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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 192 Documents
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Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura) Sagala, Febriana; Asnawi, Meinarni; Matani, Cornelia D.; Patma, Kurniawan; Sesa, Pascalina V. S.; Paru, Sara M.
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.v20i1.4611

Abstract

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies
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.
Peran Akuntansi Pemerintahan Dalam Meningkatkan Transparansi Pengelolaan Keuangan Daerah Wona Yuni Sari; Isra Maulina
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.4689

Abstract

Transparency of regional financial management is a key element in realizing good governance. Accurate, relevant, and accountable financial information is very important in government accounting. The role of government accounting in improving regional financial transparency is examined in this study. The results of the study indicate that the implementation of accrual-based Government Accounting Standards (SAP), the use of technology-based financial information systems, and strengthening human resource capacity are important factors in encouraging public information disclosure. However, a number of obstacles are still faced, such as limited technological infrastructure, low understanding of officials, and weak monitoring systems. This study emphasizes that cooperation between institutions, technology, and policies is very important to improve regional financial accountability and transparency.
Manajemen Dana Desa: Aspek Akuntansi Sektor Publik Muhammad Hafiz Al Muzakki; Isra Maulin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.4695

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan dana desa dari perspektif akuntansi sektor publik dan pengelolaan keuangan publik berbasis syariah. Dalam konteks pembangunan desa, pengelolaan dana desa menjadi aspek krusial dalam mewujudkan kesejahteraan masyarakat secara berkelanjutan. Pendekatan akuntansi sektor publik menekankan pentingnya transparansi, akuntabilitas, efisiensi, dan efektivitas dalam penggunaan dana publik. Sementara itu, sistem keuangan syariah menekankan nilai keadilan, amanah, serta keberkahan dalam setiap aspek pengelolaan keuangan. Penelitian ini menyoroti urgensi sinergi antara prinsip-prinsip good governance dan nilai-nilai syariah dalam tata kelola keuangan desa. Dengan pendekatan ini, pengelolaan dana desa tidak hanya akan memenuhi standar administratif dan hukum, tetapi juga akan mencerminkan etika dan nilai spiritual yang kuat, sehingga mampu membangun kepercayaan masyarakat dan mendorong tercapainya keadilan sosial. Tantangan seperti lemahnya kapasitas aparatur desa, kurangnya pengawasan, dan potensi penyimpangan juga dibahas sebagai hambatan yang harus segera ditangani demi terciptanya sistem pengelolaan keuangan desa yang ideal dan berkelanjutan.
Pengaruh Kompetensi Aparatur Desa dan Sistem Pengendalian Internal terhadap Efektivitas Pengelolaan Dana Desa Kecamatan Kalis Kabupaten Kapuas Hulu Siwi Sartika
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4817

Abstract

Tujuan dari penelitian ini adalah untuk meneliti Pengaruh Aparatur Desa Dan Sistem Pengendalian Internal terhadap Efektivitas Pengelolaan Dana Desa Kecamatan Kalis Kabupaten Kapuas Hulu. Metode Penelitian yang digunakan adalah metode kuantitatif dengan sumber data primer berupa kuesioner. Populasi dalam penelitian ini adalah seluruh Perangkat Desa Kecamatan Kalis Kabupaten Kapuas Hulu. Teknik pengambilan sampel yaitu dengan purposive sampling sehingga didapat sampel sebanyak 5 desa, dan jumlah responden sebanyak 50. Berdasarkan analisis data yang dilakukan dengan analisis regresi linear berganda dengan mengunakan SPSS versi 26. Hasil penelitian ini menunjukan bahwa Kompetensi Aparatur Desa dan Sistem Pengendalian Internal berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Dana Desa Kecamatan Kalis Kabupaten Kapuas Hulu.
Analisis Break Even Point Terhadap Dasar Perencanaan Laba Pada Pt Bumi Sarana Beton Di Makassar Ahmad Fathur Zaky; Samsinar; Mukhammad Idrus
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4939

Abstract

This research was conducted to find out how to do Break Even Point Analysis on the basis of profit planning at PT Bumi Sarana Beton in Makassar in 2021. The variables used in this research consist of two types of variables, namely independent variables and dependent variables. The independent variable in this research is Break even point (X) and the dependent variable in this research is profit planning (Y). The population in this research is the financial report of PT Bumi Sarana Beton. The analysis used to process the results and answer the formulation of this research is descriptive research using the break even point method and profit planning. The research results show that overall in 2021 the sales and production results of PT. Bumi Sarana Beton has passed the break even point both in units and rupiah. The contribution margin achieved by PT Bumi Sarana Beton in Makassar in 2021 is 30%.
Penerapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan dan Pencapaian SDGs di Indonesia Anas Tasya Angely Fidausya; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4974

