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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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PERAN MEDIASI PROFITABILITAS PADA DAMPAK IMPLEMENTASI PSAK 71 TERHADAP TAX AVOIDANCE Puspa Kirana Harwinanda; Anastasia Filliana Ismawati; Cliff Kohardinata
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.v8i1.244

Abstract

PSAK 71 emerged as an adaptation of IFRS, which was present in response to demands against the International Accounting Standards Board (IASB) to update financial risk calculations. PSAK 71 encourages corporate conservatism so that in managing financial assets, it can estimate the risk of loss as soon as possible. This study aims to determine whether profitability can mediate the effect of PSAK 71 on tax avoidance activities in Indonesian banking from 2017-2021. The panel data model with path analysis is used to perform statistical data processing to achieve this study's objectives. The results of processing statistical data on 45 sample companies show that with the Sobel test, profitability can fully mediate the effect of PSAK 71 on tax evasion, as seen from the acquisition of a z value of 2.129, above an alpha of 1.96. This shows that the presence of PSAK 71 in Indonesia provides good news for stakeholders because it can reduce the level of tax avoidance activities that are detrimental to the government budget and mislead financial report users in making decisions.
ESG IMPACT ON POST M&A COMPANY VALUE IN SOUTHEAST ASIA Mutiara Putri Sihombing; Imo Gandakusuma
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.v8i1.271

Abstract

This study examines the influence of ESG scores on the financial performance of post-M&A acquirer companies. The instrumental stakeholder theory views that high ESG performance could earn support from stakeholders for post-M&A synergy creation and financial performance. Previous studies have shown different results regarding the effect of ESG scores on a company's financial performance, thus indicating the ongoing relevance of this topic. Drawing on a sample of 135 M&A transactions in Southeast Asia, this study presents novel evidence of the financial benefits of ESG performance for acquiring companies. The findings of this research reveal a positive correlation between the ESG scores and post-M&A performance, thereby supporting prior research that aligns with instrumental stakeholder theory.
SEBERAPA EFEKTIFKAH ARTIFICIAL INTELLIGENCE DALAM FRAUD DETECTION PADA MASA COVID-19: SYSTEMATIC LITERATURE REVIEW Silvia Agustina; Putu Putri Risma Wandansari
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.v8i1.254

Abstract

The development of increasingly advanced technology certainly has a positive impact in various fields, especially in auditing, especially during and after Covid 19. A technology that is most highlighted today is the use of Artificial Intelligence in detecting digital fraud risks, which can be interpreted as using the technology-based web to commit fraud and misuse of assets for financial gain. This study aims to review the use of AI in fraud detection to support external audits, especially during the Covid 19 period. The research method used in this study is a Systematic Literature Review (SLR) or systematic literature review. Based on the analysis results, Artificial Intelligence (AI) has begun to be applied to audit procedures to support decision-making through machine learning. The success of Artificial Intelligence in detecting fraud and issuing audit opinions must be seen as two complete sides, namely, opportunities and challenges that must be responded to wisely, especially by auditors. During the covid 19 pandemic, AI helps, especially for auditors challenged in creating new methods developed due to the required COVID-19 strategy. This research implies that auditors and companies can switch to using AI, which can help their work efficiency in disclosing fraud that occurs.
PERAN ACCESS TO FINANCE DALAM MEMEDIASI FINANCIAL LITERACY DAN SUSTAINABILITY PADA UMKM DI KOTA MATARAM Alma Yunita; Indria Puspitasari Lenap; Susi Retna Cahyaningtyas
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.v8i1.267

Abstract

Penelitian ini dilakukan dengan menyebarkan kuesioner kepada 100 pelaku UMKM yang ada di Kota Mataram. Adapun teknik analisis yang digunakan yakni teknik analisis kuantitatif dengan pendekatan Structural Equation Model Partial Least Square (SEM-PLS). Data yang diperoleh kemudian dianalisis menggunakan software SmartPLS versi 3.2.9. Hasil penelitian menunjukkan bahwa terdapat hubungan yang positif dan saling mempengaruhi antara Financial Literacy, Access to Finance dan Sustainability. Teori Resource Based View (RBV), Knowledge Based View (KBV), dan Pecking Order dapat digunakan dalam menjelaskan hubungan antara financial literacy, access to finance dan sustainability. Sumber daya tidak berwujud seperti financial literacy dianggap mampu membuat pelaku UMKM untuk lebih terampil dalam mengelola dan membuat keputusan keuangan sehingga mempengaruhi keberlanjutan usaha (business sustainability). Selain itu, semakin tinggi tingkat financial literacy, maka semakin tinggi pula kesempatan pelaku UMKM dalam mengakses keuangan pada lembaga perbankan. Oleh karena itu, dalam penelitian ini access to finance secara parsial memiliki peran mediasi dalam mempengaruhi sustainability apabila didukung oleh tingkat financial literacy yang baik dari pelaku UMKM.
PENGARUH PELAPORAN TERINTEGRASI DAN PENGUNGKAPAN RISIKO TEKSTUAL TERHADAP NILAI PASAR Herlina Pusparini; Nurabiah Nurabiah; Yusli Mariadi
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.v8i1.286

