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FINANCIAL : JURNAL AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 25024574     EISSN : 26862581     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 264 Documents
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PUBLIC SERVICE ACCOUNTABILITY IN MANAGING SURAT IZIN MENDIRIKAN BANGUNAN (S-IMB) Panjaiitan, Rike Yolanda
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.499

Abstract

The implementation of public service accountability is guided by the Decree of the Minister of State Number 63 of 2003 concerning General Guidelines for the Implementation of Public Services through Transparency and Accountability of Public Service Delivery, which contains the importance of providing public services. Licensing services in Medan City can be carried out at the Medan City DPMPTSP, one of the licensing services is the administration of Surat Izin Mendirikan Bangunan (S-IMB). The permit is still not in accordance with the Service Standards, which is for a period of 30 working days. One Stop Service and Investment Service for Medan City. The research method used is descriptive research method with a qualitative approach. Data collection techniques were carried out by means of interviews, observations, and documentation related to Surat Izin Mendirikan Bangunan (S-IMB). The data obtained were analyzed qualitatively by examining what had been collected using Sheila Elwood's Process Accountability theory which has the following indicators: Procedure, Cost, Timeframe and Responsiveness at the Medan City Investment and One-Stop Integrated Service Office, it has been running quite well but not yet optimal. There were several obstacles, such as permits not being completed on time, due to the lack of files from applications that were not submitted simultaneously to the officer. So that the incoming file must be returned to the applicant to complete the file and it takes a long time to complete the lack of files.
THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY Isniawati, Atik; Yuliastari, Amanda Reza; Modjaningrat, Radina; Baisyir, Fauzi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.500

Abstract

This study aims to analyze the effect of auditor competence, independence and experience on audit quality with audit time budget as a moderating variable. This study uses primary data with data collection methods using questionnaires with purposive sampling method on 70 auditors at the Public Accounting Firm (KAP) DKI Jakarta area. The findings of this study indicate that auditor competence has a significant positive effect on audit quality. Furthermore, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. The results of the next test prove that the audit time budget moderates the effect of auditor competence on audit quality. However, the audit time budget does not moderate the independence and experience of auditors on audit quality.Keywords: Audit Quality, Audit Time Budget 
THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD Wardani, Dewi Kusuma; Nuraini, Feny
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.502

Abstract

This study aims to explain the influence of the effectiveness of internal control and observance of accounting rules on accounting fraud. The method used is quantitative. The data used is a data source by distributing the Google Form link to the Village Office in the Imogiri District via WhatsApp using a convenience sampling technique. Respondents who filled out as many as 111 respondents. The results of the study explain that the effectiveness of internal controls has no effect on accounting fraud, while compliance with accounting rules has an effect on accounting fraud. The higher the effectiveness of management control and compliance with accounting regulations, the lower the level of accounting fraud. Conversely, the weaker management's internal control and compliance with accounting rules, the greater the fraud that occurs.Keywords: Internal Control Effectiveness, Compliance With Accounting Rules, Accounting Fraud
THE IMPACT OF FINANCIAL PERFORMANCE, FIRM SIZE AND CAPITAL STRUCTURE ON FIRM VALUE Suyanto, Suyanto; Bilang, Chintya N
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.508

Abstract

This study aims to prove the effect of financial performance, company size and capital structure on firm value. The sample in the study was 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research sample was obtained by purposive sampling technique. The analytical method used is multiple linear regression analysis using SPSS version 23. The results of this research prove that financial performance has a positive effect on firm value, firm size has a positive effect on firm value and capital structure simultaneously has a positive effect on firm value.Keywords: Financial performance, company size, capital structure, firm value 
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY Anggraini, Leriza Desitama; Putri, Andini Utari
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.512

Abstract

The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statements
ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE Kusuma, Andi; Amerieska, Siti; Sukya, Fadelis; Putra, Indra Lukmana; Pratama, Bagas Brian
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.515

Abstract

This study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality.
UNDERSTANDING THE IMPACTS OF FINANCIAL TECHNOLOGY IN THE SOCIETY 5.0 ERA Mbate, Clarasiska Anasthasia; Windjiarto, Windjiarto; Halawa, Forman; Sinaga, Hizkia Edwar
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.519

Abstract

Financial Technology (FinTech) aims to achieve a competitive market advantage based on technology (digitalization). This study focuses on figuring out the effects of financial technology in the era of Society 5.0, in which humans can create new values from existing technological transformations to reduce social and economic inequalities in society in the future. This research used a systematic literature review method of 68 articles screened from the Scopus database. Fifty-five impacts of FinTech in the Society 5.0 which can help organizations understand the importance of using fintech are found in this study. The research only focuses on one database. Whereas the aims only focus on the impact of fintech, thus subsequent researchers can continue and develop the same topic using other databases (for example, ScienceDirect) and try to figure out other topics related to fintech (for example, causal factors consequence).Keywords: Financial Technology, Finance, Society 5.0
THE ANTECEDENTS OF EMPLOYEE GREEN BEHAVIOUR IN THE SOCIETY 5.0 ERA Nuryadin, M. Fais Luthfi; Pangeran, Muh Rezky; Syaifullah, Syaifullah
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.528

Abstract

Organizations in the era of Society 5.0 are expected to have a broader social responsibility by adopting green employee behavior for sustainability and meeting the social expectations of employees and society. This study aims to determine the factors that influence Green Employee Behaviour, help practitioners take strategies and policies, and help future researchers related to the topic. This research method is a systematic literature review conducted from 9 articles that have been screened according to the formulation of the research problem from the Scopus database; it was found that there are ten antecedents of Green Employee Behaviour in this society 5.0 era. However, this research is focused on only one database source, namely Scopus and still on one problem formulation. It should be followed up by further researchers related to this topic.Keywords: Behavior, Employee, GHRM, and Green Behavior.
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN BANKING SECTOR DURING THE COVID-19 PANDEMIC Xiaoxia, Hu; Sukran, Sukran; Nurhalizah, Hayyumu Farina
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.530

Abstract

In order to successfully implement Corporate Social Responsibility (CSR) in the banking industry, it is crucial to understand the factors that influence it and the impacts caused. This research is useful for future researchers who examine Corporate Social Responsibility and functions as decision-making materials for banking sector practitioners. This study employs a systematic literature review method of 32 articles relevant to the research questions. This study found that there are 11 factors influencing Corporate Social Responsibility and 22 impacts of it. However, this research is still limited to one source database. Therefore, it is advised that future scholars include other databases to improve the study.
Importance Understanding Literacy Finance in Building Sustainable MSMEs Namasswar, I Gusti Ayu Ratih; Nuryadin, M. Fais Luthfi; Bate’e, Maria Magdalena; Sundari, Anggie; Zebua, Serniati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.542

Abstract

Objective study This is for increase understanding literacy finance among SMEs to become attention important for development sustainable. Method study This with systematic literature review of four article relevant and appropriate formula problem. Results found exists eight antecedents and four mercy consequently from literacy finance for SMEs. Limitations article This is Still focused on one database only and general discussing MSMEs, so researcher recommend for researcher next in perfect article.Keywords: Literacy Finance, MSMEs and Finance

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