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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 142 Documents
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THE EFFECT OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND UNDERSTANDING OF THE ACCOUNT PROFESSIONAL CODE OF CONDUCT ON THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENTS AND THEIR IMPACT ON INTEREST TO BE A PUBLIC ACCOUNTANT Asep Kurniawan; Ai Nuraisah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1012

Abstract

There are many differences in the results of research regarding the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical behavior of accounting students. The diversity of the results of these studies causes this research to be carried out again to obtain empirical evidence. Researchers are interested in conducting research with the title "The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of the Code of Ethics of the Accounting Profession on the Ethical Behavior of Accounting Students and Their Impact on Interest in Becoming a Public Accountant". This study uses quantitative data types. Data collection techniques using questionnaires or questionnaires, questionnaires or questionnaires. In this study, there are three research variables, namely: (1) dependent variable: interest in becoming a public accountant (Z); (2) Intervening variables: ethical behavior of accounting students (Y), and (3) Independent variables: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of Accountants' Code of Ethics. The tests carried out are validation and reliability tests. The data analysis method used is descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the analysis show that partial intellectual intelligence has a positive effect on the ethical behavior of accounting students. The results of the analysis show that partial emotional intelligence has no effect on the ethical behavior of accounting students. Partially, spiritual intelligence has a positive effect on the ethical behavior of accounting students. Partially, the variable understanding of the accountant's code of ethics has a positive effect on the ethical behavior of accounting students. Partially, the variables of intellectual intelligence (X1), emotional intelligence (X2), spiritual intelligence (X3), and understanding of the accountant's code of ethics (X4) simultaneously influence the ethical behavior of accounting students. The ethical behavior of accounting students has no effect on their interest in becoming a public accountant
HOW GENDER DIVERSITY INFLUENCE CORPORATE SUSTAINABILITY PERFORMANCE: A LITERATURE REVIEW RIA ANITA WIDARTI
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.921

Abstract

The concept of sustainability is a company's ability to contribute to economic development, environmental protection and social justice and equity. Sustainability performance disclosure will improve the company's relationship with other parties, such as investors, banks, consumers, suppliers, and other stakeholders. The representation of women in the ranks of corporate decision makers provides new ideas, thoughts, perspectives, and insights related to environmental, social issues and their relationship with stakeholders (Fakir & Jusoh, 2020; Galletta et al., 2021; Gardazi et al., 2020). This study intends to discuss how gender diversity influence corporate sustainability performance with various examples from other countries and Indonesia. The result can provide a discourse for companies and further research to examine and analyze the relationship between gender diversity and corporate sustainability performance. The content analysis technique used for studi. From 251 articles grouped by keywords, 12 articles or journals have been selected according to the inclusion and exclusion criteria set. The observations period is from 2017 – 2020 through search engines and websites for journals and research articles. This study was found that 75% of the selected articles stated that gender diversity had a significant effect on corporate sustainability performance either directly or through mediation or moderating of other variables. In addition, the type of banking industry and industry with high environmental and social exposure shows the ability of women to influence sustainability performance. On the other hand, there are findings that typical, regulations and background in a country also affect the significance of gender diversity on corporate sustainability performance
FINANCIAL GOVERNANCE AND INTERNAL CONTROL SYSTEM OVERVIEW IN PIONEER VILLAGE-OWNED ENTERPRISES Budi Barata Kusuma Utami; Rusdianto Rusdianto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.961

Abstract

This study aims to examine financial governance and the internal control system of Village Owned Enterprises (Bumdes). This issue became important with the attention of various groups after the issuance of the Village Law Number 6 of 2014. This research is an exploratory study using a qualitative approach, and data collection using interview techniques. The results of the study show that the village-owned enterprises Barokah Handayani has a budgeting and planning process, but limited to profit target plan. Bumdes has regular bookkeeping and business reporting but the reports are not in accordance with financial reporting standards. Bumdes in business management and financial governance, has been in accordance with the principles of Bumdes Management namely cooperative, emancipation, transparent, accountable and sustainable
THE IMPACT OF TAX INCENTIVE DISCLOSURE AND PROFITABILITY ON FIRM VALUE DURING THE COVID-19 PANDEMIC Marsha Syifa Zahira Putri; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.979

