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INDONESIA
Jurnal Riset Akuntansi Aksioma
Published by Universitas Mataram
ISSN : 18580785     EISSN : 26548488     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember.
Arjuna Subject : -
Articles 170 Documents
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EVALUATION OF THE LOCAL MANAGEMENT INFORMATION SYSTEM APPLICATION - GOODS OF LOCAL GOVERNMENT (SIMDA BMD) Rakhmawati, Intan
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.266

Abstract

Barang Milik Daerah (BMD) merupakan aset pemerintah daerah yang dikelola melalui Sistem Informasi Manajemen Daerah (SIMDA). Penelitian ini bertujuan mengevaluasi sistem aplikasi SIMDA BMD Versi 2.0.7.11R6, unuk mengetahui keandalan sistem. Keandalan dilihat dari segi kesesuaian dengan Peraturan Menteri Dalam Negeri (Permendagri) tentang Pengelolaan Barang Milik Daerah, setelah berlakunya Financial Management Informaations System (FMIS) Penelitian ini merupakan penelitian deskriptif . Data diambil berdasarkan wawancara administrator SIMDA BMD dan observasi aplikasi SIMDA BMD V.2.0.7.11. Hasilnya, SIMDA BMD versi 2.0.7.11R6 sudah mengatasi masalah kapitalisasi dan penyusutan, karena saat input pengadaan, administrator dapat sekaligus memilih metode penyusutan yang digunakan dan taksiran umur ekonomisnya. Namun dari segi input perencanaan, masih dilakukan secara manual.Dalam menu pengadaan, oleh karena SIMDA BMD masih berbasis desktop, maka belum ada integrasi dengan SIMDA Keuangan/FMIS yang sudah berbasis website. Dengan demikian, sebagian input dalam pengadaan SIMDA BMD harus dilakukan secara manual. Temasuk dalam posting Kartu Inventaris Barang (KIB), tidak bisa dilakukan secara otomatis dari aplikasi. Demikian pula dengan menu penghapusan BMD, menu akuntansi, dan menu penilaian kembali BMD, masih secara manual. Namun secara keseluruhan, aplikasi SIMDA BMD versi 2.0.7.11R6 sudah sesuai koding barangnya dengan Peraturan Menteri Dalam Negeri Nomor 108 Tahun 2016.
DETERMINAN POTENSI KECURANGAN LAPORAN KEUANGAN DI INDONESIA Hairani, Yuniar Is; Isnawati, Isnawati
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.267

Abstract

This investigation is based on a case of fraud in a company like the one that has occurred in PT Kimia Farma Tbk and PT Indofarma Tbk. This is intended to make a test the variables of the cause of fraud in detecting the potential for fraud occurrence in manufacture companies listed on the Indonesian Stock Exchange by 2020-2022 which refers to the fraud hexagon theory. The study proposes six hypotheses tested with the f-score model. This research using second data obtained from the company's annual statement of accounting by 2020-2022, which is further analyzed using variables in the fraud hexagon theory. The results showed that the external pressure calculated with DAR influenced the potential for fraudulent financial reporting, when the External Auditor Quality, Auditor Change,, Changes in Director, and Government Projects calculated using dummy variables and CEO’s Picture calculated based on the number of corporate leaders’ photos did not influence the potential of financial fraud reports.
IMPLEMENTATION OF PSAK 71 AND FINANCIAL STATEMENT QUALITY IN INDONESIAN BANKING INDUSTRY Indriani, Eni; Inapty, Biana Adha; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.272

