cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Herawansyah
Contact Email
ja.feb@unib.ac.id
Phone
+6285222212064
Journal Mail Official
ja.feb@unib.ac.id
Editorial Address
Jl. WR Supratman No 38 A, Kandang Limun, Bengkulu
Location
Kota bengkulu,
Bengkulu
INDONESIA
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
 5   6   7   8   9 
PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGETAHUAN, PENGALAMAN KERJA, INTEGRITAS TERHADAP KUALITAS AUDIT (STUDI PADA INSPEKTORAT PROVINSI JAWA BARAT TAHUN 2018) Yohana Ariska Sihombing; Dedik Nur Triyanto
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.141-160

Abstract

Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality 
PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP OPINI HASIL PEMERIKSAAN AUDIT LAPORAN KEUANGAN PADA LEMBAGA PEMERINTAHAN DI INDONESIA Bunga Aulia; Rika Henda Safitri; Rina Tjandrakirana
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.161-172

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan persepsi akademisi dan praktisi yang diukur dengan beberapa indikator, yakni: (1) Pemahaman kualitas laporan keuangan pemerintahan, (2) Tanggung jawab profesi, (3) Integritas, dan (4) Objektivitas. Teori yang digunakan dalam penelitian ini adalah Teori Atribusi (Attribution Theory),Teori Persepsi (Perception Theory), dan Teori Brunswik’s Lens Model. Populasi  dalam penelitian  ini adalah akademisi dengan status sebagai dosen di kota Palembang, dan praktisi yakni Akuntan, Auditor, Konsultan, PNS, dan lain-lain.  Sampel  yang  digunakan pada  penelitian  ini  sebanyak  110 responden dengan metode cluster sampling. Penelitian ini menggunakan metode kuantitatif.Data pada penelitian ini diperoleh secara primer melalui kuesioner. Teknik analisis data yang digunakan merupakan analisis uji T-Test atau uji beda. Hasil dari penelitian ini menunjukan bahwa (1) Tidak terdapat perbedaan Pemahaman kualitas laporan keuangan pemerintahan antara akademisi dan praktisi. (2) Terdapat perbedaan Pemahaman tanggung jawab profesi antara akademisi dan praktisi. (3) Tidak terdapat perbedaan Pemahaman integritas auditor antara akademisi dan praktisi. (4) Tidak terdapat perbedaan Pemahaman objektivitas auditor antara akademisi dan praktisi.
PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN Fitri Amaliyah; Eliada Herwiyanti
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.187-200

Abstract

The purpose of the study was to determine whether there are effects of institusional ownership, independent commissioner and the audit board to the value of the company. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 60 companies consisting of the mining sector during the 2-year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with an analysis tool using SPSS 22. The results of this study indicate audit committees variables have a significant effect on firm value. While the institusional ownership and independent commissioner variables are not significant to the value of the company.
DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING? wiralestari wiralestari
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.219-226

Abstract

Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits.  It is compulsory and is collected under the regulation of law.  The present study aims to examine the effectiveness of directors’ supervision and tax aggressiveness in diminishing frauds in financial reporting.  The subject of this study is manufacturing companies listed in Indonesia Stock Exchange.  The results of this study show that, firstly, effective directors’ supervision has significant correlation to diminishing fraudulent financial reporting.  Directors, as the leaders of the company, demonstrated that they could perform their supervisory function very well.  Secondly, tax aggressiveness has significant correlation to diminishing fraudulent financial reporting.
DETERMINAN AKUNTABILITAS KEUANGAN DANA DESA PASCA PENERAPAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 I Made Laut Mertha JAYA
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.201-218

Abstract

Village existence is very important for national development. Thus, uneven development between the Village and the City can cause many villagers who try their fortune in the city, leave the village and do not want to return to the Village. This research was conducted to determine the effect of human resource competence on financial accountability of village funds and the influence of the role of village heads on village financial accountability. The population in this study are all villages in the Sleman Regency. This research uses incidental sampling. The sample size uses the Slovin formula, with a minimum number of respondents of 71 villages. The analysis method uses structural equation modeling (SEM) analysis test. The conclusion of this study, namely that there is a significant influence between HR competencies on village financial accountability, meaning that if HR competencies are higher, the financial accountability of village funds is more accountable. There is a significant influence between HR competencies on the financial accountability of village funds, meaning that if HR competencies are higher, the financial accountability of village funds will be more accountable. There is a significant influence between the role of the village head on the financial accountability of village funds, meaning that if the role of the village head is higher, then the financial accountability of village funds is more accountable.
PERAN MEDIASI KINERJA KEUANGAN PADA HUBUNGAN DEWAN DIREKSI DENGAN REAKSI INVESTOR Fransiskus Eduardus Daromes; Robert Jao
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.77-92

Abstract

The purpose of this study to investigate the effect of the executive board on the reaction of investors who are tested both directly and through financial performance. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2018. The number of samples is 32 companies every year which are selected by the method of purposive sampling and using secondary data from annual reports. The analytical method used is path analysis and mediation hypothesis testing is carried out using the Sobel test. Statistical testing results showed that the executive board has a positive and significant influence on financial performance, but not significant to investor reaction. Further financial performance has a positive and significant influence on investor reaction. This study also shows that financial performance plays a role in mediating the effect of the executive board on investor reaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISKEUDES DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN DANA DESA Anak Agung Ayu Erna Trisnadewi; Anak Agung Bagus Amlayasa; I-Wayan Rupa
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.37-52

