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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 FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA Sria Kogoya; Agustinus Salle; Anthonius H.C Wijaya
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 (389.866 KB) | DOI: 10.52062/jakd.v14i2.1457

Abstract

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHINGSECARA VOLUNTARY (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015) Shartika A. Kencana; Siti Rofingatun; Aaron M. A Simanjuntak
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 (950.178 KB) | DOI: 10.52062/jakd.v13i1.1425

Abstract

This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population ofthis study are all companies listed on the Indonesia Stock Exchange in the period of2010 to 2015. The number of companies that became sample in this study were 192observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that thevariable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditors
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Indriyani Ningsih Sinurat; Sylvia Christina Daat; Linda Y. Hutadjulu
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 (422.056 KB) | DOI: 10.52062/jakd.v14i1.1448

Abstract

This study aims to examine the influence of good corporate governance and intellectual capital to financial performance (financial performance). Corporate governance mechanisms in this research are managerial ownership, institutional ownership, and the proportion of independentcommissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model which has three components (physical capital, human capital and structural capital), and financial performance is measured by return on assets (ROA). Secondary data was used by derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The sampling technique used purposive sampling method with multiple linear regression analysis tools. Prior the regression test, the classical assumption test is done first. The results show that managerial ownership, institutional ownership and independent commissioner's proportion have no effect on financial performance, while intellectual capital has an effect on financial performance. The conclusion of this research is that intellectual capital can be used to improve financial performance if company can measure accurately but corporate governance still not proven can improve company's financial performance.
PENGARUH KOMPETENSI TERHADAP KUALITAS AUDIT APARAT PEMERIKSA INTERNAL PEMERINTAH DENGAN AKUNTABILITAS SEBAGAI PEMODERASI (Studi Pada Inspektorat Kota Jayapura, Kabupaten Jayapura, dan Kabupaten Keerom) Sylvia Christina Daat
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 (642.437 KB) | DOI: 10.52062/jakd.v12i2.1415

Abstract

Penelitian ini dimotivasi oleh masih terdapatnya permasalahan dalam pengelolaan keuangan pemerintah di era reformasi birokrasi yang mengarah pada Good Governance dan CleanGovernment, serta tuntutan akan peran Aparat Pemeriksa Internal Pemerintah sebagai early warningsystem untuk dapat mencegah terjadinya permasalahan-permasalah tersebut. Untuk itu penelitian ini dilakukan untuk memperoleh bukti empiris pengaruh variabel kompetensi auditor pada kualitas audit aparat pemeriksa internal pemerintah. Selain itu penelitian ini juga dilakukan untuk memperoleh bukti empiris pengaruh moderasi dari variabel akuntabilitas pada hubungan kompetensi auditor dengan kualitas audit. Sampel penelitian adalah aparat pemeriksa internal pemerintah pada Inspektorat di Pemerintah Kota Jayapura, Kabupaten Jayapura, dan Kabupaten Keerom. Hasil penelitian dengan menggunakan pendekatan Structural Equation Model (SEM) dengan metode Partial Least Square (PLS) dengan menggunakan solfware WarpPLS ini memberikan bukti empirirs bahwa kompetensi auditor memengaruhi pelaksanaan audit yang berkualitas, sedangkan akuntabilitas tidak memoderasi pengaruh kompetensi pada kualitas audit
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH STUDI PADA SKPD PEMERINTAH KOTA JAYAPURA Agustinus Salle; Cornelia D. Matani
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 (288.424 KB) | DOI: 10.52062/jakd.v13i2.1439

Abstract

This study aims to analyze the Effect of Characteristics of Budget Objectives and Regional Financial Management on the Performance of Local Governments in Jayapura City in order to realize good governance, and to know the factors that influence the Performance of Local Government. The data collection technique used in this study was primarily by using a questionnaire through the surveymethod for Civil Servants (PNS), namely the head of the section and sub-section in the 28 Regional Government Work Unit (SKPD) of the Jayapura City Government. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that the characteristics ofthe Budget Objective: there is no influence between budgetary participation on the performance of local governments, there is a positive and significant influence between the clarity of budget objectives on local government performance, there is no influence between budget feedback on local government performance, there is no influence between evaluation of the budget for the performance of local governments, there is no influence between the difficulty of budget objectives on the performance of local governments, there is a positive and significant influence on regional financial management on the performance of local governments
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DAN PERILAKU TIDAK ETIS (STUDI KASUS PADA SKPD DI KABUPATEN KEEROM) Agung Irjayanto Hasanudin; Bill J. C. Pangayow
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 (374.645 KB) | DOI: 10.52062/jakd.v11i1.1408

