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INDONESIA
Jurnal Aplikasi Akuntansi
Published by Universitas Mataram
ISSN : 2549158X     EISSN : 26222434     DOI : -
Core Subject : Economy,
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
MENGUKUR INKLUSI KEUANGAN DIGITAL PADA UMKM DENGAN MODIFIKASI MOBILE TECHNOLOGY ACCEPTANCE MODEL Permana, Gusi Putu Lestara; Putri, Ni Kadek Arisya
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.579

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) have demonstrated resilience and played a crucial role in saving Indonesia's economy during significant crises, such as the Covid-19 pandemic. Technology, especially in finance, can drive digital financial inclusion for MSMEs despite challenges. This study assesses digital financial inclusion in MSMEs through Payment Gateway, applying a modified Mobile Technology Acceptance Model (MTAM). Using purposive sampling, 100 MSME operators were surveyed, and data was analyzed with PLS-SEM. The findings highlight service usefulness, ease of use, intention, cost, and usage intensity significantly affecting Payment Gateway adoption in Denpasar's MSMEs. The study's implications suggest that MTAM offers valuable insights into the factors influencing Payment Gateway adoption, providing a basis for government and financial institutions to design programs supporting digital payment adoption and enhancing financial inclusion within MSMEs.
PENGARUH KEBERAGAMAN GENDER DALAM DEWAN DIREKSI TERHADAP HARGA SAHAM: BUKTI DARI INDUSTRI ENERGI DI INDONESIA Nugroho, Adek Wahyu; Naimah, Zahroh
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.590

Abstract

Riset pada kali ini mengkaji dampak keberagaman gender di dewan direksi pada harga saham perusahaan sektor energi yang terdaftar di BEI periode 2018-2022. Analisis regresi diketahui bahwa perbedaan gender di dewan direksi berpengaruh signifikan terhadap harga saham, baik sebelum maupun setelah memasukkan variabel kontrol yaitu ROA. Temuan studi mengindikasikan bahwa rata-rata harga saham sebesar 0,7442 USD dan diversitas gender dewan sebesar 0,2085. Uji asumsi klasik memastikan data berdistribusi normal, tidak terjadi multikolinearitas, dan tidak ada heterokedastisitas. Temuan ini mengindikasikan bahwa kehadiran perempuan di dewan direksi meningkatkan kepercayaan investor dan nilai saham perusahaan, menekankan pentingnya kesetaraan gender dalam pengambilan keputusan strategis perusahaan. Penelitian ini memberikan kontribusi signifikan terhadap literatur tata kelola perusahaan di pasar berkembang seperti Negara Indonesia.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON STOCK PRICE VOLATILITY: THE MODERATING ROLE OF TAX PAYMENT AND CEO POWER Oktavia, Anis; Istiqomah, Dyah Febriantina
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.595

Abstract

This study analyzes the influence of Corporate Social Responsibility (CSR) on stock price volatility by considering the moderating effect of tax payments and CEO power. The implementation of good CSR practices helps companies to maintain stock price fluctuations. The smaller the movement or fluctuation of stock prices, the lower the level of risk due to stock uncertainty. This study was conducted using a quantitative approach. The unit of analysis is manufacturing sector companies listed on the Indonesia Stock Exchange, consisting of 107 sample companies selected through a purposive sampling method with an observation period of three years from 2021 to 2023. Data analysis was performed using moderation regression and Eviews13. The results indicate that CSR practices affect stock price volatility. In addition, it is known that the role of tax payments can moderate the effect of CSR on stock price volatility. However, CEO power did not moderate the relationship between CSR and stock price volatility. This study supports the development of manufacturing companies implementing CSR practices to maintain stock price volatility. Good CSR practices can be used from an investor perspective to assess the risk of the company's shares.
PERSEPSI GENERASI Z TERHADAP PENGGELAPAN PAJAK DIMODERASI SOSIAL MEDIA Pratiwi, Shinta Cahyaning Tri; Rahmiati, Alfa
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.607

