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 AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DI INDONESIA ]]>
<![CDATA[Ayu Wulandari]]>;
<![CDATA[Melandari Eka Putri]]>;
<![CDATA[Yeni Marlina]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1848
<![CDATA[Fraud is a problem that continues to date. Because no company or institution is immune from this fraud, companies or government agencies are required to build internal controls. with the role of auditing in the company, it can help the government or company to minimize the occurrence of weaknesses, errors and risks of theft. This is what motivates the author to explain more about the role of audit investigations. The method in this research is to use qualitative research methods with secondary data sources from the Association of Cerified Fraud Examiners, then the data collection process is carried out using documentation techniques which means that the data comes from the internet and books that have discussed the role of audit investigations. The results of this study. The role of internal audit is as a supervisor against fraud. Internal audit is responsible for helping management prevent fraud by testing and evaluating the reliability and effectiveness of controls in line with the potential risk of fraud in various segments. With the audit, it is hoped that the implementation of a country that is clean and free from corruption, collusion and nepotism is expected.]]>
<![CDATA[PENGARUH REFORMASI ADMINITRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) ]]>
<![CDATA[Wilberth Aiwoy]]>;
<![CDATA[Otniel Safkaur]]>;
<![CDATA[Aaron M. A. Simanjuntak]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1855
<![CDATA[This study aims to analyze the effect of tax administration reform and tax knowledge on the compliance of Taxable Entrepreneurs in paying taxes at KPP Pratama Jayapura. This type of research data was obtained from primary data where questionnaires were distributed directly to Taxable Entrepreneurs while maintaining the COVID-19 health protocol. This study is a quantitative study with a sample of 100 Taxable Entrepreneurs registered at KPP Pratama Jayapura. The method used to determine the sample in this study is accidental sampling. The analysis technique used in this research is validity and reliability test, classical assumption test, multiple linear regression test and hypothesis. The results showed that simultaneously improving tax administration and knowledge of taxation together had a significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Jayapura.]]>
<![CDATA[PENGARUH SANKSI PERPAJAKAN, KESADARAN PERPAJAKAN, PELAYANAN FISKUS DAN TINGKAT PEMAHAMAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) ]]>
<![CDATA[Alfredo Johan Qui]]>;
<![CDATA[Linda Yuliani Hutadjulu]]>;
<![CDATA[Yohanes Cores Seralurin]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1849
<![CDATA[Tax Sanctions, Tax Awareness, Fiscus Service and level of understanding are one of the factors that affect Taxpayer Compliance, so it needs to be improved. The purpose of this study was to determine the effect of tax sanctions, tax awareness, Fiscus Services and the level of understanding of taxpayer compliance. The data collection technique used in this research is to use a questionnaire with a total of 100 respondents as individual taxpayers. The population in this study is an individual taxpayer in the city of Jayapura. Data analysis in this study was carried out causatively, using multiple linear regression statistical tools with the help of IBM SPSS 25 software. This was to determine the description of the variables of Tax Sanctions, Tax Awareness, Fiscal Services and Level of Understanding of Individual Taxpayer Compliance. The results of this study prove that there is a significant influence between the variables of Tax Sanctions and Fiscal Services. Meanwhile, the Awareness and Understanding Level variables have no significant effect on taxpayer compliance.]]>
<![CDATA[PERLAKUAN AKUNTANSI KREDIT BERMASALAH (NON PERFORMING LOAN) SERTA KESESUAIANNYA DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN PSAK NO. 71 PADA PT. BANK RAKYAT INDONESIA (BRI) KOTA JAYAPURA KANTOR CABANG ABEPURA ]]>
<![CDATA[Hary Darmawan]]>;
<![CDATA[Paulus Allo Layuk]]>;
<![CDATA[Kurniawan Patma]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1856
<![CDATA[This type of research is a qualitative descriptive comparative study which compares the accounting treatment used by Bank Rakyat Indonesia with PSAK No. 71 on non-performing loans. Based on research conducted at PT. Bank Rakyat Indonesia (Persero). Tbk. Jayapura City Abepura Branch Office to find out the accounting treatment for non-performing loans (non-performing loans) in accordance with PSAK No. 71. It is found that the accounting treatment applied by Bank Rakyat Indonesia for non-performing loans is in accordance with PSAK No. 71 where the credit has been using the method of calculating and providing reserves for losses due to bad loans using the expected loss approach, so that in the event of losses or inflation they can still be taken into account. The accounting treatment in terms of allowance for impairment losses that has been carried out by Bank Rakyat Indonesia, both in lending and lending activities and in impairment activities and write-offs of income from non-performing loans is in accordance with the provisions of PSAK Number 71.]]>
<![CDATA[MEMINIMALISIR KECENDERUNGAN KECURANGAN AKUNTANSI PADA SISTEM PENGENDALIAN INTERNAL ]]>
<![CDATA[Nurul Anisa]]>;
<![CDATA[Windi Istiqomah]]>;
<![CDATA[Eka Tertiana]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1847
<![CDATA[Abstract To minimize dishonesty, it is necessary to have Internal Operations which play a very important role in an organization. Effective internal operations will cover the possibility of fraud in accounting. The internal operating tools help lay the auditor's confidence about his / her financial statements from possible fraud and errors. In order for the Institution to improve the internal operating structure, implement and monitor it so that the company can be realized, good internal operations will ensure the accuracy of the resulting accounting data so that the data cannot be trusted. The purpose of this study is to analyze fraud in financial reporting. This research was conducted using a qualitative descriptive method. Data taken from research PT. Taspen (Persero) Tanjungpinang. The results showed that the operating environment, risk determination, operating activities, accounting information and communication systems, and individually (partially) or collectively (simultaneously) played quite a role in anticipating the trend of accounting insincerity. The author reports that internal control is very important in terms of management, supervision and company procedures. The author also provides suggestions for each company to control the internal system and evaluate the work performed by the company's internal auditors.]]>
