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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 224 Documents
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SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH Mulawarman, Aji Dedi; Lamase, Muhammad Fadhir Abdullah Ido; Ananda, Meryana Rizky; Ramadhani, Febrina Nur
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4196

Abstract

Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business.Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign.Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW Paledung, Marannu; Nurdiyanti, Desi; Damayanti, Ratna Ayu; Said, Darwis
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4366

Abstract

Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study.Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.
PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN Vlaviorine, Emelie; Widianingsih, Luky Patricia
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4423

Abstract

Research Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs.Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26.Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance.
REPEATED TAX AMNESTY DECONSTRUCTION IN FULFILLING JUSTICE ACCORDING TO ACCOUNTING Situmorang, Bornok; Sawarjuwono, Tjiptohadi
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4451

Abstract

Research Purposes. This study aims to explain the process of deconstructing justice in the recurring tax amnesty policy as economic events that are recorded and reported using accounting so that justice according to accounting is accommodated in it.Research MethodsThis study uses a qualitative approach in which the researcher adopts a poststructuralist paradigm, especially Derrida's deconstruction.Research Results and Findings. The practice of deconstructing justice can be seen clearly in discussions on the legal plan at the government level, debates on the legal draft, ratification of laws, judicial review, adoption of accounting standards for assets, attempts by taxpayers to file objections and post-implementation monitoring goals recurring tax amnesty. The accountant also accommodates all of these deconstruction processes and is involved in them, thereby strengthening the concept of justice according to accounting. This study provides a theoretical and practical description of the deconstruction process of universal justice and justice according to accounting in the recurrent tax amnesty policy.
PENGARUH PENERAPAN PSAK 72 DAN PSAK 73 TERHADAP KINERJA KEUANGAN Lestari, Mei Lin Teja Dwi
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4470

Abstract

Research Purposes. The purpose of this study is to determine the impact of the adoption of PSAK 72 and PSAK 73 on the financial performance of IDX non-financial companies in 2019-2021.Research Methods. As the source of the data extracted is secondary data on financial statements of non-financial companies listed on the Indonesian Stock Exchange in 2019-2021, this study uses quantitative methods.Research Results and Findings. Based on the test results, it shows that the value of the independent variables PSAK 72 and PSAK 73 on the company's financial performance is insignificant. The results of this study found that PSAK 73 has no significant effect on financial performance.  For the control variable, the company's size showed a sig value close to significant, namely 0.065 to NPM's financial performance and 0.092 to ROE's financial performance. Industrial type control variables show insignificant value to financial performance. As a result of the analysis and discussion on the impact of the adoption of PSAK 72 and PSAK 73 on financial performance, it can be concluded that the adoption of PSAK 72 and PSAK 73 will not affect the financial performance of the company. The study results open opportunities for further research on the relevance of changes in accounting standards on financial performance.
DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? Prihastiwi, Diah Agustina; Nugraheni, Agustina Prativi; Pramudyastuti, Octavia Lhaksmi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4530

Abstract

Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.
MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE Limantoro, Amedea Cristabel; Rahmiati, Alfa
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4544

Abstract

Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations.Research Methods. The research was conducted with an exploratory approach.Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers).
PENGARUH FINANCIAL TECHNOLOGY TERHADAP INKLUSI KEUANGAN UMKM PENGGUNA QRIS Atarwaman, Rita; Gainau, Paskanova Christi; Muriany, Wildo Natalio Christo
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4545

Abstract

Research Purposes: This study aims to examine the effect of financial technology on financial inclusion in the coffee shop business, where financial technology is represented by cashless payment, market aggregator, risk and investment management.Research Methods: This study used a quantitative approach with survey method to coffee shop entrepreneurs who using QRIS in Ambon City.Research Results and Findings: The results show that partially cashless payment and market aggregator have a significant effect on financial inclusion, but risk and investment management has no effect on financial inclusion. The implication is for the government and financial institutions to socialize and educate MSME owners regarding the types of fintech risk and investment management so that MSME owners know and allocate funds for investment, because the development of MSMEs is able to boost the Indonesian economy.
SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA Rimawati, Yuni; Bullah, Habi; Kompyurini, Nurul
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4564

Abstract

Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy.Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty.Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.
PENERAPAN FRAUD RISK MANAGEMENT PADA DIVISI PEMBELIAN PT. LESTARI MENGGUNAKAN ISO 31000:2018 Yuwono, Matias Andika; Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4629

Abstract

Research Purposes. This study purpose is to carry out an analysis with the application of good risk management that can provide benefits for companies to reduce the risk of fraud in the company.Research Methods. This research is a qualitative research with a case study with a naturalist approach.Research Results and Findings. The results of the research conducted show that companies that implement risk management well will find it easier to identify the types of fraud risk that can occur in the company. By successfully carrying out the risk identification process, it will make it easier for companies to overcome or deal with fraud risks such as a more effective process of allocating resources, determining strategies to achieve effective internal control, so that by having better preparation it is hoped that the risk of fraud can be minimized in such a way in such a way and does not cause any loss to the company. 

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