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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 11 Documents
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Search results for , issue "Vol 18 No 2 (2023): November" : 11 Documents clear
Pengaruh Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Pada RSUD Sidoarjo) Marselia, Irene Thia; Ardhiarisca, Oryza
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3049

Abstract

The purpose of this research was to examine the effect of planning, implementing, reporting, and evaluating performance which is a performance-based budgeting cycle to performance accountability. This type of research is causal research using a quantitative approach. The population of this study is the employees of the finance department at Sidoarjo Hospital. In determining the sample, the determination of the saturated sample was used so that the entire population in this study became the research sample. This study uses primary data by giving questionnaires to research respondents. Data analysis in this study used multiple linear regression analysis, simultaneous and partial tests. The results of this study indicate that the four variables have a significant effect on the performance accountability of government agencies.
Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Rahma, Dwina Razani Yusifa; Sugiartono, Endro
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3144

Abstract

This study plan to complete the effect of Utilization of Information Technology and Internal Control Systems on the Quality of Financial Reports at the Sidoarjo Regional General Hospital. This research is a quantitative research. The data source for do research uses primary data by distributing questionnaires with a Likert scale. Using regression with the help of the SPSS22 application as a statistical tool used to test hypotheses. The results of the analysis prove that, partially, the use of information technology has a significant effect, and the internal control system has a significant effect. Simultaneously the use of information technology and internal control systems has a significant effect on the quality of financial reports.
Determinan Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar Suardyana, Luh Kalpika Jyunda A.; Rana Prasta, I Putu Agus; Merawati, Luh Komang; Endiana, I Dewa Made; Sunarsih, Ni Made
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3203

Abstract

Increasing village fund allocation requires accountability in village fund management. This study aims to examine the internal characteristics of village fund managers, namely the competence of village government officials and organizational commitment as well as the  internal control system and public participation in managing the village fund. The population of this study included village apparatus and BPD in 27 villages of Denpasar city. The data analysis technique used is multiple linear regression.The results show that competence of village government officials, organizational commitment, and public participation do not affect village fund management accountability, while the internal control system is found to have a positive effect significantly. 
Determinan Faktor Yang Memengaruhi Minat Wajib Pajak Dalam Penggunaan E-Filing (Studi Empiris Pada KPP Pratama Jayapura) Muslimin, Ulfah Rizky; Falah, Syaikhul; Tandililing, Elia Madatu; Puspitasari, Esti Diah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3413

Abstract

This research aims to determine the influence of perceived usefulness, perceived convenience, perceived security and confidentiality on taxpayer interest in using e-filing at KPP Pratama Jayapura City. The dependent variable used in this research is taxpayer interest in using e-filing, while the independent variables are perceived usefulness, perceived convenience, perceived security and confidentiality. The respondents are individual taxpayers who have used e-filing and have not used e-filing at KPP Pratama Jayapura City. This research uses multiple linear regression analysis with a sample of 100 respondents. The results show that perceived usefulness influences taxpayers' interest in using e-filing, perceived ease influences taxpayers' interest in using e-filing, perceptions of security and confidentiality influence taxpayers' interest in using e-filing, as well as perceived usefulness and ease of use. , perceptions of security and confidentiality jointly influence taxpayers' interest in using e-filing. Keywords ; Confidentally, Convenience, E-filling, Perceived Usefulness, Security, and Taxpayer
Analisis Faktor-Faktor Kinerja Keuangan Yang Mempengaruhi Harga Saham Dimasa Pandemi Covid-19: Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di BEI Periode 2020-2022 Siburian, Martupa J. S; Simanjuntak, Aaron M. A.; Sesa, Pascalina V. S
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3415

Abstract

The Covid-19 pandemic has had long, medium-, and short-term impacts on the manufacturing sector listed on the Indonesia Stock Exchange. Pressure on the manufacturing sector was caused by policies made by the government by violating PSBB and policies issued by companies, namely laying off their employees, which impacted decreasing company production. This certainly affects the share price of companies in the manufacturing sector on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine whether Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Debt to Equity (DER) have an effect. The population in this study were all manufacturing companies listed on the IDX for the 2020-2022 period, totaling 181 companies; 52 companies were obtained using purposive sampling. The analytical method used is multiple linear regression analysis with the help of SPSS 29 software. The results of this study indicate that Net Profit Margin, Earning Per Share, and Equity Ratio have a significant effect on stock prices. At the same time, Return On Assets and Return On Equity are not significant on stock prices. The stock price is significantly influenced by the following factors at the same time: Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earnings Per Share (EPS), and Debt To Equity Ratio (DER). Keywords: NPM, ROA, ROE, EPS, DER, Stock Price.
Studi Empiris Pengambilan Keputusan Heuristik Pasar Modal Indonesia Studi Kasus Investor di Kota Malang Audito Aji Anugrah; Daniel Sugama Stephanus; Putu Indrajaya Lembut
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3416

