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Kajian Akuntansi
Published by Universitas Islam Bandung
ISSN : 19794886     EISSN : 2581074X     DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Kajian Akuntansi topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Accounting Information System, Entrepreneurs. Determination of articles published in Accounting Studies through a blind-review process by editors and reviewers of Accounting Studies by considering, among other things: the relevance and contribution of articles to professional development and accounting practice and the fulfillment of the standard requirements for journal publications. Editors and reviewers provide constructive input and evaluation results to article writers.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 60 Documents
 1   2   3   4   5 
THE INFLUENCE OF INVESTMENT DECISIONS, DEBT POLICY, ACCOUNTING CONSERVATISM, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE Suci Lestari; Nafi' Inayati Zahro; Diah Ayu Susanti
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2248

Abstract

This study aims to empirically examine the influence of investment decisions, debt policies, accounting conservatism, intellectual capital and good corporate governance on company value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Determination of samples using purposive sampling method with a total sample of 94 companies studied. This study used multiple linear regression analysis techniques using SPSS version 25. The results in this study show that investment decisions, debt policy, accounting conservatism, managerial ownership and institutional ownership have no effect on company value, while intellectual capital has a positive effect on company value. Keywords: Investment Decision, Debt Policy, Accounting Conservatism, Intellectual Capital, Good Corporate Governance, Firm Value.
DETERMINATION OF STRENGTHENING CITIZENS IN VILLAGE FUND MANAGEMENT Santy Aji Sitohang; Talenta Emma Marbun; Wie Shi Wudjud; Sahala Purba
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2252

Abstract

This research is conducted to explore and analyze whether accountability and citizen involvement can affect the strengthening of residents in managing village funds in the village of Rawang Panca Arga Subdistrict, Asahan Regency, North Sumatra Province. The population in this study is all BPD (Village Representative Agencies) in the village of Rawang Panca Arga Subdistrict. The sample used is a census, meaning all the population is included as a sample, which covers only 30 people when this research was carried out in April and May 2021. The results of this study indicate that only the variable raises has a positive and significant effect on strengthening citizens to manage village funds in the village of Rawang Panca Arga Subdistrict, while the accountability and community involvement variables have no effect, specifically when testing those variables together with the variables of openness, accountability, and residents' condition that have an influence on strengthening citizens in managing village funds. Keywords: Strengthening Citizen, Village Funds, Accountability, Management.
IMPACT OF THE COVID-19 PANDEMIC FOR MSMEs IN EFFORTS TO INCREASE INCOME Stepanus Sandy; Rulan L. Manduapessy; Johanis Nifanngeljau; Tharsisius Pabendon
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2257

Abstract

The purpose of this research is to directly find out that there is a COVID-19 outbreak that has a much bigger impact on Micro, Small and Medium Enterprises in an effort to increase income. This research was conducted in Pasar Rentra Village, Mimika Baru District, Mimika Regency. This research uses a qualitative descriptive method as well as data or information collection techniques in the form of ongoing interviews with 10 informants who have the profession of Micro, Small and Medium Enterprises as representatives of MSMEs in the Mimika Baru District Rentra Market. The results found in this research are regarding the spread of the existing COVID-19, so that it will directly have a very significant impact on Micro, Small and Medium Enterprises. The impact is grouped into several parts, including: (a) income has decreased drastically; (b) lack of consumers; and (c) raw material prices have increased. Therefore, it is necessary for MSMEs to be able to sell online, open a side business, provide good service, and pay attention to the quality of the goods to be sold. Keywords: Impact of COVID-19, MSMEs, Business Income.
INFLUENCE OF IMPLEMENTING GOOD GOVERNANCE PRINCIPLES REGARDING THE EFFICACY OF EMPLOYEE PERFORMANCE Rina Maulina; Suria Ningsih
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2425

Abstract

The objective of the study was to ascertain whether application of Good Governance Principles would have an impact on the effective performance of government staff in Agriculture and Food Crops and Horticulture, West Aceh Regency. In this study, a statistical method is used to process the quantitative data. A statistical method based on the processing of quantitative data is used in this study. This study uses primary data sources, namely a number of written observations submitted to the research sample comprising 41 staff members from the Department of agriculture, Food Crops & Horticulture in West Aceh by distributing questionnaires. Simple linear regression is used as a data analysis tool. The results of this study have shown that applying good governance principles can significantly impact on the effectiveness of staff performance. Keywords: Good Governance, Effectiveness Employee Performance.
OPTIMIZING THE POTENTIAL OF UNISBA RETIREMENTS THROUGH TRAINING IN CALCULATION OF THE COST OF PRODUCTS AND SALES AND MANUFACTURE OF CHEESE PRODUCTS Yuni Rosdiana; Diamonalisa Sofianty; Elly Halimatusadiah; Riyang Mardini
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2435

Abstract

One of the sources of concern in retirement is economic problems. Such a problem can be overcome by utilizing available potential and resources, either in terms of education, skills, time, or funds, for productive activities that can make a major contribution to the family economy, one of which is through mentoring cheese production training and product cost calculation. The data used in this research are primary data from the pre-test and post-test results of 48 Unisba pensioners as respondents. Then, the researchers carry out descriptive statistical analysis and inferential analysis of the data results through the average difference test between the pre-test scores and post-test scores, which will later be analyzed. Based on the results of testing by SPSS, there is an increase in post-test results from the results of the previous pre-test with a significance value of <0.05. These results indicate that the training in calculating the cost of production and sales and the manufacture of cheddar cheese has a significant effect in increasing the knowledge of training participants. Keywords: Retirement, Product Cost, Selling Price, Community Service.
BENEFITS OF FINANCIAL REPORTING FOR LOCAL BRAND MSMEs Annisa Nadiyah Rahmani
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2454

