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[ANALISIS PERAN PEMANGKU KEPENTINGAN PADA PENERAPAN TATA KELOLA KORPORAT USAHA MIKRO KECIL DAN MENENGAH KOTA SURABAYA ]]>
<![CDATA[Nugraheni, Bernadetta Diana]]>;
<![CDATA[Martono, Cyrillius]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 11 No. 1 (2019) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v11i1.2075
<![CDATA[In general, the implementation of MSMEs has not implemented good organizational governance, especially in the principles of transparency and accountability. This study aims to examine and analyze the roles and responsibilities of stakeholders, especially the owners and managers of MSMEs in implementing organizational governance, in the city of Surabaya. This research is an exploratory study with survey design. Population and sample of this study took UMKM in the city of Surabaya. The results of this study can be concluded that the principle of transparency as a whole has not been realized properly. On the principle of accountability related to responsibility in compiling reports on organizational activities and the implementation of monitoring and evaluation of the work of employees can be said to be quite good. While the principle of responsibility as a whole is said not to materialize. On the principle of independence, the authority to coordinate daily operational tasks does not materialize. And on the principle of reasonableness indicates that there are still management interventions from the owner / family]]>
<![CDATA[TEORI FRAUD PENTAGON DAN DETEKSI KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Novita, Nova]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v11i2.2077
<![CDATA[The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia. The results show that: only Pressure and Rationalization elements can define the likelihood of financial statement fraud. The Capability and Arrogance proxies proposed in this research are not proven to explain the opportunities for financial statement fraud. This research finding shows that the fraud pentagon theory still needs testing in different contexts.]]>
<![CDATA[PROFESIONALISME MAHASISWA AKUNTANSI DAN MAHASISWA ADMINISTRASI BISNIS DALAM MENGOPERASIKAN APLIKASI KOMPUTER AKUNTANSI ]]>
<![CDATA[Suharyono, Suharyono]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v11i2.2078
<![CDATA[The decision of the Minister of Manpower and Transmigration Number 182 of 2013 concerning the Establishment of Indonesian National Work Competency Standardsstates that one of the competency units that accountants must possess is operating an accounting computer application. This research was conducted to prove and compare the results of competency tests, especially the units operating accounting computer applications between students of the Accounting Department and the Business Administration Department. The test tool used was the Mann-Whitney nonparametric test. The sample in this study amounted to 104 students, consisting of 52 Accounting Department students and 52 Business Administration students. The results of this study indicate that the competence to operate accounting computer applications between students of the Accounting Department and Business Administration Department has a significant difference]]>
<![CDATA[PENGARUH LEVERAGE, MARKET-TO-BOOK RATIO, LIKUIDITAS DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN REVALUASI ASET TETAP ]]>
<![CDATA[Ghozali, Dedrick]]>;
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v11i2.2079
<![CDATA[Revaluation of fixed assets is one of the reports that must be published by the company in its financial statements. The regulations of their publications are set out in PSAK 16 in which, fixed assets are stated. These information need by investors that must be fulfilled by the companies. Revaluation of asset is considered as relevant information of investors such as on-time information, and fit with information that needs by investors. The purpose of this research is to analyze and examine leverage, market to book ratio, liquidity, and fixed assets intensity that could be affected by fixed asset revaluation decisions. The sample of this research is manufacturing companies listed on the BEI in 2015-2016. This research uses purposive sampling as a sampling method. The regression that used in this research is logistic regression by using quantitative hypothesis. All Financial statement which published is data in this research. The result of this research which variables as, the liquidity, and intensity of fixed assets of the company have no effect on the fixed asset revaluation decisions.]]>
<![CDATA[PENGARUH KONTRAK UTANG, BIAYA POLITIK, DAN ASIMETRI INFORMASI TERHADAP KEPUTUSAN REVALUASI ASET TETAP ]]>
<![CDATA[Wibowo, Oktavia Cindy]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v11i2.2080
<![CDATA[The revaluation model had been regulated in PSAK Number 16 and is believed to be more relevant as it presents the asset value according to its true value so it is expected to generate a market response due to an increase in asset value. Therefore this research aims to examine and analyze the effect of debt contracts, political costs, and information asymmetry on fixed asset revaluation decisions. Additional tests were conducted to analyze differences in market responses of firms that revalued fixed assets and did not revalue fixed assets. The research design is based on quantitative research using hypothesis and used quantitative data in the form of financial statements, announcement date of financial statements, closing prices, and Indonesia Composite Index. The research object is all manufacturing companies listed on the IDX in 2012-2016. Data analysis technique for the main model is logistic regression and data analysis technique for the additional test is the Mann-Whitney U test. The result of the research indicates that debt contract has no effect on fixed asset revaluation, political costs have a positive effect on fixed asset revaluation, and information asymmetry has a negative effect on fixed asset revaluation. The additional test proves that there is no difference in the market response of the company that did the revaluation and did not revalue because the increase in asset value was not due to the increase in performance so that the revaluation of the fixed asset is not considered as useful information.]]>
