cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ilham Ramadhan Ersyafdi
Contact Email
juralinus3@gmail.com
Phone
-
Journal Mail Official
juralinus3@gmail.com
Editorial Address
Jl. Silat Baru-25 Komplek Untan RT/RW 003/005 Kelurahan Bansir Laut Kecamatan Pontianak Tenggara, Pontianak, Kalimantan Barat, Indonesia
Location
Kota pontianak,
Kalimantan barat
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
 1   2   3 
Pengaruh Penggunaan Aplikasi Dana Dalam Transaksi Di Era Digitalisasi Lisnawati, Lisnawati
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.109

Abstract

Digital transactions are currently growing very rapidly. One of the most widely used digital transactions is the DANA digital wallet application. The use of the DANA application is widely used by people ranging from teenagers to adults. The DANA application makes it easy for its users to make financial transactions. This study aims to determine the effects of using the DANA application on transactions in the digital era. The research method used in this study is a qualitative method. Based on research that has been conducted by researchers, it is concluded that the use of the DANA application has a positive effect on transactions in the digital era. The use of the DANA application makes it easy for its users to make financial transactions. People can send money, receive money, withdraw money, pay for electricity tokens, buy credit and many others. The DANA application also offers various conveniences in making investments, for example gold investments.
Mental Accounting dan Dilematika Culture Shock Transisi Perkuliahan Online Ke Offline: Studi Fenomenologi Mahasiswa Perantauan Cindy, Liliana; Uhun, Markus; Maryono, Petra Ananda; Ginting, Rafles; Yunita, Khristina
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.v2i1.111

Abstract

Culture Shock is defined as an excessive feeling of fear and anxiety when in a new environment. This dilemma is experienced by overseas students when lectures are conducted offline, namely how students who come from outside pontianak manage their finances and habits during online lectures. The purpose of this study is to determine how mental accounting affects overseas students directly or indirectly in managing their finances while attending offline lectures. Data collection was carried out using the In-Depth Interview method, Observation, Audio-Visual Material. While data analysis uses data reduction, data presentation, and conclusion drawing. The research sample used 10 accounting students in semester 7 who came from outside of pontianak. The results showed findings that mental accounting is indirectly applied by overseas students by recording, and grouping expense items
Analisis Perancangan Sistem Informasi Akuntansi Persediaan Barang Dagangan Guna Meningkatkan Pengendalian Internal Perusahaan (Studi Kasus Pada PT. Rejo Mulyo Plastik) Rachmawati, Dewi; Rahman, Arief; Mahsina
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.v1i2.112

Abstract

Effective inventory management is crucial for the sustainability of a company, as it involves not only logistical planning but also strict physical and administrative management. The objective of this research is to conduct an in-depth analysis of the implementation of the inventory accounting information system for trading goods at PT. Rejo Mulyo Plastik. This study employs a qualitative descriptive analysis approach. The results indicate that the existing systems and procedures are fairly adequate; however, the company still faces challenges in monitoring the issuance of goods. Since management is often not present, the process of issuing goods may not adhere to the established procedures. This highlights the importance of management's role in ensuring that everything operates according to the rules. To enhance oversight, the company needs to add more detailed documentation for each process of goods issuance.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas Terhadap Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021 – 2022 Pradya Ingri Nabila Rochma; Wibowo, Agus Satrya; Setiawan, Ricky Yunisiar
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.115

Abstract

Pada studi yang dilaksanakan, Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Untuk Tahun 2021 Dan 2022 Akan Diperiksa Dalam Kaitannya Dengan Kepemilikan Manajerial, Kepemilikan Institusional, Dan Profitabilitas. Jangka Waktu studi yang dilaksanakan yaitu Dua Tahun, Dimulai Pada Tahun 2021 Dan Berakhir Pada Tahun 2022. Pengambilan Sampel dilaksanakan mempergunakan Purposive Sampling. Semua Perusahaan Perbankan Yang Terdaftar Di BEI pada Tahun 2021–2022 Menjadi Populasi Penelitian. Dua Belas Perusahaan Perbankan Dengan Periode Pengamatan Dua Tahun (2021–2022) Dipilih Sebagai Sampel Dari Populasi 47 Yang Terdaftar Di BEI. Regresi Data Panel Digunakan Untuk Mengevaluasi Data. Berdasarkan Analisis, Penelitian Ini Berpendapat Bahwa Kepemilikan Manajemen Dan Kepemilikan Institusional mempunyai dampak Positif Tetapi Tidak Signifikan pada Nilai Perusahaan, sedangkan Profitabilitas Tidak mempunyai dampak namun Signifikan In this study, the value of banking companies listed on the Indonesia Stock Exchange (IDX) for 2021 and 2022 will be examined in relation to managerial ownership, institutional ownership, and profitability. The period of this study is two years, starting in 2021 and ending in 2022. Sampling was carried out by purposive sampling. All banking companies listed on the Indonesia Stock Exchange (IDX) for 2021–2022 became the study population. Twelve banking companies with an observation period of two years (2021–2022) were selected as samples from a population of 47 listed on the Indonesia Stock Exchange. Panel data regression was used to evaluate the data. Based on the analysis, this study argues that managerial ownership and institutional ownership have a positive but insignificant effect on firm value, while profitability has no effect but is significant.
Posisi Strategis Internal Audit untuk Peningkatan Kinerja Perguruan Tinggi Hanun, Nur Ravita; Ningrum, Surya
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.117

