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INDONESIA
Jurnal Akuntan Publik
Published by Universitas Katolik Widya Karya Malang
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 210 Documents
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Inovasi Pelayanan Patriot Melalui Aplikasi Fishgo Sebagai Upaya Peningkatan Kesejahteraan Nelayan Di Kabupaten Badung Ida Ayu Kumara Devi; Putu Nomy Yasintha; I Putu Dharmanu Yudharta
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.897

Abstract

The FishGo application is a navigation-based android application using remote sensing sensor technology that is processed with a certain algorithm so that it can provide information on potential fish areas and the best route for traditional fishermen to catch fish. The Patriot Tool (Detecting Fish Catching Areas Using the Internet of Things System) is a development of an application in the form of a fish finder tool to more accurately detect underwater fish biomass. The research objective is to determine the success of patriot service innovation through the FishGo application as an effort to improve the welfare of fishermen in Badung Regency. The research method is descriptive qualitative with data collection techniques in the form of observation, interviews and documentation. The research analysis uses the theory of innovation success factors put forward by Bugge, et al which consists of 6 indicators: Governance and innovation, Sources of ideas for innovation, Innovation culture, Capabilities and tools, Objective, outcomes, drivers and trouble, and Collecting innovation data for single innovation. The results of this study are that the implementation of innovation has achieved good results on the source of innovation ideas including internal and external, a culture of innovation by showing good changes to fishermen, cooperation in developing innovation and socialization activities that are intensively carried out to fishermen, the results felt by fishermen experience catch increase. However, innovation governance is still not optimal, there are no basic regulations such as regional regulations and SOPs governing innovation, Human Resources capabilities still need to be added to the fields of electronics, IT and mapping, goals that have not been fully achieved from those that have been set. and there are still external and internal obstacles in its implementation.
Analisis Pelaporan Keuangan Segmentasi Pada PT. Indofood Sukses Makmur Tbk Cindy Fredicia Putri; Yolanda Citra; Hesti Juliani; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.900

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Implementasi Manajemen Pengawasan Hadapi Problematika Pengelolaan Wakaf Siti Jubaidah; Chuzaimah Batubara
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.916

Abstract

This research is based on the desire to analyze the role of supervisory management in dealing with waqf management problems. The analysis tool is a qualitative method used by the author, namely to fill in the data or information collected with the final result in the form of writing. This method is used to describe and explain management strategies for dealing with waqf problems through gathering information and studying documents, such as e-books, journal articles, and papers. The ideas that will be put forward highlight: first, the concept of waqf; second, the legal basis of waqf; third, the waqf supervisory management function; fourth, productive waqf and its management in Indonesia.The research results conclude that basically, the problem of supervision is something that is absolutely necessary. For hundreds of years, waqf in Indonesia has not received serious supervision. As a result, quite a lot of waqf assets were neglected and some of the waqf assets were even lost. The waqf supervision process is part of waqf management. The management function includes 4 things, namely: planning, organizing, actuating and controlling.
Pengembangan Daya tarik dan Strategi Pemasaran Tempat Wisata Melalui Kegiatan Branding Wana Sumber Biru Fidda Rahmawati; Indah Respati Kusumasari
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.923

Abstract

Tourism is a creative economy-based service industry that is very important for the progress of the Unitary State of the Republic of Indonesia. Tourism in Indonesia has great potential and makes a significant contribution to the economy, job creation, infrastructure development and community empowerment, including in rural areas. With good and sustainable management, tourism can grow in a sustainable manner and provide long-term benefits. Selection of tourist attractions can be adjusted to the goals of each tourist. The tourist village is a tourist attraction that can be developed and can make a positive contribution to the people of Jombang. The tourist spot chosen in this research is Sumber Biru tourism area. The implementation method used in this study is a qualitative approach with types of observation, documentation, and literature studies to obtain information about the problems faced by blue tourism sources starting from tourism development such as repairing or updating photo spots and obstacles in tourism promotion. The population in this activity were managers and visitors to the Sumber Biru tourism area which had been analyzed by KKNT students. In this community service, the team hopes to contribute more to Wonomerto village so that it can have a positive impact on local residents, especially on Sumber Biru tourism.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Delay Pada Saat Pandemi dan Era New Normal (Studi Empiris Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Clara Valencia; Kurnia Indah Sumunar
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.948

