Articles
227 Documents
<![CDATA[Analisis Kinerja Keuangan Pemerintahan Daerah Berdasarkan Metode Value For Money Pada Pemerintahan Kota Surakarta Tahun 2020-2022 ]]>
<![CDATA[Muhammad Awwallu Rizqi]]>;
<![CDATA[Sonny Fransisco Siboro]]>;
<![CDATA[Fikri Ramadhan]]>;
<![CDATA[Jonathan Gracia Hutagalung]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3726
<![CDATA[The purpose of this research is to measure the financial performance of Surakarta City Local Government using the value for money approach. A qualitative descriptive approach was used in this research. Postpositivist research utilizes natural conditions, with the researcher as the main instrument. Based on the data, the financial performance of the Surakarta City Government was evaluated using economic ratios in 2020-2021, and with an overall average of 85.28%, it fell into the economic category. In terms of efficiency, it is measured by the efficient ratio from 2020-2022 with an overall average of 96.24% but in 2020-2021 which is included in the efficient category and in 2020 it is not included in the efficient category. From the effective side, it is measured by the effective ratio from 2020-2022 with an overall average of 98.74% but only in 2020 which is not included in the effective category and the following year 2021-2022 is included in the effective category.]]>
<![CDATA[Pengaruh Tingkat Hutang Dan Tingkat Kesulitan Keuangan Terhadap Konservatisme Akuntansi ]]>
<![CDATA[Refi Mariska Fitriani]]>;
<![CDATA[Eka Alfiyah N]]>;
<![CDATA[Dien Noviany Rahmatika]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3741
<![CDATA[Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.]]>
<![CDATA[Pengaruh Penerapan Teknologi Big Data dan Independensi Auditor terhadap Efektivitas Proses Audit ]]>
<![CDATA[Indi Rakhmawati]]>;
<![CDATA[Nabila Nur Maulida]]>;
<![CDATA[Dien Noviany Rahmatika]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3744
<![CDATA[Research Objectives: This study aims to review and re-analyze the information that has been in previous studies because Big Data Technology in Indonesia is still in the development stage and has become a hot topic in Indonesia. Auditor independence is defined as a mental attitude that is free from influence, not controlled by other parties and not dependent on others. This proves that auditor independence plays an important role in an organization and builds accountability in the organization. The author hopes that this research can be the basis and provide ideas for new research in the future. Research Method: This study was conducted using the SLR (Systematic Literature Review) method with a total of 28 previous journals taken that were analyzed in this study Research Results: The results of the study show that the integration of Big Data technology substantially affects the]]>
<![CDATA[Tren Perkembangan : System Literature Review Analisis Pemanfaatan Green Accounting Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Sendy Eko Syahputra]]>;
<![CDATA[Fahzami Ahmad Nursati]]>;
<![CDATA[Dien Noviany Rahmatika]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3759
<![CDATA[Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.]]>
<![CDATA[Penerapan Metode Activity Based Costing dalam Penentuan Tarif Kamar Hotel pada Mona Plaza Hotel Pekanbaru ]]>
<![CDATA[R. Nur Raini Pertiwi]]>;
<![CDATA[Nurhazana Nurhazana]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3765
<![CDATA[Determination of hotel rates is a very important decision. so the hotel needs the right accounting system, especially in calculating costs so that it can determine the appropriate tariff. Activity Based Costing method is one of the accurate methods in determining hotel room rates. The purpose of this study is to apply the Activity Based Costing method in determining hotel room rates and then compare it with the determination of hotel room rates through the cost of goods issued by the hotel. This research uses quantitative descriptive method. The results showed that the room rates determined through Activity Based Costing resulted in room rates that overstate compared to the rates set by the hotel. Activity Based Costing is not suitable if applied to Mona Plaza Hotel.]]>
<![CDATA[Peran Auditor dalam Mendeteksi dan Mencegah Kecurangan Keuangan ]]>
<![CDATA[Hanifah Nur Andini]]>;
<![CDATA[Aniza Listianti]]>;
<![CDATA[Neny Pebriana]]>;
<![CDATA[Mohammad Afrizal Miradji]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3781