Abstract

Studi ini mempunyai maksud dalam mengeksplorasi bagaimana persepsi Generasi Z pada penggelapan pajak dapat dipengaruhi oleh media sosial sebagai variabel moderasi. Pendekatan yang diterapkan dalam studi ini bersifat kuantitatif. Pengumpulan data dilakukan dengan menggunakan kuesioner kepada 150 individu wajib pajak yang tergolong dalam Generasi Z, yaitu mereka yang lahir antara tahun 1996 hingga 2013 dan telah memiliki NPWP. Dalam analisis data, digunakan IBM SPSS 25 dan metode Moderated Regression Analysis (MRA). Studi ini menemukan bahwa persepsi Generasi Z berperan dalam menekan praktik penggelapan pajak. Kemudahan akses terhadap informasi membuat mereka menyadari bahwa tindakan tersebut merupakan sesuatu yang tidak benar. Selain itu, media sosial memperkuat pengaruh persepsi Generasi Z terhadap penggelapan pajak. Dengan keterbukaan yang dimiliki oleh Generasi Z, ditambah dengan pemanfaatan media sosial oleh Direktorat Jenderal Pajak (DJP), informasi mengenai perpajakan dan praktik kecurangan pajak semakin mudah dijangkau oleh mereka. Media sosial memainkan fungsi yang krusial untuk memajukan pemahaman Generasi Z terhadap isu penggelapan pajak, akibatnya dapat mengurangi kecenderungan mereka dalam melakukan tindakan tersebut.
ANALISIS ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), CORPORATE CASH HOLDINGS, DAN NILAI PERUSAHAAN Carmenita, Bernadette; Handoko, Jesica; Mokoginta, Dirgantara Dahana
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.524

Abstract

Implementing environmental, social, and governance (ESG) activities is considered a consideration for current investments because ESG proves a company's responsibility to investors and the social environment. The application of ESG is thought to produce useful scores for investors and influence company value either directly or mediated by Corporate Cash Holdings (CCH). In contrast, with ESG, CCH can be controlled and create company legitimacy. This research is a quantitative study that examines the influence of ESG and CCH on company value as well as the influence of ESG on company value, with CCH as a mediator. The research objects used are non-financial sector companies listed on the IDX and divided into manufacturing and non-manufacturing sectors in the 2020-2022 period—the analysis technique uses multiple linear regression analysis methods and the Sobel test. The research results show that ESG has a significant influence on company value. Regarding the CCH variable, the results show a negative but significant effect on company value, while ESG has a positive and significant impact on company value through CCH as mediation.
GOOD SCHOOL GOVERNANCE: DAPATKAH SISTEM INFORMASI PENGADAAN DI SEKOLAH MEMODERASI DETERMINAN PERFORMANCE BUDGETING? Pituringsih, Endar; Basuki, Prayitno; Handajani, Lilik
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.531

Abstract

In this study, we will examine the following relationship: that between Performance Budgeting and Good School Governance, that between Performance Budgeting and the organizational culture management system, and that between Performance Budgeting and the management control system and organizational culture, as moderated by SIPLah. A total of 204 high schools on Lombok Island participated in this study. Using a combination of the Slovin formula and a purposive sampling technique, 201 respondents from 67 high schools made up this research sample. With the Aid of Smart PLS Version 4.0, The Research Data was subsequently analyzed using PLS-SEM. This Study's Findings Suggest That High School Budgeting Performance Can Be Positively Affected by Management Control Systems and Organizational Culture and That Use of SIPLah Does Not Diminish This Effect. According to this study's findings, Performance Budgeting Also Positively Affects Good School Governance. This means high schools on Lombok Island can achieve better school governance by enhancing their management control systems and cultivating a positive organizational culture, leading to better budgeting performance.
APAKAH KEBERAGAMAN GENDER MEMODERASI PENGUNGKAPAN ESG DAN KINERJA PERUSAHAAN? Lestari, Widya; Widiastuty, Erna
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.570

Abstract

This study aims to examine the moderating role of gender diversity in the impact of ESG on firm performance. This research uses a sample of financial sector companies listed on the Indonesia Stock Exchange for 2012-2023. The sampling method applied is purposive sampling, resulting in 74 firm-year observations. The dependent variables in this study are firm performance, measured by accounting performance (ROA and ROE) and market performance (Tobin's Q). The independent variable is ESG disclosure, measured using ESG scores from the Datastream. This study also incorporates gender diversity as a moderating variable, measured by the proportion of females on the board of directors. Secondary data sources come from Datastream and company annual reports. The research results provide empirical evidence that gender diversity does not moderate the effect of ESG disclosure on company performance on ROE and Tobin's Q. However, gender diversity moderates ESG disclosure on company performance when proxied by ROA. This research implies that the proportion of female Board of Directors in the company strengthens corporate governance, improves the company's reputation, and increases the effectiveness of decision-making. On the other hand, it now considers non-financial information such as ESG and gender diversity when making investment decisions.
BUILDING HIGH-QUALITY LOCAL GOVERNMENT FINANCIAL STATEMENTS: UNRAVELING THE IMPACT OF GOVERNMENT INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT Muliasri, Hawarini; Putri, Intan Lifinda Ayuning
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
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.v10i1.582

