Jurnal Aplikasi Akuntansi
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.
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<![CDATA[CORPORATE REPORTING, CORPORATE GOVERNANCE, AND SUSTAINABLE DEVELOPMENT GOALS DISCLOSURES ]]>
<![CDATA[Dosinta, Nina Febriana]]>;
<![CDATA[Kurniasih, Erni Panca]]>;
<![CDATA[Kartika , Metasari]]>;
<![CDATA[Leorinita, Gita]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.343
<![CDATA[Sustainability Development Goals (SDGs) began to be implemented in 2016 with 17 achievement targets, including increasing human capability and reducing inequality in sustainable development. Supervision from internal company parties by Corporate Governance (CG) must be carried out by providing SDG information. This research examines the influence of CG on SDGs disclosure. This research used purposive sampling; 33 mining companies that were listed on the Indonesia Stock Exchange for the 2016-2022 period were obtained. The total data used was 231 corporate reporting as research observation data. This research analyzes using panel data regression. The research results show that CG influences SDG disclosure, but only the variables of the existence of the board of commissioners and corporate social responsibility officers show significance. This research implies that CG can maximize support for SDGs, bringing sustainability to shareholders (principals) as company owners. Thus, CG is an essential part of stakeholders' information needs, especially regarding the SDGs.]]>
<![CDATA[EFEK RISIKO BENCANA DAN TEKANAN FISKAL: BAGAIMANA IMPLIKASINYA TERHADAP KUALITAS LINGKUNGAN HIDUP ]]>
<![CDATA[Marlina, Lilis]]>;
<![CDATA[Rahmazaniati, Linda]]>;
<![CDATA[Maulina, Rina]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.344
<![CDATA[Tujuan dari penelitian ini adalah untuk mengevaluasi dan menguji hubungan antara tekanan anggaran dan risiko bencana, serta untuk menguji pengaruhnya terhadap kualitas lingkungan. Dalam penelitian ini, metode kuantitatif digunakan untuk mencapai tujuan penelitian. Populasi penelitian ini adalah seluruh pemerintah kabupaten dan kota di Provinsi Aceh. Dengan menggunakan teknik sampling jenuh dan data sekunder ditetapkan sampel penelitian. Laporan bencana dari Badan Penanggulangan Bencana Aceh dan laporan keuangan dari pemerintah daerah menjadi dasar metode dokumentasi data ini. Setelah pengumpulan data, SmartPls 3 digunakan untuk menganalisis data menggunakan PLS Structural Equation Modeling (SEM). Berdasarkan temuan analisis SEM PLS, risiko bencana berdampak signifikan terhadap kualitas lingkungan. Namun tekanan fiskal tidak banyak berpengaruh terhadap keadaan lingkungan. Demikian pula, tidak ada hubungan yang jelas antara risiko bencana dan tekanan fiskal. Temuan uji mediasi menunjukkan bahwa tekanan fiskal tidak dapat memoderasi hubungan antara kualitas lingkungan dan kemungkinan terjadinya bencana. Dengan memasukkan teknik pengurangan risiko bencana ke dalam keuangan daerah dengan tujuan menjaga stabilitas keuangan daerah, maka kontribusi penelitian ini diyakini akan membantu semua pihak yang berkepentingan dalam meningkatkan kualitas lingkungan hidup.]]>
<![CDATA[CREDIT RISK DETERMINANTS OF COMMERCIAL BANKING ]]>
<![CDATA[Handajani, Lilik]]>;
<![CDATA[Akram, Akram]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.347
<![CDATA[Studies on non-performing loans in banking provide mixed results regarding the bank-specific factors that influence them. This research aims to analyze the determinants of credit risk in commercial banking in Indonesia. Testing was conducted on 32 banking companies listed on the Indonesia Stock Exchange for 2019-2021 with 96 observations using panel data regression. The research results show that increasing bank diversification and external audit quality significantly reduce the risk of credit non-performing loans (NPL). Other findings of this research show that credit growth, operational efficiency, and bank size do not significantly affect credit risk. To overcome the problem of endogeneity and dynamic panel bias, a series of robustness tests were carried out using the 2SLS, LIML, and GMM approaches provided significant results. The results of this research imply that bank risk management plays a role in reducing problem loans, which must align with the business entity's efforts to increase profits.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN BLOCKHOLDER DAN FINANCIAL SLACK TERHADAP PELAPORAN KEUANGAN MELALUI INTERNET ]]>
