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JAKED
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 3 Documents
 1 
Search results for , issue "Vol 13 No 1 (2018)" : 3 Documents clear
MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE DALAM MEMITIGASI FINANCIAL DISTRESS (Studi Terhadap Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2015) I Irma Yanti; Meinarni Asnawi; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.186 KB) | DOI: 10.52062/jakd.v13i1.1422

Abstract

This study examines whether internal and external corporate governance (CG) mechanisms can reduce the distressed financial pressures in Indonesian manufacturing industry. As a consideration,This research was investigated whether the internal mechanisms of CG, represented by independent committees as well as audit committee characteristics, and CG's external mechanisms whichdemonstrated by audit quality, have a negative relationship with distressed financial pressures on the manufacturing industry on the Indonesia Stock Exchange. Samples were obtained from 64 manufacturing companies with purposive sampling as a sampling method, and they were collectedof 320 company observations from 2011 to 2015 as samples. Data were obtained from the Company's Annual Report published by the Indonesia Stock Exchange from 2011 to 2015 as well as from the respective company's website. By using logistic regression analysis, this research shows that audit committee characteristics have a significant effect on the financial distress. However, there is no significant effect on the relation between Independent commissioners and audit quality.
PERBEDAAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL BERDASARKAN TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN, DAN JABATAN (Studi Empiris Pemerintah Kota Jayapura) Ari Ardianti; Agustinus Salle; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.394 KB) | DOI: 10.52062/jakd.v13i1.1423

Abstract

The Indonesian government had improved the financial bureaucracy to achieve good governance. The method is to adopt a Government Accounting Standards (SAP) of accrual basic. Accrual accounting is believed can produce financial statements more reliable, accurate, comprehensive, and relevant to decision making of economic, social, and political. The purpose of this research is to analyze differences of understanding about Government Accounting Standards accrual basic by the level of education, work experience, training, and occupation. The population of this research are all employees of official government in the local government office of Jayapura Regency. The samples were attained through a purposive sampling method with 84 people/employee from accounting department as respondents. The method of data analyisis is Anova One Way and an independent sample t-test. The test results show that there are different understandings of Government Accounting Standards (SAP) accrual basic of financial employee based on the level of education, work experience, training, and occupation. The different understanding of Government Accounting Standards (SAP) accrual basic between employees graduated from Senior High School and Bachelor are not significant, while there is a significant effect between Senior High School and Undergraduate degree, then the Senior High School and postgraduate indicate insignificant effect, similar with the relation between Bachelor and Undergraduated are not significant, also Bachelor and Postgraduated are not significant, while the Undergraduated and Postgraduated are also not significant. The different understanding of Government Accounting Standards (SAP) accrual basic between employees who have work experience 1-5 years and 6-10 years are not significant, while 1­5 years and 11-15 years are significant, between 1-5 years and >15 years are significant, 6-10 years and 11-15 years are not significant, 6-10 years and >15 years are not significant, 11-15 years and >15 years are not significant. The different understanding of Government Accounting Standards (SAP) accrual basic between employees who had trained and never trained are significant. The different understanding of SAP accrual basic between employees who had occupation as arranger of the financial statements and in the other job description are significant. The conclusion of this research is that understandings of SAP accrual basic of financial employees can be distinguished based on the level of education, work experience, training, and occupation. Therefore, human resources must be managed with consideration of individual factors to enhance the performance and understanding of SAP accrual basic offinancial employee.
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Rumah Sakit di Kota Jayapura) Yuni Nuryani; Syaikhul Falah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.568 KB) | DOI: 10.52062/jakd.v13i1.1424

Abstract

This study aims to analyze the effect of budgetary participation on budgetary slack with psychological capital as intervening variable. This research was conducted in 6 hospitals in Jayapura City. Data collection in this research is using questionnaire where the respondent in thisresearch is Staff of Finance/ Administration and Program. The sampling technique used in this research is the census sampling method. The number of samples taken as many as 31 respondents.This research uses Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software. The results of this study indicate that budget participation has significant effect on psychological capital, while psychological capital has significant effect on budgetary slack, however budget participation has no significant effect on budgetary slack and psychological capital to mediate the influence of budgetary participation on budgetary slack.

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