JAKED
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.
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<![CDATA[PENGARUH ENVIRONMENTAL PERFORMANCE PADA ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI PEMEDIASI (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia) ]]>
<![CDATA[Sylvia Christina Daat]]>;
<![CDATA[Bill J. C. Pangayow]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1445
<![CDATA[This research was motivated by the development of the direction of accounting research on green accounting issues. Companies that want a going concern operation must pay attention to 3P, namely profit as profit, people where companies must pay attention to the welfare of the community, and the planet is the company’s contribution to the environment. Therefore, this study tries to find empirical evidence on the influence of several environmental variables, including the environmental performance of the company and disclosure of the company’s environmental management activities to the public on the sustainability of the company with increasing economic (financial) performance of the company. The results of the study using the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that the company’s Environmental Performance influences the company’s Economic Performance, but does not provide empirical evidence that environmental disclosure company as a conncectingvariabel or mediating the relationship of environmental performance with economic performance]]>
<![CDATA[PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Tania Ivanna A. Tanto]]>;
<![CDATA[Aaron M. A. Simanjuntak]]>;
<![CDATA[Bill J.C Pangayow]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1450
<![CDATA[The value of the company is very important because the high value of the company will be followed by the high prosperity of shareholders. The higher the stock price, the higher the value of the company, in order to achieve company value, investors generally give their management to professionals. Optimizing company value can be achieved through the implementation of financial management functions, where one financial decision taken will influence other financial decisions and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decision taken will influence other financial decision and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decisions and dividend policies on firm value. The population in this study are all companies listed on the Indonesia Stock Exchange for the period 2014-2016 while sample selection using purposive sampling technique obtained 89 companies that will be used as samples in this study. The hypothesis testing uses multiple regression analysis. The results of the study partially show that investment decision affect the value of the company, funding decisions do not affect the value of the company and dividend policy does not affect the value of the company. While the simultaneous research resultshows that investment decisions, funding decisions and dividend policies have a significant effect on firm value]]>
<![CDATA[PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Jayapura) ]]>
<![CDATA[Marisa Setiawati Muhamad]]>;
<![CDATA[Meinarni Asnawi]]>;
<![CDATA[Bill J.C Pangayow]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1446
<![CDATA[This study aims to analyze the influence of taxation socialization, tax rates, tax sanctions, and tax awareness on tax reporting compliance Annual taxpayer person. Study at KPP Pratama Jayapura. Data collection in this study is to use questionnaires to individual taxpayers in KPP Pratama Jayapura. The sampling technique used in this research is convenience sampling. Data analysis techniques using Partial Least Square (PLS) using Smart PLS 3.0 software. Based on the results ofanalysis by using PLS test tool shows that there is influence between taxation on taxation awareness. There is an influence between taxation socialization, tax rate and tax awareness on tax reporting compliance annual taxpayer personal person. While the tax sanction does not affect the taxpayer annual reporting of the individual taxpayers. Tax awareness may interfere with the socialization of annual taxpayer's annual reporting compliance]]>
<![CDATA[PENGARUH POLITICAL CONNECTION DAN FOREIGN OWNERSHIP TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Paulus Tangke]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1442
<![CDATA[This study aims to examine the effect of political connection and foreign ownership on firm value through corporate social responsibility by using secondary data in the form of financial statements of non-financial companies listed on the Indonesia Stock Exchange for the period 2006-2015. This study uses path analysis with a multiple regression statistical test with the help of SPSS Version 24 software. This study uses stakeholder theory as the main theory and legitimacy theory as a supporting theory. The results of this study indicate that Political Connection has a positive and significant effect on Corporate Social Responsibility but has no significant effect on Firm Value. While ForeignOwnership has a positive and significant effect on CSR and Corporate Value. The results of the sobel test from this study indicate that CSR is a type no mediation in relation to political connection with Corporate Value, also in the relationship of foreign ownership with Corporate Value, the CSR variable is type no mediation.]]>
<![CDATA[PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kota Jayapura) ]]>
<![CDATA[Stevani Veronica M. Ireeuw]]>;
<![CDATA[Paulus Kombo Allo Layuk]]>;
<![CDATA[Andika Rante]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1447
<![CDATA[This study aims to determine: (1) The effect of financial management on the performance of local government, as well as (2) The effect of the financial accounting system on the performance of local government areas. This type of research is causative with the population were all working units (OPD) at Jayapura City, using 34 samples obtained with different educational backgrounds. The data collection method was used a questionnaire. By using multiple regression analysis tool such as SPSSversion 16. The result shows that: (1) financial management has a negative significant effect on the performance of local government, and (2) financial accounting system area has positive significant effect on the performance of local governments]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua) ]]>
<![CDATA[Vania Annissa Holle]]>;
<![CDATA[Agustinus Salle]]>;
<![CDATA[Mariolin Sanggenafa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1443
<![CDATA[This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) ]]>
<![CDATA[Indriyani Ningsih Sinurat]]>;
<![CDATA[Sylvia Christina Daat]]>;
<![CDATA[Linda Y. Hutadjulu]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1448
<![CDATA[This study aims to examine the influence of good corporate governance and intellectual capital to financial performance (financial performance). Corporate governance mechanisms in this research are managerial ownership, institutional ownership, and the proportion of independentcommissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model which has three components (physical capital, human capital and structural capital), and financial performance is measured by return on assets (ROA). Secondary data was used by derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The sampling technique used purposive sampling method with multiple linear regression analysis tools. Prior the regression test, the classical assumption test is done first. The results show that managerial ownership, institutional ownership and independent commissioner's proportion have no effect on financial performance, while intellectual capital has an effect on financial performance. The conclusion of this research is that intellectual capital can be used to improve financial performance if company can measure accurately but corporate governance still not proven can improve company's financial performance.]]>
<![CDATA[PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) ]]>
<![CDATA[Rachmad Putra Ramadhan]]>;
<![CDATA[Syaikhul Falah]]>;
<![CDATA[Mariolin Sanggenafa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1444
<![CDATA[This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Di Kota Jayapura) ]]>
<![CDATA[Iswahyudi Iswahyudi]]>;
<![CDATA[Bill J. C. Pangayow]]>;
<![CDATA[Anthonius H.C Wijaya]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v14i1.1449
<![CDATA[The objectives in this study are: 1). To analyse the effect of budget participation on Managerial Performance on OPD in Jayapura City; and 2). To analyse the effect of budget participation on managerial performance of OPD in Jayapura City with work motivation as a moderating variable The population in this study were all civil servants in the Regional Devices Organizations (OPD) of the Jayapura City government consisting of 33 OPDs. The sample in this study amounted to 99 people. The statistical method used to test Hypotheses is simple regression and multilevel regression analysis with the interaction test approach Moderating Regression Analysis (MRA). Based on the results of the study, the tcount for the variable budget participation is 2.597 with a significance level of 0.012. With a significance level smaller than 0.05, H1 can be supported or in other words, government participation influences managerial performance. This proves that budget participation has a positive influence on managerial performance. The results of the analysis also show that, there is no influence between work motivation variables in moderating budgetaryparticipation with managerial performance as indicated by the value of t count of 0.030 with a significance of 0.976 which is greater than α = 0.05. Thus, the results of this study state that increasing work motivation does not cause an increase in managerial performance that participates in the budget.]]>
