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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 10 Documents
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Search results for , issue "Vol 19 No 2 (2024): November" : 10 Documents clear
Pengaruh Kepemilikan Manajerial, Dividen Payout Ratio, Intensitas Modal dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi (Studi Empiris Perusahaan Sektor Keuangan dan Transportasi yang terdaftar di BEI Tahun 2018-2021) Fajri, Muhammad; Nasrizal, Nasrizal; Nurulita, Suci
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.3427

Abstract

Konservatisme akuntansi merupakan salah satu prinsip akuntansi yang menerapkan kehati-hatian dalam pelaporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, dividen payout ratio, intensitas modal dan kepemilikan institusional terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah seluruh perusahaan sektor keuangan dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 26 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan intesitas moda dan kepemilikan institusional berpengaruh terhadap konservatisme akuntansi. Sedangkan kepemilikan manajerial dan dividen payout ratio tidak berpengaruh terhadap konservatisme akuntansi. Kata Kunci: Konservatisme Akuntansi, Kepemilikan Manajerial, Dividen Payout Ratio, Intensitas Modal dan Kepemilikan Institusional
Analisis Pembayaran Penggajian Tambahan Penghasilan Pegawai Bagi PNS Bagian Protokol Dan Komunikasi Pimpinan Di Sekretariat Daerah Kabupaten Magelang Rahmawan, Luki
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4050

Abstract

This research discusses the process of paying additional employee income for civil servants in the Leadership Protocol and Communication section at the Regional Secretariat of Magelang Regency. This research method uses a qualitative approach with descriptive methods, aiming to reveal events, facts, phenomena, variables and circumstances that occurred during the research, in detail and according to what actually happened. This research data is divided into two types, namely secondary data and primary data. Based on Regent's Regulation Number 49 of 2023 concerning Additional Income for State Civil Service Employees in the Magelang Regency Government, the activity of providing additional Employee Income in the Protocol and Communication Section of the Regional Secretariat Leadership is quite good. Employee performance in carrying out their duties has met the criteria (based on Regent Regulation Number 49 of 2023 in Article 4) to receive Additional Employee Income. Firstly, additional employee income is given to the State Civil Apparatus in Magelang Regency based on objective considerations and regional financial capacity in accordance with statutory provisions. The two factors that influence the reduction in additional employee income are attendance, punctuality, participation in morning assembly or ceremonies, discipline, compliance in setting employee performance targets.Keywords: Payment of Additional Employee Income, Leadership Protocol and Communication Section, Regional Secretariat, Regent Regulation Number 49 of 2023.
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Manfaat dan Risiko Terhadap Minat Pengunaan E – Payment Qris Hutahayan, Brigina; Siahay, Adolf Z. D; Muslimin, Ulfah Rizky
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4082

Abstract

This study examines the influence of perceived ease of use, perceived benefits, and risks on interest in using QRIS e-payments among Cenderawasih University students, and analyses differences in interest based on faculty and gender. The background of this study is the increasing adoption of digital payments in Indonesia, including QRIS, but there is still limited research on the factors that influence interest in use among students. The purpose of the study was to analyse the effect of the three variables on interest in using QRIS and to examine differences in interest between faculty and gender groups. The research method uses a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 133 Cenderawasih University students selected using purposive sampling technique. Data analysis using Smartpls 4.0 and group difference test (Two Way Anova) with SPSS. The results showed that perceived ease of use and perceived benefits had a significant positive effect on interest in using QRIS, while risk had a significant negative effect. T-tests showed a significant difference in risk by Feb faculty, but no significant difference by gender. In conclusion, to increase interest in using QRIS among university students, service providers need to focus on increasing benefits and ease of use, and minimising risks. Keywords: Perceived ease of use, perceived benefits, risk, interest in us.
Analisis Determinasi Kinerja Pemerintah (Studi Kasus Pada Badan dan Dinas di Kabupaten Jember) Lalinda, Erica Efif; Ardhiarisca, Oryza
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4083

