Jurnal Akuntansi
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.
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<![CDATA[COVID-19: Accrual Earnings Management Practices in Pharmaceutical Companies in Indonesia ]]>
<![CDATA[Widyaningsih Azizah]]>;
<![CDATA[Hotman Fredy]]>;
<![CDATA[Fathoni Zoebaedi]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/jakuntansi.12.3.223-238
<![CDATA[The COVID-19 pandemic has disrupted the supply chain of domestic pharmaceutical raw materials, where 95% of the fulfillment of raw materials relies on imports. Amid difficulties in meeting raw materials, the pharmaceutical sub-sector companies have become one of the sectors of choice for investors throughout 2020, in line with the sentiment of the COVID-19 pandemic. As one of the prima donnas’ sectors during pandemic, financial reports presented by pharmaceutical sector should report the actual condition of the company. This study aims to empirically examine the differences in accrual earnings management before and after the COVID-19 pandemic in pharmaceutical sub-sector companies in Indonesia. To evaluate changes in accrual earnings management in the period before the COVID-19 pandemic, namely in 2019 and after the COVID-19 pandemic, namely in 2020, the Paired Sample T-test was used. The findings of this study show that there is no average difference between accrual earnings management before COVID-19 (Pre-test) and after COVID-19 (Post-test), indicating that COVID-19 has no impact on earnings management practices in the pharmaceutical sub-sector companies in Indonesia. The deteriorating global economic conditions caused by the COVID-19 pandemic do not necessarily encourage managers to carry out aggressive earnings management. The pharmaceutical sub-sector companies that have become the center of attention of investors during this pandemic, as a result the company’s performance shown in the financial statements does not make managers aggressively try to manipulate their financial statements.]]>
<![CDATA[The Effect Of Electronic Banking On The Performance Of Companies In The Banking Sector Listed On The Indonesia Stock Exchange ]]>
<![CDATA[suci ramadani]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/jakuntansi.12.3.168-180
<![CDATA[This research aims to examine and analyze the effect of the provision of electronic banking (ATM and Mobile banking) of financial performance againts banking by using banking data listed on the Indonesia stock exchange (BEI) in 2018-2020. This saw the current banking condition requaires banks to adapts with condition and situation that happened because technological development will have an impact in all aspects of life, including the world of banking. This type of research is quatitative, sampling uses a purposive sampling technique. With the number of samples is as much as 38 bank. The analytical method used is multiple linear regression analysis.This result show that ATM has a significant positive effect on financial performance. While mobile banking has not significant effect on financial performance. With ROA as a measure of financial performance]]>
<![CDATA[EFFECTS OF COMPETENCE, ETHICAL BEHAVIOR, AND WORK MOTIVATION ON PREVENTION OF FINANCIAL REPORTING FRAUD: WHISTLEBLOWING SYSTEM AS A MODERATOR ]]>
<![CDATA[Ina Mutmainah]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/jakuntansi.12.3.201-222
<![CDATA[The present study aims to examine the effect of human resource competence, ethical behavior, and work motivation on the prevention of financial reporting fraud moderated by whistleblowing systems. Primary data were garnered from banks in Pekalongan, Central Java, Indonesia. This study employed a moderation regression analysis with an interaction testing. Study findings reveal that human resource competence and work motivation give a significant effect on the prevention of financial reporting fraud, while ethical behavior had no significant effect on the prevention of financial reporting fraud. In addition, whistleblowing systems strengthened both the negative effect of human resource competence on the prevention of financial reporting fraud and the positive effect of ethical behavior on the prevention of financial reporting fraud. Nonetheless, the whistleblowing system did not moderate work motivation toward the prevention of financial reporting fraud. The control variable, i.e., reward and punishment, showed a significant impact on the prevention of financial reporting fraud. The study concludes with some empirical evidence for how banking management fosters the whistleblowing system to prevent financial reporting fraud. ]]>
<![CDATA[Tax Knowledge and Service Quality to Motor Vehicle Taxpayer Compliance ]]>
<![CDATA[Mario Fransisco Adikur]]>;
<![CDATA[Ahmad Fadhil Imran]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
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DOI: 10.33369/jakuntansi.12.3.239-253
<![CDATA[There are so many people who have vehicles that are not aware of the benefits and importance of taxpayer compliance. This problem is marked by the increasing number of motorized vehicles every year, but not in tandem with the number of taxpayers' vehicles re-registering and paying taxes at the SAMSAT office. After being identified, the reasons were partly because public knowledge about tax regulations and procedures was deemed not optimal and the quality of service seemed unsatisfactory for some people. To ensure that, this research is here with the aim of revealing the public perception of taxpayers. Reviewing the extent of their knowledge of taxation and their level of satisfaction with the quality of services provided. This effort brings us to the question: whether tax knowledge and service quality can affect taxpayer compliance or not. This type of research is a case study with a quantitative approach. The population taken is the taxpayer of two-wheeled motorized vehicles registered in SAMSAT DIY. By using convenience sampling technique, we determine a sample of 102 people who come from two-wheeled motorized vehicle taxpayers as respondents who will fill out the questionnaire. Data were analyzed using descriptive statistics, multiple linear regression, F-test, and coefficient of determination. The results of this study indicate that the variables of tax knowledge and service quality are proven to affect taxpayer compliance in paying for two-wheeled motorized vehicles.]]>
<![CDATA[IMPLEMENTATION OF CASHLESS POLICY STRATEGIES TO MINIMIZE FRAUD IN THE GOVERNMENT SECTOR: SYSTEMIC REVIEW ]]>
