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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol. 7 No. 1 (2022)" : 15 Documents clear
Performance Of Regional Public Service Agencies: Accountability As A Moderating Variable Yesi Mutia Basri; Mifta Hasanah; Vera Oktari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to empirically examine the influence of leadership style and technology on the performance of the Regional Public Service Agency (RPSA) Health Center in Pekanbaru City. This study also examines Accountability moderation. This research was conducted using a survey method through a questionnaire. All RPSA Public Health Centers in Pekanbaru City were sampled in this study, with 140 RPSA managers as respondents. The results of data analysis using Moderated Regression Analysis (MRA) with SPSS show that leadership style and use of technology affect the performance of the RPSA Health Center. The results also show that accountability does not moderate the influence of leadership style on the performance of the PSA Public health center but moderates the effect of using technology on the performance of the RPSA Public health center. The results of this study contribute to improving the performance of health organizations, especially health centers in the city of Pekanbaru.
The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements Deviana Purwiyanti; Herry Laksito
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to determine the relationship formed between the effectiveness of the audit committee and fraudulent financial statements. The effectiveness of the audit committee in this study will be proxied through the expertise of the audit committee members, the frequency of audit committee meetings, the size of the audit committee, and also the tenure of the audit committee members. Financial statement fraud in this study will be measured using the Beneish M-Score formula. This study uses financial sector companies listed on the Indonesia Stock Exchange during the 2019-2020 period as the object of research. The population used in this study was 174 companies. The test results in this study show that the expertise of the audit committee members, frequency of audit committee meetings and the tenure of the audit committee members have a negative and significant influence on the occurrence of fraudulent financial statements in the company.
Analysis of Financial Audit and Shariah Audit at the National Amil Zakat Agency (BAZNAS) Madiun City Ahmad Kudhori; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.282

Abstract

The existence of groups or institutions engaged in the collection and distribution of zakat, infaq and alms funds has recently increased in number. Most of them are still not officially registered at the Ministry of Religion. As a form of accountability to mustahik, it is mandatory to carry out a financial audit and of course also a sharia audit. The Baznas of Madiun City as one of the amil zakat bodies established by law is also inseparable from these obligations, which have been financially audited by a public accounting firm and also a sharia audit by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. The purpose of this study was to analyze the problems in the findings of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia with a financial audit conducted by the Public Accountant Office as a comparison at Baznas Madiun City. The research method uses a descriptive qualitative approach, collecting data by observation, documentation and interviews, in this case carried out with the leaders and implementers of the Madiun City Baznas. The results of this study are that there are several differences in the concept of assessment between the results of the sharia audit findings and the audit results from the Public Accounting Firm.
Analysis of Changes in the Stipulation of the Employment Creation Law on Taxation Laws Abd Rohman Taufiq; Siami Romadhini
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.283

Abstract

This study aims to determine the changes in taxation legislation based on the determination of the work copyright law in 2021. This study uses a literature review study method with a normative juridical approach. The object of the research was the Danny Darusslam Tax Center. The data source used is secondary data. Technical analysis of data by using a matrix of changes in income tax laws. The results of the study explain that the Job Creation Act was passed to help the country's economic recovery by simplifying, synchronizing and trimming laws and regulations, especially in the field of taxation in order to attract investors. In addition, the Job Creation Law to increase investment funding is regulated in Law Number 2 of 2020, encouraging taxpayer compliance and voluntary payment, increasing legal certainty, and creating justice by taxing electronic transactions.
Analysis of Behavior and Meaning of Ojek Driver Operational Costs in Calculation of Net Income Through Ethnometodological Study Vaisal Amir; Hedi Pandowo; Yana Christanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.292

Abstract

Behavioral accounting study is a study that looks at the unity between accounting actors and the accounting system itself, so that in this behavioral accounting study, humans and accounting systems are recognized for their existence in the organizational dimension. In this study, researchers want to see the cost behavior of motorcycle taxi drivers (both online and base) in carrying out financial management to support their operational activities. Another objective of this research is to see how the motorcycle taxi driver community interprets costs. Thus, the focus of this research is all costs included in self-budgeting (self-budgeting) delivery service business activities. This study uses a non-positivistic qualitative research paradigm using ethnomethodological analysis tools. The data used in this study are all primary data obtained through in-depth interviews and direct observation. The results of this study indicate that most of the ojek drivers do not control their operational costs based on the cost principle, but rather based on their physical needs. This shows that self-interest is the biggest determinant in achieving organizational goals (in this case the household). In addition, there are inconsistencies in treating expense as cost. Most of the ojek drivers realize that the expenses they use for their personal interests will affect their family income, this shows that the expenses for their personal interests are recognized as operational costs.

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