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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224 Documents
<![CDATA[BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA? ]]>
<![CDATA[Yasrawan, Komang Tri]]>;
<![CDATA[Werastuti, Desak Nyoman Sri]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i3.3514
<![CDATA[Research Purposes. The purpose of this study was to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia supported sustainability.Research Method. This study used an interpretive approach that focused on the subjective nature of the social world and tried to understand it.Research Result and Findings. Reporting environmental costs in green accounting will certainly help stakeholders to evaluate environmental conservation and improve environmental management efficiency to support business continuity in the present and in the future. Green accounting had difficulty in measuring the value of costs and benefits of externalities arising from industrial processes. It was not easy to measure the harm that occurs to the people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leaks, nuclear tube leaks, or other externalities. Unfortunately, in practice, often some companies did not report the bad news they face, so reporting environmental costs was not effective.]]>
<![CDATA[AKUNTANSI NGO DAN AKUNTABILITAS: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI ]]>
<![CDATA[Izzah, Nisfatul]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i2.3519
<![CDATA[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.]]>
<![CDATA[PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI ]]>
<![CDATA[Djuharni, Darti]]>;
<![CDATA[Fathonah, Annisa Dini]]>;
<![CDATA[Sonhaji, Sonhaji]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i2.3534
<![CDATA[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. ]]>
<![CDATA[PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN? ]]>
<![CDATA[Widayanti, Novita Christy]]>;
<![CDATA[Damayanti, Theresia Woro]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i3.3646
<![CDATA[Research Purposes. This study aims to examine the impact of sales growth and financial distress on tax aggressiveness and executive risk preference factors as moderating variables and examine the differences in these impacts before and after the COVID-19 pandemic.Research Methods. The design for this study is quantitative research with secondary data. Data were obtained from the quarterly reports of manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. Data analysis technique used are regression analysis and moderated regression analysis (MRA). Then, coefficient difference test is conducted to determine the differences the effect of variables before and after the pandemic. For robustness of moderating variable testing, this study conducts subgroup analysis and compare the result with MRA.Research Result and Findings. The result shows that, during the COVID-19 pandemic, sales growth and financial distress have negative effect on tax aggressiveness. Executive risk preference moderates the effect of sales growth on tax aggressiveness, but executive risk preference does not moderate the effect of financial distress. This study findings have implications to expand the literature related to tax aggressiveness in conditions of the financial crisis due to the COVID-19 pandemic.]]>
<![CDATA[WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? ]]>
<![CDATA[Budiarto, Dekeng Setyo]]>;
<![CDATA[Zulaika, Isnaini Nur]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i3.3731
<![CDATA[Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention.Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS.Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.]]>
<![CDATA[PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Kristie, Viona Agnita]]>;
<![CDATA[Andono, Fidelis Arastyo]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i3.3741
<![CDATA[Research Purposes. The purpose of this research is to deeply investigate the MCS implementation and the possible changes/adjustments during the pandemic COVID-19 crisis in a company. Research Method. To deeply investigate the phenomenon, this research conducted a qualitative case study that used a company in food industrial sector.Research Result and Findings. The empirical findings depict that the changes in the working environment caused by the business strategy changes occurred as the response to the crisis. A more decentralised management control change should take place as the consequence of the changes. The adjustment or updating in more than one MCS tools alongside with the company’s leader as the key actor became the significant challenges for the company. This research contributes to the debate in MCS research, particularly during COVID-19 crisis time.]]>
<![CDATA[STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI ]]>
<![CDATA[Angelina, Angelina]]>;
<![CDATA[Margaretha, Margaretha]]>;
<![CDATA[Budiman, Rivan]]>;
<![CDATA[Kristanto, Septian Bayu]]>;
<![CDATA[Hartoni, Hartoni]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v14i3.3842
<![CDATA[Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and company size. Research Method. This study is a quantitative study and data analyzed using panel data regression. To measure tax avoidance, the researcher uses three proxies: ETR, CETR, and BTD. Researchers used 279 samples of manufacturing companies during the 2018-2020 period.Research Result and Findings. The results of the study show differences in the company's avoidance strategies before the pandemic (2018-2019) and during the pandemic (2020). The CETR and BTD proxies show that before the pandemic, company size was used as a tax avoidance strategy. During the pandemic, profitability is used as a tax avoidance strategy. This research has weaknesses in the pandemic period which has only been running for one year, and the scope of the research only has an impact in Indonesia.]]>
<![CDATA[KONSTRUKSI METODE PENCATATAN AKUNTANSI BERBASIS NILAI BUDAYA ISLAM GORONTALO ]]>
<![CDATA[Thalib, Mohamad Anwar]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v15i1.3967
<![CDATA[Research Purpose. The purpose of this study is to formulate how the coachmen practice the method of accounting records based on the cultural values of the Gorontalo people.Research Methods. The paradigm used by this research is Islam with an Islamic ethnomethodology approach.Research Result and Findings. The results show that there are two ways the coachmen practiced the recording method; the first to record the accounting for income, expenses, and savings in memory; record accounts payable on paper. Both of these recording methods are based on the value of responsibility. Parents (the elders) often give advice on this value through lumadu "openu de u taliyolo u otola, bo dila u wohiliyo" which means it's okay to lose what you buy, but not what people give.]]>
<![CDATA[THE IMPACT OF OWNERSHIP STRUCTURE ON FIRM VALUE IN THE BANKING SECTOR COMPANIES ]]>
<![CDATA[Ubuddiyah, Siti Paras]]>;
<![CDATA[Ardillah, Kenny]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v15i1.4033
<![CDATA[Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value.Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis.Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.]]>
<![CDATA[FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE ]]>
<![CDATA[Lauwangsa, Jovan Krishna]]>;
<![CDATA[Suryadi, Vanya Amartyazenna]]>;
<![CDATA[Adelina, Yang Elvi]]>;
<![CDATA[Gunawan, Vania Pradipta]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v15i1.4127
<![CDATA[Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit fees was positively influenced by the manager's ability to manage company resources and found that abnormal cash flow real earning management had a positive influence on audit fees. The study also found that financial difficulties did not moderate the relationship between a company's managerial ability and its audit fees, but found that companies with financial difficulties had higher audit fees.]]>
