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Studi Akuntansi dan Keuangan Indonesia (SAKI)
Published by Prasetiya Mulya Publishing
ISSN : -     EISSN : 26546221     DOI : 10.21632/saki
Core Subject : Economy,
Economics, Econometrics & Finance
SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting professions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 95 Documents
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Analisis Pengelolaan Dana Desa Pranten Kecamatan Gubug Kabupaten Grobogan Ferry Khusnul Mubarok; Farikhatul Liana Annisak
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 1 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.1.60-67

Abstract

Pengelolaan dana desa masih menemui berbagai kendala, Studi ini bertujuan untuk menganalisis pengelolaan Dana Desa, pada Desa Pranten Kecamatan Gubug Kabupaten Grobogan. Metode penelitian menggunakan pendekatan kualitatif eksploratif, dengan sumber data primer dengan teknik indept interview. Teknik analisis data menggunakan pendekatan descriptive analysis. Hasil penelitian menunjukkan bahwa pengelolaan dan pemanfaatan Anggaran Dana Desa dimulai dari proses perencanaan, pengorganisasia, pelaksanaan, pengawasan, dan pelaporan pertanggungjawaban. Pemanfaatan dana desa dialokasikan pada bidang penyelenggaran pemerintah, pelaksaan pembangunan, pembinaan masyarakat, pemberdayaan masyarakat, dan penanggulangan bencana. Kendala yang muncul antara lain rendahnya kualitas sumber daya manusia, minimnya sistem, masalah kepemimpinan, kurangnya sosialisasi dan komunikasi, serta peran masyarakat yang rendah. Implikasinya, kedepan pemerintah desa setempat perlu meningkatkan kualitas pengelolaan anggaran dan membangun sinergi dengan berbagai pihak terkait terutama dengan warga masyarakat.
Nilai Perusahaan, Manajemen Risiko, Tata Kelola Perusahaan: Peran Moderasi Ukuran Perusahaan Reynold Ticoalu; Januardi Januardi; Amrie Firmansyah; Estralita Trisnawati
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.89-103

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan manajemen risiko dan tata kelola perusahaan terhadap nilai perusahaan. Selain itu, penelitian ini juga memasukkan ukuran perusahaan sebagai pemoderasi dalam hubungan pengungkapan manajemen risiko dan tata kelola perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2016 – 2020 dengan total 195 observasi dengan melalui purposive sampling. Uji regresi data panel dengan menggunakan fixed effect model digunakan untuk menguji hipotesis pada penelitian ini. Hasil pengujian menunjukkan bahwa pengungkapan manajemen risiko tidak berpengaruh terhadap nilai perusahaan, sedangkan tata kelola perusahaan berpengaruh negatif terhadap nilai perusahaan. Selanjutnya, penelitian ini juga menemukan bahwa ukuran perusahaan mampu memperkuat pengaruh positif pengungkapan manajemen risiko terhadap nilai perusahaan, namun tidak memperkuat tata kelola perusahaan terhadap nilai perusahaan. Penelitian ini mengindikasikan bahwa Otoritas Jasa Keuangan selalu otoritas pengawas perbankan di Indonesia perlu meningkatkan kebijakan atas pengungkapan manajemen dan tata kelola pada perusahaan perbankan.
Pengaruh Herding Bias dan Overconfidence Bias terhadap Pengambilan Keputusan Investasi I Wayan Rona; Ni Kadek Sinarwati
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.104-130

Abstract

This research study was conducted to analyze the effect of herding bias and overconfidence bias on investment decision-making. This research used quantitative methods with data collection techniques using questionnaires distributed to individual investors who have experience with a total sample of about 124 respondents. The technique used for sampling in this research was simple random sampling. The research analysis methods used the classical assumption test such as normality test, multicollinearity test, heteroscedasticity test, and multiple linear regression analysis, namely hypothesis testing. According to the analysis, the result of this research is that herding bias and confidence bias had a positive and significant effect on investment decision-making.
Determinan Academic Fraud pada Mahasiswa dalam Mata Kuliah Akuntansi Ardiansyah Ardiansyah
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.131-155

