research showed that partially emotional intelligence has no effect towards the understanding of accounting, whereas learning behavior and learning interest affect the understanding of accounting. The result of this research simultaneously showed that emotional intelligence, learning behavior and learning interest affect the understanding of accounting of 40,6%.
PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA PERBANKAN DI KOTA KUPANG Tiara Fitriana Azhari; Anthon Simon Y. Kerihi; Novi Theresia Kiak
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3161

Abstract

This research aims to determine the effect of internal control and good corporate governance partially and simultaneously towards fraud prevention in Banking at Kupang City. This type of research is quantitative. The sampling technique was purposive sampling and the total of samples in this research are 40 respondents. The method of collecting data in this research is using quisionnaire. Data analysis technique used in this research was multiple line regression analysis and processed using the analysis tool SPSS 25. The results of this research indicate that internal control partially did not affect on fraud prevention, while good corporate governance partially affect on fraud prevention. And simultaneously the internal control and good corporate governance affect on fraud prevention in Banking at Kupang City.
MODERASI PROFITABILITAS PADA PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Maria Katharina Sare
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3214

Abstract

Taxes for a company are a burden that can reduce corporate profits, while taxes for a country are an income that will be used to cover state expenses. These differences lead companies to tax liability management. Frequent action is a tax avoidance. By performing a tax avoidance company capable of optimizing profits and can attract investors because of their high value. Corporate values are also affected by high corporate profitability. The theories underlying this research are agency theories and signal theories. The population of this study is 14 multinational companies registered to the Indonesia stock exchange in 2017-2021, making up 70 samples of the company. The data analysis techniques used are descriptive, pooling, classic assumptions test, simple linear regression analysis tests, moderated regression analysis (MRA), test f, test t and r2. Data obtained from (www.idx. Co. id) and (www.idnfinancials). As well as other sources (www.yahoofininance.com). The study shows that tax avoidance has an impact on corporate value, and moderating profitability has proven to strengthen the impact of tax avoidance on corporate values.
PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI PADA HOTEL DI KABUPATEN LOMBOK TENGAH) Rahdien Badu Alam; Animah Animah; Nurabiah Nurabiah
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3295

Abstract

This study aims to examine whether the payroll accounting information system has an effect on hotel internal control in Central Lombok Regency. The approach used is quantitative data. The population in this study were all hotels in Central Lombok Regency as many as 88 based on data on the website of the Central Statistics Agency of West Nusa Tenggara Province in 2021 (https://ntb.bps.go.id/), with the sample criteria being employees who carry out functions in the accounting or finance department and HR at the hotel. The sampling technique used is a saturated sample with a sampling result of 103 respondents. The collected data is processed using the smartPLS version 4.0 software. The results of this study indicate that the payroll accounting information system has a positive effect on the effectiveness of hotel internal controls in Central Lombok Regency. The results of this study support the Theory of Reasoned Action (TRA) theory which explains that a person or individual will realize that an accounting information system will produce benefits for the user.
Remote Audit Dibandingkan Dengan Onsite Audit dan Kemampuan Yang Dibutuhkan Dalam Pandangan Praktisi Internal Auditor Dhanang Yan Minarhadi; Sri Trisnaningsih
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3296

Abstract

ABSTRACT Saat ini terjadi perubahan bisnis model dalam seluruh jenis industri. Adanya Pandemi Covid-19 ini membuat semakin cepatnya perubahan bisnis model itu. Salah satu yang harus menyesuaikannya adalah organisasi yang bergerak dalam bidang audit, khususnya internal audit. Proses audit ketika ada pembatasan pergerakan dan asalan efisiensi maka ada pergeseran cara kerja audit. Jika dahulu proses audit dilakukan dengan kunjungan secara on-site, maka saat ini dapat dilakukan dengan proses baru yang dinamakan remote audit. Oleh sebab itu hal ini membutuhkan kompetensi baru dalam melakukan audit khususnya bagaimana melakukan remote audit namun masih dapat menghasilkan laporan audit yang kualitasnya sama dengan laporan sebelumnya. Dalam praktiknya ada beberapa persamaan dan perbedaan dalam melakukan remote audit dibandingkan dengan onsite audit. Tulisan ini akan membahas terkait dengan pandangan internal auditor terkait persamaan dan perbedaan dalam proses remote audit dan audit di tempa dalam pandangan praktisi auditor dan kemampuan apa saja yang perlu diperdalam auditor agar proses remote audit dapat berjalan dengan baik . Hasil dari penelitian menunjukkan bahwa tidak ada perbedaan dalam Proses Perencanaan dan Proses Reporting dalam remote audit dan onsite audit. Perbedaan hanya ada di Pekerjaan Lapangan dimana remote audit secara teknis lebih sulit.
PENGARUH ASIMETRI INFORMASI TERHADAP KEBIJAKAN DIVIDEN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI Devita Khusnul Fatimah; Atmaji Atmaji
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.2987

Abstract

The purpose of this study was to determine the effect of information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange on the dividend policy of each company with ownership structure as a moderating variable. The sampling method in this study using purposive sampling method. The period used in this study is a manufacturing company listed during 2015-2019 on the Indonesia Stock Exchange. In addition, the companies used as samples must also continuously earn profits and have complete data related to the variables used, namely the ask bid spread, dividend payout ratio, total assets, market to book value, return on assets, and debt to equity ratio. Based on the specified criteria, 44 sample companies were obtained. Data analysis used linear regression and Moderated Regression Analysis with the help of the SPSS 26 application. The test results showed that information asymmetry in manufacturing companies has a significant negative effect on dividend policy of each company. And ownership structure does not have a moderating effect between the relationship of the effect of information asymmetry and dividend policy of manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period.

Page 15 of 20 | Total Record : 197

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