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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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Factors Affecting Interest In Using E-Commerce And E-Wallet With Using Technology Acceptance Model Fitranita, Vika; Zoraya, intan; Wijayanti, Indah Oktari
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.13.2.98-108

Abstract

This study aims to determine the Influence of Interest in Using an E-Commerce-Based Accounting Information System and the interest of OVO customers using the Technology Acceptance Model (TAM). Data collection was carried out by giving questionnaires to respondents using OVO and Tokopedia in Bengkulu City. The sample in this study were 215 respondents using OVO and Tokopedia. Measurement of data in this study using Multiple Regression analysis with analysis tools using data processing software Eviews 12. In this study used data quality test, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis and hypothesis testing. The results of the study show that the ease of use variable has no effect on interest in use, the variables perceived usefulness, trust, attitudes towards use are significantly positive on interest in use, risk variables have a significant negative effect on interest in use
Analysis Of Investigation Audit Policies On Alleged Formula E Corruption Cases At The Dki Jakarta Provincial Government Hamdani, Hamdani; Fachruzzaman
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.13.2.109-119

Abstract

The case of alleged Formula E corruption in the Provincial Government of DKI Jakarta is an interesting phenomenon as an academic study. An interesting part of the handling of alleged corruption cases in the scientific field is the investigative audit between practice and theory, paying attention to government regulations as a positive theory. It is strongly suspected that when the KPK requested an investigative audit it turned out to be not in line with the regulations that govern it. The fact is that in many corruption cases involving the Governor, the KPK has not asked the BPK to carry out an investigative audit to identify suspects. The difference between practice and theory and existing provisions is the material for analysis in this study. Since KPK was born in 2003 until now, it is only at this time that an anomaly was found in the practice of auditing state finances, especially investigative audits. In this regard, the KPK submitted a request for an investigative audit to the BPK before proving that there was an unlawful act. The results of this study concluded that an investigative audit could not be carried out by the BPK RI on the alleged Formula E corruption case in terms of the existing regulations on the BPK and the KPK. BPK regulations require the KPK to expose cases to show illegal acts, but so far the KPK has not found any. The regulations at the KPK require that at the investigation stage a suspect has been named as the basis for a request to the BPK for the calculation of state financial losses, but the KPK has not been able to do so.
Analysis of The Influence of Enterprise Risk Management Implementation on Company Performance and Company Value Maharani, Clarissa; Efa Yonnedi
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.13.3.187-198

Abstract

This study aims to explore the degree to which the implementation of enterprise risk management (ERM) affects company performance and value. Assessing the level of ERM implementation is done by using six components derived from governance and firm operating activities. This study also used board of directors, firm size, leverage and return on equity (ROE) as control variables. The population in this study include Technology, Infrastructure, transportation and logistic sector listed on the Indonesia Stock Exchange from 2018 to 2020. Samples were taken using purposive sampling method which amounted to a total of 52 companies. The result of the first model shows that financial performance of ROA, ERM Implementation, Leverage, Return on Equity, BODSIZE and Firm Size variable effect simultaneously. But ERM Implementation only partially influences ROA. In measuring Firm Value of Tobin’s Q, the effect of ERM implementation, BODSIZE, Size, Leverage and ROE were assessed simultaneously. On the other hand, ERM implementation and BODSIZE only partially impact Tobin’s Q.
The Influence Of Political Connections And Capital Intensity Ratio On Effective Tax Rate: Moderated by Profitability Fresti Wulandari, Fanneisa; Lutfi Ardhani
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.13.2.150-162

Abstract

The objective of the research was to determine dan analyze the influence of political connection dan capital intensity ratio on effectivetax rate as a moderating variable on profitability. The research method used is a quantitative method with sampling using purposivesampling. The research sample is 72 mining sector company data listed on the Indonesia Stock Exchange for the 2018-2021 period. The research analysis uses path analysis with the help of the SEM-PLS 3.3 application The results of the study show that political connections affect the effective tax rate. The capital intensity ratio does not affect the effective tax rate. While profitability can moderate political connections and profitability are not able to moderate the capital intensity ratio on the effective tax rate. This research is expected to contribute to providing input dan an overview regarding tax avoidance so that it can help stakeholders such as the government to make decisions dan policies on tax regulations that will be applied.
How to Prevent Fraud in Village Financial Management in Kapanewon Tempel? Nusron, Lulu Amalia
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.13.3.199-215

