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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 Strategi Pengelolaan Keuangan Bisnis di Masa Pandemi Pada Pelaku Bisnis Generasi Milenial di Wilayah Bandung Kevan Hidayat; Elvina Gunawan; Yuliana Gunawan
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4006

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana para pebisnis milenial di wilayah Bandung sudah melakukan penyusunan keuangan, pencatatan keuangan, pelaporan keuangan, dan strategi-strategi yang dapat diterapkan di dalam bisnis di masa pandemi ini. Indikator pada strategi pengelolaan keuangannya ini peneliti fokuskan pada penyusunan rencana menabung dan belanja, pengevaluasian penghasilan dan anggaran, kestabilan arus kas, rencana cadangan keuangan, pembuatan laporan kas secara rutin, memprioritaskan pembayaran utang, dan menerapkan kolektibilitas piutang usaha. Teknik pengumpulan data yang digunakan peneliti dengan menyebarkan kuisioner secara online, menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa 78,86% pebisnis sudah menerapkan penggunaan keuangan yang baik, dan sisanya yang belum menerapkan mengaku bahwa kurangnya tenaga yang ahli dalam bidang keuangan. Hasil penelitian juga menunjukkan bahwa 87% pebisnis sudah melakukan pencatatan keuangan secara rutin, hal ini terkait dengan rekapan penerimaan dan pengeluaran kas setiap periodenya. Selain itu juga, dari hasil penelitian yang dilakukan menunjukkan bahwa 65% pebisnis sudah membuat laporan keuangannya secara rutin. Para pebisnis yang belum membuat laporan keuangan mengaku bahwa kebanyakan mereka tidak mengetahui penyusunan laporan keuangan yang sesuai standar, angka di laporan keuangannya tidak seimbang, dan kurangnya tenaga yang ahli di dalam pembuatan laporan keuangan. Dampak dari pandemi Covid-19, sebanyak 68,5% pebisnis yang mengaku adanya dampak ke strategi pengelolaan keuangannya, sehingga adanya pengurangan pegawai dan lebih selektif di dalam pengeluaran kas. Hasil penelitian juga menunjukkan informasi yang penting bagi pebisnis mengenai strategi pengelolaan keuangannya di masa pandemi ini. Lebih dari 50% pebisnis mengaku bahwa strategi pengelolaan keuangan yang dapat diterapkan antara lain dengan menyusun rencana menabung dan rencana belanja, melakukan evaluasi terhadap anggaran dan penghasilan, dengan memperhatikan kestabilan arus kas, memiliki rencana cadangan keuangan yang baik, membuat laporan arus kas secara rutin, memprioritaskan pembayaran utang dan melakukan negosiasi kembali, serta dengan menerapkan kolektibilitas piutang yang rendah. Kata kunci: pebisnis milenial, strategi pengelolaan keuangan
Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019) Anita Nur Fadillah; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4012

Abstract

Abstract Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance. This research is intended to examine the effect of transfer pricing, political connection and liquidity on tax aggressiveness both partially and simultaneously. The population in this study are mining industry entities listed in the Indonesian Stock Exchange for the year of 2016-2019. The sample selection is determined by purposive sampling method. Samples obtained as many as 8 companies for 4 years with a total of 32 samples. Analysis of data uses multiple regression. The result findings indicate that in partially there is no influence of transfer pricing and liquidity on tax aggressiveness, while political connection affects tax aggressiveness. Furthermore, in simultaneously transfer pricing, political connection and liquidity affect tax aggressiveness. Keywords : Transfer Pricing, Political Connection, Liquidity, and Tax Aggressiveness
Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi Nieke Yunianti; Yenni Carolina; Vincent Tanu Winata
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4014

Abstract

Abstract The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism
Evaluasi Sistem Keuangan Desa dengan Technology Acceptance Model Rhosalina Damayanti; Putu Prema Sulistyaning Putri; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4019

