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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Ayem, Sri; Saefudin, Ahmad
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4046

Abstract

This study aims to examine the effect of DER, TATO, company sales growth on financial performance (ROA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample in this study amounted to 73 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. This study used purposive sampling technique, which then used the SPSS version 24 application to process data. The result of this research is that DER has a negative effect on the company’s financial performance, TATO has a positive effect on the company’s financial performance, and sales growth has a positive effect on the company’s financial performance.
Predictors of Village Government Financial Decision Making in Bantul Regency M.Acc, Zulfatun Ruscitasari S.E.; Subroto, Melvin Rahma Sayuga; Herlinawati, Erica
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4060

Abstract

The SDGs program of the village becomes sustainable development to be achieved by looking at the predictors of decision-making in the village. This research aims to look at the phenomenon that exists in managing village funds in making a report so that it affects decision-making. The methodology uses SEM-PLS using PLS Smart Software 4.0 to simultaneously evaluate mediation effects. The questionnaires were distributed and processed to obtain data from 97 respondents in Bantul, Yogyakarta. Testing more accurately the factors that influence decision-making with creative accounting practices, the authors add several factors such as ethical values, future orientation, government governance, effectiveness and quality of financial reporting are mutually influential.
DOES CORPORATE GOVERNANCE MODERATE THE EFFECT OF RELATED PARTY TRANSACTIONS ON REAL EARNINGS MANAGEMENT? Hapsoro, Dody; Hendrik, Dhenayu Tresnadya
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4148

Abstract

This study aims to examine the ability of corporate governance in moderating the effect of related party transactions on real earnings management. The institutional ownership and financial expertise of the audit committee are used as a proxy for measuring corporate governance. This study uses a purposive sampling technique in manufacturing companies listed on the Indonesia Stock Exchange. The study period began from 2018 to 2022. The results showed that related party transactions had a positive and significant effect on real earnings management. Furthermore, institutional ownership is able to moderate the effect of related party transactions on real earnings management and the financial expertise of the audit committee is not able to moderate the effect of related party transactions on real earnings management.
PENGARUH ASAS TRILOGI KEPEMIMPINAN DAN AKSEBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN Ayem, Sri; Enumbi, Misra
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4154

Abstract

This research aims to examine and analyze the influence of the Leadership Trilogy Principle and Accessibility of Financial Reports on the Implementation of Financial Reporting Transparency in SKPDs in the Yogyakarta Special Regional Government. The population of this study consisted of 89 respondents, these 89 respondents were selected as research samples based on purposive sampling, so there were 89 research samples. The data analysis method used is multiple linear regression analysis. The research results show that the leadership trilogy has a positive effect on the transparency of financial reporting and the accessibility of financial reports also has a positive effect on the transparency of financial reporting
PENGARUH TAX PLANNING, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Ayem, Sri; Anggara, B. Krisnandi Surya
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4155

Abstract

This research was conducted to see whether tax planning has a positive effect on earnings management, to determine whether leverage has a negative effect on earnings management, to determine whether managerial ownership strengthens or weakens the influence between tax planning and earnings management and also to determine whether managerial ownership strengthens or weaken the influence between leverage and yield management. In this study, the collection, processing, analysis, and presentation of data are carried out systematically and objectively to solve a problem or test a hypothesis to develop general principles. Based on the results it was concluded that tax planning has a positive effect on earnings management, leverage has a positive effect on earnings management, the higher the company's leverage level, the higher the company's potential to manage earnings. management ownership variables weaken the impact of tax planning on income management. Tax planning is one way that is used by taxpayers in managing their business or income taxation. Leverage does not affect earnings management, because companies that have a high level of leverage due to total debt to total assets face the risk of not being able to meet debt repayments
PENGARUH E-BUDGETING, PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN Y, Idham Novendri
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4182

Abstract

This research aims to find out whether e-budgeting, internal control, and regional financial accounting systems have an effect on financial management accountability in Bulungan district regional apparatus organizations. This research uses a quantitative method, namely by presenting research results in the form of numbers which are then explained and interpreted in a description, in order to test the hypothesis. The subjects of this research are the parties involved in preparing regional financial reports for each OPD in Bulungan Regency. The data used in this research is primary data obtained from respondents who filled out the questionnaire. The sample in this research was 60 taken using the purposive sampling method. The tool used for this research uses multiple linear regression analysis. The test results stated that the variables e-budgeting, internal control had no effect on regional financial management accountability, while the regional financial accounting system had an effect on regional financial management accountability in the Bulungan Regency OPD.
Bahasa Inggris Sailendra, Sailendra -
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4305

