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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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DETERMINAN PENGGUNAAN CROWDFUNDING BERBASIS DONASI Gusi Putu Lestara Permana; Dewa Ayu Bintang Rahayuni
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.v7i2.211

Abstract

The purpose of this study is to understand the use of donation-based crowdfunding services from the user dimension. The location of this study was in the Bali region with a sample of 95 people who met the sample criteria. The collected data were analyzed using Partial Least Square (PLS) with the analysis method using the measurement evaluation model (outer model) and structural evaluation model (inner model). In this study, it can be concluded that the variables used, namely perceived security, corporate accountability, social motivation, and reputation encourage users to use donation-based crowdfunding, this is related to the Theory of Planned Behavior, in this case encouraging interest in using it on the user's side.
PERAN MEDIASI REPUTASI PERUSAHAAN PADA PENGARUH STRUKTUR TATAKELOLA TERHADAP KINERJA BISNIS PERUSAHAAN Erna Widiastuty
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.v7i2.214

Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa reputasi perusahaan memediasi pengaruh struktur tatakelola terhadap kinerja bisnis perusahaan. Sampel terdiri dari 1.267 perusahaan-tahun dengan perioda amatan tahun 2012 sampai 2019. Variabel struktur tatakelola diukur dengan ukuran Dewan Komisaris dan jumlah rapat Direksi. Variabel kinerja bisnis perusahaan diukur dengan ROA dan Tobin's ’s q. Variabel reputasi perusahaan diukur dengan checklist. Hasil pengujian memberikan bukti empiris bahwa peran mediasi reputasi perusahaan pada pengaruh struktur tatakelola terhadap kinerja bisnis perusahaan beragam. Keterbatasan penelitian ini adalah penggunakan laporan tahunan sebagai sumber informasi struktur tatakelola dan reputasi perusahaan. Penelitian di masa depan mempertimbangkan sumber informasi lain untuk mengukur struktur tatakelola dan reputasi perusahaan.
PERAN PENGUNGKAPAN LINGKUNGAN DALAM MENINGKATKAN HARGA SAHAM Wahidatul Husnaini; Susi Retna Cahyaningtyas; Siti Atikah
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.v7i2.218

Abstract

Penelitian bertujuan menguji secara empiris peran pengungkapan lingkungan dalam meningkatkan harga saham. Populasi penelitian adalah semua perusahaan non perbankan dan Lembaga keuangan yang go public di Bursa Efek Indonesia periode 2010 – 2020. Berdasarkan kriteria diperoleh sampel sebanyak 403 observasi. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan lingkungan meningkatkan harga saham. Hasil ini membuktikan stakeholder theory dan signaling theory. Tanggungjawab perusahaan kepada stakeholder yang dibuktikan dengan pengungkapan lingkungan merupakan bentuk moral dan etika perusahaan kepada masyarakat maupun stakeholder. Informasi pengungkapan lingkungan sebagai cara untuk mengurangi asimetri informasi antara perusahaan dengan stakeholder. Informasi lingkungan sebagai sinyal positif bagi pasar yang dibuktikan dengan peningkatan harga saham.
KINERJA KEUANGAN BANK KONVENSIONAL DAN DIGITAL SEBELUM DAN SELAMA PANDEMI COVID-19 Monika Estefani Susanto; Arthik Davianti
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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.v8i1.225

Abstract

This study aims to determine the financial performance of conventional banks, digital banks, and conventional banks with digital services before and during the COVID-19 pandemic. This research is descriptive quantitative research with the data source used as secondary data. The data analysis technique uses financial ratio analysis. These CAMELS factors are classified as the capital ratio, asset quality ratio, management ratio, earnings ratio, liquidity ratio, and sensitivity to market risk ratio. The results show that conventional banks with digital services have the best financial performance compared to the other two types of banks. It can be seen that BCA has the best management, profitability and liquidity performance, while BTPN has the best asset quality and sensitivity to market risk performance. In contrast, as digital banks, Bank Jago and Bank Neo Commerce have the worst financial performance among other banks based on asset quality, management, and profitability performance.
MANFAAT E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI: PENDORONG MINAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA Shania Marcelina; Mitha Restuti
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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.v8i1.226