Abstract

This study examines the impact of Covid-19 tax incentive of income tax article 25 disclosure and profitability during pandemic on firm value. The sampling techique used purposive sampling based on selected criterias. The population of this study are firms of tourisms, hotels and restaurants during 2020-2021 period. The study obtained sample of 50 firms. The sample data compiled from Bursa Efek Indonesia website. The analysis process used analysis stastistic descriptive, panel data regression analysis, multicollinearity testing, heteroscedasticity testing and hypothesis testing. The results showed that disclosure of Covid-19 tax incentive of income tax article 25 had no significant effect on the firm value, profitability during pandemic had positive and significant effect on company value.
THE IMPACT OF INTERNAL AUDIT AND CREDIT POLICY ON NON-PERFORMING LOANS IN COOPERATIVES Lindasari Lindasari; Rahmawati Rahmawati; Abid Ramadhan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1000

Abstract

Ideologically, the biggest problem for the Indonesian nation is building an economic system that is in accordance with the ideals of mutual cooperation. The answer to the ideological question is that cooperatives are an economic basis based on mutual cooperation ideals. Cooperatives prioritize common interests and subordinate individual interests. Cooperatives therefore must have a mandate to grow the community to look after the common interest. The method used is descriptive research method, because this research aims to get answers to opinions, responses or observations, so the discussion must be qualitative in nature or use descriptive words. "Descriptive research tries to find adequate and precise descriptions of all activities, objects, processes, and people." (Sulistyo-Basuki, 2010:110). Its nature is only to provide information by collecting information from various sources, namely literature, magazines, expert opinions, books and other sources. In South Sulawesi alone there are 4,535 active cooperative units, one of which is located in the city of Palopo which has several active cooperatives.
IMPLEMENTATION OF THE BALANCED SCORECARD AS A MEASUREMENT OF PERFORMANCE ASSESSMENT AT THE SOCIAL OFFICE OF SEMARANG CITY Canny Diah Prameswari; Mohammad Hasanudin; Ardian Widiarto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1005

Abstract

This study aims to analyze the performance of Dinas Sosial Kota Semarang using the Balanced Scorecard method. The analytical method used is the descriptive method. The data used are the results of interviews, financial statements of budget realization, number of employees, number of employees attending training, and the value of community satisfaction surveys. The results of this study show that the performance of Dinas Sosial Kota Semarang from a financial perspective in 2019-2021 shows economic conditions with an average value of 88.83%. The performance of the internal business perspective in 2019-2021 shows a very good condition by obtaining an average score of 164.09%. The performance of the learning and growth perspective shows poor conditions by obtaining an average score of 32.94%. The performance of the customer perspective shows a very good condition by obtaining an average score of 88.25%. And the overall performance of the four perspectives shows a very good qualification with a score of 92.11% and a very successful success rate.
The THE EFFECT OF DIVERSIFICATION STRATEGY ON FINANCIAL PERFORMANCE WITH GOVERNANCE AS A MODERATING VARIABLE Estu Widarwati; Nurul Hamidah; Nunik Nurmalasari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1006

