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ACCRUALS (Accounting Research Journal of Sutaatmadja)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : -
Articles 11 Documents
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Search results for , issue "Vol 5 No 02 (2021): Accruals Edisi September 2021" : 11 Documents clear
THE EFFECT OF THE IMPLEMENTATION OF E-BUDGETING, FINANCIAL STATEMENT DISCLOSURE, AND INTERNAL CONTROL ON REGIONAL FINANCIAL MANAGEMENT TRANSPARENCY Angga Vredi Nugroho; Sri Ayem
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.720

Abstract

Regional autonomy is the authority of a region in regulating, administering, and self-managing government and community affairs, including financial management. For this reason, the formulation of the problem of this study is whether e-budgeting affects the transparency of financial management, whether disclosure affects the transparency of financial management, and whether internal control affects the transparency of financial management. This study aims to see the effect of e-budgeting implementation, disclosure, and internal control on financial management transparency. The variables of this study are the implementation of e-budgeting, disclosure of financial reports, internal control and transparency of financial management. The sampling technique was purposive sampling. The data source uses primary data. The data collection method uses a questionnaire method. The analysis technique used is regression analysis with a significance level of 5%. The results showed that the implementation of e-budgeting and the disclosure of financial reports had a positive and significant effect on the transparency of financial management and internal control had no positive and significant effect on the transparency of financial management. This research contributes to government officials in demonstrating their role in promoting regional financial transparency.
THE EFFECT OF MOTIVATION, SELF EFFICACY, TRINGA AND UNDERSTANDING OF PMK NUMBER 111/PMK.03/2014 ON CAREER INTEREST OF ACCOUNTING STUDENTS AS TAX CONSULTANTS Sri Ayem; Ryan Hidayat
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.723

Abstract

This study aims to examine the effect of motivation on the interest of accounting students in a career as a tax consultant, the effect of self-efficacy on the interest of accounting students in a career as a tax consultant, the effect of Tri-Nga on the interest of accounting students in a career as a tax consultant, and the effect of understanding on the regulation of the minister of finance number 111. /PMK.30/2014 on the interest of accounting students to have a career as tax consultants with a case study of students at the University of Sarjanawiyata Tamansiswa especially the Accounting Study Program The sample used in this study was UST Accounting students class 2017 – 2018 with a sampling technique using snowball sampling. The data obtained in this study are in the form of responses from respondents by filling out questionnaires that have been distributed via google form with a total sample of 109 respondents. The research data was processed using IBM SPSS 22 software, with data quality methods using validity and reliability tests, while the data analysis method used descriptive statistical tests and classical assumption tests consisting of: normality test, multicollinearity test, and heteroscedasticity test, and to test the hypothesis in this study using multiple linear analysis, coefficient of determination (R2), and partial test (t test). Based on the data processing that has been carried out in this study, it shows that motivation has a positive effect on the interest of accounting students to have a career as tax consultants. Self efficacy has a negative effect on the interest of accounting students in a career as a tax consultant. Tri-Nga has a positive effect on the interest of accounting students to have a career as a tax consultant. Understanding of the regulation of the minister of finance number 111/PMK.30/2014 has a negative effect on the interest of accounting students to have a career as tax consultants.
ACADEMIC CHEATING BEHAVIOR: COMPARISON BETWEEN ACCOUNTING AND NONACCOUNTING STUDENTS Desirianingsih Haryati Parastri; Andreas Vernando
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.752

