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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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Pengaruh Sistem Pengendalian Internal dan Pengawasan Keuangan Daerah terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Sikka) Helena Adventy Gudipung; Konstantinus Pati; Yoseph Darius Purnama Rangga
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.889

Abstract

This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.
Do Iraqi Ceo Depending On Strategic Planning In The Face Of Crises Riyadh Hussein Obyes; Zainab Obaidsh Chalab Alkhfaji; Alaa Hussein Fadhil; Ahmed Abdullah Amanah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.892

Abstract

The goal of this article is to find the CEO of Iraqi companies that use strategic planning and determine if they are capable of diagnosing the traits of strategic planning systems that improve these companies' capacity to successfully address crisis-related needs. The capacity of the company to successfully react to crisis needs and demands is enhanced by the use of strategic planning, according to a review of data from 64 enterprises utilizing statistical analysis. Furthermore, top and division or unit managers must be involved and committed for strategic planning to be successful. It also has to be planned with an external orientation and get more than just lip service from top and unit or division level managers. In other words, it must concentrate on how well the business responds to the needs of its crisis and it must recognize and take advantage of any future growth crises. Additionally, a CEO must possess a variety of qualities to engage in good strategic planning. Core Competence Knowledge, Skills, and Abilities are especially important for individuals who will be in charge of carrying out the final plan since it must be compatible with the crisis-management and decision-making approaches. The study's findings suggest that managers of Iraqi businesses should think carefully about the value of strategic planning during times of crisis. also Many CEOs lack knowledge, skills, and talents since they did not complete business universities or practical training programs. Managers must attempt to incorporate crisis management into the strategic planning process for their organizations. The conclusion encourages a firm's strategy approach to include crisis management procedures. This contributes to better performance and increased crisis management efficacy. Additionally, the board of directors must rely on advice from experts who can assist them strategize and prepare throughout a crisis, which improves their capacity to handle one effectively. One way to integrate and improve managers' ability to handle crises is to encourage the use of strategic crisis planning.
Pengaruh Pelaksanaan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Gorontalo Titi Umi Kalsum Hulopi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.895

Abstract

The Influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. This study aims to test and determine the influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. The conclusion of this study is that there is an influence of tax audit implementation on the level of compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office by 31.2% while 68.8% is influenced by other factors that are not tested. The steps that should be taken by Account Representatives and Tax Audit Officers are expected to further improve the implementation of audits in accordance with audit standards, because these audit standards can maintain the quality of audits, so that every year the compliance of Individual Taxpayers will continue to increase.
Analisis Penerapan ISAK 35 dalam Penggunaan Sango Professional Pada LSM Koalisi Rakyat untuk Keadilan Perikanan (KIARA) Jakarta Rizki Hermaliani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.927

Abstract

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.
Analisis Penerapan Penyajian Laporan Keuangan Berdasarkan SAK ETAP Guna Meningkatkan Nilai Relevansi: Studi Kasus Perusahaan Agrikultur Pada CV Agung Jaya Sofro’ul Aulia Reonika; Fauziyah Fauziyah; Akhmad Naruli
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.936

Abstract

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews. The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.
The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX) yassir nori Mohammed; Mustafa Abdalsamea Abdalhamed; Najlaa Tareq Kadhim
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.938

Abstract

This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotional intelligence on the Board of Directors' ability to manage crises, focusing on variables such as conservative accounting policies, Board compensation and benefits, meeting frequency, the ratio of external auditor fees to enterprise capital, enterprise capital, share profitability, and the market-to-share profitability ratio. Findings indicate that emotional intelligence (measured by the number of females on the Board) positively influences conservative accounting policies and meeting frequency during crisis periods. Conversely, the pre-crisis period showed a negative relationship, suggesting a proactive and risk-responsive stance by women during crisis. Additionally, the study observed an inverse relationship between crisis periods and both Board compensation and external auditor fee ratios, implying a cost-reduction strategy facilitated by female emotional intelligence. The crisis period also saw an increase in the profitability of individual shares and the market-to-share profitability ratio. The research recommends expanding the study to compare the role of emotional intelligence in Boards between developing and developed economies.
‫‬‬‬‬‬The Role Of Modern Techniques Of Management Accounting and Cost Accounting in Improving Cost Efficiency and Quality Of Care in Urology: a Theoretical Study Rasha Jasim Ahmed Ebraheem Alobaidy
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.949

