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Vincentius Widya Iswara
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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INDONESIA
Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 13 No. 1 (2021)" : 5 Documents clear
FENOMENA TRANSAKSI BISNIS ONLINE DI ERA 4.0 Djuharni, Darti; Dewi, Siutama
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2509

Abstract

This research aims to find out online business transactions based on the experience of its business people. This study uses a qualitative research type interpretive approach with phenomenology. In this research researchers use several techniques of collecting data trough: Observation, documentation dan interviews. Based on the research results the researchers found some of these things related to the online business as follows: Entrepreneurial motives, entrepreneurial spirit, the importance of innovation in entrepreneurial, dan the importance of building trust dan honesty in entrepreneurship. The researchers contributions in this study are expected to provide information on online business transactions in the 4.0 era based on individual experiences.
TRANSFER PRICING PADA ADARO ENERGY: PENDEKATAN ANALISIS FUNGSIONAL Wibowo, Nicholas Jonathan Hendrik
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2591

Abstract

This research examines the funtional analysis in the case of Adaro Indonesia and Coaltrade as reported by Global Witness in order to explain the practicality of functional analysis and its relation to the fairness aspect of transfer pricing. This research was perpetrated using a descriptive qualitative method and utilised secondary data obtained from Global Witness’ report and combined with other data from Adaro Energy’s annual report in order to reduce bias in the analysis. In making the analysis, this research used secondary data analysis strategy and grounded theory approach in order to make a valid reasoning. In practice, functional analysis involved some process and identification including identification of entity involved, identification of perspective in the analysis, identification of relevant business process in terms of asset usage and business risk, and the classification of business models. The results show that the transfer pricing scheme in which Coaltrade served as full risk distributor indicated unfairness in the compensation since Coaltrade was able to earn more profit than Adaro Indonesia despite the low risk nature of the business. In that sense, functional analysis is related to the fairness aspect of transfer pricing in some way in regards that functional analysis enables analyst to get the big picture on the compensation earned by each entity invovled. An indication of unfair transfer pricing and tax evasion may arise in the case that a lower risk entity earns more than the higher risk one.
STUDI FENOMENOLOGI PERILAKU MAHASISWA PENGGUNA KRS ONLINE Purwati, Ria Ayu; Nuraina, Elva; Yusdita, Elana Era
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2699

Abstract

Based on the phenomenon of lack of confidence when programming KRS online, the research was conducted to describe the perceptions of students of class 2016 using KRS Online on the Management Information System of Universitas PGRI Madiun related to payment bill information and to show how confident they are to use so that it affects their behavior. The study was conducted on students from 2016 with 7 informants from 3 faculties, namely FKIP, FEB and FT. The method used is qualitative with a phenomenological approach and data collection by means of interviews and participant observation. The results show that student behavior as seen from the perceived usefulness has a relaxed attitude and is not complicated, responsive and fast, willing to use it alone without having to be represented shows that students feel comfortable. Behavior that can be seen from the perception of ease of being confident, more relaxed, cautious, not confused because of  clear steps. The perceived convenience and usefulness could be factors that affect the smoothness of UNIPMA’s revenue.
APAKAH FINANCIAL DAN OPERATIONAL HEDGING EFEKTIF MENGURANGI EKSPOSUR NILAI TUKAR? Sasmitapura, Angga; Djajadikerta, Hamfri
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2758

Abstract

In the midst of regulators' efforts to deepen the market by encouraging foreign exchange derivative transactions, this study aims to observe the effect of these derivative instruments from company perspective in reducing exchange rate exposures. In addition to hedge using derivative instruments (financial hedging), this study also observed hedging performed through firm’s operational activity (operational hedging) with control variables of export sales and foreign debt. The research object is manufacturing companies listed in IDX (Indonesia Stock Exchange) during 2010-2018 using panel data regression as data analysis method. Empirical results show that financial hedging reduce exchange rate exposures faced by companies while operational hedging has no effect. Export sales provide positive exchange rate exposures and foreign debt provide negative exchange rate exposures.
PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL Arviana, Nerissa; Daromes, Fransiskus Eduardus; Kampo, Kunradus
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2769

Abstract

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.

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