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Journal of Applied Accounting And Business (JAAB)
Published by Politeknik Jambi
ISSN : 26855569     EISSN : 26862638     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal JAAB (Jurnal of Applied Accounting And Business) adalah jurnal peer-review yang ditujukan untuk menerbitkan penelitian-penelitian terkait penerapan akuntansi dan bisnis termasuk sistem informasi akuntansi. Jurnal ini difokuskan kepada disiplin ilmu akuntansi, bisnis, dan sistem informasi akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 154 Documents
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Metode Pembelajaran Mata Kuliah Audit: Apakah Sudah Relevan? Saura, Renda; Dwiharyadi, Anda; Afni, Zalida
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.244

Abstract

This study aims to determine the relevant learning methods used by tertiary institutions in the course audit course, which will produce graduates who have competencies that are in line with industry needs. This research focuses on identifying the learning methods currently applied by universities through semester plan learning (RPS) at various universities in Indonesia, which are obtained via the internet. As for identifying learning methods that can produce graduates who have competence in accordance with the industry, data is obtained through questionnaires distributed to accounting practitioners. This study applies a quantitative descriptive approach using survey methods. The population in this study were students majoring in accounting in Indonesia and practitioners in the fields of accounting, finance, and auditing. The results show that there is a gap between the learning methods currently applied by universities and those expected by practitioners. Higher education institutions mostly apply group discussions, while the industry applies case-based learning
PERAN BIG DATA DAN AUDIT FORENSIK TERHADAP PENDETEKSIAN FRAUD Pratiwi, Suci Rosa; Surya, Firman; Djefris, Dedy
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.246

Abstract

The large number of fraud cases that occur is still a concern for many parties, so there is a need for action that can detect fraud. One effort that can be made to detect fraud is by utilizing technology through the role of big data. Apart from that, the use of forensic audit science can also be applied in an effort to detect fraud. This research aims to analyze the role of big data in forensic auditing, and this research was also carried out to analyze the role of big data and forensic auditing in fraud detection. The research method used is a survey method with a quantitative approach. The population of this study are auditors who work in Public Accounting Firms (KAP) which researchers can reach in DKI Jakarta, Pekanbaru and Surabaya. The type of data used is primary data and the sampling technique uses the snowball sampling technique with the number of respondents obtained being 132 respondents. Data collection was carried out by distributing questionnaires via Google Form which were distributed to auditors who worked at KAP. The data analysis method uses Structural Equation Modeling (SEM) with Partial Least Squares (PLS) technique. Data processing uses SmartPLS 3.0 software. The results of this research show that big data has a positive effect on forensic audits, big data has a positive effect on fraud detection, and forensic audits have no effect on fraud detection.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MENGGUNAKAN SISTEM KEUANGAN DESA (SISKEUDES) Putri, Faradilla Almeyda; Fontanella, Amy; Handayani, Desi
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.249

Abstract

This research aims to examine the factors that influence interest in using the Village Fund Financial System (SISKEUDES). The research method used is a survey with a quantitative approach. Respondents in this research were village officials implementing SISKEUDES. Data collection was carried out using the questionnaire method. Sampling was carried out using the saturation sampling method resulting in 52 respondents. This research uses Structural Equation Modal using Partial Least Square (PLS) as the analysis method. The research results show that partially the quality of human resources and social factors have a positive effect on interest in using SISKEUDES.
ANALISIS PEMAHAMAN MAHASISWA TERHADAP KONSEP DASAR ASET, KEWAJIBAN, EKUITAS, DAN JURNAL DALAM MENINGKATKAN EFEKTIVITAS PRAKTIK KERJA LAPANGAN Ummarha, Nadhifah Yonas; Rissi, Dita Maretha; Sriyunianti, Fera; Ermatati Hatta
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.250

Abstract

This research aims to understand students' comprehension of the fundamental concepts of assets, liabilities, equity, and journals in enhancing the effectiveness of Work Practice (Internship). The study employs a qualitative research approach, with the research informants being 30 students from the Accounting Department of Politeknik Negeri Padang, selected based on their GPA grouping. The research was conducted on final-year students of the Accounting Department of Politeknik Negeri Padang  for the academic year 2022/2023, namely the Diploma of Accounting and Applied Bachelor of Accounting. The research findings indicate that (1) a number of students with an accounting background have an initial advantage in comprehending basic accounting concepts. (2) several conditions related to students' understanding of the concepts of assets, liabilities, equity, and journals were identified. (3) enhancing students' comprehension and improving the effectiveness of fieldwork practices, collaborative efforts between educational institutions and relevant industry stakeholders are necessary
Analisis Kinerja Keuangan Pemerintah Nagari Situmbuk Tahun 2018-2022 Daffa, Muhammad; Mustika, Rasyidah; Andriani, Wiwik
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.251

