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[Pendapatan Asli Daerah, Dana Alokasi Umum Dan Belanja Modal ]]>
<![CDATA[Devera Ch. N. Sapulete]]>;
<![CDATA[Agustinus Salle]]>;
<![CDATA[Novalia Herlina Bleskadit]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2586
<![CDATA[This study aims to determine the effect of Regional Native Income (PAD) and General Allocation Fund (DAU) on Capital Expenditure in Regencies/Cities in Papua and West Papua Provinces. The population in this study is all regencies and cities in Papua and West Papua Provinces in 2019-2020. Data collection techniques use documentation methods. which was obtained directly from the official website of the Director General of Regional Financial Balance for the fiscal year 2019-2020 through the www.djpk.kemenkeu.go.id. The data analysis method used in this study is Multiple Regression Analysis with the help of SPSS 21. The results showed that partially regional original income had a positive effect on Capital Expenditure, but not significantly, the General Allocation Fund, had a positive and significant effect on Capital Expenditure and simultaneously PAD and DAU had a positive but not significant effect on Capital Expenditure.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan ]]>
<![CDATA[Zalfa Talitha Zulhaninta]]>;
<![CDATA[Oryza Ardhiarisca]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2582
<![CDATA[Every local government agency is obliged to carry out the preparation of regional financial reports. The quality of financial reports is influenced by understanding of accounting and utilization of accounting information systems (AIS). This study aims to analyze the effect of understanding accounting and the use of AIS on the quality of financial reports at the Regional Financial and Asset Management Agency of Jember Regency. The method used in this study is a quantitative method. Data collection is by distributing questionnaires. The determination of respondents is based on certain criteria, namely BPKAD employees who are involved in the preparation of financial statements. From 71 populations, the number of samples in this study was 33 employees. This study was analyzed using multiple linear regression analysis. Based on this research, the results show that there is an influence between the use of AIS and the quality of financial reports, while accounting understanding has no effect on the quality of financial statements]]>
<![CDATA[Pengaruh Tax Planning Terhadap Nilai Perusahaan Pada Perusahaan Property & Real Estate Periode 2016-2020 ]]>
<![CDATA[Hadrian Ersa Tuari]]>;
<![CDATA[Meinarni Asnawi]]>;
<![CDATA[Pascalina V. S. Sesa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2587
<![CDATA[This study aims to analyze the effect of Tax Planning on Company Value in property & real estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Tax planning in this study is measured by cash effective tax rates and book tax difference as independent variables and firm value is measured by price earning ratio as the dependent variable. The sample in this study was purposive sampling with a total of 60 research data. The analysis technique used in this study is quantitative data analysis using the SPSS 16 statistical application. Based on the results of the analysis it is found that cash effective tax rates and book tax difference have an effect on firm value.]]>
<![CDATA[Pengaruh Penerapan Prinsip Pengendalian Terhadap Kinerja Manajerial Dengan Dimediasi Oleh Ambiguitas Peran ]]>
<![CDATA[Andina Ersa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2583
<![CDATA[The important role of financial services from both bank financial institutions and non-bank financial institutions in supporting economic growth, especially during the Covid-19 Pandemic. This has encouraged the creation of competition between companies in financial institutions, for example the banking industry because they are required to maximize service. The purpose of this study is to analyze whether the application of control principles affects role conflict and role ambiguity which can later affect the performance of middle-level managers in the banking industry listed on the Indonesia Stock Exchange during the Covid-19 Pandemic. The type of research used is descriptive research with a qualitative approach. Respondents in this study were middle managers of the banking industry listed on the Indonesia Stock Exchange located in Banten province. These types of respondents were selected using a purposive sampling technique and data obtained through distributing questionnaires. Testing the validity of the data in this study was by using PLS software version 2.0 with the Outer Model, namely Convergent validity as seen by the square root of average variance extracted (AVE) value. The results of the study show that mediated by role ambiguity, the relationship between the application of control principles and managerial performance can still be directly related. Which means that role ambiguity can be said not to mediate this relationship.]]>
<![CDATA[Sistem Administrasi Perpajakan Modern Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengusaha Muda ]]>
<![CDATA[Nur Annisa Idul Fitri]]>;
<![CDATA[Paulus K Allo Layuk]]>;
<![CDATA[Yohanes C Seralurin]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2588
<![CDATA[This study aims to determine the effect of implementing a modern tax administration system and awareness of taxpayers on individual taxpayer compliance of young entrepreneurs in Jayapura City. The population of this study is individual taxpayers of young entrepreneurs in Jayapura City. The sampling technique used in this study was purposive sampling. The number of samples used is 69 samples. Source of data in this study is primary data, with data collection method using a questionnaire. The measurement scale used in the questionnaire is the Likert scale. Data analysis using multiple linear regression statistical tools with the help of statistical software SPSS 25. The research results obtained are that the application of a modern tax administration system and taxpayer awareness has a significant effect on individual taxpayer compliance of young entrepreneurs in Jayapura City.]]>
<![CDATA[Model Good Governance Pengelolaan Keuangan Kampung ]]>
<![CDATA[Siti Rofingatun]]>;
<![CDATA[Bill Pangayow]]>;
<![CDATA[Rudiawie Larasati]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2584
