Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi.
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<![CDATA[Reaksi Pasar Modal Terhadap Pengumuman Pembatalan Indonesia Sebagai Tuan Rumah Piala Dunia ]]>
<![CDATA[Fitroh, Latifah]]>;
<![CDATA[Mulyaningtyas]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i2.775
<![CDATA[The research aims to find out how the market reacted before and after it was announced that Indonesia would no longer host the World Cup. Market reactions are proxied through the use of abnormal return and trading volume activity. The research samples is LQ45 companies that listed on Indonesia Stock Exchange. Based on the research results, aberrant returns vary significantly before and after the announcement. However, when comparing trading volume before and after the announcement, the paired samples test shows no statistically significant differences. The results of this research indicate that the announcements before and after Indonesia withdrew as host of the World Cup did not led to significant changes in stock trading activity. However, this affect share price movements related to the above events.]]>
<![CDATA[Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud ]]>
<![CDATA[Rian Abrori]]>;
<![CDATA[Bullah, Habi]]>;
<![CDATA[Dwi Amelia, Ananda]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i1.776
<![CDATA[This study aims to analyze the ability of Fraud Diamond in detecting financial statement fraud in insurance companies listed on the Indonesia Stock Exchange (IDX) in the period of 2013-2017. The Test is performed by using multiple linear regression analysis of financial data from 12 companies. The results showed that financial target (ROA), external pressure (LEV), and nature of industry (RECEIVABLE) proved to be significant in ditecting financial statement fraud, while the financial stability variable (ACHANGE), ineffective monitoring (BDOUT), change in auditor (ΔCPA ), rationalization (TATA), and capability (DCHANGE) not proven to be significant in dtecting financial statement fraud.]]>
<![CDATA[A Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uji Sertifikasi Teknisi Akuntansi ]]>
<![CDATA[Izzul Muttaqin]]>;
<![CDATA[Kusumawati , Fariyana]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i1.778
<![CDATA[The focus of this research is to examine whether there is an influence of quality motivation, motivation to take the accounting technician certification test cluster for preparing financial statements based on SAK ETAP, career motivation and economic motivation on accounting students' interest in taking the accounting technician certification.This type of research is quantitative with multiple linear regression analysis using SPSS version 25. Active students of S1 Accounting Study Program, Faculty of Economics and Business, Trunojoyo University Madura became the population in this study. The sample in this study were some active students of S1 Accounting Study Program in the fifth semester and above with a sample size that could be used in the study were 100 respondents. Sampling using purposive sampling, namely sample collection selected with certain criteria. Data obtained through questionnaires using a Likert scale. The test results in this study concluded: The interest of accounting students in taking the TA certification test is not significantly influenced by the quality and career motivation variables. While the motivation to take the SAK ETAP TA test and economic motivation have a significant influence on the interest of accounting students in taking the TA certification test. Keywords: quality motivation; motivation to take the SAK ETAP TA test; career motivation; economic motivation; student interest in taking the accountant technician certification test.]]>
<![CDATA[Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Bahan Berbahaya Beracun (B3) Pada PT Master Mat ]]>
<![CDATA[Ismaya Khoirun Nisa]]>;
<![CDATA[Dura, Justita]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i2.794
<![CDATA[ This research aims to determine the application of environmental accounting to the management of toxic hazardous waste (B3) at PT Master Mat. Starting from waste processing activities and the impact of implementing environmental accounting. This research uses a descriptive method by collecting data sources through observation and interviews. The research results show that waste management activities have been carried out appropriately. The financial report regarding waste processing at PT Master Mat does not yet present a separate environmental cost report in the Financial Report. Future research is expected to be able to develop populations and other independent variables to obtain more accurate and comprehensive results. ]]>
<![CDATA[Dampak Persepsi, Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Menengah ]]>
<![CDATA[Putri, Anisa]]>;
<![CDATA[Citra Putrantri, Ellyn]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i1.796
<![CDATA[The Impact Of Perceptions And Accounting Knowledge On The Use Of Accounting Information In Micro, Small And Medium Enterprises (MSMEs). The aim of the research is to determine whether there is an impact of perceptions and accounting knowledge of MSME business actors on the use of accounting information. The research uses quantitative descriptive methods to determine the influence between variables. There were 97 samples used, namely 97 MSMEs in Kepanjenkidul District, Blitar City. The sampling technique uses proportional random sampling. The research results show that partially the perceptions of MSME actors and accounting knowledge have a significant influence on the use of accounting information. This can be interpreted as if the perception of MSME actors and accounting knowledge increases, the use of accounting information will also increase. Based on these results, it is recommended to business actors that accounting knowledge needs to be improved in order to be able to use accounting information so that they can improve the quality of their business results. In addition, future research is expected to develop populations and other variables to obtain more accurate and comprehensive results.]]>