Abstract

This study aimed to determine the effect of learning motivation, learning media, religiosity, rationalization, and academic pressure on academic fraud. Data was collected by distributing questionnaires to students of the Applied Business Administration (ABT) DIV Study Program, as many as 57 respondents. Due to the small number of samples, data processing was processed using the Partial Least Square (PLS) method. The findings in this study indicate that: (1) learning motivation has a negative and significant effect on academic fraud; (2) learning media has a negative and significant effect on academic fraud; (3) Religiosity has no effect on academic fraud; (4) Rationalization has a positive and significant effect on academic fraud; and (5) academic pressure has no effect on academic fraud. Empirically, this research reveals that religiosity and academic pressure are relative to everyone who can encourage them to do good or bad (academic fraud) depending on other more dominant factors. It suggests recommendations for further research to expand the number of respondents.
Keputusan Etis Konsultan Pajak: Pentingnya Tanggung Jawab Sosial dan Machiavellianisme Yesheca Gracia Christian; Yulius Kurnia Susanto
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.156-177

Abstract

This research objective is to get evidence about the effect of perception of the importance of ethical and social responsibility, Machiavellianism, ethical reasoning, idealism, experience, and professional commitment to ethical decision-making of tax consultants. Data were obtained from the questionnaire. This research used the convenience sampling method. This study used 60 tax consultants as the study samples in DKI Jakarta, and the data were analyzed using multiple regression analysis. This research showed that the perception of the importance of ethical and social responsibility, Machiavellianism, and ethical reasoning affects the ethical decision-making of tax consultants. The results showed that tax consultants with a high perception of the importance of ethical and social responsibility and ethical reasoning and low perception of Machiavellianism support that tax consultants conduct ethical decision-making. Meanwhile, idealism, experience, and professional commitment do not affect tax consultants' ethical decision-making. The implications of this research are for tax consultants to maintain the perception of the importance of ethics and social responsibility, and ethical considerations to make ethical decisions. The limitation of this study is that it uses respondents' perceptions of questions related to all variables. This finding shows that there is still a subjective element of the respondents.
Analisis Penggunaan Zahir Accounting dengan Pendekatan Technology Acceptance Model Prasasti Herdiarti Putri; Praptiningsih Praptiningsih; Agus Maulana
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.178-205

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui faktor-faktor penerimaan dan penggunaan Zahir Accounting. Pengambilan sampel menggunakan metode random sampling dengan jumlah sampel sebanyak 100 mahasiswa. Pengujian hipotesis dalam penelitian ini menggunakan Path Coefficients dengan melihat t-statistik dan Original Sample menggunakan program SmartPLS 3.0. Hasil pengujian tersebut menunjukkan bahwa (1) adanya pengaruh positif signifikan antara kemampuan menggunakan komputer terhadap persepsi kegunaan, (2) adanya pengaruh positif signifikan antara kemampuan menggunakan komputer terhadap persepsi kemudahan penggunaan, (3) adanya pengaruh positif tidak signifikan antara persepsi kemudahan penggunaan terhadap persepsi kegunaan, (4) adanya pengaruh positif signifikan antara persepsi kegunaan terhadap sikap pengguna, (5) adanya pengaruh positif signifikan antara persepsi kemudahan penggunaan terhadap sikap pengguna, (6) adanya pengaruh positif signifikan antara sikap pengguna terhadap minat perilaku, dan (7) adanya pengaruh positif signifikan antara minat perilaku terhadap penggunaan aktual. Penelitian ini memiiki keterbatasan yaitu, waktu peneliti untuk menyebarkan kuesioner terbatas, penyebaran kuisioner secara online, dan uji coba kuesioner tidak dilakukan. Penelitian ini diharapkan dapat membuka pikiran bahwa penggunaan teknologi sangat penting di era saat ini dimana transaksi bisnis yang kian hari makin rumit.
Tata Kelola, Kepemilikan Keluarga, Auditor Berkualitas, dan Manajemen Laba Daniel Daniel; Sandy Harianto
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.1-37

