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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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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.
Analisis Kemampuan Keuangan Daerah Dan Trend Provinsi Sumatera Selatan Annisa Salsabila; Intan Sania; Sulistia; Agung Rizki Putra
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3469

Abstract

This research aims to determine the financial capacity of the Regional Government of South Sumatra Province for the 2017-2023 Fiscal Year as seen from the ratio of effectiveness, efficiency, Routine Capability Index (IKR), and trend analysis. This research is quantitative descriptive. The data collected in this study was obtained through documentation methods which were then analyzed through descriptive analysis. This research indicates that in South Sumatra Province, the PAD effectiveness ratio is included in the quite effective category, the efficiency ratio is included in the very efficient category, the routine capability index ratio is included in the very poor category, and the effectiveness trend shows a negative direction of development as well as The trend of the Routine Capability Index (IKR) shows a negative direction of development. Meanwhile, the efficiency trend shows a positive direction of development.
Pengaruh Profitabilitas, Lukuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Setiowati, Eni; Merawati, Luh Komang; Dicriyani, Ni Luh Gede Mahayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3574

Abstract

If a company is unable to face competition between companies, the company could experience losses and ultimately cause the company to experience financial distress. Financial distress is defined as the stage of decline in a company's financial condition that occurs before bankruptcy or liquidation occurs. This research aims to determine the effect of profitability, liquidity, leverage, company size and managerial ownership on financial distress. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research are all manufacturing companies listed on the Indonesian Stock Exchange. The data used is secondary data from the company's annual financial reports. The research sample used purposive sampling. The final sample obtained was 74 companies. The analysis technique used is logistic regression analysis using the SPSS 25.0 program. The research results show that profitability has a negative effect on financial distress conditions and leverage has a positive effect on financial distress, while liquidity, company size and managerial ownership have no effect on financial distress.  
Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap UMKM Dalam Pencairan Tunggakan Pajak Agustin, Shintya; Kambuaya, Maylen K. P; Paru, Sara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to see the effectiveness of tax collection with warning letters and forced letters against MSMEs in disbursing tax arrears. This research was conducted at KPP Pratama Jayapura. Data collection in this research used interviews conducted by one of the tax officials from the billing section and secondary data obtained from KPP Pratama Jayapura. This research uses a descriptive method with a quantitative approach. The sample used in this research is tax collection with warning letters and forced letters for 2018-2022. The data analysis technique is by using Effectiveness Ratio calculations and Descriptive Analysis using IBM Statistics 25. Based on the results of research using effectiveness ratio calculations, it shows that tax collection using warning letters and forced letters from 2018 to 2022 at KPP Pratama Jayapura is said to be ineffective. This is because the percentage rate of tax collection by warning letters or forced letters at KPP Pratama Jayapura is no more than 60%.    
Implementasi Pengelolaan Dana Kampung (Studi Kasus di Kampung Asey Besar Distrik Sentani Timur) Lampung, Jasrinaldo; Safkaur, Otniel; Paru, Sara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3809

Abstract

This research aims to analyze the implementation of Village Fund management based on Minister of Home Affairs Regulation Number 20 of 2018. This research is a qualitative descriptive research. The data analysis method used in this research is case study research, which is an appropriate strategy to use in research that uses how or why as the main research question, the researcher has little time to control the events being studied, and the focus of the research is contemporary phenomena, to track contemporary events. The results obtained from this research are, Based on the research results described above, it can be concluded that.”Implementation of Village Fund Management in Asey Besar Village from the activity planning stage to final accountability refers to Permendagri Number 20 of 2018 concerning provisions for Village financial management. At the planning stage for village financial management, the Asey Besar village government held village deliberations to determine the Village Revenue and Expenditure Budget (APBK), involving community participation in providing input in the form of suggestions or opinions relating to planned activities to be carried out.
Analisis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) Di SD Negeri Emereuw Kota Jayapura Ulukyanan, Sindi; Kambuaya, Maylen K. P; Sesa, Pascalina V. S
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3823

Abstract

This research was conducted to know the management of educational unit operational assistance funds (BOSP), financial reporting, accountability, transparency, internal and external inhibiting factors, as well as efforts to overcome external and internal inhibiting factors carried out by the Education Unit Operational Assistance Fund (BOSP) Team at Emereuw Public Elementary School, Jayapura City. This type of research uses a quantitative descriptive type, data collection techniques using interview guide methods, and documentation with the participants of this study, namely Principals, Treasurers, Operators, and Teachers. The results showed that the internal causes of delays were Human Resources (HR), which still required full attention from the school, especially the treasurer of BOSP funds in specific areas, the need for training and development of human resources (HR), Accuracy in tasks and responsibilities, increasing discipline in supervision, improving coordination and communication between parties involved in the management and reporting process. Factors causing external delays include the school budget activity planning application system (ARKAS); schools also experience problems in running applications used by schools, so they need to follow technical guidance from the relevant Office. When a treasurer of the education unit operational assistance fund (BOSP) or a school staff member is responsible for financial and administrative reporting, having a role in managing these tasks is an important factor in ensuring the efficiency and accuracy of reporting to avoid delays in education unit operational assistance funds (BOSP) at SD Negeri Emereuw.         
Pengaruh Budaya Nasional Terhadap Kualitas Audit Internal Pada Sektor Pendidikan Tinggi Di Indonesia Andrew Krishna Putra; Yusuf, Muhammad
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3860

