INVENTORY: JURNAL AKUNTANSI
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
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129 Documents
<![CDATA[Pengaruh Independensi Dan Kompetensi Aparat Inspektorat Kota Ambon Terhadap Kualitas Audit ]]>
<![CDATA[Theodora F. Tomasoa]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i1.6299
<![CDATA[To realize Good Governance in the regional government area, government must make reform in all aspects of regional financial management. One of the steps by regional government is to carry out audit reforms, both internal and external in the administration of government. Through audit reforms it is expected that audit activities in the government environment can more optimally, so as to readuce the occurrence of procedural errors and criminal acts that have an impact on state losses. This research aims to test and analyze the influence of independence and competence of Ambon City Inspectorate of the Audit quality both simultaneously and partially. The population in this study is all government functional apparatus that works at the Ambon City Inspectorate Office, which serves as a sample of research using the census method where the sample equals the population. Independent variables in this study are independence and competence, while the dependencies variable is the quality of the audit. Data collection methods used in this research is a survey method using a detailed questionnaire. The questionnaire was disseminated as many as 38 questionnaires, but only 36 questionnaires were returned. The collected Data is analyzed by descriptive and statistical techniques. The results showed that by partial (1) The independence of the city's Inspectorate of Ambon has an effect on audit quality. (2) The competence of the city's inspectorate of Ambon affects audit quality. (3) simultaneously the independence and competence of the City of Inspectorate Ambon has an effect on the quality of audit.Keywords: independence, competence, and Audit quality.]]>
<![CDATA[Pengaruh Kekayaan Daerah, Jenis Pemerintahan, Dan Kualitas Audit Terhadap Pengungkapan Internet-Based Financial Reporting ]]>
<![CDATA[Sari Kurniati]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i1.6295
<![CDATA[This study aims to get empirical evidence related to the effect of wealth, complexity, local government type, and audit quality on the disclosure of internet-based financial reporting (IBFR) local governments in Java. The population is all local government districts/cities in Java in 2018. The sample was selected using purposive sampling method and obtained 102 local governments consisting of 26 local governments that publish their financial reports through its website and 76 local governments do not publish reports finance through the website. The method of analysis used in the study is the logistic regression. The results of this study indicate that the wealth of local government, the complexity of local government, local government types, and quality audits increase the likelihood of disclosure IBFR.Keyword: local government, wealth of local government, the complexity of local government, local government types, quality audits, and internet-based financial reporting.]]>
<![CDATA[Peran Literasi Keuangan Sebagai Prediktor Kinerja Dan Keberlanjutan Umkm Di Kabupaten Badung ]]>
<![CDATA[Dewa Ayu Rumini]]>;
<![CDATA[Media Martadiani]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i1.6300
<![CDATA[The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency.Keywords: Financial Literacy, MSME Performance and MSME Sustainability]]>
<![CDATA[Pengaruh Koneksi Politik terhadap Penghindaran Pajak ]]>
<![CDATA[Nabila Khoirunnisa Asadanie]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i1.6296
<![CDATA[This study aims to examine the effect of political connection on tax avoidance. The sample in this study were manufacture companies from the BEI for the periode 2015-2017. The sample were selected using purposive sampling technique and obtained a sample of 55 companies. The analysis technique used in this study is multiple linear regressions analysis using IBM SPSS Statistic program 23. The result of the study show that political connection has a negative effect on tax avoidance.Keywords: political connection, tax avoidance.]]>
<![CDATA[Pengelolaan Keuangan Dana Desa (Desa Amahai, Kecamatan Amahai, Maluku Tengah) ]]>
<![CDATA[Syahrina Noormala Dewi]]>;
<![CDATA[Clara Oktavia Lernaya]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i1.6301
<![CDATA[The purpose of this study was to find out the management of village funds and the implementation of development in the field of empowerment of the Amahai village community, the central district of Amahai Maluku starting form the planning, implementation and administration stages. Data collection is done by observation, interviews and documentation. Data analysis model use reduction, data presentation and conclusion drawing.The results of the study show that the management of village funds in Amahai in the field of community empowerment at the planning, implementation and administration stages has been said to be good even though is has not been effective. This was evidenced by the preparation of the RPJM and RKP on time but out of thirteen community empowerment activities, eleven activities were realized and two activities were not realized.Key Words : Villages Funds, Empowerment Community]]>
<![CDATA[Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening ]]>
<![CDATA[Ahmad Ulil Albab Al Umar]]>;
<![CDATA[Yusvita Nena Arinta]]>;
<![CDATA[Saiful Anwar]]>;
<![CDATA[Anava Salsa Nur Savitri]]>;
<![CDATA[Muhammad Ali Faisal]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i1.6297
