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Jurnal Akuntansi
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : 10.33369/jakuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 12 No. 2 (2022): Accounting Journal" : 7 Documents clear
CORPORATE GOVERNANCE CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY Meilani Dewinta Kristina Mantiri; Rizky Eriandani
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.78-89

Abstract

This study aims to analyze the characteristics of corporate governance influencing CSR disclosure in banking. Implementing good corporate governance allows the company's stakeholders to receive accurate and transparent information about the company's internal conditions through CSR disclosure. Thus, good corporate governance can affect the company's relationship with its stakeholders to maintain long-term sustainability. The research sample obtained was 180 companies from banking sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. A multiple linear regression test was used to test the research model. The study results found that foreign ownership, state ownership, size of the board of commissioners, and the proportion of women on the board of commissioners significantly positively affected CSR.Meanwhile, the proportion of foreign members on the board of commissioners is known to have a significant adverse effect on CSR. In addition, the results showed that diffusion ownership, the size of the board of directors, the proportion of women on the board of directors, chairman of the board of directors, chairman of the board of commissioners, and the proportion of foreign members on the board of directors did not affect CSR. However, there are differences in the level of information disclosed. Furthermore, it can be concluded that the characteristics of corporate governance used in this study do not fully affect CSR disclosure in banks. This research enriches the existing literature, considering that the banking sector is often excluded from CSR studies because of its specific legal regulations and perceived small environmental impact. In addition, in developing countries, very few studies still analyze the effect of board characteristics on bank CSR disclosures. Furthermore, this study emphasizes important implications for the banking sector, shareholders, and regulatory bodies
EFFECTIVENESS OF INTERNAL AUDIT IN RURAL BANKS Eti Kusmiati; Wahyuningsih Wahyuningsih
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.64-77

Abstract

The purpose of this study is to assess the efficiency of internal audit implementation. This study takes a quantitative approach and employs a survey-descriptive method. A proportional stratified random sampling approach was used to pick respondents. A total of 59 persons were chosen from a total population of 110. Internal audit variables measured include independence, professional ability, the scope of work, implementation of inspection activities, and management of the internal audit department. Several steps of data analysis were completed. The instrument is initially tested for validity and reliability, after which the findings of the questionnaire are scored using a Likert scale. The categorizing of each response element is the final step. The results showed that the internal audit at PT BPR Intan West Java was carried out effectively, with the order of the highest to lowest scores being: Professional Ability, Implementation of Examination Activities, Scope of Work, Management of the Internal Audit Section, and Independence. Other findings indicate that the assessment of the effectiveness of the internal audit of PT BPR Intan West Java received positive opinions, both respondents from the elements of the Branch Head, Head of Section, and staff representatives.
MARKET REACTION TO THE COVID-19 PANDEMIC (CASE STUDY ON RETAIL COMPANIES LISTED ON THE IDX) Ermina Sari
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.43-51

Abstract

One of the sectors affected by the COVID-19 pandemic is the retail sector. The share prices of issuers engaged in the retail sector are mostly traded in the red zone. This study aims to find out how the Indonesian market, especially in the retail sector, reacted to the COVID-19 pandemic. Observations were made in a period of 1 month before and 1 month after the event as the event window in this study was determined based on WHO declaration on Corona Virus (COVID-19) as a global pandemic at March 11, 2020. Fifteen samples were obtained in this study using purposive sampling method. The testing was carried out using SPSS paired sample t-test. The results of hypothesis testing in this study indicate that all proposed hypotheses (Ha1, Ha2 and Ha3) are accepted. Thus, the market reacted to the WHO's designation of the corona virus (COVID-19) as a global pandemic with a decrease in cumulative abnormal returns, a decrease in stock prices and an increase in trading volume.
FINANCIAL LITERACY, LIFESTYLE, CONSUMPTION BEHAVIOR K-POP FANS IN COVID-19 PANDEMIC WITH RELIGIOSITY AS MODERATING VARIABLE Putri Vita Nadia
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.52-63