Abstract

This research aims to determine the financial performance of Tanah Datar Nagari Situmbuk Regency 2018-2022. The research paradigm used is descriptive qualitative. Research methods namely case studies. Data collection techniques using in-depth interviews, observation and study document. Research results The research results show that the value of the financial dependency ratio Nagari Situmbuk in 2018-2022 tends to experience an increase every year. With value The highest regional financial dependency ratio occurred in 2021, namely 99.73% and the lowest ratio value in 2020 was 99.42%. Results of efficiency ratios from 2018-2020 categorized as quite efficient, and in 2021 Nagari Situmbuk will be categorized as efficient, so This states that there will be changes from 2020 to 2021, regarding the realization of spending. The decline in the operational expenditure matching ratio amidst an increase in total operational expenditure as well as total regional expenditure in Nagari Situmbuk indicating that total expenditure other than operational expenditure in Nagari Situmbuk experienced increases and decreases. Although a percentage fee in Nagari Situmbuk is quite high. With the highest ratio of capital expenditure to total expenditure in the year 2018, namely 45.96% and the lowest ratio value in 2021 was 14.20%
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2019-2022 Herman, Atikah Pratiwi; Afni, Zalida; Sukartini
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.255

Abstract

This study seeks to assess the impact of applying the Fraud Hexagon (comprising pressure, opportunity, rationalization, capability, arrogance, and collusion) on the likelihood of fraudulent financial statements within banking companies listed on the Indonesia Stock Exchange during the period from 2019 to 2022. Employing a quantitative approach, the research utilized purposive sampling, selecting a sample of 36 companies. Logistic regression analysis was conducted on the data using IBM SPSS 26 software. Fraudulent Financial Statements were identified through restatements in the sample companies' financial statements, serving as the dependent variable. The Fraud Hexagon elements were represented by variables such as financial target, ineffective monitoring, change in auditor, change in director, frequent appearance of CEO's image, and collaboration with government projects, serving as independent variables. The findings indicate that the change in auditor and collaboration with government projects have a significant impact on the potential for financial report fraud. However, variables such as financial target, ineffective monitoring, change of director, and frequent appearance of CEO's image were found to have no effect on the potential for financial report fraud.
Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.260

Abstract

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities
Tahap Kesedaran Pelajar Terhadap Kepentingan Media Sosial Dalam Keusahawanan Rosland Buja
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.263

Abstract

Many entrepreneurs today need to change their business and service platforms in line with the current era of social media development to keep up with the changes in modern style by using social media as the main channel for marketing, sales and advertising. Due to these changes, entrepreneurs also need to adapt and gain a competitive advantage in today's highly competitive business environment. However, not all entrepreneurs or even community understand the importance of social media. Therefore, the purpose of this study is to evaluate the level of public awareness in importance of social media in entrepreneurship field. The respondents were 136 students from Politeknik Kuching Sarawak. Data were obtained from questionnaires that were randomly distributed online and analysis was conducted using SPSS software. The results of the analysis survey conducted shows that the majority of students understand the importance of social media for entrepreneurs. The implications of this study show the need for training and programs related to digital entrepreneurship. Those who understand the importance of digital gadget applications will be more easily apply and using it in any activity including the field of entrepreneurship
Kecenderungan Medium Promosi Bagi Pelajar Kolej Komuniti Kota Marudu Sabah Munir Matlin; Ahmad Sobri; Mazlin Gumbayan
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.264

Abstract

Introducing the educational services offered by Kota Marudu Community College Sabah (KKKMS) to the general public requires an effective promotional approach. However, as a government higher education institution, the implementation of promotions must optimize financial resources sensibly and ensure that information reaches the intended target audience. Therefore, the purpose of this study is to identify the most effective promotional mediums for KKKMS in disseminating information and reasons for students to enroll in KKKMS. This study also aims to identify the preferred promotional mediums for KKKMS and the students' interest in obtaining information about the educational services offered by the college. This research was conducted quantitatively with 74 KKKMS students using a questionnaire. The collected data were analyzed using Microsoft Excel software. The results of this study indicate differences between the types of effective promotional mediums for KKKMS in spreading information to prospective students, compared to the students' preference for promotional mediums they are interested in to obtain information about the college. Therefore, the College's Communication and Corporate Relations Unit (UKK) is expected to enhance the management quality of the unit in terms of promotional implementation methods through more effective mediums, to publicize the offered services to the target audience, and align UKK's finances by selecting more effective advertising platforms so that the implemented promotional approach can enhance the increasing student enrollment rate in the present time
Pengaruh Agresivitas Pajak Terhadap Nilai Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Laksmitasari Azizah, Nurifa
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.277

Abstract

The point of this exploration is to see if charge forcefulness affects organization esteem. Aside from that, this exploration likewise tests whether corporate administration components impact the connection between charge forcefulness and firm worth. Looking at the directing impact of corporate administration on the connection between charge forcefulness and firm worth in the Indonesian setting is still seldom finished. Utilizing 213 organization year tests from 2018-2022 information from 76 public organizations recorded on the IDX from the purchaser cycle area, this examination relapses (1) charge forcefulness on firm worth, (2) the association between charge forcefulness and corporate administration on firm worth. mark. The experimental outcomes give proof that charge forcefulness adversely affects organization esteem. Nonetheless, this exploration doesn't give experimental proof that the impact of duty forcefulness on organization worth can be directed by corporate administration instruments

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