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Deasy Ervina
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JFAS: Journal of Finance and Accounting Studies
Published by Universitas Hasyim Asy'ari
ISSN : -     EISSN : 27237761     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JFAS fokus pada masalah utama dalam pengembangan ilmu Akuntasni dan keuangan dalam bentuk pemikiran/ide konseptual dan hasil penelitian meliputi: Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme akuntan, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi Akuntansi, Sustainability Reporting Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2020): October" : 5 Documents clear
A Faktor Pengaruh Implementasi SAP Berbasis Akrual (Studi Kasus di Satuan Kerja Perangkat Daerah Kabupaten Jombang) : Faktor Pengaruh Implementasi SAP Berbasis Akrual (Studi Kasus di Satuan Kerja Perangkat Daerah Kabupaten Jombang) HELMA MEI LINA NURSAVYRA savyra; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.122

Abstract

Abstract The application of accrual based SAP is stated in the Government Regulation of the Republic of Indonesia Number 71 of 2010. This regulation has been in effect since 2010 but all of them are not yet mandatory. In 2015 new regulations were made mandatory for all government agencies. The study was conducted to determine the effect of: Human Resource Competence, Information Systems, Organizational Commitment to the Implementation of Accrual-Based Government Accounting Standards in the Jombang Regional Work Units. Data collection activities were carried out in Jombang Regency using primary data, namely data from questionnaires and observations. The total population is 66 institutions. The sample used is the entire population. The analytical tool used is the t and f test using the SPSS V25 application in data processing. The results showed that the human resource competency variables and information systems had no effect on the application of accrual based government accounting standards in the Jombang Regional Work Units. While the organizational commitment variable has an influence on the application of accrual-based government accounting standards in the Jombang Regional Work Units.Keywords: Human Resources Competence; Information Systems; Organizational Commitment; Accrual Based Government Accounting standards Implementation. Abstrak Implementasi SAP berbasis akrual terdapat di dalam Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010. Peraturan ini sudah berlaku pada tahun 2010 tapi semua belum diwajibkan. Tahun 2015 peraturan baru diwajibkan untuk semua instansi pemerintah. Penelitian dilakukan untuk mengetahui pengaruh: Kompetensi SDM, Sistem Informasi, Komitmen Organisasi terhadap Implementasi SAP Berbasis Akrual di SKPD Jombang. Kegiatan pengumpulan data dilakukan di Kabupaten Jombang dengan memakai data primer yaitu data dari kuisioner dan observasi. Jumlah populasi 66 instansi. Sampel yang digunakan adalah keseluruhan populasi. Alat analisis yang dipakai adalah uji t dan f dengan menggunakan bantuan aplikasi SPSS V25 dalam mengolah data. Hasil penelitian memberitahukan bahwa variabel kompetensi SDM dan sistem informasi tidak terdapat pengaruh terhadap implementasi standar akuntansi pemerintah berbasis akrual di SKPD Jombang. Sedangkan variabel komitmen organisasi memiliki pengaruh terhadap implementasi Standar Akuntansi Pemerintah berbasis akrual di SKPD Jombang. Kata kunci: Kompetensi SDM; Sistem Informasi; Komitmen Organisasi; Implementasi SAP Berbasis Akrual.
Analisis Sistem Akuntansi Gaji dan Upah Perum BULOG Cabang Surabaya Selatan Farihatus Sholihah Farihatus Sholihah; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.225

Abstract

Salary and wages are importan elements that must be considered by the company because it deals with employees. Companies can use salary and wage systems to assist in calculating, recording, and distributing salaries and wages to employees. Object of this research is Perum BULOG Cabang Surabaya Selatan. The aim of this research is to analyze the salary and wage system at the Perum BULOG Cabang Surabaya Selatan. This research is a qualitative descriptive study with a case study approach. Data analysis technique used are collecting and reducing data regarding, then drawing conclusions. The result of the study, the salary and wage system flow chart that are used by the Perum BULOG Cabang Surabaya Selatan includes the system in the human resources section and the payroll system in the financial office headquarters. The system already quite effective, but the salary and wage system used by Perum BULOG Cabang Surabaya Selatan has no the time attendance function is present or the attendance function.
Deteksi Financial Statement Fraud dengan Metode Beneish Ratio Index (Studi Kasus Perusahaan yang Melakukan Penawaran Saham Perdana (IPO) di Bursa Efek Indonesia Tahun 2018) Nur Latifatussolikhah; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.229

Abstract

This study aims to determine the detection financial statement fraud using beneish ratio index method on companies which do Initial Public Offering (IPO) listed on the Indonesian Stock Exchange in 2018. Type of this study was qualitative with descriptive approach. Sampling technique of this study was purposive sampling with the number of samples are 26 companies which do Initial Public Offering (IPO) listed on the Indonesian Stock Exchange in 2018. Data analysis technique used by calculated the ratio index, compared the ratio index with the parameter index, determined companies classified as manipulator, nonmanipulator, and grey company, calculated and percentage of companies classified. The results of this study that: (1) Companies classified as manipulator amounted to 9 companies or 34,6%. (2) Companies classified as nonmanipulator amounted to 16 companies or 61,5%. (3) Company classified as grey amounted to 1 company or 3,9%.
Perbandingan Tax Planning Metode Depresiasi Fix Asset dengan Kebijakan Perusahaan dalam Meminimalkan Beban Pajak Penghasilan Badan (Studi Kasus pada PT XYZ) Zulvia Aofa; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.233

Abstract

Tax planning is a way to exploit a tax law gap to minimize tax expense legally, one of the ways is choosing the right method for depreciation fixed assets. This study aimed to discover tax planning in depreciation fixed assets by comparing the straight-line method and declining-balance method, the impact of profit before tax and the amount of income tax expense paid by PT XYZ. This study conducted using a qualitative approach method. The type of data used quantitative and qualitative data. The study's results showed that selecting a straight-line method has a significant impact on pressing Taxable Income and Institution Income Tax.
Faktor-Faktor yang Berpengaruh pada Kualitas Laba (Studi pada Sektor Perdagangan Besar/Grosir dan Kecil/Eceran dalam Bursa Efek Indonesia 2016-2018) Heni Nurlailia; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.242

Abstract

Earnings quality provides an explanation related to the company's financial achievement, which in turn can be used as a basis for consideration by users of financial statements. A profit has a quality meaning if the company is able to use its operating cash inflows to finance the company's operating activities. This research is intended to examine the influence of earning quality factors. The type of research used is quantitative research. This study was conducted on the IDX by selecting the population in the large / wholesale and small / retail trade sector for the period 2016-2018. The sample obtained is 72. The required hypothesis testing is multiple linear regression. The research found that (1) profitability has no affect on earning quality, (2) liquidity affects on  earnings quality, (3) levareage has no affects on earning quality, and (4) also firmsize has no affects on earning quality.

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