AKUNTABILITAS
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.
Articles
230 Documents
<![CDATA[Etika Perataan Laba dari Perspektif Akuntansi Syariah ]]>
<![CDATA[S. Suwandi]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6119
<![CDATA[This study aims to find out the ethics of income smoothing seen from the perspective of Islamic religion because the action of income smoothing (smoothing earnings) is an action that can mislead the users of financial statements by presenting information that is not accurate, and sometimes even the cause of illegal acts, accountants educators, managers, and Ustadz believes it is an act that is prohibited by religion because the nature of the work it does is a mandate, whether it is worldly from its superior or business owner, or worldly from Allah SWT who will be held accountable for the work he does. Implementation of honest and trustworthy in work among others is to not take something that is not his right. The reason of the selection of informants is because all three have a relationship to the practice of Income Statement and all informants argue the same. The performance of unstable financial statements or decreased financial performance is less good, it tends to trigger the behavior of managers to perform unethical actions, so to give the impression of good company performance needs to be done income smoothing, income smoothing can be done by manipulating variables -variables (accounting) pseudo or by conducting real transactions, or can also be done by choosing an accounting method in accordance with the wishes of management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH KALIMANTAN BARAT ]]>
<![CDATA[Endang Kristiawati]]>
<![CDATA[ Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v8i3.2771
<![CDATA[This study aims to determine what factors are instrumental in the successfulimplementation of accrual based accounting in the Environment Government of WestKalimantan Province. This type of research is case study based on the model Luder (1992),using a qualitative approach. Study sites in West Kalimantan regional administration,sample’s in this study are SKPD-SKPD in regional government of West Kalimantan Province.Data collection techniques using observation, indepth interview, and documentation. Dataanalysis using data reduction, presentation of data and drawing conclusions / verification.,the technique checks the validity of the data using the method of triangulation. The analysisof this study suggest that in general local government officials in West Kalimantanenvironment to understand what was essentially based on accrual accounting system,although not yet fully understood. From the findings and analysis of data, there are severalfactors that are most instrumental in the successful implementation of accrual accounting ingovernment of West Kalimantan, namely commitment, quality human resources required,and Tool SupportDOI: 10.15408/akt.v8i3.2771]]>
<![CDATA[The Difference of Compliance Cost Before and After Using E-Filing Application on Company Taxpayers E-Filing User ]]>
<![CDATA[Vania Wimayo]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.11645
<![CDATA[The purpose of this study was to determine differences in compliance cost incurred before and after the use of E-Filing applications for corporate tax payers E-Filing users.E-Filing Tax Return is a reporting system created by the DGT which makes it easy for taxpayers in the manufacture and delivery of Tax Return report to the Director General of Taxation. The hypothesis in this study was tested using the Wilcoxon test match pairs. The type of data used in this study is quantitative data. The research method used is a survey and the instrument used to collect data is a questionnaire. The results show that compliance cost after the use of e-filing in contrast to earlier, where the compliance cost will be lower.]]>
<![CDATA[PENGARUH EFEKTIFITAS SISTEM PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Popi Fauziati]]>;
<![CDATA[Arfin Syahri]]>
<![CDATA[ Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v8i1.2761
<![CDATA[This research aims to know the influential factors of willing to pay tax with theirawareness of paying it as intervening variable particularly in Payakumbuh City. This researchused variable independent; those are perception about taxation efficacy system, tax officersservice. Intervening variable was the awareness of paying the tax. While, dependent variablewas willing to pay the tax. This research used primary data by using questionnaire.Respondents were all individual tax payer who became self employeed in Payakumbuh city.Method of taking sample in this research used random sampling. The data analysis usingregression analysis. The results of this data processing showed that: (1) perception of thetaxation efficacy system has significant influence toward the awareness of paying the tax. (2)tax financial service have significant influence toward the awareness of paying the tax (3) theawareness of paying the tax have significant influence toward tax payers’ willing to pay taxDOI: 10.15408/akt.v8i1.2761]]>
