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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
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ANALYSIS OF OLC SYSTEMS IN THE PERSPECTIVES OF RELEVANT COST AND CARBON EMISSION COST Temy Setiawan; Ahalik; Vivian Whynne
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.v24i2.2538

Abstract

This research raises the topic of online learning and aims to identify and analyze online learning in terms of relevant costs. Online learning is a learning method that utilizes the internet and connected media to connect and learn. This research is qualitative with a case study method. The tools used in this research are Microsoft Excel and the GoGreener application to recapitulate and manage research sample data. The results of this study state that online learning in the midst of the COVID-19 pandemic situation is a great learning method. It is because by applying the online learning method, the costs incurred can be reduced (relevant) compared to the costs incurred during face-to-face or onsite learning, and the carbon costs that need to be paid can also be reduced. Keywords: Online Learning, Relevant Costs, Carbon Costs, COVID-19 Pandemic
FACTORS DRIVING DECISION MAKING FOR PURCHASING HALAL PRODUCTS IN INDONESIA: LITERATURE REVIEW Nurfahmiyati; Allya Roosallyn Assyofa; Kania Nurcholisah
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.v24i2.2558

Abstract

There has been an increase in consumer demand for halal products in recent year that does not only come from Muslim consumers but also from non-Muslim consumers. They view halal products as safe and healthy. This triggers consumer awareness of halal products and is followed by the wishes of producers to fulfill their rights to halal products. This research examines factors that drive purchasing decisions for halal products in Indonesia through a literature review. The findings of this research show there are several factors that determine someone’s decision to purchase halal products, i.e., religiosity, halal label, halal lifestyle, product knowledge, and Islamic branding/advertising. Keywords: Halal, Halal products, Indonesia, Purchase decision.
THE EFFECTIVENESS OF THE KANBAN METHOD IN DEVELOPING ACCOUNTING INFORMATION SYSTEMS FOR MSMEs Andhika Anandya; Rini Lestari; Rudy Hartanto; Edi Sukarmanto; Asri Suangga; Lukmannul Hakim Firdaus
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.v24i2.2563

Abstract

This research analyzes the effectiveness of implementing the Kanban Method in developing a simple accounting information system for MSMEs in Bandung, particularly those under the guidance of PC Persis Banjaran. The study employs a qualitative approach with a triangulation method, which combines data from direct observations and interviews with system developers, business actors as prospective system users, and experts, as well as the analysis of relevant documents. The research findings demonstrate that the application of the Kanban Method in developing accounting information systems is quite effective. The Kanban Method enables system developers to become more adaptive and responsive in addressing changes in the development needs of information systems. This study reveals that the use of the Kanban Method in developing a simple accounting information system leads to improvements in data processing effectiveness, financial transaction calculations, and zakat reporting according to the needs of prospective system users. Keywords         : Kanban, Accounting information system, MSMEs, Bandung, PC Persis Banjaran.
EVALUATION ANALYSIS OF SAMOSIR REGENCY GOVERNMENT PERFORMANCE EVALUATION VIEWED FROM FINANCIAL REPORT INFORMATION Talenta Emma Marbun; Santy Aji Sitohang; 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.v24i2.2569

Abstract

This research aims to evaluate the financial performance of regional governments at several levels, including Regional Financial Autonomy Level, Fiscal Decentralization Level, PAD Effectiveness Level, PAD Efficiency Level, Regional Fiscal Effectiveness Level, Regional Fiscal Efficiency Level, and BUMD Contribution Level. This quantitative descriptive study examines the regional financial statistics of Samosir Regency from 2013 to 2020. Economic scale analysis is the data analysis method used. The findings show that the average value of Financial Autonomy Level is still meagre (6.93%); The level of Regional Financial Dependency is very high (91.65); The level of Fiscal Decentralization (6.30%) is deficient; PAD has an effectiveness rating of very effective (100.74%); 0.78% shows that PAD efficiency is very efficient. 115.41% is fiscal effectiveness; regional fiscal efficiency is quite effective (3.36%); the BUMD contribution of 6.40% is minimal. Keywords    : Financial Performance, District Government, financial Information.
THE INFLUENCE OF TIME BUDGET PRESSURE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT JUDGMENT Fadhila Anditania Chairunnisa Hendar; Devianti Yuanita Harahap
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.v24i2.2671

Abstract

This research aims to analyze the factors that can influence the audit judgments produced by auditors. These factors are time budget pressure, auditor experience, and auditor competence toward audit judgment. The operationalization of variables uses the independent variables of time budget pressure, auditor experience, and auditor competence. Furthermore, the dependent variable is audit judgment. In this research, primary data is used, and data collection instruments involve distributing questionnaires directly using paper media. The population for this study is active internal auditors registered in the Inspectorate of West Java Province, serving as team coordinators, senior team leaders, junior team leaders, senior team members, and junior team members. The entire population, which involves 40 auditors, is used as a sample using the Saturation Sampling technique, and the data analysis technique employed is Multiple Regression using Microsoft Excel STAT97 and Statistical Program from Society Science (SPSS) 23. The research findings indicate that, partially, time and budget pressure do not significantly affect audit judgment due to the obtained results being somewhat insignificant. However, both auditor experience and auditor competence significantly influence audit judgment. Keywords: Auditor Competence, Auditor Experience, Audit Judgmen,  Time Budget Pressure.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS AND LEADERSHIP STYLE ON BUMDES PERFORMANCE (Empirical Study of BUMDes in Rokan Hulu Regency) Nurlian, Tri; Desmiyawati; Suci Nurulita
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.2251