Abstract

Transformasi sistem pendidikan tinggi yang terjadi sejak awal 1990-an, termasuk reformasi sektor publik yang dikenal sebagai New Public Management, telah meningkatkan pentingnya audit internal di perguruan tinggi. Muhammadiyah sebagai lembaga pendidikan terbesar di Indonesia membentuk konsorsium audit internal untuk meningkatkan pengendalian internal. Penelitian ini bertujuan mengeksplorasi implementasi dan fungsi audit internal di Perguruan Tinggi Muhammadiyah. Penelitian menggunakan pendekatan kualitatif studi kasus pada 3 Perguruan Tinggi Muhammadiyah. Pengumpulan data dilakukan melalui wawancara, Focus Group Discussion (FGD) dan dokumentasi kebijakan audit internal. Analisis data menggunakan model Miles dan Huberman dengan bantuan aplikasi NVIVO 12 plus untuk meningkatkan validitas dan reliabilitas penelitian. Implementasi audit internal di PTM sangat beragam sesuai tingkat kematangannya. Beberapa PTM masih fokus pada audit kepatuhan, sementara yang lain telah melaksanakan aktivitas audit yang lebih komprehensif meliputi perencanaan, realisasi, evaluasi dan pendampingan. Fungsi audit internal tidak hanya sebagai pengawas tetapi juga konsultan dan katalisator perubahan. Penelitian menemukan bahwa dukungan pimpinan universitas, kepatuhan terhadap regulasi, dan upaya mengurangi tindakan "kreatif" menjadi faktor pendorong implementasi audit internal. Sementara database yang tidak akurat dan keterbatasan SDM menjadi faktor penghambat. Implikasinya diperlukan standarisasi audit internal PTM. Penelitian ini penting untuk memahami peran strategis audit internal di PTM. Audit internal tidak hanya untuk memenuhi kewajiban regulasi tetapi juga mengoptimalkan fungsi pengawasan dan konsultasi. Penelitian selanjutnya dapat memperluas cakupan dengan menggunakan objek penelitian lain dan menambah data yang dieksplorasi. The transformation of higher education systems since the early 1990s, including public sector reforms known as New Public Management, has increased the importance of internal audit in higher education. Muhammadiyah as Indonesia's largest educational institution established an internal audit consortium to enhance internal control. This study aims to explore the implementation and function of internal audit in Muhammadiyah Higher Education Institutions. The research uses a qualitative case study approach at 3 Muhammadiyah Higher Education Institutions. Data collection was carried out through interviews, Focus Group Discussions (FGD) and documentation of internal audit policies. Data analysis used the Miles and Huberman model with NVIVO 12 plus application to improve research validity and reliability.The implementation of internal audit in Muhammadiyah Higher Education varies according to their maturity level. Some institutions still focus on compliance audits, while others have carried out more comprehensive audit activities including planning, realization, evaluation and assistance. The internal audit function serves not only as a supervisor but also as a consultant and catalyst for change. The research found that university leadership support, regulatory compliance, and efforts to reduce "creative" actions are driving factors for internal audit implementation. Meanwhile, inaccurate databases and limited human resources are inhibiting factors. The implication is that standardization of internal audit in Muhammadiyah Higher Education is needed.This research is important for understanding the strategic role of internal audit in Muhammadiyah Higher Education. Internal audit is not only to fulfill regulatory obligations but also to optimize supervisory and consulting functions. Further research can expand the scope by using other research objects and adding more data to be explored.
Studi Fenomenologi: Mengungkap Makna Akuntansi Pelanggan Dalam Perspektif UMKM Coffee Shop Fernando, Steven; Angela, Nadya; Adrianto, Winny
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.v1i2.118