Abstract

This study investigates the moderating role of intellectual capital in the relationship between green performance and corporate value, drawing on resource-based views and stakeholder theory. Using 264 panel data from Indonesian public companies (2017-2022), we measure green performance with the PROPER index, intellectual capital using the Value-Added Intellectual Coefficient (VAIC), and corporate value using Tobin's Q. Our findings support the positive effects of both green performance and intellectual capital on corporate value. However, the moderating effect of intellectual capital, while positive, was not statistically significant. These findings emphasize the importance of environmental initiatives and intellectual capital management in creating corporate value, suggesting potential synergies between environmental performance and intellectual resources. Our study contributes to the literature on strategic management and environmental sustainability by elucidating the complex interplay between these factors in an emerging market context. The findings have important implications for managers in optimizing investments to enhance corporate value.
Implementasi Ekonomi Sirkular dalam Pengelolaan Sampah di Pemerintahan Desa Panggungharjo pratiwi, Nurna Pratiwi; Hilmiawan, Gigih Aulia
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4312

Abstract

Nowadays in Indonesia, environmental issues have become an important factor that requires special attention, considering the less than optimal management of the environment. Several disasters that have occurred recently illustrate this phenomenon, such as flash floods in several areas of Central Java, East Java, and Jakarta; landslides in Sijeruk village, Central Java, and other areas in Java and Sumatra; and forest fires in the Protected Forest of Kalimantan. Currently, the approach of circular economy has become an important strategy for various parties in addressing waste management issues and the impact of increasing greenhouse gas effects. The circular economy is a concept where the resources produced are processed to be continuously utilized, so they do not become waste or are discarded carelessly. This concept has the potential to lead to sustainability while separating economic growth from the negative impacts of resource depletion and environmental pollution. This research uses a qualitative approach and applies phenomenological study using a model based on the concepts of Strauss and Corbin. Breaking down the coding process into three stages: open coding, axial coding, and selective coding. The results of the research on circular economy in waste management at the village government level reveal a meaning that illustrates the reality occurring within the context of village governance. In determining this meaning, the researcher categorized it into one part, namely the implementation of the circular economy in waste management. This category was further described by the researcher in two aspects: efforts to enhance social aspects and efforts to improve economic aspects. The implications of this research indicate that the circular economy-based waste management model in KUPAS Panggungharjo can serve as an example for other villages. Community participation and the role of the village government are very important for the successful implementation of it. In addition, this research emphasizes the need for local policies that support and enhance the capacity of village governments in managing similar initiatives. The novelty of this research analyzes the application of circular economy in waste management at the village level, particularly through the KUPAS Panggungharjo initiative, which can serve as a model for other villages in Indonesia. This study also highlights the important role of village governments in supporting these initiatives, as well as providing a holistic view that encompasses technical, social, and economic aspects. In addition, this research explores the challenges and opportunities in the implementation of a circular economy in villages, providing insights for more effective strategies in the future.
Peran Gender Diversitas dalam Meningkatkan Kolaborasi Komite Audit dan Kepemilikan Manajer Terkait Kinerja Lingkungan: Audit Putri, Sherin Kristina; Anggraini, Melisa
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4313

Abstract

Environmental performance has become a focus for investors because it reflects the company's responsibility towards the natural ecosystem and its surroundings. Environmental performance has become one of the components that influences investment decisions. One of the components that influences environmental performance is governance and gender diversity. This study examines the role of gender diversity in strengthening the relationship between the audit committee and managerial ownership on the company's environmental performance. This study covers all companies from various sectors listed on Bloomberg in 2015 - 2022. The analysis method used in this study uses a quantitative method using secondary data. The results of the study indicate that management ownership significantly affects social and environmental performance. In addition, gender diversity will strengthen the relationship between managerial ownership and environmental performance. These findings highlight the importance of women's inclusion in supervisory and managerial positions to improve the company's environmental responsibility. Thus, this study makes an important contribution to the literature on corporate governance and environmental performance, as well as providing practical implications for companies and policy makers in developing strategies to improve environmental sustainability through gender diversity.
THE ROLE OF ACCOUNTING INFORMATION SYSTEM ON HUMAN CAPITAL AND FINTECH TO IMPROVE MSMEs PERFORMANCE Winarsih, Winarsih; Zulfikarianti, Ratna; Fuad, Khoirul
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4314

Abstract

This research aims to examine the factors of the role of accounting information systems in mediating the relationship between human capital and financial technology (fintech) on MSMEs performance in the digital era. The population in this study is the owner of MSMEs in the city of Semarang, Indonesia. This study used purposive sampling method. A total of 125 MSMEs were tested for the regression relationship of the four constructs. This study found the positive influence of human capital and accounting information systems on MSMEs performance. However, financial technology has no effect on MSMEs performance. In addition, the positive influence of human capital and financial technology on accounting information systems was found. Mediation analysis shows that accounting information systems play a role in bridging the relationship between financial technology and MSMEs performance. However, accounting information systems do not play a role in bridging the relationship between human capital and MSMEs performance.

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