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Eny Maryanti
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Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 9 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2022): July" : 9 Documents clear
Fraud Detection: Application of COSO on Auditing Accounting Information Systems in Plantation Companies: Pendeteksian Fraud: Penerapan COSO pada Audit Sistem Informasi Akuntansi Pada Perusahaan Perkebunan Anggraini, Leriza Desitama; Faradillah
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1607

Abstract

The research was conducted with the aim of developing internal controls in the accounting cycle, especially in accounting information systems based on the COSO Integrated Framework 2013. Internal control is very important for every company because it relates to the number of assets managed by the company. This research was conducted with a descriptive approach and method. The design of this research is a case study. Data collection techniques were carried out by interview and document inspection methods. After that, data collection is carried out as a source of information for internal control and obtaining. The results of this study indicate that the internal control of the accounting information system at PT XYZ is less effective so that the potential for vulnerability is still large. The accounting information system used today is still limited to data entry. Not yet have an integrated system that can support the company's business processes. This can open up opportunities for fraud to occur. In order to prevent or minimize the risk of the need for adequate control in the work unit, especially the accounting reporting unit through the accounting information system
The Impact of Firm Size, Capital Structure and Dividend Policy on Firm Value during Covid-19 Pandemic : Dampak Ukuran Perusahaan, Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan Purnamasari, Dian Indri; Fauziah, Muthia Riza
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1610

Abstract

The present study aims to obtain empirical evidence for the impact of firm size, capital structure and dividend policy on the firm value of hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange (IDX) for the years 2019-2020. The data used in this research are secondary data obtained from companies’ annual reports. The study population comprised of hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020. The sample consists of 24 hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020 and selected using a purposive sampling technique. The study used a multiple linear regression analysis. The results suggested that firm size, capital structure, and dividend policy have no impact on the firm value of hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020.
Determinants of Discipline of Micro, Small and Medium Enterprises Tax Bearers: Determinan Kedisiplinan Penanggung Pajak Usaha Mikro Kecil dan Menengah Sabaruddin, Sabaruddin
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1615

Abstract

This study aims to analyze how much influence awareness, understanding, tax sanctions, and income levels have on the discipline of small, micro, and medium enterprises (MSME) to bearers. The theory that underlies this research is the theory of planned behavior (TPB) which is related to the discipline of the tax bearer. Behavioral theory explains behavior change caused by several things. The population used in this study is MSME taxpayers registered with PD Pasar Jaya Jakarta, with a sample of 234 MSMEs. The analytical method used is multiple linear regression. The result of the independent test on the variable that taxpayer awareness has a negative and insignificant effect on the discipline of MSME tax bearers. However, the understanding of taxation has a positive and significant effect on MSME discipline. Likewise, tax sanction and the income level of the tax bearer has a positive and significant effect on MSME tax discipline. Meanwhile simultaneously testing the effect of awareness, understanding of taxation, tax sanctions, and income level a significant effect on MSME tax discipline. The implication of this research is that the discipline of the tax bearer can increase with high awareness and understanding of tax provisions.
Corporate Social Responsibility Disclosure and Profitability Against Tax Avoidance in the Jakarta Islamic Index (JII): Corporate Social Responsibility Disclosure dan Profitability Terhadap Tax Avoidance di Jakarta Islamic Index (JII) Nawangsari, Ajeng
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1614

Abstract

This study aims to see whether Corporate Social Responsibility Disclosure (CSRD) and Profitability have an effect on Tax Avoidance. This research took place over four years, from 2017 to 2020 and focused on companies listed on the Jakarta Islamic Index (JII). This study has a total sample of 136, with 34 companies per year. STATA software was used to perform multiple linear regression analysis to evaluate the research hypotheses. Based on the conclusion of this study, the variable Corporate Social Responsibility Disclosure (CSRD) has a significant negative effect on Tax Avoidance. On the other hand, Profitability has a significant negative impact on Tax Avoidance. Furthermore, Corporate Social Responsibility Disclosure and Profitability simultaneously affect Tax Avoidance. The results of this study can be used for further research to be able to develop the characteristics of other companies that may have an influence on tax avoidance in addition to the profitability variable. In addition, this research can also be developed using ESG disclosure as an alternative to CSR disclosure in order to observe the differences and their effects on tax avoidance
Intellectual Capital and Managerial Ownership at the Cost of Capital: Earnings Management as Moderation: Modal Intelektual Dan Kepemilikan Manajerial Pada Biaya Modal: Manajemen Laba Sebagai Moderasi Supriadi, Adi; Aryati, Titik
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1621

