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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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Peran Moralitas Aparatur Dan Sistem Pelaporan Pelanggaran Dalam Mencegah Kecurangan Dana Desa Dzikri Ardan Fadhila; Tarmizi Achmad
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.v6i4.29352

Abstract

Purpose: This study aims to empirically prove the effect of apparatus morality and whistleblowing system on the prevention of village fund fraud. Methodology/Approach: This study is a quantitative research with primary data sources obtained from distributing questionnaires to respondents. The sampling technique used was purposive sampling technique. The sample of this study consisted of 174 village apparatuses in Pangkah District, Tegal Regency. The analysis technique used to test the hypothesis was multiple linear regression. Findings: The results showed that apparatus morality and whistleblowing system had a positive effect on the prevention of village fund fraud.  Practical and Theoretical Contribution/Originality: The results of this study are expected to contribute to improving the effectiveness of village fund management against the potential for fraud and also useful as a source of reference for other similar studies. Research Limitation: The limitation of this study lies in the use of questionnaires as the only method of data collection, which may result in inaccurate answers from respondents. Further research is suggested to add interview methods to deepen the topic under study, as well as reduce potential bias.
Evaluasi Atas Implementasi Pernyataan Standar Akuntansi Pemerintahan Nomor 13 Pada BLUD Puskesmas Kawasan Terpencil Wijoseno Lelono; Dodik Siswantoro
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.v6i4.29515

Abstract

Purpose: This study aims to evaluate the suitability of accounting and presentation of BLUD Puskesmas Financial Statements with the Statement of Government Accounting Standards Number 13, and identify the role of financial guidance carried out by the Health Office and the Regional Financial Management Officer (PPKD). Methodology/approach: This research was conducted at BLUD Puskesmas X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis and interviews Findings: The results showed that the condition of the presentation of the Financial Statements of BLUD Puskesmas X was not fully in accordance with PSAP 13, and the implementation of accounting was not fully in accordance with SE Director General of Bina Keuda No. 981/4092/KEUD, namely without making journals, posting to the General Ledger, and preparing the Balance Sheet. In terms of guidance, the Health Office has provided various coaching activities related to the preparation of Financial Statements, while PPKD               has not provided intensive guidance and is more directed at reconciling financial data between BPKAD and BLUD Puskesmas X. Practical and Theoretical contribution/Originality: This research is expected to provide suggestions and insights for BLUD Puskesmas management regarding aspects of the Financial Statement preparation process that require improvement, as well as contributing information for further research related to the development of Accounting, especially the implementation of Public Sector Accounting Standards Research Limitation: The interview process was conducted via online media and telephone due to geographical location considerations, namely BLUD Puskesmas X is located relatively far from the capital city of District AAA, about 295 KM with inland road access conditions on Borneo Island.
The Influence of Understanding Regulations, Internship and Socialization on The Implementation of Supertax Deduction Incentives Asih Machfuzhoh; Galih Fajar Muttaqin
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.v6i4.29667

Abstract

Purpose: This research aims to test the influence of understanding supertax deduction incentive regulations, vocational student internships, and socialization of supertax deduction incentives, on the implementation of supertax deduction among Vocational Program Partners at UNIRTA Methodology/approach: The sample for this research was all industry partners involved in the FEB Untirta Diploma Three internship program in 78 industries spread across Banten Province. The research methodology stage begins with collecting data through distributing questionnaires to vocational partners, followed by data analysis. This research data is primary, the data was analyzed using validity and reliability tests and multiple linear regression tests. Findings: The results of this research found that the influence of understanding supertax deduction incentive regulations, vocational student internships, and socialization of supertax deduction incentives had an influence on the implementation of supertax deduction. Practical and Theoretical Contribution/Originality: This research contributes to the reader with the novelty of variables and theories used by researchers, thus adding broader insight. Practical and Theoretical contribution/Originality: This research contributes to the reader with the novelty of variables and theories used by researchers, thus adding broader insight. Research Limitation: This research only examined vocational partners at one university.
Kecurangan Laporan Keuangan Dalam Perspektif Fraud Hexagon Joga Widyarwo Aditantra; Anis Chariri
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.v6i4.30208

Abstract

Purpose: Financial statement fraud is a fraudulent act that causes the largest average loss of Rp11.01 billion per case (ACFE Indonesia, 2020). The purpose of this study is to investigate the effect of financial target, financial stability, external pressure, changes in directors, the number of CEO photos and government projects on financial statement fraud. Effective monitoring and external audit quality are the moderating variables in this research. The moderating variable is used to determine whether it can weaken the influence of independent variables on dependent variables. Methodology/approach: This study use 110 secondary data from transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2017-2021. The method used is moderating regression analysis. This research use SPSS 26 as data processing tools. Findings: The results show that financial target have a significant effect on financial statement fraud. The study also indicate that effective monitoring and external audit quality as moderating variables play important roles in decreasing the influence of independent variables on financial statement fraud. Practical and Theoretical Contribution/Originality: This research contributes by using effective monitoring and external audit quality as moderating variable, thereby providing a broader insight. Research Limitation: The limitation of this research is the use of a relatively small sample size, which makes the result of this study can not be generalized.
Fungsi Idarah dan Akuntabilitas Pelaporan Keuangan Masjid M. Nur Abdullah Birton; Juita Tanjung; Maryati; Rendi Emalia
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.v7i1.30234

