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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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ANALISIS CONTENT IKLAN BIDANG AKUNTANSI DENGAN PERSYARATAN KETERAMPILAN AKUNTAN Herlina Pusparini; Nurabiah Nurabiah; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 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.v7i1.163

Abstract

The purpose of this study is to find out what professional skills are most needed by accountants based on an analysis of job advertisements. This type of research is descriptive research with content analysis approach. The subjects is 14 trusted job search sites in Indonesia. The results of the study stated that the order of qualification of accountant skills required by companies listed on credible job search sites in Indonesia includes 1) technical skills 2) interpersonal skills 3) personal skills 4) intellectual skills and 5) organizational skills. The results of this study indicate that mastery of accounting basics and mastery of technology in the form of accounting software are hard skills that must be possessed by accounting graduates, followed by soft skills such as communication and English, ability to adapt and work under pressure, critical and logical thinking, and ability to work according to deadlines.
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH STUDI EMPIRIS KABUPATEN DAN KOTA SE-EKS KARESIDENAN PEKALONGAN PERIODE 2016-2020 Ika Novita Ardelia; Hilda Kumala Wulandari; Yenny Ernitawati; Dumadi Dumadi
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 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.v7i1.165

Abstract

Since the enactment of the law on regional autonomy, every local government is required to manage finances. Every year, transparency and responsibility are paramount. Good financial management is proven to greatly affect the financial performance of a region. Therefore, this study examines and analyzes the impact of financial performance on local revenues, capital expenditures, and balancing funds. This is done through an empirical approach with secondary data collected from the City and Regency of the former Pekalongan Residency for the 2016-2020 period in the form of the APBD realization financial report used as a secondary data sample in this study using the saturated sampling method. The results of this study indicate that the first local revenue has an effect on the financial performance of local governments. Second, this study reveals that capital expenditure does not have a significant impact on the financial performance of local governments. Third, balancing funds have a significant effect on the financial performance of local governments. Finally, it was found that the simultaneous influence of regional original income, capital expenditure, and balancing funds was significant on the financial performance of local governments.
ANALISA SIMDA-NEXT GENERATION (SIMDA-NG) Intan Rakhmawati
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 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.v7i1.168

Abstract

SIMDA is an application used to create documents and reports, related to regional financial management. In 2022, SIMDA Finance V.2.9.0.9 and SIMDA Planning, have been integrated into SIMDA-Next Generation (SIMDA-NG). This study aims to analyze a system that provides convenience and effectiveness in better process of recording and reporting transactions. This type of research is descriptive analytical. The result, In terms of sustainability, SIMDA Finance V.2.9.0.9 provides an effective system for recording and reporting better transactions, because this application is stable. However, in terms of the Electronic Based Government System (SPBE), SIMDA-NG is better, although it is still undergoing updates.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC Ulfah Rahmawati; Kholilah Kholilah
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
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.v7i2.189

Abstract

This study aims to determine the financial performance before and during the Covid-19 pandemic in Indonesia. This study used a comparative quantitative method with Kruskal Wallis test to compare the financial performance of 312 companies on the Indonesian stock exchange. The results of this study show differences in liquidity, solvency, profitability, and financial activities of companies before and during the Covid-19 pandemic. This difference is due to the conservative nature of the company to expand its business and allocate investments in instruments or sectors that do not have high risks. This condition causes many companies to make efficiencies by breaking off employment relations or reducing employee salaries, which impacts people's purchasing power. The decline in people's purchasing power and mobility restrictions decreased the company's income. This study could not find the difference between the liquidity ratio and the current and quick ratio. This result allows the use of other liquidity measurements such as the cash turnover ratio because it shows the relative value between the value of net sales to net working capital.
APAKAH GCG MEMODERASI PENGARUH EARNING DAN CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM? Baniady Gennody Pronosokodewo; Vidya Vitta Adhivinna; Lulu Amalia Nusron
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
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.v7i2.188

