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Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia, Yogyakarta Gedung Ace Partadiredja, Ring Road Utara, Condongcatur, Sleman, Yogyakarta, Indonesia 55283
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Proceeding of National Conference on Accounting & Finance
Published by Universitas Islam Indonesia
ISSN : -     EISSN : 27150992     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
National Conference on Accounting & Finance (NCAF) is an annual conference held by Master Program in Accounting, Faculty of Economics Universitas Islam Indonesia. It is aimed to facilitate all researchers and academicians to present and publish their research paper as well as to built networking among Accounting and Finance scholars nationally and internationally.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 231 Documents
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Peran KPP pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak dana desa (studi kasus pada kantor pelayanan pajak pratama Temanggung) Basuki, Maria Magdalena Putri Permana; Prabowo, Hendi Yogi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Tujuan dari penelitian ini adalah untuk melakukan analisis peran dan langkah-langkah yang dilakukan Direktorat Jenderal Pajak dalam melakukan pencegahan kecurangan pemotongan, dan pemungutan pajak atas dana desa dengan pendekatan Fraud Triangle dan Fraud Element Triangle. Penelitian ini menggunakan pendekatan kualitatif dan metode studi kasus pada Kantor Pelayanan Pajak Pratama Temanggung dengan data primer dan sekunder. Data primer didapatkan secara langsung dari observasi dan wawancara dengan informan di lapangan, sedangkan data sekunder berasal dari dokumen, peraturan, maupun data yang telah dipublikasikan sebelumnya kepada pengguna data. Teknik analisis dilakukan dengan cara mengelompokkan data, melakukan coding dan menyajikan visualisasi hasil coding data dengan bantuan Software NVivo 12 plus. Hasil penelitian menemukan bahwa peran KPP Pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak dana desa adalah edukasi pajak, permintaan data ke Dispermades, Rekonsiliasi Pajak dan Surat Himbauan.
Corporate Social Responsibility and financial performance: Evidence in Indonesia (basic industry and chemical sector) Istiyanto, Choirul; Risfandy, Tastaftiyan; Andriansa, Rama
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Research on corporate social responsibility on financial performance has had various results. Differences in models, objects and several other supporting variables add to the uniqueness of CSR research on financial performance. This research uses a sample of manufacturing companies in the basic industrial and chemical sectors listed on the IDX in 2019-2022. Using Tobin's Q as a measure of financial performance and using the KLD method as a CSR measurement.
Literatur review trasparansi dan akuntabilitas di Indonesia selama satu dekade: Studi bibliometric Dewi, Silvia; Widarto, Wahyu
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

This research aims to look at the implementation of transparency and accountability in Indonesia for a decade. The research method used is bibliometrics using the VOSViewer tool. Through an inclusion and exclusion process, this research examined 114 articles indexed in Scopus in the period 2013-2023. The research results show that the variables that have been frequently studied over the past ten years are related to transparency and accountability that is participation, good governance, and corruption. Transparency and accountability are principles in realizing good governance and open government. Public participation is a means of reviewing and monitoring government performance in preventing corruption. This research shows that the topic of transparency and accountability always develops every year so it will be interesting to research.
The influence of financial literacy, digital literacy, and income on investment decisions with religiosity as an intervening variable among Muslim millennials in Yogyakarta Nugraha, Amri Satria; Sutrisno, Sutrisno
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