Abstract

The low quality of Local Government Financial Statement (LKPD) may lead to false decision-making that declines public trust. This research examines the effect of the Government Internal Control System (SPIP) on the LKPD quality involving organizational commitment as a moderating variable. The study was conducted in Bulungan Regency, with a sample consisting of financial department employees. This study applies a quantitative approach and utilizes SPSS software for hypothesis testing. The study's results prove that SPIP positively influences the quality of LKPD, while organizational commitment does not moderate the correlation between SPIP and LKPD. Although various studies have examined similar topics, the findings remain inconsistent. The absence of similar research in Bulungan Regency positions this study to provide a new perspective and serve as a valuable reference for other regions with comparable characteristics. In addition, this study aims to enrich the relevance of agency theory in the public sector and serve as a basis for optimizing LKPD quality by reinforcing the effective implementation of each SPIP component.
ANALISIS PEMINATAN MAHASISWA BERKARIER DI BIDANG PERPAJAKAN DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Ristiyana, Rida; Asri, Delia Gusti Nabila; Sani, Abdillah
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.587

Abstract

Penelitian ini berfokus pada analisis peminatan mahasiswa yang berkarier di bidang perpajakan dengan motivasi menjadi moderasi. Metode riset adalah kuantitatif melalui kuesioner. Sampel adalah mahasiswa jurusan akuntansi di wilayah Perguruan Tinggi Jakarta Barat dengan teknik purposive sampling melibatkan 293 responden. PLS melalui SmartPLS 3.0 adalah teknik analisis pada penelitian ini. Hasil penelitian membuktikan bahwa efektivitas pembelajaran mata kuliah perpajakan, self efficacy serta pertimbangan pasar kerja berdampak positif dan signifikan pada minat mahasiswa berkarier pada bidang perpajakan. Hasil pengujian efek moderasi membuktikan bahwa motivasi mampu memoderasi dengan memperkuat efektivitas pembelajaran mata kuliah perpajakan pada minat mahasiswa berkarier di bidang perpajakan, sedangkan motivasi tidak mampu memoderasi dampak self efficacy dan pertimbangan pasar kerja pada minat mahasiswa berkarier pada bidang perpajakan. Implikasi riset ini adalah memberikan pemahaman bagi Perguruan Tinggi agar mengoptimalkan kurikulum dan pembelajaran mata kuliah perpajakan yang sesuai dengan kebutuhan industri pajak, guna menciptakan calon lulusan yang siap bersaing didunia kerja.
THE ENTREPRENEURSHIP ABILITY AS THE KEY TO FINANCIAL MANAGEMENT Widodo, Sri; Khairunnisa, Kafita Lathifatul; Handono, Wiyasto Dwi; Purnama, Hari
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.600

Abstract

Penelitian ini menginvestigasi kemampuan kewirausahaan yang terdiri dari pengetahuan keuangan, sikap keuangan, dan kepribadian keuangan terhadap perilaku manajemen keuangan di UMKM Sentra Kerajinan Gerabah Kasongan, Bantul, dengan menggunakan teori perilaku terencana sebagai kerangka teoritis. Survei dilakukan terhadap 100 pengrajin gerabah secara acak untuk mengumpulkan data. Analisis regresi linier berganda digunakan untuk menguji hubungan antara variabel-variabel pengetahuan keuangan, sikap keuangan, kepribadian keuangan, dan perilaku manajemen keuangan. Hasil menunjukkan bahwa pengetahuan keuangan, sikap keuangan, dan kepribadian keuangan berkontribusi signifikan terhadap perilaku manajemen keuangan pengrajin gerabah. Pengrajin gerabah dengan pengetahuan keuangan yang lebih baik, sikap keuangan yang positif, dan kepribadian keuangan yang proaktif cenderung memiliki praktik manajemen keuangan yang lebih baik. Temuan ini menggarisbawahi pentingnya aspek-aspek psikologis dan pengetahuan dalam membentuk perilaku keuangan, terutama dalam konteks industri mikro seperti kerajinan gerabah. Implikasi praktisnya mencakup perlunya pendekatan pendidikan keuangan yang lebih holistik yang tidak hanya fokus pada peningkatan pengetahuan tetapi juga memperhatikan pengembangan sikap dan kepribadian keuangan yang sehat. Penelitian ini memberikan landasan yang kuat bagi pengembangan strategi pendidikan dan intervensi yang bertujuan untuk meningkatkan manajemen keuangan dan kesejahteraan keuangan di kalangan pengrajin gerabah dan sektor mikro lainnya.

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