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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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Effectiveness of Internal Audit Implementation at BPJS of Employment Muhammad Edly Fachrurozy; Nunuy Nurafiah; Deliana Deliana; Raya Puspa Sari Hasibuan
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.v23i2.8887

Abstract

Abstract This study aims to analyze the effectiveness of implementation of internal audit in BPJS Ketenagakerjaan. This study involved 8 informants consisting of the Assistant Head of the Internal Audit Department, Internal Auditor, and the Branch Head. Measurement of the effectiveness of internal audit in this study uses the IPPF Practice Guide: Measuring Internal Audit Effectiveness and Efficiency from the Institute of Internal Auditors which consists of basic measures, services to stakeholders, technical development, innovation, and human resource development. The results showed that in a basic measure, clients (auditees) felt satisfy with the services provided by SPI. Internal auditors also feel satisfied in terms of the field of work and salary or facilities provided by management. The findings obtained by internal auditors at this time are more on administrative errors and do not lead to fraud. The recommendations by the internal auditor are always followed up by the auditee and this is also the support of management. Repeated findings are still at a reasonable level and the numbers are not many. The existence of SPI greatly helps management in achieving organizational goals. SPI allocates a budget for internal auditor technical development, but this is done in turn because of budget constraints. Internal auditors are also involved in professional organizations, but their nature is only passive. All internal auditors already have certification and auditor rotation is carried out in accordance with the needs and management policies. Keywords: internal audit, effectiveness of internal audit, internal audit department 
The Effect of Core Values Akhlak Effectiveness on Employee Performance at Indonesian Sharia Bank in Bandung City Rini Lestari; Nurfahmiyati Nurfahmiyati; Magnaz Lestira Oktoroza
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.v23i2.10067

Abstract

This research is motivated by the many problems that occur in Indonesian Islamic Banks related to the decline in banking performance caused by the many cases of embezzlement of customer funds and the provision of fictitious financing so that it indicates the low effectiveness of implementing the core value of AKHLAK which results in poor banking performance which is nothing but a reflection of poor performance. employee. The purpose of this study was to examine the effect of the effectiveness of the core value of AKHLAK on employee performance. The research was conducted at the Indonesian Sharia Bank (BSI) in the city of Bandung, with the method used was a verification method with a quantitative approach. The distribution of questionnaires was carried out as a data collection technique with respondents from all BSI employees in the city of Bandung.
Prediction of Financial Distress With Financial Ratio Analysis Abdul Rahman; Deliana Deliana; Riswanto Riswanto; Raya Puspita Sari Hasibuan
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.v23i2.9317

Abstract

This study aims to prove the effect of liquidity, profitability and leverage on financial distress. The study was conducted in mining companies listed on the Indonesia Stock Exchange. The population of this study was the financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined using purposive sampling using certain criteria. The test was carried out using multiple regression analysis with SPSS software assistance. The results of this study indicate that the liquidity variable has no effect on financial distress, while profitability and leverage have an effect on financial distress.
Improving The Ability to Calculation of Cost of Goods Sold on MSMEs in Bojongsoang Village, Bandung City Pupung Purnamasari; Riyang Mardini; Annisa Nadiyah Rahmani; Irena Paramita Pramono; Tiara Mustikasari; Ilvia Restu Utami; Laila Sugiharta
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.v23i2.10160

Abstract

National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This service activity has a goal, namely (1) providing understanding to SMEs in Bojongsoang Village, Bandung City about the importance of calculating the cost of goods sold, (2) providing training and assistance for SMEs in Bojongsoang Village, Bandung City, so that they are able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of the training participants' cost of goods sold, meaning that this training on calculating the cost of goods sold affected the participants of MSMEs in Bojongsoang Village, Bandung City.
The Effect of Taxpayer Compliance, Tax Collection and Self Assessment System on Tax Revenue Yuhanis Ladewi; Nunung Nurhayati; Kurnia Krisna Hari; Redi Agustian
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.v23i2.9509

