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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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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
 1 
Search results for , issue "Vol. 14 No. 2 (2022)" : 5 Documents clear
GENDER CHIEF EXECUTIVE OFFICER DAN CASH HOLDING Hidayat, Taufik; Rahman, Annisaa
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3101

Abstract

Research Purposes. This study aims to examine the effect of the chief executive officer gender on cash holding.Research Method. This study is a quantitative study with the dependent variable cash holding and the chief executive officer gender as the independent variable. Cash holding is measured by cash and cash equivalents divided by total assets, while gender chief executive officer is measured by the dummy variable female or male CEOs. This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange in 2017-2019, with total sample company of 1134 companies - years. The research data was sourced from annual reports and financial reports, and data analyszed using multiple linear regression.Research Result and Findings. The results of this study indicate that the gender of the chief executive officer has a significant positive effect on cash holding. These findings provide support for the theory that women tend to avoid risk (risk aversion) and lack confidence in the decision-making process compared to men so they tend to have policies to hold more cash, which the findings of this study are in line with precautionary motives.
PENGELOLAAN BELANJA DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19 Basri, Yesi Mutia; Prasetio, Yoland; Susilatri, Susilatri
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3172

Abstract

Research Purposes. This study aims to observe how the financial management of the Riau Province government in dealing with the impact of social safety nets.Research Method. A qualitative method with a sort of case study was used in the investigation. In-depth interviews, observation, and documentation are all used to acquire data. Triangulation techniques were utilized to assure data veracity.Research Result and Findings. The findings in the budgeting stage demonstrate refocused and reallocated of funds activities by Riau Provincial Government by allocating $100 million for persons affected by Covid-19 through BLT and basic food support. There was some un-valid data problem in the aid distribution to the community so that the assistance could not be fully disbursed to third parties. At the aid distribution stage, a problem was found, namely the amount of aid that was not fully received by the community due to an error in the aid distribution system. This study aids the government in formulating strategies for local financial management of social safety nets in the event of a disaster.
ANALISIS FENOMENA UNDERPRICING SEBAGAI STRATEGI PADA PERUS-AHAAN GO PUBLIC DI INDONESIA Diana, Patricia
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3326

Abstract

Research Purposes. This study aims to enrich findings about the underpricing phenomenon and to find underpricing trends in various economic conditions that affect stock market activity in the period of the year used in this study.Research Method. The underpricing phenomenon in this study was carried out in a reasonably long research period of 5 years from 2015 to 2019. A total of 72 companies were used as samples in the study. Data were analyzed using multiple regression analysis.Research Result and Findings. The results found that company size as measured by the number of company assets is the most significant factor for investors in determining their investment for companies that have just listed shares on the stock exchange. An assessment of a company's assets can be the basis for measuring risk, prospects, and the ability to provide returns in the future.
AKUNTANSI NGO DAN AKUNTABILITAS: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI Izzah, Nisfatul
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3519

Abstract

Research Purposes. This study aims to produce research on the development of new products of NGO accountability. This study describes the implementation and accounting treatment of foreign grants The Global Fund AIDS Tuberculosis and Malaria (GFATM) in Sub Recipient TB Care ‘Aisyiyah Jatim (SR).Research Methods. This study uses qualitative methods with data triangulation instruments.Research Result and Findings. The results showed that GFATM grant accounting process and accountability is very systematic, structured, complete and strict. Accountability can be realized from a helping behavior and providing NGO accounting education from the academic level. The implementation of foreign grant accounting and NGO accountability in this study is very important both empirically and theoretically as a reference for NGO managers, foreign grant activists and new knowledge from academics. Beneficiaries can prepare accounting and accountability of non-profit organizations properly and correctly.
PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI Djuharni, Darti; Fathonah, Annisa Dini; Sonhaji, Sonhaji
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3534

Abstract

Research Purposes. This study aims to examine and analyzeg factors related to auditor replacement.Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis.Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement. 

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