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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 620 Documents
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Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach Puspitawati, Lilis
Jurnal Akuntansi Vol 25, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.727

Abstract

The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's strategic policies in the future, however, the current condition of many companies has not been able to produce quality accounting information which has an impact on the production of inappropriate financial policies. This study aims to determine how much the business strategy affects the effectiveness of the use of accounting software and how much the effectiveness of accounting software affects the quality of accounting information. The population in this study were 472 managers of state-owned companies and a total sample of 312 managers of BUMN which were determined by simple random sampling technique. Testing data using covariance-based structural equation modeling (SEM) with Lisrell software. The results of this study prove that State-Owned Enterprises in Indonesia effective application software affects quality accounting information, as well as the company's business strategy affects the effectiveness of accounting software.
Strategic Orientation on Performance: The Resource Based View Theory Approach Agus Zainul Arifin, Raymond Dionysus,
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.661

Abstract

This study aims to verify of the relationship between Entrepreneurship Orientation and Market Orientation to Small and Medium Enterprise (SME) Performance, using the Resource Based View (RBV) theory approach. The research object used was SME entrepreneurs in DKI Jakarta. This research uses a quantitative research design. The data used in this research consists of primary data and collected through Google Forms, which are distributed online. The amount of data collected was 190 samples. The collected data will be analyzed using SEM-PLS Version 3.3.2. Statistical analysis test the outer and inner models. The results obtained indicate that Entrepreneurship Orientation plays a role in SME Performance, and Market Orientation does not affect SME Performance. The implication of this research shows that the Resource Based View theory is right to explain the relationship between Entrepreneurial Orientation and SME Performance because SME performance will be better if it has Entrepreneurial Orientation.
Causality of Fraud Detection Muslim Muslim, Darwis Lannai,
Jurnal Akuntansi Vol 25, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.722

Abstract

The purpose of this study is to examine the effect of experience, independence, implementation ethic and workload to fraud detection. Collecting data in this study using a questionnaire instrument with a sample of 52 auditors KAP in Makassar city using the saturated sampling technique. The analytical method used is the Partial Least Square (PLS) approach. The results of this study indicate that experience and implementation ethic had a positive and significant effect on fraud detection. While independence and workload had a positive but not significant influence on fraud detection.
Budget Participation and Internal Control for Better Quality Financial Statements Bandiyono, Agus
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.699

Abstract

This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-principal, the teacher, and the school committee of SMA and SMK throughout Tangerang City. SEM PLS was used to analyze this research data. The data used in this study came from a questionnaire collected using the survey method. The results of this study are that budget participation has a positive and significant effect on the quality of financial reports, while the internal control system as a moderating variable has a strong enough influence on the variable of budget participation in improving the quality of financial reports.
Fintech Implementation on the Financial Performance of Rural Credit Banks Tri E. Ardiansyah, Eni Suharti,
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.693

Abstract

This study aims to determine whether the enactment of BI regulation No.19 / 12 / PBI / 2017 by Financial Services Authority (OJK) in Indonesia has an impact on the performance of banks, especially rural banks (RCB). This’s because RCB are still bound by OJK regulations in lending with a loan mechanism requirements that are quite burdensome customers. The population used in this study is the RCB in Banten Province that registered by OJK for 2014 - 2018, the sampling method used is non probability sampling, the data analysis technique uses Comparative Analysis with descriptive quantitative approach, with the help of eview .9. the results are that for the year prior to the enactment of Bank of Indonesia regulation No. 19/12 / PBI / 2017 the variable lending and capital raising has a significant negative effect on the quality of productive assets, while for the Funding variable has no effect.
Good Government Governance in The Internal Control System and Audit Opinion Bandiyono, Agus
Jurnal Akuntansi Vol 25, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.728

