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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 105 Documents
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Fraud di Pemerintahan Analisis Meta: Studi di Indonesia Natasya Febriola Haurissa; Christine Novita Dewi
Perspektif Akuntansi Vol 4 No 3 (2021)
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.v4i3.p297-319

Abstract

The aim of this research is to study the determinants of fraud in government sector using 8 years observation period. The purpose of this research is to examine the association between appropriateness of compensation, internal control system, organizational ethical culture, distributive justice, procedural justice, internal control compliance, organizational commitment, leadership style, law enforcement, unethical behavior, information asymmetry, pressure, opportunity, rationalization, performance accountability, regional income, e-government, internal audit, audit response, public official wages, collusion, ability to pay debt, individual morality, negative motivation, irregularities, risk assessment, control activities, monitoring, cash control systems, good governance, needs, and greed to fraud in government sector. This research accumulates and integrates existing studies using Meta Analysis techniques on 35 articles published between 2012-2019. Result of this study confirms the fraud triangle theory, as pressure, opportunity, and rationalizations are factors of fraud occurrence. Other variables that influence the fraud occurrence are the eligibility of compensation and unethical behavior. There are 17 variables that have been tested and robust to be a factor that influence fraud occurrence in government sector. This research can be used as a consideration of steps to be taken to prevent the occurrence of factors that can cause fraud in the government sector.
Hubungan Sistem Pengendalian Mutu Kantor Akuntan Publik dengan Etika Profesi dan Skeptisme Profesional Auditor Cici Girik Allo; Yefta Andi Kus Nugroho
Perspektif Akuntansi Vol 4 No 3 (2021)
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.v4i3.p217-238

Abstract

This study aims to examine the relationship between KAP Quality Control System with professional ethics and professional skepticism of auditor in carrying out the profession as a professional accountant. The research method used includes correlational research. The study population was the auditor of KAP in Indonesia, amounting to 96 respondents. The data collection technique uses primary data in the form of a questionnaire distributed online. The results of this study indicate that the Public Accountant Firm's Quality Control System has a positive relationship with professional ethics and professional skepticism of auditor. The importance of implementing the Quality Control System in KAP to be more effective in controlling quality service results and understanding professional ethics and high skepticism in carrying out professional duties for auditor. This research is expected to be a reference for public accounting firms in improving performance and creating a good work environment for auditor.
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
Partisipasi Kelas dalam Mata Kuliah Akuntansi: Persiapan, Frekuensi, Kenyamanan dan Pembelajaran Paskah Ika Nugroho; Agung Lestari
Perspektif Akuntansi Vol 5 No 2 (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.v5i2.p121-140

Abstract

This study aims to examine the factors that influence students’ comfort to participate in the class, and their impact on the objective measure of learning. This study uses an active learning method, which focuses on the case discussions in the management accounting class at Satya Wacana Christian University. This research obtains the data on students' initial habits and perceptions of class discussions through pre and post-test questionnaires. Furthermore, the objective measure of learning was based on students’ marks obtained from lecturers. Three marks were recorded for each student: the final exam, the case discussion, and the class participation marks. Hypothesis testing is done using multiple regression analysis. The test results show that the frequency of student participation in class discussions has a positive effect on the students’ comfort to participate in the class. The result also indicates that students’ comfort and initial GPA have a positive effect on the objective measures of students’ learning.
Tax In Nusantara: Historical Analysis of The Fiscal Sociology Dynamics Geby Febiola Lenggu; Ari Budi Kristanto
Perspektif Akuntansi Vol 5 No 2 (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.v5i2.p157-181

Abstract

This study aims to analyze the application of taxes in several civilizations in Nusantara by using fiscal sociology perspective. This study analyzes the background of tax collection and the use of the funds, by identifying the existence of Modernization, Elite, and Militaristic backgrounds as the elements of fiscal sociology view. The literatures of taxation history were analyzed to examine the research purpose. The research comprises the identification of the traditional, colonial, independence, as well as the modern period. The result shows that the tax collection in Nusantara differ time by time, in term of the fiscal sociology perspective. Tax collection with the Elite background occurred in the traditional period, namely during the Majapahit, Ancient Mataram, and Ancient Bali kingdoms. As for the Dutch, British and Japanese colonialism, there was a change in which taxes were collected based on the Elite and Militaristic reason. Furthermore, from the Indonesian independence until now, taxation is levied against the background of Modernization Dimension.
Pengaruh Sanksi Pajak dan Tax Amnesty Terhadap Keputusan Kepatuhan Wajib Pajak Meichelle Liman Pratiknjo; Lodovicus Lasdi
Perspektif Akuntansi Vol 5 No 2 (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.v5i2.p141-156

Abstract

Tax is one of the sources of state revenue and the spearhead of the state budget. The government seeks to improve tax compliance decisions by implementing tax sanctions and tax amnesty policies. This research is an experimental research which has the aim of knowing the effect of tax sanctions and tax amnesty on taxpayer compliance decisions. This study uses a 2x2 factorial experimental design conducted on undergraduate accounting students at Widya Mandala Catholic University Surabaya who have taken and passed the Taxation II course with a total of 81 participants. Experiments in this study were conducted by distributing google forms randomly to participants. Tests in this research using ANOVA. The results of this study indicate that tax sanctions and tax amnesty affect taxpayer compliance decisions. High tax sanctions tend to increase taxpayer compliance decisions compared to low tax sanctions. The existence of a tax amnesty tends to increase taxpayer compliance decisions compared to the absence of a tax amnesty.
Kerbau Toraja: Harga dan Keberlanjutan Erwin Budiyanto David
Perspektif Akuntansi Vol 5 No 2 (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.v5i2.p203-223

Abstract

Production costs become the main thing in determining the price but in certain commodities, it does not apply. In the commodity of art, objects’ production costs are not a price determination but the value that is on the object. The Toraja people have a unique view of the buffalo. They believe that buffalo is an animal that has value in Toraja customs, so the price of buffalo in Toraja is higher than other regions. This price determination is certainly seen based on the characteristics that exist in the Toraja buffalo. This study aims to determine buffalo pricing in terms of its cost elements and socio-cultural aspects. This research also intends to examine the ecological and social sustainability of this expensive price. The research method used is by direct interviews with the buffalo striped farmers resource. The result of this study indicates the cost element has a small role in determining the price of buffalo striped in Toraja. the high price of buffalo has a sustainable impact on ecological and social aspects because buffalo breeders will continue to work on the existence of buffalo striped so the Toraja traditional ceremony that requires buffalo striped can still be carried out for the people of Toraja.

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