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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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Analisis Potensi Kecurangan Dalam Pengelolaan Keuangan Desa (Studi: Desa Kesongo, Kecamatan Tuntang, Kabupaten Semarang, Jawa Tengah) Ismail Alfaruqi; Ika Kristianti
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1915

Abstract

Indonesia Corruption Watch (ICW) found 154 corruption cases during 2015-2017, most of them were corruption cases involving the village budget. The potential for fraud can be detected by cheating triangle theory, namely pressure, opportunity and rationalization. The purpose of this study is to identify potential fraud in village financial management. This study uses a qualitative approach and the type of data used is primary data obtained directly using interview techniques from the village financial management process conducted by the Village Financial Management Technical Officer (PTPKD) Kesongo Village, Tuntang District, Semarang Regency. The results of the study show that in the village financial management in Kesongo Village there is potential for fraud including: the necessity to do something; disciplinary behavior; feel that they are not detrimental to others and consider mistakes to be natural and often occur. This study concluded that in Kesongo Village there was potential for fraud in the process of village financial management. Keywords: Village Financial Management, Village Apparatus, Potential for Fraud, Control
Pemeriksaan Operasional Atas Aktivitas Penjualan Pada Hotel Alqueby Untuk Menilai Efektivitas Penjualan Joey Giovanni Regawa
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1926

Abstract

Alqueby Hotel gets profit from renting rooms, restaurant, swimming pool tikets, and gym. Protif is needed so that the hotel can continue to run its operations. Sales activity is the primary activity in the hotel. An ineffective sales activities can cause lack of profit or even losses. So that, writer interested to do operational review on sales activity at Alqueby Hotel. Operational review is a process to analize operational activity to evaluate economic, efficient, and effective from all operation activity in the organization. Method that used in this research is descriptive method. The dependent variable in this research is effectivity, while the independent variable in this research is sales. Data for this research was obtained from two resource, primary resource was obtained through observation to Alqueby Hotel, interview with director, CEO, sales and marketing executive, front office, internal control questionaire, while secondary resource was obtained through organization structure of Alqueby Hotel, job description, income statement Alqueby Hotel, and document that used in sales activity Alqueby Hotel. To overcome those complication, writer gave several recommendation to Alqueby Hotel which is, CEO should allocate tasks with director, Alqueby Hotel should recruit marketing staff and make strategy marketing and plan marketing cost. Keywords: Operational Review, Sales Activity, Effectivity on Sales
Perancangan Sistem Penjadwalan Dan Pengontrolan Produksi Perusahaan Padupadan Marsheilla Marsheilla; Marsheilly Marsheilly
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1928

Abstract

The development of garment industry, especially for export, may bring certain challenges to Micro Small and Medium Enterprises (MSME). The company that export its products has to handle its production carefully, in particular for the export deadline. When the company fail to deliver its products on time, a high amount of fine, approximately 30% of total production cost, will be faced. Padupadan is a garment focusing on local product. To be competitive, it needs to improve its quality in both scheduling and production control. Orders has been accepted without actual information status of running order which cause delay and low product quality. Due to that situation, this company needs a system that assist decision making relating to controlling orders and performance of any parties in production process.Case study was used as method of this explanatory research. Data were analyzed using MIT 90’s Framework and Data Flow Diagram. Design of Padupadan production system is related with 9 analyzed activities, namely marketing, sales order, production scheduling, human resource management, purchasing, receiving, warehouse (raw material), production, and warehouse (finished goods) which will be structured and standardized for the company. This system provides assistance in determining production scheduling target, system to control production that will help owner in evaluating employees, performance of production department and categorized supplier. Owner provides positive respon on the design since it can assist the company for future advance. Keywords: Scheduling System Control; Production Control
Studi Kelayakan Bisnis dalam Rangka Pendirian XX Cafe Widra Kristian; Felix Indrawan
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1932

Abstract

One of the rapidly developing creative industries in Indonesia is the food and beverage or culinary industry. Currently the food and beverage industry is the sector with the largest contribution of the Indonesian economy, namely 5.5 percent of national gross domestic product and 31 percent of gross domestic product in the non-oil and gas processing industry. This makes Indonesia a high potential in the culinary field. Seeing the rapid development of the culinary world in Indonesia, more and more restaurants, cafes, or eating places are emerging in Indonesia.This study aims to examine the business profile of XX Cafe, analyze the prospects of XX Cafe business on Jl. Cihampelas, Bandung Wetan, Bandung City, West Java based on business feasibility aspects such as: legal aspects, environmental aspects, market and marketing aspects, technical and technological aspects, aspects of human resources, and financial aspects. In conducting this research, the author discusses more deeply the financial aspects. These financial aspects are analyzed using capital budgeting techniques that take into account the return period, present net value, internal rate of return, and profit index. The results of calculating capital budgeting techniques can be a consideration for investors to make decisions. After the analysis and calculation was made, XX Café is feasible to run. But apart from the results of the calculation, a capital budgeting control is also needed so that the expectations that have been made can be achieved. Keywords: Feasibility Study, Payback Period, Internal Rate of Return, Net Present Value, Profitability Index
Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017) Lusia Revika Septianingsih; Muhamad Muslih
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1995

