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Journal of Applied Accounting
Published by Indonesian Society of Applied Science
ISSN : -     EISSN : 28300149     DOI : https://doi.org/10.52158
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting (JAA) merupakan jurnal akuntansi yang menerbitkan artikel di bidang akuntansi yang memberikan kontribusi pada pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Kami menerima sebagian besar artikel berbasis penelitian yang berkaitan dengan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik meliputi : (1) Akuntansi Manajemen, (2) Akuntansi Keuangan, (3) Akuntansi Sektor Publik, (4) Akuntansi Syariah, (5) Teknologi Informasi Akuntansi, (6) Audit, (7) perpajakan . Tim Editorial menerima pengajuan artikel yang menggambarkan para peneliti, praktisi, regulator, mahasiswa, dan pihak lain yang tertarik dalam pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Journal of Applied Accounting (JAA) menerima naskah penelitian kuantitatif, penelitian kualitatif, penelitian metode campuran (mix method) , dan Penelitian dan Pengembangan (R&D) yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. DOI: https://doi.org/10.52158 e-ISSN : 2830-0149 Terbit : Bulan Juni dan Desember Publisher: Indonesia Society of Applied Science (ISAS)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 2 (2022): Desember" : 5 Documents clear
PROSEDUR PENGELOLAAN DAK PADA DINAS PENDIDIKAN DAN OLAH RAGA KOTA AMBON Kesaulya, Juliana; Musaid, Sri
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.402 KB) | DOI: 10.52158/jaa.v1i2.49

Abstract

Tujuan penelitian ini adalah untuk mengetahui prosedur pengelolaan DAK pada pendidikan menengah tahun anggaran 2019 pada Dinas Pendidikan Kota Ambon. DAK tahun anggaran 2019 adalah dana yang bersumber dari APBN, dana tersebut dialokasikan kedaerah dalam rangka mendanai kegiatan khusus yang merupakan urusan daerah yang termasuk dalam prioritas nasional. Salah satunya yaitu DAK bidang pendidikan menengah tahun anggaran 2019 yang dialokasikan kesekolah yang digunakan untuk membangun sarana dan prasarana fisik guna meningkatkan mutu pendidikan, dan menciptakan sumberdaya manusia yang lebih berdaya saing. Penelitian ini menggunakan teknik analisa data kualitatif untuk mengetahui bagaimana dinas pendidikan kota Ambon selaku instansi yang bertanggung jawab atas pengelolaan DAK bidang pendidikan menegah tahun anggaran 2019 mampu melaksanakan tugasnya dengan baik, professional dan transparan. Hasil penelitian menunjukan bahwa prosedur pengelolaan DAK bidang pendidikan menengah tahun ajaran 2019 dari tingkat pusat hingga diterima oleh sekolah harus melalui prosedur yang ketat sebelum sekolah penerima DAK mendapatkan DAK tersebut.
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN LATUAMURY, SHERLIE EVABIONI
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.391 KB) | DOI: 10.52158/jaa.v1i2.321

Abstract

This research was conducted with the aim of empirically testing the effect of investment decisions, funding decisions and profitability on company value for the period 2018 - 2021. The research area was carried out in real estate and property companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of financial reports of Real Estate and Property companies that Go Public on the Indonesia Stock Exchange (IDX) during the period 2018 to 2021. The data used are published financial reports. The data was obtained from the IDX website: www.idx.id published in 2018 – 2021. The analytical method used is descriptive statistical analysis and classical assumption tests. The analytical method used to test the hypothesis is multiple linear regression analysis. The results of the study show that investment decisions have no effect on firm value, this is evidenced by the value of t = -0.371 with a significance of 0.711 > of error tolerance = 0.05. Funding decisions have an effect on firm value, this is evidenced by the value of t = 2.101 with a significance of 0.038 < of the error tolerance = 0.05. While profitability affects firm value, this is evidenced by the value of t = -3.535 with a significance of 0.001 < of error tolerance = 0.05. Simultaneously investment decisions, funding decisions, and profitability affect firm value, seen from the value of F = 7.206 with a significance of 0.000. The R2 test results in this study were also obtained at 0.197. This shows 0.197. This shows that firm value is influenced by investment decisions, funding decisions and profitability by 19.7% while the remaining 80.3% is influenced by other factors not examined in this study. Keywords: Investment Decision, Funding Decision, Profitability and Value Company.
Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor Puspanugroho, Erika Nofarisa; Muqorobin, Masculine Muhammad
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.974 KB) | DOI: 10.52158/jaa.v1i2.452

Abstract

At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties. Keywords: Professionalism, Independence, Auditor Performance
Analisis Kualitas Audit Akibat Kebijakan PPKM saat Pandemi Covid-19 Rifai, Zainur
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.325 KB) | DOI: 10.52158/jaa.v1i2.453

Abstract

Implementation of audit practices on financial reports by auditors, aims to assess compliance and adherence of entities to regulations, that is financial accounting standards in their preparation. The policy of Community Activities Restrictions Enforcement (CARE) due to the covid-19, limiting the implementation of audits so that they cannot run normally and are carried out by remote auditing. This limitation resulted in the public doubting the quality of the audit on the reliability of the financial statements. With this issue in mind, research was conducted to find out how audit quality was when CARE was implemented during the pandemic. This research was carried out using the method of literature study or literature review, by examining or critically reviewing knowledge, ideas, or findings obtained from within an academically oriented body of literature and formulating theoretical and methodological contributions for certain topics. From the research that has been done, the existence of CARE (Community Activities Restrictions Enforcement) reduces the quality of audits of financial reports. Keywords: audit quality, remote audit, covid-19.
PENENTUAN HARGA JUAL SAGU TUMBU PADA HOME INDUSTRY IBU SAPHIA DI NEGERI MORELA MALUKU TENGAH LITAMAHUPUTTY, JACOMINA VONNY; Manilet , Safani
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.503 KB) | DOI: 10.52158/jaa.v1i2.456

Abstract

This study aims to determine the selling price of sago tumbu at Ibu Sapia's home industry. Research data comes from primary data obtained directly from the object of research and secondary data obtained from books and other references related to the problem under study. The analysis technique used is quantitative analysis by calculating the selling price of sago grown per fruit using the cost plus pricing method. The results of the study show that the selling price of sago tumbu set by Sapia's mother is lower by calculating the selling price based on the cost plus pricing method.

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