<![CDATA[Fidelia, Jessica]]>;
<![CDATA[Yudhanti, Ceicilia Bintang Hari]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.349
<![CDATA[Tujuan dari penelitian ini untuk menguji dan menganalisis pengaruh dari komisaris independen, kepemilikan blockholder, dan financial slack terhadap pelaporan keuangan melalui internet. Objek yang digunakan pada penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2019-2021. Hasil dari penelitian ini menunjukkan keberadaan komisaris independen dan kepemilikan blockholder tidak menunjukkan pengaruh terhadap pelaporan keuangan melalui internet. Namun untuk financial slack menunjukkan pengaruh positif terhadap pelaporan keuangan melalui internet.]]>
<![CDATA[APAKAH KINERJA KEBERLANJUTAN BERPERAN PADA MANAJEMEN LABA DI LIMA NEGARA ASEAN? ]]>
<![CDATA[Yolanda, Nike]]>;
<![CDATA[Widiastuty, Erna]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.351
<![CDATA[This study aims to examine the role of sustainability performance on accrual earnings management in public companies in Southeast Asia. The research sample was on public companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand and Philippines) from 2017 to 2022. Sampling was carried out using a purposive sampling method, obtaining 1,218 company-year observations. The independent variable sustainability performance is measured using ESG scores while the dependent variable earnings management is measured using accrual earnings management. The results of this research provide empirical evidence that sustainability performance has no impact on accrual earnings management. Its means that companies with good sustainability performance tend not to carry out earnings management, whereas if earnings management occurs it is influenced by other factors outside of sustainability performance. This research has implications for investors in making investment decisions regarding companies that report ESG performance and the government regarding the quality of sustainability performance reporting.]]>
<![CDATA[PENGARUH ROTASI AUDITOR, PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN TERHADAP ASIMETRI INFORMASI DAN PERAN HUBUNGAN POLITIK DI PERBANKAN INDONESIA ]]>
<![CDATA[Pina, Pina]]>;
<![CDATA[Tanujaya, Kennardi]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.360
<![CDATA[This research aims to determine the effect of audit rotation, profitability, Leverage and company age on information asymmetry with political relations as a moderating variable in banking in Indonesia. The data studied is 32 banks registered on the IDX from 2016 to 2022. This research found that auditor rotation did not influence information asymmetry. Even though political relations were added as moderation, auditor rotation did not affect information asymmetry. Profitability and Leverage have a negative influence on information asymmetry, and company age has a positive impact on information asymmetry. The results of this research imply that investors need to consider company characteristics in detecting information asymmetry in financial reports.]]>
<![CDATA[FACTORS THAT AFFECTING REVALUATION OF FIXED ASSETS IN MANUFACTURING COMPANIES ]]>
<![CDATA[Salsabil, Nurul Hana']]>;
<![CDATA[Alliyah, Siti]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.361
<![CDATA[This research aims to prove the influence of fixed asset intensity, leverage, and company size on the revaluation of fixed assets in manufacturing companies listed on the IDX for the 2020-2022 period. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used for sampling to produce samples that met the research requirements. The research sample consisted of 145 companies with a total of 435 observations. In this research, the SPSS program was used to test logistic data regression analysis techniques. The results of this research show that fixed asset intensity and company size have a positive and significant effect on fixed asset revaluation, while leverage has an insignificant positive effect on fixed asset revaluation. The results of this study have implications in helping fixed asset revaluation researchers in determining gaps and novelties for further research and can provide information for users of financial reports related to these factors influencing companies to the revaluation of fixed assets.]]>
