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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 112 Documents
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Pengaruh Karakteristik Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Siti Mutmainah; Khomsin Fajar Kurniawan
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.38

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of independency, expertise, size, meeting frequencies, authority, and gender audit committee on the timeliness of corporate financial reporting. Audit report lag is a proxy of the timeliness of corporate financial reporting. The samples in this study are manufacturing companies that listed on Indonesian Stock Exchange (IDX) on 2016-2018 consist of 252 observations. The result shows that audit committee’s independency and size have positive significant and audit committee meeting frequencies has negative significant on audit report lag. Meanwhile, audit committee’s expertise, authority, and gender have no significant influence on audit report lag. The results of this study indicate the need to improve the performance of the audit committee in order to improve the timeliness of financial reporting. In accordance with the mechanisms of good corporate governance, policymakers can regulate the attributes needed to improve the effectiveness of the audit committee, for example the expertise provisions, the proportion of women, or statements of the authority.
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.
Karakteristik Chief Executive Officer (CEO) dan Kualitas Akrual: Bukti Empiris dari Indonesia Poppy Nurmayanti
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.42

Abstract

This study investigates the relationship between CEO characteristics and accruals quality from public firms listed in Indonesia Stock Exchange between 2010 and 2017. This study used two accruals quality measures namely absolute abnormal accruals and performance matched abnormal accruals. Specifically, absolute abnormal accruals are proxied by two proxies, a) the modified Jones model (Dechow et al. 1995) and b) accrual estimation error the augmented specification of Dechow and Dichev model (2002) as suggested by McNichols (2002). Furthermore, performance matched abnormal accruals are proxies by two proxies, a) performance matched abnormal accruals by using Kothari et al. 2005) and b) current accrual. This study identifies CEO characteristics as CEO female, financial work experience, business skill, tenure, and CEO founding. The empirical findings that several CEO characteristics (i.e., CEO female, financial work experience, business skill, tenure, and CEO founding) is significantly associated with accrual quality; these in turn, may affect the quality of the firm’s reporting. Overall, these results are consistent with the prediction of the upper echelons theory and have implication in corporate financial reporting.
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.
PERAN AKUNTAN PROFESIONAL DALAM MENDUKUNG PENGELOLAAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA PADANG Verni Juita
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.48

Abstract

Tantangan yang dihadapi oleh UMKM membutuhkan dukungan pihak eksternal seperti Kantor Akuntan Publik dalam meningkatkan pengelolaannya. Secara khusus, studi ini mengeksplor berbagai jasa pelayanan yang disediakan oleh KAP kepada UMKM di Kota Padang, termasuk peluang dan tantangan yang dihadapi oleh mereka. Pengumpulan Data dilakukan melalui survey dengan kuesioner terstruktur yang ditujukan kepada KAP di Kota Padang. Penelitian ini bersifat memberikan penjelasan (explanatory research) dan teknik pengambilan sampel menggunakan metode purposive sampling. Data dianalisa dengan menggunakan teknik analisa statistic deskriptif sederhana. Hasil yang didapat memperlihatkan luasnya variasi jasa layanan akuntan professional kepada UMKM, seperti jasa penghitungan dan pelaporan pajak, konsultasi berbagai masalah bisnis, audit independen jasa pembukuan dan pembuatan laporan keuangan. Meskipun menghadapi beberapa kendala seperti: sulitnya mencari SDM KAP yang berkualitas dan minimnya kemampuan keuangan UKM untuk menggunakan jasa akuntan professional, namun masih terdapat peluang pendampingan pengelolaan dengan inisiatif dari akuntan professional, UKM dan pemerintah dalam peningkatan pengelolaan UMKM.
Analisis Implementasi Kebijakan Value Added Tax (VAT) Refund di Sumatera Utara Nilam Kemala Odang
Jurnal Akuntansi dan Governance Andalas Vol 3 No 2 (2020): Jurnal Akuntansi dan Governance Andalas 3 (2)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.51

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan VAT refund kepada wisatawan mancanegara dan penyebab rendahnya realisasi pelaksanaan VAT refund di Sumatera Utara berdasarkan PMK No.120/PMK.03/2019. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dilakukan dengan observasi, studi literatur, dan wawancara. Hasil penelitian ini menunjukkan bahwa implementasi kebijakan VAT refund di Sumatera Utara masih nihil. Faktor-faktor penyebab rendahnya realisasi tersebut, yaitu sosialisasi yang minim, destinasi wisata Sumatera Utara yang belum beragam, syarat VAT refund yang cukup berat, dan partisipan retailer yang didominasi oleh franchise yang menjual produk luar negeri.
Pengaruh Tarif Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Pajak Pelaku UMKM Setelah Penerapan PP No.23 Tahun 2018: Prespektif Sunset Clause Qurratul Aini; Fauzan Misra; Riyadi Aprayuda
Jurnal Akuntansi dan Governance Andalas Vol 3 No 2 (2020): Jurnal Akuntansi dan Governance Andalas 3 (2)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.52

Abstract

This study aims to empirically examine the effect of reducing tax rates and taxation socialization on taxpayer compliance with MSMEs after the application of PP No. 23 of 2018 from the perspective of the sunset clause. The Sunset clause is The sampling technique that uses purposive sampling. Based on the criteria set, the number of samples obtained was 60 respondents. The results of this study indicate that the reduction in tax rates has a significant influence on taxpayer compliance. Likewise, tax socialization also has a significant effect on tax compliance. As a practical contribution, the results of this study imply that the tax authorities are expected to be able to make policies that are perceived as fair and do not burden taxpayers regarding tax rates or other rules. In addition, the tax authorities need to make taxation socialization an important tool to improve tax compliance.

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