<![CDATA[This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock pricesKeyword : Profitability, Capital Structure, Stock Price]]>
<![CDATA[Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Usaha UMKM ]]>
<![CDATA[Yunita Eriyanti Pakpahan]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i1.7436
<![CDATA[The small and medium business sector (SMEs) is one of the axis of the rise of the national economy that has problems in applying accounting in accordance with SAK ETAP. The role of SAK ETAP in providing information about the effectiveness and efficiency of a business's economic activities. The purpose of this study is to analyze the effect of the quality of financial statements on MSMEs business performance. Data from this study were obtained from a questionnaire with respondents of MSMEs entrepreneurs in the city of Medan. The number of respondents is 100 who are MSME entrepreneurs. The data obtained was then analyzed using SPSS. The results of this study indicate that the quality of financial statements has a significant effect on SMEs business performance.Keyword: Financial Statement’s Quality; Performance; MSMEs]]>
<![CDATA[Analisis Laju Pertumbuhan Dan Efektifitas Penerimaan Retrisubi Pengujian Kendaraan Bermotor Pada Dinas Perhubungan Kabupaten Malang ]]>
<![CDATA[Angguliyah Rizqi Amaliyah]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7667
<![CDATA[Implementation of this research aims to analyze the rate of growth and effectiveness of the acceptance of the test retribution of motor vehicles (PKB) at the District Transportation Service Malang in 2015 to 2019. In this study techniques in collecting data IE primary data and secondary data. Based on the results of documentation, interviews and observations on the Transportation Service Department of Motor vehicle testing. Based on the results of research that has been done shows the level of growth of motor vehicle testing in Malang district from 2015 to 2019 with an average of 6.83% (positive category). Percentage rate of growth in the matrix of potential retribution of motorised vehicle test is included in the prime category so that it becomes the mainstay sector for Malang Regency government. As well as belonging to the developing category because of its potential contribution to increased growth rate (positive). Calculation results at the level of effectiveness during the year 2015 to 2019 shows an average of 102.19%. Percentage level of effectiveness demonstrated the performance of the district government of Malang in the Department of Transportation in receipt of the test retribution of motor vehicles, including the category is very effective on every duty and capable of management and managing the acceptance of the test retribution of motor vehicles.Keywords; Growth Rate; Effectiveness; Motorized Vehicle Testing Levies ]]>
<![CDATA[Analisa Pengaruh Kepatuhan Wajib Pajak Kendaraan Bermotor Kabupaten Wonogiri ]]>
<![CDATA[Gede Ayu Sakura]]>;
<![CDATA[Arif Nugroho Rachman]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i1.8614
<![CDATA[Penelitian yang dijalankan mempunyai tujuan guna mendeteksi pengaruh pengetahuan perpajakan, kualitas pelayanan, tingkat penghasilan serta sanksi perpajakan pada kepatuhan wajib pajak kendaraan bermotor di Kabupaten Wonogiri. Metode penelitian yang dipakai ialah pendekatan kuantitatif melalui jenis penelitian yang dipakai yakni studi kausal komparatif serta sumber data yang dipakai merupakan data primer. Populasi serta sampel yang digunakan merupakan wajib pajak yang ada pada kawasan Kabupaten Wonogiri dengan tehnik pengambilan sampel berupa purposive sampling melalui menetapkan beberapa kualifikasi tertentu melalui sebaran kuesioner. Tehnik analisis data yang dipakai ialah analisis regresi liner berganda. Hasil dari penelitian ini memperlihatkan mengenai variabel pengetahuan perpajakan serta kualitas pelayanan mempunyai pengaruh secara signifikan pada kepatuhan wajib pajak kendaraan bermotor dan variabel tingkat penghasilan serta sanksi perpajakan tidak mempunyai pengaruh pada kepatuhan wajib pajak kendaraan bermotor. Pengaruh secara simultan menunjukkan bahwa seluruh variabel bebas mempengaruhi dengan cara bersamaan pada ketaatan wajib pajak kendaraan bermotor.]]>
<![CDATA[Determinan Sikap Dalam Penggunaan Sistem Keuangan Desa (Siskeudes) ]]>
<![CDATA[Dinda Amelia Kusumastuti]]>;
<![CDATA[Rihan Mustafa Zahri]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7673
<![CDATA[SISKEUDES application is an application developed by BPKP to improve the quality of village financial governance that must be implemented. The implementation of regulations, the success of the purpose of the application of SISKEUDES will determine the effectiveness of the system. The successful implementation of the system is seen from the attitude of the village government in using the system. This research aims to test the perception of usability, perception of ease of use, subjective norms, and complementary to the attitude of use of rural financial system (SISKEUDES) applications. This study used survey methods and took samples in the village government of Madiun Regency and Kediri Regency which positioned as users of SISKEUDES application as many as 230 respondents. Data that has been disseminated through questionnaires is analyzed using partial least square (PLS) based structural models with SmartPLS software version 2.0. The results of this study prove that the user attitude of SISKEUDES application is positively influenced by perception of usability, subjective norms, and compatibility in using SISKEUDES applications. The study found the perception of ease of use had no effect on the attitudes of SISKEUDES application users.Keywords; Perception of Usability; Perception of Ease of Use; Subjective Norms; Compatibility; Attitude]]>