Abstract

This purpose of the research is to determine the effect of human resource competence, morality, internal control systems, and whistleblowing on the prevention of fraud in village financial management. The type of data in this research is quantitative. This research was conducted in 7 (seven) Kelurahan in Kapanewon Tempel using a questionnaire. The population in this study is the village apparatus as the holder of the power to implement village financial management in Kapanwon Tempel. The sample in this study was 94 respondents consisting of Lurah, Carik, Danarta, Village Consultative Body, and Hamlet in 7 (seven) Kelurahan in Kapanewon Tempel. The sample selection used a non-probability sampling and the data analysis assisted by the SPSS 20 program. The data analysis method used was the multiple linier regression method. The result of the research prove that human resources competence and whistleblowing have no effect on preventing fraud in village financial management, while morality and internal control systems have a positive effect on prevention fraud in village financial management at the Village Government in Kapanewon Tempel. Keywords: Human Resource Competence; Morality; Internal Control System; Whistleblowing; and Final Prevention In Village Financial Management.
The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables Syahputri, Dwi Indri; Nawirah
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.13.2.163-176

Abstract

This study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. The population in this study is companies in the primary consumer goods industry sector listed on the IDX in 2018-2021, and samples were selected using purposive sampling techniques and obtained from as many as 18 companies that meet the research criteria. The total data becomes 72 observational data. The data was analyzed using a panel data regression test with the help of the Eviews 12 application. The results of this study show that information asymmetry and firm size do not have a significant effect on earning management, accounting conservatism has a negative and significant impact on earning management, GCG is unable to moderate or weaken the relationship between information asymmetry, accounting conservatism and firm Size on earning management
Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue? RATNAWATI, JULI; Anna Sumaryati; Enny Susilowati Mardjono; Melati Oktafiyani
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.13.3.216-228

Abstract

Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.
The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning Priyastiwi, Priyastiwi; Sriwidharmanely, Sriwidharmanely; Halim, Abdul
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.13.3.229-243

Abstract

The aim of this study is to examine how religion may help students overcome the effects of technostress, which heightens students' propensity for academic dishonesty during online learning. First, this study uses the self-determination theory (SDT) to describe the function of religion. We confirm that student’s technostress increases academic fraud during online learning using structural equation modelling (SEM). The study concludes that during hybrid learning, students with strong religiosity are more intrinsically motivated to prevent academic fraud than are students with low motivation. Students must be extremely motivated, confident in their cognitive flow, and convinced that using ICT won't cause them to engage in dysfunctional behavior in order to successfully adopt a virtual face-to-face application or learning management system in education. The study's last finding is that students' cognition can boost their positive emotion.
The Role of Political Factors, Leadership and Human Resource Quality on Budgeting Conflict Management in Local Government Robinson, Robinson; Herawansyah, Herawansyah; Sundari, Ayun
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.13.3.252-261

Abstract

Abstract: This study aims to provide empirical evidence of the influence of political factors, leadership and the quality of human resources on budgetary conflict management. The population in this study were all members of the Regional House of Representatives (DPRD) and the Regional Government Budget Team (TAPD). This research was tested using multiple linear regression analysis. The results of the study indicate that Political Factors affect budgeting conflict management in the local government and the Quality of Human Resources has an effect on Budgeting Conflict Management. However, leadership has no effect on Budgeting Conflict Management in the local government. The limitation of this research is that in the data collection process, the information provided by respondents through questionnaires sometimes does not show the true opinion, where the results of the study are highly dependent on the results of the questionnaires distributed which allow the tendency for bias to still exist.
Intelectual Capital, Green Accounting, And Company Performance With The Manufacturing Company Nuraini
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.13.3.229-236

Abstract

This study aims to determine the application of Intelectual Capital green accounting, and company performance with the Manufacturing Company . This research uses quantitative research. The population in this study are mining companies listed on the Manufacturing Company for 2021-2023. The sampling technique used in this study used purposive sampling . The number of companies sampled in this study were 40 companies. The type of data used is secondary data, namely in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official websites of related companies. The dependent variable used in this study is Company Performance. Meanwhile, the independent variables use intelectual capital and green accounting. The data analysis method used is panel data regression analysis with the help of the SPSS application program. The results of this study indicate that intelectual Capital and green accounting have a positive and significant effect on company performance.

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