This research aims to examine the influence of digital literacy, financial literacy, and income variables on investment decisions with religiosity as an intervening in the Muslim millennial generation in Yogyakarta The approach used in this research is quantitative. The sample used in this research was 185 respondents. Research data was obtained from the results of filling out the questionnaire and then analyzed using SEM analysis techniques with the help of the SEM AMOS program. The results of this research show that: (1) Financial literacy directly has a positive and significant effect on investment decisions; (2) Digital literacy directly has a positive and significant effect on investment decisions; (3) Income directly has a positive and significant effect on investment decisions; (4) religiosity directly has a positive and significant effect on investment decisions; (5) Religiosity can mediate financial literacy on investment decisions; (6) Religiosity cannot mediate digital literacy on investment decisions; (7) Religiosity cannot mediate income on investment decisions.
Determinan kesenjangan ekspektasi terhadap tingkat kepercayaan masyarakat pada pengelolaan dana keistimewaan: Model konseptual Mufidta, Fenny; Urumsah, Dekar
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Dana Keistimewaan merupakan dana yang berasal dari APBN, digunakan untuk mendanai lima kewenangan urusan keistimewaan yang diberikan kepada Daerah Istimewa Yogyakarta. Adanya Dana Keistimewaan tidak serta merta membuat Dana Keistimewaan.masyarakat merasakan manfaatnya secara langsung. Hal tersebut menimbulkan kesenjangan antara harapan masyarakat dan realita yang ada, konsekuensinya dapat berdampak pada kepercayaan masyarakat terhadap pemerintah daerah. Penelitian ini bertujuan untuk merumuskan model konseptual mengenai faktor-faktor yang memengaruhi kesenjangan ekspektasi terhadap tingkat kepercayaan masyarakat pada pengelolaan dana keistimewaan. Metode yang digunakan dalam penelitian ini adalah metode penelitian konseptual dengan cara mengamati dan menganalisa beberapa informasi tentang topik penelitian. Model konseptual kesenjangan ekspektasi ini diharapkan dapat bermanfaat bagi masyarakat dan regulator dalam memperbaiki dan meningkatkan pengelolaan Dana Keistimewaan.
Peran sustainability report, dewan Komisaris, Komisaris Independen, Komite Audit dan Spesialisasi Industri KAP terhadap audit report lag Rosanita, Devi; Djaddang, Syahril; Mulyani, JMV.
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Submission of Periodic Financial Reports of Issuers or Public Companies, the Financial Services Authority requires that every public company registered on the capital market must submit annual financial reports that have been audited by an independent auditor to the Financial Services Authority and announced to the public no later than the end of the fourth month after the year this is regulated in the Financial Services Authority Regulation Number: 7/POJK.04/2018 concerning Submission of Reports Through the Electronic Reporting System of Issuers or Public Companies. Companies that do not submit financial reports by the specified time limit will be subject to administrative sanctions. This study aims to determine the effect Good Corporate Governance namely the board of commissioners, independent commissioners, audit committee and Public accounting firm industry specialization audit report lag. the population in this study are manufacturing and mining companies listed on the IDX (Indonesian Stock Exchange) in 2021 period. There are 287 public companies listed on the Indonesia Stock Exchange which are registered as a population. Samples were selected using techniques purposive sampling, and a sample of 71 companies was obtained. This research model uses multiple regression analysis and moderation regression analysis or Moderated Regression Analysis (MRA). The results of the study show that independent commissioners and Public accounting firm industry specialization have no effect on audit report lag, so that the size of the independent commissioner and Public accounting firm industry specialization will not add to the time span audit report lag, the board of commissioners and the audit committee have an effect on audit report lag, so that the more members of the board of commissioners and the audit committee will reduce the term audit report lag. Sustainability report able to moderate the independent commissioner against audit report lag, until it gets bigger sustainability report it will strengthen the relationship of independent commissioners to audit report lag and independent commissioners can be more effective in supervising management and ensuring that the audit process is carried out properly and on time. Future research can add to research in other fields so that more samples are studied.
Kinerja manajerial: Peranan strategic management accounting dan pengaruh intelektual capital terhadap kinerja keuangan Lestari, Fitri; De Han, Nikita Yasmin; Kurnianingsih, Heny Triastuti
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