<![CDATA[The Good Governance Model for border village finance is needed in the integration of policies in village financial management. The purpose of this study is to model the financial good governance of border villages of the Republic of Indonesia and Papua New Guinea and their application in four border villages. Research respondents consisted of public sector accounting experts called informants to create a model of Good Governance and respondents of village officials and the community in four villages to determine the quality of the implementation of Good Governance. The analytical tool used is the Analytic Hierarchy Process. The results showed that the use of funds in accordance with the established budget which is very important for village financial management. In addition, an explanation to the community about village finances is the next important sub factor followed by openness in the financial sector, the system and procedure.]]>
<![CDATA[Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja ]]>
<![CDATA[Rizka Saptarinur]]>;
<![CDATA[Siti Rofingatun]]>;
<![CDATA[Rama Soyan Arung Lamba]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2589
<![CDATA[This study aims to determine the effect of performance-based budgeting, financial reporting systems, accounting controls, and performance accountability of government agencies on BPMP Papua Province either simultaneously or partially. This type of research is quantitative descriptive. The population in this study were all employees who were part of the SAKIP team and were involved in the financial process, preparing program performance drafts, budgets, and performance reporting and evaluation as well as several staff of 70 employees who worked at BPMP Papua. This research is a survey research where 70 samples are saturated samples and use a questionnaire as a data collection tool. The analysis tool used multiple regression analysis with the help of the SPSS Version 25 program. The results showed that partially performance-based budgeting and accounting control variables had a significant positive effect on government agency performance accountability, while the financial reporting system variable had no significant effect on government agency performance accountability. Simultaneously performance-based budgeting, financial reporting systems and accounting controls have a significant positive effect on government agency performance accountability at BPMP Papua Province.]]>
<![CDATA[Persepsi Kemudahan Dan Persepsi Kegunaan Terhadap Kepatuhan Wajib Pajak Dimediasi Oleh Penggunaan E-Filing ]]>
<![CDATA[Eva Stevanny Abuur]]>;
<![CDATA[Maylen K. P Kambuaya]]>;
<![CDATA[Hesty Theresia Salle]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2585
<![CDATA[This study aims to test the Effect of Perceived Ease, Perception of Usefulness on Taxpayer Compliance in submitting Annual Tax Returns with the Use of E-Filing as an Intervening Variable. This research uses a quantitative approach. Data collection was carried out using the Purposive Sampling technique. The data used are primary data obtained by distributing questionnaires. The subjects in this study are taxpayers who have an TIN. The sample used in this study was 100 respondents. The data analysis technique uses Non Probalility Sampling which is a technique that does not provide the same opportunity for each element or member of the population to be selected to be sampled with the help of using the SMARTPLS version 3.0 program. The results of this study are The Perception of Ease has a positive and significant effect on the Taxpayer's Propriety, the Perception of Usefulness has a positive and significant effect on The Compliance of The Mandatory The use of e-filing has a positive and significant impact on Taxpayer Compliance, the Perception of Ease has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing and the Perception of Usefulness has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing.]]>
<![CDATA[Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah ]]>
<![CDATA[Muhammad Imran Kalam]]>;
<![CDATA[Syaikhul Falah]]>;
<![CDATA[Rudiawie Larasati]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2590
<![CDATA[This study aims to examine the influence of organizational behavioral factors (training, clarity of purpose and superior support) on the usefulness of regional financial accounting systems. The population of this study were all civil servants at the Jayapura Regency Regional Financial and Asset Management Agency. The sample used in this study were civil servants who had the authority to manage regional financial reports at the Jayapura Regency Regional Financial and Asset Management Agency office, with a total of 34 employees. This type of research is quantitative. Methods of data collection using a questionnaire / questionnaire. The data analysis method used is descriptive analysis. The results of the study show (1) there is a positive and significant effect of training on the use of the regional financial accounting system, (2) there is a positive and significant effect on the clarity of objectives on the use of the regional financial accounting system, (3) there is a positive and significant effect of superior support on the use of the accounting system regional finance.]]>
<![CDATA[Exploring Tax Audits Instrument Validation: Perceptions Of Tax Inspectors At A Tax Office In Bandung City ]]>
<![CDATA[Ai Hasanah]]>;
<![CDATA[Iwan Sidharta]]>;
<![CDATA[Siti Mialasmaya]]>;
<![CDATA[Siti Nurpadhilah]]>;
<![CDATA[Risna Amel Putriyani]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v17i2.2581
<![CDATA[The state's critical role in tax revenue is essential for national development's sustainability and smooth running. One way to increase tax revenue is to conduct tax audits on potentially problematic taxpayers. This study aims to explore the tax audit instrument. Researchers tested the statement instrument to measure tax audits from employee perceptions directly related to tax audits, with as many as 40 people at one tax office in Bandung. The researcher used an exploratory factor analysis approach with the principal axis factor and oblimin extraction methods. The calculation results show the KMO value of 64.2%; the tax audit variable form into four factors. Furthermore, a simple calculation using the Partial Least Square (PLS) approach shows adequate validity and reliability values. The calculation results indicate that the statement items developed from the aspects of the audit, implementation, and reporting of the tax audit results meet the initial criteria to become an indicator of measuring the tax audit instrument. The study results provide an adequate tax audit instrument; however, further testing needs to validate this instrument to use in general.]]>
