Indonesian Journal of Accounting and Governance
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
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78 Documents
<![CDATA[PENGARUH KARAKTERISTIK DAN KOMPETENSI AUDITOR PADA PERSEPSI AUDITOR ATAS EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Desak Nyoman Sri Werastuti]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v1i1.4
<![CDATA[Artikel ini memplagiat artikel yang berjudul "PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN" yang dipublikasikan pada Desember 2014 di Jurnal Akuntansi Multiparadigma (Jamal) Volume 5, Nomor 3, Halaman 345-510. Artikel ini dibuat oleh saya sendiri (Ni Wayan Rustiarini) dan Ni Luh Gde Novitasari dari Universitas Mahasaraswati. Artikel ini merupakan output dari kegiatan penelitian hibah Dosen Pemula (PDP) yang didanai oleh Kemenristek Dikti. Saya sertakan pula URL artikel tersebut.https://jamal.ub.ac.id/index.php/jamal/issue/view/25]]>
<![CDATA[Penghapusan Kebijakan Denda Keterlambatan pada Pembiayaan Bermasalah PT Bank BNI Syariah ]]>
<![CDATA[Laode Arahman Nasir]]>;
<![CDATA[Wasilah Wasilah]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.16
<![CDATA[This study aims to analyze the policy of late charge elimination applied to PT Bank BNI Syariah. This policy was initiated at the year of 2016 which predictably lead to the inclination of problematic financing at BNI Syariah. This study provides evaluation and recommendation for policy implementation to reduce the number of problematic financing. This study uses qualitative methods with a case study approach. The research instrument used was through the interview process with BNI Syariah and the DSN (Dewan Syari‟ah Nasional/ Read: National Board of Islamic Law) of MUI (Majelis Ulama Indonesia/ Read: Indonesian Muslim Scholars Council). The results of the study reveals that the application of a fine-elimination policy was applied because of bank doubts about the application of fines to sharia and fines that have no effect on the bank’s income. PT Bank BNI Syariah uses persuasive policies and still applies the ta'widh policy after the application of the fine is eliminated. This policy has a positive impact on marketing but is still vulnerable to an increase in the level of Non Performing Financing (NPF).]]>
<![CDATA[ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL ]]>
<![CDATA[Dheny Biantara]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v1i2.10
<![CDATA[Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline and on the potential areas and measures of cost reduction in airline operation. Present an introduction survey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the cost problem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of the various function in airline maintenance was seen as least cost efficiency, whereas flight operation was seen as an area with most potential for cost reduction. Indonesian airline had made route and fleet changes after the beginning of 2011 to reduce cost, concludes from the analisys result having privatization would be an important step towards more efficient airline operation. Flexibility from Indonesian airline regulatory would be very much welcome and the value chain concept to improve Indonesian airline having competitive adventage and cost leadership differentiation]]>
<![CDATA[THE ROLES OF FORENSIC ACCOUNTANTS IN PREVENTION AND DETECTION OF MONEY LAUNDERING IN PHOENIX ACTIVITIES ]]>
<![CDATA[Samuel Anindyo Widhoyoko]]>;
<![CDATA[Deoga Payudha]]>;
<![CDATA[Jeannada Natasha]]>;
<![CDATA[Jerremy Immanuel]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v1i1.5
<![CDATA[The process of company liquidation is always full of money laundering allegations and vulnerable to fraud. This fraudulent scheme is referred to as phoenix activity. The main purpose of phoenix activity is to avoid liability and expenses, which detriments the stakeholders. This research explains the importance of the role of forensic accountants prior, during, and after bankruptcy. The methodology used in this research is literature review examining the problems through various researches and frameworks. The literature review discusses three aspects related to fraudulent bankruptcy scheme i.e. motivation, the scheme processes and litigation processes. The research concludes that the presence of forensic accountants is important in the insolvency prevention and detection, in their roles as(1) independent and hired experts; (2) professional legal assistance providers of Anti-Money Laundering (AML) and asset manager; (3) business valuation experts; (4) private investigators; and (5) surveillance body for anti-money laundering purposes.]]>
<![CDATA[The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) ]]>
<![CDATA[Meinarsih, Triana]]>;
<![CDATA[Yusuf, Abdul]]>;
<![CDATA[Hamzah, Muhammad Zilal]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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<![CDATA[Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by Z-Score is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.]]>
