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JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

JABI
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Published by Universitas Pamulang

ISSN : 26148447 EISSN : 26157896 DOI : 10.32493

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.

Arjuna Subject : -

Articles 193 Documents

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PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN PRAKTEK KECURANGAN Novi Akhsani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This study aimed to analyze the influence of internal control (PI), Compensation Compliance (KK) and Organizational Culture (BO) to Tendency of Fraud Practices (PK) in Electricity Company incorporated in the Association of Indonesian Electricity Contractors, especially DKI Jakarta. Through good internal control is expected to reduce the action to commit fraud. Data collection techniques through survey using primary data. Data processing using SPSS software version 20. The results showed that simultaneously Internal Control variables (PI), Compensation Compliance (KOM) and Organization Culture (BO) have a significant effect on Tendency of Fraud Practices (PK). Coefficient of Determination (R2 ) shows the number of Adj R 0.352 which means 35.2% dependent (Y) Tendency of Fraud Practices (PK) influenced by three independent factors (X) while the rest of 64.8% is influenced by other variables.

THE EFFECT OF ACCOUNTING PLANT ASSETS AND LEADING COMMITMENT TO GOOD CORPORATE GOVERNANCE AND EFFECT PERFORMANCE FINANCE IN PERUM PERHUTANI HOLDING : DRAFT A PROPOSAL Retno Martanti Endah Lestari; Ida Farida
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets can effect performance finance in Perhutani holding, Indonesia. Biological asset are plants and animals undergoing biological transformations. Biological transformation consists of the process of growing, developing, producing and ready quotes that lead to changes both qualitatively and quantitatively. This raises the needs of various parties regarding the ability of the aplication of PSAK 69 in biological asset, especially on the use of present value of the model of cash inflows in the future to determine the fair value of biological asset certain categories. The results of the proposed study would hopefully assist in the development of an alternative fair value model in valuing plant assets supported by leading commitment and subsequently lead to good corporate governance specifically on the performance finance.

PENGARUH UKURAN PERUSAHAAN, JENIS OPINI AUDITOR, UKURAN KAP DAN AUDIT TENURE TERHADAP AUDIT DELAY Dea Annisa
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Penelitian ini bertujuan untuk menilai pengaruh ukuran perusahaan, jenis opini auditor, ukuran perusahaan audit dan audit tenure pada audit delay yang terdaftar di Bursa Efek Indonesia periode 2010 - 2014. Penelitian ini menggunakan sampel 90 perusahaan manufaktur, analisis Teknik yang digunakan adalah regresi berganda dengan SPSS 20. terhadap audit delay, (3) jenis Opini auditor berpengaruh negatif terhadap audit delay, (4) ukuran perusahaan tidak berpengaruh negatif terhadap audit delay, (5) audit tenure berpengaruh negatif terhadap audit delay. Temuan penelitian menunjukkan bahwa jenis opini auditor berpengaruh negatif terhadap audit delay dengan signifikansi 0,002

PENGARUH PERILAKU NARSIS DAN SELF-ESTEEM TERHADAP PENGENDALIAN DIRI AKUNTAN DALAM BERINTERAKSI DI MEDIA SOSIAL DENGAN ETIKA PROFESI AKUNTAN SEBAGAI VARIABEL INTERVENING Nurbaeti Nurbaeti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This research is conducted to investigate the effect of narcissism and self-esteem toward the accountants’ self control in the interaction in social media with accountant professional ethics as an intervening variabel. The method of the research used is causality-explanatory to analyze as well as to prove that ther is a correlation among two or more variables. The object of this research are 100 people as respondents, they are educators, auditors and accountants in some companies in Tangerang and Jakarta. The technique used in taking samples is purposive sampling. This research used Narcissistic Personality Inventory (NPI-16), Rosenberg Self-Esteem Ten Scales, Accountants professional ethics and accountants self control scale. The method of data analaysis used is Path Analysis. The data that the researcher got has meet the prerequisite to do the test of data quality and classic assumption. The series of data analysis using SPSS version 23 got that narcissism and self-esteem affect the accountants professional ethics simultaneously and significantly, while self-esteem significantly affects the professional ethics of accountants. Narcissism, self-esteem and accountant professional ethics affect simultaneously toward accountants’ self control, narcissism does’nt effect significantly toward accountants’ self control and accountants professional ethics affects significantly toward their self control. The determination coefficient shows 10,3% of accountants’ self control variable affected by their narcissism, self-esteem and their ethics, while the rest 89,7% affected by other factors.