Abstract

This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue  
Maqasid Sharia Index and Efficiency Indonesian Sharia Banking: Pre-Merger & Post Merger Riyang Mardini; Irena Paramita Pramono; Rudy Hartanto; Fathurahman Marshall Avicenna; Ilmawati Aranni; Rida Adinda
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.v23i2.10183

Abstract

This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level  have not shown a significant increase.
Impact of Covid-19 Pandemic on Financial Performance Banking Sector Annisa Nadiyah Rahmani; Asri Suangga; Lasmanah Lasmanah; Radhitya Pradiftha Drajat; Tasya Permatasari
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.v23i2.10000

Abstract

The aim of researcher here is to provide information whether the COVID-19 pandemic had an impact on banking in Indonesia, especially for banks listed on the Indonesia Stock Exchange. The impact on banking is measured by using financial performance ratios, namely Return on Assets (ROA), Net Profit Margin (NPM), Operational Profit Margin (OPM), Loan to Funding Ratio (LFR). Researchers used comparative data on financial statements, namely in 2019 and 2020. The tool used by researchers to process research data was SPSS 24.
The Role of Internal Audit in Risk Management in Bandung Amil Zakat Institutios (LAZ) in The Era of Covid-19 Pandemic Mey Maemunah; Nopi Hernawati; Ririn Sri Kuntorini; Heliana Heliana
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.v23i2.10330

Abstract

Abstract. This study aims to analyze the role of internal audit in risk management in the amil zakat institution (LAZ) in the city of Bandung. This study uses descriptive analysis with data collection techniques using primary data obtained from observations, interviews and documentation from related parties. The results of the analysis prove that the amil zakat institution in Bandung has used an online-based collection system and has implemented risk managements well. The internal audit of LAZ has understood and applied the five stages of management phases, namely context formation, risk identification, risk measurement, risk evaluation and risk treatment. Thus, it can be concluded that the role of internal audit in risk management in LAZ Bandung is quite good.
The Effect of Dividend Payout Ratio, Leverage and Management Ownership on Firm Value Firdha Rahmiyanti; Rasendria Hanif Pratama
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9078

Abstract

The purpose of this study is to analyze the effect of Dividend Payout Ratio (DPR), leverage, and managerial ownership on firm value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample selection in this study used a purposive sampling technique as many as 129 companies that entered the research criteria. The test method uses multiple linear regression analysis which is tested statistically and has met the criteria of classical assumptions such as data normally distributed, does not have multicollinearity and heteroscedasticity problems. The results showed that statistically DPR has an effect on firm value with a confidence level of 1%. However, leverage is not proven to have an effect on firm value. The results of this study also succeeded in proving that managerial ownership has an effect on firm value with a confidence level of 5%.Keywords: Dividend Payout Ratio, Leverage, Management Ownership, Firm Value
The Effect Of Transparency, Accountability, Training And Accounting Information Systems On BUMDes Financial Management (All BUMDes In Kuantan Singingi Regency) Nur aini; Desmiyawati Desmiyawati; Julita Julita
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9545

Abstract

BUMDes plays an important role in improving the economy of a village. A good benchmark for a BUMDes can be seen from the structure of good governance, so that to manage well BUMDes, quality of human resources are needed in the implementation of BUMDes management which will make BUMDes easily to achieve the goals of the BUMDes for the welfare of rural communities. This research was conducted with the purpose to testing the effect of accountability, transparency, training and use of accounting information systems on the financial management of BUMDes. Sources of data used in this study are primary data and questionnaires as research measuring tools. The population in this study are all BUMDes located in Kuantan Singingi Regency and the sampling technique used is the proportional stratified random sampling method so that a sample of 69 BUMDes is obtained. The statistical results obtained from this study are that accountability, training and use of accounting information systems affect the financial management of BUMDes,S but transparency has no effect on the financial management of BUMDes.

Page 13 of 15 | Total Record : 143

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