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INDONESIA
Jurnal Aplikasi Akuntansi
Published by Universitas Mataram
ISSN : 2549158X     EISSN : 26222434     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan.
Arjuna Subject : -
Articles 258 Documents
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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN Nely Anggraini; Herlina Pusparini; Robith Hudaya
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.106

Abstract

This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.
IMPLEMENTASI KEBIJAKAN AKUNTASI PEMERINTAH DALAM MANAJEMEN ASET TETAP SATUAN KERJA Lugas Brillian; Agus Sunarya Sulaeman
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.108

Abstract

Every fixed asset owned and/or controlled by the central government work unit is part of the state assets which will be presented in Financial Report of Central Government. Accounting for fixed assets to produce LKPP is carried out on a cash basis as regulated in Technical Bulletin 15 concerning Accrual-Based Fixed Asset Accounting. The formulation of the problem discussed is the implementation of accounting policies starting from the classification, recognition, measurement, depreciation, as well as the presentation and disclosure of fixed assets in government work units. The aim is to see the accuracy of the implementation of fixed asset accounting policies in government work units. The government work unit that is the object of research is the regional office of one of the ministries in Lampung Province. Research data retrieval is done by interview and document method.
REAKSI PASAR SAHAM PERUSAHAAN FARMASI SEBELUM DAN SESUDAH COVID-19 DI INDONESIA Kartika Pradana Suryatimur; Nibras Anny Khabibah
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.112

Abstract

The COVID-19 pandemic has had an impact on social and economic activities that have an impact on stock market conditions in the world, including Indonesia. This study identified differences in stock prices and stock trading volumes (TVA) of companies in the pharmaceutical sector before and after the announcement of the first COVID-19 case in Indonesia. The sample used is 10 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is an event study using paired sample t-test. Based on the test results, there was a difference in prices before and after the announcement of the first COVID-19 case in Indonesia, but there was no difference in trading volume testing.
FIRM VALUE PERFORMANCE: PROFITABILITY PERSPECTIVE AND CAPITAL STRUCTURE AT STATE-OWNED BANK Kendri Nengah Sukendri; Ni Putu Ari Aryawati
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.110

Abstract

This study aims to determine the relationship and influence of profitability variables and capital structure on firm value toward BUMN's bank listed stated-owned enterprises 2014-2018 in Indonesia. The method of determining the sample is pooling data that examines the entire population and found as many as 4 companies using multiple linear regression with SPSS 23.0 analysis technique. Based on the results of the analysis found that profitability has a significant effect on firm value. Capital structure has no significant effect on firm value.
PENGARUH KEJELASAN SASARAN ANGGARAN , PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIP) (STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN ROKAN HILIR) Deni Harianto; Kennedy; Arumega Zarefar
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.111

Abstract

Penelitian ini bertujuan untuk menguji : (1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah daerah, (2) pengaruh pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah daerah, (3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah daerah, (4) pengaruh pemanfatan teknologi informasi terhadap akuntabilitas kinerja instansi pemerintah daerah. Populasi dalam penelitian ini adalah 26 Organisasi Perangkat Daerah Kabupaten Rokan Hilir. Dalam penelitian ini, sampel yang digunakan yaitu berjumlah 51 Responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan meyebarkan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 23.0. Hasil penelitian ini menunjukkan bahwa : (1) kejelasan sasaran anggaran berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan sebesar 0,000 < 0,05, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (4 ) pemanfatan teknologi informasi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05
PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (INCOME SMOOTHING) DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Rahmasari Sari; Deni Darmawati
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.113

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh cash holding dan financiallleverage terhadap perataan laba (income smoothing) dengan goodlcorporatelgovernancelsebagai variabel moderating. Penelitian ini menggunakan perusahaan manufaktur yang terdaftarldi Bursa Efek Indonesia (BEI) tahun 2017-2019 sebagai sampel. Sampel penelitian ini berjumlah 174 perusahaan yang dipilih dengan metode purpossive sampling, dengan periode pengamatan 3 tahun. Metode yang digunakan untuk menganalisis hubungan antar variabel adalah metode regresi logistik. Berdasarkan hasil penelitian dapat diperoleh simpulan bahwa cash holding tidaklberpengaruh terhadap perataan laba (income smoothing), financial leverage berpengaruh terhadap perataan laba (income smoothing), good corporate governance tidak mampu memperlemah pengaruh cash holding terhadap perataan laba (income smoothing), dan good corporate governance mampu memperlemah pengaruh financial leverage terhadap perataan laba (income smoothing).
PEMBARUAN PENGELOLAAN KEUANGAN DESA MELALUI SDG’S DESA: DAPATKAH MENUTUP KETERBATASAN SISTEM KEUANGAN DESA? (STUDI PADA DESA DI KABUPATEN LOMBOK BARAT) Intan Rakhmawati; Sapto Hendri BS.; Wirawan Suhaedi
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.125

