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INDONESIA
AKUNTABILITAS
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 10 Documents
 1 
Search results for , issue "Vol 13, No 1 (2020)" : 10 Documents clear
Kinerja Keuangan Bank Syariah Mandiri: Sebelum dan Sesudah Penerapan Good Corporate Governance Sabirin Sabirin
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.12259

Abstract

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG 
Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan Lesi Hertati; Otniel Safkaur
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.16699

Abstract

The complexity of the financial information system process requires obeying the Indonesian financial accounting standard regulatory procedures in carrying out financial information, as well as demanding that individuals implementing financial information systems have strong working power that is safe and sustainable in order to run a good financial information system process. The purpose of this study is to determine the effect of organizational commitment to financial information systems, on state-owned enterprises in South Sumatra. This research is a quantitative method research with a total sample of 48 BUMN spread across South Sumatra. The analytical tool used is multiple regression with SPSS version 24. The results show that organizational commitment influences financial information systems. 
Dampak Keterlibatan dan Monitoring Terhadap Kecenderungan untuk Melakukan Eskalasi Komitmen Hariman Bone
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.14486

Abstract

Balance scorecard (BSC) provides objective, measures, targets and initiatives within each perspective to support the achievement of the company’s vision and strategy. Management involvement in strategic initiatives setting in each perspective allows management to keep running the initiative even though the initiative hinders the achievement of goals. This study examined experimentally the effect of management involvement in strategic initiative setting and monitoring on escalation of commitment. We used 2 X 2 between subjects. The Anova result showed that management involvement could encourage participant in escalation of commitment for failed initiatives
Pengaruh Faktor Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Arogansi Terhadap Kecurangan Laporan Keuangan Dian Fathma Alfina; Amrizal Amrizal
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.14497

Abstract

This study was to examine the influences of the fraud pentagon theory’s factors towards the financial statement fraud on banking listed in BEI for the period of 2014-2018. This study consisted of nine independent variables. Four variables of pressure (financial stability, external pressure, financial targets, personal financial needs). Two variables of the opportunity (nature of industry, ineffectiveness of monitoring). And a variable of rationalization, competence, and arrogance. Based on the results of Beneish M-Model analysis, out of 43 banks, 28 of them were indicated to have manipulated their financial statements during the study period. Meanwhile, the results of logistic regression analysis showed a positive influence of financial stability (ACHANGE), personal financial needs (OSHIP), nature of the industry (RECEIVABLE), ineffective monitoring (IND), competence (DIRCHANGE), and arrogance (CEOPIC) on financial statement fraud, while external pressures (LEV), financial targets (ROA), and rationalization (AUDCHANGE) have a negative effect on financial statement fraud 
Karakteristik dan Kebijakan Dividen Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Soliyah Wulandari
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.13355

Abstract

The aim of this research is to prove empirically the influence of firm characteristics. There are market price to book value ratio, firm age, market capitalization, debt equity ratio, earnings per share, liquidity, and growth of asset as firm characteristics. The research object are manufacture firm in Indonesian Stock Exchange during 2013-2017. The sample selection is using purposive sampling method. Based on criteria, samples which are used in this research are 37 firms. Secondary data are collected with documentation of financial statement from Indonesia Stock Exchange. Those data are processed using statistical test of multiple regressions. The result of this research proves that market price to book value ratio, debt equity ratio, earnings per share, and growth influence to dividend policy. In the other hand, firm age, market capitalization, and liquidity influence to dividend policy. 
Penyusunan Model Pengamanan Aset Tidak Bergerak di Kabupaten Sumenep Toton Merianto; Siti Musyarofah; Bambang Haryadi
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.14875

Abstract

The problem of management asset is one of many problems faced by local government whose material asset. The research purpose is to create security model on immovable assets in Sumenep. This research uses qualitative method with soft system methodology approach. The results showed that Sumenep district government in implementing the immovable asset security is not optimal because there is no standard reference, so immovable assets security model is needed. Administrative security model starting from demand the land assets report from the entire agencies accompanied by supporting documents. Furthermore, the report synchronized and verified directly to the assets location. If there are assets that administratively incomplete, than it must performed by legal security that starts from tracking the land assets status, if uncertified assets are found than certification is needed. Certified land assets then followed up through the physical security of land assets that used by the other party or misused by parties who violate the provisions of the land use agreement by fencing/installing a sign of ownership
Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Manajemen Laba Terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderasi Muhamad Nazhif Hawari; Zuwesty Eka Putri
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.16659

Abstract

This research aims to test influence of financial performance, company size and profit management on return of shares with dividend policy as moderation variable. This research was conducted in a manufacturing company registered in Indonesia Sharia stock index (ISSI) period 2016-2018. The sampling method in this study uses purposive sampling. The number of samples on this study was as many as 20 companies. The financial performance of the study is calculated by a debt to equity ratio. Hypothesis testing in this study used multiple regression methods and moderated regression analysis. The result of this research show the financial performance and company size has no effect on the stock return and earning management affects the stock return. Dividend policy is not able to moderate the influence of financial performance, company size and profit management on return of shares 
Pengaruh Debt Covenant, Profitability, Exchange Rate, Mekanisme Bonus Pada Transfer Pricing Hepi Prayudiawan; Jodie Dwi Pamungkas
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.15328

Abstract

This study aims to analyze the effect of Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms on the company’s decision to do Transfer Pricing. The independent variable in this study is transfer pricing which is proxied by the sale of related parties. The independent variables in this study are Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms. This study used data from financial statements or annual reports of companies listed on the Indonesia Stock Exchange. The population of this study are all companies listed on the Indonesia Stock Exchange except for finance sector in 2016-2018. The results of the analysis of this study indicated that the Profitability variable influences the company’s decision to do Transfer Pricing, while Debt Covenant, Exchange Rate and Bonus Mechanism indicated that the variable did not affect the company’s decision to do Transfer Pricing
Penilaian Kinerja Keuangan Berdasarkan Analisis Rasio Keuangan (Studi pada BMT Amanah Banjarmasin) Syafril Syafril
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.12598

Abstract

Research used to know financial performance and compared with industry standards. Focus on this BMT Amanah Banjarmasin and compared with Bank Indonesia standards. Focus on this research is on a financial report 2017 and 2018. From the BMT financial statements then analyzed the liquidity, solvency, rentability, and effectivity for comparison of results in each year and will be adjusted to Bank Indonesia (BI) standard that can be analyzed to measure what the financial level and performance of the BMT . Data analysis method is comparative descriptive analysis. While the data source used in this study is secondary data in the form of bank financial statement documents. The results show, bank liquidity is able to meet the short term in a timely manner. The result of solvency is seen ability of bank in fulfilling and keeping its ability to always able to fulfill its obligation in paying debt in a timely manner. The profitability of banks has a good ratio. Maximally maximized resource viewing effectivity results.
Determinan Kinerja Anggaran pada Organisasi Perangkat Daerah Syukriy Abdullah; Afrah Junita
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.14953

Abstract

Budget performance is the basis for evaluating and assessing the quality of financial management and budgeting in government organizations, especially in local government’s agencies. The purpose of this study is to examine the effect of budget size (TB), budget change (PB), and previous year budget variance (VS) on budget performance (KA) at agencies of Gayo Lues Regency. The sample in this study amounted to 44 work units of regional apparatus (SKPD) for fiscal year 2016-2017. Data analysis using multiple linear regression model. The results show that PB has no effect on KA, while TB and VS have negative effect on KA

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