Abstract

Scandals occurred in various parts of the world result in a crisis of the accounting profession credibility. Various previous literatures provide evidence that cheating behavior in the work environment is significantly related to academic cheating behavior during college. This study aims to investigate how accounting students perceive fraudulent behavior and whether there is a difference between academic cheating behavior between accounting and non-accounting students. This research uses a sample of 203 students consisting of 109 accounting students and 94 non-accounting students from three universities in Yogyakarta. Further, t-test and chi-square test are employed to analyze. This study finds that there are differences in perceptions of fraud between accounting students and non-accounting students. Accounting students are more likely to commit academic fraud than students in other fields. In addition, this study also finds that academic cheating behavior is common because all respondents have at least committed 1 of 13 types of fraudulent behavior. Moreover, students perceive the most serious cheating behavior is using cheat sheets that are not permitted during the exam and viewing or copying from others at the time. Meanwhile, the least serious cheating behavior is finding out the questions in the exam before the exam schedule and working together on assignments that should be finished individually.
Analysis the Effect of Short Term Debt on Earnings Management in Companies Listed on Indonesian Stock Exchange Sukiantono Tang; Lina Wati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.755

Abstract

The purpose of this research is to examine the impact of short term debt on earnings management. The independent variable include is short term debt. The dependent variable is earnings management which is measured by (Dechow & Dichev, 2002) modified by (McNichols, 2002) model. This research used purposive sampling to non-financial companies which are listed in Indonesia Stock Exchange from 2014-2018. The data was analyzed by data panel regression. The result of this research indicates that short term debt has a significant positive effect on earnings management in companies with high short tern debt values and significant negative effect in companies with low short term debt values.
ZERO EXEMPTION THRESHOLD FOR CORPORATION AS AN ALTERNATIVE TO INCREASE VAT REVENUE Muhammad Haidar Taqiyyuddiin; Suparna Wijaya
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.865

Abstract

The registration threshold for which enterprises are exempt from the obligation to be registered as taxable enterprises (Exemption Threshold) in Indonesia’s Value Added Tax (VAT) regime is exceptionally high compared to most of other countries. This situation resulted in the potency of VAT revenue that isn’t collected by Indonesian government at the optimal level, which is why the Indonesia’s Exemption Threshold needs to be reconsidered. This research explores the possibilities to regulate Exemption Threshold through a new concept, that is the zero Exemption Threshold for corporation. This study’s research design is multi-method qualitative study, using primary and secondary qualitative data for analysis. The results provide that the concept of zero Exemption Threshold for corporation is not only followed by arguments that give justification for this concept, but also followed by arguments that give refusal for this concept. In regards to VAT revenue, that concept can bring more VAT revenue, but the increase is not significant. Furthermore, that concept can be enforced by Indonesia’s Ministry of Finance after considering several crucial points. Lastly, the idea of zero Exemption Threshold for corporation can bring positive and negative impacts for Indonesia in general. The merits from this research are to accommodate a fresh insight in rearranging Exemption Threshold in order to optimalize VAT revenue, to be an input and consideration material for the Indonesia’s Ministry of Finance in the context of rearranging Exemption Threshold, and to contribute to the literature related to the topic discussed in this research. Nevertheless, this research also has its own flaw, namely this research uses qualitative method so that the research results are more subjective. To cover this flaw, it is necessary to conduct further research with quantitative method to produce more objective research, as well as to complement and strengthen this research.
Stock Split : Examination to Signaling on Indonesia Stock Exchange 2017-2019 Abdul Hafiz Tanjung; Helma Yunia Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.866

Abstract

The purpose of this research is to provide empirical evidence for signaling theory in the companies that conducted stock splits on Indonesia Stock Exchange between 2017 and 2019. This research examined the profit growth of companies that do and do not stock splits in period before stock split. Non-parametric statistics, the Mann-Whitney U test were utilized in the statistical analysis. Normality test were previously used to determine the statistical analysis that would be utilized. This research used a sample size of 28 companies that splitting their stock and 86 companies that do not split their stock. The research found that profit growth differences in the year 2017, 2018, 2019 and pool data from 2017 to 2019 are signaling.
TRANSFER PRICING AND TAX AGGRESSIVENESS IN MULTINATIONAL COMPANIES BEFORE AFTER THE TAX AMNESTY PROGRAM Olivi Sabilla Sa'dani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.875

