Jurnal Akuntansi Kontemporer
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.
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<![CDATA[TINGKAT IMPLEMENTASI DAN PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) ]]>
<![CDATA[Novita, Nova]]>;
<![CDATA[Puspita, Puspita]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i2.2221
<![CDATA[This study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians rely on this sector, but very few studies have made palm oil cooperatives the object of research. The results show that the level of SAK ETAP implementation in oil palm plantation cooperatives is generally very good, in other words has implemented a large part of SAK ETAP. The results also show that all respondents agree about the implementation and benefits received by the cooperative with the application of SAK ETAP. The average difference test results indicate that there is no difference in the application of ETAP SAK to the manager and supervisor of oil palm plantation cooperatives in West Sumatera and Jambi. The result of difference test of average perception shows the difference of perception to SAK ETAP on the manager and supervisor of oil palm plantation cooperative in West Sumatera and Jambi.]]>
<![CDATA[PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Diana, Lely]]>;
<![CDATA[Osesoga, Maria Stefani]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i1.2282
<![CDATA[Financial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The object in this research were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, (4) firm size does have significant effect towards financial performance.]]>
<![CDATA[KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT ]]>
<![CDATA[Dhatu, Dharma]]>;
<![CDATA[Diana, Patricia]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i2.2308
<![CDATA[Objective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using convenience method and using primary data. Respondent of this study were auditors that have at least one year work experience and work as senior auditors and had carried out all of the audit process. 201 questionnaires distributed, but only 179 questionnaires returned and 101 questionnaires can be used for analyzed in this research using multiple linear regressions. The results of this study were (1) professionalism had significant effect on auditor audit quality, (2) audit risk had significant effect on audit quality, (3) time budget pressure had no effect on audit quality and (4) audit fee had significant effect on audit quality.]]>
<![CDATA[PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Pambudi, Rilo]]>;
<![CDATA[Imbiri, Weli]]>;
<![CDATA[Marsudi, Almatius Setya]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i2.2310
<![CDATA[The purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practitioners in the field of accounting about the importance of mastering IT-based applications and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that perceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learning content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technology applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application.]]>
<![CDATA[ANALISIS PENERAPAN TATA KELOLA KORPORAT PADA INDUSTRI PRODUK TEKSTIL KECIL DAN MENENGAH DI PEKALONGAN ]]>
<![CDATA[Nugraheni, Bernadetta Diana]]>;
<![CDATA[Martono, Cyrillius]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i2.2325
<![CDATA[A good management inside acompany will result a good performance and it is also applicable in small medium enterprise (SME). SME must implement good corporate governance (GCG) principle which are transparency, accountability, responsibility, independency, fairness and equality. The aim of this research is to study and analyze the implementation of the GCG which would be linked to those 5 principles mentioned before. The object of this research is taking sample of SME in textile industries in Pekalongan, Center of Java. With 96 respondents, using Cluster Analysis method and utilizing score table, it can be understood that the implementation of GCG in this industry is far below expectation which is around 50% and 48% who already implement it. The responsibility principle is the most implemented in this industry followed by independency, fairness and equality principle. Whereas transparency and accountability are the worst to be implemented. From the differentiating test it can be conclude that transparency principle is showing the most difference between all the respondents clusters.]]>
<![CDATA[DETERMINAN PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN ]]>
<![CDATA[Putri, Natalia Christine]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i2.2497
<![CDATA[The results of previous studies regarding the determinants of strategic revelation of differences in segmen earnings growth are still not consistent. This study aims to examine and analyze the factors that are determinants of strategic revelation of differences in segmen earnings growth. These factors are proprietary costs, agency costs, and financing incentives. Tests of 136 year samples using multiple linear regression show that proprietary cost tend to increase the strategic revelation of differences in segmen earnings growth. Agency cost is proven to have no effect on the strategic revelation of differences in segmen earnings growth. And financing incentives are proven to have a negative effect on the strategic revelation of differences in segmen earnings growth. The results of this study have the implication that firstly, management does not realize the losses caused by competitors. Thereby increasing the level of strategic revelation of differences in segmen earnings growth. Secondly, there is no agency conflict that can affect the level of strategic revelation of differences in segmen earnings growth. And thirdly, management dares to take risks by providing high financial incentives to obtain financing funds but do not reduce information on variations in profit growth between segments.]]>
<![CDATA[FENOMENA TRANSAKSI BISNIS ONLINE DI ERA 4.0 ]]>
<![CDATA[Djuharni, Darti]]>;
<![CDATA[Dewi, Siutama]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v13i1.2509
<![CDATA[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.]]>
<![CDATA[PENGARUH OPINI AUDIT MODIFIKASI TERHADAP KEPUTUSAN PIN-JAMAN DAN KEPUTUSAN INVESTASI ]]>
<![CDATA[Sarwendah, Vincensia]]>;
<![CDATA[Lasdi, Lodovicus]]>;
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i1.2533
<![CDATA[The objective of this study was to examine whether the effect of the modified audit opinion of loans received by the company's decision and the decision of investment expenditure by the company. Design research is quantitative research with the hypothesis. The sample used in this study are manufacturing companies that listed in Indonesia Stock Exchange with a four year study period from 2011-2014. The independent variable of this study is a modified audit opinion, while the dependent variable is the financial constraints represented by the decision of the loan and investment decisions. The results from this study indicate that in 2011-2014, for overall modified audit opinion does not affect the decision-making loans to companies and corporate investment spending. However, an unqualified audit opinion with an explanation of the going concern paragraph affect tothe loan or investment decision because of corporate business con-tinuity uncertainty.Stable economic conditions and the majority shareholder also can determine the effect of modified audit opinion of loans and investment decisions.]]>
<![CDATA[ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45 ]]>
<![CDATA[Salim, Meliawati]]>;
<![CDATA[Hariyanto, Simon]]>;
<![CDATA[Dwijayanti, Patricia Febrina]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i1.2534
<![CDATA[The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia.]]>
<![CDATA[ANALISIS PERBEDAAN MODAL INTELEKTUAL ANTAR INDUSTRI: PERBANKAN, TELEKOMUNIKASI, DAN MANUFAKTUR ]]>
<![CDATA[Suwiji, Novie Erawati]]>;
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i1.2535
<![CDATA[Development of information technology in the era of globalization make the business environment more dynamic. Compa-nies need a resource that can provide a competitive advantage for the company to be competitive in the business environment, namely intellectual capital. Many studies have proven the benefits of intellectual capital in various industries. Almost every in-dustry has felt the impact of the increase in intellectual capital (Luthy, 1998). But the characteristics of each industry is different, then the intellectual capital investment will be different. The hypothesis that emerged in research on certain industries have dif-ferent intellectual capital with other industries. Therefore, this study aims to demonstrate empirically the intellectual capital dif-ferences between industries, namely banking, telecommunications, and manufacturing with two methods that VAICTM and con-tent analysis. The object of this research is the corporate banking, telecommunications, and listed on the Stock Exchange in 2014 with a sample of 143 companies selected by purposive sampling technique. Hypothesis testing using different test average (inde-pendent sample T-test). The research proves that there is a difference between the intellectual capital of the banking, telecommu-nications, and manufacturing industry with content analysis. While the method VAICTM only proves that there is a difference between the intellectual capital of the banking and manufacturing industry. Analysis report of VAICTM method proves that the manufacturing industry has the intellectual capital that is higher than the two other industries. While content analysis method proves that telecommunications industry has the intellectual capital that is higher than the banking and manufacturing industry.]]>