Abstract

This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.
Pelatihan Penyusunan Laporan Keuangan Pada UMKM Ani Catering Wates Qori Annisa; Ika Wulandari
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.954

Abstract

Financial report preparation training held at UMKM Ani Catering is carried out in a community service program. The owner of the Ani Catering business does not have the ability to manage financial reports, but tries to advance and develop his business. The financial reports made in this training are still simple, the goal is to be easy to understand and easy to implement. The financial statements to be prepared include balance sheets, income statements and cash flow statements. With these financial reports, business owners know that the business they are running is profit or loss, and can separate their personal finances from their business finances.
Pengaruh Opini Audit Dan Audit Delay Terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Ro’yal Aina; Kurnia Indah Sumunar
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.962

Abstract

This study aims to determine the effect of audit opinion and audit delay on stock prices with firm size as a moderating variable. This research is a quantitative research using secondary data from the financial statements of banking companies that have been listed on the Indonesia Stock Exchange for the period 2019 to 2022. The sample in this study was obtained using the probability sampling method, and 20 companies were obtained so that the sample used was 80 data. Data analysis in this study used SPSS software version 27. The results showed that audit opinion had no effect on stock prices, while audit delay had a significant negative effect on stock prices. On the other hand, company size can strengthen the negative effect of audit opinion on stock prices, but cannot strengthen or weaken the effect of audit delay on stock prices.
Sistem Informasi Akuntansi dan Kinerja Keuangan Usaha Kecil dan Menengah Risma Nurhapsari; Kusna Djati Purnama
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.965

Abstract

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.
Dampak Covid-19 Terhadap Stabilitas Industri Keuangan Nidya Oktavia Kurniawati; Wimber Jerry Panjaitan
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.966

Abstract

The purpose of this study is to examine the impact of the pandemic on the stability of the financial industry. After a disaster or disease outbreak in a region, the stabilization and recovery of various financial institutions will have a very important role in the overall economic recovery. Moreover, recently there has been a global disease outbreak (Covid-19) which has impacted the economies of various countries, including various financial institutions. This study uses a panel data approach and two estimation procedures, namely fixed effect and OLS to measure the impact of the pandemic on financial industry stability. Panel data used to measure the impact of natural disasters and disease outbreaks on the financial stability of the financial industry is fairly new to the research field, and provides valuable insights for policymakers and industry professionals. The results showed that natural disasters and outbreaks have a significant impact on the financial stability of the financial industry, and these have varying impacts depending on the type of disaster, country, and institution. From the findings of this study, the authors suggest that policymakers consider implementing new measures to mitigate the impact that will arise by improving risk management practices and increasing capital requirements for the financial industry. Future research is expected to focus on developing more comprehensive datasets to improve analysis and understanding of future impacts.
Peran Layanan Terhadap Kepuasan Pelanggan Pada Sektor Perbankan Derudebu Talunohi; Erlinda Sholihah
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.969

Abstract

One type of competence that is crucial that must be managed by the banking industry is service. Future challenges will be increasingly severe and increasingly rapid technological advances require the banking sector to provide the best services in order to be able to compete in an increasingly tight business environment. The purpose of this study is to explore the factors that influence customer satisfaction in the banking industry in Indonesia. This research focuses on evaluating service quality, customer loyalty and security in improving customer satisfaction. This research is an empirical research built with primary data by distributing a questionnaire survey and getting 204 bank customers involved in the research. Furthermore, the data was processed using the SPSS program version 25 through validity and reliability testing. The findings showed that all variables studied affected customer satisfaction in the banking sector in Central Java. This research produced findings that show there is a positive and significant influence between service quality and customer loyalty to customer satisfaction; The findings also showed a negative correlation between security and customer satisfaction. The findings in this study provide additional new insights into studies related to service quality assessment in the banking sector in Central Java and Indonesia.

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