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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 187 Documents
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THE EFFECT OF REPRESENTATIVENESS, AVAILABILITY, ANCHORING, RISK PERCEPTION, AND HERDING ON INVESTMENT DECISIONS SYARIAH INVESTORS Rico Priandana Loris; Prabowo Yudo Jayanto
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.81-92

Abstract

Investors do not always think rationally but sometimes think irrational. Decision-making based on irrational thinking is influenced by a psychological bias which often leads to wrong decisions. This study aims to find empirical evidence of the influence of representativeness, availability, anchoring, risk perception, and herding on the investment decisions of sharia investors who open stock accounts at Phintraco Sekuritas Semarang. The population in this study were investors who have opened Islamic stock accounts at Phintraco Sekuritas Semarang. The sample is respondents who have opened Islamic stock accounts at Phintraco Sekuritas Semarang. The sampling technique used was simple random sampling and data collection techniques used a questionnaire. The data were analyzed using descriptive analysis and Structural Equation Modeling (SEM). The results showed that representativeness, anchoring, risk perception, and herding have a significant positive effect on the investment decisions of Islamic investors. Meanwhile, the availability variable does not affect investment decisions in Islamic investors.
ENERGY EFFICIENCY OF INDONESIA’S SUGAR INDUSTRY BASED ON ECONOMIC FRAMEWORK: STOCHASTIC METAFRONTIER ANALYSIS Thinzar Win; Dyah Wulan Sari; Tri Haryanto
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.53-66

Abstract

This study investigates the efficiency of energy use and technology gap in the Indonesian sugar industry and the factors influencing energy efficiency. Using the firm-level data of sugar mills in 42 regencies in Indonesia from 2010 to 2014, this study applies the meta stochastic frontier based on the input distance function. The metafrontier analysis is applied in sugar mills in the East Java province and other provinces in Indonesia.  All the data used in this study are the secondary data taken from the Indonesian Central Board of Statistics. The results reveal that there is a large room to save energy consumption in this industry. The mills in East Java provinces have higher energy efficiency, technology gap ratio, and metafrontier energy efficiency compared to the mills in other provinces. According to the metafrontier energy efficiency, energy inefficiencies in both groups come from operational inefficiency and technology gap. The size of the mills and age of the mills have a positive relationship with the energy efficiency of sugar mills and the size of the mills is positively related to the technology gap ratio. Meanwhile, the productivity of labor and the types of ownership do not affect the energy efficiency and technology gap.
EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE Agus Supriyono; Intiyas Utami; Ali Muktiyanto
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.33-52

Abstract

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations
THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT Muhammad Gowon; Yuliusman Yuliusman; Fortunasari Fortunasari
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.93-104

Abstract

Performance Measurement System (PMS) including Performance Accountability is the obligation of every institution to be implemented accurately and measurably. Government AgencAy Performance Accountability System (SAKIP) which has been regulated in PP no. 29 of 2014 contains regulations of the President of the Republic of Indonesia regarding general regulations for the implementation of SAKIP. The purpose of this study was to determine the effect of the PMS factors on the implementation of SAKIP in the Jambi provincial government by connecting the 5 factors of the PMS and the implementation of SAKIP that influenced them. Specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. The research method used is descriptive quantitative. The warp Partial Least Square (warpPLS) program is a variance-based data processing program created to solve the problems caused by covariance-based SEM. This study hypothesizes the influence of the PMS factors on the implementation of SAKIP. The activities carried out began with submitting proposals to the Jambi provincial government, which then sought data directly or through third parties. Students as enumerators are used to search for data in the field. Primary data used comes from provincial government officials, while secondary data is obtained using the services of parties who are not directly involved with Jambi provincial government policies. The research was conducted by directly observing the Jambi governor's office and was also carried out using only information technology via the internet network. So that the information obtained does come from data sources that are truly valid, reliable and trustworthy.
THE EFFECT OF INTERNAL CONTROL SYSTEM, INFORMATION ASYMMETRY, SUITABILITY OF COMPENSATION AND ORGANIZATION'S ETHICAL CULTURE ON ACCOUNTING FRAUD Halimatusyadiah Halimatusyadiah; Muhammad Hafizh Robani
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.175-188

Abstract

This research aims to the examine the the effect of the internal control system, information asymmetry, suitability of compensation and organization's ethical culture on accounting fraud. This research was conducted at an insurance company in Bengkulu City using sampling techniques that is purposive sampling. This research uses a quantitative approach. The method to collection this data in research using primary data obtained from the result of the distribution questionnaire to accounting and finance employees at insurance companies in Bengkulu. The data were using the analyze of multiple regression with using analysisSPSS Statistic 24 program. The result from this research showing (1) the internal control system has no influence on accounting fraud. (2) information asymmetry has no influence on accounting fraud. (3) suitability of compensation has a negative influence and significant on accounting fraud. (4) organization’s ethical culture has a negative influence and significant on accounting fraud.
ANALYSIS OF THE IMPACT OF THE PROPORTION OF INDEPENDENT COMMISSIONERS, LEVERAGE, AND SIZE ON THE ACCOUNTING CONSERVATISM OF STATE-OWNED ENTERPRISES (BUMN) Sri Wahjuni Latifah; Saskiya Sasa Difananda
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.259-270

