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JAKED
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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ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN KAMPUNG (Studi Empiris pada Distrik Sentani Kabupaten Jayapura) Dewi Rasmi; Agustinus Salle; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.586 KB) | DOI: 10.52062/jakd.v13i1.1427

Abstract

The purpose of this study is to examine accounting issue particularly in the view of village financial management and the accountability constraints experienced by village heads in managing village finances. This research was conducted at Sentani District of Jayapura District. The number of samples was taken as much as 45 respondents-apparatus kampung. This study uses purposive sampling method by distributing questionnaires to respondents. Analytical technique using SmartPLS (Partial Least Square). The results of this study indicate that accountability in the view of village financial management and constraints in the accountability of village heads has no significant effect on village financial management.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN Tania Ivanna A. Tanto; Aaron M. A. Simanjuntak; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.932 KB) | DOI: 10.52062/jakd.v14i1.1450

Abstract

The value of the company is very important because the high value of the company will be followed by the high prosperity of shareholders. The higher the stock price, the higher the value of the company, in order to achieve company value, investors generally give their management to professionals. Optimizing company value can be achieved through the implementation of financial management functions, where one financial decision taken will influence other financial decisions and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decision taken will influence other financial decision and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decisions and dividend policies on firm value. The population in this study are all companies listed on the Indonesia Stock Exchange for the period 2014-2016 while sample selection using purposive sampling technique obtained 89 companies that will be used as samples in this study. The hypothesis testing uses multiple regression analysis. The results of the study partially show that investment decision affect the value of the company, funding decisions do not affect the value of the company and dividend policy does not affect the value of the company. While the simultaneous research resultshows that investment decisions, funding decisions and dividend policies have a significant effect on firm value
PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan yang listing di Bursa Efek Indonesia Periode 2012 – 2015) Henrison Yosua Simarmata; Linda Hutajulu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.952 KB) | DOI: 10.52062/jakd.v12i2.1417

Abstract

Penelitian ini bermaksud menguji pengaruh profitabilitas dan kesempatan investasi terhadap kebijakan dividen kas perusahaan perbankan di Bursa Efek Indonesia dengan menggunakan likuiditas sebagai variabel penguat (variabel moderator). Profitability diukur dengan return on equty (ROE),Investment Opportunity Set diproksikan oleh market to book value of equty, market to book value ofasset, price earning ratio, dan capital dan liquiditas sebagai variabel moderat diproksikan oleh current ratio di Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan perbankan di Indonesia yang listing di BEI dan membagikan dividen pada tahun 2012-2015. Hasil penelitian ini adalah kebijakan pembagian dividen perusahaan profitabilitas berpengaruh negatif signifikan terhadap kebijakan dividen, IOS berpengaruh negatif dan signifikan terhadap kebijakan dividen. Profitability dan IOS diperkuat oleh likuiditas perusahaan tidak dapat memoderasi hubungan antara profitability dan InvestmentOpportunity Set
ANALISIS PERILAKU KONSUMEN TERHADAP KUALITAS LAYANAN BPS DI KABUPATEN MERAUKE PROVINSI PAPUA Elsyan Rienette Marlisa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.338 KB) | DOI: 10.52062/jakd.v13i2.1441

Abstract

The Papua Provincial Government by placing BPS (Central Bureau of Statistics) as one of the assets that will be used to contribute services and data to the regional economy, as an institution that has the opportunity to become the leading contributor to contribute information about service quality aspects and data quality for the region through provision BPS data quality. This study aims to identify and analyze Asek Satisfaction and expectations for data user segmentation, BPS Service Quality and BPS data quality, level of satisfaction and provide recommendations on the type and quality of statistical data and information and analyze BPS Service Variables in Merauke Regency. The method used is Quantitative Analysis, Web Analysis and Cartesian Diagram (Importance Performance Analysis Matrix). The results of the study show that 1). The Value of Satisfaction and Expectation Aspects of Quality Service Aspects of BPS in Merauke Regency to date states that the value of aspects of satisfaction and expectation on data quality for satisfaction aspects states not to be satisfied with score 2.; The Value of Satisfaction and Expectation Aspects Against the Quality Aspect of BPS Data to date states that the Value of the Satisfaction Aspect Stating (Score 2) Not Satisfied and Expectations on BPS Service Quality Aspects Satisfaction states (Score 3) Is Important. 2) Attributes contained in Quadrant A are attributes 1. Requirements (2,915) and 5. Facilities (2,927) and 6. Complaint Services (2,927) that need to be considered by BPS to keep consumers satisfied with various BPSservices and BPS data quality . BPS Merauke Regency should make the factors contained in this quadrant A as a strategy to compete with other Data / Information Providers Institutions either conducted by Bappeda or NGOs and other institutions. Suggestion of findings: Provision of BPSServices needs to be improved so as to achieve minimum service standards, especially in terms of requirements must be reviewed and improve the Quality of HR involved in services by allocating operational costs
PENGARUH TEKNOLOGI INFORMASI, SALING KETERGANTUNGAN, KESELARASAN TUJUAN DAN KOMUNIKASI TERHADAP KINERJA INDIVIDUAL Liana Dessy Wulandari; Syaikhul Falah; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 1 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.201 KB) | DOI: 10.52062/jakd.v11i1.1406

