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[Perbandingan Penyerapan Anggaran APBD Sulawesi Selatan Sebelum Dan Masa Pendemi Covid-19 ]]>
<![CDATA[Yadi Arodhiskara]]>;
<![CDATA[Jumriani Jumriani]]>;
<![CDATA[Fajar Ladung]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3044
<![CDATA[Absorption of the budget is one of the stages of the budget cycle starting from budget planning, establishment and approval of the budget by the House of Representatives, in this case the study wanted to find out the comparison of the absorption of the South Sulawesi Regional Budget before and during the Covid-19 pandemic. The approach used in this research is a quantitative approach. The quantitative approach is a scientific inquiry based on logical positivism which operates with strict rules regarding logic, truth and prediction. The results of the Absorption of the Budget (measured by Regional Expenditure) research show that there is no statistically significant difference in budget absorption (measured by the Regional Revenue budget) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province. The results of the second study, namely Budget Absorption (measured by Regional Expenditure) statistically there is a significant difference in budget absorption (measured by Regional Expenditure) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province.]]>
<![CDATA[Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Dan Kualitas Layanan Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel, Restoran, Dan Hiburan Di Kota Makassar ]]>
<![CDATA[Yusran Mansyur]]>;
<![CDATA[Sylvia Sjarlis]]>;
<![CDATA[Zainal Abidin]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3040
<![CDATA[This study aims to determine and analyze the effect of tax socialization, tax sanctions and taxpayer compliance at the Makassar City Regional Revenue Agency. The type of research is quantitative with a survey approach. This research was conducted at the Regional Revenue Agency with a research time of 2 months. This study used a survey by distributing questionnaires. The population used is the taxpayers. The sampling technique used the Hair formula where 360 samples were obtained. The analytical method used is Multiple Linear Regression Analysis. The results of this study prove that tax socialization, tax sanctions and taxpayer compliance have a positive and significant effect on taxpayer compliance in Makassar City. The coefficient of determination in this study is 14.1%.]]>
<![CDATA[Determinan Faktor Pencegahan Fraud Pada Inspektorat Kota Jayapura ]]>
<![CDATA[Hanum Hadharoh Nakiya]]>;
<![CDATA[Syaikhul Falah]]>;
<![CDATA[Ulfah Rizky Muslimin]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3045
<![CDATA[This study aims to examine and analyze the effect of public sector audit, internal auditor competence and organizational justice on fraud prevention at the Jayapura City Inspectorate. The population of this study are employees at Jayapura City Inspectorate office. Sources of data in this study are primary data, which data or information obtained directly through the distribution of questionnaires. The measurement scale used by questionnaire in likert scale. The sampling technique used in this research is simple random sampling. The number of samples used are 52 samples. Data analysis in this study was carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with SPSS 26 statistical software. The results obtained are public sector audit implementation, internal auditor competence, organizational justice have a significant effect on fraud prevention at the Jayapura City Inspectorate]]>
<![CDATA[Pengaruh Profitabilitas, Solvabilitas, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Terkait Going Concern ]]>
<![CDATA[Hendang Tanusdjaja]]>;
<![CDATA[Michelle Kristian]]>;
<![CDATA[Catherine Catherine]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3041
<![CDATA[The purpose of this research is to obtain empirical evidence about the effects of profitability, solvency, and company growth on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 47 samples and 141 data from basic materials companies selected by the purposive sampling method. Data processing techniques uses logistic regression analysis and processed using SPSS version 26. The result of this research indicate that profitability has a negative effect on going concern audit opinion, solvency has a positive effect on going concern audit opinion, and company growth has no significant effect on going concern audit opinion.]]>
<![CDATA[Analisis Kualitas Informasi Akuntansi Diukur Dengan Kualitas Akrual Sebelum Dan Selama Pandemi Covid-19 ]]>
<![CDATA[Falen Sopia S. Aronggear]]>;
<![CDATA[Sylvia Christina Daat]]>;
<![CDATA[Pascalina V. S. Sesa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3046
<![CDATA[This study aims to empirically determine the difference in the quality of accounting information as measured by the quality of accruals before and during the COVID-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. The 2018-2021 observation period. Â This study used a quantitative approach with secondary data. Sample selection using the purposive sampling method so that the samples used are 53 samples. With the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Observation period 2018-2021. The analysis method used is multiple regression with the help of IBM 21 SPSS software with analysis techniques, namely documentation. The results showed that the quality of accounting information before and during the COVID-19 pandemic, as measured by the quality of accruals, was a significant difference. For example, the practical value before the pandemic was 78,607.85. Meanwhile, the considerable importance during the COVID-19 pandemic was 189.59. This means there is a substantial difference in the quality of accounting information as measured by the accruals quality. Thus, it can be stated that the COVID-19 pandemic in Indonesia can significantly affect the quality of accounting information as measured by accrual quality.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Financial Distress ]]>
<![CDATA[Nadira Alisha Putri]]>;
<![CDATA[Sucahyo Heriningsih]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3042
