Perspektif Akuntansi
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.
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105 Documents
<![CDATA[Praktik Pengendalian Internal pada Pengelolaan Keuangan di Lembaga Kemahasiswaan ]]>
<![CDATA[Septiyan Dwi Anggara]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 2 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i2.p183-201
<![CDATA[Financial fraud cases occur in large as well as small organizations. These, even happen in the Student Council of higher education. This phenomenon calls for the need of adequate internal control. Internal control has been implemented in Student Councils. However, it requires more understanding in the effort to minimize fraud, and for sake of organization sustainability. This study aims to reveal internal control practices in financial management at the Student Council. This study uses a case study method to examine the phenomena. The data were collected by interviewing 5 (five) caretakers of the Student Council. The results of the study reveal that the practice of internal control in financial management has been implemented, but has not been comprehensive. The results of this study are expected to be a consideration to develop internal controls over financial management.]]>
<![CDATA[Tekanan Peran, Kompleksitas Tugas, Pelatihan Auditor, dan Kesadaran Kecurangan atas Laporan Keuangan ]]>
<![CDATA[Yefta Andi Kus Nugroho]]>;
<![CDATA[Febriana Clarissa Bella Rambu Ngana]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 1 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i1.p001-027
<![CDATA[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.]]>
<![CDATA[Leverage dan Kebijakan Dividen sebagai Determinan Nilai Pasar Perusahaan ]]>
<![CDATA[Lenni Yovita]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 3 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i3.p243-258
<![CDATA[The Covid-19 pandemic is a challenge for various companies, especially public companies, to continue to create company market value. This study aims to analyze the effect of Leverage and dividend policy, either partially or simultaneously on the creation of the company's market value. The sample used was 20 companies in the financial sectors that distributed dividends in the 2016-2020 period. By using multiple regression analysis technique of panel data, the results of the t-test hypothesis testing are obtained, namely both leverage (Debt To Equity Ratio) and dividend policy (Dividend Pay Out Ratio) each of which has a positive effect on the creation of the firm's market value (Market Value Added). Likewise, the results of the F test state that leverage and dividend policy have a simultaneous positive effect on the creation of the company's market value Keywords: Creating market firm value, dividend policy, leverage]]>
<![CDATA[Perlukah Tata Kelola Pengelolaan Dana Kemahasiswaan Dilakukan? ]]>
<![CDATA[Ireina Thesa Shaula]]>;
<![CDATA[Paramita Budirahayu]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 3 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i3.p225-242
<![CDATA[The phenomenon of the normalization student fund fraud at the Student Institution Faculty shown indications of fraudulent practices in the Student Institution. This study aims to learn how efficient the implementation of Good University Governance (GUG) at Faculty X, YZ University is in preventing student fund fraud. This study used a qualitative descriptive method with data collection techniques carried out by means of interviews and distributing questionnaires to the faculty legislature, faculty executive board, and faculty units. The stages in this research are divided into three parts, namely data reduction, data presentation, and drawing conclusions. The results of the study show that the Good Government University (GUG) principle that has been carried out by the Student Institution of Faculty X, YZ University is running quite well, but still needs to be improved to maximize student fund management. It is hoped that this research will bring benefits to the Student Institution of Faculty X, YZ University in assessing the risk of fraud and the controls needed in managing student funds.]]>
<![CDATA[Mampukah Gaya Kepemimpinan Mendorong Pengelolaan Keuangan BUMDes yang Akuntabel dan Transparan? ]]>
<![CDATA[Mika Puspitasari]]>;
<![CDATA[Choironi Ardiyansyah]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 3 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i3.p273-295
<![CDATA[Badan Usaha Milik Desa (BUMDes) memiliki peran penting dalam meningkatkan perekonomian desa dan meningkatkan usaha masyarakat dalam mengelola potensi ekonomi desa. Oleh karena itu, diperlukan pengelolaan keuangan BUMDes yang transparan dan akuntabel. Pengelolaan BUMDes diperlukan adanya sosok pemimpin yang dapat mendorong terciptanya tata kelola yang baik. Pemimpin diharapkan dapat menjadi panutan dalam mengimplementasikan nilai-nilai pembentukan BUMDes untuk kesejahteraan masyarakat. Penelitian ini bertujuan untuk mengeksplorasi peran kepemimpinan dalam mewujudkan akuntabilitas dan transparansi keuangan BUMDes dengan menghubungkannya melalui dua gaya kepemimpinan, yaitu gaya kepemimpinan transformasional dan transaksional. Metode penelitian menggunakan kualitatif deskriptif dengan pendekatan studi kasus pada BUMDes Samirono Mandiri. Peran pemimpin sangat penting, terutama jenis kepemimpinan transformasional, gaya kepemimpinan transformasional dapat memberikan inovasi dan mampu membangkitkan semangat anggota masyarakat untuk terlibat aktif dalam operasi BUMDes. Selain itu, pencapaian akuntabilitas dan transparansi dapat memenuhi kebutuhan seluruh pemangku kepentingan yaitu masyarakat, pengelola, dan pemerintah desa yang dalam hal ini memiliki kewenangan penuh dalam mendukung BUMDes.]]>
