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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 164 Documents
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MEMAKNAI PENYUSUNAN DAN PELAPORAN AKUNTANSI PADA RUMAH SAKIT BLU (STUDI KASUS RSUP DR. MOHAMMAD HOESIN PALEMBANG) Fardinant Adhitama
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8797

Abstract

The arrangement and accounting reporting becomes an important component in a governance institution to assess the performance in a financial management which apply PSB (Public Service Board) accounting reporting is governed by laws and regulations in the field of state finances to run a sound business practice, PSB (Public Service Board ) carry out two systems with two standards for the preparation and reporting of accounting in financial governance GAAP (Generally Accepted Accounting Principles) as the standard in the preparation and reporting of accounting for financial reporting BLU (Public Service Board) accrual-based and GAS (Government Accounting Standards) as standard in preparation and accounting reporting of the government agencies with cash toward accrual basis. This research was conducted to understand and interpret how the implementation of the preparation and reporting of accounting PSB (Public Service Board) at Dr. Mohammad HoesinHospital Palembang then figure out what are the problems encountered in the preparation of accounting and reporting, and how the decisions taken by Dr. Mohammad HoesinHospital Palembang in following up the problems that arise, this study is a qualitative research paradigm interpratif research with case study approach. The object of this research is part of the accounting department of Dr. Mohammad Hoesin Palembang with speakers Head of financial accounting along with the associated staff. Data analysis is done with data reduction, understanding and interpretation. The results of the study describes howthe process of preparation and accounting reporting that occurred at Dr. Mohammad Hoesin Hospital Palembang as the implementing agency of PSB (Public Service Board), researchers also found a lot of problems that arise in the preparation and reporting of accounting process on PSB (Public Service Board) governance of Dr. Mohammad Hoesin Hospital Palembang, then the results of this study explain the decisions taken by rational choice theory. Suggestion that is given in this study is that the central government may revise the regulation in the financial governance of PSB (Public Service Board) particularly regardingGeneralServices AgencyHospital.
PENGARUH DIVERSITAS DEWAN DIREKSI DAN KOMISARIS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusiresita Pajaria; Inten Meutia; Marlina Widiyanti
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8893

Abstract

This study aimed to analyze the influence of diversity of boards of directors and commissioners consisting of gender diversity, diversity of nationalities, diversity education, firm size and profitability on the disclosure of Corporate Social Responsibility (CSR) .The manufacturing sector listed in Indonesia Stock Exchange 2011-2015 used as the sample in this study. Sample selection is done by purposive sampling method and acquired 42 companies with a number of observations as much as 210. The data analysis technique used is multiple linear regression analysis.Based Fhitung 0.001 0.001 with a significance of less than 0.05. This shows that all independent variables simultaneously is a significant explanatory on the dependent variable, so that the model used for the study worthy (fit). In a partial test (t test) to determine whether the independent variable Gender, ethnicity, education, firm size, and ROA  partially or individually CSR affect the dependent variable (Y),test results show that the diversity of gender, nationality, and the size of the company's influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, educational diversity and profitability no influence on the disclosure of Corporate Social Responsibility (CSR).
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, DAN GENDER TERHADAP KEMAMPUAN MENDETEKSI PRAKTIK AKUNTANSI KREATIF (Studi pada BPK RI Perwakilan Sumatera Selatan dan KAP di Sumatera Bagian Selatan) Anggi Monita Sari
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8788

Abstract

This research aimed at investigating the effect of auditor ethics (independence, integrity, and objectivity), experience, and gender on the ability to detect creative accounting practices (at BPK RI Representative South Sumatra and KAP (Public Accounting Firms) Southern Sumatra). The research was conducted at BPK RI Representative South Sumatra and KAP Southern Sumatra with 129 respondents, 97 of whom were analyzed. Data were analyzed using multiple regression model. Results show that auditor ethics (independence, integrity, and objectivity), experience, and gender simultaneously affect the ability to detect creative accounting practices with (adjusted R square of 32%), while auditor’s independence, integrity, and experience have partial effect. However, objectivity and gender does not have significant effect on detecting creative accounting practices.  
EVALUASI SISTEM PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS PADA CV. SUMATERA Romy Wanda Taruna; Abu Kosim; Dewa Saputra
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8882