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kecenderungan kecurangan akuntansi dan perilaku tidak etis para pegawai pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Keerom. Penelitian ini dilakukan pada beberapa SKPD Pemerintah Kabupaten Keerom. Sampel penelitian ini berjumlah 53 pegawai, pengumpulan data dilakukan dengan cara menyebarkan kuesioner dengan memberi pernyataan tertulis mengenai keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, kecenderungan kecurangan akuntansi, dan perilaku tidak etis kepada responden dan dijawab dengan menggunakan skala likert. Tekhnik analisis data menggunakan uji valditas, uji realibiltas, uji multikonearitas, uji heteroskedastisitas, dan uji hipotesis menggunakan program SPSS versi 17.00 For Windows. Hasil penelitian menunjukkan bahwa : (1) keefektifan pengendalian internal berpengaruh terhadap kecenderungan kecurangan akuntansi di SKPD Kabupaten Keerom, (2) keefektifan pengendalian internal berpengaruh terhadap perilaku tidak etis di SKPD Kabupaten Keerom, (3) ketaatan aturan akuntansi berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD di Kabupaten Keerom, (4) ketaatan aturan akuntansi berpengaruh terhadap perilaku tidak etis pada SKPD di Kabupaten Keerom, (5) kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD di Kabupaten Keerom, (6) kesesuaian kompensasi tidak berpengaruh terhadap perilaku tidak etis pada SKPD di Kabupaten Keerom.Kata kunci: keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, kecenderungan kecurangan akuntansi, perilaku tidak etis, SKPD.
PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI (Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura) Andhika Dwi Abriyanti; Siti Rofingatun; Mariolin A. Sanggenafa
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 (419.307 KB) | DOI: 10.52062/jakd.v15i1.1462

Abstract

This study aims to determine the effect of internal control, compliance, additional income conditional on the ethical behavior of employees of the revenue management agency in Jayapura district. This research is correlation research or relationship, with the unit of analysis being studied are employees who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested for validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included the normality test for linearity heteroscedasticity and the linearity test data analysis method used was multiple linear regression analysis using the statistical analysis tool SPSS 25.The results ofthis study indicate that the Internal Control System variable does not have a significant effect on employee ethical behavior, while the Compliance and SupplementaryConditional variables have a significant effect on employee ethical behavior. Variables Internal control, compliance and management compensation together (simultaneous) have a positive and significant effect on employee ethical behavior.
PENGARUH PATRIOTISME, KORUPSI DAN PUNGLI TERHADAP KEPATUHAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA JAYAPURA Mip Tahul Jannah; Linda Y. Hutadjulu; Andika Rante
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 (635.86 KB) | DOI: 10.52062/jakd.v13i1.1430

Abstract

The purpose of this study is to analyze the effect of Patriotism, Corruption and Illicit Payment on taxation compliance. The population in this study is the individual taxpayers who were enrolled in KPPPratama Jayapura. The number of samples in this study as many as 100 respondents in the area of Jayapura. Sampling was done by using multiple regression analysis. The statistic description, validity, reability, classic assumption test, the coefficient of determination (R ² test), and partial regression test (t test) were tested in this research. Based on the result of data analysis indicated that the Patrotism has significant affect on tax compliance. However, Corruption and illicit payments have no significant affect on the tax compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura) Bryando Helweldery; Theo Allolayuk; Cornelia D. Matani
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 (385.183 KB) | DOI: 10.52062/jakd.v14i2.1453

Abstract

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA KAMPUNG, KEBIJAKAN KAMPUNG DAN KELEMBAGAAN KAMPUNG TERHADAP KESEJAHTERAAN MASYARAKAT (Studi Pada Kampung Distrik Sentani Kabupaten Jayapura) Yuli Kurniawati; Bill J. C. Pangayow
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 (578.31 KB) | DOI: 10.52062/jakd.v12i2.1420

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh akuntabilitas pengelolaan keuangan alokasi dana kampung, kebijakan kampung, dan kelembagaan kampung terhadap kesejahteraan masyarakat. Penelitian ini dilakukan pada kampung Distrik Sentani Kabupaten Jayapura. Jumlah sampel yang diambil sebanyak 65 responden masyarakat yang mendapatkan alokasi dana kampung dari berbagai latar pendidikan dan pekerjaan yang berbeda-beda. Penelitian ini menggunakan metode purposive sampling dengan menyebarkan kuesioner kepada responden. Teknik analisis menggunakan SmartPLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa Alokasi Dana Kampung, Kebijakan Kampung, dan Kelembagaan Kampung tidak berpengaruh signifikan terhadap Kesejahteraan Masyarakat.

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