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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 185 Documents
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Peran Mediasi Pertumbuhan Ekonomi pada Pengaruh Desentralisasi Fiskal terhadap Ketimpangan Pendapatan Daerah Luluk Desva Fitriah; Diah Hari Suryaningrum
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14720

Abstract

This study aims to examine and prove the effect of fiscal decentralization on regional income inequality with economic growth as a mediating variable. This study is quantitative. The research population is provincial governments in Indonesia in 2017-2021. Sample selection using purposive sampling techniques. The research sample amounted to 15 provincial governments. Data analysis technique in this study using Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPLS 7.0 software. The results showed that fiscal decentralization has no effect on regional income inequality. Fiscal decentralization affects economic growth. Economic growth affects regional income inequality. Fiscal decentralization with economic growth as a mediating variable affects regional income inequality. The implication of this research is fiscal decentralization that has been running needs to be optimized. This is to realize equitable distribution of regional income and increase economic growth. In addition, the government needs to pay special attention to areas that have high economic growth rates. However, it is followed by a high income inequality.
Analisis Pengaruh Faktor Internal Perbankan Syariah Dan makro Ekonomi Terhadap Pembiayaan Berbasis Bagi Hasil Muti Atul Hasanah; Mulia Amirullah; Eris Munandar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14857

Abstract

This study aims to analyze in depth the influence of Third Party Funds (DPK), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Financing Deposit Ratio (FDR), and Inflation Rate on Profit Sharing Financing at Islamic Commercial Banks in Indonesia . This study uses secondary data. This study uses a quantitative descriptive approach using the Vector Error Correction Model (VECM). The results of this research data processing indicate that the results of the Granger Causality Test, there is a causality relationship to the DPK, NPF, and CAR variables on Profit Sharing Financing, but in the FDR and Inflation variables there is no causality relationship to Profit Sharing Financing. The CAR variable instrument based on the analysis of the results of the Vector Error Correction Model (VECM) Estimation Test has a significant positive impact with a high coefficient on Profit Sharing Financing. The CAR variable instrument based on the analysis of the results of the Impulse Response Function Test (IRF) is the variable that has the most and the highest shocks are responded to by the research variables. The CAR variable instrument based on the analysis of the Variance Decomposition (VD) test results is a variable that has a composition and a large role of shocks responded to by the research variables. The variable inflation instrument based on the analysis of the results of the Impulse Response Function (IRF) Test and the analysis of the Variance Decomposition (VD) Test has not occupied the largest response and the largest composition for other variables
Kinerja penginputan transaksi akuntansi berbasis akrual secara manual pada penyusunan laporan keuangan Novika Simon Sambo; Abigael Fiskah Rerung; Asriani Datu Pare Limbong; Agussalim Waangsir
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14683

Abstract

Performance of manually inputting accrual based accounting transactions in the preparation of financial reports. Advances in technology today greatly affects the company to move forward. Not a few applications that can help the preparation and transactions in accounting to be accurate. However, there are still many who use the manual  preparation or recording method because of the high cost of the application as well as the difficulty in using the application as well as the difficulty in using the application and the factor of companies that do not have sophisticated systems. The purpose of this research is to find out how the performance in inputting manual based accounting transactions. The performance of inputting accrual based accounting transactions in the preparation of financial reports provide more comprehensive information, not only on the budget, the data produced is also more efficient data. Manually inputting accounting transactions minimize the risk of errors or confusion by financial workers related to company credibility. Manual accounting is more trusted among companies because sometimes accounting using applications or computerization can be changed by anyone without being noticed. Entering accrual based transactions manually can also help companies minimize costs, so that a small organization or small company does not have to pay to buy computerized systems and software that are quite expensive. Entering transactions manually has an important role for the company because it is a medium of communication in financial reporting
Peran Intellectual Capital Dalam Kinerja Keuangan Syariah Abdul Nasser Hasibuan; Windari Windari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14937

