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Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 346 Documents
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Persepsi Mahasiswa Akuntansi dan Mahasiswa Hukum terhadap Etika Penggelapan Pajak Titah Galih Utami; Agus Widodo
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1284.352 KB) | DOI: 10.20961/jab.v15i2.180

Abstract

This study surveyed the perception of accounting and law students in Sebelas Maret University. The two group of responden were compared to determine whether their perception were different. Population of this research were two group of accounting and law students in Sebelas Maret University Surakarta. A survey was constructed and distributed to group of advanced undergraduate accounting and law students. Sampling method in this survey was purposive sampling. Analysis methods were conducted to this research were pearson’s correlation for validity, cronbach’s alpha for reliability, one sample kolmogorov-smirnov for normalitas, and independent sample T-test for hypothesis testing. The result of this research show that there were different perception of accounting and law students to the ethics of tax evasion. Based on the mean analysis, law students have higher scores than accounting students. This finding indicate that law students more opposed to the tax evasion than accounting students.
Studi Eksperimental Tekanan Ketaatan dan Personal Cost: Dampaknya terhadap Whistleblowing Eka Widi Libriani; Intiyas Utami
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2381.155 KB) | DOI: 10.20961/jab.v15i2.181

Abstract

Whistleblowing is a disclosure of fraud that is done by member of an organization on an illegal practice which happen in an organization. The obedience pressure from wrongdoer to the whistleblower can affect the whistleblower in making decision to report the fraud actions. The presence of personal cost which can be either a sanction or an act of revenge also can be considered by the whistleblower in doing the whistleblowing. This research aims to examine the effect of the obedience pressure and personal cost to the intention of doing whistleblowing. This research was conducted in Satya Wacana Christian University's with undergraduate accounting students from the Business and Economy Faculty as the participants. This study used an experimental design 2x2 between subject which consist of 105 bachelor degree of accounting students whose role as a accounting staff, generated 56 data ready to be analyzed. The results show that: 1) in a low condition of obedience pressure, the intention to do whistleblowing is higher than in high condition of obedience pressure; 2) in a low condition of personal cost, the intention to do whistleblowing is higher than in high condition of personal cost; 3) group who received lower obedience pressure and lower personal cost have the intention of the highest to do whistleblowing.
Pengaruh Earnings Management terhadap Corporate Environmental Responsibility Disclosure dengan Mekanisme Corporate Governance sebagai Variabel Pemoderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011) Marlina Eka Setyorini; Sri Suranta
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3607.905 KB) | DOI: 10.20961/jab.v15i2.182

Abstract

This study examines the effect of earnings management on corporate environmental responsibility disclosure with corporate governance mechanisms as a moderating variable in the relationship. Corporate governance mechanisms in this study is proxied by four variables: the proportion of independent commissioner, the number of audit committee members, institutional ownership, and managerial ownership. This study is also to uses profitability, leverage, and firm size as a control variables. Earnings Management in this research is measured using Eckel Index (1981). This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2011. Data were obtained from the annual report, the company's official website, the financial statements, and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange. Samples were obtained using a purposive sampling method. Hypothesis testing method used is multiple regression analysis with dummy variables. There is a 48 company per years that meet the criteria of the study sample. The results of this study indicate that the independent commissioner, audit committee and managerial ownership has no significant effect in moderating the effect of earnings management on corporate environmental responsibility disclosure. Meanwhile, influential institutional ownership significantly. Two of the three control variables used in this study, namely profitability and leverage doesn’t have a significant influence on the effect of earnings management on corporate environmental responsibility disclosure, while the influence of institutional ownership has a significant influence on the effects of earnings management to corporate environmental responsibility disclosure.
Analisis Kendala Implementasi Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri Adi Firman Ramadhan
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1237.87 KB) | DOI: 10.20961/jab.v15i2.183

Abstract

Background – Accounting information systems (AIS) is both a requirement and a necessity for State Universities (PTN) holding a public service body (BLU) status. This study investigates the implementation problems of the AIS-UNS at the Sebelas Maret University (UNS). The instruments used refer to the instruments of information systems success (Delone and Mclean) model. Research method – The methodology is case study analysis and is descriptive. Result – The study finds that the AIS application in terms of the user interface and infrastructure was sufficient. Operators and administrators state that system quality and service quality are quite good and are satisfied with the application. Information users state that information quality is good but are not satisfied with the AIS-UNS. Currently, the application is being used for financial reporting and has increased timeliness of reporting, and has provided convenience in cash management. The process of planning and budgeting, managing receivables and investments have not used the AIS-UNS application. Conclusion – The main constraints in the implementation of AIS-UNS are: (a) the inherent difficulty of generating combined reports based on PSAK (accrual-basis) and SAP (cash-basis) required for BLUs. (b) Verification process of data and information, (c) Top level management, at the university and faculty level, mind set that AIS is needed only for financial reporting responsibilies. (d) Performance and integrity of relevant human resources are still lacking. Deeper understanding of accounting information systems at BLU universities can be deepened by adding more and varied interviewees for future research
Pengaruh E-Government, Kapabilitas APIP dan Persentasi Penyelesaian Tindak Lanjut terhadap Opini Audit Laporan Keuangan Pemerintah Daerah di Indonesia Indriyani Wulandari; Bandi Bandi
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1414.787 KB) | DOI: 10.20961/jab.v15i2.184

