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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 Penerapan Konsep Good Corporate Governance Dan Penerapan Sistem Informasi Akuntansi Pada Persepsi Kinerja Keuangan (Studi Kasus Pada LPD di Kecamatan Karangasem) Ni Ketut Enji Pebrianti; I Wayan Gde Wahyu Purna Anggara
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.v3i2.8752

Abstract

Financial performance is a tool used by company to measure its ability in the field of financial management. An organization or institution that has good financial performance will increase trust people who have an interest in the institution or commonly referred as stakeholders, to invest their capital. So the financial performance of an institution must be maintained so that it remains good. This study purpose to know the effect of application concept of good corporate governance and application of accounting information systems on perceptions financial performance. This research at the Lembaga Perkreditan Desa (LPD) in Karangasem District. The method of determining the sample is purposive sampling method with non-probability sampling technique. The method of collection data using questionnaire with 5-point Likert scale by visiting directly Lembaga Perkreditan Desa (LPD). The data analysis technique used was Statistical Package for Social Science (SPSS) 26 for Windows program. The results of this study indicate that the application of the concept of good corporate governance and the application of accounting information systems have a significant positive effect on the perception of financial performance in case studies at Lembaga Perkreditan Desa ( LPD) in Karangasem District. This means that when  the application of the concept of good corporate governance and the application of accounting information systems is beter, so the financial performance of the LPD will be better too. The implications of this research are expected to be able provide benefits and an overview of the importance of applying the concept of good corporate governance and implementing accounting information systems for an LPD in improving its financial performance.
ANALISA TINGKAT STRES KERJA PEGAWAI PADA KANTOR BADAN KEPEGAWAIAN DAN PENGEMBANGAN SDM KOTA BIMA KOTA BIMA Megasuciati Wardani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (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.v3i1.9339

Abstract

This research aims to determine and analyze the level of work stress of employees at the BIMA City Personnel and Human Resources Development Agency Office, Bima City. The type of research used is descriptive research. Location This research was carried out at the BIMA City Personnel and Human Resource Development Agency Office. The population in this study were all employees at the BIMA City Personnel and Human Resources Development Agency Office, Bima City, whose address was Raba, Bima City, totaling 40 people. From the population above, 40 employees will be sampled. From the results of respondents' answers, the value is in the interval 1001–1500 in the good category. The calculated t value in the one sample t test analysis is 10.87 which is greater than the t table value of 1.684. Thus, the hypothesis which states that it is estimated that the work stress of employees at the BIMA City Personnel and Human Resource Development Agency Office is lower than 40% can be accepted. The level of work stress for employees at the BIMA City Personnel and Human Resources Development Agency Office is still at a tolerable level.
Prepektif Abu Yusuf Dan Ibnu Khaldun Dalam Konsep Dan Kontribusi Perpajakan Terhadap Perekonomian Di Indonesia Irgi Iqbal; 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.v3i2.8851

