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Kajian Akuntansi
Published by Universitas Islam Bandung
ISSN : 16930614     EISSN : 2581074X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada umumnya, diantaranya : Akuntansi Keuangan, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Manajemen, Auditing.
Arjuna Subject : -
Articles 143 Documents
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Bridging The Gap Between Basic Financial Accounting Knowledge In High School And Higher Education (College) Elizabeth Tiur Manurung; Felisia Felisia; Puji Astuti Rahayu; Monica Paramita R. Putri Dewanti; Arthur Purboyo
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9062

Abstract

From observing the phenomenon of the gap between basic financial accounting learning materials in the middle-high level of education and high level of education, the team of lecturers from the accounting study program have been motivated as follows: Unpar seeks to equalize the knowledge of the two educational strata by using sharing method. The aim is to bridge the gap in accounting material in high school with basic financial accounting material in collegeThis research with analytical descriptive method uses a sample of high school teachers who are willing to participate in this sharing program through a webinar with a zoom meeting platform held in 2020 and 2021. The activity was attended by 14 SMA and SMK with eighteen teachers and one hundred and twenty eight students. Materials regarding adjustment journals and plant and intangible assets have been taught according to the teacher's request. The material is presented in the form of a two-way discussion so that the facilitator and participants can discuss in depth, while the activity for students is an introduction to the accounting profession.The knowledge enrichment of accounting material related to today's business practices that can be applied in teaching and learning activities in high school is recognized by the teachers as very useful and accompanied with high enthusiasm during the sharing. In turn, their high school graduates understand this material better and can take the same courses in college better. This will form the building of accounting knowledge in students in the future.
Analysis Of The Influence Of Accounting Conservatism, Company Size, Capital Structure, Liquidity And Profit Growth On Earnings Quality Muhammad Nizar; Kiswanto Kiswanto
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.7230

Abstract

This study aims to determine the effect of accounting conservatism, firm size, capital structure, liquidity and earnings growth on earnings quality. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection used purposive sampling, resulting in 70 analysis units, 15 outlier data were removed so that 55 analysis units were processed. Hypothesis testing with descriptive statistics and multiple linear regression using SPSS 21. The results show partially accounting conservatism and firm size have a significant positive effect, while capital structure has a significant negative effect on earnings quality. However, there is no effect of liquidity and earnings growth on earnings quality. Simultaneously all dependent variables have an effect on earnings quality. Companies are expected to apply the principle of accounting conservatism in preparing financial statements. Companies should also be careful in making credit or financing decisions from debt, because they have a negative impact on earnings quality. Companies with good performance with evidence of a bigger company size are able to generate higher quality profits. The next researcher should consider other variables and proxies not included in this study to determine their effect on earnings quality. Apart from conducting fundamental analysis, investors and creditors should pay attention to the quality of earnings so that there are no errors in decision making.
Intellectual Capital Performance Of State-Owned Enterprises In Indonesia Rima Rachmawati; Deliana Deliana; Rini Lestari
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9079

Abstract

Tujuan penelitian ini untuk mengukur kinerja pengelolaan modal intelektual di Badan Usaha Milik Negara dengan menggunakan model Pulic dikenal dengan Value Added Intellectual Capital. Data yang digunakan adalah laporan keuangan BUMN tahun 2020. Hasil kajian menunjukkan 10 BUMN dengan kategori top performance dan 11 BUMN dengan kategori bad performance. Implikasi penilaian ini mendorong BUMN untuk terus membenah dalam memanfaatkan modal intelektual untuk menciptakan nilai agar mampu bertahan dan memiliki daya saing di Era Pengetahuan saat ini.The purpose of this study is to measure the performance of intellectual capital management in State-Owned Enterprises using the Pulic’s model known as Value Added Intellectual Capital. The data used is the financial statements of SOEs for 2020. The results of the study show 10 SOE’s in the top performance category and 11 SOE’s in the bad performance category. The implications of this assessment encourage SOE’s to continue to improve in utilizing intellectual capital to create value in order to be able to survive and have competitiveness in the current Knowledge Age.
Factors Affecting Transparency And Accountability Of Village Fund Allocation Management Neni Nurhayati; Amir Hamzah; Oktaviani Rita Puspasari; Sri Wijayatri
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.7240

