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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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Analysis of the Level of E-Government Implementation and Factors That Influence It (Empirical Study of Regional Government in Central Java) Dwi Winarni; Ilham Nuryana Fatchan; Rifka Utami Arofah
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.13.3.237-251

Abstract

The new public management is an attempt by the government to improve public accountability, transparency, and more effective and efficient performance. The application of e-Government is an innovation by local governments to realize the achievement of new public management. Not only has the aim of transparency and accountability, the use of the e-Government application system is also expected to be able to improve the performance of local governments with the principle of value for money. The purpose of this study is to analyze the factors that influence the implementation of e-Government in the Regional Government of Central Java and the relationship of each of these factors to the implementation of e-Government. The research was conducted using quantitative research methods with data analysis using EViews. The results show that local revenue (PAD) has a positive effect on the level of implementation of e-Government, spending capital has no effect on e-Government implementation, local government financing has a positive effect on e-Government implementation, regional per capita income (PDRB) has no effect on implementation e-Government, the level of public education has no effect on e-Government, and the population has no effect on the implementation of e-Government.
Academic Fraud Behavior From The Diamond Fraud Perspective Leriza Desitama Anggraini; Imelda Saluza; Andini Utari Putri; Sinta Habibah
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.99-107

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even using assistant for final assignments and theses. This research is quantitative research using primary data that researchers obtained from distributing questionnaires. The samples taken were obtained randomly from each batch of private university accounting students in Palembang City. The researcher processed the questionnaire using SPSS software. The research results stated that all the variables used had a simultaneous effect. The variables pressure, opportunity, capability partially have a significant effect on fraudulent behavior. In the rationalization variable, it can be seen that the significance of the results is greater than the predetermined significance, so that the rationalization variable has no effect on fraudulent behavior at private universities in Palembang City.
Corporate in Financial Distress and Determinant Analysis of Successful Financial Turnaround Ardy Primawan; Nanny Dewi Tanzil; Prima Yusi Sari
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.9-24

Abstract

Corporate financial distresses and turnarounds has always been relevant on business literatures because we have seen more than enough corporate bankruptcies over the past decades. Financial distress is a condition of declining financial performance, earlier phase prior to companies experiencing bankruptcy or liquidation. The response to this condition ranges from a denial of the problem, to reducing the scale and scope of operations, all the way to the top change of management and dissolution of corporation. With the complexities of issues and implications associated with financial distresses and the recoveries attempted by corporations, the ability to formulate appropriate strategic responses is becoming very much important for management, researchers and practitioners. This research is focusing on the determinant analysis of multiple organizational factors which are expense retrenchment, profitability, free assets, size, assets retrenchment and leverage on successful turnaround of manufacturing companies listed in Indonesia Stock Exchange (IDX) in research period 2015 to 2019. Data used in this research are secondary ones which obtained from Indonesian Capital Market Directory (ICMD). Financial data from 2015 to 2019 are used to determine financial distresses utilizing Altman’s Z-Score model, and data from 2016 to 2018 are processed as the independent variables. This research takes 125 sample of manufacturing companies which after screening come down to 36 companies in Non-Turnaround (NT) group and 8 companies in Turnaround (T) group. The analysis models used in this study include firm-specific variables from 2016 to 2018 to test the hypotheses. At the 5% level of significance, the logistic regression test showed that the research variables of profitability, free assets and leverage considerably affected the likelihood of a successful financial turnaround, and the prediction accuracy was 87%.
Digital Accounting Information System Implementation at BPKAD SAMOSIR District Kuras Purba; Rimky Mandala Putra Simanjuntak; Sahala Purba
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.43-59