<![CDATA[IDENTIFIKASI FRAUD HEXAGON THEORY DAN PARTISIPASI MASYARAKAT DESA DALAM MEMITIGASI RISIKO FRAUD PENGELOLAAN DANA DESA ]]>
<![CDATA[Rismayani, Gista]]>;
<![CDATA[Sukmana, Wawan]]>;
<![CDATA[Somantri, Yeni Fitriani]]>;
<![CDATA[Sundari, Yona Rida]]>;
<![CDATA[Suhaya, Virdha Firdaus]]>;
<![CDATA[Suganda, Fahmi Fauzan]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.364
<![CDATA[This study aims to identify the impact of pressure, rationalization, and potential collusion on the risk of fraud in managing village funds, where the main obstacles faced are the lack of community participation and low human resources. Community participation is considered an essential form of transparency and accountability in managing village funds in the hope of preventing fraud. This research is a quantitative study designed in the form of a survey. The research population includes villages in the Cibalong Sub-district area, and the area sampling technique of six villages was used. This research used the Structural Equation Modeling Partial Least Squares (SEM PLS) method. The results showed that the elements in the fraud hexagon model, such as pressure, rationalization, and potential collusion, did not significantly impact the risk of fraud in managing village funds. In addition, the findings also show that community participation does not have a significant effect in reducing the likelihood of fraud in the management of village funds. The implications of this research encourage an improved understanding of village fund management practices to reduce the risk of fraud and increase village community participation.]]>
<![CDATA[THE EFFECT OF BIG DATA APPLICATION ON FINANCIAL PERFORMANCE: COMPANY SIZE AS A MODERATING VARIABLE ]]>
<![CDATA[Khasanah, Aniatul]]>;
<![CDATA[Hudaya, Robith]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.366
<![CDATA[This research aims to determine the effect of implementing big dataon a company's financial performance by considering company size as a moderating factor. This research focuses on the banking sector, which is publicly traded on the IDX. The sampling technique used was purposive sampling over three years (2020-2022). 46 out of 47 companies were selected for sampling and observation. The analysis tool uses Eviews 12 to perform panel data regression. Research findings show that the use of big data has an adverse impact on the financial performance of businesses. Apart from that, the size of the company is also considered not to have the ability to mitigate the impact of the use of big data on the company's financial performance.]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI KEPEMILIKAN MANAJERIAL, LIKUIDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Prasasti, Herning]]>;
<![CDATA[Amin, Muhammad Nuryatno]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.377
<![CDATA[Tujuan penelitian ini adalah meneliti pengaruh kepemilikan manajerial, likuiditas, serta struktur aset pada struktur modal dengan ukuran perusahaan sebagai pemoderasi. Populasi penelitian ini yaitu perusahaan sektor industrial yang tercatat pada BEI tahun 2019 – 2022 dengan total 86 sampel. Teknik pengumpulan data digunakan metode purposive sampling. Uji hipotesis dianalisis dengan model analisis regresi linier berganda dan moderated regression analysis (MRA). Temuan penelitian mengindikasikan kepemilikan manajerial memberi pengaruh positif bagi struktur modal. Namun, likuiditas tidak memberi pengaruh bagi struktur modal. Serta struktur aset berpengaruh negatif terhadap struktur modal. Selanjutnya, ukuran perusahaan memperlemah pengaruh kepemilikan manajerial terhadap struktur modal. Serta ukuran perusahaan tidak mampu memperlemah pengaruh likuiditas. Terakhir, pengaruh struktur aset pada struktur modal bisa diperkuat oleh ukuran perusahaan. Hasil penelitian ini dapat memberikan implikasi kepada investor dalam rangka pertimbangan sebelum membuat keputusan investasi dengan mempertimbangkan efektivitas serta efisiensi struktur modal.]]>