Abstract

Purpose: This study seeks to achieve three main objectives: (1) discern the actuality of mosque financial reporting; (2) assess stakeholder expectations concerning mosque activities; and (3) evaluate the variance in expectations among stakeholders regarding the reality of mosque financial reporting accountability. Methodology/Approach: The research employs a survey-based approach, utilizing a questionnaire for data collection. The population encompasses congregants, administrators, and supervisors located in the Pasar Rebo District of East Jakarta, including individuals associated with the Indonesian Mosque Council. Questionnaires were disseminated through both online channels using a Google form and through face-to-face interactions. Data were meticulously processed using SPSS 19, employing descriptive and inferential methods such as Analysis of Variance. Findings: The study reveals that all mosques possess financial reports primarily intended for dissemination among the congregation, supervisors, administrators, and particularly, administrators themselves. Stakeholders exhibit a preference for the imarah function of mosques, coupled with a desire for more comprehensive mosque functions. Stakeholders anticipate activity reports, specifically in the form of an annually issued, printed document, submitted during management meetings. The ANOVA test indicates no significant disparities between expectations and the accessibility of financial reports. Practical and Theoretical Contributions/Originality: This research augments existing literature by contributing insights from accountability surveys on mosque financial reporting, concentrating on the viewpoint of stakeholders within a specific geographical region. It extends beyond prior case-specific studies of mosques, enriching our comprehension of mosque financial reporting and accountability from a more comprehensive stakeholder standpoint. Research Limitation: This study is limited within the constrained sample size and an uneven distribution of willing participants among mosques and respondents. The absence of assistance in completing the questionnaire via Google Form introduces the potential for misperceptions and interpretations of instrument items.
Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ Jessica Vianto; Dodik Siswantoro
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.v7i1.30294

Abstract

Purpose: This study aims to evaluate the practice of accountability at the XYZ Foundation. XYZ Foundation is a non-profit organization that is still developing so it needs stakeholder support to achieve the vision and mission of the organization. In getting this support, the XYZ Foundation needs to carry out accountability to gain public support. Methodology/approach: This study evaluates financial accountability based on ISAK 35 and evaluates performance accountability based on financial ratios. Researchers also conducted a comparative analysis to get the best practices from similar organizations. The research method used is descriptive qualitative with a case study approach and researchers collect primary and secondary data through interviews, documentation and collect digital documentation published by XYZ Foundation through social media and official websites. Findings: The results showed that accountability has not been performed optimally by XYZ Foundation. Through comparative analysis, XYZ Foundation can identify best practices from similar organizations. Practical and Theoretical contribution/Originality: This research evaluates accountability practices with the approach of performance and financial indicators of XYZ Foundation and conducts a comparative analysis with similar organizations. Research Limitation: This research was only conducted on one entity, namely the XYZ Foundation with the period 2020-2022.
Model Utaut Pada Perilaku Penggunaan Aplikasi Praktik Akuntansi Nurul Nazmi; Siti Nur Azizah; Suryo Budi Santoso; Amir
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.v7i1.30730

Abstract

Purpose: This research aims to determine the influence of UTAUT theory factors on the intentions and behavior of Accounting Practice Application users. Methodology/approach: This research uses a quantitative approach. The research data includes all accounting study program students who use the Accounting Practice Application at Muhammadiyah University Purwokerto, Wijaya Kusuma University, and Jenderal Soedirman University. Findings: The results of the significance test of performance expectations, effort expectations, social influence, facilitating conditions, and learning value have a positive effect on behavioral intentions. Behavioral intentions have a positive effect on user behavior. Practical and Theoretical Contribution/Originality: These findings contribute to researchers paying more attention to factors influencing user intentions and behavior. Research Limitation: There is data that does not meet the criteria. This causes the research results to not be able to describe the population as a whole. To overcome this obstacle, future researchers can increase the population size so that the data obtained is more representative.
E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It? Muhammad Dimar Alam; Areta Widya Kusumadewi; Laila Fitriyah LH
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.v7i1.31173

Abstract

Purpose: The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. Methodology/approach: The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. Findings: The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. Practical and Theoretical contribution/Originality: The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users. Research Limitation: The researcher acknowledges specific limitations inherent in this study. These constraints pertain to the dissemination of questionnaires to respondents. The researcher encountered restrictions related to regulatory boundaries that define the scope and openness of the research.
Determinan Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Galuh Sukma Sasmita; Sri Wahyuni; Azmi Fitriati; Hardiyanto Wibowo
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.v7i1.31243

Abstract

Purpose: This research aims to analyze and test the influence of company growth, business risk, and asset structure on capital structure with company size as a moderating variable. Methodology/Approach: The population used in this research is tourism, restaurant and hotel sector companies that have been listed on the Indonesia Stock Exchange (BEI) in four periods, namely 2018-2021, totaling 31 companies. Findings: The results of this research explain that asset structure has a negative effect on capital structure, while company growth, business risk and company size have no effect on capital structure. Company size cannot moderate the influence of company growth, business risk, and asset structure on capital structure. Practical and Theroretical Contribution/Originality: This research contributes to investors, creditors, company management and researchers to increase understanding regarding the capital structure of tourism, restaurant and hotel sector companies. Capital structure as an independent variable can be used to monitor the company's funding conditions and as a consideration for investors and creditors in providing funding. A poor capital structure can increase financial risk to a company. Investors and creditors need to ensure that the company has an appropriate capital structure policy in handling financial obligations without facing high risks. Research Limitation: The independent variables used in this research were only able to explain 2.82% of the influence on capital structure. The remaining 71.8% is explained by other variables that are not in this study.
Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review Anissa Dinar Paraswansa; Dwi Cahyo Utomo
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.v7i1.31336

Abstract

Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only. Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only.

Page 16 of 20 | Total Record : 193

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