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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 171 Documents
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Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kecamatan Sedati Kabupaten Sidoarjo Amelia, Neneng Musyrifatul; Hidayat, Muhammad Taufiq
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10739

Abstract

This research was conducted in connection with Accountability for Management of Village Fund Allocations in Sedati District, Sidoarjo Regency. The aim of this research is to determine and analyze the application of the principle of Accountability in managing Village Fund Allocations in the Five Villages in Sedati District, Sidoarjo Regency. This type of research uses qualitative methods with a descriptive approach. The data sources used are primary data sources and secondary data sources. Researchers analyzed data by means of data transcription, source triangulation, and data reduction. The stages that researchers carried out started from observation, interviews, and documentation. The data processing process uses data transcription, source triangulation, data reduction, and drawing conclusions. Data analysis for managing Village Fund Allocations has five stages, namely planning, implementation, administration, reporting and accountability. The results of this research show that all stages in the management of Village Fund Allocations have run well in accordance with the principles of Accountability and PERMENDAGRI Number 20 of 2018 concerning village financial management.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon Susilawati, Pina; Nurodin, Idang
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10741

Abstract

This study aims to find out 1) know the application of accounting information systems, 2) know the application of accounting information systems for lending 3) know the application of effective internal control systems at PT. Regional Development Bank of West Java and Banten, Tbk KCP Jampang Kulon. The type of research used is a descriptive qualitative method, where this research data is obtained from direct observation and interviews with Bank BJB and obtained from documents related to this study. The results of this study show that the accounting information system at Bank BJB KCP Jampang Kulon has been implemented and most of them are good enough according to the provisions at Bank BJB and have fulfilled the elements of the accounting information system components. However, there are weaknesses in the system used, namely there are still problems that occur such as errors and also the sharing of accounts with other users so that it can result in errors in transactions and the blame party is the owner of the account. As for the accounting information system for lending, it has also been implemented in accordance with the lending procedure at Bank BJB KCP Jampang. In addition, the internal control system of Bank BJB KCP Jampang Kulon has also been implemented and most of them are effective and have fulfilled the internal control components according to COSO. In practice, the components that are run are effective, but the LMS system used is still not effective because there are still errors and there are still sharing SLIK accounts with other KCPs so that it can hamper the SLIK submission process.
Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank BJB KCP Cicurug) Hidayat, Imam Riyadi; Nugroho, Gatot Wahyu; Indrawan, Andri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10742

Abstract

This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The results of the research show that Bank BJB KCP Cicurug has implemented a comprehensive internal control system in managing credit risks. The credit granting process is conducted through strict evaluation stages, including credit feasibility analysis and financial assessment. Credit monitoring and supervision are carried out continuously to identify potential credit delinquencies and take appropriate actions. Bank BJB KCP Cicurug also has accurate and transparent accounts receivable recording procedures and a professional debt collection team. Additionally, the bank has a careful bad debt provisioning policy to manage problematic debts. Although the internal control system implemented by Bank BJB KCP Cicurug has significantly contributed to managing credit risks, the research also identified several challenges that need to be addressed.
Analisis Sistem Penyaluran Kredit Perbankan (Studi Kasus Pada PT BPR Supra Artapersada Kantor Pusat Operasional) Zhafirah, Luthfiah; Sudarma, Ade; Suherman, Acep
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10743

Abstract

The banking industry has a role to support the economy which can be done through collecting funds and channeling it back in the form of credit, so that the bank is tasked with being a financial intermediary that connects existing funds from economic units with excess funds to economic units that need financial assistance (deficit), whether it's for working capital, investment and consumption (Effendi 2020). This study aims to find out whether the credit distribution system implemented by PT BPR Supra Artapersada at the Operational Head Office is based on procedures. Use of Qualitative Description as a method in this study, the data used is by collecting data from research objects and analyzing procedures and credit distribution systems. The research data was collected through interviews, observation, and documentation. The results of the research show that credit distribution processes are carried out in various stages of the procedure, namely: the credit application stage, the interview stage, data analysis, debtor visits, collateral assessment, credit analysis, credit decisions, credit binding, and credit disbursement. By having an in-depth understanding of this process and the factors that influence it, we can identify areas for improvement and implement relevant measures to enhance the success of the credit distribution system.
Pengaruh Karakteristik Perusahaan Dan Karakteristik Auditor Terhadap Audit Report Lag Susanto, Androni; Tang, Sukiantono; haryanti, Rizka
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10744

