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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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THE CONTRIBUTION OF CERTIFIED FRAUD EXAMINER (CFE) IN RISK MANAGEMENT OF THE BANKING INDUSTRY IN INDONESIA Sofa Nur Ihtiari Wahyudi, Sofa Nur Ihtiari Wahyudi; Laila Sugiarta; Purnamasari, Pupung
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.3681

Abstract

This research discusses the role of the Certified Fraud Examiner (CFE) in banking risk management in Indonesia. Using the literature study method, data regarding the adoption of contributions in preventing and detecting fraud were collected. The analysis results show that CFE has an important role in enterprise risk management, especially in fraud detection and fraud prevention. The Hexagon Fraud Theory, which elaborates on six factors that drive people to commit fraud, is analyzed in depth by considering the risk aspects that exist in the banking industry. This research proposes increasing the involvement of CFE-certified professionals in banking teams, as well as the need for collaborative research to evaluate the impact of CFE certification in more depth. It is recommended that banking companies continue to improve compliance with rules and regulations and build a corporate culture that supports effective risk management. Keywords     : Banking Industry, Certified Fraud Examiner, Fraud Prevention, Hexagon Fraud, Risk Management.
THE ROLE OF WHISTLEBLOWING, CULTURE, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION Yuhanis Ladewi; Muhammad Fahmi; Fauziah, Alfina Damayanti; Zuraidah, Ida
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4028

Abstract

This study aims to find out and analyze the role of whistleblowing culture, and organizational commitment in fraud prevention. The types of research used are descriptive and associative. The population used is 11 branch stores with a saturated sample of 85 respondents. This study uses primary and secondary data. The data collection methods are interviews, questionnaires, and documentation. To test the data, this research applies validity and reliability tests. The data analysis techniques used are descriptive statistics and inferential statistical analysis, namely classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test) and multiple linear regression analysis, determination coefficient, and t-test. This study uses the analysis technique of the SPSS Version 25 data processing program. Based on the results processed, 85 respondents are all valid and reliable. The results of this study can be concluded partially (t-test) showing that whistleblowing, organizational culture, and organizational commitment have a significant effect on fraud prevention at PT Sumber Alfaria Trijaya Tbk in Plaju District.   Keywords     : Cheating Prevention, Organizational Commitment, Organizational Culture, Whistleblowing
PERFORMANCE EVALUATION ANALYSIS OF SOUTH NIAS DISTRICT GOVERNMENT Purba, Sahala; Laia, Merisa Aguspani; Barus, Ike Anggreani; Samosir, Yosafat Renovaldo; Sinaga, Lusia Shelomita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4091

Abstract

This research aims to determine the financial performance of Regional Government from various aspects. This research is a quantitative descriptive study with the subject of the South Nias Regency Regional Government Financial Report for the 2013-2022 period. The research results of the regional financial independence index have an average value of 2.06%, which is still very low. The average regional financial dependency is 85.96%, which is still high. The average decentralization ratio is 12.06% in the low category. The average level of effectiveness of PAD is 68.02%, which is quite high. The average PAD efficiency level is 46% which is quite high. The average regional tax efficiency level is 1% in the ineffective category. The average regional tax efficiency level is 2% in the very good/efficient category. The BUMD contribution level ratio shows an average value of 1%, and the contribution received by BUMD is still low.   Keywords     : Financial Performance, Financial Report Analysis, and South Nias Regency Government
THE INFLUENCE OF ONLINE FOOD DELIVERY BRAND EXTENSIONS ON BRAND PREFERENCE IN E-COMMERCE APPLICATIONS Pandya, Raden Mochamad Ariandi Putra; Istiharini, Istiharini
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4532

Abstract

Go-Jek and Grab are examples of e-commerce applications. They offer similar features from brand extensions that help people meet their daily needs. This research will further explore the influence of online food delivery brand extensions on brand preference. The research method used in this study is applied research with both qualitative and quantitative data. Data were obtained through a questionnaire distributed to 154 respondents who had used the Go-Jek and Grab e-commerce applications. The research employed descriptive, explanatory, and statistical techniques for data processing. This research consists of independent variables (brand extension) and dependent variables (brand preference). Analysis used linear regression and classical assumption tests to obtain research conclusions. This research shows that brand extension online food delivery, with the dimensions of similarity, reputation, perceived risk, and innovativeness, has an influence on brand preference, accounting for 26.8% on the Go-Jek application and 42% on the Grab application.       Keywords     : Brand extension, Brand Preference, e-commerce
DETERMINANTS OF AUDITOR’S ABILITY TO DETECT FRAUD Deliana, Deliana; Purba, Sadaukur Aeroki; Rahman, Abdul; Syahputra, Rizki; Sari, Eka Nurmala; Jamaludin, Mohd Faizal Bin
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4610

Abstract

The study aims to provide empirical evidence on the effect of work experience, professional scepticism and time pressure on the ability of auditors to detect fraud. This research uses quantitative research methods that use statistical analysis tools, namely using Smart PLS (Partial Least Square) software. The data used is primary and comes directly from those surveyed, using a questionnaire designed to collect it. The questionnaires were distributed through the provision of paper questionnaires and through Google forms that were sent directly to the respondents. Sample in this study were 33 auditors in Medan City. The results of this study indicate that work experience positively affects the auditor's ability to detect fraud, while professional scepticism and time pressure do not affect the auditor's ability to detect fraud.             Keywords     : Ability to Detect Fraud, Professional Skepticism, Time Pressure, Work Experience.
THE DYNAMICS OF THE EXCHANGE RATE: IMPACT OF STOCK PRICE MOVEMENTS OF UNDERPRICING ISSUERS Yandes, Jufri; Dwiyani Hadiwidjaja, Rini; Pujiwati, Ami; Fadillah, Syarif
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4710