<![CDATA[PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, INTELLECTUAL CAPITAL DAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Masuk dalam Daftar Efek Syariah Periode 2016-2018) ]]>
<![CDATA[Ghina Ziida Amalia]]>;
<![CDATA[Warno Warno]]>;
<![CDATA[Ari Kristin Prasetyoningrum]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1845
<![CDATA[The purpose of the research was to determine the effect of enterprise risk management disclosure, intellectual capital disclosure and islamic social reporting on firm value.type of this research uses a quantitative method with multiple linear regression data alalysis techniques. The data used in this research is secondary data. Thepopulation of this research are basic and chemical industrial company in the List of Sharia Securities in the period 2016-2018. The sample used purposive sampling method, amounted to 48 samples. The resultof this research indicate that first, enterprise risk management does not effect on firm value. Second, intellectual capital positive and significant effect on firm value. Third, islamic social reporting does not effect on firm value.]]>
<![CDATA[ANALISIS PERBEDAAN PSAK 50 & PSAK 55 DAN SAK ETAP PADA LAPORAN KEUANGAN PT.BPR PHIDECTAMA ABEPURA (Studi Kasus: PT. BPR Phidectama Abepura) ]]>
<![CDATA[Nelly Austin Fonataba]]>;
<![CDATA[Paulus Allo Layuk]]>;
<![CDATA[Cornelia D. Matani]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1854
<![CDATA[There is a change in financial reporting from the policy before, namely PSAK 50 and 55 and the policy after, namely SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). This study aims to identify and analyze differences in financial reporting at PT. BPR Phidectama Abepura according to the policy before and after using SAK ETAP. The analytical method used is descriptive qualitative analysis, namely analyzing the results of the study using several lists of interview questions to the President Director of PT. BPR Phidectama Abepura is related to the preparation and changes to the financial statement accounts of the balance sheet and profit and loss section of the policies before and after, and then described in accordance with the literature that has been obtained. The results of this study indicate that the preparation of the balance sheet and profit and loss at PT. BPR Phidectama Abepura in 2008 and 2010 still did not experience many changes, it can be said that the financial statements as of December 2010 had not fully implemented SAK ETAP in accordance with the circulating BI letter, therefore the account that changed was only in the income statement. In contrast to the preparation of the balance sheet and profit and loss in 2011, where the preparation of the 2011 financial statements has fully used SAK ETAP. Therefore, there are significant account changes in accordance with applicable policies and in accordance with the characteristics of the BPR.]]>
<![CDATA[KEJAHATAN ELEKTRONIK DALAM TRANSASKSI (FRAUD CYBER CRIME) BURSA EFEK INDONESIA PT DSFI ]]>
<![CDATA[Syah Rani Azura]]>;
<![CDATA[Izari Izari]]>;
<![CDATA[Sauh Galia Maharani]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1846
<![CDATA[Indonesia is one of the countries that is not immune from technological developments. The influence of globalization and free trade, supported by advances in telecommunications and information technology, has expanded the space for the flow of goods transactions entering Indonesia, both legally and illegally. This study aims to analyze the case of Fraud Cyber Crime as a detection tool in the disclosure of electronic transaction crimes in a company listed on the Indonesia Stock Exchange. This research uses a qualitative research approach with the dependent variable and the independent variable. Sources of data obtained from this research are through documentation from the internet and literature study from books and journals. The results of this study are in the form of scope of cyber fraud stim. The legal basis underlying the crime of electronic transactions. detection of PT DSFI cases and prevention of electronic transaction crimes. This study focuses on cases with a type of securities market manipulation that is detrimental to customers. So it can be concluded that the importance of legal protection for victims of Cyber Crime fraud and tight security in a transaction.]]>
<![CDATA[PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI ETIKA PENGGELAPAN PAJAK ]]>
<![CDATA[Dhea Alit]]>;
<![CDATA[Meylan Kambuaya]]>;
<![CDATA[Pascalina V. S Sesa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih ]]>
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DOI: 10.52062/jakd.v16i1.1853
<![CDATA[This study aims to analyze the effect of justice, taxation system, discrimination and understanding of taxation on economic students' perceptions of the ethics of tax avoidance. The population in this study were students at the state and private Faculty of Economics campuses. The sample in this study was determined using purposive sampling technique, data collection was carried out by distributing questionnaires. The research analysis method used is multiple linear regression. Based on the results of the analysis, it shows that justice has a negative and insignificant effect on students' perceptions of tax avoidance ethics, the taxation system has a negative and insignificant effect on students' perceptions of tax avoidance ethics, discrimination has a positive and insignificant effect on students' perceptions of tax avoidance ethics and has a significant effect on students' perceptions of the ethics of tax avoidance and negative understanding of taxation. and not significant to students' perceptions of the ethics of tax avoidance. The most dominant variable influencing students' perceptions of the ethics of tax avoidance is discrimination because it has a standard value of 0.900 beta coefficient.]]>
