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INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 14, No 1 (2020): AKUNTABILITAS" : 7 Documents clear
THE POLITICAL CONNECTIONS AND EARNINGS QUALITY IN INDONESIA: A SURVEY LITERATURE Yeasy Darmayanti; Aza Azlina Md Kassim; Suryadimal Suryadimal
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10719

Abstract

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.
DESENTRALISASI FISKAL, POLITIK DINASTI, SISTEM PENGENDALIAN INTERNAL, KINERJA, AKUNTABILITAS PELAPORAN KEUANGAN: BUKTI EMPIRIS DI INDONESIA Ilham Maulana Saud; Gisti Fairuz Trisha
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.11208

Abstract

This study aims to analyze the influence of fiscal decentralization, dynastic poltical, and total violation of internal control system on accountability of financial reporting of district/city governments moderated by performance variable at District/City Government in Indonesia in 2013-2015. This study used secondary data obtained through the website of BPK RI, the Ministry of Finance, and the Ministry of Home Affairs. The sample in this study was selected based on the purposive sampling method, so as many as 190 samples were obtained, with details of 95 main samples namely district / city governments that were indicated dynastic politics in Indonesia in 2013-2015 and 95 comparative samples namely district /city governments that were not politically indicated dynasty in Indonesia in 2013-2015. Testing the hypothesis in this study using multiple linear regression with MRA (Moderated Regression Analysis), so there are 2 models in the study. The data collected was analyzed first by testing the classical assumptions, then testing the hypothesis was carried out with the SPSS 26.0 test tool. Based on the results of the study it can be concluded that partially the dependent variable on the central government, dynastic politics, and the number of violations of the internal control system has a significant negative effect on the accountability of local government financial reporting, while the variables of regional independence and financial effectiveness do not affect the financial reporting accountability of local governments. Furthermore, the performance variable is able to moderate the effect of dependence on the central government on the accountability of local government financial reporting, but is unable to moderate the influence of regional independence and dynastic politics on the accountability of local government financial reporting
KEPUASAN MUSTAHIK TERHADAP PENYALURAN DAN MANFAAT ZAKAT UNTUK MODAL USAHA DI KOTA BENGKULU Muhamad Abduh; Effed Darta
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10717

Abstract

This research aims to: a) investigate the perceptions of zakat recipients (mustahik) regarding the distribution mechanism and benefits of zakat for business capital and b) assess the level of mustahiks' satisfaction with the mechanism and benefits of the zakat. The research used primary data collected from 60 mustahiks using a questionnaire and then analizedusing a descriptive method and SatMat analysis tool (Satisfaction Matrix) developed by Abduh et al (2007) to assess the level of mustahiks' satisfaction. The results showed that the majority of respondents perceived that the zakat for the business capital they received had the expected benefits (such as the creation of opportunities to open their own businesses and increase income) and they were satisfied with the procedures and mechanism of channeling zakat for the business capital. In order to increase the effectiveness of the venture capital zakat, they hope that more coaching will be given to develop the business (such as financial management, product development and marketing
MODEL ALTMAN SCORE DAN GROVER SCORE : MENDETEKSI FINANCIAL DISTRESS PADA PERUSAHAAN RITEL DI INDONESIA Patmawati Patmawati; Muhammad Hidayat; Muhammad Farhan
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.11525

Abstract

This study aims to detect financial distress of listed retail companies at Indonesian Exchange using Altman Score and Grover Score Model. The samples are go public companies in Indonesia, which consist of 20 retail companies. Structural Equation Model (SEM) was employed as the analysis method using PLS software. The result shows that Altman Score Model has positive impact toward financial distress. High score on Altman Score indicates poor performance of a company. Further, Grover Score model has positive impact toward financial distress on retail companies which are go public circa 2015-2018. Higher score of grover score indicates a company has been suffering financial distress. Lastly, we inference that Altman Score Model is more accurate in detecting financial distress compared to Grover Score Model     
ANALISIS FENOMENA FLYPAPER EFFECT PADA KINERJA KEUANGAN KOTA BENGKULU Septriani Septriani; Armelly Armelly; Retno A Ekaputri; Esti Pasaribu
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10718

Abstract

The purpose of this research is to know the possibility of flypaper effect on Financial Performance of Bengkulu City by knowing the influence of locally-generated revenue (PAD), General Allocation Fund (DAU) to Bengkulu City. This reaseach used the time series data about the Budget Realization Report (LRA) of Bengkulu City and the Financial Statistics of Bengkulu Province which provided by the Central Bureau of Statistics of Bengkulu Province. Data analysis tool used is multiple regression analysis.The empirical results of this research shows that the first, PAD has influential positive and significant to regional expenditure against the Bengkulu City, DAU has influential positive and significant regional expenditure against the Bengkulu City. The second, flypaper effect phenomenon is not occurring on financial performance of the Bengkulu City, it is seen of the value of the coefficients PAD greater than the value of the coefficients general allocation fund (DAU) and the result is significant on ? = 0.05.
ANALISIS DETERMINAN VOLUNTARY GRAPHICS DISCLOSURE PADA PEMERINTAH DAERAH PROVINSI DI INDONESIA Santi Agustianti; Verawaty Verawaty
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10588

Abstract

Voluntary Graphics Disclosure (VGD) is a voluntary disclosure of public sector accounting using graphics. This method minimizes the time to analyze related information with more effective presentation quality of reports on local government finances. This study was aimed to analyze the determinants of VGD. Those are the performance, the size, the wealth, the level of dependence, and the location of local government, the age and the educational background of regional heads, audit findings and the age of local government as the characteristic of local government. The study used quantitative analysis techniques with multivariate regression. The object of this research was the provincial government in Indonesia in 2015-2017. Based on the results of hypothesis testing, performance, size, location of local government and the age of regional heads did not significantly influence VGD. Hypothesis test results showed that regional head education background and the age of the regional government had significant negative effects on VGD. However, the results of the wealth, the level of dependence and audit findings had significant positive effects on VGD. The implication of this study is for regulators in this case government accounting standards to consider the use of graphics in the disclosure of information in local government financial statements (LKPD).  
EFEK MEDIASI SLACK DETECTION DAN KEADILAN DISTRIBUTIF TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN Nur Anita; Frida Fanani Rohma
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.11406

Abstract

Budgetary slack harms the company because it causes problems with future profits and resource losses. This study employed theory of planned behavior to investigate the effect of budget participation on budgetary slack by slack detection and distributive justice as a mediating variables. This study uses a survey with 111 managers and executive staff from various companies in Jakarta as participants. The results of the analysis using structural equation modeling show that budget participation has a positive effect on slack detection, and slack detection can reduce the tendency of budgetary slack. Further analysis shows that budget participation can increase distributive justice for individuals. However, the withdrawal of distributive justice triggers the tendency of budgetary slack. The results showed that budget participation could play a role as a two-point sword. Academics and practice need to be careful in interpreting the effectiveness of the role of budget participation as part of management control during budgeting

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