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Jurnal Cakrawala Akuntansi
Published by Universitas Jambi
ISSN : 19794851     EISSN : 31231918     DOI : https://doi.org/10.22437/jca.
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
As a means of informing diverse research perspectives, Jurnal Cakrawala Akuntansi welcomes authors from various institutional backgrounds. We are committed to publishing high-quality studies that utilize relevant methods and approaches to explore the Indonesian economy and business context. While the journal accepts broad research within economics and business, our primary focus encompasses specific and critical disciplines in accounting, including: Financial Accounting and Reporting Management Accounting and Decision Making Audit and Assurance Services Public Sector and Government Accounting Behavior in Accounting and Finance Forensic Accounting and Financial Investigation Methodologies Used in Research in Accounting Innovation and Technology in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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The The Effect Of Internal Control, Integrity, Information Asymmetricity On The Tendency Of Accounting Fraud Viana, Yolanda Kerla; Rahayu, Sri; Herawaty, Netty
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46739

Abstract

This study aims to examine the influence of internal control variables, integrity and information asymmetry on the tendency of accounting fraud in the Regional Apparatus Organization (OPD) of the Jambi Provincial Service. This study uses a purposive sampling technique. The sample of this study was the head of the service, secretary and head of the finance and asset section of each OPD of the Jambi Provincial Service. Data collection was carried out by distributing questionnaires to 54 respondents, and only 41 questionnaires could be used. Data processing used SPSS 22.0 software. The results of the instrument quality test consisting of validity and reliability tests showed that all question items were valid and reliable. The results of the hypothesis test showed that simultaneously the performance measurement system, Integrity and Information Asymmetry influenced the Tendency of Accounting Fraud, while the Internal Control variable did not influence the Tendency of Accounting Fraud.
The Effect Of Audit Quality, Audit Opinion And Company Size On Audit Report Lag In Listed Mining Sector Companies On The Indonesia Stock Exchange Januar, Wahyu Wiguna; Gowon, Muhammad; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46740

Abstract

The purpose of this study is to determine the effect of audit quality, audit opinion, and company size on audit report lag. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, with selected companies that meet specific criteria related to audit data availability. The data analysis method applied in this study is multiple linear regression. The results of this study show that audit quality and company size have a significant effect on audit report lag, while audit opinion does not have a significant influence. These findings suggest that larger companies tend to have shorter audit report lags, possibly due to better audit preparedness, and that higher audit quality can facilitate a more efficient audit process. The implication of this study is that companies need to improve their internal control systems and audit readiness, especially those with smaller operational scales, to avoid delays in financial reporting. Regulators and auditors are encouraged to consider company characteristics and audit quality when designing audit planning and oversight procedures. Future research could expand the analysis by including variables such as auditor workload, financial distress, or the use of audit technology, and by applying the model across different industry sectors for comparative insights.
Transparency Information Website-Based Regional Finance Throughout Government Districts and Cities in Jambi Province in 2016-2018 Zulfa, Atifa; Yudi, Yudi; Rahayu, Rahayu
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46741

Abstract

This study aims to measure the level of transparency of regional financial information in Jambi Province by reviewing three main aspects, namely planning, implementation, and budget reporting and accountability. The study was conducted on 11 official local government websites in Jambi Province with an observation period from 2016 to 2018. The method used was quantitative descriptive with secondary data sources obtained through literature study and observation. Data analysis referred to four main criteria, namely availability, accessibility, timeliness, and frequency of information disclosure, as developed by Huwae (2016), and categorized according to the Open Budget Index (OBI) standards. The results of the study show that all local governments in Jambi Province are in the category of inadequate transparency. Most regions are in the Scant or None category, while a small number are in the Minimal category. This indicates that transparency is not yet a top priority in local financial management in Jambi Province. These findings are expected to serve as evaluation material and input for local governments in improving the transparency of public financial information through online media in a consistent and sustainable manner.
Comparative Analysis Of Financial Performance Before And After The Implementation Of International Financial Reporting Standard (IFRS) (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange) Riani, Nita; Yuliusman, Yuliusman; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46742

Abstract

This study aims to examine differences in financial performance before and after the adoption of International Financial Reporting Standards (IFRS) in mining companies listed on the Indonesia Stock Exchange. Financial performance is assessed using profitability (ROA, ROE), solvency (DAR, DER), and liquidity (CR, QR) ratios. A comparative quantitative approach was employed, analyzing company data from periods prior to and following IFRS implementation. The results show that IFRS adoption led to noticeable differences in return on assets and current ratio, indicating a shift in asset utilization efficiency and liquidity management. However, return on equity, debt ratios, and quick ratio did not show significant changes, suggesting that IFRS implementation had limited influence on capital structure and short-term liquidity measures in the mining sector. These findings imply that IFRS adoption may selectively impact certain financial aspects, particularly those related to internal efficiency and operational cash flow. For corporate managers, aligning financial strategies with IFRS standards can enhance decision-making and performance evaluation. Regulators may also benefit from understanding the sector-specific effects of IFRS to ensure relevant and effective policy implementation. Investors are encouraged to consider both the opportunities and limitations of IFRS-based reports in their financial analysis.
The Effect of Audit Tenure, Audit Fee, Audit Firm Size, and Auditor Specialization on Audit Quality in Non-Bank Financial Industry Companies (2017-2019) Hardiyanti, Siti
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46743