Abstract

The implementation of PSAK 71 requires the companies to have a greater allowance for impairment losses (CKPN) than the previous standard. This is an opportunity for companies to maintain the elements of management in such a way. Managers' opportunistic behavior in exploiting opportunities will affect the financial statement quality because they are assumed to contain earnings management. It is feared that an increase in CKPN determined by corporations will have an impact on the financial statement quality. This research aims to determine the impact of implementing PSAK 71 on the financial statement quality in Indonesian banking industry. The sample consist of 41 companies listed on the Indonesia Stock Exchange for the 2019–2020 period. Based on the results of data processing with the use of Eviews version 12, it can be concluded that the implementation of PSAK 71 has a positive effect on financial statement quality in Indonesian banking industry. The results of this research contribute to the study of the the new PSAK implementation and as an evaluation for the standard-setter board
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN PEMBAYARAN ZAKAT DARING Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.277

Abstract

Payment of daily transactions nowadays can be done online, including zakat. This research aims to analyze the factors that influence the intention of different generation classification in using online zakat payment systems based on the criteria set in the Technology Acceptance Model (TAM). Questionnaires in the form of Google Form were distributed through social media channels and was answered by 121 respondents. The data collected from the questionnaires revealed that online payment systems for zakat is still not preferred by Baby boomers, Gen X, Gen Y and Gen Z because it is considered unable to ensure that the zakat given is appropriate for both the mustahik and muzaki. Respondents are also not sure that paying zakat online will ensure that the zakat will be passed on to eligible mustahik.
Integrasi Modal Manusia, Kemampuan Tehnologi Informasi, Inovasi dan Kinerja Orgainasi Fathorrahman, Fathorrahman; Subhan, Subhan; Rika Syahadatina
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.278

Abstract

Human capital, capabilities, innovation, organizational performance. This research aims to determine the influence of human capital on IT capabilities, IT capabilities on innovation, and innovation and capabilities on organizational performance. This research is quantitative and descriptive. The data used is primary data obtained through a survey in the form of a questionnaire against regional government organizations in the Pamekasan Regency. The sampling technique uses convenience sampling. This study took a sample of 180 by considering questionnaires that were not returned and were incomplete. The samples analyzed were 165 samples. Data analysis techniques use outer model and inner model testing. Human capital hurts ability, ability has a negative effect on innovation, innovation has a negative effect on organizational performance, and ability has a negative effect on organizational performance.
Efek Determinasi Terhadap Dividen Kas Ummi Wahyuni; Subhan, Subhan; Rika Syahadatina
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.287

Abstract

Study This aim to know influence profit accounting , profit cash and current cash to dividend cash on company manufacture sector goods consumption listed on the Indonesia Stock Elhange for the 2019-2021 period. Method used in study This is study quantitative. Technique taking sample used is technique purposive sampling. So that sample obtained as many as 30 companies manufacture sector goods consumption listed on the IDX on 2019-2021 years . Technique data collection used in study This use documentation and studies library . Technique data analysis used in study This is test descriptive statistics, test assumption classic, test multiple linear regression, and test hypothesis. Results from study This show that profit accountancy influential positive And significant to dividend cash . Profit cash No influential positive And significant to dividend cash . And results study current cash operation influential positive And significant to dividend cash . Results study profit accounting, profit cash and current cash operation in a manner simultaneous influential to dividend cash. The implications of this research are expected to provide an overview, input, and become material for consideration or evaluation for companies in the consumer goods sector to maximize the distribution of cash dividends to investors.
PERAN PEMODERASI REPUTASI PERUSAHAAN PADA PENGARUH LUAS PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA KEUANGAN Natasya Elvin Maharani; -, Erna Widiastuty
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.289

Abstract

The objective of this research is to provide empirical evidence concerning the moderating role of firm reputation on the effect of the range of website CSR disclosure on firm financial performance. The study focused on companies within the manufacturing sector that are listed on the Indonesia Stock Exchange during the period from 2016 to 2022. This research used a purposive sampling method and 238 firm-year observations were obtained. The moderating variable is firm reputation measured by market capitalization ratio. The independent variable of the range of website CSR disclosure is measured using content analysis method and dependent variable is firm financial performance measured by ROA and ROE. Data were analyzed through methods such as multiple linear regression analysis methods and moderated regression analysis (MRA) test. The results provide empirical evidence that first, the range of website CSR disclosure has a negative and significant influence on the firm’s financial performance. Second, the results of this study provide empirical evidence that firm reputation was unable to moderate in the effect of the range of website CSR disclosure on firm financial performance.
A STUDY OF SUSTAINABLE DEVELOPMENT GOALS (SDG's) PROCESS IN VILLAGES IN WEST LOMBOK DISTRICT Rakhmawati, Intan; R. Sapto Hendri BS; Baiq Rosyida Dwi Astuti
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.291