Abstract

This research investigates the influence of national culture on the quality of internal audits in the higher education sector in Indonesia. This research uses a national culture model developed by Hofstede using 3 cultural dimensions: power distance, uncertainty avoidance, and individualism. Research related to this topic is still very minimal in Indonesia, especially when it is related to the internal audit function in universities. alone can have an impact on increasing the effectiveness of the university's internal supervisory unit. The unit of analysis for this research is a university located in the LLDIKTI III working area considering the strategic location of this area as an agglomeration of business, government and education centers in Indonesia. Data was obtained using survey techniques which were distributed to the Head of the Internal Audit Unit as the work unit responsible for internal audit. This research uses covariance based-SEM techniques to test the hypotheses developed. The result is that uncertainty avoidance has a significant negative effect on internal audit quality, while power distance and individualism do not have a significant effect on internal audit quality. This means that the lower the uncertainty avoidance, the higher the internal audit quality and vice versa, while power distance and individualism do not have a significant effect on internal audit quality.
Analisis Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia Dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Daerah Provinsi Papua Haluk, Desy I.; Allo Layuk, Paulus K.; Kambuaya, Quincy F.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4017

Abstract

The aim of this research is to analyze the influence of the implementation of the Regional Financial Management Information System (SIMDA), the quality of human resources and top management support on the quality of regional financial reports in Papua Province. The sampling technique for respondents was carried out using purposive sampling. Purposive sampling technique is a technique for sampling data sources with certain considerations. The samples used in this research were auditors at the inspectorate, BPKAD employees consisting of accounting, bookkeeping sub-sector, asset sector, goods SIMDA, asset reporting and depreciation. Meanwhile, the OPD consists of the OPD head, treasurer and Regional Apparatus Organization Financial Administration Officer (PPK-OPD). The number of OPDs in Papua Province is 35 OPDs consisting of 5 Bureaus, 8 Services, 15 Agencies, 3 Hospitals, 1 Inspectorate, 2 Secretariats and Civil Service Police and Regional Disaster Management Units. The sample in this research was 185. The method used in this research was multiple regression analysis to test the relationship between several independent variables and one dependent variable. The results of the analysis show that the implementation of SIMDA has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The quality of human resources has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. Top management support has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The implementation of SIMDA, the quality of human resources and top management support simultaneously influence the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Di BEI Tahun 2019-2022 Fitrianingsih; Maria Theresia Heni Widyarti; Iwan Budiyono
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4025

Abstract

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. Keywords: Institutional Ownership, Profitability, CSR , Firm Value. ABSTRAK Penelitian untuk pengujian atas dampak kepemilikan institusional, profitabilitas, serta CSR pada nilai perusahaan dengan pendekatan kuantitatif yang sumber informasinya berupa laporan keberlanjutandan laporan tahunan dan. Perusahaan BUMN di BEI pada 2019-2022 sebagai populasi penelitian. Data diambil dengan purposive sampling menghasilkan sampel sejumlah 9 (sembilan) perusahaan kemudian diolah dengan SPSS versi 27.00. Kepemilikan institusional menmperlihatkan bahwa berdampak positif serta signifikan pada nilai perusahaan. Profitabilititas serta CSR tidak memperlihatkan adanya dampak kepada nilai perusahaan. Kepemilikan institusional, profitabilitas, CSR bersama-sama berdampak pada nilai perusahaan. Diharapkan hasil penelitian bisa sebagai acuan perusahaan untuk peningkatan nilai perusahaan dan acuan calon investor saat menanamkan saham. Kata Kunci : Kepemilikan Institusional, Profitabilitas, CSR, Nilai Perusahaan.
Capaian Penerapan Sistem Informasi Pemerintah Daerah Terhadap Pelaporan Keuangan Di Kabupaten Jayawijaya Natasya Herlin Lauw, Ria; Salle, Agustinus; R. Muslimin, Ulfah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4077

Abstract

This research aims to determine the criteria achieved in implementing SIPD in Jayawijaya Regency and what obstacles were faced during the implementation process. This research uses a qualitative method with a descriptive approach. The data in this research was obtained from 7 informants. The data collection techniques are observation, interviews, literature study and documentation. The analysis tool is qualitative descriptive. The interview results were processed using Voyant Tools to be able to see what words appeared most often during the interview. The results of this research show that the criteria based on policy implementation proposed by Van Meter and Van Horn have been implemented although there are still several obstacles. The implementation achievements based on the effectiveness theory put forward by Duncan are quite good, although in implementation there are several obstacles such as the network and the SIPD menu which are not yet perfect. The inhibiting factors found in the research are that the quality of human resources needs to be improved, and network errors still occur.

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