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Self-Efficacy, Independensi, Kompleksitas Tugas dan Perannya pada Audit Judgement
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i1.21501

Tujuan penelitian ini secara umum adalah untuk mendapatkan bukti empiris dan menganalisis pengaruh self-efficacy dan indepedensi yang berpengaruh terhadap audit judgment yang dimoderasi oleh kompleksitas tugas. Auditor BPKP Perwakilan Provinsi Jawa Timur menjadi responden dalam memperoleh data primer penelitian. Pengukuran atas jawaban pertanyaan kuesioner menggunakan skala likert 1-7 dengan model Partial Least Square (PLS)-Structural Equation Modelling (SEM) serta penggunaan aplikasi SmartPLS. Hasil penelitian berdasarkan 76 auditor menunjukkan bahwa Self-Efficacy dan Independensi berpengaruh positif signifikan terhadap audit judgment. Variabel moderasi berupa kompleksitas tugas menunjukkan bahwa tidak dapat memoderasi pengaruh self-efficacy dan independensi terhadap audit judgment. Hasil penelitian ini diharapkan memberikan masukan kepada pada pemegang kepentingan untuk memutuskan kebijakan terutama untuk bidang pengawasan/audit.

Development of Education Accounting Information System Permatasari, Carolina Lita; Luhsasi, Dwi Iga; Salsabila, Shafira Salwa
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.22047

The purpose of this research is to develop an education accounting information system and determine the feasibility of using an education accounting information system. This research and development used the ADDIE model. The partner in this research was the OSF Semarang Education Commission Institution. Data collection techniques were carried out using questionnaires, interviews, observations, and documentation. The feasibility results obtained for this education accounting information system include: validation by material experts obtained an assessment of 3.94 with the category ‘Feasible’, validation by media experts obtained an assessment of 4.76 with the category ‘Very Feasible’, and validation by users obtained an assessment of 4.54 with the category ‘Very Feasible’. Based on the validation results, it can be concluded that the education accounting information system is very feasible to be implemented at the OSF Semarang Education Commission Institution so that it can facilitate the work of the Institution Management and College Management in preparing financial reports. The implications of this research include improving the efficiency and accuracy of institutional financial management through technology, providing guidelines for transparency and accountability, and improving the quality of education and public trust in budget management.

Development of Education Accounting Information System Permatasari, Carolina Lita; Luhsasi, Dwi Iga; Salsabila, Shafira Salwa
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.22047

The purpose of this research is to develop an education accounting information system and determine the feasibility of using an education accounting information system. This research and development used the ADDIE model. The partner in this research was the OSF Semarang Education Commission Institution. Data collection techniques were carried out using questionnaires, interviews, observations, and documentation. The feasibility results obtained for this education accounting information system include: validation by material experts obtained an assessment of 3.94 with the category ‘Feasible’, validation by media experts obtained an assessment of 4.76 with the category ‘Very Feasible’, and validation by users obtained an assessment of 4.54 with the category ‘Very Feasible’. Based on the validation results, it can be concluded that the education accounting information system is very feasible to be implemented at the OSF Semarang Education Commission Institution so that it can facilitate the work of the Institution Management and College Management in preparing financial reports. The implications of this research include improving the efficiency and accuracy of institutional financial management through technology, providing guidelines for transparency and accountability, and improving the quality of education and public trust in budget management.

Why Is It Challenging to Apply Arm’s Length Principle on Intragroup Financing in Indonesia? A Tax Officials Perspectives Wuryaningsih, Heni; Nuryanah, Siti
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.22716

Directorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle. This research aims to analyze the reasons why the arm’s length principle on intragroup financing is challenging to apply in Indonesia, as perceived by Account Representatives in Jakarta Special Regional Tax Office utilizing the ADKAR model. Questionnaires and interviews are used as triangulation techniques in the study. The results show that participants were aware of the importance of conducting transfer pricing analysis and expressed a desire to participate in bringing about business process changes. Participants' knowledge and ability were major barriers to the implementation of the arm's length principle in intragroup financing. The primary hurdle in regards to knowledge is the assessment of credit ratings, whereas the ability component concerns the accessibility and expertise in utilizing the requisite tools and resources. Potential solutions suggested to Directorate General of Taxes include providing a case-based approach for training and enhancing accessibility to acquire comparable data or taxpayer credit ratings.

