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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Efektivitas Project Based Learning Model Melalui Proyek PKA-KKA Dalam Pembelajaran Audit Internal di Diklat JFA Ahli Polri Mustofa - Kamal
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1079

Abstract

This action research aims to assess the effectiveness of internal audit learning in the education and training of internal police of the National Police through project based learning models. The project was chosen with consideration; there is a gap between the conditions of 24 training participants from the role of law enforcement (watchdog) and new roles as candidates for internal auditors (assurance and consulting). The research method uses qualitative and quantitative.The project provided in the form of "making PKA and KKA" with the audit object is the police work unit in their respective regions. Learning effectiveness was assessed by trainers quantitatively, pre post test, and qualitatively, observations, and by training participants through online surveys. The results showed that there was an increase in understanding of internal audit through an increase in the average value of 36.46 from the average value of pre-test, 50.42 to the average post-test score, 86.88. While the results of the observations indicate that the internal audit learning process has been effective with evidence of the activities of PKA and KKA participants and projects that can be completed properly. On the other hand, a qualitative assessment of online participants showed that 58.3% of participants rated learning as having improved internal audit understanding. The rest assessed that interactive learning (25%) and fun (16.7%).Keywords: Internal Audit, Project Based Learning Model
Audit Operasional: Solusi Atas Biaya DeadStock Christian - Linardo; Carmel - Meiden; Eddy - Winarso
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1080

Abstract

In manufacturing company, effectiveness and efficiency of inventory control can affect the corporate earnings significantly. According to the observation, the author found a large number of dead stock at PT X. Therefore, the author decided to carry out an operational audit of inventory control in the company.The audit steps are preliminary audit, test of management control, audit in depth, reporting, and follow up. The methods used by the author to collect the data are observation for six months, focus group discussion with management, internal control questionnaires for three middle managers, and data documentation.According to the analysis’ result, author found large number of dead stock. The accumulation of dead stock disturbed corporate cash flow so that the company had to make loans to third parties and company had to pay interest charges. In addition, there’s also the exhibition cost. The accumulated expense of dead stock for 2017 was recorded at IDR 522,130,391.43.Several of main causes of the dead stock are the lack of market research, lach of control by stock keeper, and other factors. The author suggested internal improvement such as the determination of clear boundaries for inventories, and external improvement such as doing market research more often. Keywords: Operational Audit, Inventory, Effectiveness and Efficiency 
Pengaruh Sistem Akuntansi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Daerah pada Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Pandeglang Verliani - Dasmaran; Tri - Yulaeli; - - Selfiani
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1082

Abstract

The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements
Analisis Sistem Kompensasi Terhadap Kinerja Driver Transportasi Online Fitriyah - Nurhidayah
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1083

Abstract

Compensation and work performance are closely related. Adequate and proper compensation would generally  drive employees  to work  better which later could boost up their work performance. This paper is aim to analyze the effect of compensation toward work performance at online transportation companies in Indonesia. The companies’ policy on compensation as claimed by the emloyees  have changed and made the employees uncomfortable. The research was conducted to 63 online transportation drivers. The primary data was used in this research. Questionnares were conducted to those online transportation drivers.  This research used validity, reliability, regression analysis and t-test as part of research method. The result of the study showed that compesation effets the drivers’ work performance by 53%. The result of t-test, it has been proven that compensation significantly influence drivers’ work performance.Keywords: Compensation, Performance, Online Transportation,Online Transportation Drivers.
Faktor-Faktor Yang Berpengaruh Terhadap Pengungkapan Islamic Social Reportingpada Perbankan Syari’ah Indonesia Periode 2011 – 2015 Arry - Eksandy; M. Zulman Hakim
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1084

Abstract

This study aims to determine the effect of Firm Size, Profitability and Leverage on the Disclosure of Islamic Social Reporting (ISR). Firm size is measured by Logaritma Natural (Ln) Total Assets, Profitability is measured by Return on Assets (ROA), Leverage is measured by Debt to Assets Ratio (DAR) and Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Index.The population in this study is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2011-2015. The total samples tested were 8 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR index through bank annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program.The results of this study indicate that Firm Size and Profitability affect the Disclosure of Islamic Social Reporting (ISR), Leverage doesn’t affect the Disclosure of Islamic Social Reporting (ISR). Keywords: Disclosure of Islamic Social Reporting (ISR), Firm Size, Profitability, Leverage  
Pengaruh Komitmen Organisasional Dan Budaya Organisasi Terhadap Organizational Citizenship Behaviour Yunita - Christy; Sinta - Setiana; Puput - Cintia
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1085

Abstract

The key to success in a change is my source of human being as an initiator and agent of continuous change, the formation of a process and culture that together enhance the ability of organizational change.Organizational Citizenship Behavior (OCB) is able to increase the effectiveness and success of the organization in the long term. OCB is a positive behavior of people in the organization, which is expressed in the form ofwillingness to be conscious and voluntary to work beyond the tasks that should be. In the world of work, a person's commitment to an organization or company is often an important issue. The commitment of all individuals in the organization or often referred to as organizational commitment can provide more value to the company in achieving its goals. Organizational effectiveness can also be enhanced by creating a culture that will lead to the achievement of organizational goals (Ismail, 2008). The population in this study is a Private Bank in Bandung. The sample in this study are employees who work in private banks. The statistical method used in this study is multiple regression.Research results show that organizational commitment influences organizational citizenship behavior, organizational culture influences organizational citizenship behavior and organizational commitment and organizational culture influence organizational citizenship behaviour. Keywords: Organizational Commitment, Organizational Culture, Organizational Citizenship Behaviour
Pengaruh Partisipasi Karyawan Terhadap Kinerja Keselamatan dan Kesehatan Kerja Rumah Sakit (K3RS) Santo Borromeus Tanti - Winarti; Banowati - Talim
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1086

