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Wahana Riset Akuntansi
Published by Universitas Negeri Padang
ISSN : 23384786     EISSN : 26560348     DOI : https://doi.org/10.24036/wra.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. Sistem informasi akuntansi 7. Pendidikan akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 182 Documents
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Pengaruh Gender dan Religiusitas terhadap Penggelapan Pajak Rahmadani, Sintia; Sari, Vita Fitria
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124607

Abstract

AbstractPurpose – This research aims to examine the influence of gender differences and religiosity on tax evasion. The large number of cases of tax evasion that still occur today, causing huge losses to the state, has made researchers interested in researching more deeply and developing previous research. This research is different from previous research in that previous research tended to focus on economic and legal aspects, and few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Design/methodology/approach – This research was designed as quasi-experimental research using a quantitative approach. This research took samples from Bachelor of Accounting students from Padang State University, Andalas University and Bung Hatta University. Findings – The findings from this research are that there is a gender influence on tax avoidance behavior, where men are more likely to engage in tax avoidance than women. Religiosity also influences tax avoidance behavior. Individuals with low religiosity tend to avoid taxes compared to those with high religiosity. There is an interaction effect of gender and religiosity on tax evasion behavior, where men with high religiosity are more likely to commit tax evasion than women.Originality/value – This research is different from previous research in that previous research tended to focus on economic and legal aspects, while few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Researchers will test the social psychological factors of gender because gender is a social psychological factor, where gender is an interesting demographic factor and has been widely researched from various perspectives. Gender is also one of the social psychological factors that is believed to be successful in influencing someone to commit tax evasion. Apart from gender, there is also the religiosity factor, where religiosity is a social psychological factor based on attitudes and perceptions. The existence of attitudes and perceptions that justify tax evasion on moral grounds comes from the starting point of religion or religiosity. There is still a dearth of research examining the relationship between these two variables. Moreover, most investigations have mainly focused on developed countries. Only a few studies have assessed the relationship between religiosity and attitudes toward tax evasion. This religiosity research also measures the Krauss and Hamzah indicators to cover the weaknesses of the Warthington indicators used by previous researchers.Research limitations/implications – The research only focuses on three universities in the city of Padang, so it can reduce the ability to generalize the findings so that further research can expand or use a direct sample of taxpayers. The implications of this research can be seen theoretically, which can support or oppose previous research, and theoretically, it can be useful for related parties to overcome the problem of tax evasion.Keywords: gender, Islam, religiosity, tax evasionArticle Type: Research Paper
How Individual Characteristics Affect Ethical Decision Making Kasingku, Frisky Jeremy
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124778

Abstract

Purpose – The purpose of this research is to empirically examine the impact of individual characteristics toward ethical decision making.Design/methodology/approach – Causal descriptive method is used in this study with primary data sources. Individual characteristics are measured by using idealism, relativism, Machiavellianism, locus of control, deontology, consequential, and risk orientation. On the other hand, ethical decision making is measured by using the intention to commit white-collar crime. The purposive sampling method was used to select the sample for this study. Furthermore, an online questionnaire was administered to collect the data. The questionnaire was distributed to 166 accounting and management students as samples for this study.Findings – The statistical results showed that there is a significant influence of idealism, relativism, Machiavellianism, and partially significant influence of deontology on actions to commit white collar crime.Originality/value – This study uses another personality test other than big-five personality and linked it to the white-collar crime case.Research limitations/implications – This study may contribute to the management of the company when they design the control system within the company.
Digitalization Disclosure and Accounting Information Quality Pratama, Aditya Harry; Dwita, Sany; Md.Sum, Rabihah
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124490

Abstract

Kontribusi Praktik Manajemen Lingkungan terhadap Profitabilitas Perusahaan Novita, Nova; Yudanto, Salsabila Rizki
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.125110

Abstract

AbstractPurpose – This study examines the effect of environmental management practices (EMPs) on financial performance. Environmental issues are now a particular concern for companies because investors are increasingly aware of the importance of protecting the environment, and companies are required to be responsible not only in the economic aspect but also in other aspects such as social and environmental.Design/methodology/approach – Financial performance is measured using Return on Assets, while environmental management practice (EMPs) is measured through content analysis, including disclosure of aspects of energy, water, waste, raw materials, emissions, and biodiversity. Through panel data regression using Fixed Effects model.Findings – This research finds that energy efficiency, water efficiency, material management, emissions to water, water, and land, and biodiversity management do not affect financial performance. Only waste management has a positive influence on financial performance.Originality/value – This research tries to identify the Company's environmental management practices through disclosure in annual reports, sustainability reports, or the Company's website. This research contributes to the disclosure checklist indicator, combining disclosure measurements from Ahinful & Tauringana (2019), Global Reporting Initiatives, and SEOJK.04/2020 about sustainability reports.Research limitations/implications – These results indicate that environmental management practices still require regulators' encouragement and market appreciation. Thus, regulation not only stops at the normative level but achieves effective implementation which benefits the Company and supports the achievement of global climate performance targets.Keywords: Environmental management practices, return on asset, legitimacy theory, resource-based views, energy, water, waste, raw materials, emissions, and biodiversity.Article Type: Research Paper
Internalisasi Nilai Kearifan Lokal Budaya Jawa dalam Kode Etik Akuntan Muhammad Aras Prabowo; Mariska Nur Hanifah; Muhammad Abduh; Ummu Kalsum; Jefriyanto Jefriyanto
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124175