Abstract

Kegiatan operasi/bisnis pada bank umum berfokus pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Oleh karena itu, penerapan GCG pada bank umum menitikberatkan pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel sesuai dengan kriteria yaitu sebesar 18 perusahaan perbankan. Penelitian ini menggunakan metode SEM-PLS dengan alat statistik WarpPLS yang menguji hipotesis menggunakan path analysis. Hasil uji hipotesis menunjukkan bahwa earnings berpengaruh positif terhadap kinerja keuangan didukung, capital berpengaruh positif terhadap kinerja keuangan tidak didukung, GCG memoderasi pengaruh earnings terhadap kinerja keuangan tidak didukung, dan GCG memoderasi pengaruh capital terhadap kinerja keuangan didukung.
IMPLEMENTASI SHARIAH GOVERNANCE BERBASIS WAQF CORE PRINCIPLES PADA BADAN WAKAF INDONESIA PERWAKILAN PROVINSI NTB Indria Puspitasari Lenap; Nina Karina Karim; Elin Erlina Sasanti
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
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.v7i2.193

Abstract

Penelitian ini bertujuan untuk menganalisis kesesuaian antara praktik shariah governance yang dijalankan oleh Badan Wakaf Indonesia (BWI) perwakilan NTB dengan pedoman Waqf Core Principles (Prinsip Pokok Wakaf). Penelitian ini menggunakan pendekatan kualitatif jenis deskriptif. Adapun informan dari penelitian ini yaitu Ketua, Wakil Ketua, Bendahara, Divisi Pembinaan Nazhir, Divisi Pengelolaan dan Pemberdayaan Wakaf, Divisi Penelitian dan Pengembangan Wakaf. Hasil penelitian menunjukkan bahwa dalam pelaksanaan tata kelola syariah/shariah governance di BWI, masih banyak terdapat ketidaksesuaian antara waqf core principles dengan praktik yang dilakukan oleh Badan Wakaf Indonesia terkait tugasnya dalam mengawasi lembaga wakaf di NTB. Ketidaksesuaian itu disebabkan kurangnya pengetahuan dan kompetensi dari pihak BWI dalam menjalankan praktik tata kelola syariah yang sesuai dengan waqf core principles. Namun, upaya penerapan kepatuhan syariah telah dilakukan dalam beberapa kegiatan operasional lembaga wakaf yang berpedoman pada peraturan Badan Wakaf Indonesia, seperti adanya pelaporan keuangan dan ketepatan waktu penyelesaiannya
FINANCIAL CONDITION OF LOCAL GOVERNMENT AFTERMATH OF COVID 19 PANDEMIC-ARCHIVAL ANALYSIS Ika Kurnia Indriani
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
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.v7i2.200

Abstract

This research aims to examine two aspects: (1) the provincial government of Indonesia's financial condition index; and (2) the influence of the financial condition on cases of COVID 19 handling. This study uses a descriptive quantitative approach with archival data analysis for 2015-2021. The provinces of Aceh, DKI Jakarta, Kalimantan Timur, NTT, and Papua Barat have the best financial condition index in Indonesia, according to an assessment of provincial government financial health. Financial condition has an simultaneous effect on COVID-19 pandemic handling. The results showed that H1 was approved with sig. 0.001 of simultaneous influence of provincial government's financial condition on COVID-19 cases. H3 is recognized with sig <0.001 that financial independent index partial effect on COVID-19 cases. With a sig. 0.187, H3 is rejected, indicating that budget solvency has no partial impact on the 19 cases. With a sig. 0.885, H4 is refused, indicating that service level solvency has no influence on situations of COVID-19. Budget solvency, financial independence, and service level solvency are independent variables that can account for 38,1% of the 19 covid cases that occurred in the province.
CONTINGENCY FACTORS IN MANAGEMENT ACCOUNTING PRACTICES IN MSMEs IN THE FOOD SECTOR IN CENTRAL JAVA Khoirul Fuad; Winarsih Winarsih; Retno Tri Handayani; Zuliyati Zuliyati
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
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.v7i2.202