<![CDATA[Financial distress is a condition of decline in the company's performance and finances that can have an impact on the company's bankruptcy. Financial distress needs to be overcome early so that the company avoids bankruptcy. Therefore, it is necessary to analyze financial distress to anticipate bankruptcy. The study was conducted with the aim of examining the effect of operating cash flow, leverage, operating capacity, and company size on financial distress. The type of research conducted is quantitative research with purposive sampling methods. The data used is secondary data with financial statements from real estate and property sub-sector companies for the 2019-2021 period listed on the Indonesia Stock Exchange (IDX). Companies that became a sample of 61 companies in 3 periods with a total sample of 183 samples. The method used in the study was multiple linear regression analysis using the SPSS program version 25. The results showed that operating cash flow and leverage affect financial distress. Variables that do not affect financial distress in this study are operating capacity and company size.]]>
<![CDATA[Moral Wajib Pajak, Sanksi Pajak, Dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jayapura) ]]>
<![CDATA[Dwi Bagus Saputra Jaya]]>;
<![CDATA[Meinarni Asnawi]]>;
<![CDATA[Cornelia D. Matani]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3047
<![CDATA[This study aims to provide empirical evidence of the effect of taxpayer morale, tax sanctions, and tax amnesty policies on individual taxpayer compliance in the city of Jayapura. This study uses control variables consisting of gender, age, education, occupation, as well as income level and NPWP ownership. This research was conducted using a survey method by distributing online questionnaires due to the COVID-19 outbreak of the Omicron variant in Indonesia and globally, distributed to 100 respondents with a population of 3.274individual taxpayers. The data analysis method used is the Structure Equation Model (SEM) approach with the Partial Least Square (PLS) method. The sampling method used is a snowball sampling technique, which is a sampling technique used to obtain samples with a rolling process from one respondent to another.Based on the examination of the results of this study, the morale of taxpayers and tax amnesty policies affect individual taxpayers' tax compliance, while tax sanctions have no effect on individual taxpayers' tax compliance in the city of Jayapura.]]>
<![CDATA[Pengaruh Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Pada Instansi Pemerintah Daerah Kota Cimahi) ]]>
<![CDATA[Annisa Putri Kharisma]]>;
<![CDATA[Hani Fitria Rahma]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3039
<![CDATA[The results of the performance accountability evaluation of Cimahi City government agencies from 2015 to 2018 scored C and B. This shows that performance accountability in the Cimahi City Government still has some deficiencies that must be corrected because SAKIP and LAKIP need to be supported by competent human resources and have elements monitoring. This study aims to find out the effect of the Internal Control System and Human Resource Competence on the Performance Accountability of Government Agencies. The population in this study were BKPSDMD employees and the Inspectorate of Cimahi City, with 71 respondents. The sampling technique uses the census method. The data was processed using SPSS version 26 software with multiple linear regression analysis techniques. The results of this study prove that the Internal Control System and Competence of Human Resources partially and simultaneously influence the Performance Accountability of Government Agencies.]]>
<![CDATA[Komparasi Penerimaan Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Sebelum Dan Setelah Adanya Pandemi Covid-19 ]]>
<![CDATA[Amalia Dwi Agustina]]>;
<![CDATA[Arisona Ahmad]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3043
<![CDATA[This research is intended to compare the receipts of Hotel Taxes, Restaurant Taxes, and Entertainment Taxes at the Mojokerto Regency before and during the Covid-19 pandemic. This research uses a quantitative method by testing secondary data sources in the form of Receipts Realization Reports on Hotel Taxes, Restaurant Taxes, and Entertainment Taxes in Mojokerto Regency for the 2018–2021 period with saturated sampling. Data are processed using Paired Sample T-tests with the Statistical Product and Service Solution (SPSS) program. This research proves that the first hypothesis, with the alleged significant difference in Hotel Tax receipts before and during the Covid-19 pandemic in Mojokerto, can be accepted. Then, the second hypothesis with the allegation that the significant difference in Restaurant Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency is not acceptable, And the third hypothesis is that the alleged significant difference in Entertainment Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency can be accepted.]]>
<![CDATA[Persepsi Dukungan Organisasi Memoderasi Variabel Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing ]]>
<![CDATA[Novita Sari]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Darman Usman]]>;
<![CDATA[Indah Oktari]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Daerah ]]>
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DOI: 10.52062/jaked.v18i1.3011
<![CDATA[Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in uncovering fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Office. The data used in this research is primary data. The data collection method used a purposive sampling technique and this research used quantitative. Data were analyzed using multiple linear regression using SPSS 25 software. The results of testing the hypothesis in this study show that employee attitudes have a positive effect on whistleblowing intentions, perceived behavioral control has no effect on whistleblowing intentions, perceived organizational support cannot be a variable that moderates employee attitudes towards whistleblowing intentions, perceived organizational support can be a moderating variable that strengthens the effect of perceived behavioral control on whistleblowing intentions. In future research, it is hoped that the scope of research will be further expanded, not only at the Bengkulu City KPP, but can add to other organizations that are also prone to commit acts of fraud. It is also hoped to add other factors that can affect whistleblowing intentions, this is because there are still 70% more factors that influence whistleblowing intentions beyond the factors examined in this study.]]>
