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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)" : 10 Documents clear
Determinants Of Motor Vehicle Taxpayer Compliance In The Serang City Intan Puspanita; Asih Machfuzhoh
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.17678

Abstract

This study aims to examine the determinants of motor vehicle taxpayer compliance. The method used in this research is explanatory research. The population of this study are taxpayer at Samsat Office in the city of Serang. Accidental sampling method was used for the sample of this study. This research was carried out in stages, namely collecting data through questionnaires that were distributed to motor vehicle taxpayers and continued with data analysis. This research data is primary data and analyzed using validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis test. The result of this study indicate that tax awarness, tax knowledge, income level, quality of tax services and tax sanctions have a significant effect on the compliance of motor vehicle taxpayer that registered in Samsat Office at the Serang City. This research is expected to contribute to the Samsat of Serang City to improve taxpayer compliance in fulfilling their tax obligation.
Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul Hafiez Sofyani; Irfan Ardiyanto
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.18424

Abstract

This study aims to empirically examine the effect of management commitment, budgetary participation, and internal control systems implementation on the managerial performance of the village government. The population of this study were all villages in Bantul Regency in which 32 villages were selected as samples. The sampling technique uses the convenience sampling. Research data in the form of primary data obtained by distributing questionnaires directly to respondents. The data analysis technique employs multiple linear regression. The classical assumption test on the research data has been carried out prior to hypothesis testing. The results show that there are no classical assumption problems in the research data, so that hypothesis testing can be carried out. The results show that management commitment, budgetary participation, and internal control system implementation positively influence the managerial performance of the village government. The results of this study provide practical implications that are significant to consider for village governments to improve their managerial performance.
Kinerja Sosial Perbankan Syariah Di Indonesia: Peran Intellectual Capital, Sharia Compliance, Dan Dewan Pengawas Syariah Felia Oktafiani; Bima Cinintya Pratama; Azmi Fitriati; Tiara Pandansari
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.18626

Abstract

Islamic banking in carrying out its performance is not only business-oriented but also social orientation while still based on Islamic principles, that is what distinguishes Islamic banks from conventional banks. Social performance in Islamic banks can be realized through its role in providing benefit to mankind based on Sharia goals. The purpose of this study was to determine the effect of Intellectual Capital, Sharia Compliance, Education, and Reputation of the Sharia Supervisory Board on Social Performance. The population used in this study is Islamic Commercial Banks in 2008-2020 which are registered with the Financial Services Authority. The sampling technique used is purposive sampling technique with pooled unbalance sample in order to obtain observational data of 131 data that have met the criteria. The data analysis technique used is multiple regression analysis. The results of this study indicate that the variables of Sharia Compliance, Education, and Reputation of the Sharia Supervisory Board (SSB) have a significant positive effect on the Social Performance of Islamic banking. While the variable Intellectual Capital does not affect the social performance of Islamic banking. If Islamic banking in Indonesia is able to maximize the implementation of sharia compliance, maintain the quality of DPS education, as well as the reputation of DPS to remain good, the social performance will be even better, this can also be supported by intellectual capital if its implementation is managed and maximized.
Adakah Korelasi Enterprise Risk Management (ERM), Profitabilitas Dan Leverage Keuangan Terhadap Return Saham? Endang Dwi Wahyuni
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.18885

Abstract

Disclosure of Enterprise Risk Management, Profitability and Financial Leverage is an important instrument to provide information to investors, thereby attracting interest in investing in companies that affect the company's stock returns. This study examines the effect of Enterprise Risk Management Disclosure, Profitability, Financial Leverage on Stock Return. The sample in this study using the purposive sampling method was obtained as many as 65 companies from the Manufacturing Sector listed on the Indonesia Stock Exchange in 2020. The data analysis techniques used were descriptive analysis and multiple linear regression analysis. The results of this study indicate that ERM disclosure has no effect on Stock Return, while Profitability and Financial Leverage has an effect on Stock Return. The results of this study indicate that investors in making investments do not pay attention to whether the company's risk management has been managed properly or not. Investors are more concerned with financial information, such as profitability and leverage. Financial information such as profitability and leverage can provide confidence for investors in placing their capital.
Analisis Nilai Relevansi Pengungkapan Corporate Social Responsibility Dengan Diversitas Direksi Sebagai Variabel Moderasi Diajeng Fitri Wulan; Lindrianasari Lindrianasari; Yunia Amelia; Rindu Rika Gamayuni
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.19968

Abstract

This study aims to see the value relevance ​​of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report by using purposive sampling. This study examines the effect of CSR Disclosure on value relevance with board diversity (gender, age, and education) as the moderating variable. By using statistical descriptive tests and regression analysis, it is ensured that CSR Disclosure does not affect the value of relevance, meaning that it does not affect the reactions and considerations of investors’ decisions. The moderating variable also cannot provide a significant influence on CSR Disclosure and its effect on the value relevance. This is because of investors’ considerations that are still focused on the company’s financial performance compared to the company’s non-financial performance companies. The contribution of this research can be used as reference in decisions and policies in the company’s annual reporting to influence market reactions to information disclosure. In addition, it can also be used as a reference for the regulators to pay more attention to the CSR disclosure of the companies to be more thorough.
Peran Lingkungan Dalam Memoderasi Penerapan E-Filling Dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Fastha Aulia Pradhani; Juwita Sari
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20069