Abstract

Financial performance is an important factor and needs to be considered by companies, because financial performance is always needed to evaluate the performance of a company and the performance of a certain period of time. One of the efforts made by the company to improve its performance is to carry out a diversification strategy. A diversification strategy requires proper management in order to optimize its performance. The existence of proper governance can assist decision-making in choosing a diversification strategy to improve the company's financial performance. The goal to be achieved in this research is the effect of diversification strategy on financial performance with governance as a moderating variable. The object of research applied in this study is to analyze the effect of the diversification strategy using the Hierschman Herfindah Index (HHI) proxy on financial performance using the Return on Equity (ROE) proxy with governance as a moderating variable proxied by Managerial Ownership and the Board of Commissioners. This study uses a quantitative approach because the data is in the form of statistical analysis numbers, further research is descriptive verification because it tests the hypothesis. The population in this study are financial companies listed on the IDX. The sample in this study was 15 companies in non-financial companies on the IDX for the 2016-2021 period. This research is a panel because it combines cross section and time series data, and is tested using the E-views9 software application. Based on the results of the study, it is known that the results of the diversification strategy t test have a significant negative effect on financial performance with firm size as a control variable. The results of the MRA H2a test show that managerial ownership strengthens the effect of diversification strategies on finances. The results of the H2b MRA test show that the Board of Commissioners weakens the effect of the diversification strategy on financial performance. The implication in this study is that the diversification strategy carried out by non-financial companies listed on the IDX for the 2016-2021 period has not provided optimal results on company performance. However, the existence of a supervisory mechanism in the form of managerial ownership has proven to be able to encourage managers to make decisions that can reduce the total risk of a diversified company. And it is necessary to increase the supervision of the board of commissioners in diversified companies in order to improve their financial performance.
WHY MICRO BUSINESS HAS NOT READY TO IMPLEMENT ACCOUNTING STANDARDS YET? Pepie Diptyana; Rafi Fahmi Sandy; Erida Herlina
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1008

Abstract

This study aims to describe the reasons of why micro businesses have not implemented accounting standards. We employ non-mainstream method with an interpretive paradigm. Data was collected by in-depth interviews and observations. Main informants of this study are leather craft entrepreneurs in Tanggulangin, Sidoarjo. Due to data validation, triangulation was carried out through interview with owner, three employees and one expert resource person, an active director of a venture capital company, and we also conduct document review. We found that entrepreneur has intention to implement record-keeping procedures, but have not been able yet to apply EMKM accounting standards due to: (1) limited knowledge about the importance of accrual-based accounting and company performance measurement; (2) skeptical attitude towards accounting and pragmatism in financial management; (3) limited human resources.
ANALYSIS OF FINANCIAL LITERACY AND FINANCIAL MANAGEMENT OF MSMEs IN THE CITY AND REGENCY OF TEGAL Juli Riyanto Tri Wijaya; Eliada Herwiyanti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1013

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the economic development of the country. This is because MSMEs are the prime movers of national economic activity, are able to empower the community, provide jobs, and are able to maintain the balance of payments through export activities. The metal industry is a type of industry that supports the production of capital goods and supports other types of industry. The use of metal as the main raw material makes the metal industry have a major role in the growth and development of the national industry. This study uses primary data obtained by distributing questionnaires by random sampling to MSME actors engaged in the metal industry in Tegal. The research object consisted of all MSMEs in the City and Regency of Tegal and 38 research samples were obtained. The results of the study found that financial literacy has an influence on financial management in MSMEs engaged in metal in the City and Regency of Tegal. In addition, the level of financial literacy and financial management of MSMEs in the City and District of Tegal is quite good. The contribution of this research is as a reference for the government in assessing the level of financial literacy and financial management of MSMEs in the City and District of Tegal. This research is also useful for MSME actors to find out how important financial literacy and financial management are for the sustainability of their businesses.
THE EFFECT OF PROFITABILITY, LEVERAGE, INSTITUTIONAL OWNERSHIP COMPANY SIZE AND GENDER DIVERSITY OF THE BOARD OF COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE Bambang Sugiharto; Indah Umiyati; Winda Nuraini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1018

Abstract

The purpose of this study was to determine whether there is an effect of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners on the disclosure of Corporate Social Responsibility (CSR). In this study, various industrial companies have been listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data analysis method used is panel data regression analysis with the EVIEWS 9 program. Then the sample used in this study was 24 companies using non-probability sampling technique and using purposive sampling method in determining the sample criteria that have been set in this study. The results showed that partially the variables of firm size and institutional ownership had a significant positive effect on the disclosure of corporate social responsibility, while the profitability and gender diversity of the board of commissioners had a significant negative effect on the disclosure of corporate social responsibility. Then Leverage has no effect on the disclosure of corporate social responsibility. And the results of the study also show that simultaneously the variables of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners affect the disclosure of corporate social responsibility (CSR).

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