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Published by Universitas Cenderawasih
ISSN : 19784848     EISSN : 26216787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan peneliti dengan praktisi akuntansi baik nasional maupun internasional. Terbit dua kali dalam setahun (Mei dan November), JAKD mempublikasikan artikel dalam bidang (namun tidak terbatas pada) akuntansi sektor publik, akuntansi manajemen, auditing, keuangan, dan sistem informasi. Bidang keuangan daerah dalam JAKD dititikberatkan pada praktik akuntansi dan pelaporan keuangan daerah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 7 Documents
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Search results for , issue "Vol 13, No 1 (2018)" : 7 Documents clear
PENGARUH PENERAPAN APLIKASI E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.771 KB) | DOI: 10.52062/jakd.v13i1.1431

Abstract

This study aims to see the effect of the application of e-invoices on the compliance of taxable entrepreneurs in Jayapura Primary KPP. The independent variable used is e-invoice tax while the dependent variable is taxable businessman compliance. The population in this study were taxable entrepreneurs who had been confirmed at the KPP Pratama Jayapura, using the convenience sampling method, by distributing questionnaires directly to taxable entrepreneurs who were accidentallyencountered by the researchers. The method of analysis used in this study is simple linear regression with SPSS 16 test tool. The results showed that there was an increase of VAT revenue in KPP PratamaJayapura after the application of tax e-invoice. This is influenced by increased compliance of taxable entrepreneurs after e-invoicing is applied. In this study the application of tax e-invoice has an effect of35.9% on the compliance of taxable entrepreneurs 64.9% influenced by other variables outside the model. Based on the results of the t test, t arithmetic is greater than t table that is 7.165> 1.661 otherwise if it isseen from its significance smaller than 0.05, that is 0,000, it indicates that the e-invoice application partially affects the compliance of taxable entrepreneurs
ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN KAMPUNG (Studi Empiris pada Distrik Sentani Kabupaten Jayapura) Dewi Rasmi; Agustinus Salle; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.586 KB) | DOI: 10.52062/jakd.v13i1.1427

Abstract

The purpose of this study is to examine accounting issue particularly in the view of village financial management and the accountability constraints experienced by village heads in managing village finances. This research was conducted at Sentani District of Jayapura District. The number of samples was taken as much as 45 respondents-apparatus kampung. This study uses purposive sampling method by distributing questionnaires to respondents. Analytical technique using SmartPLS (Partial Least Square). The results of this study indicate that accountability in the view of village financial management and constraints in the accountability of village heads has no significant effect on village financial management.
FAKTOR-FAKTOR DALAM PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) PADA INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Elita W. R. Br Aritonang; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (914.882 KB) | DOI: 10.52062/jakd.v13i1.1428

Abstract

The transactions risk of international trading is occur by the risk of fluctuations in the foreign exchange rates. This unexpected changes in the value of foreign currency can have a significant impact on the companies, therefore companies need to perform risk managements which one of them is by performing hedging derivatives. The main purpose of this research is to test and prove empirically an issue related to the influence of Growth Oppotunity, Leverage, Firm size, LiquidityCash Ratio and Current Ratio to the probability of hedging decision making activity. The population in this study is a group of companies that listed on the Indonesia Stock Exchange (BEI) between period of 2011 and 2015. The sample in this study was attained by conducting a purposive sampling method with approximatelly 33 companies were obtained and used as sample for this research. While, several variables that used in this study including Growth Opportunity, Leverage,Firm Size, Likuidity Cash Ratio and Current Ratio. A logistic regresion analysis was used as an analytical tool in this research. Based on the results of logistic regression analysis shows that the Variable of Growth Opportunity, Leverage, Current Ratio have negatively affected the probability of decision making in hedging. While the variable of Firm Size and Cash Ratio have positively affected the probability of decision making in hedging
PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Helda F. Bawekes; Aaron M. A. Simanjuntak; Sylvia Christina Daat
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1186.197 KB) | DOI: 10.52062/jakd.v13i1.1429

Abstract

The purpose of this research is to examine the effect of fraud pentagon theory in explaining phenomenon of fraudulent financial reporting at Indonesian companies in the year period of 2011 to 2015. This research uses 9 (nine) independent variables to achieve this objective, namely:Financial targets, Financial stability, External pressure, Institutional ownership, Ineffective monitoring, External audit quality, Changes in auditors, Change of directors, and Frequent number of CEO's picture. The dependent variable was used is fraudulent financial reporting that proxied by restatement. This research uses 210 samples from 42 companies listed on Indonesia Stock Exchange in the year between 2011 and 2015. This research had done by conduncting a quantitative method with secondary data. This secondary data was taken from the financial statements, which are downloaded from the company's website and the Indonesia Stock Exchange web. Method of determining the sample in this research were using purposive sampling. And logistic regression method was used as a data analysis tool. The result of this research proves that financial stability and frequent number of CEO's picture have significant effect to the fraudulent financial reporting. However, financial targets, external pressure, institutional ownership,ineffective monitoring, external audit quality, changes in auditors and directors change have no significant effect on the fraudulent financial reporting
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHINGSECARA VOLUNTARY (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015) Shartika A. Kencana; Siti Rofingatun; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (950.178 KB) | DOI: 10.52062/jakd.v13i1.1425

Abstract

This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population ofthis study are all companies listed on the Indonesia Stock Exchange in the period of2010 to 2015. The number of companies that became sample in this study were 192observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that thevariable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditors
PENGARUH PATRIOTISME, KORUPSI DAN PUNGLI TERHADAP KEPATUHAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA JAYAPURA Mip Tahul Jannah; Linda Y. Hutadjulu; Andika Rante
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.86 KB) | DOI: 10.52062/jakd.v13i1.1430

Abstract

The purpose of this study is to analyze the effect of Patriotism, Corruption and Illicit Payment on taxation compliance. The population in this study is the individual taxpayers who were enrolled in KPPPratama Jayapura. The number of samples in this study as many as 100 respondents in the area of Jayapura. Sampling was done by using multiple regression analysis. The statistic description, validity, reability, classic assumption test, the coefficient of determination (R ² test), and partial regression test (t test) were tested in this research. Based on the result of data analysis indicated that the Patrotism has significant affect on tax compliance. However, Corruption and illicit payments have no significant affect on the tax compliance
PENGARUH AKUNTABILITAS, TRANSPARANSI DA PENGAWASAN TERHADAP KINERJA ANGGARAN BERBASIS VALUE FOR MONEY (Studi Empiris pada Pemerimtah Kota Jayapura) Cindy Arifani; Agustinus Salle; Andika Rante
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.611 KB) | DOI: 10.52062/jakd.v13i1.1426

Abstract

This study aims to analyze the effect of accountability, transparency, and supervision on the performance of budget based on the value for money. This research was conducted on 28 government agencies in Jayapura City. While, data collection in this research is usingquestionnaire, and sampling method that was used is purposive sampling with sample criteria that is Head of Department, Head of Finance, and Treasurer of each OPD exist in Jayapura Regency.The number ofsamples in this study approximately 100 people. The results show that accountability does not affect the performance of budget based on value for money, this means that the higher thelevel of accountability, the budget performance will be higher. Meanwhile, transparency affects budget performance: a value for money approach, this means the higher the level of transparency,the higher the budget performance. Supervision affects the performance of budget based on value for money. This means that with increasing oversight, budget performance will be increase as well

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