Akurasi : Jurnal Studi Akuntansi dan Keuangan
AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi dan keuangan yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Articles
157 Documents
<![CDATA[MOTIVASI KEPUTUSAN RESTRUKTURISASI KREDIT PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Diana, Nur]]>;
<![CDATA[R. Shauki, Elvia]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i1.357
<![CDATA[This study aims to answer the phenomena that motivate the decision to grant credit restructuring to MSME debtors affected by COVID-19 at Regional Development Bank X. This research approach uses a qualitative single case study method with multiple embedded unit analyses. Data were obtained from observation, documentation, and semi-structured interviews. This study uses content analysis, thematic, and constant comparison with the NVivo 12 Plus. The uniqueness of this study is evaluating the phenomenon of decision-making of credit restructuring using institutional logic. It is relevant to explain the relationship between individual behavior and institutions that can influence action. The results of the study show that symbolic carriers affect material carriers thereby triggering the coupling practice that is limited to the preparation of SOPs referring to POJK No.11/POJK.03/2020; POJK No.48/POJK.03/2020; POJK No.17/POJK.03/2020, while the decoupling practice occurred in the implementation of SOPs in deciding credit restructuring during COVID-19. There are multiple logics including the logic of routines, actors, and procedures. The competing logics are logic of procedures and actors in providing considerations and decisions on debtor eligibility and credit restructuring schemes. The logic of procedure is the dominant logic that motivates making credit restructuring decisions. The contribution of the study is more directed to regulators in designing more appropriate policies by considering organizational behavior.]]>
<![CDATA[MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN TEORI FRAUD HEXAGON ]]>
<![CDATA[Nurbaiti , Annisa]]>;
<![CDATA[Arthami, Azka]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i1.359
<![CDATA[This study aims to examine the effect of the hexagon fraud theory on fraudulent financial statements in the transportation and logistics sector in 2017 – 2021. This study uses a quantitative approach, with secondary data on company annual reports. A total of 60 samples were selected by purposive sampling and analyzed using panel data regression. The research findings show that pressure has a significant negative effect on fraudulent financial statements, while opportunity and rationalization have a significant positive effect on fraudulent financial statements. However, capability, arrogance, and collusion have no significant effect on fraudulent financial statements. The results of this study imply that the existence of pressure, opportunity, and rationalization on a person can indicate fraudulent financial reporting.]]>
<![CDATA[PERAN MODERASI INDIKATOR MAKROEKONOMI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN ]]>
<![CDATA[Azizah]]>;
<![CDATA[Siregar, Hermanto]]>;
<![CDATA[Sasongko, Hendro]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i1.363
<![CDATA[This study analyzes the determinants of firm value and the moderating role of macroeconomic indicators on the determinants of firm value. Secondary data testing was carried out on the IDX High Dividend 20 company financial statements for the period 2017-2021 which were analyzed using panel data regression. The determinants of firm value tested include dividend policy, capital structure, ownership, free cash flow, profitability, and good corporate governance (GCG). Interest and exchange rates are used as moderating variables. The research findings show that dividend policy, ownership, and board size have a positive impact, while the audit committee has a negative effect on firm value. The moderating role of interest rates and exchange rates can be seen in their interactions with dividend policy variables and GCG variables which are proxied through the board size and audit committee. The moderating role of interest rates can increase the firm value if it interacts with the dividend policy, and interest rates can increase or decrease a firm value if it interacts with good corporate governance. The exchange rate moderating effect can increase the firm value if it interacts with dividend policy and GCG.]]>
<![CDATA[EFEKTIVITAS PENERAPAN SISTEM FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA PENCEGAHAN FAKTUR PAJAK FIKTIF: PERSPEKTIF REGULATOR ]]>
<![CDATA[Permana, Andika Galih]]>;
<![CDATA[Wijayanti, Nanda Ayu]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i1.367
<![CDATA[The government has required the implementation of an electronic tax invoice system to prevent tax fraud, especially fictitious tax invoices, with the issuance of PER-16/PJ/2014. However, after the implementation of the electronic tax invoice system, there are still cases of fictitious tax invoices. The purpose of this study is to evaluate the effectiveness of electronic tax invoices in preventing fictitious tax invoices from the perspective of the Directorate General of Taxes (DJP). The research methodology used is a case study using a qualitative descriptive approach. The effectiveness of the e-Faktur system in preventing fictitious tax invoices was evaluated based on Delone & Mclean’s IS Success Model and Fraud Prevention Theory. The findings show that the implementation of the electronic tax invoice system has not been effective in preventing fictitious tax invoices. The implementation of electronic tax invoices has not optimally stopped fictitious tax invoice cases because it has not succeeded in identifying manipulative transactions, thus creating opportunities for perpetrators to issue fictitious tax invoices. This research can be used as a consideration for the DJP to improve the performance of the electronic tax invoice system in preventing fictitious tax invoices.]]>
<![CDATA[PENGUATAN TATA KELOLA KEUANGAN DAERAH BERDASARKAN HASIL INDEKS PENGELOLAAN KEUANGAN DAERAH ]]>
<![CDATA[Hasna Nuzulia Yusmina, Khoirunnisa]]>;
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i1.368
