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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 RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS Blasius Erik Sibarani; Citra Anggreani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.12-20

Abstract

The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
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 EFFECT OF OWNERSHIP CONCENTRATION AND LEVERAGE AGAINST EARNINGS MANAGEMENT WITH FIRM SIZE AS A MODERATING VARIABLE Elly Septiana; Ruhul Fitrios; Supriono Supriono
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.58-68

Abstract

This research aims to assign the respective effects of ownership concentration, and leverage on earnings management with firm size as the moderating variable. There are 12 data on State-Owned Companies Listed on the Indonesia Stock Exchange from 2017 to 2020 which were used as research data samples so 48 samples were obtained using the purposive sampling method. This is study uses data analysis techniques use the Eviews.12 Student Lite program. The results of the partial test (t-test) show that ownership concentration and leverage have an effect on earnings management. The output of the MRA test prove that firm size is able to moderate the relationship between leverage and earnings management. However, this research does not prove that firm size is capable to moderate the respective intercourse between ownership concentration in earnings management.
Tax Knowledge and Service Quality to Motor Vehicle Taxpayer Compliance Mario Fransisco Adikur; Ahmad Fadhil Imran
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.239-253

Abstract

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.
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.
IMPLEMENTATION OF CASHLESS POLICY STRATEGIES TO MINIMIZE FRAUD IN THE GOVERNMENT SECTOR: SYSTEMIC REVIEW Ridwan Ridwan; Syukriy Abdullah; Fifi Yusmita
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.181-201

Abstract

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.
ANALYSIS IMPLEMENTATION BASED ON PSAK 109 ACCOUNTING ZAKAT, INFAQ, SADAQAH IN LAZ YATIM MANDIRI PONOROGO Eva Noor Fitriyani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.1-11

Abstract

This study aims to analyze the implementation of accounting for zakat, infaq, and sadaqah based on PSAK 109 contained in the Amil Zakat Yatim Mandiri Ponorogo as one of the OPZs in Ponorogo. This research uses data collection methods observation, documentation, and interviews, through a qualitative-descriptive approach. The data collection method in this study was through interviews informant of Yatim Mandiri Ponorogo to obtain information related to analyze implementation of PSAK 109. The validity test of the data using triangulation techniques. As well as documentation to support credibility in conducting the observation process and interviews conducted by researcher. The application of accounting treatment in the variables of presentation of financial statement in LAZ Yatim Mandiri has been carried out separately which means following the rules of PSAK 109. The implementation of accounting treatment in the disclosure variables for the management of ZIS fund is not following PSAK 109 because LAZ Yatim Mandiri has not yet elaborated CaLK. This research is expected to provide development for LAZ Yatim Mandiri Ponorogo and other LAZs to apply accounting ZIS based on PSAK 109 as a whole.
The Effect of SISKEUDES Implementation, Village Apparatus Training, and Internal Control System on The Quality of Village Financial Reports Darwanis, Darwanis
Jurnal Akuntansi Vol. 13 No. 2 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.2.83-97

Abstract

This study aims to determine the effect of SISKEUDES implementation, village apparatus training, and internal control system on the quality of village financial reports in Simeulue Regency, Aceh Province. The population included 138 villages in Simeulue Regency with a census sample of 138 villages. The respondents comprised three people in each village, with a total of 414 respondents. This study performed multiple linear regression using the SPSS (Statistical Package For Social Science) program for data analysis. The results showed that the implementation of SISKEUDES, technical training, and internal control systems show a positive and significant effect on the quality of village financial reports in Simeulue Regency. The implementation of SISKEUDES has positive effects on the quality of village financial reports in Simeulue Regency. The technical training and the internal control system also showed positive effects on the quality of village financial reports in Simeulue Regency. The implication of the finding is expected to be the basis for policymakers to implement SISKEUDES, technical training for village officials, and the implementation of an internal control system. This also becomes a practical guideline for villages to manage their finances.
DETERMINANTS OF VOLUNTARY DISCLOSURE: EMPIRICAL ANALYSIS OF PUBLIC LISTED ENTITIES IN INDONESIA Supriyanto Supriyanto; Resnika Resnika
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.21-42

Abstract

This experimental research explored the association between corporate governance mechanisms and the quality of voluntary corporate disclosure. Corporate governance structures encompass of the ownership structure, the effectiveness of the audit committee, and the quality of external auditors. The used technique of research is a quantitative methodology. The main emphasis of the study are the annual reports of public companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In addition, the primary website of the stock market, www.idx.co.id, and issuer websites are reviewed for secondary data. The method of data analysis employed is panel regression analysis. 817 firms from all sectors of the Indonesia Stock Exchange make up the sample population generated by stratified sampling. The findings of this study indicate that the audit committee size and the age of the company incur impact on the voluntary disclosure of Indonesian issuers. On the other hand, it has been established that the structure of foreign ownership in Indonesia degrades the quality of voluntary disclosure. Also, research reveals that the audit quality of external auditors cannot consistently influence the company's information sharing. This report provides an overview of the quality of voluntary disclosures made by issuers in Indonesia. In addition, this study includes information on the drivers of voluntary disclosure that must be improved to increase stakeholders' competitiveness and trust.

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