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Journal of Culture Accounting and Auditing
Published by Universitas Muhammadiyah Gresik
ISSN : 28300289     EISSN : 28305574     DOI : http://dx.doi.org/10.30587/jcaa.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. http://journal.umg.ac.id/index.php/jcaa/Focus
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 105 Documents
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Analisis Penilaian Akuntabilitas Pengelolaan Zakat Dalam Perspektif Islam Pada Badan Amil Zakat Nasional (BAZNAS) Kota Baubau Syah Putra, Muhammad Adriyan; Sujana, I Wayan
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7953

Abstract

This research aims to find out how to analyze the accountability assessment of zakat management from an Islamic perspective at the Baubau City National Zakat Amil Agency (BAZNAS). The type of research used in the research used in this research is qualitative research. The data analysis method used in this research is a qualitative descriptive analysis method, using observation, interviews, documentation and literature study data collection methods. Based on the research results, accountability for zakat management from an Islamic perspective at BAZNAS Baubau City is appropriate based on the accountability trilogy. However, there are three indicators where one indicator is appropriate, namely accountability to Allah with the concept of trust and the other two indicators are not appropriate, namely the indicator of accountability to humans with PSAK 109 and accountability to nature with the Green Office concept.
Pengaruh Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Akuntansi, Pengetahuan Akuntansi, Dan Skala Usaha Terhadap Penggunaaan Informasi Akuntansi Di Kabupaten Gresik Maghfiroh, Nur Lailatul; Sholichah, Mu'minatus; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7701

Abstract

This study aims to examine the effect of micro, small and medium business actors' perceptions of accounting, accounting knowledge, and business scale on the use of accounting information in Gresik Regency. This study examines accounting information on Micro, Small and Medium Enterprises (MSMEs) in Gresik Regency using independent variables, namely the perception of micro, small and medium enterprises about accounting, accounting knowledge and business scale. The research population is MSMEs registered at the Department of Cooperatives and Trade of Gresik Regency. Sampling using the purposive sampling method with a total sample of 100 respondents. Data collection is done by sending a questionnaire via broadcast messages in the form of google from. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing indicate that the perception variables of micro, small and medium enterprises about accounting, accounting knowledge and business scale have a significant and significant effect on the use of accounting information. Based on these results, the Office of Cooperatives and SMEs are expected to be able to carry out regular counseling to MSMEs in order to improve the quality of human resources and individual understanding in order to develop their business, because by increasing these three variables it can develop and optimize users of accounting information that is useful for developing their business.
Pengaruh Pengetahuan dan Persepsi Pelaku UMKM Tentang Akuntansi Terhadap Penggunaan Informasi Akuntansi di Kabupaten Pinrang Hernianti, Harun; wahyuni, wahyuni
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6964

Abstract

This study aims to find out how the influence of the knowledge and perceptions of micro, small and medium enterprises about accounting on the use of accounting information in Pinrang Regency. The research method used is the quantitative method with the analytical tool using multiple linear regression analysis with the help of the SPSS application. The number of samples in this study were 60 MSME actors in Pinrang Regency.The results of the study show that the knowledge possessed by MSME actors in Pinrang Regency has a partial and significant effect on the use of accounting information. Perceptions of MSME actors have a partial and significant influence on the use of accounting information. Knowledge and perceptions of MSME actors simultaneously or jointly have a significant effect on the use of accounting information. The contribution made by the variables of knowledge and perceptions of MSME actors on the use of accounting information is 60%. This means that the variable knowledge and perceptions of MSME actors contribute 60% to the use of accounting information.
Pengaruh Profitabilitas, Gender Diversity Dewan Komisaris dan Dewan Direksi Terhadap Kebijakan Dividen Fitria, Citra Nanda; Sholichah, Mu'minatus
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6819

Abstract

This study aims to determine the influence of profitability, gender diversity of the board of commissioners and advisory boards on dividend policy. The sample population was taken from all manufacturing companies listed on the Indonesia Stock Exchange for 2020 - 2021. The sampling technique was purposive sampling which obtained 54 companies. There were 108 samples tested. Data were collected using secondary data from all manufacturing companies listed on the Indonesia Stock Exchange. Testing this hypothesis uses multiple linear regression tests with SPSS version 22 software. The results of this study indicate that the effect of profitability and gender diversity of the board of commissioners has an effect on dividend policy. While the advisory board has no influence on dividend policy.
Anteseden Kualitas Laporan Keuangan BUMDes Hapsari, Tifa Anggun; Yuliani, Nur Laila; Purwantini, Anissa Hakim
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7779