Abstract

This research aims to analyze and explain the effect of implementing performance-based budgeting, accuracy of budget targets and internal control on the performance of The Jember Regency goverenment. This research is a quantitative research. The population of this research is all regional apparatus including Agencies, Departments, Districts, Inspectorates, DPRD Secretariat and Regional Secretariat in Jember Regency. The sampling technique in this research used a purposive sampling method, with collaboration between the Department and Agency so that a sample of 23 Departments and 6 Agencies was obtained with a total of 87 respondents. The data source in this research is primary data using a questionnaire with a Likert scale. The statistical tool used to test the hypothesis is the IBM Statistics 21 application. The results of the analysis show that independent variables partially or simultaneously, namely the implementation of performance-based budgeting, budget targets and internal control, have a significant effect on the performance of the Jember Regency government.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Di BEI Tahun 2019-2022 Fitrianingsih; Widyarti, Maria Theresia Heni; Budiyono, Iwan
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4085

Abstract

This research expects to choose the result of institutional ownership, profitability, CSR in direction of firm value. This reseacrh employs a quantitative procedure with discretionary data sources as yearly reports and company reasonability reports. The general population in this research were guaranteed by the state associations recorded on the IDX in 2019-2022. The data combination strategy employed with purposive testing, with the objective that an illustration of 9 (nine) associations was gotten. The data was dealt with using SPSS variation 27.00. The results of the audit showed that institutional belonging impacted firm value. Meanwhile, efficiency an CSR didn't impat tfirm value. Institutional ownership, profitability, CSR simultaneously impact firm value. This examination is supposed to be a reference for organizations to increment organization esteem and a reference for likely financial backers in putting resources into shares.
Pengaruh Kenaikan Tarif PPN 11% Terhadap Kinerja Keuangan Pada Perusahaan Retail Go Public Di Bursa Efek Indonesia Tahun Pajak 2023 Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4229

Abstract

This study aims to analyze the impact of government regulations regarding the increase in Value Added Tax (VAT) by 11% as a response to post-COVID-19 economic recovery and budget deficit reduction. The VAT increase potentially raises the prices of essential goods, affecting companies' financial performance. The primary focus of this research is on profitability ratios, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Additionally, the analysis includes the Debt to Equity Ratio (DER) and Price Earnings Ratio (PER) for publicly listed companies on the Indonesia Stock Exchange (IDX). The population of this study comprises the 32 largest retail companies on the IDX in 2023. This research tests six hypotheses concerning changes in financial performance before and after the implementation of the 11% VAT increase, evaluating a two-year period (2022 and 2023). The method used is the Paired Sample T-test with SPSS version 26. The results show an increase in GPM and NPM, but no significant differences in ROA and DER. Conversely, PER shows a drastic decline. This research is expected to serve as an important reference in the field of accounting, particularly related to tax obligations for corporate taxpayers following the VAT increase. Keywords: Profitability Ratios, Value Added Tax (VAT), Retail Sector, T-test.
Instrumen Survei Kepuasan Mahasiswa Berbasis Kriteria Unggul Lamemba: Pengembangan Dan Validasi Wahyudi, Wahyudi; Arianto, Arianto; Mahyus, Mahyus; Zawitri, Sari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4230

