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INDONESIA
JURNAL AKUNTANSI
Published by Universitas Siliwangi
ISSN : 19079958     EISSN : 26859246     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Akuntansi dikelola dan dipublikasikan oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi secara periodik dua kali dalam setahun setiap Bulan Juni dan Desember. Jurnal Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi.
Arjuna Subject : -
Articles 105 Documents
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The Assessment of State-Owned Bank Soundness Using RGEC Method Before and During Covid-19 Pandemic Ilyas, Fransdito Ali; Setyorini, Christina Tri
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.7830

Abstract

Covid-19 entered Indonesia in March of 2020, affecting nearly all sectors, including the finance industry. This study aims to analyze the financial performance of state-owned banks in Indonesia (BNI, BRI, Mandiri, and BTN) for the period 2018-2021 using the RGEC (risk profile, gcg, income, and capital) method. According to circular letter of Bank Indonesia (SE BI) no. 13 of 2011, each bank is required to conduct an independent assessment of its financial condition. This study employs a descriptive quantitative methodology. In this research, the purposive sampling method was used. The sample consists of state-owned institutions that have published annual reports from 2018 to 2021 consecutively. Documents and secondary data are the categories and sources of data utilized for this article. Based on the findings of this analysis as a whole, BNI bank has a very healthy predicate in 2018, 2019, and 2021, and a healthy predicate in 2020. BTN bank has a consecutively healthy predicate for the 2018-2021 period, while Mandiri bank and BRI bank have a consecutively very healthy predicate for the 2018-2021 period.
Dampak Pandemi Covid-19 Terhadap Aktivitas Pengauditan Manihuruk, Widiya Anastasya; Butar Butar, Sansaloni
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8440

Abstract

This study investigates the impact of the COVID-19 pandemic on the auditing activities of Indonesian public companies. During a pandemic auditing activities are predicted to affect the auditor's opinion regarding going concern, audit delay, audit opinion, and the decision to use Big-4 versus non-Big-4 auditors. A sample was selected from tourism and manufacturing companies from 2018-2021 due to the severe impact of COVID-19 on these two sectors. The results of the quantitative analysis show that: 1) Auditors issued more going-concern opinions during the Covid-19 pandemic. 2) Auditors spent more time completing auditing tasks during the Covid-19 pandemic. 3) The number of qualified opinions was relatively similar in the pre-pandemic period and during the Covid-19 pandemic. 4) Clients using Big-4 KAPs decreased during the pandemic. In addition, the content analysis shows: 1) More going concern audit opinions should have been issued during the pandemic than currently available. Some auditors seem to deliberately not mention explicitly the impact of Covid 19 on the continuity of the company. 2) Only a small number of companies disclose the impact of Covid 19 on the company's financial performance.
Diversifikasi Pendapatan pada Industri Perbankan di Indonesia : Implikasi terhadap Kinerja dan Risiko Sudaryanti, Dedeh Sri; Yuniasih, Yuyun; Kurniawati, Ane
JURNAL AKUNTANSI Volume 19, Nomor 1, Mei 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i1.9185

Abstract

This research was conducted as an analysis of the effect of income diversification on bank performance and risk. The samples used are banks owned by the central and regional governments in Indonesia for the period 2015 to 2022. Hypothesis testing applies panel data linear regression estimation. Income diversification is measured using the Herfindahl Hirschman Index (HHI) approach, bank performance using Return on Assets, bank risk using ROA standard deviation, and applying two control variables, namely company size and loan to total assets.The research results show that income diversification has a negative influence on bank performance. These state-owned banks often do not implement strategies outside their core business because owners view profit fluctuations as a threat to their ability to supervise. The larger the company size, the ROA tends to be lower, that large banks may have difficulty achieving high ROA due to their more complex operations. The higher the LTA, the higher the ROA tends to be. This could provide an indication that banks are more aggressive in disbursing credit relatively more efficiently in generating profits. Evidence was found that income diversification negatively influences bank risk, indicating that there is a reduction in risk when banks diversify income
Determinasi Nilai Perusahaan pada Perbankan Konvensional di Indonesia Lazuardi K, Prasetia; Wiratno, Adi
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8427

