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Journal of Accounting Issues
Published by Scientia Integritas Utama
ISSN : 29856027     EISSN : 29855713     DOI : https://doi.org/10.56282/sar.v1i1.160
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Journal of Accounting Issues is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. It publishes two issues per year in June and December
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 19 Documents
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COMPARISON OF BUSINESS VALUE WITH A BUSINESS VISIBILITY STUDY APPROACH BETWEEN THE PRODUCTION OF PANDAN MAT AND LOPAK MAT IN LENGKOK LENDANG Andi Sri Mulyani Indrawati
Journal of Accounting Issues Vol. 1 No. 1 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.581 KB)

Abstract

This research is a quantitative descriptive study that aims to find out how the value of business compares with the feasibility approach of business studies of pandan mat production and lopak mats in Tembeng Putek village. The ‘subjects in the study were pandan mat craftsmen and lopak mats, while the objects in this study were financial and non-financial aspects. The results of this study obtained (a) based on non-financial analysis of market and marketing aspects showed that the overall results of respondents’ responses can be concluded that the efforts of pandan mat craftsmen and lopak mats are worth trying with a feasibility value of 4.1 and 4.3 (b) based on analysis of aspects of the business environment showed that the efforts of pandan mat craftsmen and lopak mat craftsmen are worthy to be tried with the overall results of respondents with an average value of 4.6 for pand mats. an and 4.1 for lopak mats. (c) based on the results of financial aspect analysis shows the efforts of pandan mat crafismen are not feasible and lopak mat craftsmen are worthy of business with an average value of respondents 3.4 and 3.9. (d) Financial analyst B/C Ratio shows a comparison with the results of Rp 0.43 for pandan mats and Rp 1.89 for lopak mats, each showing that pandan mats are not feasible and lopak mats are feasible. (e) based on payback analysis the lopak mat is more feasible compared to pandan mats judging from the results of 0.25 years and 0.02 years respectively.
Organizational Performance Based on Comparison of Five Theories: A Literature Review Elvrida N. Sinaga
Journal of Accounting Issues Vol. 1 No. 1 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.02 KB) | DOI: 10.56282/sar.v1i1.139

Abstract

Studi tentang kinerja organisasi tidak dapat terlepas dari bangunan teori yang selama ini masih eksis, terutama dalam penelitian internasional. Berdasarkan kajian literature dan studi perbandingan terhadap 5 (lima) penelitian yang ada, disimpulkan bahwa stakeholder theory, teori kinerja perusahaan, teori human capital management (HCM), matriks Strength-Weaknesses-Opportunities-Threats (SWOT), dan agency theory memadai dalam menjawab permasalahan yang berhubungan dengan kinerja suatu organisasi. Penggunaan masing-masing teori tersebut didasarkan pada kekhasan dan kemampuan tersendiri dalam menjawab permasalahan atau hipotesis yang diajukan dalam suatu penelitian.
BEYOND POSITIVISM TRADITION IN TACKLING CORRUPTION IN INDONESIA: DEVELOPING THE LAW WITH MAKRIFAT DIMENSION Ryan Saputra Alam
Journal of Accounting Issues Vol. 1 No. 1 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.452 KB) | DOI: 10.56282/sar.v1i1.140

Abstract

Implikasi tidak menguntungkan paradoks dan kontradiksi keuangan negara baik dalam pemikiran dan empirisnya di Indonesia, yang erat kaitannya dengan peminggiran keadilan substantive dan pengabaian peranan human spiritual quotient dalam hukum, mengakibatkan massive-nya korupsi yang ternyata telah melibatkan oknum pada beberapa elemen masyarakat. Hal ini tidak dapat terlepas dari sistim civil law yang dianut di Indonesia yang cenderung mengideologikan tradisi positivism, padahal setiap manusia Indonesia diberi makrifat (transcendental) area, sebagaimana dasar negara dan konstitusi telah mengamanatkan bahwa negara Indonesia adalah negara hokum yang berdasar atas Ketuhanan Yang Maha Esa. Berdasarkan studi yuridis normative, dihasilkan 2 (dua) kesimpulan. Pertama, hokum keuangan negara yang layak dalam penanganan korupsi di Indonesia harus melampaui tradisi positivisme karena absurd-nya pengertian kerugian negara dan dualisme perlakuan kerugian keuangan negara, sehingga setiap manusia yang terlibat dalam hal keuangan negara tidak bisa serta merta hanya diobjektifkan dan direduksi oleh hokum sebagaimana layaknya positivism yang dalam wilayah-wilayah ilmu alam harus selalu mengkontrol objek. Hukum berada di wilayah sosial yang sangat membutuhkan pemahaman yang saling timbal balik dengan manusia dan kemanusiaan. Kedua, perlu pengembangan hukum berdimensi makrifat dalam menanggulangi korupsi di Indonesia melalui sintesis a priori dengan a posteriori pada aparatur negara yang tentunya harus memegang teguh Shari’ah sebagai system komprehensif dalam dalam menuntun pelaksanaan tugas, tanggung jawab, dan penegakan hokum keuangan negara dan ketika melakukan tindakan solutif terhadap keterbatasan undang-undang tertulis yang berlaku. Tugas, tanggung jawab, dan penegakan hokum yang dapat menjamin keadilan substantive maupun daya gunanya hanya dapat dilakukan sepanjang pelaksanaannya berdasarkan perspektif makrifat dengan segala aspek kapasitas nuraninya, yakni yang tidak mengabaikan hal keagamaan, etika, dan moral, karena di dalamnya melekat kejujuran, empati, dedikasi, dan spiritual quotient.
TAX AUDIT IN INDONESIA:: An Agency Theory Perspective Anis Wahyu Hermawan
Journal of Accounting Issues Vol. 1 No. 1 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.094 KB) | DOI: 10.56282/sar.v1i1.159

