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Ilham Ramadhan Ersyafdi
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INDONESIA
JURALINUS
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : 30266157     EISSN : -     DOI : 10.61754
Core Subject : Economy, Humanities, Science, Education,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal Akuntansi Publik Nusantara (JURALINUS) adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi Sektor Publik dalam berbagai topik penelitian diantaranya akuntansi kebijakan pemerintah, akuntansi pajak pemerintah, akuntansi audit pemerintah, Anggaran, dan topik lain yang belum tercatat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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DAMPAK PENERAPAN PSAK 73 ATAS SEWA DAN IMPLEMENTASI PERPAJAKANNYA PADA PT. GARUDA INDONESIA, TBK Sayid Ali Rahmad, Muhammad
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i1.25

Abstract

The application of PSAK 73 on leases is very important to know as a financial evaluation for a company in minimizing losses. Many companies say that the implementation of PSAK 73 in 2020-2021 causes an impact of a decline in equity to deepen, due to the recognition of the lessor's future debt. There are many practices of providing expensive fees, causing the company to experience difficulties. At the airline PT. Garuda Indonesia, the impact of this expensive rental fee has become an issue for PT Garuda Indonesia which greatly affects the company's finances. The research aims to review an impression of application of PSAK 73 about leases and an implementation of taxation at PT. Garuda Indonesia. This research was conducted on March-July 2022, where the research data is the 2021 financial statements. The mothod of this research used quantitative descriptive analysis. This research data is taken from an official website of companies listed on the Indonesia Stock Market. This reaserch results conclude the application of PSAK 73 will have the impression on the company's Statement of monetary Position by increasing the recognition of right-of-use assets and lease liabilities. However, the adoption of PSAK 73 doesn’t have a big impact on the company's profit or loss. Operating expenses on leases decreased, but depreciation expense and finance expenses increased as a result of the popularity of right-of-use assets and widowed-term liabilities. However, in the implementation of taxation, especially on PPh article 15 and PPh article 23 regarding rent, it actually has an impact on increasing company losses. This study indicates that it’s necessary to ensure the convenience of implementing PSAK 73 which has an effect on the company's accounting policies from the Indonesian Institute of Accountants.
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, ASIMETRI INFORMASI, KOMITMEN ORGANISASI, KEJELASAN SASARAN ANGGARAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH DI KABUPATEN JEPARA) Amelia Pratiwi, Cindy
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i1.28

Abstract

This study aims to determine the effect of budget participation, budget emphasis, information asymmetry, organizational commitment, clarity of budget targets, and environmental uncertainty on budgetary slack. This research is included in quantitative research using primary data. The population in the study amounted to 10,007 people (Regional Organizations (OPD) Jepara Regency, 2021). The sampling technique used purposive sampling technique with 100 respondents. The results of this study indicate that budget participation has no effect on Budgetary Slack. Budgetary emphasis has a significant positive effect on Budgetary Slack. Information asymmetry has no effect on Budgetary Slack. Organizational commitment has a significant negative effect on Budgetary Slack. Clarity of Budget Targets has a significant positive effect on Budgetary Slack and environmental uncertainty has a significant positive effect on significant positive on Budgetary Slack
Kondisi Kinerja Keuangan Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Mojokerto Situmorang, Dokman Marulitua
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i1.29

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Mojokerto periode Tahun 2016-2020 menggunakan analisis rasio. Metode penelitian yang digunakan yaitu Deskriptif Kuantitatif. Analisis dilakukan dengan menggunakan rasio likuiditas, rasio efektifitas dan rasio efisiensi dengan maksud mengidentifikasi kekuatan dan kelemahan pada Organisasi Perangkat Daerah. Hasil analisis laporan keuangan dengan rasio likuiditas menunjukkan Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Mojokerto kurang mampu dalam membayar kewajiban jangka pendeknya, namun rasio efektifitas dan efisiensi menunjukkan bahwa BPKAD dapat dengan sangat efektif mencapai atau melampaui target-target pendapatan yang direncanakan hingga mencapai angka rasio efektifitas diatas 200%, dan dapat dengan efisien melaksakanakan seluruh kegiatan sesuai dengan yang direncanakan bahkan sangat efisien pada tahun 2019 dan 2020.
Keadilan , Diskriminasi Dan Sistem Perpajakan Terhadap Penggelapan Pajak Djenni Sasmit; Kimsen
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i1.35