Abstract

Occupational safety and health is an effort to provide safety assurance and improve the health of workers by prevention of occupational accidents and diseases, hazards in the workplace, health promotion, treatment and rehabilitation. Hospitals have a variety of potential hazards, therefore Hospital is required to implement safety and health efforts through the implementation of safety and health management work carried out in an integrated and comprehensive. Employee participation is an important factor in improving safety and health performance.This study aims to determine and analyze the extent of the influence of employee participation on the performance of occupational safety and health of Hospital Santo Borromeus. This type of research is a survey study, supported by the spread of questionnaires as a means of data collection. The research method used is a mix method with descriptive analysis technique. Other research data were obtained from interviews, observations, and document studies. This study was restricted to the Laboratory unit and the Central Sterilization Supply Department (CSSD) unit of Santo Borromeus Hospital. The results showed that employee participation has a significant influence on the performance of occupational safety and health of Santo Borromeus Hospital with total influence of 31.2%. And based on the result of correlation analysis, the type of work accident has a significant influence on job position, this is proved by significance value <0,05. Keywords:Employee Participation, Occupational Health and Safety Hospital, Occupational Types
Analisis Penilaian Kinerja Organisasi Perangkat Daerah di Kota Bandung - - Meyliana; Lidya - Agustina; Chandra - Setiawan
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1087

Abstract

Satuan Perangkat Kerja Daerah (SKPD) is a compulsory subject to the Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP) in Indonesia. Of the many SPKDs incorporated in the city or district governments throughout Indonesia, it was reported that none of them had achieved an A rating of the LAKIP they had compiled. This phenomenon forms the basis for our research to disclose other factors that might influence the assessment of LAKIP on performance appraisal systems for SKPD in Indonesia. Based on research conducted by Spekle and Verbeeten (2013) explained that there is a factor of contractibility that can affect the relationship between the performance appraisal system with the performance used as the dependent variable. Therefore, this study attempts to replicate previous research to test whether it will produce a similar conclusion or not. The type of this research is causal explanatory, where the sample comes from population 3 SKPD located in Bandung while Moderated Regression Analysis (MRA) is used as a data analysis techniquewhether interaction test is a special application of linear regression (multiplication of two or more independent variables).Keywords: Performance Assessment System, Performance, Contractibility, Satuan Perangkat Kerja Daerah (SKPD) Bandung, Public Sector’s Performance.
Pengaruh Free Cash Flow Dan Economic Value Added Terhadap Return Saham(Studi pada Saham Perusahaan yang Tercatat Aktif dalam LQ 45di BEI Periode 2015-2017) Fedro Christian Montoliang; Lauw - Tjun Tjun
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1088

Abstract

This study aims to analyze the effect of free cash flow and economic value added on stock returns. The type of data used is primary data and secondary data. The sample used is a company that is listed active in LQ 45 in BEI Period 2015-2017. Methods of data analysis using multiple regression analysis. Data processing is done by using SPSS Version 20 for windows. The results showed that there is a significant effect between free cash flow with stock return, there is a significant influence between economic value added with stock return, and there is significant influence between free cash flow and economic value added simultaneously with stock return. Keywords: Economic Value Added, Free Cash Flow, Stock Return, and Stock
Pengaruh Tindak Lanjut Hasil Pemeriksaan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Barang Milik Negara (Survey pada Direktorat Jenderal Sumber Daya Air, Kementerian Pekerjaan Umum dan Perumahan Rakyat) Legi - Mugiarty; Hamzah - Ritchi; Arie - Pratama
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1089

Abstract

Penelitian ini bertujuan untuk menguji tindak lanjut hasil pemeriksaan terhadap kualitas laporan barang milik Negara, kompetensi sumber daya manusia terhadap kualitas laporan barang milik Negara dan pemanfaatan teknologi informasi terhadap kualitas laporan barang milik Negara Direktorat Jenderal Sumber Daya Air Kementerian Pekerjaan Umum dan Perumahan Rakyat.Metode yang digunakan adalah metode deskriptif analitis dengan menggunakan pendekatan suatu Survey. Populasi sasaran yang diteliti adalah 147 Satuan Kerja di Lingkungan Direktorat Jenderal Sumber Daya Air dengan Kepala Satuan Kerja dan Petugas Barang Milik Negara sebagai responden. Teknik sampel yang digunakan adalah teknik sensus. Metode analisis data menggunakan Covariance-Based Structural Equation Model (CB-SEM) tools LISREL versi 8.70.Hasil penelitian menunjukan bahwa secara parsial tindak lanjut hasil pemeriksaan tidak berpengaruh terhadap kualitas laporan barang milik negara, kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan barang milik negara, pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan barang milik negara.Kata Kunci : Tindak Lanjut Hasil Pemeriksaan, Kompetensi, Pemanfaatan Teknologi Informasi, Kualitas Laporan

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