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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
 12   13   14   15   16 
MODERATE IMPACT OF GOOD CORPORATE GOVERNANCE IN FINANCIAL PERFORMANCE ON FIRM VALUE Imang Dapit Pamungkas
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.12.3.270-292

Abstract

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.
Love Of Money, Organizational Commitment, Leadership Morale, Work Environment and Religious Beliefs on Fraud Intention A Study on Bank Bengkulu Employees Eddy Surantha
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.12.3.254-269

Abstract

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.
ACCOUNTING STUDENTS' MOTIVATION for CHOOSING CAREERS as FORENSIC ACCOUNTANTS Krisnhoe Rachmi Fitrijati
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.12.3.293-317

Abstract

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.
Systematic Literature Review – Determinants of Corporate Financial Distress Prediction Primawan, Ardy
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.13.2.120-130

Abstract

The purpose of this study is to conduct a systematic literature review of the determinants of corporate financial distress prediction, based on scientific papers in related fields, which have been published. This paper tries to provide a thorough review of scientific papers on the topic of predicting the company's financial difficulties, researching, and showing the relationship among authors of different scientific papers and also showing the main determinants used and researched by the authors of these scientific papers in the last 10 years.Systematic literature review (SLR) is carried out using Garuda (Garba Rujukan Digital) as database to obtain scientific papers from a period of 10 years, namely 2012-2022, with the topic of predicting corporate financial distress from listed companies in Indonesia Stock Exchange (IDX). The first finding in this paper is that the prediction of corporate financial distress is a topic that is increasingly attracting the attention of researchers, as evidenced by the increasing number of scientific papers in this topic from year to year. Secondly, that financial ratios are the most influential determinants in the research carried out by authors of scientific papers, in different predictive models they used..
The Influence Of Digital Financial Literacy On Financial Well-Being With Financial Behavior As A Moderation Variable: Communities In West Sumatra Aulia, Amalda; Rahayu, Rita; Bahari, Asniati
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.13.2.141-149

Abstract

This study aims to determine the relationship between digital financial literacy and financial well-being, and financial behavior moderates the relationship between the two. Digital financial literacy is a combined concept between financial literacy and digital aspects. Financial well-being is considered a benchmark or a person's level of satisfaction with his financial status, which can be seen from the amount and quantity. The data obtained were 215 respondents spread throughout the West Sumatra region. Data collection uses a questionnaire distributed via Google Forms on several social media applications. The approach in this study is quantitative, and the design of this study is hypothesis testing which aims to examine the effect of each variable. The study results show a significant influence between digital financial literacy and financial well-being, and financial behavior significantly moderates the relationship between digital financial literacy and the financial well-being of people in West Sumatra.
IS IT TRANSPARENT AND ACCOUNTABLE, OR JUST STEAL THE PUBLIC ATTENTION? rafles ginting
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.13.1.51-57

Abstract

This study aims to find out how the implementation of transparency carried out by schools related to financial reporting and BOS funds to third parties and to analyse how the accounting system applied to school financial reporting and BOS Funds is compared to the provisions in accordance with Statement of Financial Accounting Standards (ISAK) 35 and technical guidelines related to BOS Funds imposed by the Ministry of Education, Culture, Research, and Technology. In this study, researchers conducted an analysis by collecting data, compiling it. interpret and analyse the data to produce research conclusions. This type of research is descriptive qualitative research through centralized interviews with informants to obtain accurate and relevant data. The results of this study show that the reporting of the school BOS Fund has been carried out, but the financial statements made by the school are still not in accordance with ISAK 35
The Effect Of Technology Characteristics In The Continued Use Of Charity Crowdfunding Platforms Through Trust And User Satisfaction Almuntaha, Eska; Rahmawati, Nur
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.13.2.131-140