Abstract

Kewajiban untuk menyelenggarakan pembukuan atau pencatatan dan pemberlakuan self assessment system di Indonesia menunjukkan bahwa audit pajak ideal sebagai sarana untuk menguji pemenuhan hak dan kewajiban perpajakan para wajib pajak berdasarkan studi literature, disimpulkan bahwa pemeriksaan yang ideal tetap melalui penerapan teori keagenan secara konsekuen. Adanya teori ini akan mengikat secara kontraktual antara otoritas pajak dengan pemeriksa pajak melalui capaian kinerja pemeriksaan yang harus dipenuhi, antara lain efektivitas pemeriksaan dan audit coverage ratio.
Breaking the Domination of Legal Positivism in Internal Audit in Indonesia: Literature Study on Government Internal Supervisory Apparatuses Henry D. P. Sinaga; Rintis Nanda Pramugar
Journal of Accounting Issues Vol. 1 No. 1 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.187 KB) | DOI: 10.56282/sar.v1i1.160

Abstract

Audit pengawasan di Indonesia saat ini menjadi cenderung formal-legistik yang hanya bersifat memenuhi keadilan formal, sehingga berpotensi memarjinalkan keadilan substantif para auditee. Berdasarkan studi literature dengan pendekatan legal pluralism, dihasilkan 2 (dua) kesimpulan. Pertama, Aparat Pengawas Internal Pemerintah (APIP) cenderung formal-legistik menjalankan peraturan perundang-undangan tertulis dan SOP dalam melaksanakan tugas dan tanggungjawabnya sebagai auditor internal pemerintah. Kedua, diperlukan pemahaman terhadap sintesis kecerdasan spiritual dan kapasitas nurani dalam setiap melaksanakan tugas dan tanggungjawab para APIP di Indonesia.
The Construction Industry and Financial Statement Fraud: A Literature Review of Fraud Triangle Theory Anis Wahyu Hermawan; Yudha Pramana
Journal of Accounting Issues Vol. 1 No. 2 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.19 KB) | DOI: 10.56282/sar.v1i2.225

Abstract

Kecurangan yang terjadi pada industry konstruksi telah menciptakan efek domino terhadap perusahaa dan kesinambungannya serta terhadap negara. Berdasarkan kajian ringkas terhadap teori fraud triangle, disimpulkan bahwa masih terjadinya motive atau pressure, rationalization, and opportunity yang belum dapat ditangani secara komprehensif merupakan penyebab masih maraknya kecurangan dalam pelaporan keuangannya. Adapun inti dari kecurangan yang terjadi dalam industry konstruksi adalah penghasilan yang dilakukan melalui illegal act, sebagaimana modusnya dilakukan dalam bentuk kecurangan tagihan untuk unit kerja fiktif, vendor fiktif, perusahaan “pinjam bendera”, mengganti atau menurunkan kualitas bahan material, pengalihan biaya lump-sump ke biaya material, pemakaian pribadi atas peralatan/perlengkapan proyek, kolusi tender, dan pencucian uang. Strategi utama dalam menangani kecurangan tersebut adalah pemilihan eksekutif puncak yang berintegritas dan akuntabel, serta kesadaran dan partisipasi dari semua pegawai di semua lini perusahaan.
THE EFFECT OF LEADERSHIP, MOTIVATION, AND SERVICE QUALITY OF VILLAGE HEAD ON COMMUNITY AWARE IN PAYING TAXES ON LAND BUILDING IN LUWU DISTRICT Ikhrar Septa Margono; Musran Munizu; Julius Jilbert
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.374