Abstract

This study aims to determine the factors that influence the performance of SISKEUDES in improving the quality of the Village Fund's financial statements. Village financial management has become very important as part of the accountability of village funds given by the government and is increasing every year. The SISKEUDES application is used to facilitate the administration of village fund financial reports. The application of the SISKEUDES application will accelerate the completion of financial reports of village funds accurately and on time. The population in this study was all villages totaling 8 villages in Gianyar Regency who received village funds. The sample is determined by the saturated or census sample method. The data analysis technique uses Smart-PLS 3.0. The results showed that: user involvement had a positive and significant effect on the performance of the SISKEUDES; the education and training program has a negative and not significant effect on the performance of the SISKEUDES; top management support has a negative and significant effect on the performance of the SISKEUDES.
PENDEKATAN PENGAWASAN HORIZONTAL PADA ASPEK PERENCANAAN ANGGARAN DANA DESA SEBAGAI UPAYA PENCEGAHAN TINDAK KORUPSI DANA DESA (ANALISIS META-SINTESIS PADA PENGAWASAN DANA DESA) Rizky Wulandari; Dina Natasari
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.53-68

Abstract

The policy of the central government to provide sufficiently large amounts of village funds is a strategic step that must be responded by villages by promoting the principles of transparency and accountability. The principle of transparency and accountability in managing village funds is certainly the responsibility of the village head and his staff to the community. However, up to now cases of corruption and misuse of village fund management have increased. The role of supervision has become an urgent matter to be immediately corrected to prevent this. This research will identify the steps and things that must be done in horizontal supervision in preventing the corruption of village funds. This study aims to conduct an analysis with a meta-synthesis approach to supervision of village funds, to then form a conceptual framework of horizontal supervision of village fund planning as an effort to prevent corruption. This research uses a meta-synthesis approach using data in the form of journals, articles, and related references. The analysis process uses standard meta-analysis steps from determining problem questions to reporting results. The results of this study indicate that horizontal control by the village community is very necessary. Supervision in the aspect of village fund planning is not only from the financial side but also non-financial. Supervision starts from identifying needs, determining activities and preparing activity plans and budgets. Supervision in this aspect of the budget to ensure that village fund planning is by following community needs. Keywords:Supervision, Village Funds, Accountability, transparency, corruption
HADRAH ACCOUNTING: AN ETHNOGRAPHIC APPROACH TOWARDS PEOPLE IN BERU, LAMONGAN Fikriya Hanim Kardiya Emaluta; Sasongko Budisusetyo; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.69-76

Abstract

This study aims at describing and defining accounting practices of hadrah community located in Beru Lamongan, in order to find out the reconstruction of the accounting concept towards the hadrah community that is rich in local cultural values. Hadrah, which is also known as ishari or ishari organization, is a sacred performing art accompanied by radad dance moves and tambourines. Hadrah performances will be held only if requested for celebrations, Qur'an recitation events, and marriages. In an ishari organization, knowledge of accounting for financial records and statements is certainly needed for the survival and existence of hadrah organization. This research uses an ethnographic approach. Data were obtained from informants, members of hadrah group in Beru, through participative observation, in-depth interviews with informants and documentation. The results showed that the payment obtained was only as a means to preserve and ensure the existence of the Hadrah community in Beru, Lamongan. The reconstruction of the accounting concept in hadrah community, who are also members of ishari organizations, particularly in Beru, shows that accounting is seen as an activity of recording income and expenditure that prioritizing the value of honesty and responsibility.
PENGARUH PENDAPATAN DAN PERILAKU KEUANGAN TERHADAP LITERASI KEUANGAN MELALUI KEPUTUSAN BERINVESTASI SEBAGAI VARIABEL INTERVENING Baiq Fitri Arianti
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.13-36

Abstract

Penelitian ini dapat ditujukan untuk menganalisis dan membuktikan pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan dengan keputusan berinvestasi sebgai variabel intervening pada pelaku UMKM kota Tangerang Selatan. Populasi dalam penelitian ini adalah seluruh pelaku UMKM yang ada di kota Tangerang Selatan. Metode pengumpulan datanya dengan menggunakan observasi, wawancara, studi kepustakaan (Library Research), Kuesioner/Angket. Dan teknik analisis dalam penelitian ini menggunakan path analysis dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa bahwa pendapatan memiliki pengaruh terhadap literasi keuangan, variabel perilaku keuangan memiliki pengaruh terhadap literasi, keputusan berinvestasi tidakdapat memediasi pendapatan terhadap literasi keuangan dan keputusan berinvestasi dapat memediasi perilaku keuangan terhadap literasi keuangan.

Page 7 of 19 | Total Record : 187

 5   6   7   8   9 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2025): Accounting Journal Vol. 15 No. 1 (2025): Accounting Journal Vol. 14 No. 3 (2024): Accounting Journal Vol. 14 No. 2 (2024): Accounting Journal Vol. 14 No. 1 (2024): Accounting Journal Vol. 13 No. 3 (2023): Accounting Journal Vol. 13 No. 2 (2023): Accounting Journal Vol. 13 No. 1 (2023): Accounting Journal Vol. 12 No. 3 (2022): Accounting Journal Vol. 12 No. 2 (2022): Accounting Journal Vol. 12 No. 1 (2022) Vol. 11 No. 3 (2021) Vol. 11 No. 2 (2021) Vol. 11 No. 1 (2021) Vol. 10 No. 3 (2020) Vol. 10 No. 2 (2020) Vol. 10 No. 1 (2020) Vol. 9 No. 3 (2019) Vol. 9 No. 2 (2019) Vol. 9 No. 1 (2019) Vol. 8 No. 3 (2018) Vol. 8 No. 2 (2018) Vol. 8 No. 1 (2018) Vol. 7 No. 3 (2017) Vol. 7 No. 2 (2017) Vol. 7 No. 1 (2017) Vol. 6 No. 2 (2016) Vol. 6 No. 1 (2016) More Issue