Abstract

enelitian ini bertujuan untuk mengetahui pengaruh langsung teknologi informasi terhadap kinerja individual, pengaruh teknologi informasi terhadap kinerja individual melalui berfungsinya saling ketergantungan, keselarasan tujuan dan komunikasi terhadap kinerja individual. Terdapat 70 data responden dari lima perusahaan di Jayapura yang dapat digunakan dalam analisis data, penelitian ini menggunakan metode convenience sampling dalam pengambilan sampel, metode inimerupakan salah satu tipe dari non probability sampling. Data yang digunakan adalah data primer, pengumpulan data dilakukan dengan menggunakan kuesioner yang berikan secara langsung oleh peneliti. Analisis data menggunakan Smart Partial Least Square (PLS) 2.Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh positif dan signifikan terhadap kinerja individu, sejalan dengan penelitian yang dilakukan oleh (Godhue dan Thompson 1995). Teknologi informasi berpengaruh terhadap kinerja individu melalui berfungsinya saling ketergantungan, penelitian ini sejalan dengan penelitian oleh (Arsono Laksmana 2002). Teknologi informasi tidak berpengaruh terhadap kinerja individu melalui berfungsinya keselarasan tujuan, penelitian ini konsisten dengan sebelumnya penelitian yang dilakukan oleh (Arsono Laksmana 2002).Teknologi Informasi berpengaruh terhadap kinerja individu melalui berfungsinya komunikasi, penelitian ini sejalan dengan penelitian yang dilakukan oleh (Anang Mardianto 2008).
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN AKUNTANSI (FRAUD) DI PEMERINTAH KOTA JAYAPURA (Studi Kasus Pada Pemerintah Kota Jayapura Di Kota Jayapura) Irvan Krisna Arsad; Agustinus Salle; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.356 KB) | DOI: 10.52062/jakd.v13i2.1432

Abstract

This study aims to analyze factors affecting the occurrence of fraud (fraud) trend in the Government of Jayapura City. This research was conducted on 18 Government agencies in Jayapura City. Datacollection in this research was used questionnaire to the civil servant (PNS) working on Organization of Regional Region (OPD) Government of Provinsi Papua. The sampling technique was used in this research is purposive sampling. The number of samples taken as much as 150 respondents. Data analysis techniques using Partial Least Square (PLS) or Smart PLS 3.0 Based on the results of the analysis using the PLS test tool shows that the effectiveness of internal control does not affect thefraud of accounting (Fraud) in Jayapura City Government, organizational culture has no effect on fraud accounting (Fraud) in Jayapura City Government, the compensation suit does not affect theaccounting fraud in the Government of Jayapura City, (Fraud) in Jayapura, procedural justice has no effect on accounting fraud in the Government ofJayapura City, organizational commitment hasan effect on accounting fraud (Fraud) in Jayapura City Governmental System, distributive justice has no effect on accounting fraud (Fraud) in the Government of Jayapura City
PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura) Bilha M. F. Mandowally; Theo Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.292 KB) | DOI: 10.52062/jakd.v15i1.1464

Abstract

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).
PENGARUH KONSERVATISMA AKUNTANSI TERHADAP NILAI EKUITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Antonius H Citra Wijaya; Nurul Hasniar
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 2 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1402.555 KB) | DOI: 10.52062/jakd.v11i2.57