Abstract

Tax is the largest source of state revenue, the collection of which is borne by the taxpayer. As the country's largest source of income, the government as the tax authority seeks every year to increase revenue from the tax sector. Donations from taxpayers will be processed by the government and used to fund development and public services. In Islam, the concept of tax (dharibah/jizyah) is defined as obligatory donations from the community to the state in accordance with the provisions, namely based on laws that are coercive and used for public spending. In its development jumhur ulama' tend to use the word dharibah to refer to taxes, as assets collected as an obligation. Related to his views on the economy, Ibn Khaldun based his views on the principles of development and social welfare. This also applies in matters of taxation, Ibn Khaldun based his thoughts on taxation on the principles of fairness and proportionality. This is reflected in several of his works in the field of economics in general, and taxation in particular, such as the Muqoddimah book. In the Muqoddimah book, Ibn Khaldun explains that the most important factor for creating a profitable business atmosphere is to lighten as much as possible the tax burden on business people, with the aim of promoting the business world by guaranteeing greater profits.The purpose of this research is to explain the concept of the perspective of Abu Yusuf and Ibn Khaldun in the concept and contribution of taxation to the Indonesian economy. In the context of the perspectives of Abu Yusuf and Ibnu Khaldun and the contribution of taxation, can they increase the perspective that is in their minds, at least has it been implemented in Indonesia in order to advance Indonesia and improve people's welfare, especially in improving the Indonesian economy by using tax money in things that develop Indonesia, such as creating comfortable workplaces and facilities. This research uses normative juridical research (legal research), namely research that uses materials from written regulations or other normative legal materials. By using the deductive thinking method (a way of thinking in drawing conclusions drawn from something of a general nature that has been proven that he is right and the conclusion is intended for something special). The research approach is a historical approach (historical approach) and a concept approach (conceptual approach). What is meant by a conceptual approach (conceptual approach) is an approach based on the doctrines and views developed in the science of law.Abu Yusuf's concept and contribution of taxation to the economy in Indonesia is very fair, because the government collects taxes in a balanced or equitable manner according to the assets or wealth he has, for example, such as property tax based on how big the house is, vehicle tax, company tax also depending on how much profit he makes. company owned. So that Abu Yusuf's thoughts regarding taxes are very good to apply especially to agricultural or mining taxes because the taxation is not based on money but can be used for the harvest to be given to the state as a source of tax, so the government will collect the harvest and sell it to the community with affordable prices, or can also be given to people who have a shortage of daily necessities. Meanwhile, according to Ibnu Khaldun, taxes are only collected when the government does not hinder production and trade activities. The tax applied must be of a legal type and in accordance with Islamic law. Taxes are aimed at maintaining the stability (security) of citizens, people's welfare, justice and equity, but in Indonesia the tax system is very valid but people's appreciation in paying taxes is still lacking, especially the PBB tax.However, it can be concluded that the implementation of the existing tax system in Indonesia is the same as the thinking of Abu Yusuf and Ibn Khaldun, the only difference being the tax collection system.
Analisis Perbedaan Konsep Pinjaman Dari Imam As Syafi’i, Imam Hambali & Imam Al Ghazali Ahmad Firdaus Lingga; 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.v3i2.8809

Abstract

This study aims to analyze the differences in the concept of borrowing from Imam Shafi'i, Imam Hambali and Imam al-Ghazali. This research is a descriptive research with a qualitative approach. The data collection method is in the form of literature study. The results of the study show that in Islam there is a concept of loan where in the Islamic world the concept of loan is also known as Qardh which is basically a loan from someone to another party with the aim of helping him. Based on the opinions of 4 mazhab, including the Shafi'i and Hambali mazhab, the concept of borrowing, also known as qardh, is permissible for a Muslim to do and forbids a Muslim from taking advantage of practices that are considered usury. Meanwhile, from Imam Al Ghazali's point of view, the concept of loan can be seen from the idea of qardh al-hasan, namely a loan transaction which in practice is the fulfillment of a moral obligation, especially as a Muslim, and no financial reward is claimed for it.
Analisis Beberapa Faktor Yang Mempengaruhi Produktivitas Dan Pendapatan Peternak Babi Di Kecamatan Kubutambahan Kabupaten Buleleng Putu Sabda Yasa; I Gusti Wayan Murjana Yasa
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.v3i2.8910

Abstract

In addition to being large in number, the Indonesian workforce also has a low average level of education. This phenomenon makes it difficult for the majority of the Indonesian workforce to work in the formal sector, provided that they have a high level of education and expertise. One alternative to overcome the above problems is by empowering the agricultural sector, one of which is the livestock sector. One of the potential farms to be developed in Bali is pig farming, where pig farming in Bali has played a very important role in supporting the people's economy, especially in rural areas. This study aims to determine the variables of working capital, labor, work experience, and productivity on income and the productivity variables mediate the effect of working capital, labor, and work experience on the income of pig farmers in Kubutambahan District. This study uses a quantitative method in the form of associative. The research locations are in Evidence Village, Kubudindingan Village, Bengkala Village, Bila Village, Tamblang Village, Bulian Village, Tunjung Village, Mengening Village, and Tajun Village, which are in the Kubudindingan District. The data obtained was tested using the method of path analysis or (path analysis) of the data obtained through questionnaires, interviews and observations. The results of the study stated that working capital, labor, and work experience had a significant positive effect on the productivity of pig farmers. Working capital, labor, work experience, and productivity have a significant positive effect on the income of pig farmers. Productivity is able to mediate the effect of working capital, labor, and work experience on the income of pig farmers in Kubudinding District, Buleleng Regency.
Penerapan Peningkatan Fungsi Lembaga Pengawas Menurut Pemikiran Imam Al Ghazali Nanda Kurniawan Lubis; 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.v3i2.8846