Abstract

The purpose of this research is to evaluate the implementation of Siskeudes in the management of village fundsby using the Technology Acceptance Model (TAM) approach in Gedangan Village. Data acquired by in-depth observation and interviews with village officers and operators of Siskeudes and will be explained using a qualitative descriptive method. The result of this research show that the use of Siskeudes as a media for managing village funds in Gedangan Village are useful, easy to use and also shorten the time for preparing the reports. However, the use of Siskeudes in Gedangan Village is still not optimal due to the limitation of the human resources either in quantity or the ability to mastering technology. The benefit of this research is to enrich the literature for further research and provide recommendations for the government to re-formulate a strategy to improve the quality of village officers to operate the Siskeudes. The conclusion obtained from this researh are Siskeudes facilitate (perceived of ease of use) and useful (perceived of usefulness) in managing village funds. It is also able to help the government in turning a crisis of public trust into an opportunity for more accountable and transparance in managing bugdet. Keywords: Village Funds, Perceived of Ease of Use, and Perceived of Usefulness
Persepsi Mahasiswa Akuntansi Terhadap Independensi Akuntan Publik: Studi Empirik pada Mahasiswa Akuntansi di Bandung Trimanto Setyo Wardoyo; Tatik Budiningsih; Herman Kambono; Elvira Veronica
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4020

Abstract

Abstract This study aims to determine the perceptions of accounting students towards the independence of public accountants in the city of Bandung. Positive perceptions indicate that the accounting profession, especially public accountants, has a proper place in accounting students. Through a questionnaire distributed with a sample of accounting students in the city of Bandung, with a target sample size of 60 students. From 137 respondents gathered, it can be seen based on the results of the analysis that students majoring in accounting in Bandung perceive that public accountants in Indonesia are not independent. In addition, the results of this study are expected to be inference for accounting students in Indonesia. The results of this study also show that there are differences in the perceptions of students majoring in accounting in Bandung who have never and who have taken auditing courses on the independence of public accountants in Indonesia. Keywords: Perception, Independence, Accounting Profession, and Public Accountant
Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model Anggreni Dian Kurniawati; Clara Valentine Febiolla
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4022

Abstract

The purpose of this research is to prove empirically the factors that impact the potential earnings manipulation. The factors that influence earnings manipulation in this study are proxied by financial shenanigans, the effectiveness of the audit committee, audit capacity stress, and industry specialist auditors. The potential corporate earnings manipulation itself is proxied by the Fraud Score Model. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange with the 2017-2019 observation year. Hypothesis testing uses multiple linear regression analysis. The results of this study can prove that the financial shenanigans has an effect on the potential for earnings manipulation. This study cannot prove that audit capacity stress, industry specialyst auditors, and audit committee effectiveness has an effect on potential earnings manipulation. Keywords: Audit Capacity Stress, Industry Specialist Auditors, Audit Committee Effectiveness, Financial Shenanigans, and Earnings Manipulation  
Sisa Lebih Pembiayaan Anggaran Sebagai Pemoderasi Antara Dana Perimbangan, Dana Bagi Hasil, dan Pajak Daerah Terhadap Belanja Modal Dirvi Surya Abbas; Savira Yenita Sari; Mohamad Zulman Hakim; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4058

Abstract

Abstract This research aims to determine the effect of compensation funds, revenue-sharing funds and local taxes on capital expenditures in districts or cities in the province of Banten. Observation time in this research is for six years, namely 2015 to 2020. The object of observation in this study is all districts or cities in Banten Province. The sampling technique used is intentional (purposive) sampling. This study uses secondary data obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The method of analysis used panel data regression analysis. The results of the research explain that the Balancing Fund has a negative and insignificant effect on capital expenditure, the Profit Sharing Fund has a negative and significant effect on capital expenditure, Regional Taxes have a positive and insignificant effect on capital expenditure, while the remaining excess budget financing has a negative and significant impact on Expenditures. Capital, Remaining Budget Financing is able to moderate and able to strengthen or weaken the relationship between Balancing Funds to Capital Expenditures, Remaining Budget Financing is able to moderate and able to strengthen the relationship between Profit Sharing Funds to Capital Expenditures, and Remaining Funding Budgets are unable to moderate and are unable to strengthen or weaken the relationship between Regional Taxes and Capital Expenditures. Keywords: Capital Expenditures, Balancing Funds, Profit Sharing Funds, Regional Taxes, and Remaining Budget Financing
Pengaruh Kualitas Produk dan Pengendalian Internal Terhadap Kepuasan Konsumen E-Commerce Silvia Gunawan; Candra Sinuraya
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4147

