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Jurnal Aplikasi Akuntansi

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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 DAN KONSEKUENSI KOMITMEN ORGANISASI Titiek Herwanti; A Animah
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Tujuan penelitian ini adalahterciptanya budaya manajemen syariah, sosok pemimpin yang memiliki keahlian manajerial, dan adanya sistem reward untuk memotivasi karyawan, agar tercipta komitmen organisasi sehingga berimplikasi terhadap peningkatkan kinerja karyawan yang pada akhirnya meningkatkan kinerja perusahaan secara keseluruhan. Populasi penelitian ini adalah seluruh karyawandi KSPPS (Koperasi Simpan Pinjam Pembiayaan Syariah) di pulau Lombok (49 KSPPS) dengan metode judgment sampling.Variabel penelitian budaya manajemen syariah, gaya kepemimpinan, system reward, komitmen organisasi, dan kinerja karyawan. Alat analisis yang digunakan adalah Partial Least Square Hasil penelitian menunjukkan bahwa variable budaya manajemen syariah, gaya kepemimpinan, dan sistem reward berpengaruh terhadap komitmen organisasi dan kinerja karyawan. Variabel komitmen organisasi terbukti sebagai variabel intervening dari budaya manajemen syariah ke kinerja karyawan, tetapi tidak untuk gaya kepemimpinan dan sistem reward ke kinerja karyawan.Implikasi dari penelitian ini adalah manajemen pengelolaan di KSPPS sebaiknya di dalam memberikan pelayanan mempunyai nilai-nilai yang berbasis budaya manajemen syariah karena terbuktimemberikan pengaruh yang cukup besar agar karyawan berkomitmen terhadap pekerjaan sehingga menghasilkan kinerja karyawan yang diharapkan berdampakterhadap peningkatan kinerja perusahaan secara keseluruhan.

TUNNELING, DETERMINANT CORPORATE TURNAROUND Animah Animah
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The objective of this study is to analyze the factors that affect corporate turnaround when a company experiencing financial distress. Idependent variables used in this research are severity company, company size, expenses retrenchment, CEO turnover and dependent variable corporate turnaround. The research sample consisted of 12 financial sector companies listed on the Indonesia Stock Exchange during 2008-2010. Data were collected by using purposive sampling method. The hypothesis testing based on multiple linear regression analysis. The result of date analysis indicated that the variableof severity company, company size, expenses retrenchmentand CEO turnover simultaneously affect the corporate turnaround. Partially, only variablecompany of size was found to have influence on corporate turnaround. Meanwhile, severity company, expenses retrenchment and CEO turnover were found to have on the corporate turnaround. R Square value shows that the no influence ability of the four independent variables in explaining the corporate turnaround success was 31.6% and the varians of corporate turnaround success 68.4% were explain by other factors that explain.

PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Dinas SKPD Kota Mataram) Decy Wulan Singgih; Ni Nyoman Yuliati; Rusli Amrul
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

This study aims to determine the Influence of Internal Control and Integrity on Fraud Accounting Trend (Case Study on SKPD Office of Mataram City). This type of research includes associative research. The population used is the employees who are on the SKPD Office of Mataram City, while the number of samples taken are as many as 60 employees who are at the Office SKPD Mataram using purposive sampling techniques. Data collected are primary data in the form of questionnaire. The data has been collected and then analyzed using multiple linear regression analysis, by utilizing SPSS for Windows application program. The result of data processing shows that the internal control and integrity variables have a negative and significant effect on accounting fraud. Next for internal control and integrity variable simultaneously have significant effect on the tendency of accounting fraud in office SKPD Kota Mataram.

PENGAWASAN, KESADARAN RETRIBUSI SERTA SARANA DAN PRASARANA SEBAGAI PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN RETRIBUSI PELAYANAN SAMPAH DI KABUPATEN LOMBOK BARAT Yuli Astini; Rusdi Rusdi; RA Hannah Syabaneva
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The average earning of garbage disposal service retribution by West Lombok Regency's Office of City Planning, Gardening and Sanitation during the period of 2010-2014 was only 40% of the target in amount. This lower level of earning had prevented the Office from providing optimum services and caused it to be dependent on the Regency Government's subsidies. Ten employees of the Office and one retribution payer were selected as interviewees/informants through a purposive sampling technique, and the data taken from the interviews and from other documents were analyzed in a series of data reduction, display, and verification. The conclusion of this study provides an illustration on how the failure to achieve the targeted amount of revenue was caused by the lack of control in the part of the supervising levy collectors, the low awareness in the part of the community that prevented them from participating in the garbage disposal management and paying the retribution, and the inadequate availability of supporting infrastructure and facilities vis-a-vis the huge amount of garbage dumped every day by the city's population.

