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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 193 Documents
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Determinasi Teori Fraud Hexagon dan Karakteristik Komite Audit dalam Mendeteksi Kecurangan Laporan Keuangan Astri Hardirmaningrum; Abdul Rohman
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.28180

Abstract

Purpose: This study aims to determine the influence of elements from the fraud hexagon theory and characteristics of audit committees on detecting financial statement fraud. Methodology/approach: The study data uses secondary data sourced from annual reports of manufacturing companies in the basic and chemical industry sebsectors listed on the IDX for 2019-2022 period. Findings: This study resulted in findings that pressure has a positive effect and opportunity has a negative effect on financial statement fraud. Rationalization, capability, arrogance, collusion and two characteristics of audit committee, namely financial expertise and frequency of audit committee meetings has no effect on financial statement fraud. Practical and Theoretical contribution/Originality: These findings contribute to researchers and business managers in increasing understanding of the factors that lead to fraud through the hexagon fraud model an characteristics of audit committees, so as to reduce frequency and amount of losses due to fraud. Novelty this study is to use the independent variable characteristics of audit committee, namely financial expertise and frequency of meetings on detecting financial statement fraud. Research Limitation: The independent variables in this study are only 31.6% which affect the detection of financial statement fraud. While the remaining 68.4% is influenced by other variables outside this research model. In addition, this study also cannot be generalized because only one sub-sector of the company is examined.
Modal Manusia Memoderasi Pengaruh Kapabilitas Financial Pada Kinerja UKM Rina Sulistyowati; Rita Nataliawati; Tri Winarsih; Silfa Syabilatul Nabila; Diana Septiya Sari
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.29485

Abstract

Purpose: This study is to determine the performance improvement of SMEs in Surowiti Gresik Village through financial capability with human capital as a moderating variable Methodology/approach: The sample determination method used is total sampling with 85 respondents. Questionnaires were used in data collection. The data analysis method used in this study was Structural Equations Modeling with PLS 3.2.7. Findings: The results of the study prove that financial capabilities affect the performance of SMEs and human capital is able to moderate the effect of financial capabilities on the performance of SMEs Practical and Theoretical contribution/Originality: SMEs in Surowiti village need to be aware of the importance of financial capabilities in managing their business so that their business can develop well. It is hoped that this research will be able to contribute as a reference for managing SMEs with good financial knowledge and of course human capital that supports and wants to develop Research Limitation: The results of this research are limited to the SME sector in Surowiti Gresik Village. In the future, research can develop this research by adding SME industries in other villages to expand indicators of financial capability and human capital.
Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia Sindy Putri Nur Rahmadanni; Deviani Deviani
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.23647

Abstract

Purpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia. Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia). Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia. Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government.
Factors Affecting Audit Quality In Internal Auditors Siam Pangestu; Yuniarti Hidayah
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.25924

Abstract

Purpose: This study aims to analyze the influence of competence, independence, objectivity, ethical sensitivity, and experience of auditors on the quality of audit results at the Tulungagung Regency Inspectorate. Methodology/approach: This research uses a quantitative methods using questionnaires distributed to auditors and P2UPD at the Tulungagung Regency Inspectorate.  Data were analysed using a statistical application SmartPLS 3. Findings: The results show, that independence, ethical sensitivity, and auditor experience significantly affect the quality of audit results. Meanwhile, competence and objectivity do not significantly affect the quality of audit results. Practical and Theoretical contribution/Originality: Currently, the Tulungagung Regency Inspectorate was asked to conduct a re-audit because it was known that the results of previous audits differed from field data or facts obtained by the Tulungagung District Attorney team. Research Limitation: This study was only conducted at the Tulungagung Regency Inspectorate. So that the respondents were limited to 33 examining staff or auditors and P2UPD in the Tulungagung Regency Inspectorate
Peta Perkembangan Penelitian Pro-Poor Budgeting: Sebuah Analisis Bibliometrik Dengan Vosviewer Vonny Mellyndawati; Indrawati Yuhertiana
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.26069

Abstract

Purpose: This study aims to map the development of research related to the issue of Pro-poor Budgeting in public-sector accounting over the past six years from 2017 to 2022. Methodology/approach: This research uses a bibliometric approach to analyze content and data visualization supported by the VOSviewer application. Data was collected by accessing the Google Scholar database with the help of the Publish or Perish application, so 412 articles were obtained from 2017 to 2022. Findings: The results showed that research on the issue of Pro-poor Budgeting varied from various perspectives. The data collected from the Google Scholar database was analyzed and grouped based on annual articles, article citations, and authors. Four authors were the most prolific authors, with three published articles. Pro-poor budgeting, income inequality, and public spending are specific words that can be used as opportunities for further research. Practical and Theoretical contribution/Originality: This research is expected to contribute ideas and thoughts for future researchers related to the issue of pro-poor budgeting so that it is more focused. Research Limitation: This research is limited to data from the Google Scholar database, so it does not yet have high coverage and index.
Apakah Koneksi Politik Mempengaruhi Pengungkapan Lingkungan? Yeterina Nugrahanti; Debbie Natasya
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.27479

Abstract

Purpose: This research aims to determine the influence of political connections, company size and company age on environmental disclosure in manufacturing companies listed on the IDX in 2020-2021, either simultaneously or partially, by using company size and company age as control variables.. Methodology/approach: This research uses quantitative methods through a sampling approach, obtaining 99 companies with 198 data. Using multiple linear regression analysis. Data processing was carried out using SPSS Statistics 25. Findings: The results of this study indicate that political connections and company size have a significant positive impact on corporate environmental disclosure. However, company age does not have a significant impact on environmental disclosure. Practical and Theoritical contributio/Origanlity: This research provides knowledge about political connections, company size and company age for environmental disclosure of manufacturing sector companies in 2020-2021. The implication is that companies use environmental disclosure to generate good relations with the government and are expected to increase positive views of the company and attract investors to invest. Research Limitation: This research is still limited to the scope of the research sample for a research period of two years so that the results do not reflect the long-term situation. In addition, it does not discuss the quality of environmental disclosure items disclosed by the company.
Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba? Dyah Aprilia; Yeasy Darmayanti
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.28020

