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Vincentius Widya Iswara
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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 230 Documents
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ANALISIS DAN DESAIN SISTEM INFORMASI AKUNTANSI ASET TETAP PADA HOTEL G SUITES SURABAYA Effendy, Jessica Novia; Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2583

Abstract

This research is a case study of designing and analyzing about accounting information systems of fixed asset. Currently, the tourism sector as an economic activity has become a priority for the development of a number of countries. The tourism sector in Indonesia is increasingly growing, and it is spurring growth of hotel in Indonesia. Therefore, this research is about improve the accounting information systems of fixed asset in a hotel. The object of this research is Hotel G Suites Surabaya. The scope of this research is limited to the accounting information system of fixed asset that consists of acquisition cycle, maintenance cycle, and the termination cycle of fixed assets. The methods of this research are observation, interview, and documentation. The hotel has prob-lems such as loss of goods in the hotel rooms and restaurant. The hotel doesn’t have maintenance procedure and termination pro-cedure of fixed assets, even though the procedure is very important for the hotel to reduce the risk of loss of fixed assets due to errors procedure. Hotel has implemented internal control. Internal control of the hotel still has deficiency. Hotel G Suites Surabaya needs to fix the job description, organizational structure, the design of documents, use the asset number for fixed assets and the serial number for document, and also fix the purchase procedure of fixed.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DEALER PT ASTRA INTERNATIONAL Tbk. DI SURABAYA Ivana, Dione; Wehartaty, Tineke
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2584

Abstract

At this time, Accounting Information Systems is needed by the company to face a tighter business competition. Presentation of an relevance, accurate and timeliness information is one of the key success to the company. A good Accounting Information Systems per-formance becomes very important to produce financial information and accounting management information that required in decision-making activity. The aim of this study was to find factors that can affect the performance of Accounting Information Systems. The object in this research is the employees of finance and operational department also other related departments which using Accounting Infor-mation Systems in Dealer PT Astra International Surabaya. Sample collection method used in this study is the convenience sampling method. Data in this study were analyzed using multiple linear regression technique analysis. The results of this study showed that personal technical Systems Information skills, top management support, the formalization of Systems Information Development and user education and training programs have significant positive effect on the performance of Accounting Information System. User participation in the system development process not positive influencing the performance of Accounting Information Systems.
ANALISIS PERBEDAAN TINGKAT KONSERVATISME SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN PROPERTI, REAL ESTAT, DAN KONSTRUKSI DI BURSA EFEK INDONESIA Gunawan, Listiarini; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2585

Abstract

The company, which is listed on the Indonesia Stock Exchange (IDX), are required to prepare financial statements based on accounting principles contained in the conceptual framework. One of the principles used is accounting conservatism. Before the convergence of IFRS, the measurement elements of financial statements based on historical cost, where the cost of that happened in the past is used as the basis for the present recording. After convergence of IFRS, these measurements changed using professional judgment in which the assessment is more optimistic because the company may recognize changes in the value of an element of financial statements in accordance with fair value. Therefore, this study aimed to analyze the differences in the level of conserva-tism before and after the convergence of IFRS on company property, real estate, and construction in the period 2006-2007 and 2012-2013 which is listed on the IDX. The results showed that there was no difference in the level of conservatism before and after IFRS convergence. IFRS allows companies to keep using conservatism if the method can produce the best information that can be achieved by the company. Currently the company is in a situation of high uncertainty, the company will tend to be more conserva-tive. Conservatism is also considered to be able to resolve agency problems that occur, namely the existence of information asym-metry in the preparation of financial statements that give rise to opportunities for companies to manage earnings
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ETAP Tuti, Rias; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2586

Abstract

The role of the MSMes (micro, small and medium enterprises) in boosting the economy and lowering unemployment in Indonesia is very large. However, sometimes the MSMes face some problems in the development of funding efforts. The cause is the unavail-ability of financial reports based on ETAP SAK can facilitate access to bank lending. The unavailability of financial re-ports based on the SAK ETAP on MSMes because of several factors, namely, the cost is relatively expensive to pay for experts in the fields of accounting, a lack of understanding of the SAK ETAP, complicated and the perception of MSMes who consider finan-cial reports not important to do. This research aims to obtain empirical evidence whether the giving of information and socialization, educational back-ground, level of education, size of enterprises and enterprises long effect on the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP. Objects in the study of UMKM in Surabaya with number of respondents as much as 52 MSMes with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size does not influence on the understanding of MSMes in drawing up financial statements based on the SAK ETAP. Only long influential usahalah significantly to the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP.
PENGARUH TINDAKAN SUPERVISI DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA AUDITOR DI SURABAYA Kristanti, Natalia; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2587