DETERMINAN RETURN SAHAM SUATU PENDEKATAN FUNDAMENTAL Lukman Effendy
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Penelitian ini bertujuan untuk menguji secara empiris faktor fundamental yaitu inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER), terhadap return saham. Populasi yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 88 sampel perusahaan perbankan. Hasil penelitian menunjukkan variabel independen inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER) baik secara parsial maupun secara simultan tidak berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di BEI tahun 2012-2016.

PENGARUH MEKANISME CORPORATE GOVERNANCE ,KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN H. Akram; Prayitno Basuki; H. Budiarto
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Penelitian ini bertujuan untuk mengujipengaruh dari mekanisme corporate governance (kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen), kualitas audit, ukuran perusahaan dan leverage terhadap integritas laporan keuangan. Populasi penelitian perusahaan yang masuk dalam indeks Sri Kehati dan teknik sampling purposive, sehingga jumlah sampel 10 perusahaan dengan lama penelitian 4 tahun. Alat analisis yang digunakan regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa hanya variable kepemilikan manajerial dan ukuran perusahaan yang berpengaruh terhadap integritas laporan keuangan, sedangkan variable lainnya yaitu kepemilikan institusional, komisaris independen, dewan direksi, komite audit, dan leverage tidak berpengaruh terhadap integritas laporan keuangan.

PENGARUH GOOD CORPORATE GOVERNANCETERHADAP AUDIT REPORT LAG DENGAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI Bq. Anggun Hilendri; Bambang Bambang; Yana Yulia
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (Survei Pada UMKM Di Kecamatan Aikmel Lombok Timur) Ni Nyoman Yuliati; Herawati Khotmi
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

This study aims to examine the effect of education level, business size, length of business, and the lead time of the company towards the use of accounting information on UMKM in Aikmel Sub-district of East Lombok. Therefore, this research variable consists of 4 (four) independent variables, namely education level (X1), business size (X2), business length (X3), and lead time of company (X4) and its dependent variable is the use of accounting information (Y). The population in this study is all UMKM located in District Aikmel East Lombok recorded in the Department of Cooperatives and UKM East Lombok regency. The sample was taken using simple random sampling that is random sampling. The data were obtained by spreading 55 questionnaires to 55 respondents in Aikmel sub-district of East Lombok which then given to the owner, manager or staff who have the highest rank on the UMKM which is sampled. The data were analyzed using multiple linear regression which was processed using SPSS softwere to know the influence of factors together or one by one against the use of accounting information. The results of this study indicate that the variable level of education, size of business, length of business, and lead time of the company have a significant effect on the use of accounting information partially or simultaneously.

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah Animah; Lukman Effendy; Alamsyah M. Thahir; Erna Widiastuty
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The purpose of this research is to examine the effect of corporate governance mechanisms, firm size of financial performance. The Population of this research is the company manufacturing in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least square program. The independent variables in this research are corporate governance mechanism, firm size while the dependent variable is the performance of the financial. The result of the research shows that firm size influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative to financial performance.

PENERAPAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SEKARBELA KOTA MATARAM Nailul Awalia; Ni Nyoman Yuliati; Agus Khazin Fauzi
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

This study aims to examine the understanding of SMEs actors on accounting information and to know empirically the application of information for small and medium enterprises (MSMEs) in Sekarbela Subdistrict. This research used descriptive approach by interview and survey method. Data collection was done by distributing questionnaires to respondents. The sample of this research is food business MSMEs in Sekarbela Sub district with total of 68 UMKM. However, from 68 MSME samples only 50 samples can be processed. The data is processed by using the frequency distribution then made the average analysis and proportion. The results showed that MSMEs in Sekarbela Subdistrict have applied accounting information although in a simple form. Accounting information most widely applied is the purchase record with the number of 27 respondents or 54% and cash records 28 respondents or 56%. Then MSMEs in Sekarbela Subdistrict have used accounting information, the most widely used is the type of goods sold based on profit or profit of each type of goods with the number of 28 respondents or 56%. Furthermore, MSME also need operational information record about the number of goods sold per day with the number of 31 respondents or 62% and types of goods sold per day with the number of 31 respondents or 62%, records management information that is the production cost report with the number of 32 respondents or 64% financial information is the amount of profit each day with the number 46 respondents or 92%

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