Abstract

The benefits of financial reporting for local brand MSMEs are important for the company's financial condition and provide the information for making appropriate and credible decisions in the company. The research here aims to provide the benefits of financial reporting for MSMEs, especially local brand MSMEs. This research is a descriptive study. The author uses data-supporting documents for compiling financial reports that will be used as output in the form of financial information. Researchers make comparisons between MSME entrepreneurs before having financial reports and after having financial reports. The research samples here are from eight local brands in the city of Bandung, namely HAICLO, Happy Go Lucky, Cherish the Love, Nazmi Indonesia, Dressofia, Lederweren Footwear, Hyka Studio, and Curva. The results of the study show that local brands can grow their businesses if they prepare financial reports and get investor funding and financial institutions to help with their financial and business strategies in the short and long term.
APIP CAPABILITY ANALYSIS IN NORTH SUMATRA INSPECTORATE Nine Rihaney; Hafidz Tigor Barita; Deliana
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2490

Abstract

This research is motivated by the importance of increasing the capability of the Government Internal Supervisory Apparatus (APIP) in achieving effective internal control to achieve good organizational governance. This study aims to determine the factors that influence APIP capability, namely to determine the effect of HR competence, leadership commitment and budget on APIP capability. The object of this research is The Inspectorate of North Sumatra Province. This research is a case study research. The results of the study show that HR competence, leadership commitment and budget play a very important role in enhancing APIP's capabilities in achieving effective internal control to achieve good organizational governance.. Keywords: APIP's Capability, Competence, Leadership Commitment, Budget.
INFLUENCE OF PROFITABILITY, SOLVENCY, COMPANY SIZE, AND AUDITOR'S OPINION ON AUDIT DELAY Isnan Murdiansyah; Febianty Wulan Sari
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2493

Abstract

There are many cases of companies that are late in reporting financial statements because an audit by an independent auditor takes quite a long time before being submitted to the OJK for publication. This study aims to determine the effect of profitability, solvency, company size, and auditor's opinion on audit delay in healthcare companies listed on the IDX from 2019 to 2021. This study uses purposive sampling; the population is healthcare companies listed on the Indonesia Stock Exchange, and the sample size is 54. This research applies data analysis, namely multiple linear regression analysis with a panel data regression model. Since this research uses the combined data of time series and cross-section, the analytical technique used in the analysis process to obtain more accurate results is multiple linear regressions with panel data. The data obtained is then processed using Microsoft Excel and SPSS version 26. The results show that the variables of profitability, solvency, firm size, and auditor's opinion have no significant effect on audit delay; those variables also have no simultaneous effect on audit delay. Keywords: Profitability, Solvency, Company Size, Auditor Opinion,  Audit Delay.
SMALL AND MEDIUM ENTERPRISE DEVELOPMENT STRATEGY: SWOT-BALANCED SCORECARD PERSPECTIVE Novie Susanti Suseno; Marti Dewi Ungkari; Rafael Gani Barlian
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2502

Abstract

This study aims to find out what strategy should be used by UKM Rai SJ Leather by using SWOT analysis, where the Balanced Scorecard is used as the basis for strategy formulation. Informants were selected based on the consideration that the person was considered to know the most about various information related to the company's operational strategy. In this study, the authors use primary data and secondary data. The research method used is a qualitative method. Data collection techniques using library research, interviews, and internet studies. The data analysis technique was carried out by means of data reduction, data presentation, and verification. The results showed that after weighting using the IFAS matrix with a value of 1.95 and the EFAS matrix with a value of -0.5, the Rai SJ Leather SME is located in quadrant two. The strategy that must be used in quadrant two is concentric diversification by utilizing strengths to overcome various threats. The strategy from the growth and learning perspective is that SMEs must recruit human resources who have knowledge and abilities in the field of technology and quality control; in the internal business process perspective, the strategy that must be carried out is to make new innovations, the strategy from the customer perspective is to increase the brand to be recognized more widely, the strategy on a financial perspective is to increase revenue. Keywords: Balanced Scorecard, Business Strategy, SWOT Analysis.
THE ANTECEDENTS OF TAX EVASION PERCEPTION WITH A RELIGIOUSITY AS MODERATION Tandry Whittleliang Hakki; Jobrinson Simanungkalit; Mung Siat
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2526

Abstract

Tax evasion is an act of taxpayers who always try to minimize their tax burden by violating the provisions of the tax laws. This study aims to analyze the effect of the self-assessment system, money ethics, and discrimination on the perception of taxpayers by mediating religiosity. The population of this research is individual taxpayers in DKI Jakarta. The primary data used is in the form of questionnaires distributed to 150 respondents (taxpayers), of which 135 questionnaires are returned and can be processed for research results. The sampling technique used in this study is purposive sampling, while the data analysis methods used are descriptive analysis and multiple linear regression analysis. The results of the study show that the self-assessment system has an effect on tax evasion, but money ethics has no effect on tax evasion. This study also concludes that religiosity strengthens the effect of the self-assessment tax system on perceptions of tax avoidance and religiosity does not play a moderating role between money ethics and tax evasion. Keywords: Money Ethics, Tax Self Assessment System, Perception of Tax Evasion, Religiosity.

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