Abstract

Consumer satisfaction is an important aspect that needs to be considered by e-commerce sellers. Good product quality and supported by proper internal control will increase e-commerce customer satisfaction. This study aims to examine the effect of product quality and internal control partially on e-commerce consumer satisfaction. The sample of this research is active undergraduate students at various universities spread across various regions who use e-commerce by using a sampling technique in the form of purposive sampling. Data was collected by means of a survey in the form of a questionnaire. The sample obtained was 100 respondents. The data analysis technique used is multiple linear regression. The results of the t-test indicate that product quality has a positive effect on e-commerce consumer satisfaction, meaning that consumers perceive the product received has good quality because the product received is in accordance with the order without any damaged products. In addition, internal control also has a positive effect on e-commerce consumer satisfaction, meaning that e-commerce sellers have provided protection for products purchased by consumers so that consumer satisfaction increases. Keywords: Product Quality, Internal Control, Consumer Satisfaction, and E-commerce
Implementasi Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Pusat Biaya Pada Rumah Sakit Umum Wilayah Tarutung Sahala Purba; Rintan Saragih; Mario Putra Pangihutan Sihite
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4198

Abstract

Research is very important to identify the implementation of accountability as a tool for evaluating the performance of a hospital, which can be measured through the organizational structure, the budget arrangement of expenditures and the coding of accounts and statement of operating expenses. This research uses qualitative descriptive research using primary information. Where the method of collecting information is tested through questionnaires and interviews. The respondents to this study were the Planning and Training Department and Support Department of Tarutung Regional General Hospital. The results of Tarutung Regional General Hospital Accountability Accountability have been implemented which is reflected in the organizational structure which clearly and unequivocally separates the powers and responsibilities of each accountability center. Budget regulation for hospital expenditure has been implemented but for coding of accounts it has not been implemented in hospitals as can be seen in 2019 and 2020 LKIP (Government Institutions Performance Reports) over a period of time. The performance of expenditure managers is measured and evaluated by comparing budget targets and budget execution. It is not only an evaluation of the performance of the department head, because there are other aspects apart from the implementation of the responsibility, such as: B. Absenteeism and loyalty. Keywords: Bookkeeping and Cost Center Performance Evaluation
Analisis Belanja Daerah pada Pemerintah Daerah Kabupaten Jepara Agustiyana Lailatus Sholikhah; Nuwun Priyono
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4309

Abstract

This study aims to determine the magnitude of variance ratio analysis and regional spending compatibility ratio analysis in Jepara Regency Regional Government for the period 2017 to 2020. In addition, we also want to know the level of regional spending efficiency in Jepara Regency Regional Government. The research method used is quantitative descriptive by using the analysis of variance ratio analysis, compatibility ratio analysis, and spending efficiency ratio analysis. The results show that from 2017 to 2020 Jepara Regency Regional Government falls into the category of favorable variance performance because the realization of expenditure does not exceed the total budgeted, almost 70% of total regional expenditure is used for operating expenditure, while the proportion of capital expenditure is far from operating expenditure, and the performance of the Jepara Regency Regional Government are included in the efficient category. This shows that the Regional Government of Jepara regency has succeeded in spending efficiency. The Regional Finance and Assets Management Agency should pay more attention to the situation and conditions in the hope that the budget can be realized well.   Keywords: Regional Expenditure, Variance Ratio, Harmony Ratio, and Efficiency Ratio  

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