Abstract

This study aims to examine and analyze empirically the effect of managerial ownership and intellectual capital on the cost of capital moderated by earnings management. The population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the sample is determined by purposive sampling. The sample used consisted of 73 companies during the 2016-2019 period. All variables are measured by their respective ratios, earnings management is measured by Stubben's discretionary income model, this research hypothesis is tested using multiple regression using eviews 9 as an analysis tool. The results of the first hypothesis show that managerial ownership has no significant effect on capital either positively or negatively. The results of the second hypothesis that intellectual capital has a negative effect on the cost of capital have been proven because in addition to being significant in this study, it is also in accordance with the hypothesis that the researcher made. The results of the third hypothesis of earnings management strengthen the effect of managerial ownership on the cost of capital, it is not proven because earnings management as a moderating variable in the study has no effect. The results of the fourth hypothesis that earnings management weaken the influence of intellectual capital on the cost of capital are not proven because earnings management in this study as a moderating variable in this study has no effect.
The Role of Innovation Strategy Mediation in Rivalry Relationships with the Organizational Performance : Peran Mediasi Strategi Inovasi dalam Hubungan Rivalitas terhadap Kinerja Organisasi Perguruan Tinggi Widodo, Heri; Tjahjadi, Bambang; Basuki, Basuki
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1638

Abstract

This research is expected to prove that the innovation strategy mediates the effect of the level of rivalry on organizational performance at the Muhammadiyah 'Aisyiyah College (PTMA). The population in this study were all active Muhammadiyah 'Aisyiyah Universities (PTMA) in Indonesia, as many as 164 PTMAs consisting of universities, high schools, polytechnics, institutes, and academies. Samples were taken as many as 70 PTMA with the technique of determining the sample used was random sampling. The data analysis techniques used were Common Method Biases (CMB) and Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study prove that the Innovation Strategy is able to mediate the effect of rivalry on organizational performance. PTMA's ability to adapt as well as the ability to choose strategies will be a determining factor in maintaining and improving operational sustainability, competitiveness and improving PTMA organizational performance. The innovation strategy used in this research is an IT-based academic program strategy, the development of open learning through SiberMu, or a merger policy between PTMA. The results of this study provide empirical evidence on the Industrial Organizational (I/O) theory, which is related to the level of competition. Rivalry mediated by innovation strategies can improve organizational performance. The results of this study indicate that the increase in organizational performance will be influenced by the external conditions of the organization, namely rivalry. The results of this research are practically expected to contribute to policy and strategy development for PTMA leaders in facing the Industrial Revolution 4.0 era.
Improving Lazismu Performance in the Perspective of Modern Philanthropy, Shariah Enterprise Theory, and Comprehensive Intellectual Capital Management: Peningkatan Kinerja Lazismu dalam Perspektif Filantropi Modern, Shariah Enterprise Theory, dan Comprehensive Intellectual Capital Management Hermawan, Sigit; Wiwit Hariyanto
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1616