Abstract

In this study, it has a goal to show whether Liquidity, Profitability, and Operational Efficiency have an influence on Firm Value in Banking. To prove the inconsistency of previous research results regarding several independent variables used. This study used 10 banking samples at Buku4 banks through a purposive sampling method. Secondary data will be used for research, where this data is taken from the annual reports of banks listed on the Indonesia Stock Exchange (IDX). Data processing in this study uses the EViews ver. 9. The results of this study show that liquidity has a negative effect on firm value. While profitability and operating efficiency have a positive effect on firm value. These findings provide answers regarding the importance of banking in maintaining its level of profitability. In addition, banks must also maintain efficiency so that the funds used can be maintained so that the company can be sure to have very good value. Meanwhile, banks may not have too much idle capital, it can cause a decrease in the value of the Company.
The Role of Technology in Detecting Cyber Risk and Improving Internal Audit: A Systematic Review Nasruddin, Nadya Annisa; Pomtoh, Grace T; Kusumawati, Andi
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.7675

Abstract

This research aims to explore the literature that examines the role of technology in assisting cyber risk detection and improving company internal audit in the digital era. The method used in this research is systematic literature review (SLR). Data sample collected using Watase-Uake database and articles from other sources with Q1-Q4 index starting from 2014-2023. The selected articles have passed several specified criteria to produce a total number of 25 articles. The result shows that technology plays an important role in increasing the efficiency and effectiveness of cyber risk detection and internal audit processes. This research contributes to providing an overview regarding the benefits of technology in helping companies detect cyber risks and improve the quality of their internal audits
Literatur Review: 10 Tahun Riset Pajak UMKM di Jurnal Terindeks Sinta Alfreda, Alana; Konitatillah, Maratu; Albab, Achmad Ulul; Mukallalah, Roudhotul; Zuhdi, Rahmat
JURNAL AKUNTANSI Volume 19, Nomor 1, Mei 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i1.9495

Abstract

Jumlah UMKM terus bertambah setiap tahunnya. Dengan semakin berkembangnya UMKM di Indonesia, diyakini sangat bisa mencapai suatu penerimaan pajak negara. Penelitian ini bertujuan untuk mengetahui perkembangan pajak UMKM 10 tahun terakhir serta mengetahui gap penelitian sehingga, penelitian selanjutnya dapat fokus pada hal hal yang jarang atau belum tercakup pada penelitian sebelumnya. Metode yang digunakan dalam penelitian ini yaitu metode “Charting The Field” yang dikembangkan oleh (Hesford et al., 2007). Dari 83 jurnal serta 196 artikel peneliti memilih artikel yang relevan dan diperoleh sebanyak 75 jurnal dan 106 artikel yang akan dijadikan sampel dalam penelitian ini. Hasil penelitian menunjukkan bahwa tren penelitian mengenai pajak UMKM pada jurnal terindeks SINTA 2-6 pada tahun 2013-2023 mengalami peningkatan yang terus menerus sejak tahun 2019. Hal ini, karena adanya penurunan pajak penghasilan pada tahun 2018 sebesar 0,5%. Dalam studi ini peneliti menyarankan agar penelitian berikutnya dapat fokus menggunakan metode kualitatif, variabel penelitian seperti modernisasi pajak, kualitas pelayanan pajak, dan digitalisasi, serta dapat menggunakan sektor yang jarang digunakan sebagai fokus dalam penelitian tersebut seperti sektor kreatif. Dengan adanya penelitian ini diharapkan dapat memberikan kontribusi sebagai referensi untuk mengkaji mengenai pajak UMKM.
The Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java Prabowo, Sigit; Bawono, Icuk Rangga
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8336