<![CDATA[Pengaruh Pergantian Auditor, Kesulitan Keuangan, dan Reputasi KAP terhadap Fenomena Audit Delay ]]>
<![CDATA[Gabriela Anjelin Ala]]>;
<![CDATA[Minarni A. Dethan]]>;
<![CDATA[Maria Indriyani H. Tiwu]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 3 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i3.p297-313
<![CDATA[The purpose of this study was to determine the effect of auditor switching, financial distress, and KAP reputation on the phenomenon of audit delay in property & real estate companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. This study uses three (3) independent variables, namely auditor switching, financial distress, and KAP reputation as well as one (1) dependent variable audit delay. The sampling method in this study used a purposive sampling technique with a sample of twenty-six (26) property & real estate companies listed on the Indonesia Stock Exchange for five (5) years of observation, in order to obtain a final sample of one hundred and thirty (130) data. The data analysis technique used is panel data regression analysis using the EViews 12 SV computer application program. The results of this study indicate that auditor switching and financial distress partially have no effect on audit delay. While the reputation of KAP partially affects the audit delay.]]>
<![CDATA[Analisis Kinerja Keuangan RSUD Simpang Lima Gumul Sebelum dan Sesudah Penerapan PPK-BLUD ]]>
<![CDATA[Anneke Shierly Frycillia Widodo]]>;
<![CDATA[Erna Puspita]]>;
<![CDATA[Sigit Puji Winarko]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 3 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i3.p259-272
<![CDATA[PPK-BLUD is one of system which give flexibility for SKPD to build and opeate bussiness practice and still have a priority to increase a service quality for public. One of the goals of the estabilishment of a PPK-BLUD is to realize a prosperous society. BLUD status widely applied in the health service environment such as health center or general hospital. One of the hosptal which applied a BLUD system is RSUD SLG Kediri. RSUD SLG is under the aupspices of the Kediri District Health Office. This research have an purpose to analyze financial performance of RSUD SLG Kediri before and after applied PPK-BLUD. The variabel used in this research is some of financial ratio such as profitability ratio, liquidity ratio and solvability ratio.The analysis technique used is Paired Sample T Test. The statistical result show that Asymp sig is 0,010 or less than 0,05. So it can be conclude that there are different on financial performe of RSUD SLG before and after applied PPK- BLUD]]>
<![CDATA[Pengaruh Koneksi Politik terhadap Tingkat Real Earnings Management di Indonesia ]]>
<![CDATA[Feby Astrid Kesaulya]]>;
<![CDATA[Weny Putri]]>;
<![CDATA[Khairunnisa Khairunnisa]]>
<![CDATA[ Perspektif Akuntansi Vol 6 No 1 (2023) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v6i1.p1-14
<![CDATA[The Objective of this research was to prove that there is a correlation between political connections with real earnings management. Some of the previous research had shown the result that political connections positively effected earnings management level, but some others found different results. Political connections in this research were measured by the sum of politically connected board of director and politically connected board of commissioner. This research was conducted in Indonesia using publicly listed manufacture companies. A total sample in this research is 297 firm years. The results of this research are not supported the hypothesis which was previously developed. This research showed that both politically connected board of director and politically connected board of commissioner are not affected the real earnings management practices. It can be resulted from the insignificant number of politically connected board of director and politically connected board of commissioner in the sampel. So that the political connection could not be the predictor of real earnings management in this research.]]>
<![CDATA[Pengelolaan Keuangan Desa Melalui Akuntabilitas, Transparansi Dan Partisipasi Masyarakat ]]>
<![CDATA[Baihaqi Baihaqi]]>;
<![CDATA[Dri Asmawanti-S]]>;
<![CDATA[Muhammad Redho Putradana]]>
<![CDATA[ Perspektif Akuntansi Vol 6 No 1 (2023) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v6i1.p15-36
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi, partisipasi masyarakat terhadap pengelolaan keuangan desa. Alasan memilih topik penelitian ini karena pengelola keuangan desa atau manajemen desa, dituntut oleh masyarakat untuk dapat meningkatkan kinerja pengelolaan dan pertanggungjawaban dana desa. Penelitian ini dilakukan di desa pada Kabupaten Bengkulu Utara dengan menggunakan teknik pengambilan sampel yaitu purposive sampling. Pendekatan penelitian ini adalah menggunakan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini menggunakan data primer yang diperoleh dari hasil penyebaran kuesioner kepada kaur keuangan, kasi pemerintahan, BPD, kadun 1 dan kadun 2 pada desa-desa di Kabupaten Bengkulu Utara dengan sampel sebanyak 45 responden. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa akuntabilitas berpengaruh positif terhadap pengelolaan keuangan desa, transparansi berpengaruh positif terhadap pengelolaan keuangan desa, partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa.]]>
<![CDATA[Factors Affecting Audit Quality of BPKP – Central Java Chapter ]]>
<![CDATA[David Adechandra Ashedica Pesudo]]>;
<![CDATA[Camelia Idriana Kurniadi]]>;
<![CDATA[Samuel Martono]]>;
<![CDATA[Gracella Theotama]]>;
<![CDATA[Jean Stevany Matitaputty]]>
<![CDATA[ Perspektif Akuntansi Vol 6 No 1 (2023) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v6i1.p56-73
<![CDATA[This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.]]>