Abstract

Internal Control System is a process undertaken to provide reasonable assurance of achieving the objectives of the three classes of constraints of financial reporting, compliance with applicable laws and regulations, effectiveness, and efficiency of the operations. The purpose of this study was to determine the control procedures sales, cash receipts, and provide an evaluation of the results obtained. Object of this study is CV. SUMATERA. The methods of data collection is by interview, documentation, and observation. Problem solving is done by identifying and evaluating the internal control of the sales and cash receipts procedures, both the document and the related functions of sales and cash receipts. The results of this study indicate that the system of internal control over sales in the CV. SUMATERA has gone well and in accordance with procedures. Meanwhile, for Internal control system of cash receipts on the CV. SUMATERA have not been going well .
DESKRIPSI SISTEM DAN PROSEDUR AKUNTANSI PADA PERUSAHAAN DAERAH PT.SARANA PEMBANGUNAN MUARA ENIM Aspahani Aspahani; Ermadiani Ermadiani
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8769

Abstract

This study aims to create a common perception for the managers (management boardand all the technical aspects of financial management), a common perception for the accountingfunction in preparing the financial statements required both the internal and external parties, auniformity treatment and handling the incoming cash management aspects of both documentspolicy that is applied to the following reporting, a uniformity of treatment and management aspectsof the management of cash out either document or policy adopted and the following reporting, auniformity of treatment and management of non-cash aspects of good document management andpolicy applied as well as the following reports. addition, with the financial management manualwill provide guidance for the management of the performance of the functions of the financialmanagement and accountability.The study is conducted at the regional company, Sarana Pembangunan Muara Enim(SPME), In Muara Enim. This research uses normative yuridis method, through thesarafsinkronisation research applicable law. The data that had been collected was processed andanalyzed using descriptive qualitative method, ie the data collected will be settled based on itsquality, started with the analysis of the provisions in the regulations articles for the area offinancial accounting issues related to the author discussed. The provisions are then connected tothe next.The results of the study found that: planning and financial control mechanisms atregional company PT. Sarana Pembangunan Muara Enim (SPME) is regulated by variousgovernment regulations and regulatory uniformity of treatment as well as maintenance of financialmanagement in order to be done effectively and efficiently.The financial management in regionalcompany started from the preparation of the budget aspects of budget execution and accountabilityof the budget. The optimal performance in regional company will be achieved when the financialmanagement system has been carried out effectively and efficiently. The preparation of the systemsand codefication procedures of the transaction in PT. SPME is very important by using anacceptable commonly and reliable methodology, and refers to The Loss of National Accounts.
EFEKTIVITAS REALISASI DAN SERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA KABUPATEN OGAN KOMERING ILIR TAHUN 2013-2015 Nur Afnijaya Trisnawati; Burhanuddin Burhanuddin; Ika Sasti Ferina
AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i1.8805

Abstract

The aim of this research was to assess the realization effectiveness and uptake of Anggaran Pendapatan dan Belanja Daerah (APBD) government at Ogan Komering Ilir in 2013-2015 has been implemented to achieve the desired goals yet. The method used in this research was descriptive quantitative by comparing the budget Laporan Realisasi Anggaran (LRA) from 2013-2015 at Ogan Komering Ilir district.The results of this study can be concluded that the realization of the Budget (APBD) has been performing well, but the average realization and uptake in Pendapatan Asli Daerah (PAD), other legitimate income and financing revenue area is not performing well or ineffective. This is because the available funds are not comparable to the program that will be conducted.
PENGARUH PROFITABILITAS, LEVERAGE KEUANGAN, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Perusahaan Manufaktur di Bursa Efek Indonesia) Shelly F Kartasari
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3110