<![CDATA[You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations. ]]>
<![CDATA[Analisis Akuntansi Likuidasi Terhadap Persekutuan Karena Datangnya Anggota Baru dan Keluarnya Anggota Lama ]]>
<![CDATA[Lintang Ababil Abilowo]]>;
<![CDATA[Shoofii Arum Almirah]]>;
<![CDATA[Herlina Rumiyati]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3813
<![CDATA[This research examines the accounting analysis of partnership liquidation due to changes in membership, both from the entry of new members and the departure of existing members. The main focus of the study is to understand the concept of partnership liquidation, the procedures involved, and the required accounting records.The research background emphasizes the importance of accounting in providing accurate financial information for decision-making. This study also discusses conditions that can lead to the dissolution of partnerships, such as the death of a member or changes in membership composition.The research methodology includes analysis of literature related to partnership liquidation. The main objectives of the research are to explain the definition of partnership liquidation, outline the liquidation procedures, and describe the accounting recording process in the context of partnership liquidation.This research aims to provide a comprehensive understanding of the partnership liquidation process and its implications for accounting practices, as well as contribute to the development of student competencies in the field of accounting.]]>
<![CDATA[Analisis Laporan Keuangan Berdasarkan Rasio Keuangan PT. Gudang Garam Tbk ]]>
<![CDATA[Febi Sahriani Harahap]]>;
<![CDATA[Khairani Ialuhun]]>;
<![CDATA[Farah Salsabila]]>;
<![CDATA[Muhammad Ilham Fauzi]]>;
<![CDATA[Yusdi Hardiansyah]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3826
<![CDATA[The purpose of this analysis is to find out how the company’s financial performance is based on financial ratios. This is important to measure and evaluate, so that you can get a comprehensive picture of your financial position. This research method uses quantitative descriptive methods with data documentation. The financial report analysis method involves several financial ratios, namely liquidity, solvency and profitability ratios. The results of the discussion showed that the financial performance of PT. Gudang Garam Tbk shows fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits and others.]]>
<![CDATA[Peran Akuntansi Manajemen dalam Meningkatkan Kinerja Keuangan Perusahaan Ritel di Indonesia ]]>
<![CDATA[Ronald Rose Yangcen]]>;
<![CDATA[Sri Arliani Zendrato]]>;
<![CDATA[Aprida Situmorang]]>;
<![CDATA[Masry Sinaga]]>;
<![CDATA[Kevin Carlo]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3833
<![CDATA[Management accounting plays a key role in improving the financial performance of retail companies in Indonesia. By using accurate and relevant financial data, management accounting helps management make effective strategic decisions. In the context of retail companies, management accounting helps in optimizing operational costs, planning budgets, and measuring organizational performance. In this research, we will explore the role of management accounting in improving the financial performance of retail companies in Indonesia.]]>
<![CDATA[Analisis Pengaruh Tekanan Stakeholder Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Gri Indeks ]]>
<![CDATA[Ken Karunia Megan]]>;
<![CDATA[Einde Evana]]>;
<![CDATA[Nurdiono Nurdiono]]>;
<![CDATA[Neny Desriani]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v2i3.3839
<![CDATA[This study aims to determine the impact of stakeholder pressure (environment, employees, consumers, and individual shareholders) on sustainability report disclosure. This quantitative study uses secondary data from annual reports and sustainability reports as sources of information. The study involves companies listed in the Kompas 100 Index from 2020 to 2022 as the population. The sampling technique chosen is purposive sampling, resulting in 41 companies as the sample, with a total of 123 reports observed. The analysis is conducted using multiple linear regression, with IBM SPSS Statistics 25 software as the analytical tool. The findings of the study indicate that pressure from the environment and consumers positively affects sustainability report disclosure. However, pressure from employees and individual shareholders does not have a significant impact on sustainability report disclosure.]]>