Abstract

This study aims at analzing the effect of presentation of accountability reports and accessibility toward transparency and accountability of village allocation management (ADD). The method used in this research is descriptive and verification method. The sampling technique used is purposive sampling obtaind 102 respondents. The data analysis technique used is Structure Equation Modeling (SEM). The results of the study are presentation of accountability reports and accessibility has positive effect on transparency of village allocation management (ADD), presentation of accountability reports and accessibility has positive effect on accountability of village allocation management (ADD).    
The Role Of Internal Audit In Fraud Prevention And Disclosure : Literature Riview Khairini Melinda; Ariama Susanti; Juneva Kastarina Tarigan; Deliana Deliana; Ilham Hidayah Napitupulu
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9400

Abstract

This study aims to determine the effect of internal audit in preventing and disclosing fraud. The number of frauds that occur in an organization shows the need for an internal audit body in the company so that it can reduce or even eliminate fraud that occurs. This literature review is a study of the role of internal audit in preventing and disclosing fraud which aims to find out the variables in internal audit for preventing and disclosing fraud based onprevious studies, so there is still a lotof potential forfurthermodification/development. Of the ten studies included in this literature review, there are differences in research results. Eight studies state that internal audit has a significant effect on preventing and disclosing fraud, but two articles state that internal audit does not have a significant effect on preventing and disclosing fraud.
The Effect Of Budget Planning, Human Resource Competence And Organizational Commitment On Budget Absorption In The North Sumatera Regional Police Satker Dion Sofianto Purba; Eka Nurmala Sari
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.8212

Abstract

The purpose of this research is basically to be able to find out, test and analyze the effect of budget planning, human resource competence, organizational commitment to budget absorption in the North Sumatra Regional Police. The research used a qualitative descriptive method with a survey approach. Meanwhile, the data analysis used the SEM-PLS approach. The research findings resulted : First, budget planning does not have a significant effect on budget absorption in the North Sumatra Regional Police. Second, the competence of human resources does not have a significant effect on budget absorption in the North Sumatra Regional Police. Third, organizational commitment has a significant effect on budget absorption in the North Sumatra Regional Police. 
Economic Empowerment Of The Community Through Optimizing The Understanding Of Financial Statements (MSMEs Bojongsoang Village Bandung) Asri Suangga; Riyang Mardini; Rini Lestari; Rudy Hartanto; Annisa Nadiyah Rahmani; Boyke Rahmat Ramdani; Alia Alifa Ibrahim
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9413

Abstract

Financial recording and reporting training is expected to be able to overcome internal problems related to accountability that are often faced by MSMEs. The right assistance will help MSMEs to develop, from micro, small, to medium scale,can even be the forerunner of the emergence of large-scale industry. This research was conducted on MSMEs who are members of the "Someah" community, Bojongsoang Village, Bandung Regency, West Java Province, the majority of which are engaged in food and beverage, as well as handicrafts. The purpose of this study is to assist MSME partners in understanding the importance of recording financial statements, and analyzing financial statements. The research method used is descriptive qualitative. The results showed that in general, MSME actors in Bojongsoang Village did not have good and correct accounting and bookkeeping knowledge. However, with this assistance, participants understand more about accounting and recording financial statements better.Pelatihan pencatatan dan pelaporan keuangan diharapkan dapat mengatasi permasalahan internal terkait akuntabilitas yang sering dihadapi oleh UMKM. Pendampingan yang tepat, akan membantu UMKM untuk berkembang, dari skala mikro, kecil, hingga menengah, bahkan bisa menjadi cikal bakal munculnya industri skala besar. Penelitian ini dilakukan pada UMKM yang tergabung dalam komunitas “Someah” Desa Bojongsoang Kabupaten Bandung Provinsi Jawa Barat yang mayoritas bergerak di bidang makanan dan minuman, serta kerajinan tangan. Tujuan penelitian ini adalah membantu mitra UMKM dalam memahami pentingnya pencatatan laporan keuangan, dan menganalisis laporan keuangan. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa secara umum pelaku UMKM di Desa Bojongsoang belum memiliki pengetahuan akuntansi dan pembukuan laporan keuangan yang baik dan benar. Namun dengan adanya pendampingan ini peserta lebih mamahami tentang akuntansi dan pencatatan laporan keuangan lebih baik lagi. 
The Role Of Supply Chain Management (SCM) On MSME Performance Using BibliometricI Analysis Nurleli Nurleli; Ririn Sri Kuntorini; Elly Halimatusadiah; Irena Pramita Pramono
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.8865