Abstract

This study aims to: (1) find out and analyze the influence of the variables of leadership, motivation, and service quality of village heads on public awareness in paying taxes on land and building in Luwu district; and (2) find out and analyze the variables that have dominant influence. The method of analysis used in this study was the multiple linear regression analysis. The results are: (1) The variables of leadership, motivation, and service quality have a significant influence on community awareness in paying taxes on land and building; (2) The service quality variable has a dominant influence on the community awareness; (3) Based on the results of data analysis with multiple linear regression, leadership, motivation, and service quality have an influence of 14.4%, 31.8%, and 44.1% respectively; (4) Based on the result of determination coefficient test (R), 78.2% of community awareness can be explained by the variables of leadership, motivation, and service quality. The rest 21.8% can be explained by other causes that are not discussed in the study.
PENGARUH PERCEIVED EASE OF USE, PERCEIVED USEFULNESS TERHADAP INTENTION TO USE FINANCIAL TECHNOLOGY DENGAN ATTITUDE TOWARD USING SEBAGAI VARIABEL INTERVENING (STUDI PADA UMKM DI KECAMATAN PANAKUKKANG KOTA MAKASSAR) Andi Navira; Sumardi; Muhammad Sobarsyah
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.377

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh perceived ease of use, perceived usefulness terhadap intention to use e-wallet (fintech) dengan attitude toward using sebagai variabel intervening Studi pada UMKM di Kecamatan Panakukkang Kota Makassar. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan analisis deskriptif. Adapun teknik pengambilan sampel menggunakan purposive sampling, dan sebanyak 100 sampel responden yang memenuhi kriteria bersedia merespon penelitian ini melalui kuesioner. Teknik pengambilan data yaitu data primer atau data yang diambil langsung dari responden melalui kuesioner dan data sekunder. Teknik analisis data menggunakan partial least square. Hasil penelitian menunjukkan bahwa perceived ease of use berpengaruh positif terhadap attitude toward using, perceived ease of use berpengaruh positif terhadap intention to use e-wallet (fintech), perceived usefulness berpengaruh positif terhadap attitude toward using, perceived usefulness berpengaruh positif terhadap intention to use e-wallet (fintech), attitude toward using berpengaruh positif terhadap intention to use e-wallet (fintech), perceived ease of use berpengaruh terhadap intention to use e-wallet (fintech) melalui attitude toward using dan perceived usefulness berpengaruh positif terhadap intention to use e-wallet (fintech) melalui attitude toward using.
ANALYSIS OF BUSINESS DEVELOPMENT STRATEGY IN PT. PORT OF INDONESIA IV (PERSERO) BIAK BRANCH Ronaldo Pandean; Abdul Rahman Kadir; H Muh Sobarsyah
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.378

Abstract

This study aims to determine the business development strategy at PT. Pelabuhan Indonesia IV (Persero) Biak Branch. The data needed in this research are primary data and secondary data. Primary data was obtained by combining interview, observation and document review methods while secondary data was obtained through document review and literature study. Data analysis went through stages, namely 1) the input stage to the EFE and IFE matrices, 2) Determination of corporate strategy, 3) the decision stage to produce SO, WO, ST, WT strategies and choice of strategy. The results of the study show that 1) based on the internal external matrix, the suggested corporate strategy is a growth strategy as described in square V. This strategy emphasizes expanding the company by taking over the port of Nabire. 2) based on the SWOT matrix, the suggested strategies are a) increasing market share, b) increasing the quality and quantity of human resources, c) increasing good relations with partners, d) increasing the capacity of docks, warehouses and stockpiles, e) adding equipment communication and patrolling, f) procuring and implementing computerized accounting systems g) increasing socialization and promotion, h) preparing feasibility to improve service quality, j) conducting service differentiation,
THE EFFECT OF EMPLOYEE SHARE PRICE EXPECTATIONS AND EMPLOYEE SHARE OWNERSHIP SATISFACTION ON EMPLOYEE ORGANIZATIONAL COMMITMENT AT PT. TELKOMUNICATIONS INDONESIA, TBK Ardiansyah Adil Hanif; H Syamsul Alam; Fauziah Umar
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.379

Abstract

The employee stock ownership program known as ESOP is one of the efforts for companies to retain their best employees as well as to increase their work commitment which is a form of employee organizational commitment. As owners of company shares, of course, employees have expectations of the stock price so that they can benefit from the share ownership while increasing satisfaction with employee stock ownership. This research was conducted on employees at PT. Telekomunikasi Indonesia, Tbk, as one of the largest telecommunications operators in Indonesia, implemented the ESOP policy in June 2013. This study aims to examine the effect of employee stock price expectations on employee stock ownership satisfaction and examine the effect of these two variables on employee organizational commitment. The analytical method used is descriptive analysis, correlation analysis and path analysis. The results showed that the expectation of employee stock price had a significant positive effect on employee stock ownership satisfaction, employee share ownership satisfaction and employee stock price expectations had a significant positive effect on employee organizational commitment.

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