Abstract

The purpose of this study is to examine how audit tenure, audit fee, auditor specialization, and the size of public accounting firms (KAP) affect the quality of audits in non-bank financial corporations that are listed on the Indonesia Stock Exchange between 2017 and 2019. Purposive sampling was the sample technique employed, and over the course of three years, 69 observations from 23 companies were obtained. With audit quality as the dependent variable, logistic regression was used to analyze the data. The study's findings show that audit fees significantly impact audit quality, but audit tenure, PCA size, and auditor specialization have no discernible effects. The premise that increased audit fees allow auditors to conduct more thorough and superior audit procedures is supported by these data. When it comes to evaluating the elements that affect audit quality, this study has significant ramifications for businesses and investors. Therefore, choosing qualified and impartial auditors is essential to enhancing the validity of financial reports.
Analysis Of Spending Standards And Assessment Of The Fairness Of Regional Spending Budget At The Office Of Investment And One-Door Integrated Services (DPM-PTSP) Of Jambi Province Putri, Sasvira Ismiradita; Gowon, Muhammad; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46745

Abstract

This study aims to analyze the standard spending and assess the fairness of regional spending budgets at the Office of Investment and One-Stop Integrated Services (DPM-PTSP) of Jambi Province. Focusing on three key activities—Formal Education and Training, Monitoring and Evaluation, and Investment Development—the research employs a Standard Spending Analysis (ASB) approach using a simple linear regression model. Secondary data from the 2016–2019 Budget Implementation Documents (DPPA) were analyzed with SPSS software to determine budget accuracy and fairness. The findings reveal varying levels of budget accuracy: Formal Education and Training experienced both overfinancing and underfinancing, Monitoring and Evaluation showed inconsistency, and Investment Development was consistently underfinanced. However, the fairness analysis suggests that most allocations fell within reasonable limits based on ASB calculations. These results highlight the importance of evidence-based budgeting in enhancing the efficiency, effectiveness, and accountability of regional financial management. The study recommends the integration of ASB frameworks into budget planning processes to minimize inefficiencies. Future research should explore broader regional contexts and include performance-based indicators to evaluate the impact of budget fairness on public service delivery.
Performance Analysis At The Manpower, Cooperatives And SMEs Department Of Jambi City In 2017-2018 Anaguswa, Riri Cofantry; Sam, Iskandar; Rahayu, Rahayu
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46746

Abstract

This study aims to analyze the economy of the Department of Manpower, Cooperatives, and SMEs of Jambi City by examining the percentage comparison of actual spending versus budgeted expenditure. The analysis method used is descriptive, to explain the variables under study. The subjects of this research are respondents from the Department of Manpower, Cooperatives, and SMEs, while the object of the research focuses on the economic analysis for the years 2016-2017. The data used in this study is quantitative, which can be measured or directly counted as numerical variables. Data was collected through an official data collection request sent to the Department of Manpower, Cooperatives, and SMEs of Jambi City. The results show that the performance of the Department in 2017 was 94.7%, and in 2018 it was 93.4%, with an average performance of 94.12% over the 2017-2018 period. Although there was a fluctuation in economic performance, the Department remained highly efficient. The Department was able to reduce its actual spending from 2017 to 2018, ensuring it did not exceed the budget. Despite this reduction, the Department successfully improved skilled labor absorption and the number of quality cooperatives and SMEs in Jambi City.
Analysis of the Fraud Triangle in Detecting Financial Statement Fraud Sipatuhar, Elisabhet; Wahyudi, Ilham; Wijaya, Rico
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46747

Abstract

This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018. A purposive sampling technique was applied, resulting in a final sample of 12 companies. Data were analyzed using logistic regression with SPSS software. The empirical findings reveal that financial stability and the nature of the industry have a significant effect on the detection of financial statement fraud. In contrast, external pressure, financial targets, and changes in auditors do not show a significant impact on fraudulent financial reporting. This study contributes to the literature on forensic accounting and fraud detection by highlighting key financial and contextual indicators that can serve as early warning signs for financial misreporting. The results also provide practical implications for auditors, regulators, and corporate governance bodies to strengthen fraud risk assessments in state-owned enterprises.
The Influence of Cash Turnover and Inventory Turnover on Profitability with Liquidity as an Intervening Variable (An Empirical Study on Companies in the Clothing and Luxury Goods Subsector Listed on the Indonesia Stock Exchange from 2021 to 2023) Nur Puspita, Lovia; Tiswiyanti, Wiwik; Hernando, Riski
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46748

Abstract

This research aims to determine the effect of cash turnover and inventory turnover on profitability with liquidity as an intervening variable. The independent variables used in this study are cash turnover and inventory turnover. While the dependent variables in the study are profitability and liquidity as intervening variables. This type of research is quantitative research. The population in this study were companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was taken using the purposive sampling method with a sample size of 19 companies. Data analysis in this study is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that cash turnover has an effect and inventory turnover does not affect liquidity. Cash turnover and inventory turnover have no effect but liquidity affects profitability. Hypothesis testing using the Sobel test shows that liquidity is able to indirectly mediate the relationship between cash turnover and profitability, but has not been able to mediate the relationship between inventory turnover and profitability.
Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern Azhari, Julia Rinnia; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46749

Abstract

This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity

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