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INVENTORY: JURNAL AKUNTANSI
Published by Universitas PGRI Madiun
ISSN : 25977202     EISSN : 2613912x     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
Arjuna Subject : -
Articles 129 Documents
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Kegiatan Ekstrakurikuler dan Keterlibatan Mahasiswa: Dampak terhadap Pembangunan Karakter dan Kemampuan Kepemimpinan Patra, I Ketut; Rachman, Muh. Ade; Rismawati, Rismawati
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19666

Abstract

This study aims to determine the importance of understanding the impact of extracurricular activities on the development of student character and leadership abilities. This research is qualitative research with descriptive methods, because this research aims to get an in-depth picture. The data collection techniques used are observation, interviews, and documentation. The results of this study show that extracurricular activities in fostering student character have a significant positive impact on student character building, especially in the development of social skills, ethics, and personal values that support positive character. Existing research and theory support this positive relationship, and extracurricular activities give students the opportunity to internalize that character. In addition, extracurricular activities can also play an important role in the development of student leadership abilities, by providing experience in organizing, motivating, and managing conflicts. However, it is important to realize the importance of supporting and encouraging active participation of students in extracurricular activities as an integral part of higher education. Educational institutions need to provide financial and non-material support, as well as competent human resources in managing extracurricular activities.
Pengaruh Tunneling Incentive Terhadap Tax Avoidance Dengan Koneksi Politik Sebagai Variabel Moderasi Retnowati, Wulan; Muchlish, Monawar
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19611

Abstract

This study aims to determine and examine the effect of tunneling incentive on tax avoidance wit political connections as a moderating variable. Population in this study using property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data used in this study are secondary data and sample selection through purposive sampling technique. This research is a type of quantitative research with multiple regression model. In addition, the regression analysis model used in this study moderated regression analysiss (MRA) using SPSS statistics 24 software. Based on the results of the analysis, it shows that tunneling incentive has no effect on tax avoidance. Political connection as a moderating variable has been shown to strengthen the effect of tunneling incentive on tax avoidance.
Comparative Analysis of Financial Reporting under PSAK 73 and PSAK 30: Implications for Lease Accounting Practices Wiyarti, Evy Steelyana; Fadlurahman, Muhammad Harris
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19617

Abstract

The purpose of this study was to determine the differences in the presentation of  financial statements in the implementation of PSAK 30 and PSAK 73 and to analyze  the company's performance after the implementation of PSAK 73. The method used in  this study was a qualitative method with descriptive analysis. In this study, interviews  and data collection were conducted. The data and information obtained are processed  by comparison and ratio calculation. The results of the study are the differences  between the implementation of PSAK 30 and PSAK 73 at PT. KBS  can be directly seen in the increase in total assets, total liabilities and total  equity. In the calculation of the ratio, several results show an increase in value after  the application of PSAK 73. It is concluded that since the application of PSAK 73, the  company's performance has increased and financial reporting has become more  efficient and transparent. 
Determinan Kepatuhan Wajib Pajak UMKM Terhadap Pengaruh Tarif Pajak, Sanksi Pajak dan Pengetahuan Pajak Pramitasari, Dini Ayu
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21145

Abstract

The objective of this investigate is to accumulate experimental prove on the components of SMEs' charge burden, to be specific the affect of assess rates, assess sanctions, and charge mindfulness. The reason of this inquire about is to examine the determinants of SMEs' assess burden in terms of the affect of assess rates, assess sanctions, and charge information. The think about takes a quantitative approach, focussing on the populace and test of Micro, Small, and Medium Enterprises (MSMEs) in Tuban range. The testing strategy is irregular inspecting. The information utilized is essential information within the frame of a survey issued to MSMEs (Smaller scale, Little, and Medium Undertakings), which was completed by 95 respondents. The discoveries from the primary think about clarify that the lower the charge rates for MSMEs and the reasonableness within the dispersion of assess rates, the more noteworthy the affect on expanding compliance among MSME citizens. The discoveries from the moment think about show that the higher the charge punishments forced, the more noteworthy the impact on upgrading compliance among MSME citizens. The discoveries from the third think about uncover that the higher the level of information among MSME citizens, the more noteworthy the impact on progressing compliance among MSME citizens. The commonsense suggestions of this inquire about give benefits for the improvement of information and inquire about within the field of bookkeeping, especially tax collection. The hypothetical suggestions of this investigate can clarify attribution hypothesis and arranged behavior hypothesis. The suggestions of this ponder demonstrate that a moo and sensible assess rate can have a positive impact on citizen compliance, tall assess punishments can too emphatically affect citizen compliance, and a tall level of charge information encompasses a positive impact on citizen compliance, subsequently contributing to favorable results. Keywords: Tax Rates, Tax Sanctions, Tax Knowledge, and Taxpayer Compliance
Pendapatan Asli Daerah Pemerintah Kota di Jawa Timur Avicenna Asyifyan, Mirza
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21215

Abstract

Regional autonomy gives birth to independence, where a regional government is obliged to increase the potential for regional revenues to minimize its financial dependence on the central government. The aim of this research is to analyze the local revenue of city governments in East Java Province. Using panel data sourced from the Directorate General of Financial Balance, Ministry of Finance of the Republic of Indonesia for 2013-2022. The population of this research is 9 city governments in East Java Province, namely: Blitar, Kediri, Madiun, Malang, Mojokerto, Pasuruan, Probolinggo, Surabaya and Batu. The research approach is quantitative with descriptive research type. The systematic analysis of research data uses 3 stages, namely: normality test, t test (one sample) and hypothesis testing using SPSS. By analyzing the One-Sample Test data, this research is also directed at testing the hypothesis, namely: the original regional income of the city government in East Java Province is 26 (high). The results of the research found that the research hypothesis was not tested so that in the period or period of observation, the original regional income of the city government in East Java was in a high position. Keywords: Locally-generated revenue; Regional autonomy; Regional Financial Performance
The Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pengelolaan Dana Desa Suharni, Siti; Wibisono, Nurharibnu; Dianti, Pramita Mawar
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21222

