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INDONESIA
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.
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Articles 143 Documents
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The Influence of Regional Financial Accounting System Quality and Organizational Culture on Regional Government Performance in Rejang Lebong District Yuni Maya Sari; Yuhanis Ladewi; Welly Welly; Rosalina Rosalina; Nunung Nurhayati
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.v24i1.5838

Abstract

Abstract : This research was conducted to answer the problems that exist in the study of the quality of regional accounting systems and organizational culture on regional governments perrformance in Rejang Lebong Regency. The aim was to study the influence of the quality of regional financial accounting systems and organizational culture on regional governments perrformance in Rejang Lebong Regency. The type of this study was an associative and descriftive research. The research was conducted in the regional apparatus organization Rejang Lebong Regency. The variables used were the quality of regional financial accounting systems, organizational culture, and regional governments performance. The data used were primary data and secondary data. Data collection techniques used in this study were questionnaires and documentation. The data analysis methods used in this study were descriftive and inferensial statistic. Inferential statistical analysis consists of the classical assumption test, multiple regression tests, coefficient of determination, and the hypothesis test (t test) was computed by the Statistical Program for Special Science (SPSS). The results of the analysis showed there was a correlation between the quaulity of regional financial accounting systems and organizational culture on regional governments performance in Rejang Lebong Regency.
Green Product Innovation and Firm Performance: Evidence from Consumer Goods Industry Arya Aji Aditya; Cindy Olivia Angkasaputra; Dian Wijayanti; Feki Wahyu Colimah
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.v24i1.8982

Abstract

The purpose of this study is to examine the effects of green product innovation on firm performance. This is a quantitative research method based on simple linear regression analysis. Secondary data sources include the financial statements of consumer goods industry companies that were publicly traded on the Indonesia Stock Exchange between 2019 and 2020. The regression analysis shows that green product innovation has an effect on firm performance. Based on the analysis, firms in Indonesia's consumer goods industry have met the success factors for developing green product innovations. Although the market believes that developing green products is an expensive endeavor.
The Effect of Good Corporate Governance and Intelectual Capital on Company Value in the LQ45 Reyna Assyifa Mahawijaya; Ade Imam Muslim
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.v24i1.10934

Abstract

This study aims to determine the effect of good corporate governance and intellectual capital on company value in the LQ45 index for the 2012-2021 period. The good corporate governance variable uses an independent board of commissioners, intellectual capital uses the Value Added Intellectual Coefficient (VAIC), and firm value uses Tobin's Q. The method used is quantitative. Data were analyzed using the classical assumption test, multiple linear regression analysis, coefficient of determination, partial test (t-test), and simultaneous test (F-test). The results show that good corporate governance and intellectual capital partially and simultaneously have a significant influence on firm value, with an R-Square value of 87.80% while the remaining 12.2% is influenced by other variables not observed in this research.
Influence of Competence, Independence, Tenure Audit and Quality of Financial Reports on Audit Quality Tata Tata Angraini; Yuhanis Ladewi; Aprianto Aprianto; Ida Zuraidah; Helliana Helliana
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.v24i1.5844

Abstract

Objective study This For know influence auditor competence to audit quality, influence auditor independence against audit quality, tenure audit influence on audit quality and influence quality report finance to audit quality. Type study is associative and descriptive. Place study done in the accounting office Public in Palembang City. Variables used is auditor competence, auditor independence, audit tenure, quality report financial and audit quality. Data used are primary and secondary. Method data collection used is questionnaires and interviews. Deep data testing study This is the validity test and reliability test. Data analysis technique used is statistics descriptive and statistical inferential helped with Statistical Program For Special Science (SPSS). Research results show that influential auditor competence to audit quality, auditor independence effect to audit quality, influential tenure audit to audit quality and quality report finance influential to audit quality.
Trend Analysis in Selection of Accounting Information Systems Research Topics in Indonesia in 2015-2020 Yusuf Amrozi; Abdillah Arafat; M. Ryan Richul Firdaus
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.v24i1.7167

Abstract

Grafik publikasi ilmiah pada tahun 2015-2020 pada bidang sistem informasi akuntansi di Indonesia menunjukkan kecenderungan yang kian meningkat. Hal ini membuat penulis tertarik untuk melakukan analisis terkait dengan topik penelitian pada bidang tersebut. Tujuan dilakukannya analisis ini adalah agar dapat memberikan gambaran kepada khalayak mengenai topik sistem informasi akuntansi dan metode yang digunakan. Dengan memilih artikel dari jurnal yang terakreditasi Sinta, penulis berharap agar artikel ini menghasilkan temuan yang berkualitas. Hasil penelitian menunjukkan bahwa tren topik penelitian sistem informasi akuntansi di Indonesia pada tahun 2015-2020 adalah seputar Kinerja, Keuangan, dan Manajemen. Adapun metode yang digunakan bervariasi seperti kuisioner hingga studi literatur.
PERAN KUALITAS LABA DALAM MENDUKUNG KINERJA KEUANGAN DALAM MENINGKATKAN NILAI PERUSAHAAN Ana Mardiana; Excel Limbunan; Lavenia Leonard
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.v24i1.9374

Abstract

The aim of this research was to investigate the impact of free cash flow, leverage, and profitability to earnings quality and the impact of earnings quality to firm value. The population used is manufacturing companies listed in the Indonesian Stock Exchange (IDX) for period of 2017-2019. Number of samples are 64 companies each year chosen with purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze the data and mediation hypothesis analysed by using sobel test. The results of this research indicate that free cash flow and leverage have a positive and not significant impact on earnings quality. In contrast, profitability has a negative and significant impact on earnings quality. The results also show that free cash flow, leverage, and profitability have a positive and significant effect on firm value. Conversely, earnings quality has a positive and not significant impact on firm value.
Assistance and Empowerment of MSES: Aoplication of Flower Preservation Methods and Simple Accounting to Increase the Income of the Retirement Age Community in Sukapada Village, Cibeunying Kidul District, Bandung City Gatot Santoso; Magnaz Lestira Oktaroza
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.v24i1.11468