Abstract

This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.
Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi David Malindo Pasaribu; Susi Dwi Mulyani
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1996

Abstract

This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance. Keywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity
Peran Badan Permusyawaratan Desa dalam Pengelolaan Aset Desa: Kata Kunci: Aset Desa, BPD, Dana Desa, dan Pengawasan Mahenda Erarefra Putra; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2009

Abstract

This study aims to describe the role of Badan Permusyawaratan Desa (BPD) in village assets management in Purworejo village, Purworejo Klampok sub-district, Banjarnegara Regency. Village assets are interesting to study because of the phenomena that occur indicate weaknesses in village assets management. On the other hand, village assets are an inseparable part of the government's efforts to increase village values ??and advance national development. This study uses a qualitative descriptive approach with in-depth interview method and observation as data collection methods. The participants in this study are members of BPD 2018-2024 and members of the community involved in village assets management. The results of this study indicated that the role of BPD in village assets management are apparent in all stages, especially in the stages of planning, procurement, transfers, administration, reporting and supervision. However, the role of the BPD is not too optimal due to constraints related to limited human resources, especially regarding each BPD members’ educational background and their availability of time. In addition, the community itself still does not have a deep understanding of the role of BPD, so they feel that they have not been directly affected by the existence of BPD.
Perbandingan Kinerja Portofolio yang Dibentuk dengan Single Index Model pada Saham-Saham yang Terdaftar dalam Indeks LQ45 dan Kompas 100 Tahun 2018: Kata Kunci: Portofolio, Model Indeks Tunggal, Indeks Sharpe, Indeks Treynor, dan Indeks Jensen Dini Iskandar; Martalena Martalena; Natasha Desiree Julianto
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2041

Abstract

Stocks as an investment instrument that categorized as a high risk dan high return instrument. Therefore, investors should distributed their invesment funds in a number of shares by forming an optimal portfolio where the highest return is obtain at a certain risk or the lowest risk at certain return. On this study the portfolio forming used the Single Index Model. Portfolio formed from stocks at LQ 45 Index and Kompas 100 Index by aim to get the comparison of their performance.The result of this study indicate that LQ 45 portfolio that containing PTBA, ICBP, BBCA, PGAS and ANTM has a lower return than Kompas 100 portfolio that containing KREN,CPIN, PTBA and JFPA. The performance of both portfolio that analyze by Sharpe Index, Treynor Index and Jensen Index indicate that portfolio of Kompas 100 better than portfolio of LQ 45 , however both of them showed the good performance because their result are positif that mean better than market. Keywords: Portfolio, Single Index Model, Sharpe Index, Treynor Index, Jensen Index.
Pengaruh Sosialisasi Pasar Modal dan Persepsi atas Risiko terhadap Minat Investasi Mahasiswa di Pasar Modal: Kata Kunci: Sosialisasi Pasar Modal, Persepsi Atas Risiko, Minat Investasi Mahasiswa di Pasar Modal Dewi Kusuma Wardani; Supiati .
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2044

Abstract

This study aims to examine whether capital market socialization and risk perception affect student investment interests in the capital market. This research method uses quantitative descriptive methods and primary data. This study sampled 70 students from the Faculty of Economics at Sarjanawiyata Tamansiswa University in Yogyakarta who had passed capital market courses in both the Accounting and Management Study Programs. The analysis technique used for hypothesis testing is multiple linear regression. The results of this study indicate that capital market socialization has a positive effect on student investment interests in the capital market, while the perception of risk does not significantly influence student investment interests in the capital market.
Relevansi Nilai Earning per Share, Price Book Value, Cash Flow, Current Ratio dan Harga Saham: Return on Asset Sebagai Pemoderasi Arry Eksandy; Dirvi Surya Abbas
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2152

Abstract

The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in manufacturing companies found in Indonesia stock exchange. This research population publishes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 9 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results showed that Earnings Per Share and Book Value of Equity showed a positive effect on the Share Price, then, Funding Cash Flow, Return on Assets and Return on Assets moderate the Operating Cash Flow negatively evaluating the Stock Price. Whereas Operating Cash Flow, Investment Cash Flow, and Current Ratio do not affect the stock price. Keywords: Stock Prices, Cash Flow, Finance Ratio

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