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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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DETERMINAN PENGGUNAAN SISTEM PENGUKURAN KINERJA SEKTOR PUBLIK Jupri Pabeno; Paulus Kombo Allo Layuk
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 (563.623 KB) | DOI: 10.52062/jakd.v11i1.1409

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh informasi terhadap system pengukuran kinerja, (2) pengaruh tujuan dan sasarn organisasi terhadap system pengukuran kinerja, (3) pengaruh tekanan eksternal terhadap system pengukuran kinerja. Jenis penelitian ini dilakukan dengan pendekatan survey. Populasi dalam penelitian ini adalah pegawai SKPD di Kota Jayapura. Sampel yang diambil dalam penelitian ini adalah sebanyak 60 responden. Data diperoleh dengan membagikan kuisioner, analisis data yang digunakan menggunakan PLS 3. Hasil penelitian menunjukan variabel informasi berpengaruh terhadap sistem pengukuran kinerja, sedangkan variabek tujuan dan sasaran organisasi tidak berpengaruh terhadap sistem pengukuran kinerja.
PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN Alam Ashari Kurniawan; Linda Y. Hutadjulu; Aaron M. A Simanjuntak
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 (473.857 KB) | DOI: 10.52062/jakd.v15i1.1461

Abstract

This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.
PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Helda F. Bawekes; Aaron M. A. Simanjuntak; Sylvia Christina Daat
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 (1186.197 KB) | DOI: 10.52062/jakd.v13i1.1429

Abstract

The purpose of this research is to examine the effect of fraud pentagon theory in explaining phenomenon of fraudulent financial reporting at Indonesian companies in the year period of 2011 to 2015. This research uses 9 (nine) independent variables to achieve this objective, namely:Financial targets, Financial stability, External pressure, Institutional ownership, Ineffective monitoring, External audit quality, Changes in auditors, Change of directors, and Frequent number of CEO's picture. The dependent variable was used is fraudulent financial reporting that proxied by restatement. This research uses 210 samples from 42 companies listed on Indonesia Stock Exchange in the year between 2011 and 2015. This research had done by conduncting a quantitative method with secondary data. This secondary data was taken from the financial statements, which are downloaded from the company's website and the Indonesia Stock Exchange web. Method of determining the sample in this research were using purposive sampling. And logistic regression method was used as a data analysis tool. The result of this research proves that financial stability and frequent number of CEO's picture have significant effect to the fraudulent financial reporting. However, financial targets, external pressure, institutional ownership,ineffective monitoring, external audit quality, changes in auditors and directors change have no significant effect on the fraudulent financial reporting
ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP PENGGUNAAN SISTEM AKUNTANSI (Studi Pada PT. Bank X Tbk di Wilayah Kota dan Kabupaten Jayapura) Budianto Ngo; Siti Rofingatun; Mariolin Sanggenafa
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 (251.548 KB) | DOI: 10.52062/jakd.v14i2.1452

Abstract

This study aims to determine the effect of attitudes towards the use of accounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of motivation on the use ofaccounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of emotions on system usage accounting at PT. Bank Mandiri in the city and district of Jayapura, todetermine the effect of the perception of the use of the accounting system at PT. Bank Mandiri in the city and Jayapura area. This study is a correlational study or the relationship between the independentvariables on the dependent variable and the analysis unit that is considered to be employees who have worked more than 6 months who have undergone a training period of 40 people. The questionnairetested its validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included normality test, linearity test, heteroscedasticity testand multicollinearity test, the data analysis method used was multiple linear regression analysis using a tool of analysis in SPSS 25 statistics. The results of this study indicate that attitude variables do notsignificantly influence the use of accounting systems, the motivation variable does not significantly influence the use of accounting systems, emotional variables have a significant effect on the use of accounting systems and perception variables do not significantly influence the use of accountingsystems.
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KEADILAN ORGANISASI, MANAGERIAL TRUST, DAN BUDGET GOAL COMMITMENT SEBAGAI VARIABEL INTERVENING Utari Ardiniamalia; Meinarni Asnawi
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 (791.47 KB) | DOI: 10.52062/jakd.v12i2.1419

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran terhadapbudgetary slack dengan keadilan organisasi, managerial trust, dan budget goal commitment sebagai variabel mediasi. Penelitian ini dilaksanakan pada 19 instansi Pemerintah di Provinsi Papua. Pengumpulan data dalam penelitian ini adalah menggunakan kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jumlah sampel penelitian yang diambil sebanyak 73 responden. Teknik analisis data menggunakan Partial Least Square (PLS) dengan menggunakan software Smart PLS 3.0 serta menggunakan SPSS 16.00. Hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh terhadap keadilan organisasi, keadilan distributif dan keadilan prosedural tidak berpengaruh pada managerial trust, sedangkan keadilan interaksional berpengaruh pada managerial trust, managerial trust berpengaruh pada budget goal commitment, managerial trust berpengaruh pada budgetary slack, keadilan organisasi tidak berpengaruh pada budget goal commitment, budget goal commitment berpengaruh pada budgetary slack, keadilan distributif dan keadilan interaksional tidak berpengaruh padabudgetary slack, keadilan prosedural berpengaruh pada budgetary slack, partisipasi anggaran tidak berpengaruh pada managerial trust, partisipasi anggaran tidak berpengaruh pada budget goalcommitment, partisipasi anggaran tidak berpengaruh pada budgetary slack, keadilan organisasi memediasi pengaruh partisipasi anggaran terhadap managerial trust, keadilan organisasi danmanagerial trust memediasi pengaruh partisipasi anggaran terhadap budget goal commitment, keadilan prosedural, keadilan interaksional, managerial trust, dan budget goal commitment memediasi pengaruh partisipasi anggaran terhadap budgetary slack, managerial trust memediasi pengaruh keadilan organisasi terhadap budget goal commitment, managerial trust dan budget goalcommitment memediasi pengaruh keadilan prosedural dan keadilan interaksional terhadapbudgetary slack, dan budget goal commitment memediasi pengaruh managerial trust terhadapbudgetary slack
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua) Vania Annissa Holle; Agustinus Salle; Mariolin Sanggenafa
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 (315.862 KB) | DOI: 10.52062/jakd.v14i1.1443