Abstract

Purpose – This study aims to internalize the local wisdom values of Javanese Ojo dumeh culture, Javanese Kromo, Sungkan, Eling Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso in accounting practice so that they can become guidelines in enforcing the accountant's code of ethics in Javanese society.Design/methodology/approach – This research is a literature study in the field and sub-fields of Javanese Culture and the code of ethics of accountants in the 2019-2023 period which consists of 223 international and national articles. Data analysis used is descriptive qualitative analysis.Findings – The results of the research show that the local wisdom values of Javanese culture Ojo Dumeh, Javanese Kromo, Sungkan, Eling Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso are aligned with the eight accountant codes of ethics. By internalizing and applying these values, an accountant is able to understand the importance of maintaining integrity and upholding ethical values in professional life.Originality/value – This research compares the literature on the field and sub-sectors of Javanese Culture and the code of ethics of accountants, so that it is able to explore the values of Javanese culture more comprehensively. Then internalized into the accountant's code of ethics.Research limitations/implications – This research is only at the stage of internalizing Javanese cultural values Ojo dumeh, Javanese Kromo, Sungkan, Eling, and Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso in the accountant's code of ethics. It needs to be developed up to the implementation stage of the accountant's code of ethics based on Ojo dumeh, Javanese Kromo, Sungkan, Eling, and Waspada, Alon-alon Asal Kelakon, and Pillars of Agawe Santoso in the accounting profession.
Pengaruh Aksesibilitas, Sistem Pengendalian Internal Pemerintah, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Doyosi, Riri Putri; Abdullah, Abdullah; Fadli, Fadli
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.125087

Abstract

AbstractPurpose – This purpose of this study is to examine the accountability of village fund management in terms of accessibility, government internal control system, transparency and use of information technology.Design/methodology/approach – This study used a survey method through the distribution of questionnaires conducted in 49 villages spread across 6 sub-districts in Lebong regency, with a total of 49 village treasurer respondents. The relationship between variables was analyzed using SPSS.Findings – The results of multiple regression analysis shows that 1) Accessibility has a negative influence on the accountability of des fund management. 2) The government's internal control system has a positive influence on accountability of village fund management. 3) Transparency has a positive influence on the accountability of village fund management. 4) Utilization information technology has a positive influence on the accountability of village fund management.Originality/value –  This research is aimed at village governments regarding village financial management. This was done to see more clearly the form of accountability of village governments in managing village funds, where there are still many village governments that cannot be accountable for village funds, especially Lebong district. As well as explaining how the government's internal control system, accessibility, transparency and use of information technology explain the accountability of village fund managementResearch limitations/implications – The limitation of this research is that the statements in the accessibility questionnaire are still inaccurate in explaining the accessibility variables. The implication of this research is to prove that agency theory in line with the variables of accessibility, internal control system, transparency and use of information technology related to accountability village fund management. According to the results of this research, it is hoped that it can provide benefits for the village government as a reference or material for consideration in making decisions regarding the importance of responsible management village funds and as a consideration in making policies for increasing accountability of village funds.Keywords: Accessibility, accountability of village fund management, government internal control system, transparency, utilization of information technology.Article Type: Research Paper
Tax Avoidance: The Role of Managerial Ability and CEO Overconfidence Tuljannah, Aulia; Helmy, Herlina
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124639

Abstract

AbstractPurpose – The purpose of this study is to examine the effect of CEO managerial ability and overconfidence on tax avoidance.Design/methodology/approach – The study was conducted on 120 annual reports of mining sector companies listed on the Indonesian Stock Exchange (IDX) from 2017-2021. Multiple regression was used to test the hypotheses. Tax avoidance was measured by CETR. Managerial ability was measured by firm efficiency and CEO overconfidence is measured by five proxies related to company-specific scores.Findings – This study shows that managerial ability has negative significant effect on tax avoidance. The results reveal that CEO overconfidence has no significant effect on tax avoidance. Managers with high managerial ability will not only increase profits in the short term, but also consider the company's survival in the long term, so; they will reduce tax avoidance activities. Meanwhile, CEO's overconfidence cannot influence the tax management that has been determined by the company.Originality/value– This study attempts to fill the gap in the literature about the influence of management attributes on company decision making in tax avoidance activities. This study indicates that the tax avoidance decision in the company cannot be explained by the executive's psychological characteristics only.Research limitations/Implications – This research is limited to how tax avoidance is influenced by managerial ability and overconfidence in decision making with characteristics related to psychological and internal factors. Future research can add other factors such that can influence decision making in conducting tax avoidance, such as rewards, experience, performance measures and other factors. This study has implications in decision making for policymakers in relation to designing future tax systems to reduce the possibility of companies engaging in tax avoidance practices. Companies are also required to be more transparent in disclosing their performance in generating income to avoid tax avoidance activities.Keywords: Managerial ability, overconfidence, tax avoidance.Article Type: Research Paper. 
Analisis Risiko Persepsian, Manfaat Persepsian, dan Kemudahan Penggunaan Persepsian Terhadap Penggunaan Paylater Pada E- commerce di Indonesia Negoro, Aulia Rahmadiani; Achjari, Didi
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.128082

