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Perspektif Akuntansi
Published by Universitas Kristen Satya Wacana
ISSN : 26230194     EISSN : 26230186     DOI : https://doi.org/10.24246/persi.v3i3
Core Subject : Humanities, Education, Social,
Humanities Education Social Sciences Other
Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh Center for Accounting Development and Research (CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, reviewer, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan peer blind review dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, reviewer, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas. Focus and Scope Area pembahasan Perpektif Akuntansi secara luas meliputi, tetapi tidak terbatas pada: Pelaporan Keuangan dan Pengungkapan Auditing dan Akuntabilitas Akuntansi Manajemen Akuntansi Sektor Publik Pengembangan Standar Akuntansi Isu Sosial dan Lingkungan Perpajakan Sistem Informasi Akuntansi Pendidikan Akuntansi Profesi Akuntan Pengaruh Akuntansi pada Organisasi dan Individu.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 5 No 1 (2022)" : 5 Documents clear
De Galesong : Sustainability Accounting dan Dilema Masyarakat Pesisir Sultan Syah; Latifah Sukmawati Yuniar; Ibrahim Ibrahim; Sri Rahayu Syah
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p077-092

Abstract

Tujuan - mendekonstruksi realitas ekonomi, sosial, dan lingkungan di masyarakat pesisir dengan perspektif akuntansi ekonomi politik. Desain / metodologi / pendekatan - Metode kualitatif dengan paradigma postmodern dan perspektif akuntansi ekonomi politik. Hasil penelitian ini menemukan bahwa ekonomi politik akuntansi memainkan peran penting dalam "bertransaksi" seperti koin (logam) yang memiliki dua sisi yang berbeda. Dimana di satu sisi para pelaku (nelayan) memiliki kepentingan ekonomi yang berbenturan dengan pelestarian alam dan di sisi lain, kehidupan ekonomi dan sosial masih bergantung pada alam sebagai sumber utama mereka. Dengan demikian, hasil dekonstruksi yang ditawarkan dapat menyelaraskan hubungan antara masyarakat (ekonomi dan sosial) dengan alam. Implikasi Praktis - Pemerintah daerah dan pusat, khususnya kementerian kelautan dan perikanan, serta masyarakat pesisir dapat memperoleh manfaat dari akuntansi keberlanjutan sehingga kegiatan ekonomi dapat berjalan selaras dengan kehidupan sosial dan kelestarian lingkungan. Orisinalitas / nilai - hasil dekonstruksi yang ditawarkan berasal dari kearifan lokal jenius masyarakat pesisir yang mulai dilupakan. Makalah ini mencoba mendekonstruksi realitas masyarakat pesisir dalam memberikan solusi tanpa menghancurkan mata pencaharian utama masyarakat. Parameter yang menerapkan konsep triple bottom line adalah bahwa ada harmonisasi antara aspek ekonomi, sosial, dan lingkungan.
Pendidikan, Pemahaman dan Penggunaan Pembayaran Online PBB: Dengan Moderasi Generasi Marcellina Pujiono
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p047-076

Abstract

The application of online LBTT payment is one of method to fulfill tax obligation. This flexible service is provided by banks in cooperation with local government. There are several factors influence the success of this payment aplication, education level, understanding, generation as moderated variables. In fact, users of this payment application increase, especially for youngergeneration in which have distinguished attitudes. Younger generation have higer curiosity to have higher education to know more about technology, especially with daily used technologies. The purpose of this paper is to know the influence of education level, understanding and factor of generation in which can weaken or strengthen taxpayer’s enthusiasm of using application of online LBTT. This paper used primary data by distributing questionnaires directly to tax payers in Salatiga city, both those who have used and have never used online payments for LBTT. Analyzed data using logistic regression tests and different tests. Result shows that education level has no influence on using application of online LBTT, understanding the application of online LBTT has positive influence, generation does not moderate education level on applying online LBTT, generation moderates understanding of application of online LBTT.
Bias Status Quo dan Pencatatan Akuntansi : Studi Exploratif Nariswari Warashinta; Supramono Supramono
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p029-046

Abstract

This study aims to analyze the status quo bias as the reason MSME owners do not make accounting records. Exploratory Study was used in this study and data were obtained through interviews with five MSME owners in Salatiga City who are engaged in grocery and culinary businesses and they do not make accounting records. The results of the study indicates that there is a tendency for MSME owners to experience a status quo bias so that they do not make accounting records. This is because they feel comfortable, ignore the opportunity for accounting profits, stop at their desire and they feel worried about the risks that will be faced if they make accounting recods. Another finding is that the status quo bias is not permanent or dynamic,, so that if MSME owners are given certain treatment, they are likely to be willing to make accounting records
Manajemen Laba di Indonesia Signalling Ataukah Garbling? Peran Kontekstual Kualitas Audit dan Kinerja Perusahaan Artika Enggar Dwiastuti
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p093-120

Abstract

The purpose of this study is to analyze the characteristics of the earnings management phenomenon in Indonesia, whether it refers to signalling or garbling and to find out the differences between the two characters through two other variables, namely audit quality and company performance. The sample of this research is 8 manufacturing companies that present financial reports on the IDX and issue bonds from 2012-2018. This study uses TZ statistics (Tucker & Zarowin) to measure earnings management. In this study, descriptive statistical tests with mean, maximum and minimum analysis tools were used to analyze the differences between companies with high yield and low yield. In relation to hypothesis testing, this study uses the non-parametric chi-square test. The results show that the phenomenon of earnings management characteristics of manufacturing companies listed on the IDX tends to be garbling in nature. This shows that investors in Indonesia are increasingly selective in making investment decisions. The results also show that there are differences in the level of audit quality and company performance in companies with signalling and garbling characteristics
Tekanan Peran, Kompleksitas Tugas, Pelatihan Auditor, dan Kesadaran Kecurangan atas Laporan Keuangan Yefta Andi Kus Nugroho; Febriana Clarissa Bella Rambu Ngana
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p001-027

Abstract

This research aims to test the effect of role stress, the complexity of the task, and auditor training toward awereness of fraud against the financial statements. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents. The respondents in this study was an auditor who follow Professional Training organized by the Institute of Public Accountants Indonesia. Using quantitive methods such as multiple linear regression analysis, the results suggest that (1) Role stress have no effect toward awareness of fraud (2) The complexity of the task have no effect toward awareness of fraud (3) Auditor training have positive and significant toward awareness of fraud.

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