EMPIRICAL TEST IN THE TAXATION ACCOUNTING CONSERVATISM Safitri Rica; Rosita Wulandari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 1 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai pengaruh insentif pajak dan faktor non pajak dengan menggunakan proksi leverage, earning preasure, size terhadap konservatisme akuntansi.. Sampel yang digunakan dalam penelitian ini adalah 70 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Metoda pemilihan sampel yang digunakan yaitu Purpsive sampling.Penggujian penelitian ini menggunakan analisis regresi berganda yang sebeumnya harus lolos uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa insentif pajak, leverage, dan size berpengaruh terhadap konservatisme akuntansi. Sedangkan earning pressure tidak berpengaruh terhadap konservatisme akuntansi.

THE EFFECT OF TAX TREATY ON FOREIGN DIRECT INVESTMENT IN INDONESIA Hutomo Nurman Satrio,; Nur Indah Lestari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This paper examines the effect of tax treaty, so called Perjanjian Penghindaran Pajak Berganda (P3B), on foreign direct investment inflow to Indonesia in short, middle and long term. From 67 countries that have P3B with Indonesia, we work only with 51 countries because of no longer P3B exist or lack of completed data. Using panel data set of 51 countries from 2000 to 2015 and applying fixed effect model, we find that P3B has insignificant relationship to foreign direct investment inflows in short term. However, tax treaty, both in middle and long term, have a positive relationship on Indonesia’s foreign direct investment inflow with 10%and 1% significant level, respectively. Furthermore, the data show that in all term there are Rp0 foreign direct investment inflow from corresponding countries, which are 58% countries in short terms, 61% in middle term, and 64% in long term. From all those countries that has no investment agreement, majority of them are lower middle income countries. So, Government should evaluate tax treaty that are present and consider more about macroeconomics factor from partner country before signing an agreement.

THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY Budi Kaliwanto; Sri Agustini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Government Regulation Number 71 of 2010 dated October 22, 2010 onGovernment Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of the IA Report in the National Nuclear Energy Agency (BATAN). Management and Preparation of BATAN's Financial and State Property (BFSP) reports using management flows, consistency of established amortization methods, impairment, discontinuation and disposal of IA. In the preparation of the IA Report, BATAN as a government institution is increasingly required to adapt to changes in government management systems that demand accountabilityprinciples, in which every state administration must be accountable for theperformance or outcomes of all programs and activities to the community for the use of resources and authority given. The result of testing of research instrument showed that IA data processing in BATAN based on the grouping of 5 categories (Copyright, Patent, Software, Result of Research / Research, and other Intangible Assets) outlined the value of the Copyright asset has the smallest value and the other IA has the greatest value (can be seen on the results of the discussion on pages 9-15).

PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Puradinda Zulfiara; Juli Ismanto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK, DENGAN PELAYANAN FISCUS SEBAGAI VARIABEL MODERATING Jarno Jarno
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

The aim of this research is to analyze and ine out the factors that influence the compliance of Individual Taxpayers and their impact on tax revenue, with fiscus service as a moderating variable. The data used are primary data with a total sample of 195 respondents.The analysis used with the Stucture Equations Model (SEM) with the LISREL 8.8 program. The test results show that knowledge of tax has a significant effect on tax compliance. Income level has a significant effect on tax compliance. Fiscus service does not significant effect on tax compliance. Tax Compliance has a significant effect novion tax revenue. Simultaneously Knowledge of taxes, income levels and fiscus services have a significant effect on tax compliance. Simultaneously tax knowledge, income level and tax compliance have a significant effect on tax revenue. iscus service can moderate between tax knowledge and tax compliance. Fiscus service can moderate between income levels and tax compliance.

CASE ANALYSIS OF AR-RAHN ACCEPTANCE AND ACCOUNTING TREATMENT ACCORDING TO SFAS 107 CASE STUDY OF WEST JAVA BANK SYARIAH TANGERANG BRANCH Srie Nuning Mulatsih; Nela Dharmayanti; Budiastuti Fatkar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This research aims to know the implementation of accounting gold investment product at Bank Jawa Barat Syariah brand Tangerang. That BJB Syariah murabahah and rahn based on PSAK107. This research is descriptive qualitative research, a method that is done is to interpret and said data concerned with the current situation, attitudes and opinion that accur in the relationship between the variable, the different between fact, the effect of the condition, and others. Data processing method using interviews and accompanied with documents related the research. The result showed that the accounting treatment that the recognition, measurement, presentation recognition of Bank BJB Syariah ar-rahn are inaccordance with PSAK 107.

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Contact Name
Rakhmawati Oktavianna

Contact Email
dosen01146@unpam.ac.id

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Journal Mail Official
jurnaljabi@unpam.ac.id

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Location
Kota tangerang selatan,

Banten

INDONESIA