Abstract

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements
Gap Ekspektasi Kualitas Laporan Keuangan Kampung antara Pengelola Keuangan dan Masyarakat di Distrik Sentani Kabupaten Jayapura Bill Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 1 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.333 KB) | DOI: 10.52062/jakd.v12i1.1410

Abstract

Penilaian yang baik dari masyarakat terhadap kualitas laporan keuangan akan menimbulkan kepercayaan masyarakat terhadap pengelola keuangan kampung. Sebaliknya, penilaian yang rendah dari masyarakat terhadap kualitas laporan keuangan akan menyebabkan turunnya kepercayaan pengelolaan keuangan terhadap pengelola. Oleh sebab itu, penelitian ini bertujuan untuk menguji perbedaan ekspektasi kualitas keuangan kampung di Distrik Sentani Kabupaten Jayapura. Alat analisis yang digunakan yaitu Independent sample t-test dengan menggunakan software SPSS. Terdapat perbedaan signifikan variabel Kualitas Laporan Keuangan antara pengelola keuangan dan masyarakat. Pengelola keuangan menilai lebih tinggi kualitas laporan keuangan dibandingkan dengan masyarakat. Dari indikator yang digunakan dalam penelitian, terdapat perbedaan signifikan pada indikator informasi dalam laporan keuangan dinyatakan dalam istilah yang mudah dipahami dan informasi yang disajikan dalam laporan keuangan dapat diuji. Pengelola keuangan menilai lebih tinggi kualitas laporan keuangan pada kedua indikator tersebut dibandingkan dengan masyarakat. Pengelola keuangan kampung perlu meningkatkan kualitas laporan keuangan sehingga dapat dinilai baik oleh masyarakat dan akan menimbulkan kepercayaan pengelolaan keuangan kampung dari masyarakat kepada pengelola keuangan
PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, TAX AMNESTY, LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Jayapura) Maria Cristine Andiko; Meinarni Asnawi; Bill J.C Pangayow
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 (261.03 KB) | DOI: 10.52062/jakd.v13i2.1434

Abstract

This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is taxpayer compliance.This research uses qualitative approach with its research population that isTaxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environment simultaneously have a significant effect on taxpayercompliance in KPP Pratama jayapura
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), CORPORATE IMAGE, DAN KEPUTUSAN NASABAH TERHADAP LOYALITAS NASABAH Ahmad Faqihudin; Meinarni Asnawi; Bill J.C Pangayow
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 (320.81 KB) | DOI: 10.52062/jakd.v15i1.1466

Abstract

This study aims to examine the influence of corporate social responsibility (CSR) implementation, corporate image, and customer satisfaction, on customer loyalty. Variables independent were used inthis study namely Corporate Social Responsibility (CSR), corporate image, and customer satisfaction., as well as one dependent variable of customer loyalty. Customers of PT Bank Rakyat Indonesia Jayapura are used as the population in this study. The convenience sampling with a sample of 30 respondents is the technique of sampling method in thisstudy. This study uses a double linear regression analysis to analyses data. The analysis tool used is SPSS version 23. The results of this research demonstrate the implementation of Corporate Social Responsibility (CSR) has positively and significantly affects customer loyalty. Corporate Image has a positive and significant impact on customer loyalty. And customer satisfaction has a positive but does nosignificant impact on customer loyalty.
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PENGELOLAAN ASET DAERAH Bill Pangayow; Muhammad Rizky Pratama
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 (266.231 KB) | DOI: 10.52062/jakd.v11i2.61

Abstract

This study aimed to analyze the effect of an inventory of assets, legal, audit, asset valuation, as well as  the supervision and control of the asset, the asset management optimization area. Studies in Jayapura city government. This study was conducted in 29 government institutions in the city of Jayapura. Collecting data in this study is the use of questionnaires and interviews with civil servants (PNS) working in the regional work units (SKPD) Jayapura city government. The sampling technique used in this research is purposive sampling number of research samples taken as many as 66 respondents. data analysis techniques using multiple linear regression. And using SPSS 16.00. Based on the analysis using test equipment Linear Regression indicates that the asset inventory is not proven effect on the optimization of the asset management area, which means do not fit the hypothesis, individually legal audit proved positive and significant impact on the optimization of the asset management  area, individually, individually asset valuation proved no effect on the optimization of local asset management, supervision and control of assets proved to be positively and significantly to the optimization of the asset management area. While the results of the joint analysis - together / simultaneously showed that all four variables, namely an inventory of assets, legal audit, asset valuation, as well as the supervision and control of assets proved to have a significant effect / positively to optimizing the management of local assets.  Keyword: an inventory of assets, legal audit, asset valuation, monitoring and control of assets, and asset optimization

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