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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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High Discretion Slack: Penentu Keberhasilan Kinerja Organisasi Badan Usaha Miliki Desa (Bumdesa) Nafidah, Lina Nasehatun; Hidayati, Laelly Wahyu
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.v3i1.7854

Abstract

This research focuses on high discretion slack in achieving good organizational performance in Village-Owned Enterprises (BUM Desa). The type of data used in this research is primary data obtained from interviews with informants. This research will be conducted with a descriptive qualitative approach with a single case study on BUM Desa in Jombang district. The results showed that in BUM Desa there are unbound resources in the form of cash, working capital that can be utilized by managers in improving BUM Desa performance. However, these resources are not directly able to determine the success of BUM Desa performance. These unbound resources require the ability of managers, in this case human resources, to utilize these resources. The results of this study also show the limited ability of human resources in the village to drive BUM Desa, in addition to the low level of community participation in assisting BUM Desa management makes BUM Desa difficult to develop, even though the resources owned are high. Thus, human resource capability and village community participation are important factors to be used as benchmarks in maximizing resource utilization for the successful performance of BUM Desa.
Determinan Praktik Tax avoidance pada Perusahaan Sektor Consumer non-cyclicals yang Terdaftar di BEI Erindanindya, Fara Navy; Mustafida, Nurul
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.v3i1.7643

Abstract

Taxes are commitments that must be paid so that the government can continue to implement national development planning without causing a direct imbalance for taxpayers. Taxes have two different points of view. From the company’s perspective as a taxpayer, taxes are considered a burden that will reduce net profit. This study is motivated by the decline in tax revenues from the processing industry, losses both globally and in Indonesia due to tax avoidance practices, as well as the phenomenon of companies engaging in tax avoidance. This study analyses the effect of institutional ownership, Capital intensity, and Corporate Social Responsibility disclosure on tax avoidance. This study used a quantitative method with secondary data from financial, annual, and sustainability reports of non-cyclical consumer sector companies listed on the IDX for the 2018-2022 periods. Sampling was carried out using a simple random sampling method with a total sample of 288 company data points. Data were analyzed using descriptive statistical analysis, logistic regression analysis, and hypothesis testing with the help of SPSS 26 software. The results of this study show that institutional ownership and Capital intensity do not affect tax avoidance, while Corporate Social Responsibility disclosure affects tax avoidance.
Faktor yang Mempengaruhi Harga Saham: Bukti Empiris dari Indonesia Putro, Guruh Marhaenis Handoko; Astuti, Suryani Yuli; Masadah, Ninik; Imawan, Amrizal; Febrianti, Devi; Megasyara, Ira; Wany, Eva
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.v2i2.6837

Abstract

The financial ratios of liquidity, profitability, solvency, activity, and basic earning ratio on share prices are the financial ratios used in this study to analyze the financial performance of the real estate and property sectors. It employs multiple linear regression. Purposive sampling, a quantitative strategy, is used in this study with 69 samples that contain secondary data from the 2019–2021 financial statements. SPSS 26 is the analytic tool used. The findings indicate that while rentabilitas is important and influences share prices, liquidity, solvency, profitability, and activity have little bearing on share prices. The researcher reveals this occurrence by using signalling theory, which strengthens the findings.
Pengaruh Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, dan Rasio Aktivitas Terhadap Perubahan Laba Pada Industri Farmasi dina, dhea salsabila; hariyono, anwar
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.v3i1.7704

Abstract

This study aims to examine how influential the Liquidity Ratio, Solvency Ratio, Liquidity Ratio and Profitability Ratio have on Profit Changes in the Pharmaceutical Industry Listed on the Indonesian Stock Exchange in 2016-2020. This type of research is quantitative by taking data on company financial reports that have been published on the Indonesia Stock Exchange. The theory used in this research is Signaling Theory. The sampling method used purposive sampling technique. The samples used in this study were 10 pharmaceutical companies listed on the Indonesia Stock Exchange. With a total of 50 data with a period of 5 years. The analytical method used is multiple linear analysis supported by IBM SPSS Statistics version 25. The results of this study indicate that the Activity Ratio variable has an effect on earnings changes. However, the Profitability Ratio has a negative effect on Profit Changes, while the Liquidity Ratio and Solvability Ratio have no effect on Profit Changes at all.
Intellectual Capital Disclosure dan Kinerja Keuangan: Systematic Literature Review Fadiyah, Nur Laily; Sabillah, Natasya; Islamiyah, Maya Adillah; Fernanda, Erfina; Hermawan, Sigit
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.v2i2.6932