Abstract

Assistance and empowerment are carried out for Small and Medium Enterprises (MSMEs –Retirement Age) actors with preserved flower products and the application of SimpleAccounting in the Sukapada sub-district, Cibeunying Kidul District, Bandung City. Based onthe results of the PKM Team's survey, information was obtained that Sukapada Village,Cibeunying Kidul District, is the northernmost village in Cibeunying Kidul District, most ofthe residents are retirees from various jobs who gather together daily to carry out worship andsports activities. Furthermore, information was obtained that in the Sukapada Village therewere several groups of residents who were flower craftsmen trying to develop decorativeflower crafts. The constraints currently faced by flower makers in the Sukapada sub-district arefast wilting flowers, non-uniform flower diameters and blooming rates. Based on the conditionsmentioned above, the PKM Team intends to help improve the quality of these ornamentalflowers to become ornamental flowers that last for more than 1 year so that they have highselling power by implementing a preservation process. Assistance and empowerment is carriedout through training on flower preservation, training on making simple bookkeeping, trainingon website management for online shopping, and product registration in the form of preservedflowers in several market places. Through the training conducted, business people have beenable to produce quality preserved flowers and calculate the cost of the product and the sellingprice of the preserved flowers. In addition, they are also able to always maintain the websiteand market place they already have so that they can be used all the time to increase profitablesales volume and increase the income of these business people.
Corporate Governance and Strategic Disclosure Practice: Evidence from Indonesia Agung Nur Probohudono; Krisnadi Permana; Dian Perwitasari
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.v24i1.6097

Abstract

This research aims to find out the extent to which corporate governance affects the strategic disclosure level in Indonesian manufacturing companies. This study employs managerial ownership, institutional ownership, foreign ownership, independent commissioner composition, and number of commissioner board meetings as independent variables, and leverage and profitability as control variables. The sample companies in this research consists of the manufacturing ones releasing annual report in 2013. The measurement of strategic disclosure level in this research employs Eng and Mak's strategic disclosure index (2003) and integrated into Ho and Taylor's index (2013). The sample of the research consists of 71 Indonesian manufacturing companies during 2013. The sampling technique uses purposive sampling one. The result of the research shows that managerial ownership, institutional ownership, and commissioner board composition affects significantly positively the strategic disclosure. The function of the control variable in this study is as the controller of all variables; in the presence of the control variable, the data estimation result shows that leverage and profitability do not affect significantly the strategic disclosure in Indonesian manufacturing companies. 
The Role of Internal Control in Cash Management in Small and Medium Enterprises Doni Wirshandono Yogivaria; Supami Wahyu Setiyowati
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.v24i1.9450

Abstract

AbstractThe purpose of this study is to show the importance of effective internal control in newly established Small and Medium Enterprises and to give importance to internal control for business actors as a means of preventing irregularities. This research is a qualitative research with a phenomenological approach. The object of this research is Shita Farma. The selected informants were 5 employees of Shita Farma. Data collection techniques used are data reduction, data exposure, and data display. The results of the study indicate the ineffectiveness of internal control which causes deviations that impact on the inefficient business as one of the factors of employee fraud.Keywords: Control, internal, qualitative, effective, efficient AbstractTujuan penelitian ini ialah untuk menunjukkan pentingnya pengendalian internal yang efektif pada Usaha Kecil dan Menengah yang baru didirikan dan untuk memberikan pentingnya pengendalian internal bagi pelaku usaha sebagai alat pencegahan dalam penyimpangan. Penelitian ini merupakan suatu jenis penelitian kualitatif melalui pendekatan fenomenologi. Objek penelitian ini ialah Shita Farma. Informan yang dipilih adalah 5 karyawan Shita Farma. Pada metode pengumpulan data, data dilakukan melalui beberapa tahap, tahap tersebut ialah reduksi data, pemaparan data, dan tampilan data. Hasil penelitian menjelaskan bahwa kurang efektifnya pengendalian internal yang menyebabkan terjadinya penyimpangan yang berimbas pada tidak efisiensinya usaha sebagai salah satu faktor kecurangan yang dilakukan pegawai.Keywords: Kontrol, internal, kualitatif, efektif, efisien  
Management Accounting Information System Quality, Job Motivation and Managerial Performance Nabila Nur Alsyifa; Rini Lestari; Andhika Anandya
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.v24i1.11469

Abstract

AbstractEvery work performed by the workforce must have good performance so that the company can develop and run effectively. Therefore, someone who occupies a manager's position is expected to be able to produce a good managerial performance to create a company's competitive advantage. Many factors can affect managerial performance including the quality of management accounting information systems and work motivation. The purpose of this study was to find out how much influence the quality of management accounting information systems and work motivation has on the managerial performance of managers in 3 state-owned companies in the city of Bandung. The method used in this research is a descriptive and verification method with a quantitative approach. The unit of observation is the managers of BUMN companies in the city of Bandung as many as 30 respondents. The statistical technique used in the analysis of the research data is the multiple regression method using the SPSS version 23 application. Based on the results of the analysis it is known that the quality of the management accounting information system, work motivation, and managerial performance at BUMN companies in the city of Bandung has been running very well. The results of the study show that the quality of management accounting information systems has no effect on managerial performance in BUMN companies in the city of Bandung. Meanwhile, work motivation influences managerial performance in BUMN companies in the city of Bandung.

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