Abstract

The results of this study aim to determine the Role of Intellectual Capital in Islamic Financial Performance. Simple research method The data source used is secondary data taken from the sites www.ojk.co.id and www.bankbrisyariah.co.id and www.bankbtpn syariah.co. identifier. The samples used were 48 samples. The analysis technique used was descriptive test, normality test, panel data analysis method, hypothesis testing namely t test, determination test (R2), and simple regression, then the data were analyzed using version 9 review. Based on the results of partial hypothesis testing (t test ) shows that iB-VAIC has a positive effect on Return On Assets with the level of influence tcount ttable, while the test of the coefficient of determination (R2) shows iB-VAIC has a positive effect on Return On Assets with an influence level of 82.55%. 45% is explained by other variables not discussed in this study.
Pengaruh Kepercayaan Terhadap Pemerintah, Pelayanan Publik dan Kompetensi Pegawai Terhadap Efektivitas E-Government System Di Jawa Timur Hilda Salma Jundia; Aris Eddy Sarwono
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14056

Abstract

The purpose of this study is to analyze the condition of public trust in the government, compliance with public services, and employee competency assessment, as well as the use of e-government systems in the East Java region. On the other hand, the condition of public trust in the government has increasingly become the main focus of domestic problems in recent years. So it is necessary to have competent government officials to restore public trust in the government as before. The competence of the government, in this case, is that which is able to keep up with technological developments which are increasing rapidly over time so that all fields depend on technological advances, one of which is e-government/digital-based governance. Indonesia has ranked 11th from 88th in 2020 and 107th in 2018 as evidenced by the Open Government Data Index, from the same scale of 0 to 1, Indonesia managed to get a score of 0.9014 and managed to register its name in the Very High Open Government Data Index group (OGDI). This study used a qualitative descriptive method with a literature approach. Research data were obtained through literature studies and theoretical studies from various scientific sources. The results of this study show that there are good conditions related to the condition of e-government utilization in East Java. Apart from that, the development and training carried out by the central government of East Java for government officials make a good strategy for employee competency so that the public services provided will be maximized and public trust will improve again.Tujuan dari penelitian ini adalah untuk menganalisis kondisi kepercayaan publik terhadap pemerintah, kepatuhan pelayanan publik, dan penilaian kompetensi pegawai, serta pemanfaatan e-government system di wilayah Jawa Timur. Disisi lain kondisi kepercayaan publik terhadap pemerintah yang semakin menurut menjadi fokus utama permasalahan dalam negeri dalam kurun waktu bertahun-tahun ini.  Sehingga perlu adanya aparat pemerintah yang kompeten untuk mengembalikan kepercayaan masyarakat terhadap pemerintah seperti sedia kala. Kompetensi pemerintah dalam hal ini yakni yang mampu dalam mengikuti perkembangan teknologi yang kian pesat seiring dengan berjalannya waktu sehingga segala bidang bergantung pada kemajuan teknologi salah satunya yakni e-government/ tata kelola pemerintahan berbasis digital. Indonesia naik peringkat 11 dari urutan 88 di tahun 2020 dan urutan 107 di tahun 2018 dibuktikan dengan Open Government Data Index, dari skala yang sama yakni 0 sampai 1, Indonesia berhasil mendapatkan skor 0.9014 dan berhasil mencatatkan namanya pada grup Very High Open Government Data Index (OGDI). Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan literature. Data penelitian diperoleh melalui studi pustaka dan kajian teoritis dari berbagai sumber ilmiah. Hasil penelitian ini memperlihatkan adanya kondisi yang baik terkait kondisi pemanfaatan e-government yang ada di Jawa Timur. Selain itu adanya perkembangan dan pelatihan yang dilakukan pemerintah pusat Jawa Timur terhadap aparat pemerintah menjadikan strategi yang baik untuk kompetensi pegawai sehingga pelayanan publik yang dberikan akan maksimal dan kepercayaan masyarakat akan kembali membaik
Pengaruh Komisaris Independen, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Consumer Non Cyclicals Novita Wafiq Azizah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14898

Abstract

This study examines the effects of independent commissioners, profitability, and company size on tax avoidance in consumer non-cyclical companies listed on the Indonesian Stock Exchange between 2019 and 2021. To measure tax avoidance, the study used the effective Tax Rate as the dependent variable, while independent commissioners, profitability, and company size served as independent variables. The number of the research samples taken from 22 companies obtained using by purposive sampling method. The data were analyzed using the multiple linear analysis method. The outcome demonstrates that tax avoidance is negatively impacted by company size, profitability, and independent commissioners.
Analysis of the Implementation of PSAK 46 on Report Quality Improvement Finance Siti Fadhila Zanaria
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14500