Abstract

In this study, the existence of a supervisory system for financial institutions has increased, where initially it was only supervised by a certain line of people, now it has increased, namely with the existence of institutions such as DPS (Sharia Supervisory Board, DSN (National Sharia Council) and so on. Then with the implementation According to Imam Al-Ghazali, the increase in the supervisory function is in accordance with his thoughts regarding hisbah (supervision) or not.                The purpose of this research is to explain the concept of how to increase the function of supervisory institutions according to Imam Al-Ghazali. In the context of increasing the function of supervisory institutions, this will increase public trust in Islamic financial institutions, especially in line with the thoughts of the figure of Imam Al-Ghozali. On the other hand, if the implementation of an increase in the supervisory function is in line with Al Ghazali's thinking, then the operating system of the supervisory institution will work in accordance with Islamic principles.                The method used in this research is qualitative research, which seeks to explore, understand, and seek social phenomena. The research used in this research is qualitative research. Data collection techniques used in this study are through observation (observation), interviews (interviews), and documentation. According to Miles & Huberman, the data analysis technique used consists of three streams of activities that occur simultaneously, namely: data reduction, data presentation, drawing conclusions or verification.                The application of increasing the function of supervisory institutions according to Imam Al-Ghazali is by establishing the pillars of hisbah (supervision), including: Muhtasib (hisbah officer), Muhtasab Fih (deeds that are objects of hisbah), Muhtasab'Alaih (perpetrators addressed to hisbah) and Ihtisab (forms of hisbah). The increase in supervisory institutions is in line with the thoughts of the Islamic figure Al Ghazali, which is seen from the DPS (Sharia Supervisory Board) working system which works to ensure Sharia conformity, the DPS supervises, both actively and passively, especially in the implementation DSN fatwa and provide direction/supervision of products/services and business activities so that they comply with Sharia principles.
Analisis Efektivitas Kontribusi Pajak Daerah Dan Retribusi Daerah Sebagai Sumber Pendapatan Asli Daerah Kabupaten Lembata Provinsi Nusa Tenggara Timur Tahun 2017–2020 Agustina T.C. Bediona; Muhammad Taufiq Hidayat
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.v3i2.8790

Abstract

This study aims to (1) analyze the level of local tax contributions and local tax levies as a source of PAD for Lembata Regency, East Nusa Tenggara Province in 2017 – 2020, which have been effective, (2) Find out local taxes and regional levies as a source for Lembata Regency, East Nusa Tenggara Province in 2017-2020. 2017 – 2020 have contributed. This study uses a quantitative descriptive analysis method. The data used is secondary data. In the form of a report on the realization of regional tax revenues for Lembata Regency.The results of this study indicate that (1) The level of effectiveness of Regional Tax Contributions and Regional Levies as a source of PAD in Lembata Regency in the 2017 fiscal year range has a percentage value of 100.39%, in the 2018 fiscal year range it has a percentage value of 120.87%, in the 2019 range has a percentage value of 152.76%, and in the 2020 fiscal year range it has a percentage value of 568.64%. So it can be drawn that the average percentage of effectiveness has a percentage value of 235.66%, which means that the level of effectiveness of the contribution of local taxes and regional levies in Lembata Regency has a very effective effectiveness value. (2) The contribution of local taxes and regional levies towards increasing PAD in Lembata Regency is included in the very effective category. The contribution of local taxes and regional levies in Lembata Regency in 2017 to 2020 is 51.15%, 50.53%, 40.39%, 62.79%. So it is drawn that the average Regional Tax Contribution and Regional Levies for Lembata Regency reaches 51.21% so that it can be categorized as very good.
ANALISIS CASH FLOW DALAM RANGKA MENINGKATKAN PROFITABILITAS PADA KOPERASI NILA KANTI DINAS KOPERINDAG KOTA BIMA Megasuciati Wardani
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.v3i2.9340