Abstract

This research is a quantitative research type. This research aims to examine the influence of the Internal Control System (SPI), Village Apparatus Competency (KAD) and Morality on preventing fraud in Village Fund management in villages in Ngariboyo District, Magetan Regency. The population in this study were all villages in Ngariboyo sub-district. The sampling technique uses purposive sampling. Data was obtained from respondents through distributing questionnaires. Data analysis used multiple linear regression tests with SPSS tools. The results of the analysis show that SPI has a significant positive effect on fraud prevention, KAD has a significant positive effect on fraud prevention. Morality has a significant positive effect on preventing fraud in managing village funds. Simultaneously SPI, KAD, and morality influence the prevention of fraud in village fund management. The results of this research are important in line with the increase in Village Funds from year to year and efforts to distribute Village Funds so that they are right on target.
Efektivitas Komite Audit sebagai Pemoderasi Pengaruh Profitabilitas dan Audit Tenure Terhadap Audit Report Lag Retnowati, Wulan; Firdaus, Annisya Nurul; Satibi, M
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine audit report lag, consists of two independent variables: profitability and audit tenure. The dependent variable is audit report lag, and the moderating variable is audit committee effectiveness. This quantitative research utilizes secondary data from financial reports and annual accessible through the Indonesia Stock Exchange (BEI). The population for this study consists mining state-owned companies listed on the BEI from 2012 to 2022. The sampling method applied was purposive sampling, resulting in 4 mining sector state-owned companies being sampled for eleven consecutive years, with a total of 44 observations. Data processing was carried out using SPSS (Statistical Product and Service Solutions) version 25. The data analysis technique used was moderated regression (MRA). The research results show that profitability has no effect, while the audit tenure has a significant negative effect, and audit committee effectiveness has a moderating effect on the effect of profitability and audit period on audit report lag
Malang City MSME Women Entrepreneurs Framed by Sustainability, Digital Economy and Environmental Sustainability Harmadji, Dwi Ekasari; Perdana, Sukma
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21228

Abstract

This research aims to understand the role of Malang City MSME Women Entrepreneurs framed in sustainability with the digital economy and environmental sustainability. This research is descriptive qualitative research with data obtained through in-depth interviews and Forum Group Discussions (FGD). Main informant Mrs. Peni Budi Astuti as founder of the Super Preman Organization (abbreviation for: Independent Women Source of Change) in Malang City. The research results provide meaning about the role of social organizations such as Preman Super, whose members are dominated by female entrepreneurs, in the sustainability of MSMEs in the city of Malang. Women entrepreneurs are also accustomed to utilizing the digital economy for the sustainability of their MSMEs. Environmental sustainability through environmentally friendly production processes is also implemented for the sustainability of MSMEs in Malang City. The results of this research can be used for an efficient and effective mentoring program to empower women MSME entrepreneurs initiated by the Malang City Government.
Tren Keuangan: Analisis Rasio Kinerja PT. Telekomunikasi Indonesia Tbk untuk Menilai Kesehatan Keuangan Perusahaan Sharon, St. Salmah; Lestari, R.A. Widyanti Diah; widiasmara, Anny; Bahri, Syamsul
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21253

Abstract

This research aims to analyze the financial trends of PT. Telekomunikasi Indonesia Tbk (Telkom) from 2020 to 2022 uses performance ratio analysis as a tool to evaluate the company's financial health. Through the use of financial ratio analysis methods, this study explores various aspects of Telkom's financial performance, including profitability, liquidity, solvency and operational efficiency, as well as tracking changes that occurred during that period. The analysis results show that Telkom shows relative stability in its profitability, even though it faces liquidity challenges in 2021 due to the impact of the COVID-19 pandemic. However, the company's solvency ratio shows a consistent increase, indicating Telkom's ability to meet long-term financial obligations. In addition, this study also identifies several areas where Telkom can improve its operational efficiency, such as in asset management and inventory management. These findings provide valuable insights for stakeholders to understand Telkom's financial condition and to take the necessary strategic steps to strengthen the company's financial health in the future
Technology Acceptance Model: Intention Implementation E-Government System Rohman Taufiq, Abd; Iswahyudi, M.
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21256

Abstract

This study aimed to examine the effect of perceived usefulness, ease of use on the attitudes and interests of accounting students in using the online learning system (e-learning) with the addition of gender as a moderating variable. E-learning is a system used by educational institutions in Banyuwangi to conduct distance learning, which was initially implemented due to the COVID-19 pandemic, so learning must be done online inevitably. Online learning is something new, which of course for accounting students will be very difficult considering that in accounting requires a lot of understanding of calculations. The research sample was users of e-learning accounting students at universities in Banyuwangi. Data analysis used Partial Least Square with warpPLS version 3.0 software. The results showed that perceived usefulness was a determinant of the attitudes and interests of accounting students in using e-learning, which in turn, the attitudes of users would determine students' interest in using e-learning. This study also proves that perceived ease of use does not affect accounting students' attitudes in using e-learning. In addition, this study also found that gender did not moderate the relationship between perceived ease of use and usefulness of student attitudes in using e-learning.

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