Abstract

This study aims to examine the effect of customer accounting on the management strategies used by MSME coffee shops that are appropriate or not. Furthermore, analyzing which customers provide the most profitability to the MSME coffe shop business. The research that has been conducted uses a qualitative method, which comes from primary data whose data is taken from the results of interviews and observations at the MSME coffee shop. The results showed that customers who provide a lot of profit to MSME coffee shops in Pontianak City are teenagers or students, but besides that there are also many parents or families who provide benefits to MSME coffee shops in Pontianak City on certain days and hours. The results of this study, the handling of each MSME coffe shop has its own way to attract customers, for MSME coffe shops choose to hold events and discounts for customers, collaborate with third parties, adjust menu prices to suit customers, increase the variety of products to be sold according to the type of consumer so that consumers will be more consumptive, and add facilities in the form of free internet networks.
Praktik Fraud Accounting dan Benang Kusut Pemicu Kebiasaan Game On Paper: Studi Fenomenologi pada Organisasi Sektor Publik Putri, Dewi; Fritania, Ema; Kwe, Robinsen; Ginting, Rafles
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.119

Abstract

The purpose of this research is to analyze and evaluate the factors that trigger fraud accounting practices in the form of game on paper habits. This type of research uses qualitative narrative using the main data through observation, in-depth interviews and documentary research, this research describes what triggers the habit of gaming on paper. The purpose of this study is to analyze the triggers of fraud accounting practices in the form of game on paper habits. Based on the results of research and discussion related to the disclosure of game on paper fraud culture, it can be concluded that this research provides an overview of the events experienced regarding the tradition of manipulating notes or evidence of financial transactions so that it becomes a habit and can be found in organizations. Internal controls that need to be implemented to minimize fraud are forming a special audit team for student organizations, conducting regular internal audits, conducting socialization related to harassment from fraud accounting, and designing a validation system for proof of transaction activities in student organizations.
Potret Perilaku Koruptif di Kalangan Mahasiswa Akuntansi Assyifa, Mutiya Nur; Agustina, Yeni; Susi, Susi
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.v2i1.120

Abstract

This study aims to identify the corruptive behavior among accounting students and analyze the factors influencing such behavior. The investigated actions include cheating, document manipulation, absenteeism through proxies, offering gratuities to lecturers, and misuse of scholarship funds. The research adopts a quantitative approach, collecting data through questionnaires distributed to accounting students at various educational levels. The data analysis reveals that corruptive behaviors are relatively common. Most respondents admitted to engaging in actions like cheating and absenteeism through proxies, while a smaller proportion participated in document manipulation or offering gratuities.The findings suggest that academic experiences, such as having attended professional ethics or audit courses, contribute to shaping students’ awareness of integrity. However, academic pressure and a permissive campus culture often act as driving forces behind corruptive behavior. This study highlights the necessity of strengthening ethics education within accounting curricula to instill the value of integrity. Additionally, institutional measures such as enhanced supervision, technology-based attendance systems, and awareness campaigns are essential to fostering a more transparent and accountable academic culture.
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan yang Terdaftar di Corporate Governance Perception Index periode 2018-2022 Noviyanti, Noviyanti; Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Mubayyinah, Fira; Aryani, Habsyah Fitri
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.v2i1.121

Abstract

The purpose of this study is to test the effect of pressure, opportunity, rationalization, capability and arrogance on financial reporting fraud included in the members of the Corporate Governance Perception Indeks (CGPI) with a research period of 2018-2022 using the associative hypothesis method. The sample used in this study were companies included in the CGPI for the 2018-2022 period. The total sample in this study was 14 companies which were determined using the purposive sampling method. Data analysis was performed by logistik regression. The variables in the study were pressure, opportunity, rationalization, capability and arrogance. The results of this study state that opportunity has a significant positive effect on financial reporting fraud, while pressure, rationalization, capability and arrogance do not have an effect on financial reporting fraud.
Kepatuhan Pedagang Pasar Terhadap Pembayaran Retribusi: Studi Empiris Pada Pasar Antasari Banjarmasin Novriyandana, Rifqi; Zahroh, Fatimatus
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.122

Abstract

Market retribution is a levy charged for the use of market spaces provided by local governments. This study analyzes the influence of knowledge, tariff, market facilities, and retribution regulations on compliance with retribution payments at Antasari Market, Banjarmasin. With a population of 371 traders, the Slovin formula resulted in a sample of 156 traders. Multiple linear regression analysis using SPSS version 25 revealed that knowledge, tariffs, and regulations significantly influence compliance, while market facilities do not.

Page 2 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025 Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025 Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024 Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024 Vol. 1 No. 2 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS) Juli - Desember 2023 Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023