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Hisky Ryan Kawulur
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Jurnal Akuntansi Manado (JAIM)
Published by Universitas Negeri Manado
ISSN : -     EISSN : 27746976     DOI : 10.53682
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Manado (JAIM) is an open access journal published by Accounting Departement of Economic Faculty Manado State University in collaboration with Institute of Indonesia Chartered Accountants-KAPd. The journal aims to provide a qualify accounting articels produce by Lecturers, Practitioners, Scholars and Students. JAIM editor receives scientific articles of empirical research and theoretical studies related to accounting sciences that certainly have never been published. Our publication frequency is April, August and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 36 Documents
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Search results for , issue "Volume 5. Nomor 3. Desember 2024" : 36 Documents clear
Adaptation of Cloud Accounting in SMEs: Institutional Isomorphism Perspective Arya Samudra Mahardhika; Nur Halimah Siahaan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9104

Abstract

This study examines the influence of Mimetic Pressure, Coercive Pressure, and Normative Pressure on the intention and behavior of using cloud accounting in SMEs in Kebumen Regency using the Institutional Theory approach. The hypotheses in this study were tested using Structural Equation Modelling (SEM) with Smart PLS. The respondents were 43 SME owners. The results show that Mimetic Pressure and Normative Pressure do not influence the intention to use cloud accounting, while Coercive Pressure has a positive influence. The intention to use has a positive influence on the behavior of use. This study suggests that external pressure can be an effective strategy to promote the adoption of cloud accounting.
Analisa Pengaruh Kebijakan Deviden, Struktur Asset Terhadap Struktur Modal Dengan Pertumbuhan Asset Sebagai Variabel Moderasi Luh Nadi; Thom Deutmar Londo Doaly; Herlambang Herlambang
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9949

Abstract

Dengan menggunakan perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022, penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen dan struktur aset terhadap struktur modal, dengan pertumbuhan aset sebagai variabel moderasi. Data sekunder digunakan. Dari total populasi yang berjumlah 83 perusahaan, dipilih 21 perusahaan sebagai sampel. Selama studi lima tahun, 105 titik data dikumpulkan. Untuk melakukan pengujian, digunakan analisis regresi yang dimoderasi (MRA).
Transformasi Sintesis Data Kualitatif Menjadi Analisis Meta Data Tentang Manajemen Akuntansi Lingkungan Octavia Diana Monica Tuegeh; Adrian Nagy; Johan Reineer Tumiwa
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10010

Abstract

This study aims to transform the synthesis of qualitative data into quantitative analysis through a meta-analytic approach in environmental management accounting. With the growing global attention towards environmental issues, companies face challenges in reducing their carbon footprint and enhancing energy efficiency. This research identifies and analyzes corporate strategies to achieve these objectives and evaluates their long-term sustainability. Additionally, it explores the adoption of innovative technologies such as IoT and AI in environmental management accounting and examines the impact of environmental policies on corporate accounting practices. Through a meta-analysis of 359 articles from various academic databases, it was found that innovative technologies significantly enhance environmental management, and stringent environmental policies promote corporate sustainability practices. This study contributes theoretically by integrating technological innovations into environmental accounting practices and developing a new analytical model. Future research directions include longitudinal studies, contextual analysis, and the development of sustainability performance indicators.
Kompetensi Sumber Daya Manusia Sebagai Pemoderasi Kinerja Keuangan Badan Usaha Milik Desa Sri Ayem; Idris Ramadhan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10073

Abstract

This research aims to examine the impact of internal control systems, digital entrepreneurship, and accounting information systems, as well as the moderating effect of human resource competence, on the financial performance of Village-Owned Enterprises. The study employed a survey method, collecting data from 62 BUMDes administrators across Bantul. Data were analyzed using multiple linear regression and moderated regression analysis.The results of the study indicate that digital entrepreneurship and accounting information systems do have an impact on financial performance. Furthermore, the relationship between internal control systems and financial performance, as well as accounting information systems and financial performance, can be strengthened by human resource competence. The findings contribute to helping village administrators understand the importance of digital entrepreneurship and accounting information systems in improving financial performance, while emphasizing the need for developing human resource competencies. This research also provides valuable insights for local governments in designing effective policies and support programs.
Evaluasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK-EMKM) Menggunakan Teknologi Informasi Pada UMKM Produsen Kue Di Kotamobagu Magdalena Makalalag; Yesita Windi Wuisan; Tirsa Julianti Saruan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10220

Abstract

Penelitian ini mengevaluasi penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) menggunakan teknologi informasi pada produsen kue di Kotamobagu. Penelitian ini mengidentifikasi tantangan dalam adopsi SAK-EMKM, seperti rendahnya literasi digital dan keterbatasan infrastruktur teknologi. Data dikumpulkan melalui observasi langsung dan wawancara mendalam dengan pemilik usaha untuk menilai praktik pelaporan keuangan mereka serta penggunaan teknologi. Hasil menunjukkan bahwa sebagian besar UMKM masih bergantung pada pencatatan manual, dengan beberapa UMKM mulai menggunakan Excel dan aplikasi mobile. Penelitian ini menyimpulkan bahwa teknologi informasi meningkatkan akurasi dan efisiensi pelaporan keuangan, namun diperlukan pelatihan lebih lanjut dan dukungan infrastruktur untuk meningkatkan adopsi. Rekomendasi meliputi penyediaan perangkat lunak akuntansi yang terjangkau dan program pelatihan yang ditargetkan untuk membantu UMKM mematuhi SAK-EMKM. Kata Kunci: SAK-EMKM, pelaporan keuangan, teknologi informasi, UMKM, Kotamobagu  
Analisis Peran Sistem Keuangan Desa Untuk Meningkatkan Tata Kelola Pemerintahan Yang Baik Melalui Akurasi Dan Akuntabilitas Pelaporan Keuangan Pemerintah Gede Sanjaya Adi Putra; I Gusti Ngurah Sanjaya; Cokorda Krisna Yudha
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10249