Abstract

The goal of this research is to figure out how region original revenue, general fund allocation, specific fund allocation, and the Revenue Sharing Fund affect capital spending Methods of saturation sampling, the population in this study was comprised of twenty-nine regencies and six cities in Central Java from 2016 to 2018. The data used in this study is secondary data gathered from the budget realization report of the Financial Supervisory Agency of Central Java Province. Multiple linear regression analysis is used in the analytical procedure. The Capital Expenditure is influenced by General Fund Allocation, Specific Fund Allocation, and Revenue-sharing Fund, although Region Original Revenue has no impact on the capital expenditure.
Analisis Bibliometrik Dari Sewindu Penelitian Tentang Asset Pricing Ramadhani, Indi; Yanti, Pitri; Sari, Maya
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.9072

Abstract

ABSTRACTThis study aims to present the development of asset pricing models from bibliometric analysis and provide scope and direction for future research. The Scopus database was used to search for research articles on asset pricing from 2016-2023. Out of 8,839 articles, 2,860 were selected for the final bibliometric analysis. Citation analysis, keyword analysis, and author-related analysis were conducted. Based on the results of bibliometric analysis, it is known that the United States is the country that conducts the most research on asset pricing. Keyword analysis was also analyzed to evaluate important areas of research. Financial markets, stock markets, costs, investment, price dynamics, risk assessment, commerce, CAPM, stock returns, asset pricing models, return predictability, risk factors, and profitability are the most frequently used keywords. The year 2021 had the highest number of research articles. The most prominent author in asset pricing research is Zaremba who has the highest citations. 
Efektivitas Audit Intern dalam Pencegahan Fraud pada Pemerintahan Desa di Kabupaten Majalengka Khoerulloh, Abd. Kholik; Krisniawan, Hendra; Aziz, Holis Abdul
JURNAL AKUNTANSI Volume 19, Nomor 1, Mei 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i1.9877

Abstract

Village governments as administrative entities with special autonomy often face the risk of misuse of funds and weaknesses in financial governance.  This study aims to examine the effect of internal audit quality and auditor independence of the Majalengka Regency Inspectorate on fraud prevention efforts in the village government environment through internal audit effectiveness as an intervening variable. This research method uses a quantitative approach by collecting data through a survey of a sample of 40 village secretaries which is then analysed with fath analysis techniques. The results show that internal audit quality has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.390 and P Value 0.003 0.05 and internal auditor independence has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.280 and P Value 0.045 0.05. This research is expected to make a valuable contribution to related parties, such as the Majalengka Regency Inspectorate, village governments, and other stakeholders in improving financial management practices that are more transparent, accountable, and effective, so as to reduce the risk of fraud in village governments in Majalengka Regency.
Niat dan Perilaku Whistleblowing Auditor Pemerintah Arif, Muhammad Faisal; Sukarno, Zulfikry
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8141

Abstract

ABSTRACTThis study aims to examine the Theory of Planned Behavior (TPB) construct in the whistleblowing behavior of government auditors. Respondents in this study were BPK auditors representing South Sulawesi, totaling 86 respondents. The tool used in data management uses Partial Least Square (PLS). The results showed that whistleblowing attitudes, subjective norms, and perceived behavioral control had a significant positive effect on whistleblowing intentions, the same was found in the relationship between perceived behavioral control and whistleblowing behavior. In addition, significant positive results were found in the relationship between intention and whistleblowing behavior and the relationship between subjective norms and whistleblowing attitudes. This research contributes to the BPK as a government financial auditing institution to build a work environment that can encourage their auditors to have intention and behavior as a whistleblowing. The limitation of this study lies in the scope of the population, only BPK auditors representing South Sulawesi and only conducting tests on the Theory of Planned Behavior (TPB) construct in assessing the intentions and behavior of BPK auditor whistleblowing. We hope that further research can develop by comparing the whistleblowing intentions and behavior of government external auditors (BPK) and internal auditors (BPKP and Inspectorate).

Page 9 of 11 | Total Record : 105

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