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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. 16 No. 1 (2023)" : 10 Documents clear
How Does Management Equity Work in MSME’s? (A MSME’s Level Approach) Lestari, Made Irma
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.27977

Abstract

This exploratory study with a qualitative approach aims to provide an overview about the condition of micro, small, and medium enterprises (MSMEs) in Indonesia regarding the concept of equity management based on the economic entity assumption. Whereas equity (owner's capital and operating profit) is the acquisition of funds of the business that must be separated from the private entity that owns the funds. Research data are primary data obtained by in-depth interviews and direct observation. Guided by the latest regulation, PP Nomor 7 Tahun 2021 concerning the Ease, Protection, and Empowerment of Koperasi and Micro, Small, and Medium Enterprises, researcher received responses from five business actors, each representing micro, small, and medium enterprises. This study found that the response of business actors at the micro, small, and medium levels was quite good about the awareness of separating business equity from private equity. However, in practice, the practice of equity management is proportional to the level of business, which means that the higher the level of business, the better the implementation of equity management that can be done. Implementation of equity management in small and medium enterprises is better than micro enterprises. With the enactment of PP Nomor 7 Tahun 2021, the government has expressed a commitment to raise micro-enterprises to the advance level. Thereby from this research, it is hoped that the government can make the issue of equity management in MSMEs as focus of regular guidance and assistance, especially for micro-enterprises.
Mekanisme Penyusunan LKD Sesuai dengan SAKD di BKAD Kabupaten Sleman Saputri, Evieana Riesty
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.28604

Abstract

This study aims to obtain an overview of the mechanism for preparing regional financial reports in accordance with SAKD at the BKAD of Sleman Regency and also to find out the problems/obstacles that often occur when preparing financial reports at the BKAD of Sleman Regency. This study uses a qualitative method where the researcher uses several methods to collect correct and reliable information related to the study to be discussed, namely the method of interviews, observations, studies and literature. This research can be concluded that with the existence of SIKD local governments can present regional financial information including budgeting activities, budget implementation, and budget preparation which are then announced to the public. 
PENGARUH PENGETAHUAN DAN PEMAHAMAN PAJAK, TARIF PAJAK, LINGKUNGAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI BAGI PELAKU USAHA ONLINE Utami, Vania
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.29234

Abstract

AbstractThis study aimed to test knowledge and understanding taxation, tax rate, taxpayer’s environment, and tax sanctions on taxpayer compliance. This study uses primary data, conducted by distributing questionnaires to online business in Wilayah Jabodetabek. The sampling used in this study is convenience sampling method. The number of online businesses in Wilayah Jabodetabek are sampled in this study are 107 online businesses. The analytical method used to test the hypothesis are multiple regression anaysis using the IBM SPSS Statistics 25 application. The result showed that knowledge and understanding taxation, tax rate, and taxpayer’s environtment has positive significant effect on taxpayer compliance and tax sanctions partially had no effect on tax compliance. Knowledge and understanding taxation, tax rate, taxpayer’s environment, and tax sanctions simultaneously had an effect on taxpayer compliance.
PENGARUH MANAJEMEN LABA, LEVERAGE, DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia periode 2020-2021) Hanifa, Dina
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.29915

Abstract

Pandemi Covid-19 mengakibatkan krisis kesehatan dan sosial ekonomi di seluruh dunia, dan tidak sedikit perusahaan melakukan agresivitas pajak untuk mengurangi beban perusahaan. Pemberian insentif oleh pemerintah bisa dimanfaatkan untuk melakukan agresivitas pajak dengan menggunakan celah regulasi pada masa pandemi. Penelitian ini bertujuan untuk menguji pengaruh manajemen laba, leverage, dan inventory intensity terhadap tax aggressiveness dengan komisaris independen sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan sektor kesehatan yang terdaftar di BEI tahun 2020-2021. Sampel yang digunakan sebanyak 136. Metode analisis data yang digunakan adalah analisis data statistik deskriptif, uji asumsi klasik, dan moderated regression analysis. Hasil penelitian menunjukkan bahwa manajemen laba dan leverage berpengaruh negatif terhadap tax aggressiveness. inventory intensity berpengaruh positif terhadap tax aggressiveness. Komisaris independen tidak mampu memoderasi manajemen laba terhadap tax aggressiveness. Komisaris independen dapat memoderasi leverage dan inventory intensity terhadap tax aggressiveness
The Influence Of Financial Institutions, Govermant, and Digital Technology in The Msme khatik, Nur; Santosa, R.Ery Wibowo Agung
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.30263

Abstract

AbstractThe purpose of this study was to find out how the influence of financial institutions, cooperative and SME cooperative services, and digital technology on increasing MSME businesses in Kendal Regency, the method used was the data analysis method with a questionnaire using a Likert scale 5 Multiple Linear Regression approach and the help of IBM SPSS software version 25. The results of this study indicate that financial institutions have a significant effect on MSME business development, trade and SME cooperative services have a significant effect on MSME business development, and digital technology has no effect on MSME business development in Kendal Regency Keywords: Financial Institutions, Cooperative and SME Trade Office, Digital Technology, Increasing MSME business
Faktor–Faktor yang Mempengaruhi Timeliness Financial Reporting (Studi Empiris Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021) Pratiwi, Zahwa Ernisa
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.30477

