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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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PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs Bambang Sugiharto; Sri Mulyati; Aprillia Verra Puspita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.613

Abstract

This study aims to determine perceptions of the ease of use of fintech in MSMEs financing. The research method used is quantitative using primary data sources obtained through questionnaires distributed and filled out by respondents. The sampling technique used in this study was purposive sampling. The population in this study is MSMEs in Subang district. The results of the study indicate that there is a relationship between fintech and MSMEs financing, where MSME actors have increased sales due to fintech, fintech makes financing easy.
INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT Icih Icih; Lintang Riyunti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.614

Abstract

Sistem Pengendalian Intern merupakan salah satu kriteria dalam pemeriksaan laporan keuangan pemerintah daerah. Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) merupakan peran penting dari Aparat Pengawas Intern Pemerintah (APIP).Inspektorat Daerah merupakan Aparat Pengawas Intern Pemerintah. Inspektorat Daerah sangat berperan dalam peningkatan opini audit laporan keuangan pemerintah daerah. Perolehan opini audit Wajar Tanpa Pengecualian terhadap laporan keuangan pemerintah daerah Kabupaten Subang dari tahun 2014 sampai dengan 2019 baru tercapai 33%. Efektivitas pengawasan yang dilakukan oleh inspektorat daerah dapat dilihat berdasarkan kualitas Laporan Hasil Pemeriksaan. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, skeptisisme profesional, budaya dan kompetensi terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang baik secara parsial maupun simultan. Penelitian ini menggunakan metode survei dan populasinya adalah seluruh pegawai Inspektorat Daerah Kabupaten Subang. Data yang digunakan terdiri dari data primer yang berasal dari penyebaran kuesioner kepada pegawai Inspektorat Daerah Kabupaten Subang. Analisis data yang digunakan adalah analisis SEM (Structural Equation Modeling) dengan Software SmartPLS versi 3.0. Hasil dari penelitian ini adalah sebagai berikut: (1) variable independensi, integritas, skeptisisme profesional dan kompetensi berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang , (2) variabel budaya tidak berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang (3) variabel independensi, integritas, skeptisisme profesional, budaya dan kompetensi secara simultan berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang
Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.622

Abstract

This study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accounting student’s leadership perception before and after got this education. We hope that this study can contribute to support the Accounting Profession to have the professional Accountants who deserve to lead this profession in time to come. The research data were obtained through some questionnaires that have been distributed to 100 students who haven’t got the 360 Degree Leadership Education and 100 other students who have got it in 2019. We used Non-Probability Sampling with the Purposive Sampling Method to get representative sample. We also used the descriptive analysis, Simple Linear Regression, and the comparative hypothesis testing to test the hypothesis. The results show that the 360 Degree Leadership Education influences the leadership perception of the Accounting students by 27.5%. This research indicates that there is different leadership perception between these two groups of students. Furthermore, it shows that the Accounting student who haven’t got the 360 Degree Leadership Course tend to agree with the myth of leadership while the other students who have got it show the opposite tendency. Keywords: 360 Degree Leadership Education; Leadership Perception; Accounting Students.
ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY Debbianita Debbianita; I Nyoman Agus Wijaya; Ita Salsalina Lingga; Maria Maria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.626

Abstract

This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.
THE INFLUENCE OF CORPORATE ENVIRONMENTAL PERFORMANCE ON ENVIRONMENTAL DISCLOSURE WITH ENVIRONMENTAL RISK AS A MODERATING VARIABLE Rosiyana Dewi; Rulianto Situmorang
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.627

Abstract

Currently environmental performance is information that can increase company value, encourage companies to always disclose it in various media, however, environmental risks also need to be considered. The objective of this study is to analyze the influence of environmental performance on environmental disclosure with environmental risk as a moderating variable. The population of this study are manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sampling technique used is purposive sampling method, so there are 75 sample obtained that meet the criteria. The analytical method used to test the hypotheses in this study is multiple regression analysis. The results show that environmental performance and environmental risk have a significant positive influence on environmental disclosure, while environmental risk significantly weaken the influence of environmental performance on environmental disclosure.
THE EFFECT OF AUDITOR'S COMPETENCY, PROFESSIONALISM AND EXPERIENCE ON MATERIALITY LEVEL CONSIDERATIONS Muhammad Naufal Hilmi; Novita Novita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.628

Abstract

This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This research is a quantitative research with primary data through distributing questionnaires. Methods of data analysis in this study using the Partial Least Square (PLS) method. The results of this study prove that the competence, professionalism and experience of auditors have a positive effect on the consideration of the level of materiality of auditors who work in KAP DKI Jakarta Region.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE Aurora Angela; Vinny Stephanie Hidayat; Oktavianti Oktavianti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.629

Abstract

This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three consecutive years, namely 2017, 2018, and 2019. The technique to test the hypothesis is Simple Linear Regression Analysis. It is used to determine the effect of CSR disclosure on profitability and the effect of CSR disclosure on company value.The result of this study is the disclosure of CSR does not have a significant effect on profitability neither does it affect the company value. Despite the fact that the results show that CSR disclosure does not have a significant effect, the authors suggest that companies continue carrying out CSR activities because it is a long-term investment activity.
THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES Dede Sevi; Sri Mulyati; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.685

Abstract

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.
DETERMINANT FACTORS THAT INFLUENCE THE ORIGINAL INCOME OF THE VILLAGE Farida Rika Arini; Icih Icih; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.686

Abstract

This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study using secondary data types. The sample selection technique uses purposive sampling to produce 103 villages. The results showed that: (1) Village financial management partially has a significant positive effect on village original income, (2) Village building index partially has no effect on the original income of the village, (3) education level of the apparatus of the village government partially did not have effect on village original income, (4) Village consultative bodies partially do not affect the village's original income, (5) village financial management, village building index, education level of the apparatus of the village government and village consultative bodies simultaneously have a significant effect on village original income.
THE EFFECT OF E-PROCUREMENT SYSTEM IMPLEMENTATION, COMPETENCE AND COMPENSATION ON EMPLOYEE PERFORMANCE OF GOODS/SERVICES PROCUREMENT Nenden Maulida Yuliawati; Icih Icih; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.698

Abstract

This research was conducted to analyze the magnitude of the effect of the partial and simultaneous implementation of the E-Procurement, Competence and Compensation System on the Goods / Services Procurement Employee Performance in Subang Regency. This research uses quantitative explanatory methods. The population and sample of the study are employees in the New / Service Procurement Unit in Subang Regency, so the total population is 31 people. Data collection methods used in this study are survey methods by distributing questionnaires. Where each respondent is given questions / statements as many as 32 items using a Likert scale. Data is processed using SPSS 22.0 version. Based on the results of data processing obtained results there is a positive and significant effect for the variable Application of E-Procurement, Competence and Compensation System partially and simultaneously to Employee Procurement of Goods / Services.

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