Abstract

Audit Opinion BPK is the result of the audit process in the form of a statement that can be a picture of the quality of financial statements of the government, so that it becomes a reference for the central government in the finance ministries in assessing performance achievement of local government in particular to provide rewards and punishments related to public financial management , In connection with these problems, this thesis aims to obtain empirical evidence about the influence of the existence of the implementation of E-Government, APIP capability, and the percentage of completion of the Follow-up BPK BPK audit opinion. The analysis used in this research is multiple regression analysis using the method of research is purposive sampling. This study uses secondary data IHPS BPK 2015, the data IACM 2013, the data Peggi Kemenkominfo RI 2016. Researchers analyzed 228 local government composed of local government districts and cities. The results showed that the existence of e-government implementation and follow-up Completion Percentage BPK significant impact positively on BPK audit opinion, while APIP capability does not have a significant influence on the BPK audit opinion. APIP is not influential capability to audit opinion because most local governments in Indonesia APIP its capability level remained at level 1 (Initial) so it has not been able to support the implementation of effective governance. Applications of this research in the future it is suggested that the local government, Inspectorate (APIP area), BPK RI to cooperate in creating a better audit opinion that WTP opinion on the financial statements.
Analisis Partisipasi Masyarakat dalam Peningkatan Daya Saing Pariwisata di Kawasan Geopark Danau Toba Andri Zaenal; Gaffar Hafiz Sagala; Nelly Armayanti
Jurnal Akuntansi dan Bisnis Vol 16, No 1 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.926 KB) | DOI: 10.20961/jab.v16i1.186

Abstract

Warisan budaya dan alam adalah aspek wisata berdaya jual tinggi dewasa ini. Sumatera Utara sendiri memiliki warisan budaya luhur yang terletak pada lokasi geografis yang eksotis mengingat kejayaan yang pernah di alaminya pra-reformasi. Sayangnya, potensi tersebut kini tidak diikuti dengan pengelolaan yang tepat. Kondisi ini menjadi menarik seiring dengan adanya konsep community-based tourism yang menempatkan masyarakat pada posisi penting dalam pengelolaan objek wisata. Ditambah lagi, sinyal positif yang telah disampaikan Presiden RI untuk menjadikan kawasan geopark Danau Toba menjadi “The Monaco Of Asia” bisa saja membentuk ekspektasi pasar pariwisata di sumatera utara. Secara umum tujuan penelitian ini adalah: 1) memetakan persepsi pariwisata masyarakat terkait Kawasan Wisata Danau Toba, dan 2) mengidentifikasi variasi persepsi tersebut berdasarkan kategori gender dan tingkat pendidikan. Penelitian ini dilakukan dengan survey dan in-depth interview di lima wilayah sekeliling Danau Toba dengan kunjungan wisata yang tinggi dengan teknik purposive sampling. Responden yang dapatkan melalui survey adalah sebanyak 212 orang responden. Data yang didapat selanjutnya analisis melalui statistik deskriptif dan tabulasi silang. In depht interview dilakukan pada tokoh masyarakat, unsur pemerintah daerah, dan pelaku pariwisata di sekitar Danau Toba. Penelitian ini merupakan exploratory variabel-variabel yang dianggap penting bagi masyarakat yang berimplikasi pada rekomendasi tata kelola daerah wisata Danau Toba. Temuan penelitian merekomendasikan pemerintah, masyarakat, dan stakeholder lebih sadar dan mengetahui strategi, capaian, dan manfaat yang akan didapat melalui pengelolaan lingkungan kawasan wisata danau toba. Kesadaran tersebut nantinya akan berimplikasi pada kemampuan masyarakat menciptakan pengalaman pariwisata yang menyenangkan bagi wisatawan danau toba.
Analisis Flypaper Effect pada Pengujian Pengaruh Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD), Dan Sisa Lebih Penghitungan Anggaran (SILPA) terhadap Belanja Pemerintah Daerah di Indonesia (Studi Tahun 2012-2014) Ahmad Solikin
Jurnal Akuntansi dan Bisnis Vol 16, No 1 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.036 KB) | DOI: 10.20961/jab.v16i1.187