This research aims to review the role of management accounting strategies and the impact of intelektual capital strategies on financial performance results. The data we currently use is still the result of research from 23 accounting journals that the author has read. In order to produce more accurate data, we will add reviews of previous accounting journals. The results of this research indicate that strategic management accounting that uses intelektual capital has important implications for financial performance in both goods and services companies.
Tingkat pemahaman finansial literasi terhadap gaya hidup mahasiswa Adinda, Adinda; Ifrah, Marsyanda; Kurnianingsih, Heny Triastuti
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

To ascertain the Islamic University of North Sumatera pupils' comprehension of financial literacy. The growing prevalence of impulsive purchases and consumer behavior that goes beyond acceptable bounds begs the important issue, "Do students, particularly those enrolled in accounting study programs, understand financial literacy?" Thus, a survey was designed with 26 respondents in mind. According to the survey results, there are fewer students at the Islamic University of North Sumatra who lack financial literacy. In fact, several respondents said they have never used financial reports in their day-to-day activities.
Keragaman dewan komisaris dan penghindaran pajak bukti dari perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022 Muljadi, Cindy; Feliana, Yie Ke
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Keragaman dalam susunan dewan komisaris adalah faktor penting yang harus diperhitungkan oleh perusahaan. Keragaman tersebut mencakup ragam jenis kelamin, keahlian keuangan, variasi usia, dan keragaman kewarganegaraan. Keragaman di dewan komisaris dianggap sebagai salah satu sifat yang dapat memengaruhi strategi perusahaan dalam menghindari pembayaran pajak. Penelitian ini bertujuan untuk memahami aspek keragaman dalam dewan komisaris serta dampaknya terhadap praktik penghindaran pajak perusahaan di Indonesian Stock Exchange (IDX) pada periode 2020-2022. Sampel mencakup 765 tahun keuangan dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2020-2022, dan hipotesis penelitian dianalisis melalui penerapan model regresi linear berganda. Temuan menunjukkan bahwa keragaman dalam komposisi dewan komisaris memiliki dampak mengurangi praktik penghindaran pajak perusahaan. Selain itu, tingkat pengalaman keuangan yang dimiliki oleh anggota dewan komisaris juga berkontribusi pada pengurangan praktik penghindaran pajak perusahaan. Penelitian mengenai keragaman dewan komisaris kurang umum dilakukan di negara-negara berkembang seperti Indonesia. Oleh karena itu, temuan dari studi ini tidak hanya menambahkan dimensi baru pada literatur teoretis mengenai penghindaran pajak di negara-negara berkembang, termasuk pasar modal Indonesia yang sedang berkembang, tetapi juga memberikan kontribusi dalam memberikan panduan kepada investor, regulator pasar modal, dan pembuat standar untuk membuat keputusan yang lebih baik.
Pentingnya tata kelola berbasis praktik sistem informasi akuntansi dan akuntabilitas pada masjid di Wilayah Daerah Istimewa Yogyakarta Tufani, Jihan Alwiyah; Warsono, Sony; Suandi, Aprilia Beta; Muhammad, Muhammad
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini membahas praktik sistem informasi akuntansi (SIA) dalam pengelolaan dua masjid di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui wawancara dan telaah dokumen. Hasil penelitian menunjukkan bahwa praktik SIA masjid melibatkan pembuatan laporan keuangan yang dapat dipertanggungjawabkan, sistem informasi akuntansi yang sederhana, dan proses penerimaan dan penggunaan dana masjid. Penelitian ini juga menyoroti pentingnya pengelolaan keuangan yang amanah terhadap stakeholder dan kebutuhan untuk meningkatkan integritas pengelolaan masjid. Penelitian ini dapat membantu takmir masjid meningkatkan kualitas pengelolaan masjid dan menekankan betapa pentingnya bertanggung jawab untuk mempertahankan nilai-nilai religiusitas. Penelitian ini menggunakan commitment-trust theory guna menguji praktik sistem informasi akuntansi di lembaga keagamaan, khususnya masjid. Penelitian ini juga mempertimbangkan faktor-faktor seperti kepercayaan, komitmen, dan hubungan antara pengurus masjid (takmir) dan stakeholder.

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