Abstract

Purpose – This study examines the influence of perceived risk, perceived benefits, and perceived ease of use by customers that affect the use of paylater in e-commerce applications in IndonesiaDesign/methodology/approach – The data collection method used is an online survey method with a snowball sampling technique which is included in non-probability sampling by distributing questionnaires to 100 paylater user respondents who have used paylater at least once. The adopted model uses the Technology Acceptance Model (TAM) with a multivariate analysis method using Structural Equation Modeling Partial Least Square (SEM-PLS) with modifications to add perceived risk to it.Findings – This study found that perceived usefulness and perceived ease of use positively affect paylater usage; perceived ease of use has a positive effect on perceived usefulness; perceived risk negatively affects perceived usefulness; and perceived risk has a negative effect on paylater usage. The results of this study concluded that all hypotheses were supported.Originality/value – This research contributes, namely additional information to companies developing electronic payments (paylater) in considering user views of the paylater payment method in e-commerce applications in making future improvements.Research limitations/implications – This research has limitations, namely that it does not take into account the value or size of transactions and the socio-economic status of users in the research model. It is possible that these factors influenced or changed the results of this study. The greater transaction value can encourage users to use paylater. In addition, paylater is likely to attract more interest from users from lower socio-economic backgrounds. Future research is expected to examine aspects of transaction value and user socio-economic status when using paylater.
Peran Masyarakat Desa Manggung dalam Pengawasan Dana Desa Handayani, Rispa; Deviani, Deviani
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125422

Abstract

AbstractPurpose – This research aims to contribute to literature and evaluation for related parties by finding out the role of the Manggung Village community in monitoring village funds  Design/methodology/approach – This research is qualitative research with a case study approach. Data was collected through interviews and Focus Group Discussions with BPD member communities, self-help member communities, Musrenbang member communities and pure communities with a total of 32 informants.Findings – The research results provide an overview of the accountability stages where the information stage illustrates that there are limitations in information publication and some information publications are only for community groups that are pro towards the Village Government, making the information provided a mere formality. The discussion stage showed that the intensity of discussions between village community representatives and the Village Government was high, but the quality of the discussions was felt to be low. Some finalization of deliberation results were only represented by certain communities who ended up in a different program than before the finalization. Meanwhile, the provision of consequences by village communities is relatively low. The contributing factor is that people do not trust community representatives and audit bodies because they are seen as working together. A family system that is still strong reduces the provision of consequences. And the public also does not understand the mechanisms and complaints services for irregularities found.Originality/value – This research provides a clearer picture than previous research, because there are differences in cases and data collection methods using Focus Group Discussions which reveal the practice of creating accountability at the Village Government level. Education and evaluation not only for the community but also for the village government.Research limitations/implications – This research is not free from shortcomings and limitations, where this research only adds a few informants from previous research. Research informants described the existence of pros and cons which made it difficult to draw conclusions from the interview results. The need for additional data from observation and documentation to support research results.
Bagaimana Praktik dan Makna Blue Accounting Bagi Bisnis Wisata di Teluk Tomini dalam Studi Etnometodologi? Amaliah, Tri Handayani; Badu, Ronald S; Kanon, Juwita; Usman, Karmila
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125184

Abstract

Purpose: - This study aims to explore the practice and meaning of blue accounting in special interest tourism businesses in Tomini Bay.Design/methodology/approach – This research is a qualitative study using ethnomethodology as its method. Data were collected through observation, interviews and focus group discussions (FGDs). The stages of data analysis follow ethnomethodological rules, including data reduction, data presentation, indexicality, reflexivity and conclusion drawing.Findings – The results showed that blue accounting implemented by the tourism awareness group is an effort of environmental sustainability. The application of accounting is carried out in the form of simple financial records, accountability to God, humans and nature. The meaning of blue accounting practice leads to the fulfillment of business information for internal and external parties. Blue accounting implies that accounting is practiced according to needs, coastal environmental protection, economic, ecological, social and cultural sustainability. The cultural value of togetherness (huyula) is the main determining factor in the implementation of blue accounting.Originality/value – the existence of cultural values is able to influence the practice of blue accounting, so that it plays a maximum role in maintaining the financial, ecological and social stability of a community organization.Research limitations/implications – provides confidence that blue accounting practices are built on the basis of cultural and spiritual values inherent in the soul of the community, in addition to economic, social and environmental values.  Belief in cultural and spiritual values can be a strength for the coastal tourism sector to further improve the capacity to manage its business through the application of blue accounting.

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