Abstract

This study aims to determine the effect of justice on tax evasion, to determine the effect ofdiscrimination on tax evasion, and the effect of the taxation system on tax evasion. The results of thisstudy are expected to be useful for the tax office and used as input and consideration inunderstanding the effect of justice, discrimination and taxation system on taxpayers' perceptions ofthe ethics of tax evasion. The research method used is qualitative research where the research aimsto determine the effect of the independent variable on the dependent variable. The analyticalmethod used is descriptive analysis, instrument test, classical assumption test, hypothesis test andmultiple linear equation test. The instrument used is a questionnaire. Based on research anddiscussion on justice, discrimination, and the tax system against tax evasion. Taxpayers' perceptionsof justice, discrimination, and the taxation system together have an effect on tax evasion. This isevidenced by the results of the significance value of the F test of 0.000 which is smaller than 0.05.This means that the better or not the perception of taxpayers regarding justice, discrimination, andthe tax system, it will affect the practice of tax evasion in the Tangerang area
Pengaruh Pembiayaan Murabahah Terhadap Return On Assets (Roa) Pt. Bank Syariah Mandiri Eunike Petrina Damai Sejati Halawa
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i1.36

Abstract

The purpose of this study is: To explain the magnitude of the Effect of Murabahah Financing on ReturnOn Assets (ROA) of PT. Bank Syariah Mandiri in 2017-2020. The type of research used in this study isquantitative research, namely research that uses data analysis in the form of numeric/numbers frommonthly financial reports that have been published by PT. Mandiri Syariah Bank. Based on the resultsof the data analysis carried out, it can be seen how the influence of murabahah financing has on theprofitability level of Return On Assets (ROA) at Bank Syariah Mandiri for the period 2017 – 2020 withthe following conclusions:
Efek COVID-19 terhadap Internal Audit Royandi, Muhammad Wildan; Zakia, Rossa; Handayani, Amelia Putri; Ersyafdi, Ilham Ramadhan
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 2 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS) Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i2.101

Abstract

Kurangnya pengawasan dan sistem yang tidak dapat mempuni di masa pandemi seperti ini membuat semakin bertambahnya pelaku kecurangan (fraud). Dalam hal ini, internal audit merupakan mekanisme yang sudah terbukti COVID-19, banyak peraturan baru yang dibuat pemerintah salah satunya penerapan WFH, hal ini menyebabkan kinerja internal audit menjadi terganggu. Internal auditor perlu menyesuaikan dengan berbagai upaya salah satunya penerapan audit jarak jauh atau yang sering disebut remote audit. Perubahan proses audit yang tadinya tradisional menjadi remote audit tentunya memiliki ketentuan yaitu harus mampu untuk memperbaharui manajemen risiko yang di sesuaikan dengan kondisi yang terjadi secara terus menerus, tentunya keadaan seperti ini semakin menunjukkan betapa perlunya peran audit internal dalam tata kelola perusahaan. Dukungan dari pihak top manajemen dan mengevaluasi program audit yang telah dibuat, serta melakukan program pelatihan pendidikan secara daring merupakan salah satu bentuk respon internal audit. Lack of supervision and inadequate systems during a pandemic like this have increased the number of perpetrators (fraud). At this time, internal audit is a proven mechanism for COVID-19, many new regulations have been made by the government, one of which is the implementation of WFH, this has disrupted internal audit performance. Internal auditors need to adapt to various efforts, one of which is the remote audit standard or what is often called a remote audit. Changes in the audit process from traditional to remote audit certainly have provisions, namely that they must be able to update management risks that are adjusted to conditions that occur continuously, of course, conditions like this increasingly show how necessary the role of internal audit is in corporate governance. Support from top management and turning on the audit program that has been created, as well as carrying out educational training programs boldly is one form of internal audit response.
Pengaruh Sistem Informasi Akuntansi dan Strategi Pertumbuhan Terhadap Efektivitas Sistem Pengelolaan Persediaan Barang (Studi pada Salah Satu Salon Kecantikan di Jakarta) Rusmina, Indayu
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 2 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS) Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i2.105