Abstract

Tax compliance is one of the factors supporting the successful of taxation.  E-filling is one of the applications provided by Directorate General of Taxes to report tax online. The level of public trust in government will be expected to affect tax compliance. External factors such as environment around taxpayers will be expected to influence indirectly tax compliance. Based on the description, this study tries to prove the effect of e-Filling, the level of trust on tax compliance, with the environment as a moderating variable. The population of the study is the employees of Cooperatives & Micro Business Office Sidoarjo who are taxpayers and at least have used e-filling, totalling 65 respondents. The method of the study used PLS-SEM. The results show that e-Filling and environment has a significant positive effect on tax compliance, but not for the level of trust. The environment moderates the relationship between e-Filling on tax compliance, but there is no moderating relationship between the level of trust and tax compliance.
Determinan Academic Dishonesty Behaviour Mahasiswa Akuntansi Dalam Online Exams: Perspektif Fraud Pentagon Dan Test Anxiety Putri Nuril Wulanatining Asih; Sunaryanto Sunaryanto
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20156

Abstract

Academic dishonesty is one of global problems in the scope of higher education. Besides, the factors of situational, demographic, and socio-cultural have been revealed by a lot of previous studies. However, there has been not revealed clearly about empirical evidence on how the factors of situational and psychological can potentially affect the academic dishonesty while online exams happen to be without monitored by lecturers. Furthermore, this present study involved 237 accounting students of a state university. This present study aimed to find out how the aspects of pressure, opportunity, rationalization, competence, arrogance, and test anxiety affect the academics dishonesty. This research using quantitative explanative approach and also applied the method of data analysis by using multiple linear regression. Henceforth, it was found out that the factors of pressure, rationalization, and competence affect the academic dishonesty of accounting students positively and significantly. Regardless, this significant results could not be found in the factors of opportunity, arrogance, and test anxiety. Eventually, the findings indicated that either the institution and the lecturers must have strict rules and penalty for the fraudsters. Additionally, the accounting students must also prioritize the principles of integrity, open-minded, and fairness.
Pajak Daerah, Lain-Lain PAD yang Sah, dan Belanja Modal: Bukti Empiris Provinsi Sumatera Selatan Rita Martini; Lesy Lorensa; Darul Amri
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20247

Abstract

This study aims to investigate the impact of local taxes and other legal municipal revenue on capital expenditures. The research population includes seventeen regencies/cities in the province of South Sumatra from 2015- 2019. Using the purposive sampling method, ten districts/cities were chosen as research samples. The Directorate General of Fiscal Balance (DJPK) website provided secondary data for Regency/City Budget Realization Reports. Multiple regression was employed in the data analysis, which was done with the SPSS program. The findings of the study show that local taxes have a significant impact on capital expenditures, other legitimate regional original income has a significant impact on capital expenditures, and both local taxes and other legitimate regional original income influence capital expenditures at the same time. According to this report, district/city governments in South Sumatra should improve regional income even more. Expanding economic streams and establishing self-sufficiency are required to achieve independence.
Dapatkah Profitabilitas Memperkuat Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Praktik Earnings Management? Meyliana Meyliana; Vinola Herawaty
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20557

Abstract

The purpose of this study was to examine the effect of CSR disclosure by measuring the 7 themes of ISO 26000 disclosure and Good Corporate Governance on earnings management practices. In addition, this study also examines the magnitude of the effect of profitability as a moderating variable of the relationship between these variables. The testing technique uses the Random Effect Model through the Eviews 10 application. The research population is all companies that publish Sustainability Reports from 2016-2020. The results show that CSR disclosure and its interaction with profitability as a moderating variable have a positive effect on earnings management practices. On the other hand, Good Corporate Governance and its interaction with profitability as a moderating variable have no effect on earnings management practices. This study implies that CSR disclosure can attract the attention of stakeholders to company policies and practices which are solely motivated by realistic actions where earnings management practices are intended to maintain the continuity of company operations and are not intended for the benefit of management's own utility.
Aspek Finansial Dan Aspek Kepemilikan Dalam Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Natasia Alinsari; Lina Devita Putri
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20593

Abstract

This research aims to explain the influence of financial aspects such as liquidity, firm size, working capital, sales growth, and ownership aspects such as managerial ownership, institutional ownership, government ownership, foreign ownership, family ownership, on financial performance. The sample of this research is 54 companies that are members of the basic and chemical industries listed on the IDX for the 2016-2020 period with a total of 270 observations. Hypothesis testing is carried out by multiple regression analysis. The research results reveal that government ownership has a negative impact on profitability, while institutional ownership, sales growth, and foreign ownership have a positive impact on company profitability. However, for the variables of family ownership, firm size, managerial ownership, and working capital have no impact on profitability. The results of this research can be used as a reference for investors in determining the company to invest in. Investors should invest their capital in companies with institutional ownership or foreign ownership because they have adequate potential, both in terms of funding potential or human resource potential, as well as other supporting potentials.

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