Abstract

The Tax Amnesty in Indonesia of 2016 aims to increase tax revenue, which will be used to finance development. Tax Amnesty is also expected to reduce transfer pricing practice by holding a period of recognition of assets for a minimum of three years to increase domestic liquidity and domestic investment. In comparison, transfer pricing itself will affect a company's tax aggressiveness. The purpose of this study is to examine the effect of transfer pricing and tax aggressiveness before and after the tax amnesty policy. This study uses secondary data in annual reports of a multinational company registered on the Indonesia Stock Exchange from 2014 to 2019. The method of determining the sample is purposive sampling, the selection of models based on specific criteria. The method of analysis of this research is non-parametric approaches. The results of this study indicate the difference in transfer pricing before and after the tax amnesty policy. At the same time, there is no difference in the level of tax aggressiveness before and after the tax amnesty.
ASSESSMENT OF THE EFFECTIVENESS OF LOANS AND THE INFLUENCE OF THE RELATIONSHIP QUALITY OF THE DEVELOPMENT PARTNER ON THE FINANCIAL PERFORMANCE OF MSES IN THE MSE FINANCING PROGRAM FOR THE TJSL UNIT PT DAHANA (PERSERO) Asep Kurniawan; Indah Umiyati; Obi Pangestu
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.881

Abstract

This study was conducted to determine whether there is an effect of loan effectiveness and relationship quality on the financial performance of MSEs, either partially or simultaneously. The data used in this study is primary data, with the help of a questionnaire or questionnaire in the form of a google form. The data collection method in this study used a non-probability sampling approach with a purposive sampling technique. The number of samples in this study were 70 respondents, who were foster partners of PT Dahana (Persero) in Subang Regency. The data is processed and tested using data quality test methods, classical assumption tests, multiple regression analysis, and hypothesis testing
ANALYSIS THE EFFECT OF PENTAGON FRAUD THEORY IN DETECTING FINANCIAL STATEMENT FRAUD Icih Icih; Asep Kurniawan; Amelia Andini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.884

Abstract

This research is are empirical study to determine the effect of fraud factors based on pentagon fraud theory in detecting financial statement fraud by using the fraud score model (Case studies on infrastructure, utility, and transportation sector companies listed on the Indonesian Stock Exchange in 2015-2019). The population in this study ware all companies in the infrastructure, utility, and transportation sector listed on the Indonesian Stock Exchange in 2015-2019 accessed through the BEI (www.idx.co.id) and company website. The sample data used in this study was 245 samples consisting of 49 companies. The sampling was done based on the purposive sampling method. The independent variables used in this study were the financial target, financial stability, external pressure, personal financial need, ineffective monitoring, naturally of industry, change in auditor, change in director, dualism position, political connection, and CEO tenure. The dependent variable used in this study was financial statement fraud. The data analysis in this study used logistic analysis using SPSS ver.22. Based on the results of the analysis showed that financial target and naturally of the industry have a significant negative effect on financial statement fraud, change in auditor have a significant positive effect on financial statement fraud, and another variable does not have a significant effect on financial statement fraud
APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL TO THE INTENTION TO USING MOBILE BANKING SERVICE Bambang Sugiharto; Indah Umiyati; Noni Nissa Sholihah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.885

Abstract

The aim of this research was to analyze the influence of performance expectations, effort expectations, and social influence on the intention to use mobile banking on mobile banking users. The study used three independent variables that are the performance expectations, effort expectations, and social influence, while intention to use mobile banking as a dependent variable. The sample of this research were society users of mobile banking in Subang Regency, West Java Province. Sampling incidental of Non-probability sampling was used as a sampling method with a total sample of 154 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis are used for this study. Statistical method for data testing using SPSS program 22. The result of this research indicates that performance expectations, effort expectations, and social influence have a positive effect on the intention in using either mobile banking, the result of tests on partial or simultaneously.

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