Illegal Oil Well Mitigation: Environmental Sustainability: Strengthening the Oil and Gas Accounting Information System Hertati, Lesi; Umar, Haryono
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23561

This study focuses on exploring aspects of illegal mining in the Musi Banyuasin area, South Sumatra Province-Indonesia. The research includes green accounting, human resources, sustainable environment, and oil and gas accounting information systems. This study uses a qualitative descriptive approach with an exploratory method to explore the phenomenon in detail. Data were obtained through structured interviews, field observations, focus group discussions (FGDs), and supporting document reviews. The collected data were analyzed thematically to identify, review, and report findings based on interviews. The results of the study indicate that the application of green accounting practices, human resource management, and the use of accounting information systems in the oil and gas sector are important foundations for creating a sustainable environment. Sustainable environments not only support economic aspects but also social, cultural, and ecological aspects. This research implies that it contributes to the preservation of green vegetation, reducing greenhouse gas emissions and environmental damage. Theoretically, this research provides insight into the theoretical benefits of green environmental sustainability.

Akuntansi Embongan: Internalisasi Nilai Pancasila dalam Merawat Keberlanjutan Bisnis Warung Kopi Girindratama, Muhammad Wisnu; Putra, Aris Surya
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23689

Penelitian ini bertujuan untuk mengungkap bagaimana pemilik usaha warung kopi dapat mempertahankan keberlanjutan usahanya dari perspektif akuntansi dan nilai-nilai Pancasila. Penelitian ini menggunakan metode kualitatif, dengan pendekatan fenomenologi. Informan yang dipilih untuk penelitian ini adalah tiga orang pemilik warung kopi di kota Surabaya. Hasil penelitian menunjukkan bahwa pemilik usaha warung kopi jalanan memanfaatkan berbagai strategi untuk menjaga keberlangsungan bisnisnya. Strategi tersebut meliputi pengelolaan keuangan yang sederhana, juga membangun hubungan baik dengan pelanggan dan komunitas lokal. Selain itu, penelitian ini menemukan bahwa nilai-nilai Pancasila, seperti ketuhanan, kemanusiaan, persatuan, gotong royong serta keadilan sosial memainkan peran penting dalam membentuk budaya bisnis yang inklusif dan berkelanjutan. Para pemilik usaha warung kopi menanamkan nilai-nilai ini dalam praktik bisnis sehari-hari, yang tidak hanya memperkuat hubungan dengan pelanggan tetapi juga dengan masyarakat sekitar. Penelitian ini berkontribusi untuk memperkaya literatur tentang akuntansi dan bisnis, sekaligus menyoroti pentingnya nilai-nilai Pancasila dalam mempertahankan usaha mikro di Indonesia. Temuan ini memberikan wawasan baru tentang bagaimana nilai-nilai lokal dapat diintegrasikan dalam praktik bisnis untuk mendukung keberlanjutan ekonomi di tingkat mikro.