Abstract

Lazismu sebagai entitas sosial dan keagamaan haruslah terus berbenah menjadi gerakan filantropi modern yang harus mampu melaporkan kegiatannya baik dalam dimensi habluminnanas dan habluminallah. Lazismu juga harus terus meningkatkan kinerja organisasi dalam rangka menjadi sustainability. Oleh karena itu tujuan penelitian ini adalah untuk merumuskan strategi Lazismu untuk menjadi gerakan filantropi modern, merumusankan pengelolaan ZIS berbasis laporan Shariah Enterprise Theory (SET), dan upaya peningkatan kinerja berbasis Comprehensive Intellectual Capital Management (CICM). Metode penelitian ini dilakukan dengan kualitatif interpretif. Hasil penelitian menyatakan bahwa strategi menjadikan lazismu sebagai gerakan filantropi modern dapat dilakukan dengan pendekatan teknologi informasi, struktur organisasi yang baik, dan manajemen organisasi yang terencana. Untuk pengelolaan dana ZIS berbasis SET dapat dilakukan dengan membuat laporan SET yang terdiri dari empat kontribusi, yakni kontribusi pada Allah SWT, kontribusi pada direct stakeholders, kontribusi pada indirect stakeholders, dan kontribusi alam. Untuk peningkatan kinerja Lazismu berbasis CICM dapat dilakukan dengan optimalisasi tiga komponen IC, yakni human capital, structural capital dan relational capital dengan tahapan knowledge management, innovation management, dan intellectual property management
Student Perspectives About Goal Orientation, Quality of Educator Accountants, Practitioners and Non Practitioners on the Quality of Accounting Students: Perspektif Mahasiswa Tentang Goal Orientation, Kualitas Akuntan Pendidik, Praktisi dan Non Praktisi Terhadap Kualitas Mahasiswa Akuntansi Mulyadi, Akhmad; Sari, Dewi Komala; Noor Abidin, Fityan Izza
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1623

Abstract

In this study, the objectives to be achieved are: Testing the effect of Goal Orientation on the Quality of Accounting Students.Testing the influence of the Quality of Accountants Educating Practitioners on the Quality of Accounting Students. Testing the effect of the Quality of Accountants Educating Non-Practitioning on the Quality of Accounting Students. The sample used in this study was 126 respondents from accounting students at the Muhammadiyah University of Sidoarjo in semesters 6 and 8. The primary data used was obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The analytical tool used is multiple linear regression analysis, t test and F test using SPSS (Statistical Package for Social Science) version 18.0 for windows. The results of the research based on the validity and reliability test showed that the data obtained were valid and reliable. Based on the t-test shows the results that Goal Orientation has no significant effect on the Quality of Accounting Students. While the Quality of Practitioner Educator Accountants has a significant influence on the Quality of Accounting Students. However, the Non-Practical Educator Accountant Quality variable shows that the Non-Practical Educator Accountant Quality does not have a significant effect on the Accounting Student Quality.
Net Volume of Market Maker Shares, Information Asymmetry, Company Fundamentals on Profitability; Fixed Effect Model Approach: Net Volume Saham Market Maker, Asimetri Informasi, Fundamental Perusahaan Terhadap Profitabilitas; Pendekatan Model Fixed Effect Amir, Amir; Bambang Tjahjadi; Iman Harymawan
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1641

Abstract

Penelitian ini dimotivasi belum adanya peraturan tentang Market Maker yang menimbulkan asimetri informasi, dan permainan harga oleh market maker, khususnya market maker dalam grup perusahaan. Kasus kejahatan dibursa saham Indonesia melibatkan lebih dari satu perusahaan sekuritas sebagai market maker. Hasil riset sebelumnya terjadi gap terkait volume market maker, asimetri informai terhadap profitabilitas perusahaan. Studi ini menguji pengaruh Net Volume Saham market maker, Asimetri Informasi, Nilai Perusahaan dan Leverage terhadap Profitabilitas. Sampel penelitian menggunakan purposive sampling periode tahun 2015-2018. Analisis menggunakan model estimasi data panel Fixed Effect. Hasil penelitian mengkonfirmasi bahwa Net Volume Market Maker, asimetri informasi, dan nilai perusahaan berpengaruh positif signifikan terhadap profitabilitas perusahaan. Sedangkan Leverage gagal mengkonfirmasi pengaruh negatif terhadap profitabilitas. Variabel kontrol, PER yang berpengaruh negatif, sedangkan ROA dan Size berpengaruh positif terhadap profitabilitas perusahaan.

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