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Sarinah Joyce M. Rafael
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Universitas Nusa Cendana, Jl. Adisucipto, Penfui, Kupang, NTT.
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INDONESIA
Jurnal Akuntansi : Transparansi dan Akuntabilitas
Published by Universitas Nusa Cendana
ISSN : 23384468     EISSN : 27151158     DOI : https://doi.org/10.35508/jak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan praktisi yang menaruh minat pada bidang akuntansi keuangan, akuntansi manajemen, sektor publik, auditing dan perpajakan, ditulis dalam bahasa Indonesia atau bahasa Inggris. Penentuan artikel yang di blind review oleh tim editor dengan mempertimbangkan aspek-aspek antara lain: terpenuhinya persyaratan untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap pengembangan profesi dan pendidikan akuntansi. beberapa keimuan spesifik yang diterima untuk diterbitkan pada jurnal ini adalah : 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Sektor Publik 4. Auditing 5. Perpajakan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 102 Documents
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FAKTOR-FAKTOR EKONOMI YANG MEMPENGARUHI STATUS KEPEMILIKAN RUMAH DI INDONESIA TAHUN 2017-2022 Yustie, Renta; Kiak, Novi Theresia; Utami, Betty Silvia Ayu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.19384

Abstract

Home is one of the basic needs for humans. Over time, the function of the house is also growing. Especially in Indonesia, the population is increasing every year, so the need for a place to live is also increasing. This research uses panel data with a sample of 34 provinces in Indonesia with a range from 2017 to 2022. The variables in the study are Home Ownership Status, Gro ss Regional Domestic Product, House Prices and Number of Houses. Calculations using the EViews 9 analysis tool by conducting hypothesis testing and classic assumption tests, it is expected that the variables used in the research are economic factors and have a significant influence and have a positive relationship in home ownership status.
PERLAKUAN AKUNTANSI KARBON PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS DI INDONESIA Angi, Yohana Febiani
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.19714

Abstract

Corporate sector consumer non-cyclicals most affected by the Covid pandemic which was marked by a decline in shares in this sector so that what must be maintained in the company is the company value. Company value can be obtained by paying attention to the production process consumer non-cyclicals which leads to a green economy so it is important for companies to implement environmental accounting in financial reporting. The research objective is to evaluate, record, present and report environmental accounting based on PSAK. Assessment of the impact of environmental accounting on the company's financial ratios by calculating the offset of carbon absorption capacity due to production activities. Therefore, this research is limited to calculating the loss of carbon absorption capacity, the potential carbon produced and the impact of other carbon emissions on the production process.
APAKAH PERTUMBUHAN UPAH MENYEBABKAN INFLASI ATAUKAH SEBALIKNYA? Tiwu, Maria Indriyani H.; Angi, Yohana Febiani
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.20657

Abstract

A classic problem faced by many countries, especially developing countries, is the continuous increase in prices of goods and services, while the income or wages received cannot meet household living needs. Inflation, which is characterized by an increase in the prices of goods and services, affects people's purchasing power, so that their ability to buy goods and services for daily needs decreases. High inflation can disrupt economic stability, including export competitiveness and domestic savings. To overcome this, the government often increases the minimum wage (UMR) every year to maintain people's purchasing power. This research aims to analyze the relationship between inflation and minimum wage growth in Indonesia. Based on secondary data in the form of annual data for the period 1997-2024, this research uses the Granger causality test to test the relationship between the two variables. The analysis results show that inflation affects minimum wage growth, while minimum wage growth does not affect inflation. Thus, the increase in the minimum wage in Indonesia is more influenced by the level of inflation that occurs, not vice versa. The minimum wage adjustment aims to maintain people's purchasing power in the face of rising prices of goods and services
FULL ISSUE VOLUME 12 NO 2 OKTOBER 2024 Rafael, Sarinah Joyce M.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.20659