Analisis Kebijakan Tax Allowance yang Lebih Pro Investasi Matondang, Yogi Michael
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23717

Sepanjang tahun 2020 hingga 2023, hanya Rp6,9 T dari Rp74,55 T target investasi yang berhasil terealisasi melalui kebijakan tax allowance. Penelitian ini bertujuan untuk mengkritisi desain kebijakan tax allowance di Indonesia berdasarkan prinsip-prinsip insentif pajak untuk investasi oleh Easson dan Zolt (2002). Dengan begitu, penelitian ini diharapkan dapat merumuskan kebijakan tax allowance yang lebih efektif dalam mendorong investasi. Penelitian ini bersifat kualitatif. Strategi penelitian yang digunakan adalah studi literatur dan studi kasus. Studi literatur dilakukan melalui pengumpulan dokumen-dokumen dan studi kasus dilakukan melalui wawancara. Interpretasi data dikembangkan melalui analisis normatif dan studi komparatif dengan kebijakan tax allowance di Singapura. Keterbaruan metode membedakan penelitian ini dari penelitian-penelitian terdahulu. Hasil penelitian ini menemukan bahwa desain kebijakan tax allowance di Indonesia masih belum benar-benar berpihak terhadap investasi. Analisis terhadap desain kebijakan menemukan bahwa kriteria investasi belum sederhana, syarat tambahan kompensasi kerugian sulit dipenuhi, saat mulai dimanfaatkannya insentif berlaku terlalu awal, durasi insentif pendek, dan pengurang penghasilan neto tidak benar-benar dapat diutilisasi sepenuhnya. Oleh karena itu, pemerintah perlu melakukan sejumlah perubahan pada kebijakan tax allowance agar lebih efektif menarik investasi.

Evaluasi Proses Penetapan Harga Jual Produk Teknologi Virtual Reality (Studi Kasus di PT GIT Solution) Sya’roni, M. Hokidatus; Wardhaningrum, Oktaviani Ari; Aprilianto, Bayu
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23810

Penelitian ini difokuskan untuk mengamati sekaligus mengevaluasi proses penetapan harga jual Virtual Reality Games di PT GIT Solution. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus untuk dapat memahami lebih dalam terkait proses penetapan harga jual Virtual Reality di PT GIT Solution. Hasil penelitian mendapatkan adanya perbedaan proses penetapan harga jual di tiap channel pemasaran antara business-to-business (B2B) dan business-to-customer (B2C). Selain itu, tahap evaluasi menemukan proses penetapan harga jual B2C tidak mempertimbangkan biaya produksi, ketidakterlibatan divisi pemasaran, dan juga tidak memperhatikan customer feedback. Alternatif solusi disajikan untuk mengatasi permasalahan tersebut.

Exploring Integrated Governance to Stimulate Sustainable Performance of Village-Owned Enterprises Sari, Niki Puspita; Muhammad, Helmi; Imron, Muhammad; Azwar Anas, Muhammad Yusuf; Sutomo, Sutomo; Assiddiq, Dafis Ubaidillah; Jannah, Urnika Mudhifatul
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23845

Good governance integration may assist Village-Owned Enterprises (BUMDes) in achieving sustainable performance. This study focused on the adoption of governance principles and their impact on sustainable performance at BUMDes Mutiara Welirang in Mojokerto, East Java, Indonesia. This study used an exploratory descriptive qualitative approach using a single case to explore the phenomenon in depth. Data collecting methods include structured interviews, field observations, focus group discussions, and document studies. The method of determining informants is divided into two stages: purposive sampling to identify important informants based on specific criteria and snowball sampling for supporting informants. Data were processed using thematic analysis to identify, analyze, and report on interview findings. The study's findings show that BUMDes Mutiara Welirang's governance procedures incorporate cooperative, participatory, emancipatory, transparent, accountable, and sustainable principles. The integration of BUMDes governance serves as the foundation for achieving sustainable performance in not only economic but also social, environmental, and cultural dimensions. This study's implications include improving the welfare of multiple stakeholders in financial, social, environmental, and organizational cultural dimensions. This study also provides theoretical benefits, such as serving as a role model for BUMDes governance in Indonesia to achieve sustainable performance.

Accounting Ethics: From Professionals Views Dovi Septiari; Nayang Helmayunita; Vanica Serly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18084

This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.

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Location Kab. bantul, Daerah istimewa yogyakarta INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kab. bantul,

Daerah istimewa yogyakarta

INDONESIA