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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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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
Tantangan Pengelola Keuangan Negara Di Era Digital Putri, Aliyah; Shesaria, Nazwa; Tauhid, Imam
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4431

Abstract

This article discusses the challenges faced by state financial managers in the digital era, especially in adopting digital technology to increase the efficiency, transparency, and accountability of public financial management. In this era, the use of technology such as big data, artificial intelligence (AI), and blockchain opens up great opportunities for the government to improve the quality of public services and budget and revenue management. However, on the other hand, state financial managers are faced with various challenges, including data security issues, privacy risks, limited human resources skilled in digital technology, and the complexity of regulations that have not fully accommodated technological developments. This article highlights the importance of policy adaptation, strengthening regulation, and increasing human resource capacity as the main strategy to face these challenges. The results of the study show that the success of state financial management in the digital era is highly dependent on the government's ability to balance technological innovation with good governance and a strict monitoring system. Keywords: State financial management, digital technology, big data, blockchain
Implikasi Kebijakan Pajak Digital Terhadap Aktivitas Ekonomi Generasi Z di Era Transformasi Digital Indonesia Al-Lust, Amara Bahisa; Mas’ud, Diana Khaqiya; Wulansari, Malaynia Senja; Agustanta, Nainta
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4440

Abstract

This research examines the implications of digital tax policy on Generation Z's economic activities in Indonesia's digital transformation era. The study aims to analyze the impact of digital tax policies on consumption behavior and business ventures involving Generation Z, examine their responsiveness to these policies, identify challenges and opportunities in adapting to the increasingly regulated digital economy, and measure their contribution to state revenue through digital tax compliance. Using literature review and library research methodologies, this study analyzes how digital tax policies, including the implementation of 10% Value Added Tax (VAT) on digital products and services, influence Generation Z's consumption patterns and business strategies. The findings reveal that the implementation of this policy has resulted in significant changes in Generation Z's digital consumption behavior, where they tend to become more selective and prioritize spending on essential needs. As MSMEs operators, Generation Z faces challenges in adapting to this policy, particularly in adjusting profit margins and marketing strategies. Some MSMEs have responded by adopting product diversification strategies and digital marketing innovations, while others struggle to adapt due to limited access to technology and financial literacy. The research concludes that while digital tax policies present challenges for Generation Z's economic activities, they also promote increased tax literacy and innovation in business strategies. The study recommends the necessity of involving Generation Z in the policy-making process to ensure more effective and equitable implementation of digital tax policies.Keywords: digital tax, generation z, digital economy
Analisis Dampak Investasi Ibu Kota Negara (IKN) Terhadap Keuangan Negara: Studi Kasus Pembiayaan Infrastruktur Saroyo, Bagus Anggit; Azahra, Difa Ariedhita Jahada; Fasya Afifa, Tiara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4441

Abstract

The relocation of the Ibu Kota Negara(IKN) from Jakarta to East Kalimantan is a strategic initiative formulated by the Indonesian government to overcome challenges for the Indonesian nation and encourage equitable development throughout Indonesia. This project aims to create a modern, inclusive and sustainable government center, as well as optimize the potential of regions outside Java. Through investment in infrastructure development, transportation, energy and public services, it is hoped that IKN can accelerate national economic growth and create new jobs. Regulations that support investment in effective risk management are key to ensuring the success of these large projects. By involving all stakeholders, it is hoped that the transfer of IKN can be a step forward in creating more equitable and just development throughout Indonesia.Keywords: ibu kota negara;invesment; sustainable development; equality; east kalimantan
Pajak Reklame: Efektivitas, Laju Pertumbuhan dan Kontribusi Pada Pendapatan Asli Daerah Widiyani, Zenny; Rakhmawati, Ita
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4482

Abstract

This study aims to determine the effectiveness, growth rate, and contribution of billboard tax to local revenue in Pati Regency in 2021-2023. Using a descriptive quantitative approach, the object of research is billboard tax in Pati Regency, with the subject of research conducted through the Regional Financial and Asset Management Agency (BPKAD). Secondary data sources came from the BPKAD Revenue Division, and data collection was carried out through observation, interviews, and documentation. The population of this research is billboard tax. Supporting data is obtained from various literatures such as books, journals, and previous research. The analysis technique used includes the calculation of effectiveness, growth rate, and contribution of billboard tax with a special formula, processed to produce clear and objective information. The results showed that the effectiveness of billboard tax was rated “Very Effective” with an average of 119.09%, the growth rate of billboard tax was “Less Successful” with an average of 6.15%, and the contribution of billboard tax was “Very Insufficient” with an average of 0.34%. Keywords: effectiveness; growth rate; contribution; billboard tax; local revenue
Pengaruh Faktor Personal dan Organisasional pada Sikap Berbagi Pengetahuan Dosen Akuntansi (Studi Empiris di Jayapura) Sesa, Pascalina V. S; Wonar, Klara; Simanjuntak, Aaron
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4570