Abstract

This study aims to develop and test the validity and reliability of a student satisfaction survey instrument at Politeknik Negeri Pontianak, focusing on three main dimensions: Academic Services, Administrative Services, and Other Services. The analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between items and the measured dimensions. The findings indicate that most items demonstrate good reliability, as shown by Cronbach’s Alpha values above 0.9 for all dimensions. However, issues with discriminant validity were identified, particularly in the Administrative Services dimension, which requires further review. Some items with low outer loading values are suggested for revision or removal. Additionally, model fit analysis results reveal that, although the model shows adequate performance, further improvements are necessary to enhance the overall model fit. This study makes an important contribution to the development of a more effective survey instrument for measuring student satisfaction while offering insights for educational institutions to enhance their services. The implications of this research suggest the need for continuous evaluation of the instrument and the use of larger samples in future studies to improve the generalizability of the findings. Keywords: Student Satisfaction Survey, Academic Services, Data Quality Testing, Construct Validation, PLS-SEM, Reliability, Validity.
Pengaruh Nilai Inti Perusahaan dan Implementasi Data Analytics Terhadap Pendeteksian Kecurangan pada Auditor Internal BUMN Alwi, Mochamad; Winarningsih, Srihadi; Irawady, Cahya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4478

Abstract

The purpose of this research is to analyze the influence of corporate core values and the implementation of data analytics towards fraud detection in partially and simultaneously. This research was conducted in Indonesia stated owned company. The independent variables in this research are the corporate's core values and the implementation of data analytics, while the dependent variable is fraud detection. The corporate’s core values analyzed is the corporate’s core values of Indonesia stated owned company namely akhlak core values which consist of trustworthy, competent, harmonious, loyal, adaptive and collaborative. The research subjects were internal auditors of IIA members who worked in Indonesia stated owned companies with experience as internal auditor for at least 5 years. This research uses quantitative method with descriptive analysis thru a survey approach with questionnaire distributed to respondents. The measurement scale in this research uses an ordinal scale to measure facts based on the respondent's experiences. The data analysis technique used in this research is multiple linear regression analysis. The population in this research were internal auditors of IIA member in Indonesia stated owned companies with experience as internal auditors for at least 5 years. The sample in this research used a simple random sampling method and the sample size used the Slovin formula. Based on the results of distributing the questionnaire, the selected sample was 118 respondents. The research results show that the corporate's core values and the implementation of data analytics have a significant and positive effect on fraud detection. The corporate's core values and the implementation of data analytics can contribute to fraud detection by 55.1%, while the remaining 44.9% is influenced by other factors that are not analyzed. Thus, implementing the corporate's core values along with implementing data analytics will increase fraud detection in Indonesia stated owned company
Analisis Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Pada Pemerintah Daerah Kabupaten Teluk Bintuni Patiran, Faustina C. C; Siahay, Adolf Z. D; Allolayuk, Paulus K.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4480

Abstract

This study aims to analyze the factors that affect the effectiveness of regional financial management. Factors affecting the effectiveness of regional financial management are measured by variables of human resource quality, functional supervision, regional financial information system and internal control system. The research approach used is associative. The sampling technique used in this study is purposive sampling with a total of 115 respondents at the OPD and the Teluk Bintuni Regency Inspectorate. Data collection was carried out by distributing questionnaires. Data analysis uses multiple linear regression with the help of SPSS. This study show results that human resources, functional supervision, regional financial accounting system, and internal control system affect the effectiveness of regional financial management in the Teluk Bintuni Regency Regional Government.
Pengaruh Belanja Daerah Dan Kemahalan Konstruksi Terhadap Pembangunan Manusia Dengan Opini Badan Pemeriksa Keuangan Sebagai Variabel Moderasi Di Provinsi Papua Paul; Salle, Agustinus; Purba Riani, Ida Ayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4606

Abstract

This study aims to empirically examine the effect of regional spending and construction costs on HDI with BPK audit opinion as a moderating variable.This study uses a panel data structure from 29districts/cities in Papua Province for nine years (2011-2019). The model used is fixed effect throughHausman test. The results of statistical tests show that the regional expenditure variable has a positive and significant effect on the HDI, while the level of construction costs has a negative and significant effect on the HDI. The statistical test results also show that the audit opinion weakens the influence of regional https://www.adenomyosisadviceassociation.org/hysterectomy spending on HDI, and strengthens the effect of construction costs on HDI. Keywords: regional expenditure, human development index (hdi), construction cost index (cci), andaudit opinion

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