Abstract

This study examines the application of Corporate Social Responsibility (CSR) to corporate reputation and the achievement of Sustainable Development Goals (SDGs) in Indonesia. The background of the study shows that CSR has become an important aspect in the operations of modern companies, especially after being mandated by Law No. 40 of 2007, with a strategic role in supporting the achievement of the 2030 SDGs. This study uses the framework of stakeholder theory and legitimacy theory to analyze the relationship between CSR, corporate reputation, and its contribution to the SDGs. The research method used is a literature review with a descriptive qualitative approach. Data collection was carried out through a literature study of laws and regulations, scientific journals, and scientific articles for the period 2020-2024. The research findings show that the implementation of CSR in Indonesia is driven by clear regulations and requires intensive collaboration between companies, the government, and the community. CSR has been proven to have a significant impact on corporate reputation by increasing consumer trust and loyalty. Effective CSR implementation contributes positively to the achievement of the SDGs with a strategic approach that integrates community involvement, environmental sustainability, and technological innovation. This study concludes that CSR plays a vital role in building a company's reputation and supporting sustainable development in Indonesia.
Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Industri Makanan dan Minuman yang Terdaftar di BEI Kamiline Mahaballah Uzla; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4975

Abstract

The purpose of this study is to determine the impact of green accounting on a company's financial performance. The population in this study is companies in the manufacturing sector, specifically the food and beverage industry, that are listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is a quantitative approach with secondary data in the form of company annual reports. The sample was selected using purposive sampling with three criteria, resulting in six companies that were deemed suitable for research. The study used simple regression analysis with the SPSS program. In this study, the green accounting variable was s measured using PROPER ranking values, and the financial performance variable was measured using ROA. The results of the analysis show that the green accounting variable does not significantly affect the company's financial performance. Keywords: green accounting, financial performance, manufacturing companies.
Analisis Kinerja Keuangan Pemerintah Daerah Kota Samarinda Tahun 2020-2024 Muhammad Gading Setiawan; Mega Tanjung Hapsari; Nastwa Alodia Putri Ananta; Mia Fazira; Rofiqoturrohmah Rofiqoturrohmah; Fitriani Eka Hariyati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5018

Abstract

Regional autonomy requires local governments in Indonesia to have the ability to manage their finances efficiently and independently. This study aims to determine the financial performance of the Samarinda City Government during the 2020–2024 period by looking at the income growth ratio, dependency, independence, degree of decentralization, and effectiveness of local revenue (PAD). Secondary data from the Budget Realization Report (APBD). This study uses a quantitative descriptive method. The results show that the average revenue growth was only 14.40% (low category), the financial dependency ratio was very high at 54.92%, the resilience ratio was low at 35.75%, and the degree of decentralization was low at 19.50%. On the other hand, PAD is considered very effective with an average of 112.79%. According to these findings, although PAD shows good results, the fiscal independence of Samarinda City is still weak because it is highly dependent on central transfers. Therefore, to maintain fiscal independence and sustainability, local governments must strengthen plans to increase and expand revenue sources.
The Implementasi Restorative Justice dalam Pembinaan ASN dan Masalah Akuntabilitas Keuangan Daerah Syihab Syihabul Abror; Irsad Adriyanto
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5108

Abstract

This research examines how the principles of Restorative Justice are applied in the guidance of civil servants (ASN) and in resolving financial accountability issues within the Regional Inspectorate of Demak Regency. Using a qualitative descriptive method, data were obtained through interviews, document reviews, and field observations. The study reveals that although Restorative Justice has notbeen formally institutionalized, its core values have been substantively embedded in internal supervisory practices. Elements of reparation, responsibility, and rehabilitation are evident in the financial recovery process, improvement of control systems, and ethical coaching for civil servants. This restorative model proves more effective than punitive measures in fostering ethical awareness, reinforcing integrity, and restoring public confidence. The findings suggest that Restorative Justice offers a fair, educational, and recovery-oriented alternative for ASN supervision while contributing to transparent, participatory, and integrity-based local financial governance.

Page 18 of 20 | Total Record : 192

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