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Imang Dapit
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JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Published by Universitas Dian Nuswantoro
ISSN : -     EISSN : 27232522     DOI : https://dx.doi.org/10.56696/jaka.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal Akuntansi, Keuangan dan Auditing) mempublikasikan hasil penelitian untuk memberikan kontribusi baru untuk literatur Akuntansi, Keuangan dan Auditing. Topik Jurnal JAKA terkait dengan semua aspek akuntansi, tetapi tidak terbatas pada topik berikut: 1. Financial Accounting 2. Management Accounting 3. Accounting Information System 4. Auditing 5. Corporate Governance 6. Behavioral Accounting 7. Professional Accounting Ethics 8. Public Sector Accounting 9. Accounting Education 10. Islamic Accounting 11. Capital Market 12. Ethics and Professionalism of Accountant 13. Corporate Social Responsibility
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 169 Documents
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Pengaruh Kompensasi , Kedisiplinan Dan Teamwork Terhadap Motivasi Kerja Pegawai Perangkat Desa Di Desa Padangsari Kecamatan Majenang Kabupaten Cilacap (Studi Kasus Pada Kantor Balai Desa Padangsari Tahun 2022-2023) Aulia Firda; Saur Panjaitan
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8980

Abstract

The purpose of this research is to find out what factors influence the provision of compensation, discipline, and teamwork on the work motivation of village officials in Padangsari village, Majenang sub-district, Cilacap district. Observing what influences the provision of compensation to apparatus employees in the village of Padangsari sub-district, Cilacap district. This research uses quantitative research methods. This type of research is to use a quantitative research type, the population of village officials and a sample of 97 employees. This study uses Structural Equation Modeling (SEM) analysis to determine how much independent influence the dependent variable has through the intervening variables using the Lisrel 8.8 program. Based on the results of research in the District, it is known that there are 5 factors that influence the provision of compensation to employees, namely: education, workload and responsibilities, position, rank or class, and work performance. The results of the study show that there are differences in the awarding of Rank Compensation (Group) which is also a factor to consider in increasing the compensation received by a person.
Pemikiran Abu Yusuf tentang Pajak dan Relevansinya di Zaman Sekarang Yola Aprilia Sibagariang; Hendra Hendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8847

Abstract

Taxes are the largest source of state revenue. Government development and operational budgets have a large dependence on taxes. Tax implementation has existed since Prophet Muhammad SAW, tax implementation continues. During the Abbasid dynasty, there was a scholar named Abu Yusuf who wrote about taxation at the request of Amir Al-Mu'minin, Abu Yusuf was asked to prepare a comprehensive book that could be used as evidence of legal tax collection, which was compiled to avoid people's pressure. Abu Yusuf tends to expose diverse economic thought by using qiyas analysis and begins with an in-depth study of the Qur'an, the hadith of the prophet, atsar sahabi, and also the practices of the rulers. The basic idea is to realize al-maslahah al-ammah (public interest). This approach produces diverse, more relevant and consistent ideas. In the case of taxes, he has developed clear principles that in the coming centuries may be known to economists as rules of taxation.
Dampak Globalisasi Terhadap Dinamika Budaya Dalam Konteks Komunikasi Bisnis Ayu Lestari Sitio; Cai Siregar; Dinda Karunia Putri; Suhairi Suhairi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8791

Abstract

This article discusses the impact of globalization on cultural dynamics in the context of business communication. Globalization has changed the business landscape with intense cultural exchanges thereby increasing interactions between countries. In the context of business communication, complex cultural dynamics can influence the way individuals and organizations communicate, interact, and build effective business relationships.The writing of this article uses the literature or literature study method, in which the authors reveal that globalization has brought many significant changes in business and cultural communication. In the context of global business communication, the important aspects are the growth of multiculturalism, the adoption of global languages, and the influence of culture in marketing. In dealing with the dynamics of diverse cultures it is also very important to have a good cultural understanding, adopt communication styles, and use effective strategies.
Analisis Dampak Sosial Dan Ekonomi Pada Program Pemberdayaan Masyarakat Berbasis Sumber Daya Harahap, Reiki Nauli
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.7912

Abstract

This study aims to analyze the social and economic impact of resource-based community empowerment programs. The program, which was initiated by a company in Kalimantan, utilizes and develops the potential of weaving as local wisdom through corporate social responsibility activities. The social and economic impact is manifested in the form of community satisfaction as beneficiaries of the program. Community satisfaction is assumed to be the success of the program and providing social and economic impact to the beneficiaries. This research uses quantitative methods. Data was collected by interviewing the overall beneficiaries of the program, a total of 23 people. Data collection using purposive sampling techniques. The data analysis technique uses a simple average value by comparing the weighted value and the weighted value so that a percentage of the satisfaction value is obtained. The next analysis technique is servqual analysis, which is to compare the value of expectations and the value of reality of criteria. The results showed that beneficiaries felt the social and economic impact of the resource-based community empowerment program with a value of 4.90 or 97.95%. This research is only able to analyze simple social and economic impacts, it is necessary to measure the impact with other methods as a comparison, namely by using social return on investment (SROI).
Pengaruh Ukuran Perusahaan, Audit Internal, Opini Audit, Ukuran KAP, Terhadap Audit Delay Pada Perusahaan Sektor Batu Bara Sugiyanti, Dedek; Sekarsari, Wida Dwi; Septilia, Nike Gadis; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8238