Abstract

Penelitian ini bertujuan untuk menguji komisaris independen, kepemilikan manajerial, komite audit, umur perusahaan, dan earnings management terhadap timeliness financial reporting. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2021. Jumlah perusahaan yang menjadi sampel adalah 61 perusahaan selama 3 tahun, total sampel pada penelitian ini adalah 174 sampel dengan 9 data outlier. Metode penelitian ini menggunakan purposive sampling dan pengujian hipotesis menggunakan analisis regresi logistik dengan bantuan Software SPSS 26. 2Hasil penelitian ini menunjukkan bahwa umur perusahaan dan earnings management berpengaruh terhadap timeliness financial reporting. Sedangkan komisaris independen, kepemilikan manajerial, dan komite audit tidak berpengaruh terhadap timeliness financial reporting.
Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun, Muhfiatun
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.32348

Abstract

The shariah governance system is crucial in Islamic banks because of its unique structure that is different from a conventional bank. The fundamental difference between shariah governance and conventional governance is marked by the presence of a shariah supervisory board (SSB). This study aims to analyse the practice of shariah governance in Islamic banks in Indonesia. This study uses a qualitative approach with content analysis to assess the conformity of SSB practices with applicable regulations. The results of the analysis found that there were no Islamic banks that violated the provisions in recruiting or the characteristics of SSB. This research is expected to contribute to the quality of SSB through various backgrounds.
IMPLEMENTASI TEKNOLOGI BLOCKCHAIN DALAM BIDANG AKUNTANSI DAN SUPPLY CHAIN MANAGEMENT : STUDI LITERATUR Aulia, Dena
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.32670

Abstract

This paper provides a literature review on recent research concerning blockchain-based accounting and supply chain management, with a particular focus on Indonesia as a developing country where blockchain technology is gaining prominence for scholarly investigation. The study examines the characteristics and architecture configurations of blockchain to ascertain suitable implementation approaches in various domains, including accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, endogenous risks in supply chain management are identified to glean insights for future supply chain implementations. Additionally, a case study analysis is presented, drawing on a manufacturing industry supply chain management scenario to offer a deeper understanding of blockchain technology's implementation. Through this research, it is expected that awareness and understanding of the potential of blockchain technology in optimizing accounting and supply chain management in Indonesia can be enhanced. 
Dampak Pandemi Terhadap Faktor Tingkat Kesulitan Zulpahmi, Zulpahmi; Sumardi, Sumardi; Setiawan, Edi; Hidayat, Fikri
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.38719

Abstract

Tujuan dari penelitian ini adalah untuk menentukan apakah bisnis non-keuangan menghadapi masalah arus kas sebagai akibat dari epidemi COVID-19. Purposive sampling adalah metode pilihan untuk penelitian ini. Penulis menggunakan model Altman Z-Score untuk mengevaluasi tekanan moneter. Variabel current ratio dan profitabilitas berpengaruh terhadap financial distress sebelum pandemi, sedangkan DER (Debt-to-Equity Ratio), Total Asset Turnover, Inflasi, dan Suku Bunga tidak berpengaruh. Sementara profitabilitas, inflasi, dan suku bunga semuanya berkontribusi positif terhadap kesulitan keuangan sebelum dan selama pandemi, DER memiliki dampak sebaliknya. Rasio lancar dan Total Asset Turnover juga ditemukan tidak berpengaruh terhadap financial distress selama pandemi. Temuan penelitian ini dapat digunakan sebagai referensi untuk membuat keputusan bisnis di masa depan, karena dapat menjelaskan penyebab kesulitan keuangan yang dialami oleh perusahaan non-keuangan selama wabah COVID-19  
Kinerja Keuangan Perusahaan Go Public Di Indonesia Sebelum Dan Pada Masa Pendemi Covid-19 Darmawan, Arif
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.42065

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan pada perusahaan go public di Indonesia sebelum dan pada masa pandemi Covid-19. Jenis data dalam penelitian ini adalah data kuantitatif yaitu data atau informasi berupa angka yang bersumber dari data keuangan perusahaan yang mana data ini dapat diakses melalui website IDX ataupun website masing-masing perusahaan, sehingga dapat disimpulkan bahwa sumber data adalah data sekunder.  Teknik Sampling yang digunakan oleh penulis adalah Purposive Sampling, yaitu menetapkan sampel sesuai dengan kriteria yang ditetapkan oleh peneliti. Kriteria tersebut adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan  periode tahun 2019 dan tahun 2020. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020. Sampel dari penelitian ini berjumlah 610 perusahaan..Penelitian ini menggunakan Size, Debt to Equity Ratio, Revenue, Growth Rate of Net Income, Return on Asset, dan Price to Book Value sebagai variabel yang diteliti. Pengujian hipotesis dilakukan dengan Uji Wilcoxon Sign Test karena data tidak berdistribusi normal. Berdasarkan hasil penelitian diperoleh Size, Debt to Equity Ratio, Revenue, Growth Rate of Net Income, Return on Asset, dan Price to Book Value mengalami perubahan yang signfikan selama masa pandemi Covid-19. Rata-rata perusahaan mengalami peningkatan pada Size dan Debt to Equity Ratio dan mengalami penurunan pada Revenue, Growth Rate of Net Income, Retun on Asset, dan Price to Book Value selama masa pandemi Covid-19.

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