Abstract

This study explores the role of financial report accuracy, accountability, and the implementation of village financial systems in promoting good governance in the management of village funds..A mixed-methods approach combining qualitative and quantitative techniques with a descriptive method was employed, involving 172 respondents from villages in the Denpasar area. The findings reveal that while village financial systems do not directly influence the implementation of good governance, they improve the quality of village financial reports, serving as a mediating variable in supporting good governance practices. The study recommends strengthening human resource capacity in accounting, providing technical support from the Financial and Development Supervisory Agency, and fostering village commitments to transparent financial reporting to build public trust and reinforce good governance implementation.
Implementasi Artificial Intelligence Dalam Dunia Auditing: Sebuah Peluang atau Tantangan Baru I Putu Edi Darmawan; Phatra Anggana Djuri; Rika Febby Rhamadhani
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10322

Abstract

Penelitian ini mengevaluasi integrasi Kecerdasan Buatan dalam praktik audit untukmenentukan apakah teknologi ini meningkatkan efisiensi, akurasi, dan kualitas audit, ataumenimbulkan tantangan baru. Dengan menggunakan pendekatan kualitatif melalui tinjauan literaturdari dua puluh studi terbaru dalam tiga tahun terakhir, penelitian ini menganalisis dampak teknologiseperti big data analytics, machine learning, dan algoritma canggih dalam audit. Hasilnyamenunjukkan Kecerdasan Buatan berpotensi meningkatkan deteksi kecurangan, memungkinkanpemantauan real-time, dan otomatisasi tugas rutin. Namun, adopsi Kecerdasan Buatan juga menghadapi kendala seperti kesiapan teknologi, masalah keamanan data, dilema etika, dan kebutuhan adaptasi auditor terhadap teknologi baru. Penelitian ini menyarankan perlunya pendekatanyang seimbang antara teknologi Kecerdasan Buatan dan penilaian profesional auditor untuk hasilaudit yang optimal. Penelitian lanjutan harus mengeksplorasi model adaptif dan mempertimbangkanrisiko etika serta keamanan.
Technostress Pada Mahasiswa Akuntansi Dan Kecurangan Akademik Selama Pandemi Covid-19 Dhea Eucharisty Lumenta; Evi Maria
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10344

Abstract

This study aims to examine the influence of technostress on academic dishonesty among accounting students during the COVID-19 pandemic from the perspective of the theory of planned behavior. The research was conducted on accounting students at Universitas Satya Wacana using a questionnaire survey with 239 respondents. Linear regression analysis was used to analyze the data. The study's results found that the higher the level of technostress experienced by students, the greater the tendency for students to engage in academic dishonesty. This study provides empirical contributions on managing technostress to prevent academic dishonesty among students, particularly in online learning. These findings are expected to assist universities in designing more effective policies to reduce the pressures caused by technology usage, ensuring the academic integrity of accounting students is maintained.
Penerapan Digital Accounting Sebagai Strategi UMKM Dalam Menciptakan Sustainable Business Di Kabupaten Majene Asnidar Asnidar; Akbar Akbar; Herlina Ilyas
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10350

Abstract

Penerapan digital accounting dapat meningkatkan aksesibilitas terhadap informasi bisnis dan hal ini memungkinkan stakeholder untuk membuat keputusan yang lebih baik sehingga menciptakan sustainable business. Penelitian ini bertujuan untuk menganalisis bagaimana penerapan digital accounting bagi bagi UMKM di Kabupaten Majene dalam menciptakan sustainable business dengan menggunakan deskriptif analitik dengan pendekatan kualitatif. Adapun teknik pengumpulan data yang digunakan dengan melakukan observasi dan wawancara dengan 10 pelaku UMKM yang menerapkan digital accounting. Hasil penelitian menunjukkan bahwa penerapan digital accounting oleh pelaku UMKM di Kabupaten Majene belum diterapkan secara maksimal disebabkan karena kurangnya pemahaman tentang digitalisasi dalam pencatatan keuangan dan kurangnya dukungan dari pemerintah dalam memberikan pelatihan sehingga tidak semua fitur di aplikasi mereka terapkan. Pemahaman yang mendalam menjadi kunci dalam mengatasi kendala ini. Oleh karena itu, dalam penelitian ini penerapan digital accounting secara optimal memiliki peran penting dalam mencapai keberlanjutan bisnis di era digital.
Pengaruh Intensitas Modal Dan Tanggung Jawab Sosial Perusahaan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Rama Rachman Tarnaba; Tumirin Tumirin
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10389

Abstract

This study aims to find out the impact of capital intensity and social responsibility on tax avoidance, with company size as a moderation variable. The study population included manufacturing companies listed on the IDX from 2019 to 2022. Using the purposive sampling method, the study analyzed 32 manufacturing companies over a four-year period, resulting in 128 observations. The test results stated, where capital intensity had a negative effect on tax avoidance, while social responsibility had a significant positive effect on tax avoidance. Based on the results of a moderated regression analysis where company size does not significantly moderate the relationship between capital intensity and social responsibility in tax avoidance.

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