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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 ROLE OF PROFESSIONAL COMMITMENT AND SUSPENSION OF JUDGMENT IN DECREASING AUDITORS’ PREMATURE SIGN-OFF Andi Ina Yustina; Irina Kristela Sutarsa
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.153-164

Abstract

Premature sign-off is the action that can affect to reduced audit quality. The objectives of this research are to examine the effect of professional commitment and suspension of judgment towards premature sign-off. The researcher used the survey method on auditor working in a big ten public accounting firm in Jakarta. There is a total of 126 respondents who contributed to this research. The data was analyzed using Structural Equation Model-Partial Least Squares (SEM- PLS) analysis. From the data quality test results of reliability and validity test shows that all variables can be said to be valid and reliable. The result of this research shows that professional commitment affects premature sign-off and fully mediated by the suspension of the judgment of the auditors.
PENGARUH PELAPORAN KEUANGAN MELALUI INTERNET DAN TATA KELOLA PADA KESULITAN KEUANGAN DI SEKTOR PERBANKAN Permata Ayu Widyasari; Evelyn Christina Kurniawan
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.165-182

Abstract

The research objective is to identify ownership structure, audit committee characteristics, and internet financial reporting impact on banking financial distress. Populations of this study are the banks registered in Indonesia Stock Exchange 2010-2018. This study use logistic regression method, which is done twice for the period 2010-2018 and the period 2018. The result shows a positive significant impact on audit committee financial literacy in is financial distress. The state ownership has a negative significant impact on financial distress for 2010-2018 data. This result is not supported by 2018 data, due to changes in government priority. Firm size as control variable has negative significant impact on financial distress. This research emphasizes that the practice of internet financial reporting need to be evaluated in banking sector.Keywords: Ownership Structure, Audit Committee Characteristic, Internet Financial Reporting, Financial Distress, Good Corporate Governance
HUBUNGAN E-COMMERCE DAN LITERASI KEUANGAN TERHADAP KELANGSUNGAN USAHA DI BOYOLALI Samuel Wahyu Hary Christoper; Ika Kristianti
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.10.1.1-12

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada hubungan antara e-commerce terhadap kelangsungan usaha dan apakah ada hubungan Antara literasi keuangan terhadap kelangsungan usaha. Penelitian ini adalah penelitian kuantitatif dengan metode pemilihan sampel yaitu dengan metode purposive sampling.Teknik analisis yang digunakan dalam penelitian ini adalahkorelasi dalam pengujian hipotesis penelitian. Berdasarkan hasil pengujian pada penelitian ini bahwa hipotesis pertama diterima,e-commerce memiliki hubungan terhadap kelangsungan usaha. Berdasarkan hasil pengujian pada penelitian juga diketahui hipotesis kedua diterima, literasi keuangan memiliki hubungan terhadap kelangsungan usaha. Dengan adanya penelitian tersebut membuktikan bahwa dengan adanya e-commerce dan literasi keuangan berpengaruh terhadap kelangsungan usaha. Yang ditunjukan oleh perkembangan teknologi informasi membuat searang wirausahawan harus mampu menerapkan e-commerce dan memahami arti penting literasi keuangan dalam menjalankan usahanya. Kata kunci: e-commerce, literasi keuangan, kelangsungan usaha
KODE ETIK AKUNTAN PUBLIK DALAM KAIDAH FIKIH MUAMALAH Astuti Dola Bastina; Tjiptohadi Sawarjuwono; Gemelthree Ardiatus Subekti
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.183-196

Abstract

Penelitian ini bertujuan mampu memberikan kontribusi untuk menentukan keputusan dalam dilema etis seorang auditor yang sesuai dengan kaidah-kaidah fikih muamalah. Kaidah-kaidah fikih yang dibahas dalam artikel ini adalah niat syarat seluruh amal seorang auditor, hukum perantara sama dengan hukum tujuan seorang auditor, hukum asal muamalah adalah halal, kecuali ada dalil yang melarang, serta hukum mendahulukan menolak mafsadat daripada mengambil manfaat. Pendekatan dalam perumusan pemikiran ini menggunakan studi kepustakaan dengan membandingkan antara tokoh Islam yang menerapakan kaidah fikih muamalah dalam kehidupan sehari-harinya dengan kasus auditor yang kurang menerapkan kaidah fikih muamalah dalam pekerjaannya dan berfokus pada literatur primer. Dari perbandingan tersebut peneliti memberikan argument mengapa auditor harus menerapkan kaidah fikih muamalah dalam menjalankan tugasnya. Esensi perihal etis sangat penting dalam akuntansi terutama dalam rangka pengembangan dan peningkatan peran profesi akuntan untuk dapat bertindak secara profesional.Kata Kunci: Audit, Etika, Fikih, Standar
Penerapan Akuntansi Akrual Pendapatan PNBP Panas Bumi Siswanto Siswanto
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.197-212