Abstract

The Covid-19 pandemic impacts the increasing of environmental uncertainty for a business. Amid this condition, as one of the pillars of the country's economy, MSMEs must have high business quality and competitiveness. With good management accounting practices, MSME owners will have sufficient information relevant to their business. This certainly impacts the higher and more valid decisions taken by managers or business owners. Therefore, it is essential to investigate what contingency factors affect management accounting practice. The object of this study is SMEs in the food sector in Semarang. The hypothesis test used is multiple linear regression. The results of this study indicate that environmental uncertainty and information technology have a positive effect on management accounting practices. For market competition and accounting, training is not proven to significantly affect management accounting practice.
POTENSI FOOD LOSS DAN FOOD WASTE PADA UMKM: MFCA, NUDGING DAN NEUTRALIZATION THEORY Taufika Nurani Fajri; Elvia R. Shauki
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
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.v7i2.187

Abstract

This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City where food loss and food waste dominate in landfill resulted in overload capacity. Warteg did not know about food loss and food waste ‘s potential, so it was ignored. The analysis was carried out to calculate the potential for food loss and food waste generation using material flow cost accounting (MFCA) from 6 Warteg units and using neutralization and nudge theory to see the behavior of Warung Tegal in management. Case study research strategy with observation and interview research instruments using primary data. The results showed that Warteg A produced a FLW of 10.57%, equivalent to Rp. 568,855. Warteg has not carried out optimal management of neutralization through 3 (three) neutralization techniques: denial of responsibility, denial of injury, and appear to higher loyalty. Warteg minimally mitigates food loss and food waste through nugding carried out upstream and downstream.
RESILIENSI PERBANKAN INDONESIA SELAMA PANDEMI COVID-19: SUATU EVALUASI MULTIDIMENSIONAL BERBASIS MCDM Djaja Perdana
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
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.v7i2.212

Abstract

Abstract: This study aims to analyze the resilience level of a banking group sample in Indonesia during the Covid-19 pandemic classified by core capital-3 (KBMI 3) through the application of the TOPSIS method as an MCDM-based multidimensional evaluation by considering a number of weighting factors. The results of this study are the scores and rankings of each bank which are categorized into three groups namely top resilient, middle resilient, and low resilient. BTPN and MEGA are the most resilient banks while BBTN is the least resilient bank in dealing with the negative impact of the Covid-19 pandemic in our sample. This study concludes that banks with low capital adequacy ratios, low liquidity ratios, low profitability ratios, and low credit quality levels are the most vulnerable to shocks during the Covid-19 pandemic. Therefore, bank management is expected to strengthen its capital adequacy ratio, and improve the effectiveness of credit management to reduce the number of non-performing loans and mitigate risks through the application of prudential principles in distributing loans and not relying on income from credit interest only. Abstrak: Penelitian ini bertujuan menganalisa tingkat resiliensi satu sampel kelompok bank di Indonesia selama pandemi Covid-19 yang diklasifikasikan berdasarkan nilai kepemilikan modal inti 3 (KBMI 3) melalui penerapan metode TOPSIS sebagai suatu evaluasi multidimensional berbasis MCDM dengan mempertimbangkan sejumlah faktor pembobotan. Hasil penelitian ini berupa nilai dan peringkat setiap bank yang terbagi ke dalam tiga kategori resiliensi yaitu top resilient, middle resilient, dan low resilient. BTPN dan MEGA di dalam sampel penelitian ini merupakan bank-bank yang paling tinggi resiliensinya sedangkan BBTN merupakan bank yang paling rendah resiliensinya dalam menghadapi dampak negatif pandemi Covid-19. Penelitian ini menyimpulkan bahwa bank-bank yang memiliki rasio kecukupan modal, rasio likuiditas, rasio profitabilitas dan tingkat kualitas kredit yang rendah merupakan bank yang paling rentan terhadap guncangan selama pandemi Covid-19. Oleh karena itu, manajemen perbankan diharapkan dapat memperkuat rasio kecukupan modal yang dimiliki, meningkatkan efektivitas pengelolaan kredit untuk mengurangi jumlah kredit bermasalah dan melakukan mitigasi risiko melalui penerapan prinsip kehati-hatian dalam mendistribusikan kredit serta tidak menggantungkan pendapatan hanya dari bunga kredit.

Page 13 of 26 | Total Record : 258

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