Abstract

The development of technology in business makes it convenient for entrepreneurs to run their businesses but then creates tighter competition. Entrepreneurs who cannot compete will lose the opportunity to develop their business. It is necessary to get the advantage from technology growth information. This study aims to test the impact of e-commerce's benefits and accounting information systems on the entrepreneurship interest of accounting students. The sample of this research was 241 observations. This study used questionnaires to collect the data and analyze it with regression. This study documented that e-commerce's benefits and accounting information systems encourage entrepreneurship interest in accounting students. Based on the theory of the Technology Acceptance Model (TAM) can explain the perceived benefits and ease of use of technology and the relationship between the benefits of e-commerce and accounting information systems on accounting students' interest in entrepreneurship.
PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYMENT PROTECTION TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN: Nana Alhusna; Ruhul Fitrios; Rheny Afriana Hanif
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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.v8i1.227

Abstract

The study aims to learn how corporate tax aggressiveness is affected by corporate governance, CSR, and employee protections (Empirical Study on Agricultural and Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020). Twenty-six companies were selected for this analysis using a systematic selection technique. This study used SPSS 25 for its statistical analysis, including multiple and simple linear regression. Tax aggressiveness affects company value, and although the board of directors has little bearing on the problem, audit committees do. Corporate social responsibility affects tax aggressiveness, as does employment protection
PERAN DEWAN KOMISARIS DALAM MEMODERASI PROFITABILITAS PADA HARGA SAHAM INDUSTRI CONSUMER GOODS INDONESIA Annisa Shaffana Amalia; Anita Evrilianingsih
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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.v8i1.230

Abstract

This study seeks to empirically evaluate the influence of Return on Assets (ROA) and Net Profit Margin (NPM) on stock prices that are moderated by the size of the board of commissioners (BoC). An archival study using the Moderated Regression Analysis (MRA) technique was conducted on consumer goods businesses that are listed on the Indonesia Stock Exchange (IDX) for the years 2015 through 2019. The purposive sampling method was used to compile a sample of 61 firms. The study's findings indicate that ROA and NPM positively affect stock prices. While the influence of NPM on company stock prices cannot be changed, the size of the BoC can enhance the impact of ROA on stock prices. The findings of this research may be useful to investors, corporate management, and other stakeholders when making decisions in the future.
ANALISIS PERSEPSI MANFAAT APLIKASI E-BUPOT UNIFIKASI PADA INSTANSI PEMERINTAH Ibnu Yudhi Wibowo; Dahlia Sari
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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.v8i1.237

Abstract

This research was motivated by the release of e-Bupot Unifikasi application for government agency taxpayers in September 2021. Unlike the previous application, this application combines all applications for making withholding and tax reporting. This study aims to analyze the perceived benefits of e-Bupot Unifikasi application by Government Agencies registered at KPP Pratama Jakarta Kramat Jati and its effect on tax compliance using the Technology Acceptance Model, the Information System Success Model (ISSM) and instrumental perspective compliance. This study used a quantitative method with descriptive statistics and multivariate analysis using SmartPLS3. Data collected by questionnaire technique. Respondents were 51 Government Agency Taxpayers registered at KPP Pratama Kramat Jati. Results showed that perceived usefulness and perceived ease of use had a significant positive effect on perceived net benefits from using e-Bupot Unification application. Both perceptions are influenced by several attributes of application quality in the ISSM. Perceived net benefits have a significant positive effect on tax compliance. However, tax compliance in terms of timely submission by respondents has not increased significantly with the release of e-Bupot Unifikasi application.
PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Muhammad Wisnu Girindratama; Aulia Nur Firdaus Rahmatullah
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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.v8i1.241

Abstract

This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.
ACCOUNTING CONSERVATISM DURING COVID-19: EVIDENCE FROM INDONESIA Irwan Adimas Ganda Saputra; Maryam Bte Badrul Munir
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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.v8i1.243

Abstract

This study investigated the factors influencing accounting conservatism in the tourism sector during the Covid-19 pandemic. The sample was selected through purposeful sampling and assessed through multiple linear regression. The investigation results showed that leverage significantly impacts accounting conservatism, while business size has a significant negative impact. Neither institutional ownership nor capital institutions significantly impacted accounting conservatism during the COVID-19 pandemic. The study also discovered that firms with a higher level of accounting conservatism were better able to control the impact of the pandemic on their financial performance and maintain their firm's financial performance despite challenging economic conditions than firms with a lower level of conservatism. This proved how accounting conservatism contributes in improving how the pandemic's effects are reflected in financial reporting. Overall, the results of this Indonesian study indicated that conservatism in accounting has been a valuable tool for businesses to control the COVID-19 pandemic's effects on their financial accounts. Thus, by recognizing losses and expenses earlier, companies could provide a more accurate picture of their financial position and better manage the risks associated with the pandemic.

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