<![CDATA[This study aims to evaluate the performance of regional financial governance in Klaten Regency based on Permendagri No 19 of 2020, which focuses on budget allocation in the APBD and budget absorption. This research is a case study with a qualitative approach. The research instruments were in-depth interviews, documentation studies, and direct observation at BPKPAD and Bappedalitbang Klaten Regency. The results of research on budget allocations in APBD show that there are human errors, a slow system, budget reallocations, differences in perceptions between regulators and regulates, and unclear and detailed rules. The absorption of the budget shows the role of planning, human resources, time management, and force majeure factors. The recommendation in this study is that the regulator can increase reviews related to the elaboration of the IPKD. It is advisable to organize training activities and technical guidance for measuring IPKD and implementing reward-punishment. For the Klaten Regency Government, it can improve coordination and socialization in the implementation of regional policies and consider human resources in terms of quality and quantity.]]>
<![CDATA[DETERMINAN STRUKTUR MODAL: ANALISIS SEBELUM DAN PADA MASA COVID-19 ]]>
<![CDATA[Dwiyanti, Rosalia Elsa]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i2.309
<![CDATA[Companies must be able to combine their capital structure through internal and external funding to maximize company value while minimizing costs. This research examines the factors of ownership structure, asset structure, and liquidity on capital structure and differences in influence before and during the Covid-19 pandemic. This research uses a quantitative design with multiple linear regression analysis. Testing was carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sample of 447 data with a distribution of 228 data for 2018-2019 and 219 data for 2020-2021. The study's results proved that institutional ownership and managerial ownership did not affect capital structure, capital structure was negatively affected by asset structure, and liquidity was negatively affected. No differences in ownership, asset structure, or liquidity were found before and during the Covid-19 pandemic. The results of this research provide relevant theoretical contributions to agency theory, pecking order theory, and relevant trade-off theory.]]>
<![CDATA[DOES SUSTAINABILITY REPORT DISCLOSURE MATTER ON CORPORATE PERFORMANCE? ]]>
<![CDATA[Triwacananingrum, Wijaya]]>;
<![CDATA[Silphianie]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i2.366
<![CDATA[The issue of sustainability is currently emerging, although there still needs to be more empirical evidence explaining its contribution to company performance. Therefore, this research examines the effect of sustainability report disclosure on company performance. Sustainability report disclosure is measured using the Sustainability Report Disclosure Index (SRDI), while company performance is proxied by Return on Assets (ROA) and Sustainable Development Goals (SDGs). Multiple linear regression analysis tests were conducted on 45 sample companies, with 126 observations on companies listed on the Indonesia Stock Exchange during 2019-2021. The research results reveal that disclosure of sustainability reports does not significantly influence the company's financial and non-financial performance. These results indicate that limited disclosure of corporate sustainability reports has implications for economic instability, especially during the pandemic and the company's lack of contribution to the 17 Sustainable Development Goals (SDGs).]]>
<![CDATA[INCREASING THE COMPANY'S PROFITABILITY AND COST EFFICIENCY THROUGH THE IMPLEMENTATION OF ACTIVITY-BASED MANAGEMENT, VALUE CHAIN, AND PESTEL ]]>
<![CDATA[Demsina Sinaga, Yanti]]>;
<![CDATA[A. Hermawan, Ancella]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i2.371
<![CDATA[The purpose of this research is to analyze and evaluate whether the costs incurred by the company can meet the established cost standards and how its implementation can reduce and eliminate all activities that are not value-added to all costs, especially import and distribution activities to customers, resulting in cost reductions that increase competitive advantage and maximize profitability. The analysis of this research is descriptive qualitative in the form of a case study through obtaining data from observation, interviews, and documentation. The findings show a cost difference between the traditional methods implemented by the company and the cost of reaching the standards set with Activity Based Management. Furthermore, the company reduces non-value-added activities in importing and shipping goods to customers to win the competition. It establishes a PESTEL strategy for analyzing the inhibiting factors of market competition.]]>
<![CDATA[KARAKTERISITIK AUDITOR DAN KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Tantri, Irga Ayudias]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i2.392
<![CDATA[This study aims to determine the effect of auditor industry specialization variables, audit tenure, audit fees and the size of Public Accounting Firms (KAP) on fraudulent financial statements of mining and construction companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The dependent variable in this study was measured using Beneish M-score. The sampling technique used was purposive sampling and was obtained by 59 companies with a total of 295 data. The analysis tool used is logistic regression analysis. The test results showed that independent variables, namely auditor industry specialization, audit tenure, and audit fee do not affect financial statement fraud while the size of KAP affects financial statement fraud.]]>
<![CDATA[TEKNOLOGI INFORMASI SEBAGAI PEMODERASI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Widhiastuti, Ni Luh Putu]]>;
<![CDATA[Sagung Oka Pradnyawati]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i2.402
<![CDATA[Village Credit Institutions (LPD) have an essential role in the economy of rural communities. This research examines the influence of education level, professionalism, leadership ethics, and the function of the supervisory body on the quality of financial reports by moderating the use of information technology in LPDs in Denpasar City. Ninety-six respondents were selected based on non-probability sampling and analyzed using moderated regression analysis (MRA). The test results show that the level of education, professionalism and use of information technology positively influence the quality of financial reports. However, leadership ethics and the function of the supervisory body have no significant influence. Information technology can moderate the relationship between education level and professionalism in the quality of financial reports. However, information technology is not significant in moderating leadership ethics and the function of supervisory bodies on the quality of financial reports. This research implies the critical role of supervision through an internal control system and better governance in LPD management.]]>