Abstract

Problems at BPKAD Samosir Regency evolved over time with the changing landscape of information technology. Initially, BPKAD relied on Microsoft Office Excel software. However, with technological advancements, Microsoft Office Excel was superseded by e-finance applications. The e-finance application played a crucial role in supporting financial activities, particularly accounting, and was in use from 2019 until the conclusion of 2020. In early 2021, a further enhancement occurred as the SIPKD application (Regional Financial Management Information System) took over the role from the previous e-finance application. The aim of this research is to identify and analyze the factors that influence, either partially or simultaneously, the implementation of the Computer-Assisted Accounting System in the management of assets and finances of Samosir Regency. To conduct this research, researchers used quantitative methods with primary data, by distributing questionnaires to Samosir Regency BPKAD employees. Research participants are public service employees and honorary BPKAD Samosir Regency employees who have worked for at least two years and have made a direct contribution to the implementation of the Informal system. The research was conducted between March and April 2023. The results showed that the application of personal technical skills, user involvement, accounting expertise, and superior assistance had a positive and significant impact on the implementation of computerized accounting information systems, while training and education did not have a positive or significant impact on the implementation of information systems. computerized accounting. Human Resources Management plays a crucial role in the successful implementation and operation of Computerized Accounting Information Systems (CAIS) within an organization. This paper examines the key factors that influence the effective utilization of CAIS, including Personal Technical Ability, User Involvement, Training and Education, Accounting Knowledge, Leadership Support, and the Application of CAIS. The recommendation from this research is to add other variables outside the variables that have been researched, such as Good Government Governance, Use of Information Technology, and others. and conducting in-depth interviews regarding the advantages and disadvantages of implementing a computerized accounting information system. As well as adding references and expanding research objects such as all SKPD in Samosir Regency.
The Effect Of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) Disclosure, And Intellectual Capital On Tax Avoidance: (Empirical Study on Transportation and Logistics Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period) Novri Rahmi; Azwirman; Novriadi
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.25-41

Abstract

Tax avoidance is a legal and safe strategy for taxpayers, since it does not conflict with the established tax terms. This study aims to test and analyze the effect of corporate governance by selecting variabel of the board of independent commissioners and auditing committees, disclosure of social responbility and intellectual capital on tax evoidance on transport and logistics companies registered at the Indonesian stock exchange 2019-2021. The study includes quantitative work with an associative approach that uses detailed financial statements annully. The population of the study included 30 transport and logistics companies listed in the Indonesia stock exchange period 2019-2021. Research sample were selected using purposive sampling technique to be obtained by 10 companies that met the study criteria over a time span of 20192021. Data analysis uses a double linear regression analysis techniques in which result significantly variable independent council of commissioners, auditing committees, and disclosure of social responbility do not affect tax avoidance. Whereas intellectual capital variables have significant impact on tax avoidance. Simultaneous variables of the independent council of commissioners, auditing committees, disclosure of social responbility and intellectual capital affect tax avoidance.
Development of the Latest Technology Based Accounting Information System to Increase Company Efficiency RUM Hendarmin; Rafika Sari
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.1-8

Abstract

This research explores the impact of developing Accounting Information Systems (AIS) based on cutting-edge technology on company efficiency. We gathered data from questionnaires distributed to companies that have adopted state-of-the-art technology in their AIS. The research results indicate that the use of artificial intelligence (AI) significantly enhances operational efficiency in companies. Companies adopting blockchain technology also achieve higher levels of user satisfaction. User training and company size also have a positive impact on efficiency and better decision-making.In the discussion, we highlight the importance of investing in user training and maintaining state-of-the-art technology. We also acknowledge that implementation costs can be a constraint, particularly for smaller companies. This research has certain limitations, including a sample that may not cover the entire spectrum of industries and company sizes. However, further research can delve deeper through case studies. In the continually evolving business world, the development of AIS based on cutting-edge technology is a key factor in achieving efficiency, better decision-making, and user satisfaction. Companies must understand and address these challenges to attain a competitive edge and long-term success.
The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors Marta Elviani; Alfonsa Dian Sumarna
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.60-76