Abstract

Jurnal Akuntansi: Transparansi dan Akuntabilitas
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, SISTEM INFORMASI AKUNTANSI, DAN E-COMMERCE TERHADAP MINAT MAHASISWA BERWIRAUSAHA DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERASI (Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta di Kapanewon Gamping Yogyakarta) Dewi, Giarni Prisma; Zahara, Inna
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19268

Abstract

Wirausaha dapat mencerminkan tingkat kemajuan dan perkembangan negara. Lulusan perguruan tinggi di Indonesia yang diharapkan mampu berdampak besar untuk kemajuan negara justru sedikit yang berminat menjadi wirausaha. Sedangakan lulusan perguruan tinggi masih menyumbangkan pengangguran terdidik sebesar 4,8% untuk tingkat universitas dan 4,59% untuk diploma. Sebagain besar lulusan perguruan tinggi lebih berminat menjadi pencari kerja dibandingkan menciptakan lapangan pekerjaan. Hasil jawaban mini survey terkait minat karir setelah lulus pada mahasiswa akuntansi Perguruan Tinggi Swasta di Yogyakarta menunjukkan lebih banyak yang berminat mencari pekerjaan daripada berwirausaha. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan kewirausahaan, sistem informasi akuntansi dan e-commerce terhadap minat mahasiswa berwirausaha. Selain itu juga untuk mengetahui dapatkah efikasi diri memoderasi pengetahuan kewirausahaan, sistem informasi akuntansi, dan e-commerce terhadap minat mahasiswa berwirausaha. Metode penelitian yang digunakan adalah kuantitatif. Hasil penelitian menunjukkan pengetahuan kewirausahaan dan sistem informasi akuntansi tidak berpengaruh terhadap minat berwirausaha, e-commerce berpengaruh positif terhadap minat berwirausaha mahasiswa serta efikasi diri tidak dapat memoderasi pengetahuan kewirausahaan, sistem informasi akuntansi, dan e-commerce terhadap minat berwirausaha Indonesia.
STUDI KOMPARATIF METODE PENENTUAN HARGA POKOK PRODUKSI PADA PERUSAHAAN MULTINASIONAL YAITU COCA-COLA DI NEGARA BERINFLASI TINGGI DAN RENDAH Mutiara, Indah; Kotten, Karan I.; Bere, Meilinda C. C.; Epa, Mikhael B. M.; Rabbani, Muhammad Asyraf K.; Ranggi, Oktavianus S.; Marman, Patrik R.; Endi, Paulinus V.; Karfin, Skolastika Y.; Korolulu, Yunus
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19307

Abstract

This study aims to compare the cost of production determination methods used by multinational companies operating in countries with high and low inflation rates. The research employs a case study approach involving coca-cola as multinational companies operating in two countries with different inflation characteristics. Data were collected through trend analysis, content analysis, disclosure evaluation, in-depth audit risk identification, and analysis of the companies' financial statements. The results of the study show that Inflation and translation reflect significant changes in prices, purchasing power, and exchange rate fluctuations during the reporting period. This research contributes to the understanding of how inflation affects the cost accounting policies of multinational companies and highlights the importance of flexibility in choosing cost of production determination methods in different economic environments.
DAMPAK IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN ROTE NDAO Tuati, Nonce Farida; Manuain, Deetje Wieske; Sir, Jennie Sarlota
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19308

Abstract

This study aims to understand the implementation of accrual-based accounting and internal control and its impact on the quality of financial statements. It is hoped that the results of this research can contribute to the development of accounting science and become a reference for public sector organizations in Indonesia, such as the government, universities, central and regional public service agencies, as well as other business and social organizations. The research sample is Regional Financial Management officials in all regional apparatus organizations in the Rote Ndao Regency Government who are responsible for the management of the APBD to the preparation of financial statements. The sampling technique uses purposive sampling. The data used is primary data collected through questionnaires that are distributed directly to respondents. The analysis was carried out using a multiple regression model to test the hypothesis through the t-test and the F-test. Simultaneously, the application of accrual-based accounting and internal control also has a significant influence on the quality of financial statements, supporting the acceptance of hypotheses.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA KUPANG (STUDI KASUS PADA KANTOR SAMSAT KOTA KUPANG) Nenu, Isabela Julita; Kerihi, Anthon Simon Yohanis; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19668