Abstract

Premature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately. Factors affect-ing this action one of them is an act of supervision and external locus of control. This study aims to examine the effect of supervi-sion measures and external locus of control on top of premature termination of audit procedures. The object of this study is the auditor in KAP Surabaya with sample 57 respondents to the survey method. The sampling technique in this research is conven-ience sampling. Data were analyzed using multiple linear regression. The results showed that the act of supervision significant negative effect on premature termination of audit procedures. External locus of control is a significant positive against premature termination on the audit procedures.
PENGARUH PENGALAMAN, DAN SKEPTISME BAGI AUDITOR DI DALAM MENDETEKSI ADANYA RED FLAGS PADA SUATU TINDAK KECURANGAN LAPORAN KEUANGAN Lesmana, Gunawan; Yudhianti, Bintang Hari; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2588

Abstract

Auditor as an independent party has an obligation to examine the company’s financial statements and stated that the fi-nancial statements are reasonable, but in carrying out the duties required expertise to identify the presence or absence of red flags so some fraud could be revealed and not mislead the users of the financial statements. This study aimed to investigate the effect of auditor’s experience and the level of auditor’s scepticism towards red flags in detecting the presence of a fraudulent financial statement. The population used in this study are all external auditors who worked on PAO(Public Accountant office) in Surabaya. The sampling technique using convenience sampling and purposive sampling, and the number of samples in this study were 45 respondents. The data comes from a questionnaire distributed to the external auditors who worked on PAO in Surabaya. Data were analyzed using multiple linear regression analysis. The results of this study indicate that there is a positive effect of variable levels of auditor’s experience and the auditor’s skepticism towards red flags.
PERBEDAAN PERILAKU MANAJEMEN LABA AKRUAL DAN RIIL: ANALISIS BERDASARKAN TAHAPAN SIKLUS HIDUP DAN UKURAN PERUSAHAAN Prasetio, Yudi Wiranata; Lasdi, Lodovicus; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2589

Abstract

The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are abnormal cash flow operation, abnormal discretionary expenses, and abnormal production costs, while the accrual earnings management is indicated with discretionary accruals. In this study the life cycle of the company are grouped according to the method of Anthony and Ramesh (1992), namely growth, mature, and stagnant, while the size of the companies grouped into three categories, namely too small, medium, and large. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2006-2013. Find were the techniques used is purposive sampling which produces a sample of 105 companies. Statistical tool used to test the hypothesis in this study is different test parametric Paired Sample T-Test for normally distributed data and non-parametric test different Wilcoxon Signed Rank Test for distributed data is not normal. The results of this study indicate that the company is at the stage of growth and stagnant more likely to perform accrual earnings management, while at the mature stage companies tend to perform real earnings management. In addition, companies are small and medium tend to accrual earnings management, while large-sized companies tend to perform real earnings management.
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.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPAT-WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Marcelli, Fanny; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2608

Abstract

The company must provide ease of provision of information to make a decision namely through the financial statement. Because of that, the financial statement must be submitted in a timeliness. If a company doesn’t provide timely reports of the financial state-ment, then the financial of the company could be losing power to provide information for its users. This quantitative descriptive research aims to examine and analyze the factors that influence the timeliness of the financial statement forwarding. The inde-pendent variables which used in this study was the company’s size, profitability, leverage, the size of the CPA, and the auditor’s opinion. The number of samples per year are 84 companies bringing the total to 252 companies that were observed and the tech-nique of data analysis in this study is using an analyze logistic regression. The results of this research indicated that the variable is the company’s size and the leverage had effect on the timeliness of the financial statement forwarding. However, the variable profitability, the size of the CPA, and the auditor’s opinion has no effect against the timeliness of the financial statement forwarding.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA ATLAS SPORTS CLUB (STUDI KASUS: PERUS-AHAAN KEBUGARAN) Jonaidy, Hikmah; Wehartaty, Tineke; Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2609

Abstract

Revenue is a very important process as a source of revenue for the company and is a determining factor in view of the profits of the company. Therefore, any company especially a company engaged in the service sector, which requires income information systems in accordance with company requirements. Internal controls over revenue will go well and produces good quality information, if the company had revenues of information systems that can support the company’s operational activities, thus the effectiveness and efficiency of the company can be reached. Therefore, researchers are trying to do research on Atlas Sports Club revenue infor-mation system, company that is engaged in fitness. The purpose of this research is to provide advice and input on the issues of the company, through the design of an integrated revenue information systems, so as to improve the effectiveness, efficiency and in-ternal control within the company. The type of research that is done is a case study, using qualitative data. The revenue infor-mation systems design include the design concept consists of system flowchart, data flow diagram (DFD), entity relationship dia-grams, and physical design consisting of the design of access, database, input and output that generates an application program revenue. The results of this study indicate that the presence of information system design revenue, the more access restrictions can be optimized, more adequate segregation of duties, the can provide satisfactory services to the customers, and reports can be generated to more accurately, relevant and timely.

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