Abstract

This study aims to determine the effect of company size, internal audit, audit opinion, KAP size, on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive type with a comparative causal approach, which is measured using the classic assumption test method, a method based on multiple linear regression and hypothesis testing with SPSS 26. The population in this study is 20 companies and the period used is 2019 to 2021. The sample determined based on purposive sampling method with a total sample of 60 Financial Statements. The results of the study prove that company size has a significant and negative effect on audit delay, internal audit has no significant effect on audit delay, audit opinion has a positive and significant effect on audit delay, KAP size has no significant effect on audit delay.
Pengaruh Opini Audit, Audit Tenure, Audit Switching Terhadap Audit Delay Pada Perusahaan Batu Bara Novita, Della; Waradityas, Selvi Agustin; Febrianti, Rindi Antika; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8251

Abstract

Audit delay is the length of time required to complete the audit report which is calculated starting from the closing date of the financial year until the date of issuance of the audited report. The purpose of this research is to find out how the influence of audit opinion, audit tenure, audit switching on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). The factors tested in this study are audit opinion, audit tenure, and audit switching as independent variables and audit delay as the dependent variable. The sample in this study are coal sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period, totaling 16 companies. The analysis technique of this study uses the classical assumption test, multiple linear regression equations, and hypothesis testing with SPSS 26. The results prove that audit opinion has a positive effect on audit delay, audit tenure has a negative effect on audit delay, audit switching has a negative effect on audit delay.
Kinerja Keuangan Daerah Kabupaten Sarolangun Sebelum Dan Selama Covid-19 Riszki, Riszki; Yudi, Yudi; Kusumastuti, Ratih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8415

Abstract

This research aims to see how the performance of Sarolangun Regency was carried out during the emergence of the Covid 19 pandemic.  This research belongs to a quantitative descriptive type with a comparative concept with the Paired Sample T-Test on APBD with analysis of the ratio of fiscal decentralization, regional financial independence, and the effectiveness and efficiency of PAD.  In the analysis used, it shows the results of a very poor ability to implement decentralization, lack of independence in carrying out financial performance which is still in an instructive relationship pattern, and the effectiveness of PAD which is ineffective because it fluctuates and tends to decrease, and the efficiency of PAD which included in the criteria of inefficiency.  The conclusions that can be drawn from the results of testing the variables do not show any significant differences in fiscal decentralization, regional financial independence, and PAD efficiency, except for the PAD effectiveness variable has significant differences.  However, overall the financial performance of Sarolangun Regency did not experience any difference either before or during the Covid-19 outbreak. 
Tinjauan Kebijakan Diskon Logam Mulia Dalam Upaya Meningkatkan Pendapatan Penjualan PT. Pegadaian UPC Cibadak Anggraeni, Sherlyana; Sudarma, Ade
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8416

Abstract

This study aims to determine the mechanism of precious metal discount policy and what efforts have been made by PT. Pegadaian UPC Cibadak in increasing sales of precious metals. In the preparation of this study, the object of research researched by the author is discounts on the sale of precious metals at PT. Pawnshop UPC Cibadak. In this study, researchers used qualitative methods and descriptive approaches. The results showed that sales and revenue of precious metals increased during the discount period, in early January 2022 PT. Pegadaian UPC Cibadak sells precious metal products measuring 25 grams with sales revenue of Rp. 23,497,000, - and the most sales in September PT. UPC Cibadak pawnshop sold 201 grams and sales revenue of Rp. 160,720,000,-. This has a positive impact on PT. Pawnshop UPC Cibadak.
Analisis Penanganan Pembiayaan Mikro Dengan Akad Murabahah Pada Nasabah Yang Meninggal Dunia Sebelum Jatuh Tempo Marcellina, Silvia; Sulaeman, Sulaeman
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8427

Abstract

The purpose of this study was to find out how to handle microfinance with murabahah contracts for customers who died before maturity. This research was conducted using a qualitative method with a descriptive approach. The data collection method that the author uses is the method of observation, interviews, documentation and triangulation related to microfinance with murabahah contracts at Bank Syariah Surade Branch Offices. Based on research results. Handling is carried out for cases of customers who die before maturity, namely by claiming life insurance at insurance institutions and freeing heirs who have payment obligations in installments.
Analisis Restrukturisasi Piutang Kredit Pemilikan Rumah Pada Bank BTN Kc Sukabumi Averilliana, Carissa; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8481

Abstract

The purpose of this study is to find out how the credit/receivable restructuring process at Bank BTN Kc Sukabumi is. The method used in this study is a qualitative descriptive method using both methods of data collection. Observations of the problem in the form of interviews were examined both as primary and secondary sources. Based on the research results obtained, the process of restructuring mortgage credit/receivables at Bank BTN KC Sukabum was carried out by dividing it into several patterns, namely there were 3 patterns, arrears to increase current installments, addition of time period, new installment period. After all that has been done, along with the submission process, there is a form that must be filled in, the conditions are such as KTP, NPWP, after that if the files are ready the bank will process the Pia Ilon tool/system at the bank to see what the results are displayed, later there is an addendum (additional letter of agreement) regarding the restructuring, whether approved or not, and if approved, which of the three drafts is approved.

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