Abstract

Usaha salon kecantikan bertujuan untuk memberi kepuasan akan kecantikan kepada pelanggan sekaligus untuk memperoleh keuntungan untuk menjaga kelangsungan usahanya. Kemudian diikuti dengan usaha mengembangkan perusahaan melalui strategi pertumbuhan. Tetapi didalam proses pertumbuhan sering terjadi adanya permasalahan yang menyebabkan penumpukan persediaan barang, hal ini kemungkinan dipengaruhi oleh sistem informasi akuntansi daan strategi pertumbuhan yang kurang efektif. Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi (SIA) dan Strategi Pertumbuhan terhadap efektivitas pengelolaan persediaan barang pada salah satu salon kecantikan. Metode analisis dan pengumpulan data yang digunakan dalam penelitian ini ialah metode kuantitatif. Hasil dalam penelitian menunjukkan bahwa Sistem Informasi Akuntansi (SIA) dan Strategi Pertumbuhan berpengaruh sangat positif yang signifikan terhadap efektivitas pengelolaan persediaan barang atau produk di salah satu salon kecantikan yang ada di Jakarta. The beauty salon business aims to provide beauty satisfaction to customers as well as to gain profit to maintain the continuity of its business. Then imitated by efforts to develop the company through strategic growth. However, in the growth process, problems often occur that cause inventory accumulation, this is likely influenced by the accounting information system and ineffective growth strategies. This study aims to determine the effect of the Accounting Information System (AIS) and Growth Strategy on the effectiveness of inventory management in one of the beauty salons. The method of analysis and data collection used in this study is the quantitative method. The results of the study indicate that the Accounting Information System (AIS) and Growth Strategy have a very positive and significant effect on the effectiveness of inventory management in one of the beauty salons in Jakarta.
Manfaat Pembiayaan Murabahah Bagi Anggota KSPPS Fastabiq Khoiro Ummah Astuti, Niha Rubi
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 2 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS) Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i2.106

Abstract

Penelitian ini bertujuan untuk meningkatkan pemahaman manfaat pembiayaan murabahah di KSPPS Fastabiq Khoiro Ummah bagi anggota. Jenis penelitian yang digunakan adalah deskriptif kualitatif yang bertujuan untuk menjawab masalah. Hasil penelitian Kspps Fastabiq dapat mengoptimalkan potensi pembiayaan Murabahah dengan memberikan edukasi kepada anggota, memudahkan proses, menyediakan margin yang fleksibel, meningkatkan aksesibilitas barang, dan menggunakan teknologi untuk efisiensi. Di samping itu, menjamin kepatuhan terhadap prinsip syariah serta menghadirkan produk pembiayaan yang lebih variasi akan mendukung kspps Fastabiq dalam memberikan layanan yang lebih baik dan meningkatkan kepuasan anggota. This study aims to improve the understanding of the benefits of murabahah financing at KSPPS Fastabiq Khoiro Ummah for members. The type of research used is descriptive qualitative which aims to answer the problem. The results of the study Kspps Fastabiq can optimize the potential of Murabahah financing by providing education to members, facilitating the process, providing flexible margins, increasing accessibility of goods, and using technology for efficiency. In addition, ensuring compliance with sharia principles and presenting more varied financing products will support kspps Fastabiq in providing better services and increasing member satisfaction.
Analisis Kinerja Keuangan Pada PT Mayora Indah Tbk Maulida, Denura Ghiyats
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.107

Abstract

In this study, researchers will analyze the financial performance of PT Mayora Indah Tbk using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios. Quantitative descriptive is the type of research used in this study. Documentation technique is the method used in this study with data sources derived from the financial statements of PT Mayora Indah Tbk for 2019-2020 sourced from www.idx.co.id. The results of the study show that the percentage of the liquidity ratio increased from 2019 to 2020, indicating that the company's financial performance is in good and solid condition in terms of liquidity and its ability to meet short-term obligations. However, the solvency ratio shows a decline in financial performance during the same period. On the other hand, the profitability ratio reflects good performance in 2019 and the ability to maintain profitability in 2020. For the activity ratio, in 2019 the company's financial performance was considered quite good, but in 2020 it decreased due to several factors.
Pengaruh Budaya Organisasi Terhadap Etika Profesi Akuntansi Damayanti, Santi Adella
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.108

Abstract

The purpose of this study is to analyze the influence of organizational culture and accounting professional ethics on employee performance and to analyze the influence of organizational culture and accounting professional ethics on employee performance. Organizational culture plays an important role in a company because it motivates employees to work and along with employee work ethic, improves employee performance. Together with accounting ethics, it ensures protection and fairness of reporting, prevents fraud, and increases public trust in the accounting profession. By implementing the principles of accounting ethics and organizational culture, we aim to create a business environment based on transparency and integrity.

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