Abstract

Purpose: This research aims to empirically prove the influence of political connections, institutional ownership and independent commissioners on earnings management in non-cyclical consumer sector manufacturing companies listed on the IDX in 2018 - 2022. Methodology/approach: this research uses quantitative methods whose data is obtained from the official website of the Indonesia Stock Exchange (BEI). The method used in sampling was purposive sampling, so that the sample obtained in this research was 17 companies with 85 observation data. The data analysis method used is multiple regression analysis with the help of SPSS version 25 data processing application software. Findings: The results of this study found that the presence of independent commissioners in the company will create tighter and more objective supervision of the financial reporting process so that it will prevent earnings management actions carried out by politically connected managers and with high institutional ownership within the company the institutions will be able to control company and will avoid earnings management practices. Practical and theoretical contributions/Originality: this research provides benefits for related parties such as investors. The results of this research provide new knowledge and insight for investors when they want to invest in a company. With this research, investors are able to assess and analyze a company whether the company is worthy of investment or not. Research limitations: this research has limitations, namely the difficulty in accessing data on each company's website because there are several companies whose data is incomplete. Apart from that, the sample used was too small due to certain criteria so that the sample was limited and the researcher only focused on one sector.
Analisis Penerapan Indikator Global Reporting Initiative (GRI) Pada Laporan Tahunan dan Laporan Keberlanjutan Perusahaan Pertanian Riantri Barus; Febriyana Silalahi; Sri Fajar Ayu
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.28214

Abstract

Purpose: The purpose of this study is to analyze the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange, analyze differences in the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020, and analyze the effect of size, profitability, and the size of the board of commissioners on the disclosure of sustainability reports on agricultural companies listed on the Indonesia Stock Exchange. Methodology/approach: The research was conducted on agricultural companies listed on the Indonesia Stock Exchange using purposive sampling, with the criteria being registered during the 2014 - 2020 period, publishing financial reports for the 2014 and 2020 periods, and publishing annual reports for the 2014 and 2020 periods. Data analysis used the descriptive method, content analysis, paired sample t-test, and multiple linear regression. Findings: The results of the study show that the level of disclosure of GRI indicators in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 was 33.4%, while in 2020 it was 51.1%. There is a significant difference in the level of GRI indicator disclosure in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020. Profitability and board size have a significant positive effect on sustainability report disclosure in agricultural companies listed on the Indonesia Stock Exchange, but company size has no effect.  Practical and Theoretical Contribution/Originality: The difference between this study and previous studies is that it compares the level of disclosure in 2014 with 2020, where 2014 was the year when the GRI index began to be used. Research Limitation: The variables used are still limited to indicators in financial reports. For further research, certification variables in the agricultural sector can be added.
Apakah Risiko Bisnis, Kepemilikan Manajerial dan Intellectual Capital Memiliki Pengaruh Terhadap Nilai Perusahaan? Majidah; Ary Noor Setyaningsih
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.28320

Abstract

Purpose: This study intends to investigate the simultaneous and partial effects of business risk, managerial ownership, and intellectual capital on firm value in the energy sector listed on the Indonesia Stock Exchange during the 2017–2021 period. Methodology/approach: This study used quantitative data with sampling criteria and obtained 130 observations from 26 companies. Panel data regression with Eviews 12 was used to analyze the observatory data. Findings: The research results show that only managerial ownership has a positive effect on firm value. Practical and Theoretical contribution/Originality: Managerial ownership is one of the factors investors consider when making investment decisions. Managerial ownership can minimize agency problems. The energy sector on the IDX tends to depend on natural resources, so intellectual capital is only supported by value-added human capital. Research Limitation: The adjusted R2 is only 14.28%. Only managerial ownership is a determinant of firm value.
Aplikasi Kasir Moka Pos Dan Kinerja Karyawan: Efek Moderasi Kepuasan Pelanggan Wulandari; Agoestina Mappadang
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.28836

Abstract

Purpose: One of the best cashier applications currently in Indonesia that is widely used is Moka Pos. This study is to determine whether the elffelctivelnelss of ulsing the Moka Pos application has a positive and significant effect on employee performance at thel ONNI Houlsel relstaulrant, and whether customer satisfaction can modelratel thel rellationship beltweleln thel elffelctivelnelss of Moka Pos and elmployelel performance. Methodology: Thel population in this stuldy were 30 visitors who camel to thel ONNI Houlsel relstaulrant, with 30 peloplel taking thel samplel. Thel analytical melthod ulseld is mulltiplel relgrelssion analysis melthod. Findings: Baseld on thel relsullts of thel stuldy it can bel obtaineld that thel variablel Elffelctivelnelss of ulsing thel MOKA Post application (X1), has an elffelct on thel Elmployelel Pelrformancel variablel (Y) at thel ONNI Houlsel relstaulrant, and thel Culstomelr Satisfaction variablel (Z) modelratels thel rellationship beltweleln thel elffelctivelnelss of Moka Pos and elmployelel pelrformancel. Practical & Theoritical contribution:  This study contributions to behavioral accounting and practically reduces cashless and increase revenue. Research Limitation: This study was limited to the population at one company.

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