Abstract

This research designed as causal research that investigates the influence of student attitudes on student knowledge sharing behavior and descriptive research using a quantitative approach. The research population was students at universities in Jayapura and the sample was selected using a purposive sampling technique. Quantitative data type with data source in the form of primary data was obtained through filling out questionnaires by respondents. Primary data in the form of questionnaires distributed to universities in Jayapura. The research sample was 61 accounting students. Hypothesis processing using SmartPLS by looking at outer model and inner model measurements. These findings indicate that accounting students' attitudes influence students' behavior in sharing knowledge. The results of this research are useful for lecturers, curriculum designers, and educational planners to consider appropriate steps to promote knowledge sharing activities and integrate them into academic activities. Keywords: knowledge sharing behaviour, intellectual capital, students, university.
Pengaruh Pengungkapan Intellectual Capital, Profitabilitas, Dan Islamic Social Reporting Terhadap Nilai Perusahaan Puspitasari, Ardea Nur; Warno, Warno; Wijayanti, Riska
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4584

Abstract

The purpose of this study is to determine the effect of intellectual capital, profitability, and Islamic social reporting on Firm value. This type of research uses a quantitative method with multiple linear regression data analysis techniques. The data used in this study are secondary data. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority in the period 2020-2023. The sample used is the purposive sampling method, totaling 8 samples. The results of this study indicate that first, Intellectual Capital has no effect on company value. Second, Profitability has a positive and significant effect on company value. Third, Islamic social reporting has no effect on Firm value.Keywords: intellectual capital, profitability, islamic social reporting, firm value
Implementation, Impact, and Development of ERP Systems in The 4.0 Era: A Literature Review Mahmuda Arpan, Safa Rifha; Akhriani, Ririn; Annisa Maknun, Andi Batari; Pontoh, Grace. T; Aini Indrijawati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4604

Abstract

Technological advancements, application, and system development help organizations track and improve their performance. The software system commonly used by organizations for a long time is Enterprise Resource Planning (ERP). The purpose of this study is to determine and analyze the implementation, impact, and improvement of accounting information system based ERP in the 4.0 era. This research was conducted using the Systematic Literature Review (SLR) method. This study found that ERP has a big role in the 4.0 era. Namely, the implementation of ERP systems provides benefits including increased flexibility, providing more and better quality information, and improving the quality of financial statements. The limitations in this study lie in previous research which still does not discuss the 4.0 era. So it is recommended for further research to use variables outside of this study. Keywords: ERP, implementation, impact, development accounting information system (AIS), ERP 4.0
Anteseden dan Konsekuensi Pengelolaan Keuangan UMKM di Kota Jayapura Randa Layuk, Selvi Yanti; Pangayow, Bill J. C.; Matani, Cornelia D.; Siahay, Adolf Z. D; Bleskadit, Novalia H.; Salle, Hesty Theresia
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4609

Abstract

This research is a quantitative study which aims to examine the Antecedents and Consequences of MSME Financial Management in Jayapura City. This research used a sample of 99 respondents who were MSMEs in Jayapura City. The data analysis technique used in this research is analysis with the Structural Equation Modeling (SEM) model that will be used in this research is Partial Least Square (PLS) which consists of 2 stages of testing the PLS Measurement Model, namely the Structural Model and the Measurement Model. The tools used are SmartPLS 4.0 and SPSS programs. The test results obtained in this research are: (1) financial inclusion has a significant and positive effect on the financial management of MSMEs in Jayapura City; (2) financial literacy has a significant and positive effect on the financial management of MSMEs in Jayapura City; (3) financial management has a significant effect on the performance of MSMEs in Jayapura City; (4) financial inclusion has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City; (5) financial literacy has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City.Keywords: financial inclusion, financial literacy, msme performance, financial management
Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Hallatu, Cindy W. C.; Salle, Agustinus; Tandililing, Elia M.; Rofingatun, Siti; Bleskadit, Novalia H.; Kambuaya, Maylen K. P
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4610

Abstract

The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm value

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