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kajian.akuntansi@unisba.ac.id
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kajian.akuntansi@unisba.ac.id
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INDONESIA
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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THE EFFECT OF TAX KNOWLEDGE, TAXATION SYSTEM MODERNIZATIONON MSME TAXPAYER COMPLIANCE IN BANDUNG CITY Mardini, Riyang
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.v25i1.3339

Abstract

One of the main challenges for the government in managing state finances today is the low state revenue from the tax sector. This study aims to develop a conceptual framework of tax knowledge and modernization of the taxation system that can be used to analyze and discuss it as a factor that affects tax compliance. This study uses a purposive sampling technique based on the population of MSMEs in the food and beverage sector in Bandung, Indonesia. The analytical method used is multiple linear regression with SPSS 24. The results show that knowledge of taxation and modernization of the taxation system has a significant effect either, partially or simultaneously. Keywords     : Knowledge of taxation, Modernization of the taxation system, taxpayer compliance.
THE EFFECTIVENESS OF INTERNAL AUDIT IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA Nasution, Hasnah Juniarni; Deliana, Deliana; Napitupulu, Ilham Hidayah
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.v25i1.3346

Abstract

The effectiveness of internal audit is needed to realize good university governance because in internal audit there is a mechanism to ensure that the management carried out by the institution is effective and in accordance with good governance. Good governanceis the foundation for creating a healthy institution and one of the keys to successful institutional management. Knowing the level of internal audit effectiveness, the implementation of university governance, and how internal audit effectiveness realizes the implementation of good university governance at the University of North Sumatera is the purpose of this research. This research uses a descriptive quantitative method with data collection techniques by distributing questionnaires and interviewing key informants. The data analysis technique used is descriptive analysis. The results showed that the effectiveness of internal audit and the implementation of university governance were in the effective or good category. If internal audits are effective, then university governance will be good. University governance can run well if internal audits are effective. Keywords    : Internal audit effectiveness, Good university governance, University governance.
UNDERSTANDING ACCOUNTING AND SHARIA VIEWS ON BITCOIN CRYPTOCURRENCY AS A DIGITAL-BASED FINANCIAL INSTRUMENT Sabana, Mochamad Arief; Nurfahmiyati; Amaliya, Ima
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.v25i1.3383

Abstract

In Indonesia, cryptocurrency began to develop, and Indonesian traders started to use it widely. This is a phenomenon, given the need for cryptocurrency accounting processing. This research seeks to examine and test cryptocurrency and blockchain technology with the approach and supervision of the Indonesian PSAK and focuses on the accounting treatment of cryptocurrencies in Indonesia. It also seeks to understand the way Sharia Maqasid perceives transactions using cryptocurrency and blockchain. The purpose of this study is to conduct a study of cryptocurrency accounting based on PSAK applied in Indonesia and examine the views of Sharia Maqasid. This study uses a literature review model to define cryptographic accounting and literature on the Maqasid view of sharia. The results show there is no accounting treatment for cryptocurrency transactions, regardless of whether the transaction is treated as cash, assets, or inventory. Furthermore, the view of the Islamic Maqasid on this transaction is permissible. Keywords    : Cryptocurrency, Understanding Accounting, Bitcoin, Digital Currency.
THE INFLUENCE OF COMPETENCE, INDEPENDENCE AND MOTIVATION ON APIP AUDIT QUALITY AT THE NORTH SUMATERA PROVINCIAL INSPECTORATE Rihaney, Nine; Deliana, Deliana; Napitupulu, Ilham Hidayah
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.v25i1.3407

Abstract

Public demands for clean and KKN-free governance require the implementation of good supervisory functions by auditors over the implementation of government. Good government financial management must also be supported by good audit quality. Because if the quality of the audit is low, it is likely to provide leeway to make deviations use the budget. This study aims to (1) test the effect of auditor competence on audit quality, (2) test the effect of auditor independence on audit quality, (3) test the effect of auditor motivation on audit quality. The object of this research is at the North Sumatera Provincial Inspectorate Office. The sample in this study was 37 (Thirty-Seven) Auditors and Supervisors at the North Sumatera Provincial Inspectorate Office. Data collection is implemented by means of questionnaire method. The research method used is Partial Least Square (PLS) analysis using the Smart PLS 4.0 application. The results of this study show that (1) auditor competence has a positive effect on audit quality, (2) auditor independence has a positive effect on audit quality (3) auditor motivation has a positive effect on audit quality. Keywords     : Competence, Motivation, Independence, Audit Quality.
THE EFFECT OF KNOWLEDGE MANAGEMENT IMPLEMENTATION ON EMPLOYEE PERFORMANCE Prayogo, Dehan Kukuh; Lestari, Rini
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.v25i1.3485

Abstract

Abstract In a company, it is very necessary to monitor and improve the performance of its employees. Employee performance is important for the company because with good performance, employees can contribute to the company's success in achieving the company's vision and mission. The variable that can affect employee performance is knowledge management. The purpose of this study is to explain whether or not knowledge management affects employee performance at PT Berlio Anugrah Putra. This research method uses a quantitative survey method. The data source used was obtained from employees of PT Berlio Anugrah Putra. In addition, the sampling technique in this study used non-probability sampling with convenience sampling technique. The population in this study consisted of all employees of PT Berlio Anugrah Putra with approximately 500 employees, so a sample of 89 respondents was obtained. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that knowledge management affects employee performance.   Keywords:         Knowledge Management, Employee Performance, Company Success
THE EFFECT OF RESPONSIBILITY ACCOUNTING IMPLEMENTATION ON MANAGERIAL PERFORMANCE Lestari, Rini; Aryana, Salman
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.v25i1.3502

