Jurnal Akademi Akuntansi (JAA)
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:
Articles
193 Documents
<![CDATA[Apakah Karakter Eksekutif Memoderasi Hubungan Antara Thin Capitalization, Transfer Pricing, Financial Distress dan Penghindaran Pajak? ]]>
<![CDATA[Vina Auliyaur Rohmah]]>;
<![CDATA[Fitri Romadhon]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.24069
<![CDATA[Purpose: This research is used to examine the effect of thin capitalization, transfer pricing, and financial distress on tax avoidance with executive character as a moderating variable in hotel, restaurant, and tourism service companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Methodology/approach: The population of this research is 38 companies. Based on the purposive sampling method, the sample in this research was 18 companies. The data analysis method used in this research is the panel data regression analysis method and the data is processed using Eviews software Findings: The results showed that thin capitalization and financial distress had an effect on tax avoidance, while transfer pricing had no effect. The executive character is able to moderate the effect of thin capitalization and transfer pricing on tax avoidance but is unable to moderate the effect of financial distress on tax avoidance. Practical and Theoretical contribution/Originality: This research has important implications for several parties, one of which is for regulators, namely the results of this study indicate that tax regulations need to be tightened so that opportunities or loopholes for tax avoidance can be minimized. Research Limitation: This research is limited to service companies, especially in the hotel, restaurant, and tourism sectors. Besides that, the executive characteristic variable in this study was only measured in relation to the executives' risk preferences in decision making.]]>
<![CDATA[Studi Etnometodologi: Peengendalian Persediaan Beras Bulog ]]>
<![CDATA[Lupita Sari]]>;
<![CDATA[Ayudia Sokarina]]>;
<![CDATA[Adhitya Bayu Suryantara]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i2.26141
<![CDATA[Purpose: This research aims to interpret rice inventory control by Perum Bulog Regional Office of NTB Methodology/approach: This research uses a qualitative approach with ethnomethodology method. Data collection techniques used observation and interviews. The informants in this study amounted to 4 people consisting of 2 warehouse weighers, 1 OPP implementation staff, and 1 quality management. Findings: The results of this study indicate that the control of rice inventory by Perum Bulog Regional Office of NTB consists of, entry flow, exit flow, and storage of rice quality maintenance in the warehouse. The flow of rice is carried out according to the order from the office in the form of SO (Sell Order) Form through the distribution of disaster relief rice reserves, distribution of class groups, movement activities, and distribution of supply availability and price stability (KPSH). In addition, the flow of rice in the Bulog Regional Office of NTB is carried out in accordance with orders from the office in the form of PO (Purchase Order) Forms through work units (Satker), partnership programs, and through grain and rice processing units (UP-GB). Control of rice inventory at Perum Bulog Regional Office of NTB is carried out in accordance with logistics orders to maintain inventory turnover at the price of government regulations. Practical and Theoretical contribution/Originality: Controlling rice inventory at Perum Bulog Regional Office of NTB using Ethnomethodology methods Research Limitation: It is difficult to arrange informants' schedules to conduct interviews due to many other jobs so that researchers have difficulty when obtaining data]]>
<![CDATA[Intensi Melakukan Tindakan Plagiasi oleh Mahasiswa Akuntansi: Dampak Perkembangan Teknologi dan Unfair Competition ]]>
<![CDATA[Briyan Efflin Syahputra]]>;
<![CDATA[Anggit Esti Irawati]]>;
<![CDATA[Nur Ariefin Addinpujoartanto]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.26239
<![CDATA[Purpose: This study examines how technological development and unfair competition affect students' motivations to plagiarize. Methodology/approach: This study employs a quantitative methodology and a survey as its primary research tool. In order to gather information for this study, questionnaires were also used. 257 accounting students, including those pursuing diploma, bachelor's, master's, and doctoral degrees, who were enrolled in 16 universities in the Province of DIY made up the entire sample size for this study. Findings: Technological development and unfair competition have both been shown to have a positive impact on students' intentions to plagiarize. Practical and Theoretical contribution/Originality: The findings of this study can be used as a reference option for policy makers in various types of educational institutions, especially in tertiary institutions in order to develop effective anti-plagiarism policies. Research Limitation: This study was not carried out comprehensively to all universities in the Province of DIY that have Accounting Study Programs. The 257 respondents in this study only came from 16 universities. Considering that there are quite a number of universities in DIY that have Accounting Study Programs, it is hoped that future researchers will be able to broaden the range of respondents' origins.]]>
<![CDATA[Masihkah Kinerja Keuangan Dianggap Penting Dalam Menentukan Kebijakan Dividen? ]]>
<![CDATA[Klaudia Stephanie Ginting]]>;
<![CDATA[Nisrul Irawati]]>;
<![CDATA[Chairul Muluk]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.26330