Abstract

penelitian ini bertujuan untuk melihat bagaimana proses pengukuran pendapatan panas bumi secara akrual. Proses bisnis perhitungan pendapatan panas bumi dilakukan oleh entitas pemerintah yaitu satuan kerja (satker) penerimaan negara bukan pajak (PNBP) khusus Bendahara Umum Negara (BUN) pengelolaan panas bumi yang terdapat pada Direktorat Jenderal Anggaran. Penelitian dilakukan dengan cara mempelajari prosedur dan teknis mengukur pendapatan akrual penerimaan hasil usaha panas bumi yang dilakukan oleh satker pengelolaan panas bumi. Selain itu diteliti juga peraturan perundang-undangan yang berlaku yang diacu oleh satker pengelolaan panas bumi dalam melakukan proses pencatatan pendapatan tersebut, kemudian di analisis dengan konsep akuntansi berbasis akrual. Hasil penelitian ini adalah bahwa peraturan perundang-undangan yang mengatur mengenai akuntansi pendapatan panas bumi sudah menggunakan basis akrual, namun dalam pelaksanaannya masih dibutuhkannya penyempurnaan pada tataran praktis agar konsep pengukuran akuntansi berbasis akrual dapat diterapkan secara sempurna
TINGKAT SOLVABILITAS PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA Nur Wachidah Yulianti
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.213-222

Abstract

This study aims to look at the mean difference of the solvability level of tabarru’ fund of sharia life insurance companies in Indonesia. The population of this research were full fledge life insurance companies from 2014 to 2019. This research was tested data through one-way analysis of variance (ANOVA) test. One way ANOVA test result shown that there is a significant mean difference between sharia life insurance companies in Indonesia at the solvability level of tabarru’ funds.  
DIMENSI KARAKTERISTIK LAPORAN KEUANGAN PEMERINTAH Asbi Amin; Anwar Anwar
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.223-230

Abstract

This research to prove the commitment of the leadership, the capacity of the financial apparatus, the implementation of the Regional Financial Accounting Standards, and the internal control function have an influence on the characteristics of government financial reports. This research is a quantitative study using primary data. The population in this study were senior auditors of the South Sulawesi Representative Audit Board using a purposive sampling technique so that the sample was sixty-eight auditors. The data were collected by using a questionnaire method. The analytical method used in testing the hypothesis is multiple linear regression analysis. The results of the study prove that the commitment of the leadership, the capacity of the financial apparatus, the application of the Regional Financial Accounting Standards, and the internal control function significantly influence the characteristics of government financial reports.Keywords: leadership commitment, the capacity of financial Apparatur, the implementation of government accounting standards, internal control, the quality of local government financial statements.
DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR Elva Rahmawati; sarwani sarwani; Rasidah Rasidah; Mellani Yuliastina
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.129-152

Abstract

ABSTRACT This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management.Keyword: Fraud Prevention, Village Fund, Fraud  ABSTRAK  Tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 Desa di Kabupaten Banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. Analisis Data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa.Kata Kunci: Pencegahan Fraud, Dana Desa, Fraud
INVESTMENT OPPORTUNITY SET AND CAPITAL STRUCTURE ON STOCK RETURN WITH PROFITABILITY AS THE CONTROL VARIABLE: AN EVIDENCE OF BANK COMPANIES IN INFOBANK15 Michelle Sabatamia Pardosi; Francis M. Hutabarat
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.10.1.105-114

Abstract

The purpose of this study aimed to look at the effect of the Investment Opportunity Set and Capital Structure on Stock Return with Profitability as the control variable at bank companies that are listed in INFOBANK15. The sampling is used is purposive sampling. The sample that are collected is from 8 out of 15 bank companies listed in INFOBANK15 from year 2014-2018. Analysis data is done using the descriptive statistic, correlation, significant test, and linier regression analysis. Investment Opportunity Set using the CAPBVA proxy and Capital Structure using the Debt to Equity Ratio with Profitability as the variable control using the Return on Asset ratio. The result shows that Investment Opportunity Set, Capital Structure and Return on Asset have a significant effect on Stock Return. This shows that the performance of the company can have an effect on investment decisions on investors in the banks studied.
THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD Zakharia Sabatian; Francis M. Hutabarat
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.231-244

Abstract

Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many investors are interested in the company. Therefore, this study aims to examine the influence of the Fraud Triangle factor in detecting fraudulent financial statements. The object of this study uses the financial statements of the Cigarettes and Cosmetics subsectors that are listed on the Indonesia Stock Exchange in the period 2016-2018. This study uses thirty sample data using purposive methods based on criteria. Data analysis using logistic linear regression analysis. The results showed that Rationalization had a significant effect on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Nature of Industry have no significant effect on financial statement fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Financial Statement Fraud

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