Abstract

Increased consumption of Korean goods and products as well as travel to South Korea along with K-Pop which is increasingly known to the world. This consumption behavior, one of which can be seen through the lifestyle of Korean idol fans. Unfortunately, since the COVID-19 pandemic, many loss-making companies are no exception to entertainment agencies in Korea. However, the agencies that house K-pop idols are not lost their minds and are starting to build innovations by releasing a lot of content remotely. Although K-Pop content has grown and can be reached online, in fact not all K-pop fans can consume the content as before. This is due to a decrease in their pocket money or income during the COVID-19 pandemic. The study aims to find out whether the quality of financial literacy, lifestyle, and religiosity of K-Pop fans can affect their consumption behavior in the era of the COVID-19 pandemic. This research uses quantitative descriptive methods. The population of the study was a follower of the @everydays_quran Twitter account of 472 people and sampled 217 people with simple random sampling techniques using the Slowin formula. The data was obtained through the results of questionnaires distributed through Google Form. This study uses Partial Least Square (PLS) analysis techniques with the help of SmartPLS 3 software. The results of this study showed that 1) financial literacy had a significant effect on consumption behavior, 2) lifestyle had a significant effect on consumption behavior, 3) religiosity had no significant effect on consumption behavior, 4) religiosity could not moderate the influence of financial literacy on consumption behavior, and 5) religiosity could moderate lifestyle influences on consumption behavior.
Do Environmental Performance and Corporate Social Responsibility Disclosure Affect Financial Performance? Ningrum Pramudiati; Rahandhika Ivan Adyaksana; Afrinia Susilowati
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.1-11

Abstract

The Ministry of Environment determines the company's environmental management performance evaluation plan or PROPER in controlling environmental effects to improve the company's role in environmental protection plans. However, many companies still get a red or black PROPER rating. Therefore, this study aimed to test the effect of environmental performance and corporate social responsibility disclosure on the company's financial performance. The sample used in the mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period, amounting to 49 companies. The sampling technique in this study used a purposive sampling technique. The purposive sampling technique is a sample selection technique using criteria. According to the sample's criteria, this research selected 55 financial statements from 11 companies. The data in this study were analyzed using multiple linear regression. The results of this study indicate that environmental performance and CSR disclosure have a positive effect on the company's financial performance. Then, financial performance and Corporate Social Responsibility Disclosure have a simultaneous and positive impact on the company's financial performance. Research can be considered for mining companies to always pay attention to environmental performance due to company activities. In addition, companies must consistently implement Corporate Social Responsibility in carrying out their business activities. The implementation of sound environmental performance must also be accompanied by the implementation of good corporate social responsibility. The company's financial performance is getting better because these two things can synergistically affect the company's economic performance.
The Influence of Machiavellianism, Love of Money and Internal Control on the Tendency of Asset Misuse in Government-Owned Enterprises XYZ in Semarang Farlina Wahyu Listyo; Nur Cahyonowati
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.12-26

Abstract

This paper aims to investigate the effect of Machiavellianism, love of money, and internal control on the tendency of asset misuses in the workplace, especially in the state-owned company XYZ in Semarang. This study used survey method to collect data from employees of a state-owned company in Semarang City. The data consisted of 161 questionnaires which were analyzed using WarpPLS 7.0. The finding showed that Machiavellianism, love of money, have a significant positive effect on the tendency of asset misuses in BUMN companies, while internal control has a significant negative effect on the tendency of asset misuses in BUMN companies. This finding implies the importance of considerations in psychological aspects when it comes to fraud prevention. Additionally, the finding implies that the internal control is a mandatory mechanism in the company's managerial activities for fraud prevention.Keywords:  Machiavellianism, Love of Money, Internal Control Misappropriate Assets, Government-Owned Enterprises.
VILLAGE FINANCIAL MANAGEMENT (CHANGES APBDesa AND IMPLEMENTATION) IN THE TIME OF THE COVID-19 PANDEMIC baihaqi baihaqi
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.27-42

Abstract

This study aims to describe how the process of changing the Village Revenue and Expenditure Budget (APBDesa-P) is carried out, and how the implementation of its activities relates to socio-economic handling due to the Covid-19 outbreak in village financial management. With the issuance of PERPU Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Corona Virus Disease (Covid-19) Pandemic, the government reallocated the budget starting from the APBN to APBDesa. This research use desciptive qualitative approach. The research data are in the form of secondary data (documents related to the research theme), primary data (interviews with informants, namely village financial managers, sub-district governments, and district governments) in the Rejang Lebong Regency area. Data analysis used the Miles and Huberman model.The results of the study prove that the process of preparing planning and budget documents (RPJMDesa, RKPDesa, and APBDesa) carried out by the Village government has followed the applicable rules and regulations. The initial stage is the formation of the RPJMDesa, RKPDesa, and APBDesa drafting teams by the Village Head, and then the team will work in accordance with the rules and regulations until the 2020 RPJMDesa, SKPDesa and APBDesa are stipulated. the existence of various rules and policies issued relating to the implementation of the activity program for the Village Cash Intensive Work (PKTD), and the Covid-19 Response Village. Furthermore, the Perbup regarding the Covid-19 Responsive Village and Village Cash Intensive Work to be a guideline for the village government. Activities in the Village are focused on carrying out PKTD activity programs, the essence of which is that Village Funds are used in a pattern through self-managed management, as well as the utilization of natural resources, appropriate technology, innovation and human resources. The Village Government does not make changes to the Village Budget related to the existence of these programs and activities. The government makes adjustments to the implementation of the Village Budget.

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