<![CDATA[Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi ]]>
<![CDATA[Joe Elsa Indriyani]]>;
<![CDATA[Riana Sitawati]]>;
<![CDATA[Subchan Subchan]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.17
<![CDATA[The purpose of this study is to be able to analyze the effect of moral on perception of tax evasion mediated by taxpayer compliance. Calculation of the number of research samples using Slovin formula, the sample in the study was as many as 100 questionnaires distributed directly in Central Semarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Data analysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results of previois studies as follows moral has a positive effect on the compliance. Compliance has a negative effect on perception of tax evasion. Moral has a negative effect on perception of tax evasion. Compliance mediates the effect of moral on perception of tax evasion.]]>
<![CDATA[Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak ]]>
<![CDATA[Teza Deasvery Falbo]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i1.11
<![CDATA[The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.]]>
<![CDATA[The Reluctance of Capitalizing the Borrowing Costs A Recent Study of Residence Development in the Province of Jawa Barat ]]>
<![CDATA[Samuel Anindyo Widhoyoko]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v1i2.6
<![CDATA[The emerging trend of emerging business occurs due to the consciousness of society regarding to the long-term investment. Many property developers are currently being aware of creating new spaces for society, as well as preparing their company to face new era of the pricing competition of property. This research focuses on the decision of property developers in pricing decision in the scope of construction cost reporting in which the bank loan would likely affect the financial leverage, project acceleration, and selling price which result in volume of profit. Based on the applicable accounting standards (PSAK no.26), companies are tocapitalize all borrowing costs to the construction costs at the same time. Using quantitative method, this research attempts to find relationship between construction cost and borrowing cost towards stock market performance. In this study, EPS is assumed to be a parameter for stock performance measurement. The study suggests that constructioncosts does not impact on the stock performance in the market. On the other hand, borrowing costs give significant impact to EPS. This research also finds that in any level of rate, interest would be influencing the EPS.]]>
<![CDATA[CRITICAL STUDY OF OPTIMIZATION OF ISLAMIC CORPORATE GOVERNANCE IMPLEMENTATION TO ACHIEVE COMPANY PERFORMANCE ]]>
<![CDATA[Reza Widhar Pahlevi]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 1 (2019): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i1.31
<![CDATA[Guidelines for Good Corporate Governance an Islamic perspective have a broader context, do notseparate roles and responsibilities in all stakeholders actions under the auspices of Islamic sharia law.There are differences in concepts and perspectives between western perspective (Anglo Saxon andEuropean) Good Corporate Governanceand Islamic perspectives. The difference in the very basic pointof view that Good Corporate Governance is the Islamic perspective comes from tawhid, shari'ah, andthe concept of shura. Islamic Good Corporate Governance guidelines focus on the role of stakeholdersrelated to the company.The development of science that occurs in the perspective of Good Corporate Governance begins onthe basis of agency theory which states that there is a separation between ownership and managementthat has the potential to cause agency problems, ways to overcome agency problems through theimplementation of Good Corporate Governance. Implementation of guidelines for Good CorporateGovernance is an obligation for the company. This is more aimed at the existence of responsibility tothe public (public accountability) relating to the company's operational activities and it is expected thatthe company can comply with the provisions outlined in a positive law. In addition, this is related tothe level of compliance of sharia with sharia principles as described in the Qur'an, Hadith, and Ijma 'ofthe Ulama. Research related to Good Corporate Governance in the Islamic perspective with theachievement of company performance is expected to provide an overview of the Good CorporateGovernance framework that recognizes the rights of stakeholders as determined by law and encouragesactive cooperation between companies and stakeholders to create employee welfare, performance, andcorporate sustainability.]]>
<![CDATA[Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor ]]>
<![CDATA[Syarief Gerald Prasetyo]]>;
<![CDATA[Yustiana Wardhani]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.19
<![CDATA[The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.]]>
