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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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Implementation Of Business Strategy, Technology Usage, And Business Continuity During The Covid-19 Pandemic Antonius Singgih Setiawan; Agustinus Widyartono; Johan Gunady Ony
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.
The Role Of Cash Planning In Budget Absorption: Perception Testing Agus Bandiyono; Sekar Mayangsari
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.v25i2.806

Abstract

This research aims to observe how cash planning moderates the factors that influence budget absorption. In addition, to see the effect of the quality of budget planning, knowledge of systems and procedures, and competence of human resources on the performance of budget absorption. This research was conducted at the Head Office of the Ministry of Finance using a sample of 66 executive employees in the finance department with a minimum of 1st-degree education and a minimum of 2 years of work. This study uses quantitative methods and all variables are measured based on an interval scale and data processing is carried out using smart PLS. The results showed that cash planning was not proven as a moderating variable. Other results show that only the quality of budget planning has a significant positive effect on the performance of budget absorption. Meanwhile, the knowledge of the system procedure variable and the HR competency variable has a positive but not significant effect on the performance of budget absorption.
Analysis Of Financial Distress With Profitability As Moderation Variable Wiwi Idawati; Aditya Kusuma Wardhana
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.v25i2.807

Abstract

The purpose of this research is to know and analyze the performance of profitability to measure its ability to strengthen or weaken about impact liquidity, leverage, and also operating capacity for financial distress. Furthermore, there are 39 of Indonesia Stock Exchange infrastructure companies as long as 2016-2020 as samples in this study. The results of the data analysis show that liquidity variables do not signiifkan to financial distress, and leverage is significantly positive to financial distress and operating capacity is significantly negative to financial distress. Profitability strengthens liquidity relationships to financial distress. As for the relationship of leverage and also operating capacity to financial distress can not be moderated profitability.
The Role Of Internal Control System On Characteristics Of Village Financial Reports Ratna Sari; Muslim Muslim
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.v25i2.808

Abstract

This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.
Fraud Prevention Of Government Procurement Of Goods And Services In Local Government Dewi Kusuma Wardani; Anita Primastiwi; Hanisah Hanisah
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.v25i2.809

Abstract

Referring to the government's efforts to prevent fraud, this study aims to provide empirical evidence regarding the effect of the implementation of e-procurement, whistleblowing system, and the Government Internal Control System (SPIP) on the prevention of fraud in the procurement of goods and services. Sampling used purposive sampling technique, and hypothesis testing using the PLS method using the SmartPLS 3 program. Data collection was carried out in May 2019. The research sample was 68 procurement actors who had served at least 1 year in the Procurement Service Unit (ULP), Inspectorate, and Health Office in Yogyakarta City. The results of this study indicate that the application of e-procurement, whistleblowing system, and SPIP has a positive effect on fraud prevention in the process of procuring goods and services in Yogyakarta City.
Moderating Effect of Implementation Risk-Based Auditing on Audit Quality Entar Sutisman, Yana Ermawati, Siti Mariani, Kartim, Aditya H. P. K. Putra
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.v25i2.810

Abstract

This study aims to examine the effect of the ability and independence of auditors on audit quality by using risk-based auditing as a moderating variable at the Inspectorate of South Sulawesi Province. The population in this study were all auditors at the Inspectorate of South Sulawesi Province, using the purposive sampling method for sample selection so that 35 respondents were selected as samples. This research uses field research methods. This study used a survey method for field data collection, namely by distributing questionnaires to the research object. The statistical method used to test the hypothesis is to use multiple linear regression with the help of Smart PLS 3.0 software. The analysis results show that the ability and independence of the auditors have a positive and significant effect on audit quality. The application of risk-based auditing as a moderator of capability and freedom also positively impacts audit quality.
Dysfunctional Behavior Determinant Factors: Internal And Personal Characteristic Perspective Fahruddin Z. Olilingo; Aditya Halim Perdana Kusuma Putra
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.v25i2.811

Abstract

This study aims to analyze the effect of time budget pressure, task complexity, and personal characteristics of auditors either directly or with moderation on dysfunctional behavior. This study involved 56 auditors with the data collection method in a questionnaire. The study results stated that the four hypotheses were positively and significantly affected. In the direct testing stage, the impact of the task complexity variable is the most dominant variable with a powerful effect than the demonstration of the relationship involving the time budget pressure variable on dysfunctional behavior. Furthermore, in testing the moderation of personal characters, which moderate the relationship between task complexity and dysfunctional behavior, this is the most dominant variable.
Direction Of The Cost Of Equity Capital In Manufacturing Companies Irdawati Irdawati; Misnawati Misnawati; Bindarto Bindarto; Yunila Yunila; Hardiyono Hardiyono
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.v25i2.812

Abstract

This study aims to examine the effect of information asymmetry, earnings management, and firm size on the cost of equity capital. This type of research includes causal research using quantitative methods. The population in this study are all manufacturing companies on the Indonesia Stock Exchange. There are 156 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study was carried out by purposive sampling, so the total sample was 35 data from the financial statements of manufacturing companies. Secondary data was collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that information asymmetry had a positive and significant effect on the cost of equity capital; Earnings management has a negative and significant effect on equity capital. At the same time, the company's size has no significant effect on the cost of equity capital.
Banking Financial Performance: Mitigation Forms, Efficiency, Capabilities And Debt Bungatang Bungatang; Edy Jumady
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.v25i2.813

Abstract

This study aims to examine how the Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (OEOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) affect the profitability of Return on Assets (ROA). The object of this research is that conventional commercial banks are chosen because they have a relatively rapid growth compared to Islamic commercial banks. This type of research includes causal research using quantitative methods. The population of this study is banking companies registered in the Indonesia Banking Directory and the 2018-2020 Bank Indonesia monthly publication reports. Sampling used the saturated sample method, with 36 data samples from the 2018-2020 Bank Indonesia Monthly Published Reports. Then the data were analyzed using multiple linear regression analysis with the Ordinary Least Square model using the Eviews Version 12 software. The data test results found that the Capital Adequacy Ratio (CAR) had no significant effect on profitability. Meanwhile, Operating Expenses Operating Income (OEOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) have a positive and significant effect on profitability.
The Deferred Tax On Real Profit Management With Tax Planning As Moderating Marlina Permatasari; Estralita Trisnawati
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.886

Abstract

This research examines the.effect.of current taxes, deferred.tax.and.tax amnesty on real earnings management.and tax planning as moderating. The sample is from.the property;and;real;estate;companies;listed;on;IDX-IC during 2013 until 2019. Based on purposive sampling, the selected sample is 23 companies, the total sample is 138 observations. The hypothesis is carried out using MRA through Eviews 10. The;results;of this;study;indicate;that;current;taxes, deferred;tax;expense, ;tax amnesty;and;tax;planning have;a;positive;effect;on;real;earnings;management. In addition, this study reveals that there is moderating effect of tax planning on the relationship;between;current;tax;and deferred;tax;expense;with;real;earnings;management. In addition, management can use the results of this study as consideration in deciding whether to take real earnings management actions or not, which in turn will affect the sustainability of the company.

Page 42 of 62 | Total Record : 620

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