Abstract

The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data.
ANALISA KINERJA KEUANGAN RUMAH SAKIT DAN FARMASI SEBELUM DAN SETELAH COVID 19 Bambang; Lalu Takdir Jumaidi; D. Tialurra Della Nabila
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.136

Abstract

The purpose of this study was to analyze and compare the financial condition of hospital and pharmaceutical sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Springate and Zmijewski models. This study uses agency theory and signaling theory where complete, relevant, accurate and timely information is needed by investors in the capital market as an analytical tool for making investment decisions. The type of research used is comparative descriptive research. This comparative study aims to compare the financial performance of the hospital and pharmaceutical sectors before and during COVID-19. The sampling method in this research is purposive sampling method with the number of observers 21 companies. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Analysis of the data using the Springate and Zmijewski method to determine the financial condition then perform individual and comparative analysis. According to the Springate model, pharmaceutical companies and hospitals prior to the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 7 (seven) companies that experienced unhealthy financial performance. While the Zmijewski model of pharmaceutical companies and hospitals before the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 2 (two) companies that experienced unheharmaceuticalalthy financial performance. Both models have the same rating on 1 company during the covid 19 period.
GREEN CORPORATE SOCIAL RESPONSIBILITY: GREEN INNOVATION DAN NILAI PERUSAHAAN Susi R Cahyaningtyas; Zuhrotul Isnaini; Rahmi Sri Ramadhani
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.137

Abstract

Teori pemangku kepentingan mengungkapkan bahwa semua informasi yang dipublikasikan oleh perusahaan dapat digunakan oleh semua pemangku kepentingan tanpa kecuali untuk mengambil keputusan. Green CSR (GCSR) merupakan komitmen perusahaan untuk menjaga lingkungan dengan mengurangi polusi, limbah, dan efek rumah kaca. GCSR menjadi pemicu bagi perusahaan untuk melakukan inovasi hijau (green innovation) dengan menggunakan material yang ramah lingkungan selama proses produksi dan juga menghasilkan produk yang ramah lingkungan. Penelitian ini bertujuan untuk menguji secara empiris hubungan langsung antara GCSR dan nilai perusahaan serta hubungan tidak langsung antara GCSR dan nilai perusahaan dengan inovasi hijau sebagai variabel mediasi. Sampel penelitian adalah seluruh perusahaan manufaktur yang go public di Bursa Efek Indonesia yang mengungkapkan GCSR periode 2017 - 2018 dalam rupiah. Berdasarkan kriteria sampel diperoleh 83 observasi. Pengujian hipotesis menggunakan analisis jalur dan Uji Sobel. Hasil penelitian menunjukkan bahwa GCSR mempengaruhi inovasi hijau (inovasi proses hijau dan inovasi produk hijau) dan inovasi proses hijau dan inovasi produk hijau mempengaruhi nilai perusahaan. Namun, GCSR tidak mempengaruhi nilai perusahaan dan inovasi proses hijau dan inovasi produk hijau bukan bagian dari mediasi parsial atau penuh, melainkan sebagai variabel independen.
KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Vidya Vitta Adhivinna; Mega Selawati; M. Sulkhanul Umam
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.138

Abstract

The purpose of this research is to detect, examine, and explain the effect of apparatus competence and internal control system on fraud prevention of the villages fund management in the village government of Sentolo Subdistrict Kulon Progo Regency. The research was conducted at 8 Village Government in Sentolo Subdistrict Kulon Progo Regency. The sampling technique in this research was purposive sampling with many respondents 101 village apparatus who were involved in the village fund management in Sentolo Subdistrict Kulon Progo Regency. The data source used was primary data with questuionnaires distributed to the respondents. Multiple regression analysis with the SPSS programmer version 21 is the technique of data analysis. The research results with t test indicated that the variable of apparatus competence (significant value 0,556) do not have an impact on fraud prevention in village fund management. On the other hand, variable of internal control system (significant value 0,000) have an effect on fraud prevention in village fund management. The results of the F test were large 34,410 and the coefficient of determined were large 0,401.

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