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh konservatisme akuntansi pada penilaian penilaian ekuitas perusahaan dan bagaimana kemampuan Good Corporate Governance (GCG) dalam mempengaruhi konservatisme akuntansi dengan nilai perusahaan.Konservatisme akuntansi diproksikan dengan ukuran akrual dari kegiatan operasional perusahaan. Penilaian ekuitas perusahaan di proksikan dengan rasio market-to-book. Mekanisme Corporate Governance sebagai variabel moderasi diukur menggunakan kepemilikan manajerial dan proporsi dewan komisaris. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel penelitiannya adalah perusahaan-perusahaan yang termasuk ke dalam sektor manufaktur di Bursa Efek Indonesia dengan periode penelitian yaitu tahun 2011-2015. Penelitian ini menggunakan kriteria purposive sampling, sehingga diperoleh 82 perusahaan yang menjadi sampel penelitian.  Hasil penelitian membuktikan bahwa Konservatisma akuntansi berpengaruh signifikan  terhadap penilaian ekuitas perusahaan, dimana variabel moderasi kepemilikan manajerial tidak berpengaruh signifikan sedangkan jumlah dewan komisaris berpengaruh signifikan. Dalam penelitian ini juga menggunakan Moderat Regresion Analysis (MRA) untuk menentukan jenis moderasi pada variabel moderasi, adapun kepemilikan manajerial dan jumlah dewan komisaris merupakan jenis variabel quasi moderasi.Kata Kunci: Konservatisma Akuntansi, Ekuitas, Good Corporate Governance, MRA
DETERMINAN EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2017-2018) Derwin Juan Sagrim; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.202 KB) | DOI: 10.52062/jakd.v14i2.1455

Abstract

This research has aim to examine the influence of investment opportunities set, board independence, and free cash flow toward firm value with earning management as the intervening variable in manufacturing companies listed on Indonesian Stock Exchange for period 2017 to 2018. This study used a sample of 43 companies with 6 years’ time period. The method of analysis is multiple regression model with further done with path analysis using SPSS 23. These results indicate that investment opportunities set and free cash flow have a significant direct effect on the value of the firm, while investment opportunity set and board independence have the indirect effect. Investment opportunities set, board independence, free cash flow and earning management simultaneously affect the firm value with adjusted R- squared 55.3%. Overall this study indicates that earning management has important role as the intervening variable betweeninvestment opportunities set, board independence & free cash flow relating to firm value.
PERBEDAAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL BERDASARKAN TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN, DAN JABATAN (Studi Empiris Pemerintah Kota Jayapura) Ari Ardianti; Agustinus Salle; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.394 KB) | DOI: 10.52062/jakd.v13i1.1423

Abstract

The Indonesian government had improved the financial bureaucracy to achieve good governance. The method is to adopt a Government Accounting Standards (SAP) of accrual basic. Accrual accounting is believed can produce financial statements more reliable, accurate, comprehensive, and relevant to decision making of economic, social, and political. The purpose of this research is to analyze differences of understanding about Government Accounting Standards accrual basic by the level of education, work experience, training, and occupation. The population of this research are all employees of official government in the local government office of Jayapura Regency. The samples were attained through a purposive sampling method with 84 people/employee from accounting department as respondents. The method of data analyisis is Anova One Way and an independent sample t-test. The test results show that there are different understandings of Government Accounting Standards (SAP) accrual basic of financial employee based on the level of education, work experience, training, and occupation. The different understanding of Government Accounting Standards (SAP) accrual basic between employees graduated from Senior High School and Bachelor are not significant, while there is a significant effect between Senior High School and Undergraduate degree, then the Senior High School and postgraduate indicate insignificant effect, similar with the relation between Bachelor and Undergraduated are not significant, also Bachelor and Postgraduated are not significant, while the Undergraduated and Postgraduated are also not significant. The different understanding of Government Accounting Standards (SAP) accrual basic between employees who have work experience 1-5 years and 6-10 years are not significant, while 1­5 years and 11-15 years are significant, between 1-5 years and >15 years are significant, 6-10 years and 11-15 years are not significant, 6-10 years and >15 years are not significant, 11-15 years and >15 years are not significant. The different understanding of Government Accounting Standards (SAP) accrual basic between employees who had trained and never trained are significant. The different understanding of SAP accrual basic between employees who had occupation as arranger of the financial statements and in the other job description are significant. The conclusion of this research is that understandings of SAP accrual basic of financial employees can be distinguished based on the level of education, work experience, training, and occupation. Therefore, human resources must be managed with consideration of individual factors to enhance the performance and understanding of SAP accrual basic offinancial employee.

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