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INDONESIA
Jurnal Akuntansi dan Governance Andalas
Published by Universitas Andalas
ISSN : 22422363     EISSN : 27976785     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akuntansi dan Governance Andalas (JAGA) merupakan media publikasi untuk tulisan asli yang belum pernah diterbitkan di dalam jurnal ilmiah nasional maupun internasional, dan berkaitan dengan bidang akuntansi dan governance. JAGA menerima naskah dalam bentuk hasil penelitian (artikel ilmiah) dan pemikiran konseptual. Jurnal JAGA diterbitkan sejak 1 Maret 2015 dengan frekuensi dua kali setahun dengan p-ISSN No 2442-2363. Mulai tahun 2019, JAGA sebagai jurnal nasional sudah dikembangkan melalui sistem pengelolaan secara online dengan e-ISSN 2797-6785 dan diterbitkan setiap bulan Juni dan Desember. Proses submission/pendaftaran artikel dan proses telaah artikel dikerjakan secara online. Artikel yang dimuat di JAGA berasal dari manuskrip yang dikirim ke Redaksi JAGA setelah melalui proses review oleh Dewan Redaksi dan/atau Mitra Bebestari. Setiap artikel yang dikirimkan harus terbebas dari unsur plagiarima maupun autoplagiarsma.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol 1 No 2 (2018)" : 5 Documents clear
Analisis Pemahaman dan Kepatuhan Pajak Bendahara Pemerintah Charoline Cheisviyanny
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.40

Abstract

This research aims to analyze tax knowledge and tax compliance of government treasurers and to analyze their relationships. The objects of the research were regional work units (OPDs) in Padang and Solok. The respondents were OPD’s treasurers with 37 people in Padang and 31 people in Solok. Data was collected by surveys and interviews. The result showed that (1) the tax knowledge of treasurers’ is in “enough” level; (2) all tax obligations have been implemented by treasurers, except tax reporting, (3) there is no relationship between tax knowledge and tax compliance. It suggested to enhance tax socialization and to add the objects of the research for further researches. Keywords: tax knowledge, tax compliance, treasurer
Analysis of User’s Acceptance of The Accrual-Based Financial Simda with Technology Acceptance Model (Tam) 3 Adapted Approach Oman Rusmana; Icuk Rangga Bawono; Riza Uyun Indriyani
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.41

Abstract

The purpose of this research is to analyze the user’s acceptance of the Accrual-Based Financial SIMDA by using Technology Acceptance Model 3 adapted approach. The research has 7 variables, namely: Result demonstrability (RES), Computer Playfulness (CPLAY), Perceived Enjoyment (ENJ) , Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Behavioral Intention (BI), and System Usage (USE). This research is a quantitative research held at the Local Government of Brebes. The method of gathering data is survey by distributing questionnaires to the respondents. The research uses proportionate stratified random sampling. A total of 108 questionnaires were distributed in this study, 106 questionnaires could be collected. The result shows that the System Usage (USE) is affected by three variables, namely: Behavioral Intention (BI), Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Behavioral Intention (BI) is affected by Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Perceived Usefulness (PU) is affected by Result Demonstrability (RES) and Perceived Ease of Use (PEOU). Meanwhile, Perceived Ease of Use (PEOU) is affected by the Computer Playfulness (CPLAY) and Perceived Enjoyment (ENJ). This research expected to provide a solution to the problems related to user acceptance of the Accrual-Based Financial SIMDA and to increase user acceptance.
Pengaruh Pengetahuan (Knowledge), Keyakinan (Confidence), Keterampilan (Skill) dan Religiusitas Intrinsik tentang Perbankan Syariah terhadap Keputusan Pengambilan Kredit Asep Kurniawan; Yuri Haspari; Icih Icih
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.43

Abstract

This study aims to examine the effect knowledge of syariah banking products and services, confidence, skills, intrinsic religiosity of syariah banking on taking of credits. The population in this study were 150 respondents from the Bank Syariah Mandiri customers. The sampling technique was carried out using non probability sampling. Data collection techniques in the form of questionnaires, Observation, and Library Research. The method used is quantitative. The analytical tool used in this research is logistic regression and hypothesis significant individual parameters test (test wald), significant simultaneous test (Omnibus of model coefficients), test coefficient determinasi (Cox dan Snell’s R Square dan Nagelkerke R Square). The results of this study indicate that a variable knowledge of positive and significant effect against the decision in taking credit, confidence of positive and significant effect against the decision in taking credit, skills have no effect signifikan effect against the decision in taking credit,while intrinsic religiosity significant effect against the decision in taking credit.
Using COBIT4.1 in Evaluating Hospital ITG Implementation ASNIATI BAHARI
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.46

Abstract

This research has an intention to evaluate the implementation of IT governance in a private hospital (Hospital X) in Padang city by using COBIT 4.1 framework; and to recommend IT governance practices that can improve IT governance at the hospital in the future. COBIT 4.1 provides model of processes found in IT activities in 4 domain, Plan and Organize (PO), Acquire and Implement (AI), Deliver and Support (DS), and Monitor and Evaluate (ME). Data were collected by using document evaluation, interview and observations. The result showed that IT governance implementation at the hospital has not achieved the best practice yet. The existence of activities related to IT governance is defined, but inconsistency still happens. There are 28 IT processes out of 34 IT processes and 110 detailed control objectives exist out of 210 detailed control objectives. The identified IT processes show the existing IT activities in the hospital support the achievement of its strategy and objectives. Control objectives of each IT process needs to be implemented for more effective process. The hospital should optimize the practices of each IT process for optimal results.
Tanggung Jawab Sosial dan Kinerja Rahmat Febrianto; Erna Widiastuti
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.47

Abstract

Paper ini memiliki dua tujuan. Pertama adalah memetakan riset-riset bertema CSR di Indonesia. Kami memilih Simposium Nasional Akuntansi yang diadakan oleh Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik. Simposium tahunan ini telah terselenggara sejak tahun 1997 dan selalu mengundang perhatian para peneliti di Indonesia. Tujuan kedua adalah untuk mendapatkan bukti empiris tentang hubungan pengeluaran CSR dengan kinerja keuangan perusahaan. Pembuktian ini sejalan dengan pengujian yang pernah dilakukan oleh beberapa peneliti yang menghubungkan pengeluaran CSR dengan kinerja perusahaan. Untuk tujuan yang pertama, kami mengajukan empat agenda riset di masa depan. Peneliti CSR bisa melaksanakan riset CSR dengan memilih salah satu agenda tersebut. Agenda tersebut akan membantu arah riset CSR di Indonesia. Untuk tujuan kedua, riset kami mengindikasikan bahwa pengeluaran CSR pada tahun kesatu baru akan berhubungan dengan kinerja perusahaan pada tahun ketiga. Bukti ini memberikan bukti bahwa riset-riset yang mengaitkan pengeluaran CSR pada tahun ini berhubungan dengan kinerja tahun yang sama.

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