Abstract

The aim of this research is to find out how the cash flow is at the Nila Kanti Cooperative (Dinas Koperindag) in Bima City. The type of research used in the research is descriptive research. This research describes the variable The Nila Kanti Cooperative (Dinas Diperindag) of Bima City was established from 2005 to 2022. The sample in this research is the financial report of the Nila Kanti Cooperative (Dinas Koperindag) of Bima City from 2015 to 2022. The results of the research show that cash flow will increase The profitability of the Nila Kanti Cooperative (Dinas Koperindag) Bima City is above the Profit Quality Ratio standard of 1, which reflects that the cash position of the Nila Kanti Cooperative is optimal in increasing its profitability, where by using the one sample t test, the t value is calculated is smaller than the t table value, so what is accepted is the null hypothesis, namely the assumption that the cash flow to increase profitability at the Nila Kanti Cooperative (Dinas Koperindag) Bima City is above the standard profit quality ratio. The results of the one sample t test obtained a tcount value of 2.389 and a ttable of 1.533. By comparing the tcount and ttable values, it turns out that the tcount value is greater than ttable (2.389>1.533). So the alternative hypothesis (Ha) which reads "It is suspected that the cash flow to increase profits with the Profit Quality Ratio at the Nila Kanti Cooperative (Dinas Koperindag) Bima City is above Standard 1". acceptable.
Pengaruh Keuangan Islam Kesultanan Utsmaniyah Terhadap Pertumbuhan Ekonomi Gempa Gunawan; 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.v3i2.8852

Abstract

The Ottoman Empire was the center of the Islamic caliphate because it was the strongest Islamic government of its time. The peak of the progress of the Ottoman Turks during the reign of Sultan Mahmud II. In this study, there was a government policy system during the Ottoman dynasty, namely by implementing a policy system in the form of waqf and accounting systems in government institutions, so looking at the policy system that had been made by the dynasty government, did it have an influence on economic growth during the Ottoman dynasty.The aim of the research is to explain the concept of how the Islamic finance of the Ottoman Empire influences economic growth. In the context of Islamic finance during the Ottoman Empire there was an increase in economic growth, this increase had an effect on economic growth but if it had no effect then economic growth during the Ottoman Empire would decreaseThe method used in this research is qualitative research, which seeks to explore, understand, and seek social phenomena. The research used in this research is qualitative research. Data collection techniques used in this study are through observation (observation), interviews (interviews), and documentation. According to Miles & Huberman, the data analysis technique used consists of three streams of activities that occur simultaneously, namely data reduction, data presentation, drawing conclusions or verification.Pay waqf policies and manage finances with an accounting financial reporting system. Where by establishing this policy, from the discussion that has been described above, we can conclude that economic growth during the Ottoman Empire experienced an increase, where in the waqf section it could be used to build mosques, build schools, support orphans and needs for people in need. Then with the implementation of the accounting system, the financial reports during the kingdom could be seen in detail and clearly about the income, expenses received by the kingdom so that there was no element of fraud or corruption at that time.
Pengumpulan Dan Penafsiran Pesan Komunikasi Bisnis Suhairi Suhairi; Ardhinur Ardhinur; M. Fauzan Effendi Effendi; Rizka Azriani; Sucita Saskya
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.v3i2.8812

Abstract

The gathering and interpretation of business communications is an important process in the modern business world. In the ever-evolving digital era, companies must be able to collect and interpret business communication information appropriately to gain valuable insights. First of all, the collection of business communication messages is carried out through data collection techniques and data analysis methods, such as interviews, surveys and content analysis. After the data is collected, the next stage is interpretation. The interpretation of business communication messages is carried out through techniques and tools such as context analysis, language analysis, non-verbal analysis, natural language processing technology, speech recognition technology and social media monitoring tools. This involves using sophisticated algorithms and data analysis techniques to identify information that is valuable and relevant to the company. The main benefits of gathering and interpreting effective business communications are increased understanding of customer needs and wants, development of better marketing strategies, identification of new business opportunities, and improvement of internal business processes. However, there are also challenges associated with the collection and interpretation of business communications. One of the main challenges is the large and complex volume of data. Companies must be able to manage and analyze data on a large scale to get clear results. In addition, privacy and security are also important issues in the collection and interpretation of business communications. The company must ensure that the data collected is kept safe and kept confidential, and complies with applicable privacy regulations. In conclusion, gathering and interpreting business communication messages helps companies understand customer views and feedback, improve communication and business decision making, and achieve better overall business goals. However, companies must also pay attention to challenges related to data management and privacy to ensure the success of this process.

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