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AKUNTABILITAS

akuntabilitas
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Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta

ISSN : 1979858X EISSN : 24611190 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.

Arjuna Subject : -

Articles 12 Documents

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Search results for , issue "Vol 10, No 2: Oktober 2017" : 12 Documents clear

Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan Eka Indriyani
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The population in this study is all companies manufacturing food and beverage sectors in Indonesia Stock Exchange period 2011 to 2015. The study sample as many as 16 companies were selescted using purposive sampling method with certain criteria in order to obtain in the total sample 0f 9 companies. Mechanical testing of the data is by using multiple linear regression with a significance level of 5% alpha. The results showed that firm size negative effect on firm value. Profitability significant effect on firm value. Simultaneously, firm size and profitability significantly influence the value of the company. The coefficient of determination shows that the influence of the independent variables on the dependent variable of 41.5% and the rest is influenced by other factors.

Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender R. Rindayanti; Dekeng Setyo Budiarto
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Ethical behavior is important since help educators and researchers understand future managers and executives’ ethical behavior in organization. The research investigates the relationship between gender, love of money, machiavellian and ethic behavior. Data collected from 102 student of departemen of accounting. Result of the whole sample revealed that Machiavellian has significant effect on ethic behavior and there’s different perception on ethic behavior based from gender.

Biaya Promosi dan Penghimpunan Dana Pihak Ketiga Pada Bank Pembiayaan Rakyat Syariah F. Fachrunnisa
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The aim of this study is to analyze whether there is influence the expense of promotion is issued to against amount of third party assembled by BPRS. In addition, to analyze the variable lag time (lag) cost of promotion that the most effective effect on changes in third party funds obtained by BPRS. This study used regression analysis or AutoRegressive Distributed Lag (ARDL). The variables used are promotion cost as independent variable and third party fund as dependent variable. The result of this study showed that the amount of promotion cost has a positive and significant influence on the increasing amount of third party funds of BPRS, as explained by the results of ARDL analysis conducted by the author, that is change in third party funds affected by third party funds one quarter earlier and influenced by the amount of promotional costs the previous quarter or 15 months earlier. This indicates that the higher the promotion expense of budget, the BPRS will be able to collect more third party funds.

Evaluasi Kinerja Berdasarkan Implementasi Sistem Pengendalian Internal D. Divianto; F. Febrianty
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to evaluate the performance based on the implementation of Internal Control System (SPI) at the Sub-Branch Office of Bank XYZ Palembang. The sample in this study were 48 respondents of the Sub-Branch Office of Bank XYZ Palembang. Data analysis technique used is descriptive qualitative method through descriptions of recapitulation result of respondent's answer on research questionnaire. The results of this study indicate that performance management has started supported by the application of SPI is considered adequate. However, the limited implementation of performance appraisal for financial elements causes SPI performance for the completion of follow-up audit findings at the Branch Office is not considered optimal. Therefore, attention needs to be applied to the SPI which also focuses on non-financial elements that also greatly support the company's performance either directly or indirectly. This research is expected to provide a description of the correlation between company performance with effective and efficient SPI implementation especially related to the completion of follow up on audit findings.

Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang Lina Nasihatun Nafidah; Nur Anisa
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine the accountability of village financial management that includes planning implementation administration reporting accountability of financial management of village finances in Jombang regency. The research method used qualitative descriptive by compiling the financial management of Sumbermulyo village in conformity with the Local Head of Government Regulation Number 33 of 2015 on Management of Village Finance. With data collection techniques through interviews and direct observation of the object of research. Determination of observation area is done by considering the small amount of village fund acceptance or allocation of village fund. The results of this study indicate that based on Regent Regulation No. 33 of 2015 on the management of Village Finance outline management of Village Finance has reached accountability. In addition village counseling is still needed from the local government to intensively assist the village to realize accountability of village financial management.

Determinan Pembiayaan Bermasalah Sektor Pertambangan Pada Perbankan Syariah Prasetyo Ramadhan
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The aim of this research is to analyze the determinant of mining’s non performing financing in short-term and long-term. This research used Vector Error Correction Model (VECM). The result shows that in short-term FDR, IPI at the fifth lag and Interest Rate at the second lag have a significantly positive effect to Mining’s Non Performing Financing. CAR, IPI at the first lag and Interest Rate at the first lag have a significantly negative effect to Mining’s Non Performing Financing. Inflation and World Oil Price have no significantly effect to Mining’s Non Performing Financing. Meanwhile, in long-term FDR, CAR, IPI, World Oil Price and Interest Rate have a significantly positive effect to Mining’s Non Performing Financing. Inflation has a significantly negative effect to Mining’s Non Performing Financing.

Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia Ayu Aryista Dewi; Luh Gede Krisna Dewi
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company's transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins'Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value.

Analisis Pengaruh Kualitas Pelayanan Terhadap Loyalitas Nasabah Baitul Maal wat Tamwil Rini Dwiyani Hadiwidjaja
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The aim of this research is to analyze the effect of service quality to customers’ loyalty in BMT customers. The method that used in this research is descriptive analysis and multiple regression analysis. The result shows that the service quality in good and high category. But, the customers’ loyalty in medium category. To increase the loyalty of the customers, it needs to increase the service quality to the customers. This will had a positive effect on customers loyalti. Customers’ loyalty can be a good promotion to the BMT.

Pengaruh Karakteristik Perusahaan Terhadap Kualitas Pelaporan Keuangan dan Dampaknya Terhadap Efisiensi Investasi Teguh Budi Raharjo
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment.

Peningkatan Voluntarty Tax Compliance dan Kinerja Direktorat Jenderal Pajak Dwi Sulistiani; Yona Octiani Lestari
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to compare the tax revenue between before and after the implementation of Government Regulation No. 46 In 2013, and knowing the efectiveness of voluntary tax compliance’ increase tax-payer for SMEs. The study was conducted by using a mixed method in which for the first goal using different test methods of quantitative premises while the second goal using qualitative descriptive method to illustrate the effectiveness of the regulation. The results showed that the tax revenue after the implementation of the regulation indeed there is a greater difference than before the implementation of these regulations. The second result shows that the application of the regulation is less effective in the first 5 months of implementation.

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