Abstract

This study analyzes the impact of exchange rates on the fluctuation of issuer share prices during underpricing in initial public offerings from 2022 to 2023. The primary focus is on situations where the initial public offering share price is traded lower than the closing price on the first trading day, known as underpricing. The study aims to provide new insights into how exchange rate dynamics influence underpricing levels and contribute to both practice and science. Based on data from 83 companies that went public during this period, the research methodology includes statistical description, classical assumption tests, and linear regression analysis. The results indicate a significant relationship between exchange rates and underpricing. These findings offer a deeper knowledge of the factors influencing underpricing, particularly in the context of exchange rate fluctuations. The practical implications include aiding investors, issuers, and regulators in making informed decisions.         Keywords     : Exchange Rate, Initial Public Offering, Underpricing 
DIGITALIZATION OF HALAL PRODUCT BUSINESS FOR BUSINESS ACTORS ASSISTED BY BPR SYARIAH AMANAH RABBANIAH Nurfahmiyati; Rahmani, Annisa Nadiyah; Nurcholisah, Kania; Notolegowo, Hantoro Ksaid; Azan, Ferdi Zanuar; Nurhayati, Nunung
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4753

Abstract

MSMEs play an important role in the Indonesian economy, and many have utilized information technology to market Halal products. BPR Syariah Amanah aims to help MSMEs by providing business funds. There are problems that often occur, namely the lack of understanding and knowledge about the digitalization of halal product businesses, limited funds for advertising on social media (Instagram Ads and Google Ads), and the lack of skills in creating advertising content and reports on the realization of advertising on social media. The purpose of this study is to provide an understanding of halal product business digitalization training through Instagram ads, creating Gojek accounts for business actors, creating business WhatsApp, and creating content on Canva. The methods used in this study are lecture methods, discussion methods, and simulation methods. The results of community service activities provide a score increase of 17.14% in the level of understanding of participants in business digitalization training. This means that the training provides changes in understanding the application of business digitalization for MSMEs.       Keywords     : Business Digitalization, Halal Products, MSME
ANTECEDENTS OF THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT: THE ROLE OF REGIONAL ASSETS MANAGEMENT, INTERNAL CONTROL SYSTEMS, AND STAFF COMPETENCY Banjarnahor, Doddy Chandra; Napitupulu, Ilham Hidayah; Nurlinda, Nurlinda
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4763

Abstract

The aim of this research is to analyze the influence of the role of Regional Assets Management, Internal Control Systems, and Human Resource Competency on the Quality of Sibolga City Government Financial Reports. The method used in this study employs a quantitative approach; the data collection method uses a survey, and the data used are primary data (questionnaires). The total population in this study comprised 80 Sibolga City Government Regional Apparatus Organization Property Managers, comprising 30 Regional Apparatus Organization Property Administrators, 17 sub-district property administrators, 10 junior high school property administrators, and 23 elementary school property administrators. From the results of collecting the questionnaires, 46 questionnaires were obtained, which could be processed using SPSS software, version 25. The data analysis employed descriptive statistical data analysis, multiple linear regression techniques, and hypothesis testing. Based on the research results, it is shown that the Management of Regional Assets, Internal Control Systems, and Human Resource Competency have a positive and significant effect on the Quality of Financial Reports of the Sibolga City Government.   Keywords     : Human Resource Competence, Internal Control Systems, Management of Regional Assets, Quality of Financial Statement.
THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING Napitupulu, Ilham Hidayah; Sibarani, Pirma; Gultom, Reni
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4783

Abstract

This research aims to discover the influence of tax burden, tunneling incentives, and exchange rates on transfer pricing. Transfer pricing deviations can arise in companies that want high profits and avoid taxes in one way. An ownership structure influences the company's decision to carry out transfer pricing and transfer wealth to themselves or the majority shareholder. Companies also use exchange rates to profit by transferring funds into strong currencies. The research uses 37 samples, which are analyzed by multiple linear regression analysis through SPSS tools. The results show that the tax burden and exchange rate do not influence the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives affect transfer pricing.               Keywords     : Exchange Rate, Tax Burden, Transfer Pricing, Tunneling Incentive.
ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK udin , Bahrul Ulum; Leniwati, Driana; Jati, Ahmad Waluya; syam, Dhaniel; Wahyuni, Endang Dwi; Haryanti, Agustin Dwi
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4784

Abstract

This research aims to analyze the opportunities and challenges in implementing carbon tax policies and assess public acceptance of these policies. It uses a descriptive qualitative approach, conducting interviews with five informants, including tax officials, tax academics/practitioners, company representatives, and the general public, from February to March 2024. The findings indicate that implementing carbon tax policies could increase government tax revenue, shift societal and business behavior toward lower carbon emissions, promote the transition to eco-friendly energy and technologies, and potentially reduce carbon emissions. However, challenges include rising prices of goods and services, decreased.   Keywords     : Carbon Tax Policy, Challenges, Opportunities

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