Abstract

 ABSTRACT.Application of PSAK 46 regarding the accounting treatment of income tax at PT. Rizki Cemerlang Transportaco is a good step to improve the quality of presentation of financial reports in order to make the right decisions. its financial statements refer to Financial Accounting Standards (SAK), so that the income reported in the income report is not necessarily the same as the profit value in accordance with tax regulations. Therefore, companies need to keep records of deferred tax in anticipation of the consequences of income tax (deferred tax assets and liabilities) both in the present and in the future. Deferred tax occurs when the current tax burden according to accounting is different from the current tax payable (tax payable in the current year according to tax regulations). 
Analisis Faktor-Faktor Akuntabilitas Pengelolaan Dana Desa Warih Ning Sabdosih; Aris Edy Sarwono
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14377

Abstract

The purpose of this study to describe the factors that influence the accountability of managing village funds in Nawangan District, Pacitan Regency. In this study using qualitative methods, the data used are secondary data obtained from reference sources that have a relationship with the research objectives. The results of this study indicate that community participation, competence of village officials, use of information technology and internal control systems affect the accountability of managing village funds.
Kinerja Keuangan PT. Krakatau Steel Tbk Membaik?: Tinjauan Analisis Laporan Keuangan Abdul Latif; Primaraga Sumantri Indra Wicaksana; Nani Hartati; Nur Hidayati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14610

Abstract

Financial reports are an accurate information instrument for assessing company performance for investors, companies and the public. PT. Krakatau Steel (Persero), Tbk, is the only state-owned company in Indonesia's steel industry. Thus, the company's status and performance are highly monitored by the government, investors, and the general public because it is a benchmark for the development of the steel industry. Issues related to the company's poor financial performance in several periods made the researchers aim to analyze the performance of the company's financial statements. This research aims to analyze the performance of the company's financial ratios items such as profitability, solvency, activity, liquidity, and profit growth ratios for the 2018-2021 period. The analytical method used in this study is a descriptive quantitative analysis of the company's financial ratios. The results of the study assume that the profitability ratio is in the unhealthy criteria, the liquidity ratio is assumed to be in the unhealthy criteria, the activity ratio is assumed to be in the unhealthy criteria, the solvency ratio is assumed to be in the reasonably good criteria, the growth ratio is assumed to be in the unfavourable criteria in the study period.
Pengaruh Kompetensi, Partisipasi Penyusunan Anggaran, Dan Motivasi Terhadap Kinerja Perangkat Desa Imam Puji Prastawa
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14630

Abstract

Perangkat Deisa adalah peilaksanaan administrasi deisa. Keimajuan peimeirintah deisa dalam meinyeileisaikan bagian meireika seisuai kualitas dan jumlah seisuai prasyarat ini diseibut kineirja. Peirangkat deisa dapat dipeingaruhi oleih keiteirampilan, dukungan dalam peireincanaan, dan inspirasi. Obyeik peineilitian adalah peirangkat deisa di Keicamatan Pancur. Informasi teintang kineirja teirgantung pada teirkumpulnya biaya pajak tanah dan bangunan, dan anggaran deisa. Teiknik peingumpulan data yang digunakan adalah meitodei surveii, deingan meinggunakan kueisioneir. Teiknik peineintuan sampeil yang akan dilakukan deingan meinggunakan sampeil jeinuh. Dimana seiluruh reispondein peirangkat deisa di wilayah Pancur dijadikan seibagai sampeil. Seibeilum analisis dilakukan, teirleibih dahulu dilakukan uji instrumein, keimudian dilakukan uji hipoteisis untuk meingeitahui peingaruh yang diduga antara variabeil beibas dan variabeil teirikat. Beirdasarkan hasil dari beibeirapa uji yang dilakukan bahwa kompeiteinsi beirpeingaruh signifikan pada kineirja, partisipasi peinyusunan anggaran tidak beirpeingaruh signifikan pada kineirja, dan motivasi tidak beirpeingaruh signifikan pada kineirja peirangkat deisa. Beirdasarkan hasil analisis data peineilitian, maka diambil keisimpulan seibagai beirikut: 1. Kommpeiteinsi beirpeingaruh teirhadap kineirja peirangkat deisa. 2. Partisipasi peinyusunan anggaran tidak beirpeingaruh teirhadap kineirja peirangkat deisa. 3. Motivasi tidak beirpeingaruh teirhadap kineirja peirangkat deisa.

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