Abstract

This research's objective is to examine the effect of technological characteristics on trust and satisfaction in using a charity crowdfunding platform so that the user will reuse the platform. The use of technology in excellent and sustainable online donation fundraising requires the fulfilment of technological characteristics. A study by Bhattacherjee (2001)) stated that continued use influences information technology's success. Another significant area in information systems research is user satisfaction because it is an essential factor in measuring the use and success of an information system (Bailey and Pearson, 1983; Ives et al., 1983; Doll and Torkzadeh, 1988; Delone and McLean, 1992 in Roca et al., 2006). This study used the purposive sampling method and tested the hypothesis using the Structural Equation Model (SEM). This research proves that trust affects the satisfaction of using a charity crowdfunding platform, but not with technological characteristics. Meanwhile, users' satisfaction influences continued use but not trust. Keywords: Technology Characteristics, Continued Use, User Satisfaction, User Trust, Charity Crowdfunding Platform.
ANALYSIS OF EFFECTIVE TAX RATE BASED ON IDX INDUSTRY CLASSIFICATION (IDX-IC) FOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2019-2021 Arya Marantika; Dwi Martani
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.13.1.69-82

Abstract

The aim of this research is to analyze related to the effective tax rate of companies for each classification sector based on the IDX-IC, to analyze the effect of the COVID-19 pandemic on corporate profits and tax burden, and to determine whether the factors used in this study have an influence on the effective tax rate of companies. A purposive sampling technique was used to determine the research sample, which consisted of companies listed on the Indonesia Stock Exchange classified based on the IDX-IC. The research approach used a mixed-methods approach. Based on the research, it was found that the average effective tax rate of the sample companies in 2019-2021 respectively, 26,87%, 24,51%, and 23,83%, with transportation and logistics sector have highest effective tax rate than other sectors. The COVID-19 pandemic has had varying impacts depending on the type of industry. Only the healthcare and infrastructure sector have performed better than other sectors during the COVID-19 pandemic. Apart from the COVID-19 pandemic variable, there are also group company variables used in researching the factors that affect the effective tax rate. Based on the research results, the COVID-19 pandemic variable has a positive effect on the effective tax rate. Meanwhile, group company variables have a negative effect on the effective tax rate. The influence of subsidiary company losses on consolidated profits causes the ratio of the effective tax rate to be smaller than the effective tax rate if it comes from the parent company.
The Analysis of Changes in Implementation to PSAK 71 Post-Covid 2019 on Allowance for Impairment Losses (In BUMN Banking Sector Companies Listed on the IDX) Rafika Sari; Yevi Dwitayanti
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.177-186

Abstract

Changes in the Statement of Financial Accounting Standards from PSAK 55 to PSAK 71 require banks to use the Expected Credit Loss (ECL) method for the establishment of Allowance for Impairment Losses (CKPN). In the ECL method, banks establish CKPN from the beginning of credit recognition using the forward-looking method on macroeconomic conditions. In Indonesia's current status quo in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards that are useful for strengthening the line of corporate accountability in Indonesia and able to answer Indonesia's main urgency at this time. The purpose of this paper is to produce a framework that can later become an alternative bank in making decisions for the application of the post model PSAK 71. The method in this study uses a qualitative method with a descriptive design. The consequence of applying PSAK 71 will result in a rise in CKPN on loans, which will have an impact on the company's capital. Because the method used in PSAK No. 71 will use the expected credit loss method to determine the expected credit loss, loans that were not previously formed by CKPN will be formed depending on whether there is credit risk exposure or not, as shown by BBNI and BBTN which are seen in the observation year. This will result in an increase in the amount of CKPN on loans.Since there were banks in BUMN banking that experienced an increase in CKPN on loans as indicated by BBNI and BBTN, but there were also banks that experienced a decrease in the value of CKPN on loans as indicated by BBRI, there is no clear correlation between the application of PSAK 71 and CKPN on credit.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, GREEN INNOVATION AND CORPORATE PROFITABILITY Fenny Marietza
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.13.1.42-50

Abstract

This study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. The population of this study is all companies engaged in energy and mining listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. The analysis tool used in this study is E-views version 12. The results of this study show that CSR disclosure does not positively affect profitability proxied using ROA, ROE, and EPS. In contrast, green innovation positively influences the company’s ROE. It does not positively affect the company's ROA and EPS, which means that the disclosure of green innovation What the company does can attract investors to invest and invest in the company.

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