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh PAD, DAU, dan SiLPA terhadap belanja pemerintah daerah serta untuk mengetahui terjadi atau tidak terjadi flypaper effect dalam pengelolaan keuangan pemerintah daerah di Indonesia selama periode tahun 2012 sampai 2014. Penelitian ini juga akan membuktikan apakah pemerintah daerah bergantung pada transfer pemerintah pusat untuk membiayai seluruh pengeluarannya. Objek penelitian ini mencakup seluruh pemerintah daerah yang ada di Indonesia yang mempublikasikan laporan realisasi APBD tahunan (annual) di situs Direktorat Jenderal Perimbangan Keuangan Pemerintah Daerah tahun 2012 hingga 2013 dan Laporan Keuangan Pemerintah Daerah (LKPD) kabupaten atau kota di Indonesia tahun 2014 yang telah diaudit Badan Pemeriksa Keuangan (BPK). Hasil penelitian menunjukkan bahwa PAD berpengaruh signifikan dan mempunyai hubungan yang positif terhadap belanja daerah, DAU berpengaruh signifikan dan mempunyai hubungan yang positif terhadap belanja daerah, serta SiLPA juga berpengaruh signifikan dan mempunyai hubungan yang positif terhadap belanja daerah. Nilai koefisien DAU lebih besar dari PAD dan keduanya signifikan. Hal ini menunjukkan terjadinya flypaper effect pada pengelolaan keuangan pemerintah daerah di Indonesia selama periode tahun 2012 sampai 2014.
Pengaruh Penerapan Corporate Governance terhadap Kinerja Keuangan Perusahaan di Indonesia Sri Wahyu Agustiningsih; Catur Rini Sulistyaningsih; Purwanto Purwanto
Jurnal Akuntansi dan Bisnis Vol 16, No 1 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.826 KB) | DOI: 10.20961/jab.v16i1.188

Abstract

This study aims to examine the effect of the corporate governance to firm performance. Corporate governance is a concept that emphasizes the importance of the right of shareholders to obtain information that is accurate, correct and timely. The structure of corporate governance in this study focuses on board size and the proportion of independent directors.The sampling technique in this research is purposive sampling, which samples are intentionally determined based ciri.sifat characteristics deemed to have a close relationship with the characteristics / properties of the previously known populations. Based on test results obtained in this study concluded that there is significant influence board size and the proportion of independent directors regarding the company's financial performance, both of which are measured by the cash flow return on assets (CFROA) and return on equity (ROE).
Optimalisasi Dana Desa dengan Pengembangan Badan Usaha Milik Desa (BUM Des) Menuju Desa Mandiri Putri Nugrahaningsih; Falikhatun Falikhatun; Jaka Winarna
Jurnal Akuntansi dan Bisnis Vol 16, No 1 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.983 KB) | DOI: 10.20961/jab.v16i1.190

Abstract

Law of The Republic of Indonesia number 6 of 2014, including its implementation regulation, has mandated that village government to be more independent in term of managing its administration and other natural resource they have, including the financial and assets management. The method used in this research is descriptive qualitative, data collection techniques include focus group discussions, in-depth interview, observation, and documentation. The place of research in the Bulusulur village, Wonogiri, Central Java. The results showed that the implementation of village fund is executed with the establishment of Village BUM which has 5 units Enterprises, that is Keceh Swimming Pool, Campgrounds, Clean Water Facilities, Waste Bank, And Integrated Agriculture. However, in practice there are some constraints such as the difference in the paradigm of the stakeholders associated with the management of the Village Funds, lack of participation of the village community in the implementation of the job program of Village BUM, and a lack of knowledge related to the establishment of work plans and financial statements of Village BUM. The solution that is proposed includes competency enhancement training to Village BUM manager, start from strategic planning, programming, budgeting, implementation, and accompaniment of the Village BUM financial statements.
Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, dan Lama Masa Kerja terhadap Penerapan Sistem Akuntansi Pemerintah Daerah (SAPD) pada Kabupaten Ngawi dan Kabupaten Pacitan Bagas Harris Parananda
Jurnal Akuntansi dan Bisnis Vol 16, No 1 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.589 KB) | DOI: 10.20961/jab.v16i1.189

Abstract

Pemberlakuan Peraturan Pemerintah No. 71 tahun 2010 dan Peraturan Menteri Dalam Negeri No. 64 Tahun 2013 menuntut pemerintah daerah menggunakan basis akuntansi akrual pada Sistem Akuntansi Pemerintah Daerah (SAPD). Penerapan sistem akuntansi berbasis akrual di pemerintahan Indonesia memiliki permasalahan tersendiri dari sisi sumber daya manusia. yang belum memiliki pemahaman akuntansi yang memadai untuk menerapkan sistem akuntansi berbasis akrual dikarenakan latar belakang pendidikan yang kurang memadai. Praktis pemerintahan Indonesia hanya mengandalkan pengalaman bekerja para staf keuangan untuk menerapkan SAPD berbasis akrual. Penelitian ini bertujuan untuk mengetahui seberapa jauh pengaruh kualitas staf keuangan daerah yang ditinjau dari pemahaman akuntansi, tingkat pendidikan, dan lama masa kerja terhadap penerapan SAPD berbasis akrual. Populasi dalam penelitian adalah Satuan Kerja Pemerintah Daerah (SKPD) di Kabupaten Ngawi dan Kabupaten Pacitan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner kemudian dianalisis dengan uji regresi linier berganda antara variabel independen dengan variabel dependen. Hasil penelitian ini menunjukan bahwa pemahaman akuntansi staf keuangan daerah berpengaruh terhadap penerapan SAPD, sedangkan tingkat pendidikan dan lama masa kerja tidak berpengaruh terhadap penerapan SAPD.

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