<![CDATA[Purpose: This study aims to examine the effect of liquidity ratios, activity, leverage, and company size on dividend policy through the financial performance of consumer non-cyclical companies for the 2017-2021 period. Methodology/approach: The sampling technique using purposive sampling method obtained 27 companies as research samples. Data analysis techniques using panel data analysis and path analysis. Findings: The results showed that liquidity (CR) and financial performance (ROA) had a significant negative effect on dividend policy (DPR). Total Asset Turnover has a significant positive effect on dividend policy (DPR). Leverage (DER) and firm size have no significant effect on dividend policy (DPR). Liquidity (CR) and Total Assets Turnover have a significant positive effect on financial performance (ROA). Leverage (DER) and company size have no significant effect on financial performance (ROA). Liquidity (CR), leverage (DER), and company size on dividend policy (DPR) through financial performance (ROA) have no significant effect. Meanwhile, total asset turnover on dividend policy (DPR) through financial performance (ROA) has a significant influence. Practical and Theoretical contribution/Originality: This research is expected to contribute to increasing Dividend Policy (Dividend Payout Ratio), companies must increase company sales activities so that company revenues can be greater than company expenses and companies have positive free cash flow which indicates good financial performance so they can distribute cash dividends. to shareholders. Research Limitation: This research is limited to the use of financial performance intervening variables only and focuses on consumer non-cyclicals subsector companies listed on the IDX in 2017-2021.]]>
<![CDATA[Intellectual Capital, Corporate Sustainability Report, and Firm Size On Company Values: Emperical Study Of Property Company ]]>
<![CDATA[Muhammad Wildan Affan]]>;
<![CDATA[Dehanna Puspitasari]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.26471
<![CDATA[Purpose: This research aimed to analyze the effect of intellectual capital, CSR and firm size on firm value Methodology/Approach: this research used a purposive sampling technique and data analysis used multiple linear regression. Data collection uses documentation techniques in the form of data through the Indonesian Stock Exchange publication website. Findings: The results that indicate intellectual capital has an effect on firm value; CSR has no effect on firm value and firm size has a significant effect on firm value. Practical and Theoretical Contribution/Originality: Property sector companies should maintain company performance to remain stable, namely by maximizing intellectual capital and company size, so as to maintain the stability of company value. Research Limitation: The research method used cannot provide a detailed explanation for research results that are not in line with the existing theory, namely the relationship between CSR and company value.]]>
<![CDATA[Faktor dan Rencana Aksi Implementasi BCMS Pada Sektor Publik: Studi Kasus Pada Sekretariat Utama BPKP ]]>
<![CDATA[Bambang Satria A Wibowo]]>;
<![CDATA[Ancella Anitawati Hermawan]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.27089
<![CDATA[Purpose: Business Continuity Management System (BCMS) is not widely implemented in Indonesian public sector, therefore his study aims to reveal the drivers of BCMS implementation at the public sector and preparation that organization should done for BCMS implementation as required by the ISO 22301:2019 standard. The object of the study is Chief Secretariat of Badan Pengawasan Keuangan dan Pembangunan (BPKP) which has supporting function for government’s internal audit as BPKP core-business. Methodology/Approach: The research done with case study method with qualitative approach. The primary data in the study was collected through semi-structured interview with people from risk management unit, incidents management unit, and IT management unit. The data analysis carried out with the benchmarking the drivers of BCMS implementation with previous study and literature and benchmarking the organizaiton existing condition with BCMS requirements. Findings: The study found that there are urgency and need for BCMS implementation in the organization, with the main drivers are informal top-management support, uneven continuity practices, and the increase of organization’s dependency of information technology. Practical and Theoretical Contribution/Originality: Organization need to create the BCMS policy, enhance the competency and awareness about BCMS, and update the incident response procedure as the preparations of BCMS implementation. This research contributing for future public sector implementation of BCMS.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi ]]>
<![CDATA[Ambrosia Silviana Sari Saragih]]>;
<![CDATA[Hilda Salman Said]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.27236
<![CDATA[Purpose: Firm value is business performance as indicated by stock price, which reflects how investors perceive business success. This study aims to determine the effect of corporate social responsibility (CSR) on company value in energy sector companies listed on the Indonesia Stock Exchange in 2018-2021 both simultaneously and partially by using company size as a moderating variable. Methodology/Approach: Energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021 are the main subjects of this research. Sampling using purposive sampling technique, resulting in 10 companies and 40 total data. The method used is panel data regression analysis and moderating regression analysis. Data processing was carried out using Eviews 12 software. Findings: The results of this study indicated that simultaneously, corporate social responsibility and company size have a significant influence on firm value. However, when analyzed partially, corporate social responsibility does not have a significant effect on firm value. On the other hand, company size partially affects firm value. Even so, company size does not act as a moderator between corporate social responsibility and corporate value. Practical and Theoretical Contribution/Originality: However, in describing the value of energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021, CSR and company size have a strength of 85%.]]>
