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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 270 Documents
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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. 
STRATEGI PERENCANAAN KEUANGAN SYARIAH MELALUI METODE AKUNTANSI PADA USIA AWAL PERNIKAHAN PASCA COVID-19 Fathurrahman, Hilal; Nofrianto, -
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.34549

Abstract

Pandemi Covid-19 yang telah berlangsung sejak akhir tahun 2019 telah memberikan dampak yang besar tidak hanya secara kesehatan, namun juga ekonomi bagi masyarakat secara umum dari berbagai lapisan dan status sosial. Meskipun kondisi pandemi Covid-19 berangsur membaik dan kehidupan sehari-hari kembali normal, banyak keluarga-keluarga baru menghadapi tantangan yang berbeda karena harus menghadapi pola adaptasi baru dalam berbagai hal termasuk dalam hal persiapan ekonomi yang matang dalam rangka mempersiapkan diri dari situasi yang tidak terprediksi di masa yang akan datang. Tantangan menjadi lebih besar karena perencanaan keuangan ini membutuhkan skema yang berbeda untuk keluarga-keluarga muslim yang menerapkan prinsip keuangan syariah. Penelitian ini juga bertujuan untuk menawarkan skema perencanaan keuangan bagi kealuarga secara islami sebagai wujud menjaga keberlangsungan rumah tangga di awal masa pernikahan pasca masa pandemi. Lebih lanjut, penelitian ini berusaha untuk melibatkan metode akuntansi dalam perencanaan keuangan syariah yang belum banyak dieksplorasi, terlebih untuk dipraktikkan pada keluarga-keluarga muda di usia pernikahan awal pasca pandemi Covid-19. 
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT GENERASI Z DALAM MEMILIH KARIR MENJADI AKUNTAN Amin, Irsyad Ali
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.34665

Abstract

Penelitian ini bertujuan untuk menganalisis variabel lingkungan kerja, penghargaan finansial, dan pertimbangan terhadap minat generasi z dalam memilih karir menjadi akuntan. Data dalam penelitian ini adalah data primer yang diperoleh dari sebaran kuesioner kepada mahasiswa akuntansi sejumlah 134 orang. Variabel independent yang digunakan yaitu lingkungan kerja, penghargaan finansial, dan pertimbangan pasar dan variabel dependen yakni minat generasi z. Metode analisis yang digunakan untuk menguji hipotesis adalah analisis Structural Equation Modeling (SEM) dengan alat ukur SmartPLS. Hasil penelitian ini menunjukkan bahwa dari ketiga variabel independen hanya terdapat dua variabel independen yang berpengaruh positif signifikan yakni (lingkungan kerja dan pertimbangan pasar) dan satu variabel tidak berpengaruh signifikan yaitu variabel penghargaan finansial. 

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