<![CDATA[Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat ]]>
<![CDATA[Siti Nurhasanah]]>
<![CDATA[ Akuntabilitas Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i2.8826
<![CDATA[The aims of this study is to determine the zakat management system and the accountability of the Amil Zakat institution's financial statements in order to be able to maximize the potential of zakat that can be collected. Zakat is the third pillar of Islam that must be fulfilled by all Muslims in the world when it has reached its provisions. Accountability of financial statements is a manifestation of responsibility to society, the state, and Allah. Therefore the Amil Zakat Institution must report the results of zakat management and distribution to Muzakki in order to gain trust from the community so that the potential for zakat collected is much greater because of the public's trust in the Amil Zakat institution. In order for the public's awareness and trust in zakat to become more flourishing, it can be realized through the performance of accountable, transparent and professional Amil Zakat Institutions (LAZ). For this reason, the Amil Zakat institution must have a financial report which is a reflection of good financial management. ]]>
<![CDATA[Pengaruh Proporsi Komisaris Independen, Ukuran Komite Audit dan Ukuran Perusahaan Terhadap Siklus Konversi Kas ]]>
<![CDATA[Muthia Rahmadani Sadono]]>
<![CDATA[ Akuntabilitas Vol 9, No 2: Oktober 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i2.4026
<![CDATA[This research aims to analyze and get empirical evidence about the effect of independent commissioner, audit committee and firm size on cash conversion cycle. Independent commissioner was measured by proportion of independent commissioner to board of commissioner, audit committee was measured by size of audit committee, and firm size was measured by logaritma natural of total revenue (LnTR). Sample of this research were consumer goods industry companies which were listed in Indonesia Stock Exchange (IDX) during 2013-2015 period. The number of manufacturing companies in this study were 33 companies with 3 years observation that acquired by using purposive sampling method. Hypothesis in this research were tested by multiple regression model. The results of this research showed that independent commissioner and audit committee not significantly influence on cash conversion cycle. In the other hand, firm size had significant negatively influence on cash conversion cycle.]]>
<![CDATA[Determinan Pembiayaan Bermasalah Sektor Pertambangan Pada Perbankan Syariah ]]>
<![CDATA[Prasetyo Ramadhan]]>
<![CDATA[ Akuntabilitas Vol 10, No 2: Oktober 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i2.6141
<![CDATA[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.]]>
<![CDATA[PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT ]]>
<![CDATA[Sarjito Surya]]>;
<![CDATA[Dedi Rossidi Soetama]]>;
<![CDATA[Ruly Ruliana]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3587
<![CDATA[The aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial reports on January to July 2014. The analytical method used is simple regression analysis which consists of classical assumption (autocorrelation test) and test of hypotheses (coefficient of determination and t test).The results from this research there is significantly positve effecting between Earning Power toward Earning Management from autocorrelation test with57.91%.DOI: 10.15408/akt.v9i1.3587]]>
<![CDATA[Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah ]]>
<![CDATA[Dwi Sulistiani]]>
<![CDATA[ Akuntabilitas Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i2.9662
<![CDATA[This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.]]>
<![CDATA[EFISIENSI MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Istianingsih Istianingsih]]>
<![CDATA[ Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v7i3.2731
<![CDATA[This study aimed to analyze the effect of intellectual capital efficiency of thefinancial performance and the performance of the company's shares. Measurement offinancial performance with return on equity (ROE), earnings per share (EPS), while thecompany's stock performance is measured by the cumulative abnormal return (CAR). Thetotal sample in this study was 108 companies and individual company data taken 3 years from2009 to 2011. The hypothesis testing with multiple linear regression method. Results from thisstudy showed that the intellectual capital positive effect on ROE and EPS. However,intellectual capital is not proven effect on CAR. The main implication of this study for themanagement of the company for more attention to the management of intellectual capitalbecause it is proven to improve the performance of the companyDOI: 10.15408/akt.v7i3.2731]]>