Abstract

Risks likely to arise and hinder profitability can be measured using the CAMELanalysis conducted in this study. CAMEL and profitability are fundamentalaspects that are highlighted to determine the financial performance of banksectors. It can be said that if the profitability value of a business is good, itreflects good financial performance. Increased profitability is the success ofmanagement in managing the risks detected. The specific purpose of this studyis to measure each proxy that represents CAMEL analysis on the profitabilityvalue conveyed by the average return on equity (ROAA) variable in the bankingsector so that bank management can manage risk well and generate highprofits. This research was conducted using quantitative methods and secondarydata in the form of databases, namely company financial report documents andcompany annual reports downloaded through the official website of theIndonesia Stock Exchange and processed using Eviews software. Conventionalbanks listed on the Indonesia Stock Exchange for the period 2020-2022, asmany as 41 banks became the sample of this study. The results showed thatCAR, NPL, BS, and LDR had a significant effect on banking profitability, whileNIM had no significant effect on banking profitability
Exploration of Social Accounting Disclosures: A Bibliometric Analysis Perspective Muthohirin; Kanthi Riska Rahayu; Fahayu Priristia
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.77-88

Abstract

This study reviews the literature related to social accounting disclosures with the aim of mapping the research that has been done, providing insight into research trends, providing an overview of research themes, identifying the most cited authors and journals, evaluating the most active affiliations and countries in discussing social accounting reporting disclosures, and providing a basis for future research directions. Data analysis was conducted using bibliometric methods by collecting data from 188 articles contained in journals indexed in the Scopus database. RStudio was used as software to analyze the data and break down research trends by author, journal, affiliation, country, and keywords, providing insights into future research opportunities. The review showed an increase in publications since 2003, with Khaled Hussainey and Mathias Laine as the most active authors and Khaled Hussainey as the most impactful author. The most relevant journal in this context is Accounting, Auditing, and Accountability. The University of Naples Parthenope is the most relevant affiliation regarding publications in this field. In addition, the UK plays a leading role in this literature both in terms of the number of published works and the most cited ones. The most relevant keywords are corporate social responsibility, sustainability, and sustainable development. The implications of this study are significant for researchers interested in social accounting disclosures. The study provides a comprehensive overview of the research that has been done in this field, identifying research trends, themes, and the most cited authors and journals. This information can be used to guide future research directions and to identify areas where further research is needed
Board of Commissioners Effectiveness, Transparency, Shari'ah Supervisory Board, and Financial Performance of Indonesian Shari'ah Banks Saiful; Delli Yanti
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.89-98

Abstract

This study aims to provide empirical evidence of the Effect of Board of Commissioners' Effectiveness and Risk Transparency on Performance with the Sharia Supervisory Board as Moderating Variable. Performance is measured using the Return On Assets (ROA) ratio. The effectiveness of the Board of Commissioners and the Sharia Supervisory Board in this study was measured by the Score Index Item. Risk transparency is measured using a dummy variable. The sample used in this study was a Sharia Commercial Bank company registered with the Financial Services Authority in 2015-2019 with a total sample of 70 observations. The results of the study indicate that the effectiveness of the board of commissioners has no effect on performance. Risk transparency has a positive effect on performance. The sharia supervisory board is not able to moderate the effect of the effectiveness of the board of commissioners and risk transparency on bank performance
The Effect Of Corporate Social Responsibility Disclosure, Independent Commissioner, Audit Committee And Company Size On Tax Aggressiveness Yolanda Pratami; Ricardo Manerak Manumpak Simamora
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.141-154

Abstract

This study aims to examine and analyze the influence of Corporate Social Responsibility Disclosure; independent commissioner; audit committee; and company size on Tax Aggressiveness in mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study is 53 mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using a purposive sampling technique in order to obtain 15 companies that met the research criteria during the 2020-2022 timeframe. Data analysis used multiple linear regression analysis techniques. Data were analyzed using SPSS version 23. Based on the results of the tests that have been carried out, it shows that the Corporate Social Responsibility variable, the independent commissioner and the audit committee has no significant effect on tax aggressiveness. The company size variable has a positive effect on tax aggressiveness. Simultaneously the variables of corporate social responsibility, independent commissioners, audit committees and company size have no significant effect on tax aggressiveness. The weakness of this research is the limitation of the use of research variables. Moreover, researchers only use research objects in specific sectors for a limited period of time, i.e. for 3 years.

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