Abstract

This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to Abstract- The purpose of this writing is to examine and analyze the factors that influence auditor efficiency in completing the audit process which is proxied by audit report lag. The factors used in this research were selected by looking at company characteristics and auditor characteristics. Design/methodology/approach, company characteristics are proxied by Board Independence, financial condition, and profitability, while auditor characteristics are proxied by auditor reputation. The population of this research is all companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, the number of samples obtained from 231 companies. Findings, ehe research results show that partially the financial condition variable has a significant negative effect on audit report lag. Meanwhile, the auditor reputation variable shows a significant influence on audit report lag.
Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model Nabila Jasmine, Adinda; Prajanto, Agung; Dapit Pamungkas, Imang; Minarso, Bambang
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10749

Abstract

This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this study contained 96 samples. WarpPLS version 8.0 software was used to help with the statistical data analysis needed to test the hypothesis. This study found that pressure, opportunity, and rationalization have a positive effect on fraudulent financial statements, while capability has no effect on fraudulent financial statements. In addition, institutional ownership is able to moderate the relationship between pressure on fraudulent financial statements and opportunity on fraudulent financial statements.
Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening Familia Irene, Bella; Iriyadi, Iriyadi; Hasibuan, David; Saurmauli Pangaribuan, Windawaty
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10754

Abstract

The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good governance; (2) Internal supervision influences good governance; (3) Good governance influences the performance of local government agencies; (4) The implementation of public sector accounting has a positive effect on the performance of local government agencies; (5) Internal supervision has a positive effect on the performance of local government agencies; (6) Good governance mediates the influence of the implementation of public sector accounting on the performance of local government agencies; and (7) Good governance mediates the influence of internal supervision on the performance of local government agencies.
Pasar Modal Dan Pengaruhnya Terhadap Perekonomian Di Indonesia Dewi Lubis, Putri Kemala; Br Silalahi, Hanna Hotmian; Fitria Sinaga, Anisa; Nidia Sapma, Putri; Sitio, Veranita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10755

Abstract

The capital market is a financial instrument that plays an important role in supporting and disrupting economic progress in a country. This research aims to find out how much influence the capital market has in advancing the economy in Indonesia and what challenges and obstacles are experienced in its implications. The research method used is a qualitative research method using a literature study approach. An overview of several relevant articles from the Sinta indexed journal shows that the capital market is closely related to economic growth in a country. This study clearly states that for a country's economy, the capital market plays a dual role as a means of providing funding for both government and private businesses and a means for investors who wish to invest their capital in a company to gain profits. In conclusion, the capital market is a bridge for society which also contributes to supporting the economy in a country.
Optimalisasi Manajerial Pengelolaan Dana Bantuan Sosial Selama Pandemi Covid 19 Didesa Sumberejo Mranggen Kabupaten Demak Yusroni, Nanang; Irhamni, Ricza; Purnomo, Purnomo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10770

Abstract

The Sumberejo Village Office is tasked with carrying out government, development and community affairs, as well as carrying out public services in the field of Population Administration based on Demak Regency Regional Regulation Number 10 of 2014, one of which is serving community administration. During the PPKM period there were various obstacles in determining the target strategy for targeting poor people who would be given social assistance, so far the process of collecting data on poor families is currently carried out by each RT manually on writing paper, to then be given to Village staff, there are obstacles in processes related to the length of time each RT provides data information and preparing data recapitulation reports. Apart from that, there are other obstacles related to the process of determining the provision of poor funds because there is no simulation of the calculation method. By supporting decisions to provide funds for underprivileged communities using the Analytical Hierarchy Process (AHP) method which can later support determining assistance for the community. The criteria used in providing PKH funds are education, employment, income, status, age, residence, health and number of children.
Pengaruh Free Cash Flow Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang (Studi Kasus Pada Perusahaan LQ 45 Di Bursa Efek Indonesia Tahun 2018-2021) Muhammad Alif, Atiqullah; Khanifah, Khanifah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10771

Abstract

Debt policy is a policy carried out by a company to obtain funding sources that come from outside the company. It is important for management to make funding decisions for a company, because these decisions can affect the value of a company and thus have an impact on the prosperity of the company owner or share owners. The aim of this research is to examine the influence of free cash flow and company growth on debt policy at LQ 45 Companies on the Indonesia Stock Exchange in 2018-2021. The method used in this research is a quantitative method with purposive sampling technique. The analysis used in this research is descriptive statistical analysis and multiple linear regression analysis. The research results show that partially free cash flow has a positive effect on debt policy because it has a probability value of 0.0004 which is smaller than 0.05, company growth has no effect on debt policy because it has a probability value of 0.5930 which is greater than 0.05. Meanwhile, simultaneously free cash flow and company growth together influence debt policy because they have a probability value of 0.004000 which is smaller than 0.05.

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