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[AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA PINGGIR AIR ]]>
<![CDATA[Setiawan, Rafika Gina]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Rahayu, Rahayu]]>;
<![CDATA[Sam, Iskandar]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v13i2.3035
<![CDATA[Research Purposes. This study aims to explore the accountability of the management of village fund allocations (ADD), how effective and efficient the allocation of village funds is, and how much the contribution of village fund allocations to Pinggir Air Village, Kumun Debai District, Sungai Penuh City.Research Methods. Primary data collection techniques in this study using a questionnaire distributed to respondents. Secondary data collection techniques in this study using budget realization reports (LRA). Respondents in this study were village officials and community figures totaling 30 respondents.Research Result and Findings. The result shows that the rate of accountability for managing the ADD at Pinggir Air Village has been very good where the planning to accountability stages have been implemented properly. Level of effectiveness and efficiency realization of ADD on Pinggir Air Village has been effective and efficient. Realization of ADD on Pinggir Air Village in accordance with ADD target and the realization of spending from the use of Village Funds is efficient, 99.64% of village funds are allocated and implemented according to the planned use and do not exceed the realization of village income. Contribution rate realization of ADD on Pinggir Air Village reaches 100%. This means that the level of dependence on village funds is very high.]]>
<![CDATA[PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA ]]>
<![CDATA[Totanan, Chalarce]]>;
<![CDATA[Arista, Arista]]>;
<![CDATA[Yamin, Nina Yusnita]]>;
<![CDATA[Abdulllah, Muhammad Ikbal]]>;
<![CDATA[Muliati, Muliati]]>;
<![CDATA[Indriasari, Rahayu]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i1.3065
<![CDATA[Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.]]>
<![CDATA[THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING ]]>
<![CDATA[Mayapada, Arung Gihna]]>;
<![CDATA[Muliati, Muliati]]>;
<![CDATA[Tampang, Tampang]]>;
<![CDATA[Djaniba, Erlina]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v13i2.3066
<![CDATA[Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions.Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis.Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.]]>
<![CDATA[REMUNERASI DIREKSI, DISPARITAS GAJI ANTAR DIREKSI DAN KINERJA PERUSAHAAN ]]>
<![CDATA[Kirana, Candra Anindya]]>;
<![CDATA[Novita, Nova]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v13i2.3077
<![CDATA[Research Purposes. This research investigates the effect of directors' remuneration and pays dispersion among directors on firm performance. The study used a sample of non-financial services and insurance State-Owned Enterprises listed on the Indonesia Stock Exchange in 2015-2019. Research Methods. Data analysis technique used in this research is multiple regression. The firm performance is measured using the financial aspect health score, as stated in the Decree of the Minister of State-Owned Enterprises No. KEP-100 / MBU / 2002. The remuneration variable is measured using total remuneration. The pays dispersion between directors is measured using the average difference between the president director and other directors in the form of a percentage.Research Results and Findings. The test results show that directors' remuneration positively affects performance, while the pays dispersion between directors does not affect performance. These results indicate that the current regulations regarding the arrangements for BUMN directors' remuneration can reduce conflicts of interest of directors and prevent the negative impact of pays dispersion between directors.]]>
<![CDATA[FOREIGN INSTITUTIONAL OWNERSHIP AND CASH HOLDINGS IN INDONESIA CAPITAL MARKET ]]>
<![CDATA[Chandra, Ramadhani]]>;
<![CDATA[Rahman, Annisaa]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v15i1.3100
<![CDATA[Research Purpose. The purpose of research is analyzing the effect of foreign institutional ownership on cash holding, based on precautionary motive.Research Method. This research uses quantitative methods, with single independent variables (foreign institutional ownership). Cash holding (dependent variable) measured using the formula logaritma cash and cash equivalents. Population used in the study is all non-financial companies listed on the Indonesia Stock Exchange 2017-2019. The purposive sampling method used and obtained 1170 firm-year samples. Secondary data sourced from annual reports and financial statement and data analyzed using multiple linear regression analysis with variabel control (leverage).Research Result and Findings. The results of this study indicate that the foreign institutional ownership has positive effect on cash holding.]]>
<![CDATA[GENDER CHIEF EXECUTIVE OFFICER DAN CASH HOLDING ]]>
<![CDATA[Hidayat, Taufik]]>;
<![CDATA[Rahman, Annisaa]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i2.3101
<![CDATA[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.]]>
<![CDATA[PENGARUH KOMPENSASI DIREKSI DAN RISIKO PERUSAHAAN PADA AGRESIVITAS PAJAK DI INDONESIA ]]>
<![CDATA[Reza, Muhammad]]>;
<![CDATA[Asqolani, Asqolani]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i1.3111
<![CDATA[Research Purposes. This research aims to examine the effect of directors’ compensation and firm risk on tax aggressiveness and the role of social responsibility disclosure in moderating this influence.Research Methods. Data form manufacturing public companies in Indonesia are used with a purposive sampling method from 2016 to 2019 to obtain 58 samples and 232 observations. This study uses two research models, namely the research model without moderation and the research model with moderation.Research Result and Findings. This research concluded that the compensation for directors and firm risk on tax avoidance has a significant positive effect. In addition to this, corporate social responsibility is also proven to weaken the positive effect of compensation for directors as well as firm risk on tax aggressiveness.]]>
<![CDATA[PENGELOLAAN BELANJA DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Basri, Yesi Mutia]]>;
<![CDATA[Prasetio, Yoland]]>;
<![CDATA[Susilatri, Susilatri]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i2.3172
<![CDATA[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.]]>
<![CDATA[EFEKTIVITAS PETA STRATEGI DALAM ALOKASI BIAYA: SUATU EKSPERIMEN BERBASIS INTERNET ]]>
<![CDATA[Handoko, Jesica]]>;
<![CDATA[Narsa, I Made]]>;
<![CDATA[Basuki, Basuki]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i1.3199
<![CDATA[Research Purposes. This study aims to test whether there are differences in resource cost allocations when decision makers receive negative or positive information.Research Methods. This research with a 2x3x2 mixed subject design was conducted using an internet-based experimental application with the final result of 132 participants who passed the manipulation check.Research Results and Findings. The study results do not show differences in resource cost allocations when there are differences in performance achievement. The effectiveness of the strategy map is proven to be significant when the decision makers get the strategy map visualization, that is, there is no excessive allocation compared to those in the group without the strategy map visualization.]]>
<![CDATA[ANALISIS FENOMENA UNDERPRICING SEBAGAI STRATEGI PADA PERUS-AHAAN GO PUBLIC DI INDONESIA ]]>
<![CDATA[Diana, Patricia]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i2.3326
<![CDATA[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.]]>