Abstract

Economic and demographic developments in the past few decades have increased the pressure on efficiency in the healthcare industry. Modern management accounting and cost accounting techniques are a critical component in improving the efficiency and quality of care in urology. With the ever-increasing costs of healthcare, the need for a sophisticated accounting system that can provide accurate data on costs and revenues is more important than ever. The aim of this research was to investigate the role of modern techniques in management accounting and cost accounting as a means of enhancing cost efficiency and quality of care in urology. The research highlights the importance of training medical staff in these techniques, as this can improve overall performance and reduce costs without compromising the quality of care provided to patients. These techniques have been shown to help physicians and administrators make informed decisions, which helps improve the efficiency and quality of care. They also contribute to improving communication between medical teams, enabling better patient care. By focusing on improving resource and cost management, these techniques can play a pivotal role in achieving superior and effective health outcomes.
Kontribusi Green Sukuk pada Implementasi Tujuan Pembangunan Keberlanjutan di Indonesia Adhe Pertiwi Mareta; Febyviani Dwimutian Anggraini; Kustiyah Kustiyah; Mardhiyah Hayati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.955

Abstract

The main goal of the Islamic financial industry is falah, which is always involved in matters beneficial to the community. The Islamic finance beginning to emphasize broader social responsibility issues, such as environmental concerns. To maintain economic sustainability and protect the environment, the world faces two challenges in an increasingly complex global era. Sukuk generally refers to a certificate that has the same value as a portion or the entirety of assets to obtain returns and services within the ownership of specific assets and projects or special investment activities. SDGs aim to reduce the impact of damage through the emphasis on achieving it through collaboration between countries and sectors. library research Sustainable development not only prioritizes economic growth but also how economic activities can ensure the healthy and non-excessive use of natural resources to achieve optimal results. However, there are several issues that hinder its implementation. In a situation like various factors that hinder sustainable economic growth in Indonesia.
Analysis of Industrial Performance Indicators Effects On Enhance The Competitiveness of The Food Sector and The Possibility Of Support in The Iraqi Economy (2003-2020) Ali Jaafar Nedher; Noor Abdul-Sattar Ibrahim; Sami Kamel Abd
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.958

Abstract

This study was aimed on analyze the competitiveness of the food industry sector, and showed the level of industrial and competitive performance of these industries, and the possibility of supporting and enhancing their competitiveness in the Iraqi economy for the period 2003-2020. Competitiveness is considered one of the most important indicators of the efficiency of the food industry tool in local and foreign markets, as competitiveness represents the ability of productive sectors of different types to distribute their products and increase their sales level. Therefore, the food industry in Iraq is considered one of the most important sectors of the manufacturing industries that suffer from problems and obstacles including a decrease in the level of competitive and industrial performance. It is believed that the problem of the research is the weak competitiveness of the food industry in Iraq due to the decline in the quality of manufactured products and the weak level of competitiveness of these products compared to imported products. The results of the study showed a decrease and fluctuation in the contribution of the manufacturing sector to the gross domestic product (GDP) in Iraq. The economic policy was not providing the possibility of an investment climate to support and enhance the private sector in industrial investment. The indicators of production requirements such as labor productivity, worker productivity, and the value added index of the food industries sector began to fluctuate between decrease and increase, and to measure the extent of the reciprocal effects between all parts of the standard model and the extent of its contribution to developing the competitive capacity of this sector.
Faktor-Faktor yang Memengaruhi Harga Saham pada Bisnis Subsektor Makanan dan Minuman yang Terdaftar di IDX Aang Syahdina; Sarah Nurjanah; Warjudin Warjudin; Moh. Magfirah Dillah Syaid; Jordan Ismadi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.971

Abstract

This study aims to investigate the effects of the Current Ratio (CRA), Debt-to-Equity Ratio (DERA), and Return on Equity (ROEQ) on the stock prices (HS) of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2017 to 2022. The analysis utilizes data sourced from the published annual financial statements of the relevant companies, employing a purposive sampling method to select 17 companies from the food and beverage subsector as the research sample. This research employs a quantitative descriptive approach and multiple linear regression analysis processed with Eviews Version 12. The findings indicate that CRA does not have a significant effect on stock prices when analyzed separately. Conversely, ROEQ has a positive and significant impact on stock prices, while DERA shows a significant negative effect. These findings affirm that the three variables, namely CRA, DERA, and ROEQ, contribute to stock price fluctuations both individually and collectively. Therefore, this research recommends that companies in the food and beverage sector enhance their financial performance, particularly through better debt management and increased profits, in order to strengthen the attractiveness of their stock prices in the market and attract greater interest from investors.

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