<![CDATA[Pengaruh Intellectual Capital, Growth Opportunity dan Cash Holding Terhadap Nilai Perusahaan ]]>
<![CDATA[Leny Suzan]]>;
<![CDATA[Mentari Utami Supriyadiputri]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.27406
<![CDATA[Purpose: Firm value is a shareholder perception resulting from the company’s performance during the course of business. One of the impressions resulting from the worth of the firm is the value of the stock price. In line with the phenomenon raised regarding the share prices of Indonesia pulp and paper companies listed on Indonesia Stock Excharge and pulp and paper companies in Asia, this is certainly a phenomenon that is used a study. The purpose of this study is to ascertain how Intellectual Capital, Growth Opportunity, and Cash Holding have simultaneous and partial effects on Firm Value. Methodology/approach: This study used quantitative methods. The research sample technique used purposive sampling which resulted in 7 pulp and paper companies conducting an Intial Public Offering (IPO) on the Indonesia Stock Excharge with a period of five years. The e-views statistical processing program version 12.0 was utilized to support the regression analysis of panel data used in this study. Findings: The results showed that intellectual capital, growth opportunity, and cash holding had an influence on the firm value simultaneously by 98.20%. Partially, growth opportunity shows that there is an influence on the firm value. While financial holdings and intellectual capital have little impact on the firm's worth. Practical and Theoretical contribution/Originality: This research contributes to the reader with the novelty of variables and theories used by researches, thus adding broader insight. Research Limitation: Based on the findings obtained, there are limitations in this study, namely intellectual capital measured by the VAIC™ indicator and cash holding measured by the CASH indicator cannot be used as an illustration of how to archieve good firm value, the object of research only uses pulp and paper companies that conduct IPOs on the Indonesia Stock Excharge.]]>
<![CDATA[Determination Tourism Village Economy: Does Covid-19 Have An Impact On Pades And Village Community Income? ]]>
<![CDATA[Devi Febrianti]]>;
<![CDATA[Suryani Yuli Astuti]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.27486
<![CDATA[Purpose: This research was developed to analyze the things that can determine the economy of a tourism village affected by Covid-19 in Lamongan Regency in terms of PADes and Village Community Income. Methodology/approach: This research uses qualitative by using case study approach. Findings: These findings imply that the existence of this tourist village can help the surrounding community in getting jobs. In addition, it can help the community in increasing people's income and PADes. At the time of Covid, there was decrease in PADes and income for the Labuhan Tourism Village, except Kendal because their marketing strategy was quite good. Practical and Theoretical contribution/Originality: There is a tourism village contribution in terms of PADes and village community income. The results of this study can be used by the government as material for consideration in improving implementation, especially Permendagri No 66 Tahun 2007, especially village development planning to face of Post-Covid 19. Research Limitation: This research was only conducted in the largest PADes recipient villages. This should be done in tourist villages that receive the largest and smallest PADes so that they can see more deeply the impact of Covid-19 on each village.]]>
<![CDATA[Praktek Income Smoothing Ditinjau dari Cash Holding, Bonus Plan, Kepemilikan Institusional dan Profitabilitas ]]>
<![CDATA[Sari Fadillah]]>;
<![CDATA[Elvira Luthan]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.28155
<![CDATA[Purpose: This study aims to examine the effect of cash holding, bonus plans, institutional ownership, and profitability on income smoothing in financial sector companies listed on the Indonesia Stock Exchange. Methodology/approach: The research data is sourced from the Annual Report and Share Price Information of Finacial Companies Listed on the IDX (Indonesian Stock Exchange) 2017-2021. The analytical method uses logistic regression by SPSS 26. Findings: The results show that cash holding and bonus plan have no significant effect on income smoothing. Meanwhile, institutional ownership and profitability have signuficant effect on income smoothing Practical and Theoretical contribution/Originality: The implication of this research is expected to help investors and shareholders to understand the factors that can maximize management behavior to do income smoothing on financial statement. In addition, potential investors are expected to be able to use the findings of this study to help them assess the condition of the company before making investment decisions. Novelty of this research is focusing on the financial sector as a sample whereas previous research only focused on the non-financial sector. Research Limitation: Future studies may be useful to use other variables to income smoothing examined to provide a newly additional finding.]]>