Abstract

Village-Owned Enterprises (BUMDes) play an important role in encouraging rural social and economic development, where BUMDes is one of the entities that can encourage an increase in Village Original Revenue (PAD). This study aims to empirically test and analyze the effect of human resource competence, information technology utilization, and internal control on the quality of financial reports on BUMDes in Temanggung Regency. This research is a quantitative study with data sources using primary data obtained through distributing questionnaires. The population of this study were 30 BUMDes in Temanggung Regency. The sampling technique used purposive sampling method director, secretary, treasurer, and financial staff. The number of samples in this study were 109 respondents. The data analysis method uses multiple linear regression. The results of this study indicate that human resource competence, information technology utilization, and internal control have a positive effect on the quality of financial statements.
Pengaruh Transaksi Mobile Banking, Internet Banking, dan ATM terhadap Kinerja Keuangan Perbankan Tangiduk, Rastieci; Kantohe, Meidy S. S.; Marunduh, Andrew P.
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7540

Abstract

Banking financial performance experienced increases and decreases in achieving profits, but in this situation, several banks closed branch offices, because the use of digital banking continued to increase. This research aims to determined the effect of mobile banking, internet banking and ATM transactions on banking financial performance. This type of research was descriptive research using secondary data, with a quantitative approach. This research used a purposive sampling method to determined the research sample, so that eight conventional banks were obtained and there were forty samples for research. The data obtained were analyzed using the multiple regression analysis method with a random effect model. The results of this research show that partially mobile banking transactions have a positive effect on ROA. Meanwhile, internet banking transactions have a negative effect on ROA and ATM transactions have a negative effect on ROA. The research results also show that simultaneously, mobile banking transactions, internet banking transactions and ATM transactions have a positive effect on ROA. Keywords: Financial Performance; Mobile banking transactions; Internet banking; ATM
Analisis Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan Studi PT. Petrokopindo Cipta Selaras Afif, Mochammad Ilham; Suwandi, Suwandi
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6328

Abstract

This study examines the effect of accounting information systems and internal control on company performance. Based on the perspective of contingency theory used in accounting systems is based on a premise that no accounting system is universally always appropriate to be applied to the entire organization in every circumstance, but the accounting system also depends on situational factors that exist in the organization. This study used a sample of companies at PT. Petrokopindo cipta aligned. The method used in finding samples is the porposive sampling technique. The results showed that accounting information systems and internal control had a significant effect on company performance.
Pengaruh Kualitas Audit, Profitabilitas Terhadap Manajemen Laba Dengan Good Corporate Governance (GCG) Sebagai Variabel Moderasi Jannah, Nurul Nur; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7702

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, profitabilitas terhadap manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021. Sampel yang diperoleh yaitu 145 perusahaan. Jenis penelitian ini adalah kuantitatif dengan jenis data sekunder. Data penelitian ini diolah menggunakan alat analisis SmartPLS 4 4.0.9.3 dan metode analisis dalam penelitian ini menggunakan Structural Equation Modeling (SEM). Hasil analisis penelitian membuktikan bahwa kualitas audit tidak berpengaruh terhadap manajemen laba, profitabilitas berpengaruh terhadap manajemen laba, sedangkan pada variabel moderasi kepemilikan manajerial dan institusional tidak mampu memoderasi kualitas audit dan profitabilitas terhadap manajemen laba
Pengaruh Profitabilitas dan Leverage Terhadap Agresivitas Pajak dengan Kepemilikan Institusional Sebagai Variabel Moderasi Prasetya, Gresia Mahatma Widyadana; Hariyono, Anwar
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6448

Abstract

This study aims to examine the effect of profitability and leverage on tax aggressiveness with institutional ownership as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. By using purposive sampling, the final sample is 35 companies. The amount of data obtained is 35 x 3 years = 105 observational data, there are 6 data identified as outlier data, the number of final samples obtained is 99 companies. Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application. The independent variables used in this study are profitability and leverage, tax aggressiveness as the dependent variable and institutional ownership as a moderating variable. Based on the research results, it is known that profitability and leverage has no effect on on tax aggressiveness and institutional ownership is able to moderate the effect of profitability on tax aggressiveness and profitability is not able to moderate the effect of leverage on tax aggressiveness.
Analisis Faktor Determinan Kinerja Keuangan UMKM Binaan Desa Giri Rochmah, Nur; Hudiwinarsih, Gunasti; Mustafida, Nurul
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6867

Abstract

This study aims to determine the effect of financial literacy, financial management, use of e-commerce and access to capital on the financial performance of MSMEs assisted by Balai Desa Giri. The population in this study were Giri SMEs registered at the Giri Village Hall Development. The sample in this study were 117 UKM assisted by the Giri Village Hall. The data collection carried out in this study was by distributing questionnaires through gforms and questionnaires to respondents. The test equipment carried out in this study used SmartPLS4.0. The results of this study indicate that literacy has no effect on financial performance, financial management has a positive and significant effect on financial performance, the use of e-commerce has no effect on financial performance, and access to capital has a negative and significant effect. on financial performance. Keyword: Financial Literacy; Financial Management; E-Commerce utilization; Access to Capital; Financial Performance; Small and Medium-sized Enterprises (SMEs).

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