<![CDATA[Analisis Penerapan Green Accounting pada RSUD Kota Mataram ]]>
<![CDATA[Julia Rospani, Tika Wahyu]]>;
<![CDATA[Handajani, Lilik]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i2.829
<![CDATA[The aim of this research is to find out how green accounting is implemented at the Mataram City Regional Hospital as a prevention effort. This research uses a qualitative descriptive methodology with data collection tools in the form of observation, interviews and documentation. The results of this research indicate that the Mataram City Regional Hospital has incurred waste management costs. Mataram City Hospital has implemented environmental accounting starting from the identification, recognition, measurement, presentation and disclosure sections.]]>
<![CDATA[Mengungkap Implementasi PSAK No. 34 pada Perusahaan Konstruksi Y ]]>
<![CDATA[Devi Novianti]]>;
<![CDATA[Rusliyawati]]>;
<![CDATA[Desyana, Gita]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i2.830
<![CDATA[This reseach purpose is to (isi abstract menyesuaikan abstrak) This research aims to evaluate the implementation of Revenue Recognition based on PSAK 34 in Construction Company Y, focusing on road preservation projects. Using a descriptive qualitative approach, the study involves the analysis of the utilization of the completed contract method compared to the percentage of completion method by the company. Data were gathered through interviews and documentation. In road preservation projects, the application of the completed contract method is seen as consistent with PSAK 34. However, the findings reflect that the company has not fully complied with PSAK 34 since the same method has been utilized for long-term projects, despite the standard mandating the use of the percentage of completion method for such projects. Research recommendations emphasize the need to transition from the completed contract method to the percentage of completion method for long-term projects to ensure complete consistency to PSAK 34 standards and alignment with the diverse project characteristics.]]>
<![CDATA[Analisis Kinerja Keuangan Perusahaan Terhadap Income Smoothing ]]>
<![CDATA[Anggraini, Yunita]]>;
<![CDATA[Kusumawati, Fariyana]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i2.838
<![CDATA[This purpose of this research is to determine the effect of profitability, laverage, company size, and company age on income smoothing. The research design used in this study is quantitative. This research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Sampling method purposive sampling a sample of 30 companies oe 120 was obtained annual report who meet the sample criteria during the research period. The data analysis method used is multiple linier regression analysis using SPSS version 23. The results in this study indicate that profitability and laverage has no effect on income smoothing, while the company size has a positive effect on income smoothing, and company age has a negative effect on income smoothing.]]>
<![CDATA[Diskursus Publik Mengenai Regulasi Garam di Indonesia ]]>
<![CDATA[Fallicia Evangeline, Maria]]>;
<![CDATA[Anggono, Alexander]]>;
<![CDATA[Tarjo]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i2.847
<![CDATA[This research examines Indonesia's dependence on salt imports and public discourse on salt regulation. Using Critical Discourse Analysis (CDA) and process tracing, this study examines the public discourse on the national salt regulation by highlighting shortcomings and public dissatisfaction. The study aims to understand public perceptions of the regulation, its impact on consumer and industry behavior, and the challenges and opportunities for stakeholders. The results show that the majority of public opinion is negative towards government regulations, indicating weaknesses in the implementation and effectiveness of regulations. These findings indicate that regulations are not yet optimal and require stricter enforcement and in-depth evaluation. The study suggests additional steps for the development of the local salt industry and the importance of coordination between the government, industry, salt farmers and other stakeholders for a successful national salt industry development strategy.]]>
<![CDATA[Mata Uang Kripto: Apakah Sebuah Jawaban Gaya Hidup Gen Z? ]]>
<![CDATA[Palupi, Shara Merry]]>;
<![CDATA[Putranti, Ellyn Citra]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v9i2.865
<![CDATA[Gen “Z” is known for their ability to utilize technology that can be implemented in financial investment. This capability is what motivates Gen "Z" in Indonesia to invest by converting valuable assets into assets cryptocurrency. On this basis, this research was prepared to determine the characteristics of Gen "Z" in Indonesia who are investors cryptocurrency, to make this investment part of your lifestyle. This research uses a qualitative approach, focusing on examining the perceptions of the informants. The results of this research inform that Gen "Z" in Indonesia has chosen to invest in cryptocurrency pretty much. So that Gen "Z" in Indonesia has a high awareness of its importance financial investment and have an opinion that asset cryptocurrency be your best asset. This research can be used by the government as a basis for issuing regulations regarding asset management cryptocurrency, and can involve Gen "Z" in Indonesia to provide education to the public about digital financial investment.]]>