Abstract

Village governments have received village funding from the central government. Villages are increasingly in the spotlight, because they must be guided by SDG's (Sutainable Development Goals). Based on research by Rakhmawati, et al (2021), the planning and budgeting aspects with 18 aspects of Sustainable Development Goals (SDG's) are considered quite complex, with 247 indicators, in 3 pillars (Economic, Social and Environmental). This research is aimed at examining planning and budgeting documents, as well as the implementation of village finances, whether they are in line with the 2021 SDG data collection. The targeted villages are villages in West Lombok Regency, with different typography, namely land, sea/water, and mountains. Based on the type, this research is descriptive research. As a result, in 2022, the SDG program will not be able to bring uniqueness to the stages of village financial management. This was because the application for data collection and measuring SDG sub-indicators was not yet clear in 2022. As a result, village financial implementation realization data were incompletely filled in by villages. Researchers suggest that there are village financial implementation standards that are designed more clearly by the central government, both by the Ministry of Home Affairs and the Ministry of Villages.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN ATAS PERSEDIAAN BARANG GUDANG DI BINTANG FLORES HOTEL Isabela Orati Jeni; Agus Wahyudi
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.293

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal dalam prosedur penerimaan dan pengeluaran persediaan gudang di Hotel Bintang Flores. Penelitian menggunakan metode kualitatif, teknik pengumpulan data yang digunakan melalui observasi, wawancara dan dokumentasi. Dimulai dengan pengamatan langsung terhadap proses atau prosedur penerimaan dan pengeluaran barang di Hotel Bintang Flores, melakukan wawancara dan dokumentasi, kemudian menganalisis data, menguji validitas data dan menarik kesimpulan. Tahap selanjutnya adalah memberikan rekomendasi dan saran mengenai prosedur penerimaan dan pengeluaran barang di Hotel Bintang Flores serta analisis terkait sistem pengendalian internal. Hasil penelitian ini menunjukkan bahwa proses penerimaan dan pengeluaran barang di Hotel Bintang Flores belum dilakukan secara optimal. Hal ini dapat dilihat dari saat menerima tidak adanya dokumen Purchase order (P0) sebagai dokumen pendukung dalam pengecekan jenis, harga dan jumlah barang yang dipesan. Selanjutnya, dalam prosedur pengeluaran barang, tidak ada staf gudang khusus yang bertugas mencatat atau merekapitulasi setiap persediaan yang keluar dari gudang, selain itu tidak ada pengawasan khusus yang dilakukan oleh cost controller dalam proses penerimaan dan pendistribusian barang. Sistem pengendalian internal belum sepenuhnya terimplementasi dengan baik, seperti kegiatan pengendalian, penilaian risiko dan pemantauan belum dilaksanakan secara optimal.
DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN GIANYAR Ernawatiningsih, Ni Putu Lisa; I Ketut Sunarwijaya
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.295

Abstract

The performance of a financial institution is largely determined by the performance of its accounting information system, because it will produce quality financial reports. The purpose of this research is to test and analyze the influence of variables using information technology, leadership, education and training, organizational culture, and work experience on the performance of accounting information systems at Village Credit Institutions in Gianyar District. The research sample consisted of 78 employees who were identified using the purposive sampling method. The data analysis method used in this research is multiple regression analysis. This research found that education and training, organizational culture, and work experience had a positive effect on the performance of the accounting information system, while the use of information technology and leadership had no effect on the performance of the accounting information system.

Page 13 of 17 | Total Record : 170

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