Abstract

The objectives of this research are 1) to analyze the influence of profitability, financial leverage and liquidity of financial reporting timeliness of manufacturing companies listed on the Indonesia Stock Exchange and 2) discuss whether the profitability, financial leverage, and liquidity affect the timeliness of the company's financial reporting. Samples used in this research of 72 manufacturing companies listed on the Indonesia Stock Exchange 2008-2010 period. Data to be used is the research was secondary data. Data regarding the timeliness of the date of submission of financial statements and other data from the idx and ICMD. Techniques of analysis in this research using logistic regression. Research finding has shown that during period of years 2008-2010, the timeliness of manufacturing companies listed on the Indonesia Stock Exchange is very high (75.00%). The result of the research also found that the profitability effect on timeliness of corporate financial reporting, while financial leverage and liquidity do not affect the timeliness of corporate financial reporting. Keywords : Timeliness, financial statements, profitability, financial leverage, liquidity
ANALISIS PENERAPAN AKUNTASI SUMBER DAYA MANUSIA PADA RSUP DR. MOHAMMAD HOESIN PALEMBANG Icha Fauziah; Aspahani Aspahani; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8922

Abstract

The research aims to determine the capitalization of cost of human resources on RSUP financial statements. Dr. Mohammad Hoesin Palembang and his influence. The type of research to be done is case studies on the company. Data analysis methods use a deskriftive analysis. Based on the results of research and analysis conducted on the collected data it can be concluded that the treatment of costs associated with the cost of human resources as a burden is immediately eliminated in the period of occurrence resulting in the lack of information that was submitted so as to make the management not know exactly how far the achievement of hospital objectives has been achieved economically. In drafting the financial statement of RSUP Dr. Mohammad Hoesin using conventional accounting which refers to the government accounting standards (SAP) and the nonprofit hospital accounting guidelines where the unfounded investment in human resources is Conducted by hospitals, expenditures for human resources i.e. spending on human resource development are recognised as burdens.
THE INFLUENCE OF UNDERWRITER REPUTATION, AUDITOR REPUTATION, COMPANY SIZE AND COMPANY AGE ON UNDERPRICING IPO FOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2008-2013 Ririn Salfida; Kencana Dewi; Mukhtaruddin Mukhtaruddin
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8793

Abstract

This study aims to analyze the influence of non-accounting factors of the underpricing  IPO  stock  in  Indonesia  Stock  Exchange.  In  this  study,  the independent   variables   used   are   underwriter   reputation,   auditor   reputation, company size and company age, while the dependent variable in this study is the initial return.The data used in this study are secondary data from the Indonesia Stock Exchange and the Indonesian Capital Market Directory (ICMD) from 2008 to 2013. Samples were selected using purposive sampling method. From 135 companies that conduct an IPO in 2008-2013, there are 85 companies that meet predetermined criteria. The method of data analysis used in this study is multiple linear regression. The analysis showed that company size and company age significantly influences   the   underpricing   of   IPO   with   negative   direction.   While   the underwriter's reputation and the reputation of the auditor no significant effect on IPO underpricing. Limitations in this research that the criteria used to measure underwriter  reputation  and  the  reputation  of  the  auditor  only  use  the  data tabulation  of  the  total  listed  companies  and  the  data  sample  in  2013  is  stilldifficult to obtain because it has not published by the Indonesia Stock Exchange.
Analisis Pengaruh Kinerja Keuangan, Leverage, Ukuran Perusahaan dan Sertifikasi Lingkungan Terhadap Kualitas Pengungkapan Lingkungan (Studi Empiris Pada Industri Pertambangan yang Terdaftar di BEI) Amanda Oktariyani; Inten Meutia
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8889

Abstract

This study aims to look at the effect of financial performance, leverage, company size and environmental certification on the quality of environmental disclosures. The population in this study was the mining industry that was listed on the Stock Exchange in the period 2011-2014. Based on the purposive sampling technique, there were 17 companies selected. The research data used is obtained from the company's annual report. The data analysis method used is panel data regression. The results showed that financial performance has a negative and significant influence on the quality of environmental disclosures, while leverage has a positive and significant effect. However, company size and environmental certification do not show a significant effect on the quality of environmental disclosures.

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