Abstract

The purpose of this research is to investigate the effect of Anchoring, Overconfidence, Herding Bias, Hindsight Bias and Representativeness on heuristic decision making. The responden for this study are Investor Indonesia Stock Exchange which scope in Malang. The result shows that Anchoring, Overconfidence, Herding Bias, Hindsight Bias doesn’t have impact on heuristic decision making Malang Investor. But Representativeness have significant effect on heuristic decision making Malang Investor. The results of this research test show that Malang Investor has several heuristic variables that do not influence decision making by investors in other factors. Other dimensional factors impact to be differences in the results of empirical evidence are in terms of Culture and Knowledge Sharing. In terms of Culture,each district has different individual behavior characteristics. Differences in these characteristics lead to a paradox towards the characteristics of behavior that depends in terms of context and culture. Knowledge Sharing as a factor also has a role in influencing individual characteristics in making decisions. Each individual has diversity and different levels for knowledge sharing dimensions depending on the individual's ability to interpret a knowledge obtained.
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 (Sektor Industri Barang Konsumsi) Tambunan, Ruth; Rofingatun, Siti; Bleskadit, Novalia Herlina
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3497

Abstract

The purpose of this analysis is to find out the effect of profitabilities, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The population that is used in this study is manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected is 150 samples and with outliers becomes 120 samples. The analysis technique that is used in this research is multiple linear regression analysis using the help of SPSS version 21 software. Based on the results of research using SPSS as a testing tool, it shows that partially Profitability and Company Size have a significant negative effect on tax avoidance. While Leverage has no effect on tax avoidance.
Analisis Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Diningsih, Novelya A; Waromi, Juliana; Bleskadit, Novalia Herlina
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3523

Abstract

This study aims to examine the influence of Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior on the Level of Understanding of Accounting for Accounting Students of Cenderawasih University Jayapura. The study sample used purposive sampling method. The sample was 120 students. The approach used in research is a quantitative approach. The analysis tool used is a multiple linear regression analysis method using the help of SPSS software. The results of this study show that Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior affect the Level of Understanding of Accounting of Cenderawasih University Students. For future research, it is expected that research can be carried out with more expanded sampling, and further research can replace independent variables to be wider and can also add other variable models. The object in this study only focuses on students of Cenderawasih University Jayapura, so the results of the study cannot be generalized to a wider sample. In addition, the independent variables used in this study are only three, namely intellectual intelligence, spiritual intelligence and learning behavior, so there are still other variables that are not studied that might affect the level of understanding of student accounting.
Pengaruh Penerapan E-Faktur Dan E-SPT Pajak Pertambahan Nilai (PPN) Terhadap Kepatuhan Pengusaha Kena Pajak Yang Terdaftar Di KPP Pratama Jayapura Liing, Yose Maria Fabiola Da; Allolayuk, Paulus K.; Seralurin, Yohanes C
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3524

Abstract

This research aims to provide empirical evidence of the influence of implementing e-invoices and e-SPT Value Added Tax (VAT) on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura. Data collection in this research used a questionnaire distributed directly to Taxable Entrepreneurs (PKP) registered at KPP Pratama Jayapura. The sampling technique used in this research was purposive sampling with a total of 73 respondents taken. The data analysis method used in this research is a survey method by giving a number of questionnaires to taxable entrepreneurs at KPP Pratama Jayapura which are then analyzed with the help of SPSS 25. Based on the tests carried out, the research results show that, partially the implementation of E-invoicing has a significant effect on the compliance of taxable entrepreneurs, and the E-SPT Value Added Tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura while simultaneously (together) the implementation of E-invoices and E-SPT value added tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered with KPP Pratama Jayapura.
Determinan Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Kantor Samsat Wilayah Kota Jayapura Da Lopez, Erika Cornelia; Pangayouw, Bill J. C; Wonar, Klara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3537

Abstract

This research aims to examine the influence of Tax Sanctions, Tax Knowledge, Taxpayer Awareness, Tax Socialization and Tax Whitening on Taxpayer Compliance in paying Motor Vehicle Tax. This research uses a descriptive quantitative approach. The population in this section is all motor vehicle taxpayers who have been recorded at the Jayapura City Regional Samsat Office, namely 221,665 according to the number of vehicles recorded. The sampling technique used Accidental Sampling and the number of samples in this study was 135 respondents who were registered motor vehicle taxpayers in the Jayapura City Area. Data collection techniques use observation and questionnaires with a Likert scale. The analytical tools used are quantitative descriptive analysis and Partial Least Square (PLS) with the help of the WarpPLS version 8.0 application. The research results show that: 1) Tax sanctions have no effect on taxpayer compliance in paying motor vehicle tax. 2) Tax knowledge has a positive and significant effect on taxpayer compliance in paying for motor vehicles. 3) Taxpayer awareness has no effect on Taxpayer Compliance in paying for Motor Vehicles. 4) Tax Socialization has no effect on Taxpayer Compliance in paying for Motor Vehicles. 5) Tax whitening has a positive and significant effect on taxpayer compliance in paying for motor vehicles.

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