Abstract

Most organizations must be able to keep up with all the progress in order to achieve a goal, so adequate managerial performance is needed. The variables that can affect organizational performance with the application of Accountability Accounting so that the organization can achieve its objectives effectively and efficiently. The purpose of this study was to determine the effect of the application of Accountability Accounting on managerial performance at Amil Zakat Institutions in Bandung City and Cimahi City. This research method uses a descriptive method with a quantitative approach. The primary data sources used data obtained from managers of Amil Zakat Institutions in Bandung City and Cimahi City. The research sampling technique used nonprobability sampling with convenience sampling technique and received a sample of 61 respondents. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that the application of accountability accounting affects managerial performance.   Keywords     : Managerial Performance, Responsibility Accounting Implementation.
MODERATION OF GOVERNMENT ACCOUNTING STANDARDS IN THE RELATIONSHIP OF PUBLIC ACCOUNTABILITY, PUBLIC TRANSPARENCY AND OVERSIGHT OF APBD MANAGEMENT Hasibuan, Ira Maulida Sari; Irfan, Irfan; Sari, Maya; Sari, Eka Nurmala
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.v25i1.3506

Abstract

The purpose of this research is to test and analyze the influence of public accountability, public transparency, and supervision of APBD management with government accounting standards as moderator variables on the Labuhanbatu district government directly and indirectly. The approach used in this research is explanatory. The population in this study was 45 local government organizations in Labuhanbatu district, resulting in a total of 135 respondents. Data collection techniques in this research used questionnaires and document study. The data analysis technique in this research uses a quantitative approach using statistical analysis with Outer Model Analysis Test, Inner Model Analysis, and Hypothesis Testing. Data management in this research uses the SEM-PLS software program. The results of this research prove that accountability, transparency, supervision, the public have a significant influence on the management of the Labuhanbatu Regency APBD, and Government accounting standards are able to moderate the influence of public accountability and supervision on APBD management, but government accounting standards are unable to moderate the influence of public transparency on APBD management. Keywords     : Public    Accountability,   Public    Transparency,    Government Accounting Standards, Budget Management.
SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY) Ladewi, Yuhanis; Dina Aziza Putri; Lis Djuniar; Nunung Nurhayati
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.v25i1.3574

Abstract

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality. Keywords    : Success Factors, Accounting Information Quality.
DISCLOSURES OF THE CIRCULAR ECONOMY IN THE 2022 ASRRAT PLATINUM RATING COMPANY'S SUSTAINABILITY REPORT Suangga, Asri; Riyang Mardini; Rudy Hartanto
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.v25i1.3592

Abstract

This study explores how a Circular Economy (CE) disclosure appears in a company's Sustainability Report. In particular, the existence of CE is analyzed using the 5R approach, namely: reduce, reuse, recycle, recover, and repair. The research uses qualitative and quantitative content analysis methods, with the 2021 Sustainability Report of 10 companies achieving the 2022 Asia Sustainability Reporting Rating Platinum rankings. The ten companies in question are four engaged in the banking sector, three chemical manufacturers, two energy, and one pharmacy. The research results show that the commitment to a circular economy has given rise to many innovations in reducing generation and reusing waste in companies operating in the energy and chemical industries, two business sectors that use non-renewable natural resources as the main raw material. In the pharmaceutical industry, encourage the use of incinerators as a means of burning B3 waste so that it is safe for the environment. Meanwhile, in the banking sector, commitment to a circular economy can be seen in efforts to reduce paper use, which is in line with the trend of digitalization of banking services, which tends to be paperless. The keywords reduce, reuse, and recycle (3R) are the most common in corporate sustainability reports. While the keywords recovery and repair only appear in 2 reports. Keywords    : Circular Economy, Disclosure, Sustainability Reporting.  
ANALYSIS OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARD STATEMENT NO 226 CONCERNING PENSION FUND ACCOUNTING IN UNISBA PENSION FUNDS Diamonalisa Sofianty; Elly Halimatusadiah; Yuni Rosdiana; Mardini, Riyang
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.v25i1.3670

Abstract

Pension Funds are benefits given to employees after their work period. Pension funds can be in the form of a Defined Benefit Pension Plan or a Defined Contribution Pension Plan. Management can be carried out by financial institutions and employers. The Unisba Pension Fund is managed using the Defined Benefit Pension Program method, with the preparation of Financial Reports in accordance with the format regulated in Financial Accounting Standards Statement PSAK 226  so that it is transparent and accountable. The aim of this research is to compare the financial statements of the Unisba Pension Fund with PSAK 226. The method used is qualitative descriptive research. The research results show that the accounting reporting implemented by the Unisba Pension Fund as a whole is in accordance with the applicable PSAK No. 226. Keywords    : PSAK No. 226, Pension Funds, Financial Report.

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