Abstract

UMKM tahu daerah Ciburial sudah menjalankan sebagian dari SCM, yaitu selalu memilih bahan kedelai yang berkualitas. Akan tetapi, UMKM tahu Ciburial ini belum melakukan kerja sama yang rutin dengan konsumen dalam jumlah yang banyak meskipun sebenarnya sudah ada kerja sama,  di antaranya dengan Food Court Jogya Departemen Store. Dalam hal ini, regulasi pemerintah dalam penyediaan bahan baku yang murah dan berkualitas sangat diperlukan mengingat tahu adalah makanan masyarakat menengah ke bawah sehari-hari. Program Studi Akuntansi dalam hal ini Fakultas Ekonomi dan Bisnis Unisba melakukan kerja sama dalam meningkatkan volume tahu yang terjual. Selanjutnya, perlu adanya regulasi pemerintah dalam kesediaan bahan baku tahu agar sustainability UMKM Tahu tetap berlangsung. The importance of the role of MSMEs in the Indonesian economy makes this sector can not be underestimated and the progress of this sector will be the focus of the government for the next few years. Classic problems related to distribution often occur in micro, small and medium scale enterprises. So it is hoped that with the Supply Chain Management (SCM), problems related to distribution can be overcome. Therefore, this study intends to examine how the role of SCM in the progress of MSMEs. The method used in this study is a qualitative research method with a literature study approach using bibliometric analysis. The software used is Vosviewer with a number of articles collected from Crossref over the last 5 years, using the keywords: “Supply chain management” and “small medium enterprises”. The results of the study show that SCM in MSMEs will be related to efforts to create sustainability, increase competitive advantage, and improve the quality of relationships with customers.
The Effect Of Financial Distress And Audit Delay On Auditor Switching On Banking Companies Listed On The Indonesia Stock Exchange Deliana deliana; Abdul Rahman; Lifian Monica; Ariama Susanti
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9318

Abstract

This study aims to prove the effect of financial distress and audit delay on auditor switching. The study was conducted in banking companies listed on the Indonesia Stock Exchange. The population of this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. in 2016-2019 as many as 45 companies. Determination of the sample using purposive sampling using certain criteria, companies that meet the criteria are 37 companies with 4 years of observation, so the number of observations in this research is 148. Tests were carried out using logistic regression analysis with the help of SPSS software. The results of this study indicate that financial distress and audit delay have no effect on auditor switching.
Implementation of Islamic Business Ethics in Persis Banjaran Jam'iyah Enterprises Nurfahmiyati Nurfahmiyati; Rini Lestari; Kania Nurcholisah; Asri Suangga; Asyifa Nur Azizah; Wijaya Handoyo; Dimas Nurjaya
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.10066

Abstract

This study aims to determine the application of Islamic business ethics and dimensions based on four traits of the Apostle (Shiddiq, Amanah, fathonah, and Tabligh) to Jam'iyyah Persis Banjaran business actors. The research method is a descriptive qualitative analysis method carried out on independent variables without making comparisons or connecting with other variables to obtain an overview of the research variables. The results showed that the four qualities of the Apostle had been applied very well, especially in Shiddiq and Amanah. The results of processed data showed that the highest average score in Islamic business ethics was 4.58. Judging from the four qualities of the Apostle applied by business actors in Persis Banjaran, the Shiddiq dimension value is the highest, 4.68. Meanwhile, the value of the Amanah dimension is 4.59. 

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