Abstract

This study intends to analyze the Impact of the Proportion of Independent Commissioners, Leverage, and Size on the Accounting Conservatism in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Based on these objectives, there are important questions in this study: whether the variables of the Proportion of Independent Commissioners, Leverage, and size as independent variables impact accounting conservatism, which is the dependent variable. To answer this question, the researcher used the multiple linear regression analysis methods using the Stata15 application. Determination of the sample in this study using purposive sampling method based on specific criteria and the sample obtained is 51 company data. There are several implications in this study, namely theoretical implications and practical implications. Theoretically, this research can be a reference for further researchers in analyzing the effect of accounting conservatism. While practically, it can have implications for company management, especially in decision making, for investors in terms of consideration when making investments and creditors related to the company’s credit activities. The results showed that the leverage variable impacted accounting conservatism, while the proportion of independent commissioners and size had no impact on accounting conservatism.
THE EFFECT OF BOARD OF COMMISSIONERS, AUDIT COMMITTEE, COMPANY SIZE, AND CAPITAL STRUCTURE ON AGENCY COSTS: INDONESIA PERSPECTIVE Deo Dio Du Simanjuntak; Judith T. Gallena Sinaga
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.149-162

Abstract

This research was conducted to examine whether agency cost can be influenced by the board of commissioners, audit committee, company size, and capital structure. This seeks to contribute to the literature of factors influencing agency cost in Indonesia.  Agency cost exists because of some assymetircal information and conflicts between principal and agent.  The study used descriptive method of which purposive sampling method was used in sample selection.  The samples were selected from the top 100 largest wealth-creators companies in 2019 in Indonesia.  Using the wealth-creators companies as the samples makes this research a unique one.  The classical assumption test was conducted to check the relationship between variables. Data gathered were analyzed and interpreted using multiple regression analysisof which t-test and F-test were considered. The study revealed that agency cost was simultaneously influenced by the board of commissioners, audit committee, company size, and capital structure. Partially, this study found that board of commissioners and company size have siginificant influence on agency cost, while audit committee and capital structure have no influence on agency cost. The findings indicate that there are several factors that influences agency cost. Thus, agency cost can be minimized by proper monitoring by the presence of board of commissioner; while company size and capital structure trigger agency costs.
ASSET UTILIZATION OPTIMIZATION, LOCAL GOVERNMENT SUPPORT, ASSET MANAGEMENT PROFESSIONALISM TOWARDS INCREASING VILLAGE ORIGINAL INCOME Erna Hendrawati
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.163-174

Abstract

This study aims to examine and analyze the effect of optimizing asset utilization, local government support, asset management professionalism on increasing Village Original Income (PA Desa). The research population is village officials in Menganti District, Gresik Regency, East Java. The questionnaire that can be obtained is 160 respondents. The data analysis techniques are validity test, reliability test, classical assumption test and multiple regression test. The results of the optimization of asset utilization and asset management professionalism affect village original income, while government support does not affect village original income. This can happen because village officials are aware that by optimizing asset utilization and managing assets professionally, they can increase the village's original income even though there is and no support from the government. 
HEALTHTECH STARTUPS INTERNAL CONTROL TO INCREASE COMPETITIVE ADVANTAGE IN THE NEW NORMAL ERA Aulia Nurazizah; Novita Novita
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.105-122

Abstract

This research aims to prove the positive influence of the implementation of COSO internal control on increasing competitive advantage in health startups in the New Normal Era. This research is a quantitative study using primary data in the form of questionnaires and secondary data in the form of online interviews. The unit of research is a health start-up, namely the Halodoc Application. The population in this study were users of the Halodoc Application and then the research sample was taken using nonprobability sampling techniques. So that the number of samples processed for analysis is 100 samples. The data analysis technique used descriptive analysis and verification methods. The results showed that the implementation of COSO internal control implemented by the Halodoc Application had a positive effect in increasing competitive advantage.
A STRATEGY TO PROMOTE THE COMPETITIVENESS OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) DURING THE CONDITION OF COVID 19 PANDEMICS Rahmadani Rahmadani; Jefriyanto Jefriyanto
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.197-208

Abstract

The research is aimed to review competitiveness strategies of Micro, Small, and Medium Enterprises (MSME) during the pandemic of Covid 19 to the MSME creative industries of Kp. Pelintahan notably. This research used primary and secondary data and used a descriptive qualitative approach for criticism to analyze the latest problems of MSME creative industries in this pandemic of Covid 19, which used semi-structured interviews, participative observation, and questionnaires for data accumulation technic. Then used AHP (Analytical Hierarchy Process) method and continued with SWOT analysis to formulate a strategy for solving it. The respondence of this research is about ten employees of MSME creative industries Kp. Pelintahan. The result of SWOT analysis is about 0,49 for IFAS and -1,54 for EFAS. Based on SWOT Matrix, the MSME Creative Industries position in Kp. Pelintahan is on 2nd Quadran for rating, which MSME Creative Industries employees of Kp. Pelintahan can take advantage of even a little strength to minimize a terrifying threat. The primary strategy is the Diversification Strategy with their salespeople to market their products MSME Creative Industries Kp. Pelintahan, which the market is reached out of Sumatera except for Lampung.

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