Abstract

Village-owned enterprises (BUMDes) have an essential role in improving the economy of a village by developing suitable governance. This study aims to examine the effect of accounting information systems and leadership style on the performance of BUMDes. This research is quantitative; the primary data is used, and data collection is done directly using a questionnaire. The sample in this study consisted of 168 respondents. Data analysis was performed using multiple linear regression with SPSS 26. The results obtained from this study are that the accounting information system and leadership style affect the performance of BUMDes. Keywords    : Accounting Information Systems, Leadership Style, Performance of BUMDes.
THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA Ariama Susanti; Deliana; Rahmat W. Sembiring
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.2947

Abstract

The aim of this research is to determine the effectiveness of the Internal Control System in accordance with Government Regulation Number 60 of 2008 and the implementation of good governance according to the Directorate of Institutions and Cooperation of the Directorate General of Higher Education, Ministry of Education and Culture. Culture in 2014 and how the effectiveness of the internal control system realizes the implementation of good university governance at the University of North Sumatera. This research was conducted at the University of North Sumatera. Quantitative descriptive method with data collection techniques through distributing questionnaires and interviews with key informants used in this research with descriptive data analysis techniques. This research provides results regarding the effectiveness of the internal control system and the implementation of university governance in the effective or good category. The effectiveness of the internal control system provides support in implementing university governance. Keywords     : Effectiveness of the internal control system, Good university governance, University governance.
DISSEMINATION OF ROSE PRESERVATION TECHNOLOGY AND FINANCIAL RECORDING TO INCREASE COMMUNITY'S INCOME Oktaroza, Magnaz Lestira; Santoso, Gatot; Suganda, Fitrin Rawati
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3068

Abstract

The snack business conducted by the residents of Cintamanik Village has struggled to compete with snacks marketed in Garut, resulting in an insignificant increase in their income. In light of these circumstances, the PKM Team conducted training activities to introduce flower preservation technology to produce preserved roses with high market value. Additionally, training sessions focus on financial management, packaging design, and digital marketing via online marketplaces were provided as marketing tools. The research employed a descriptive analysis by processing primary data through pre-test and post-test of 32 entrepreneurs as respondents. The test outcome indicate an improvement from the pre-test results to the post-test results, indicating that the conducted training significantly enhanced the participants' abilities and knowledge. Particularly, the training enhances skills in preserved rose production and product marketing, facilitating income growth for the participants. Keywords     : Preserved Roses Technology, Cost of Production, Marketplace.
FACTORS THAT AFFECT PERFORMANCE ISLAMIC BANKS IN INDONESIA Nidiatama, Fadel
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3275

Abstract

This study examines the effect of capital adequacy, investor customers, Sharia governance, debt-equity ratio and company size on financial performance at Islamic Commercial Banks in Indonesia for the period 2016-2021. The population in this research is all Islamic banks in Indonesia. The sampling technique used in this study is non-probability sampling, which uses the purposive sampling method. The sample of this study was 60 data from 10 selected Islamic banks. Data processing using Eviews 12.00. The data regression analysis method was used. The results showed that capital adequacy has a significant positive effect on financial performance, company size has a positive and significant effect on financial performance, sharia governance has a significant effect on financial performance, debt equity ratio has a negative and significant effect on financial performance and investor customers have no significant effect on the financial performance of Islamic banks in 2016 - 2021. Keywords     : Financial Performance, Capital Adequacy, Sharia Governance, Debt-equity Ratio, Company Size.
FINANCIAL DISTRESS ANALYSIS USING ALTMAN AND ZMIJEWSKI ON TOURISM INDUSTRY Ginta, Rivald Fathur Ghaffary Lenggo; Handri
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3303

Abstract

This study examines financial distress scenarios in the tourism and recreation industry using the Altman Z-score and Zmijewski X-Score methodologies. Employing a quantitative descriptive research approach with purposive sampling, the study analyzes 12 publicly listed companies on the Indonesia Stock Exchange from 2019 to 2022. The results indicate that PT. Eastparc Hotel is the most financially stable, contrasting with PT. Bukit Uluwatu Villa as the weakest. While both methods yield different results, the disparity is not highly significant due to the varied components analyzed in the financial reports. The research recommends using multiple analytical methods for bankruptcy prediction to allow for accuracy assessment and to determine the suitability of each model for specific companies. Keywords     : Financial distress, Tourism and recreation industry, Z-score altman, zmijewski x-score.

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