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JAKED

JAKED
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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 172 Documents

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THE EFFECT OF CHARACTERISTICS OF LOCAL GOVERNMENTS AND BPK AUDIT OPINIONS ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS (Empirical Study on Regencies/Cities in Papua Province in 2018-2019) Abner SP Marlissa; Siti Rofingatun; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16 No 1 (2021): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study aims to determine the effect of Wealth Level, Dependency Level and Audit Opinion on Financial Performance. The independent variables in this study are the level of wealth, the level of dependence and audit opinion and the dependent variable is the financial performance. The population in this study was a total of 30 Regency/City Regional Governments of Papua Province who were recorded in the Financial Audit Agency for the 2018-2019 period. The sample in this study is the number of audit results reports at the Papua Province Regency/City Financial Audit Agency for the 2018-2019 period. The type of data in this study is quantitative data. The source of data used in this study is secondary data in the form of financial statements in 2018 to 2019 obtained from the Financial Audit Agency (BPK). Data analysis used descriptive statistics, classical assumption test, multiple analysis, and hypothesis testing. Results Based on the research shows that partially and simultaneously the Regional Wealth Level Audit, Dependence Level and Opinion have a significant effect on Financial Performance. This significant effect indicates that the expected hypothesis can be accepted. The significant hypothesis explains that a high level of regional wealth, dependence and audit opinion can increase the number of distributions of financial performance.

Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Pascalina Van Sweet Sesa; Rama Soyan Arung Lamba; Kurniawan Patma; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 < 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 > 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 < 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 < 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 > 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019) Fushy Dian Shantika Rumsawir; Paulus K. Allolayuk; Hastutie N. Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to test whether the above factors affect the quality of profit. This research was conducted on property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange. This study also uses quantitative approach with research year from 2014 to 2019. Financial report data obtained through access to www.idx.co.id using purposive sampling method, so obtained 48 samples. The analysis method used is multiple linear regression analysis, with the help of IBM SPSS 21 program.This study used a constant value (α) of 5%. Based on the results of the study, the size of the company had a significant effect with a significant value of 0.001. While leverage, liquidity, managerial ownership and institutional ownership had no significant effect with a significant value of 0.051; 0,947; 0.414 and 0.594 and simultaneously, leverage, company size, managerial ownership and institutional ownership significantly affect the quality of profit.

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) Ghina Ziida Amalia; Warno Warno; Ari Kristin Prasetyoningrum
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

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.

Analisis Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Harga Saham Studi Empiris Pada Perusahaan Sektor Finansial Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Asri Maria Magdalena Tamba; Meinarni Asnawi; Novalia Herlina Bleskadit
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Stock prices show a reference for investors in making investment decisions, stock prices often change according to supply and demand teams. period 2017-2019. Sample selection was done by using purposive sampling technique. In this study, the sample used was the Financial Sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period as many as 52 companies with the amount of data processed for 3 years, namely 156 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website, namely www.co.id in the form of company financial statements. In this study using multiple analysis tools using the SPSS program with version 21.0. The regression equation of this study is Y = -1.523 + 0.863 X1 + 0.603 X2. The results of this study indicate that ROA has no effect on stock prices. while Roe has a positive and significant influence on stock prices. Meanwhile, Roi has no effect on stock prices and Size has no effect on stock prices.

ANALISIS PERBEDAAN PSAK 50 & PSAK 55 DAN SAK ETAP PADA LAPORAN KEUANGAN PT.BPR PHIDECTAMA ABEPURA (Studi Kasus: PT. BPR Phidectama Abepura) Nelly Austin Fonataba; Paulus Allo Layuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

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.

Faktor-Faktor Yang Mempengaruhi Terjadinya Fraud Di Sektor Pemerintahan (Studi Empiris Pada Pemerintah Kabupaten Biak Numfor) Galih J. M Mansnandifu; Mariolin Ance Sanggenafa; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of compensation suitability, the effectiveness of internal control and organizational culture on fraud in the Biak Numfor Regency Regional Government Agencies. The data of this study were obtained from questionnaire data (primary). The population in this study are all employees who work in the finance sub-section in each Regional Government Agency of Biak Numfor Regency. The sampling method was purposive sampling, obtained 105 samples. This study uses a quantitative approach. The analysis used is multiple linear analysis, with t-test and coefficient of determination. The test results show that, firstly, the suitability of compensation has a significant effect on fraud. Second, the effectiveness of internal control has a significant effect on fraud. The three organizational cultures have no significant effect on fraud. The coefficient of determination is 0.309 or 30.9%, which means that the amount of compensation, the effectiveness of internal control and organizational culture against fraud is 30.9%, while the remaining 69.1% is explained by other causes originating from outside the regression that are not investigated in this study.

KEJAHATAN ELEKTRONIK DALAM TRANSASKSI (FRAUD CYBER CRIME) BURSA EFEK INDONESIA PT DSFI Syah Rani Azura; Izari Izari; Sauh Galia Maharani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

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.

Pengaruh Laba Akuntansi Dan Earning Per Share (Eps) Terhadap Dividen Kas (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Riska Maryam Kala; Paulus K. Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Cash dividends are important for investors when investing in a company. Investors tend to prefer dividends because the results obtained are more certain than share capital gains. This study aims to determine the effect of accounting profit and Earning Per Share on cash dividends. The independent variables in this study are accounting profit and Earning Per Share and the dependent variables is cash dividends. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019. The sample in this study was 90 samples with 18 companies. The analysis use was descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the results of the study indicate that partially and simultaneously accounting profit and Earning Per Share have a significant effect on cash dividens. This significant effect indicates that a convincing hypothesis can be accepted. The significant hypothesis explains that high accounting profit and Earning Per Share can increase the amount of cash dividend distribution.

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI ETIKA PENGGELAPAN PAJAK Dhea Alit; Meylan Kambuaya; Pascalina V. S Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

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.

Page 10 of 18 | Total Record : 172

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Bill Pangayow

Contact Email jurnalfeb.uncen@gmail.com

Phone +62967-574063

Journal Mail Official jurnalakuntansiuncen@gmail.com

Editorial Address Program Studi Akuntansi FEB-Uncen Jl Kamp Wolker Kampus Baru Perumnas III Waena Telpon (0967) 574063 Fax (0967) 574063 E-mail: akuntansiuncen@gmail.com Web: www.akuntansiuncen.ac.id

Location Kota jayapura, P a p u a INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Bill Pangayow

Contact Email
jurnalfeb.uncen@gmail.com

Phone
+62967-574063

Journal Mail Official
jurnalakuntansiuncen@gmail.com

Editorial Address
Program Studi Akuntansi FEB-Uncen Jl Kamp Wolker Kampus Baru Perumnas III Waena Telpon (0967) 574063 Fax (0967) 574063 E-mail: akuntansiuncen@gmail.com Web: www.akuntansiuncen.ac.id

Location
Kota jayapura,

P a p u a

INDONESIA