Abstract

This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as a moderator variable. This study is a descriptive quantitative study that seeks to describe an application of an internal control system to BPK's audit opinion by applying the principles of good government governance as a moderating variable. Respondents in this study were OPD-OPDs in the Banten Province government, Pandeglang Regency Government, and Serang City Government. The data used in the analysis of this research is data that comes from a questionnaire which is then filled in by the respondent. SEM PLS is used as a tool to analyze the data in this study. The results of this study indicate that the implementation of a good internal control system can have a positive and significant impact on the audit opinion of BPK RI. The moderator variable in the application of the principles of good governance is also able to act as a moderating variable, namely being able to increase a positive and significant impact on the Audit Opinion Raihan BPK.
Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers Heru Tjaraka, Edrick. P. Putra,
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.664

Abstract

The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically examines taxpayers in Central Kalimantan, specifically in Palangkaraya. The research questions raised are whether the interaction between tax awareness and tax law enforcement impact on strengthening taxpayer compliance behavior. Second, whether the interaction between trust in tax authority and tax law enforcement has an impact on strengthening taxpayer compliance behavior. The test results show that both tax awareness and trust in tax authority have a positive influence on the taxpayer obedient behavior. The tax law enforcement moderation variable is tested to be a moderation variable that reinforces the taxpayer's compliance behavior. In the final section we offer conclusions, contributions, and implications, including suggestions for further research.
Board Independence, Nomination and Remuneration Committee, and Compensation in Indonesia Iman Harymawan, Puteri Alfarisa,
Jurnal Akuntansi Vol 25, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.723

Abstract

This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directors’ compensation using companies listed on the Indonesia Stock Exchange (BEI) and ordinary least square regression analysis technique. This study found that independent commissioners negatively associated with directors' compensation which showed that companies with a higher ratio of independent commissioners provide less directors' compensation due to optimal supervision of management’s opportunistic behavior. In contrast, KNR is positively associated with directors' compensation which means that companies with KNR provide greater compensation because, according to the "optimal contracting approach", the board is assumed to design compensation schemes to provide managers with efficient incentives to maximize shareholder value. Meanwhile, the interaction between the two variables is not associated with directors' compensation because of the negating effect which shows that companies with independent commissioners and KNR do not have a tendency for directors' compensation.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK DOSEN TETAP UNIVERSITAS TARUMANAGARA DI JAKARTA Keni Keni, Sofia Prima Dewi,
Jurnal Akuntansi Vol 16, No 3 (2012): September 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i3.710

Abstract

The purpose of this research is to examine the effect of taxpayer awareness, knowledge and understanding of tax laws, perceptions of the effectiveness of the tax system   and   the   willingness   to   pay   taxes   on   taxpayer   reporting   compliance Tarumanagara University lecturer in Jakarta. Data analysis of 104 respondents conducted with the help of PASW Statistics program version 18.00. The results showed that knowledge and understanding of tax laws and the willingness to pay taxes have a significant effect on taxpayer compliance reporting while the taxpayer awareness and perceptions of the effectiveness of the tax system does not have a significant impact on taxpayer compliance reporting.
Implementation of Business Strategy, Technology Usage, and Business Continuity during the Covid-19 Pandemic Johan G. Ony, Antonius Singgih Setiawan, Agustinus Widyartono,
Jurnal Akuntansi Vol 25, No 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.805

Abstract

The COVID-19 pandemic, which has been around for more than a year, has changed habits in the world. The Covid-19 pandemic has also disrupted every aspect of global life such as business and trade and has had an impact on new behaviors and habits of business and economic activities. Another real impact of the Covid-19 pandemic is the risk of business survival. Therefore, the impact of the Covid-19 pandemic crisis must be a concern for entrepreneurs because it can disrupt business performance and business continuity. For this reason, this research was conducted to see whether the implementation of business strategies and the use of technology could have an impact on efforts to maintain the continuity of a business venture. The research data was collected by survey method to 200 respondents and 160 research data were collected (response rate 80%). Hypothesis testing is based on Structural Equation Modeling (SEM) Analysis of Partial Least Squares (PLS) using Warp PLS software version 5.0. The research findings conclude that the implementation of the strategy and the level of technology use has a positive impact on business continuity during the covid-19 pandemic.

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