Abstract

This research aims to find out the direction of development of Intellectual Capital Disclosure and Financial Performance research for 7 years (2015-2022) by mapping or classifying according to themes and according to keywords. By using a literature review system as the basis for research analysis, this research uses a descriptive qualitative approach to collect data. The articles reviewed were taken from Sinta indexed or accredited Sinta-2 journal sources. The research results show: (1) Mapping according to theme shows that the Sinta 2 Accredited Scientific Journal with the name "Accounting or Accounting" totals 10 journals; (2) Mapping according to keywords shows that the number of articles with the keywords Intellectual Capital Disclosure and Financial Performance is 16 articles. The researchers emphasized many limitations of this article. The author determined this limitation by only looking at articles published in the accredited journal Sinta 2 and focusing on the study of Intellectual Capital Disclosure and Financial Performance in Indonesia. Articles from other countries were not included in the review. As a result, there may be articles on certain subjects that are not covered in this review. Although the limitations of this article are the results of the review that the author described, it cannot be concluded that it can generally be applied in Indonesia due to the limited scope of much research
Analisis Efisiensi Penerapan Internal Control Atas Retribusi Parkir Pada Dinas Perhubungan Kabupaten Kediri Ardani, Anichah Isma; Latifaturrohmah, Alifiya; Hermanita, Diana Fitria
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8819

Abstract

This study examines the efficiency of implementing internal controls on parking fee collections by the Transportation Department of Kediri Regency. It primarily focuses on evaluating the effectiveness of control measures over both regular and subscription parking fees, which contribute to the region’s locally generated revenue (PAD). The methodology involved interviews and document analysis to assess the accounting systems and collection procedures in place.The subscription parking levy procedure starts with the head of the department ordering the data collection, after that the head of the regional police department collects the subscription parking levy data, then the parking officer prepares the subscription parking levy data guidelines and then finally repairs, prints and saves the file.The research results show that there are weaknesses in internal control, especially in the aspect of multiple functions and lack of documentation, which increases the potential for fraud to occur. Type of Paper: Review Keywords: Control, Collection, Efficiency.
Pengaruh Kemutakhiran Teknologi, Partisipasi Pemakai, dan Dukungan Manajemen Terhadap Kinerja Keuangan Perusahaan salsabila, salisa; Suwandi, Suwandi
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8897

Abstract

This study aims to analyze technological sophistication, user participation, and management support on company financial performance. Furthermore, this study uses the effectiveness of accounting information systems as an intervening variable. The Structural Equation Modeling Partial Least Square (SEM-PLS) method was used by involving 50 employee respondents in companies engaged in construction services to test the influence between variables. The results showed that technological sophistication, user participation, and management support had no effect on financial performance, while accounting information systems showed a significant effect. Furthermore, accounting information systems are able to mediate the relationship between user participation and financial performance, but are unable to mediate the relationship between technological sophistication and management support. These findings underscore the importance of user involvement in the implementation of accounting information systems to improve financial performance. With this, companies need to increase the effectiveness of the use of accounting information systems by actively involving employee participation in company activities. Theoretically, this study enriches the literature on the effectiveness of accounting information systems and employee participation in improving the financial performance of companies.
Pengaruh Konservatisme Akuntansi, Struktur Modal, Likuiditas Terhadap Kualitas Laba Utama, Girindra Astha Anggara Cahya; Hariyono, Anwar
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9049

Abstract

This study aims to examine and analyze the effect of accounting conservatism, capital structure, liquidity on earnings quality. This type of research is quantitative research. The sampling method in this study was purposive sampling method. The sample for this study uses manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 108 data samples. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that accounting conservatism and capital structure variables have a positive effect on earnings quality. Meanwhile, the variable liquidity has no effect on earnings quality.
Literatur Review: Pengaruh Rasio Keuangan Dalam Peluang Pengambilan Keputusan Tax Avoidance Arrahima, Irea
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9031

Abstract

Tax Avoidance is one of the legal efforts in minimising the tax burden by using loopholes in tax regulations. Financial ratios that can generally affect Tax Avoidance decision making are profitability, leverage and liquidity. This study aims to collect and analyse articles related to the influence of financial ratios in Tax Avoidance. The design used is literature review, articles are collected using a search engine with a focus on national literature published in the 2021-2023 period. Based on the articles collected, the results show that profitability affects the opportunity to make decisions for Tax Avoidance. The increasing profit earned by the entity does not necessarily make the entity will receive an increase in tax burden. In contrast to profitability, leverage and liquidity, which state the entity's ability to meet long-term and short-term obligations, do not always affect the opportunity to make Tax Avoidance decisions.
Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Kualitas Audit terhadap Integritas Laporan Keuangan Rasidin, Adela Mei Putri; Hariyono, Anwar
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8898

Abstract

This study aims to examine the effects of managerial ownership, independent commissioners, and audit quality on the integrity of financial statements. Using purposive sampling, the study focuses on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during 2019–2022. A total of 195 financial statements from 52 companies were analyzed using descriptive statistics and multiple linear regression, with hypothesis testing conducted via SPSS. The findings reveal that managerial ownership and audit quality do not significantly affect the integrity of financial statements. In contrast, independent commissioners have a significant positive impact on financial statement integrity. These results highlight the critical role of independent commissioners in fostering transparent and reliable financial reporting. However, the low managerial ownership in the studied companies may limit the influence of this variable on decision-making and financial reporting quality. The study contributes to the literature on corporate governance by emphasizing the importance of independent oversight in improving financial reporting integrity. Future research is encouraged to explore other variables and broader contexts to provide a more comprehensive understanding.

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