Abstract

This study aims to determine whether integrated reporting has a positive impact and whether textual risk disclosure (TRD) negatively impacts the company's market value. Signaling theory is used in this study, which focuses on how integrated reporting and TRD provide positive signals to investors so that they can increase firm value. Purposive sampling was used when the samples were mining companies listed on the Indonesia Stock Exchange (IDX). There are 168 observations and 56 firms in the sample. Stata 14.2 is used to analyze and multiple regression to test the hypothesis. As a result, integrated reports and Textual Risk Disclosures (TRD) do not affect the company's market value. This research has implications for stakeholder policies where other factors such as financial performance, industry stability, and other macroeconomics are more dominant in influencing company value. Companies can consider increasing the quality and relevance of their risk disclosures to provide more helpful information for investors.
PENGARUH PROFITABILITAS, ENVIRONMENTAL MANAGEMENT SYSTEM, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP CARBON EMISSIONS DISCLOSURE Yenty Suherman; Kurniawati Kurniawati
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.v8i1.289

Abstract

This study aims to analyze the effect of profitability, environmental management systems, institutional ownership, and audit committees on carbon emission disclosure. The research population is energy companies registered on the Indonesia Stock Exchange in 2019-2021. The sample selection used a purposive sampling technique and resulted in 47 companies as the final sample. The results of this study show that the environmental management system and audit committee significantly affect carbon emission disclosure. In contrast, profitability and institutional ownership do not significantly affect carbon emission disclosure.
HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENT: PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 Mohammad Al Muhthadin; Muhammad Nuryatno Amin
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.v8i1.292

Abstract

The study aims to shed light on the role of hexagon fraud elements in presenting misleading financial data by companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021. Purposive sampling was employed to compile information from 82 companies for this research. This study makes use of logistic regression analysis. Financial statement fraud was found to be influenced solely by arrogance as opposed to factors such as external pressure, director change, effective monitoring, rationalization, or conspiracy. Based on agency theory, it can explain how fraudulent financial statements occur so that companies and investors can be prevented later.
PENGARUH OPERATING CAPACITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Afridayani Afridayani
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.v8i1.303

Abstract

This study aims to examine the impact of operating capacity, capital structure, and firm size on financial distress. The type of research used is number-based and quantitative research. The data used comes from secondary sources. The population of this study consists of companies in the cyclical consumption sector that are listed on the IDX in the 2017-2021 period. The sample in this study was determined using a purposive sampling method, with a total of 16 companies that were observed for 5 years. Data analysis was carried out using Eviews software version 9. The results showed that operating capacity, capital structure, and firm size had an effect on financial distress. Operating capacity and firm size partially have an effect on financial distress, while capital structure does not partially affect financial distress.
SUSTAINABILITY'S INFLUENCE ON ENERGY FIRM PERFORMANCE: AN ESG PERSPECTIVE Puteri Utami; Imo Gandakusuma
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.v8i1.304

Abstract

Growing concerns about climate change have gained prominence in the business landscape, leading to various studies with varied findings. Some researchers argue that companies prioritizing ESG considerations tend to outperform their peers financially. However, the literature focused on the oil and gas sector has produced conflicting results when attempting to establish a connection between corporate social responsibility and firm efficiency. This study aims to thoroughly investigate the correlation between ESG implementation and the performance of energy firms between 2017 and 2021. ESG scores and ESG Pillars were employed as proxies for evaluating ESG performance across 79 energy companies. The results of this study indicate that the implementation of ESG does not have a positive and significant impact on ROA and ROE of energy companies but can have a positive and significant impact on the market performance of energy companies (SMR), especially in developed countries. The results of this study also show that investors prioritize active environmental engagement and effective governance policies when making investment decisions in the energy sector
DEVELOPMENT OF MANAGEMENT ACCOUNTING RESEARCH IN INDONESIA: A BIBLIOGRAPHY STUDY Sintia Farach Dhiba; Dianne Frisko Koan
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.v8i1.311

Abstract

This paper reviews the current state of management accounting research to assess the structure of the research field and track the growing literature of Indonesian researchers. A bibliography study is used to review 244 papers in the field of management accounting published in Indonesia's top national accounting journals over the past 20 years. The study tabulates the topic, research method, and settings utilizing spreadsheet and qualitative data analytics software, Nvivo 12. Management accounting research in Indonesia represents a small portion of the broader accounting field study. This study gives information on which journal produces most accounting management research and which journal favors certain research methods. Most research concentrates more on budgeting and performance-determinant analysis. The quantitative research method dominates the study, with the survey instrument serving to answer the research question. Most research is conducted in the public sector, making the public sector and management accounting research have a high intersection. This study's findings hold implications for management accounting scholars to provide insights into identifying research gaps and novelties for further research

Page 16 of 26 | Total Record : 258

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