<![CDATA[Ridwan Ridwan]]>;
<![CDATA[Syukriy Abdullah]]>;
<![CDATA[Fifi Yusmita]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
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DOI: 10.33369/jakuntansi.12.3.181-201
<![CDATA[Cashless financial transactions require information technology to transfer funds for the payment of needs, expenditures, and local government revenues. The potential that causes fraud and corruption can be minimized with non-cash transactions because financial transactions are more transparent. This study aims to identify fraud prevention strategies by implementing a cashless policy. This research was conducted systematically through an article search engine using the keywords "Casslhless" and "Fraud," which was then entered into the Scopus journal search engine based on secondary data in the publish or perish application 8. Then, journals and articles were selected based on the title theme and looked at the quality of the article. The result of this study is that local government payment system innovations have led to changes in payment options by switching to non-cash transactions that are safer, more effective, and efficient. Cashless payments can prevent corrupt practices such as money laundering, bribery, and commissions for services or procurement. People will use non-cash transactions if the local government forces non-cash payments in urban and rural areas with the support of the internet and promising technology. Local governments must report further non-cash payments and prioritize non-cash payments and make policies and innovations such as payment of social assistance to the community using digital money and payment of retribution using non-cash to increase local revenue.Keywords: Cashless, Corruption, Fraud.]]>
<![CDATA[MODERATE IMPACT OF GOOD CORPORATE GOVERNANCE IN FINANCIAL PERFORMANCE ON FIRM VALUE ]]>
<![CDATA[Imang Dapit Pamungkas]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/jakuntansi.12.3.270-292
<![CDATA[This research examines the effect of the firm value, managerial ownership and institutional ownership as moderating variables to moderate the relationship of financial performance to the firm value. This research population uses properties and real estate sector companies listed on the Indonesia Stock Exchange for the period 2017-2020 with a total sample of 193. This type of research is a quantitative research using secondary data. The study used Warp-PLS analysis tool version 7.0. Sampling techniques use purposive sampling that aims to obtain samples that fit the criteria set by the author. Financial performance has no effect on the value of properties and real estate sector companies for the period 2017-2020. The results of this study found that managerial ownership is not able to moderate the relationship between financial performance to the value of the company. However, institutional ownership can moderate financial performance against the firm value in the properties and real estate sectors for the period 2017-2020. Suggestions for further researchers to be able to add other variables that affect the value of the company, using other aspects such as profitability in measuring financial performance. Further researchers can also expand or use research objects other than the properties and real estate sectors to discover the results of different studies.]]>
<![CDATA[Love Of Money, Organizational Commitment, Leadership Morale, Work Environment and Religious Beliefs on Fraud Intention A Study on Bank Bengkulu Employees ]]>
<![CDATA[Eddy Surantha]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/jakuntansi.12.3.254-269
<![CDATA[This study aims to examine the effect of Love Of Money, Organizational Commitment, Moral Leadership, Work Environment and Religious Beliefs on Fraud Intention where the object of research used is Bengkulu Bank employees. The employees of Bengkulu Bank who were selected as the research sample used the random sampling method, namely Bengkulu Bank employees who worked at the head office, main branches, main branches and cash offices located in both Bengkulu City and the regencies in Bengkulu Province. The total population is 700 employees of Bank Bengkulu and using the Slovin formula, the number of respondents that should be used in this study is 88 respondents. From the questionnaires sent as many as 88 respondents, the number of questionnaires returned was 70 respondents and the number of questionnaires that could be processed was 64 respondents (respondent rate 79.55%). Testing all hypotheses using Smart PLS where the hypotheses tested are 5 hypotheses. The test results on all the hypotheses tested show that the work environment has a negative effect on fraud intention, while the influence of Love Of Money, Organizational Commitment, Leadership Morale and Religious Beliefs have no effect on fraud intention.]]>
<![CDATA[ACCOUNTING STUDENTS' MOTIVATION for CHOOSING CAREERS as FORENSIC ACCOUNTANTS ]]>
<![CDATA[Krisnhoe Rachmi Fitrijati]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal ]]>
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DOI: 10.33369/jakuntansi.12.3.293-317
<![CDATA[This study aimed to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using Behavioral career decisions theory. Otherwise, this study analyses the motivation differences between students of public universities and private universities students. This study used a survey method by providing a questionnaire. The population in this study were active undergraduate accounting students at Jenderal Sudirman University, Muhammadiyah University of Purwokerto, and Wijayakusuma University. The respondents were 95, and data were analyzed using SPSS. The results show that internal and external motivation positively and significantly affect forensic accountants' career selection. There is no difference in motivation for choosing a forensic accountant career between accounting students in public universities and private universities in Banyumas Residency. The study results show achievements, recognition of appreciation, salary rewards and individual environmental conditions as motivational factors. With its unique characteristics as a particular field in accounting studies, forensics is one of the essential sciences in accounting. Therefore, accounting educators and academics can consider preparing a suitable forensic course syllabus or curriculum for the undergraduate programme.]]>