<![CDATA[PROPERTI DETERMINAN NILAI PERUSAHAAN DAN REAL ESTATE PADA PERIODE GENCARNYA PEMBANGUNAN INFRASTRUKTUR ]]>
<![CDATA[Fajarnia, Riza]]>;
<![CDATA[Rimawati, Yuni]]>;
<![CDATA[Rahmawati, Emi]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v11i2.2081
<![CDATA[This research aims to obtain empirical evidence about the determinant of firm value property and real estate in the period of incessant infrastructure development. Independent variables used in this research were capital structure as measured by debt to equity ratio (DER), investment opportunity set measured by the market to book ratio (MBA), liquidity measured by the current ratio (CR), and profitability measured by return on equity (ROE). The dependent variable was firm value measured by the price to book value (PBV). Control variable was the size of the firm. The population used in this research are property and real estate companies listed Indonesian Stock Exchange in period 2014-2016. Sample collected using purposive sampling method. The total of 33 companies was determined as the sample during 2014-2016. The method of analysis of this research using multiple linear regression. The result showed that investment opportunity set and profitability has a positive influence on the firm value, and capital structure and liquidity has no effect on the firm value. While the size of the firm as a control variable has a significant positive influence on the firm value.]]>
<![CDATA[EVALUASI SISTEM INFORMASI AKUNTANSI PENGUPAHAN PRODUKSI DALAM UPAYA EFEKTIVITAS PENGENDALIAN INTERNAL PT.TM ]]>
<![CDATA[Sari, Vera Margareta Tunjung]]>;
<![CDATA[Isharijadi, Isharijadi]]>;
<![CDATA[Yusdita, Elana Era]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i1.2091
<![CDATA[This study is to evaluate the production wage accounting information system and the effectiveness of internal controls at PT. TM. The approach of this research is descriptive qualitative. This research was conducted at PT. TM in the period of 2019. The results show that the production wage accounting information system at PT. TM is in accordance with the procedures in the company but there is no flowchart. Internal control system for production wages at PT. TM has not been running effectively because there are still weaknesses such as still found multiple function in some parts and a lack of supervision of hired workers.]]>
<![CDATA[DETERMINAN MINAT PENGGUNAAN E-SPT ]]>
<![CDATA[Ramadani, Marta]]>;
<![CDATA[Lutfillah, Novrida Qudsi]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i1.2129
<![CDATA[This study aims to examine and analyze the influence of perceptions of usability, trust and computer self efficacy on the interest in using e-SPT in Surabaya. Respondents in this study were 90. Samples were taken using quota sampling with non probability sampling techniques.Data analysis was performed using statistics with SPSS tools. Based on the results of data analysis using the t test it is known that partially the perception of usability, trust and computer self efficacy has a positive and significant influence on the interest in using e-SPT. While based on the results of data analysis using the F test it is known that simultaneously the perception of usability, trust and computer self efficacy has a positive and significant effect on the interest in using e-SPT.]]>
<![CDATA[EVALUASI KINERJA LAPORAN KEUANGAN SAHAM BJTM DAN BJBR ]]>
<![CDATA[Hartono, Wendra]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i1.2169
<![CDATA[In the banking world is the front line in the world of leading economy in Indonesia. Several major activities in the banking business sector are related to the number growth of rate interest or credit, inflation rate, bond, digital financial services, term deposit, mutual fund and other instruments. BJBR and BJTM, are categorized as a local government bank which had long been on the floor market since 2010 and 2012. Both of bank shares has been targeted by investors, it is due to their performance are better by the time goes by and the number of dividend per share also constantly high and price per share is still cheap. The aim of this research is more about evaluation of BJBR and BJTM’s performances either in fundamental or technical analysis sides also news or fact from these stocks since 2016. The method used in this study is qualitative descriptive, which explore the important incidents occurred. The result of this research shows that BJBR share has better performance and financial report compared to BJTM. Nevertheless, it is still needed to be considered that price per share of BJTM is much cheaper than BJBR.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Megawati, Megawati]]>;
<![CDATA[Tarigan, Krisnawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i1.2189
<![CDATA[The purpose of this study is to determine the effect of company characteristics on disclosure of Corporate Social Responsibility. The characteristics of the company are divided into four types, namely leverage, public ownership, the board of commis-sioners and profitability. The type of data used is secondary data. The samples comes from 129 companies in the category of companies that were awarded the Indonesia Sustainability Report Award and 130 companies that were not awarded the Indonesia Sustainability Report Award, since 2012 - 2016. The results showed that: (1) leverage as measured by Debt Ratio has no significant positive effect on disclosure of Corporate Social Responsibility, (2) Public ownership as measured by Public Share Ownership has a positive effect on disclosure of Corporate Social Responsibility , (3) board of commissioners as measured by The size of the Board of Commissioners of the company has a positive effect on disclosure of Corporate Social Responsibility , (4) profitability as measured by the value of Return On Assets has a positive effect on disclosure of Corporate Social Responsibility.]]>