Abstract

The aims of this study are to analyze the factors that influence the compliance level of two-wheeled motor vehicle taxpayers in Kupang City, which include taxpayer awareness, service quality, and tax sanctions. This study uses a mixed-method approach. The sampling technique and informant selection used purposive sampling. In the quantitative approach, data analysis techniques use statistical analysis, which includes data quality tests, classical assumptions, multiple linear regression, and hypothesis testing, while in qualitative data, the techniques used include data reduction, display, and verification. The analysis results found that partially, taxpayer awareness and tax sanctions have a positive and significant impact on tax compliance levels, while service quality shows a positive but not significant impact on taxpayer compliance. Other findings indicate that simultaneously, taxpayer awareness, service quality, and tax sanctions have a significant impact on the compliance levels of two-wheeled motor vehicle taxpayers in Kupang City.
DAMPAK PANDEMI COVID-19 TERHADAP KESEHATAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Zebua, Darwin
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.20599

Abstract

This research aims to examine the impact of the Covid-19 pandemic on the financial health of companies listed on the Indonesia Stock Exchange, using the Zmijewski financial distress analysis model. This research covers all sectors except the financial sector, by comparing the financial conditions of companies before and during the pandemic. The research results show that the pandemic not only had negative impacts but also positive impacts on several sectors. The decline in revenue is the main cause of companies experiencing financial distress, especially in the non-essential sector that faces operational restrictions. In addition, inefficient management practices and increased debt to cover operational costs have further worsened the company's financial condition. Conversely, several companies in certain sectors, such as energy, managed to record positive performance thanks to increased global demand and debt control. The technology sector proved to be the most stable without experiencing significant impacts, either positive or negative. These findings provide an overview of the patterns of financial distress during the pandemic and identify key factors influencing the financial performance of companies.
KELENGKAPAN WEBSITE, TRANSPARANSI LAPORAN KEUANGAN TERHADAP KEPUASAN MASYARAKAT RSUD DR. CHASBULLAH ABDULMADJID KOTA BEKASI Kamela, Hurian; Pujia, Dede Puspa; Susilowati, Susilowati; Yahya, Adibah; Jatmika, Windy
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.20861

Abstract

Penelitian ini adalah untuk mempelajari bagaimana kepuasan masyarakat RSUD dr. Chasbullah Abdulmadjid Kota Bekasi dipengaruhi oleh kelengkapan website dan transparansi laporan keuangan. Berdasarkan penelitian ini, pendekatan kuantitatif digunakan bersama dengan survei. Penelitian ini melibatkan 122 orang yang merupakan masyarakat yang pernah menggunakan layanan rumah sakit. Teknik purposive sampling digunakan, dan kriteria yang diberikan kepada responden adalah masyarakat telah mengakses situs website rumah sakit dan memiliki pengalaman dalam mengakses informasi keuangan rumah sakit. Data dikumpulkan melalui kuesioner yang disebarkan secara online dan luring. Kelengkapan website, transparansi laporan keuangan dan kepuasan masyarakat adalah variabel penelitian. Variabel independen dan dependen diuji hubungannya menggunakan teknik analisis data regresi linear berganda. Hasil penelitian menunjukkan bahwa kelengkapan situs web dan transparansi laporan keuangan berpengaruh positif dan signifikan terhadap kepuasan masyarakat. Hal ini menunjukkan bahwa akses mudah ke informasi tentang pengelolaan keuangan rumah sakit meningkatkan kepercayaan pasien dan kepuasan pasien. Oleh karena itu, rumah sakit disarankan untuk terus meningkatkan fitur situs website untuk meningkatkan layanan dan kepuasan masyarakat.

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