Abstract

This paper examines the relationship between corporate governance quality, family ownership, auditor quality, towards accrual and real earnings management activities among publicly listed firms in Indonesia. Using non-financial industry sector listed firms for the period of 2010-2019, we empirically demonstrate that firms with higher corporate governance quality have lower levels of both real and accruals earnings management activities. Furthermore, there is evidence that a higher level of family ownership is related to a lower level of real earnings management activities but has no significant effect on accrual earnings management activities. Meanwhile, the appointment of the big four public accounting firms has a lower level of accruals earnings management activities but no significant effect on real earnings management activities. Only a firm with high corporate governance quality and a qualified auditor significantly decreases real and accrual earnings management. Furthermore, there is evidence that the mitigating effect of higher corporate governance quality in reducing earnings management activities is more pronounced for family firms. The empirical findings seemed to suggest that family firms in Indonesia want to protect their interests by reducing the potentially harmful real earnings management activities.
Hubungan Kinerja Keuangan Perusahaan dan Nilai Perusahaan Rezky Yosepha Tarigan; Amrie Firmansyah; Dinis Dwi Shinta Ramadhani; Wishmy Meinawa Ikhsan
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.38-60

Abstract

This study aims to investigate financial performance against value. CEO share ownership is used as a moderating variable in the relationship between the two. The company's performance in this study uses economic value added (EVA). The data used in this study are sourced from the financial statements and stock prices of non-financial companies listed on the Indonesian stock exchange from 2018 to 2020. The data are sourced from www.idx.co.id, the company's official website, and www.finance.yahoo.com. Sampling was conducted by purposive sampling with a total sample that can be used amounted to 84 observations. Research data were tested using multiple linear regression analysis for panel data. This study concludes that the company's financial performance negatively relates to firm value. Meanwhile, the CEO's share ownership did not succeed in having a moderating role in the relationship between firm performance and firm value. Based on the results of this study, the Financial Services Authority needs to increase the role of monitoring the company's performance in aligning the interests of investors.
Perencanaan Produksi dan Manajemen Persediaan pada Perusahaan Kue dan Roti Fazlur Rahman Lutfi; Catur Sasongko
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.61-86

Abstract

This research was conducted with the aim of evaluating the process of production planning and inventory management applied by the cake and bakery company PT ABC, as well as recommending an appropriate and comprehensive method so that it can overcome production and inventory problems that have been faced by the company. The research was conducted by observing the manufacturing company PT ABC, a cake and bakery company in South Jakarta. The data used are primary and secondary data, in the form of interviews conducted on the management and employees of PT ABC, as well as the company's historical data. The results of the research are in the form of evaluation of production planning in the process of demand forecasting and preparation of master production schedules. In addition, researchers also evaluate inventory management related to the production process by proposing the Material Requirement Planning (MRP) method, calculating inventory turnover ratios, and horizontal analysis based on company report data from the previous period.
Factors Affecting Dividend Policy in Indonesian State-Owned Enterprises (SOEs) Putu Ayu Anggya Agustina; Elisabeth Ria Viana Praningtyas; Rini Subekti; Luh Putri Mas Mirayani
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.87-117

Abstract

This study examines factors affecting dividend policy with firm size, leverage, and profitability as control variables. Among the management policies aimed at improving the welfare of stakeholders, the result is in the form of dividends. Investors who receive dividends from companies that distribute dividends expect the company's share price to increase. The study population was all publicly listed SOEs listed on the IDX in 2022, with 20 companies in the observation year for 11 years from 2011 to 2021. The determination of the sample in this study used the non-probability sampling method with purposive sampling technique so that the total sample into 220 observed companies. This study uses multiple linear regression. The results showed that dividend premium, free cash flow, and audit delay had a significant positive effect on dividend policy, and firm size, leverage, and profitability were able to be control variables for this direct relationship.

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