Jurnal Kendali Akuntansi
Jurnal Kendali Akuntansi, adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli dan Oktober. Berikut adalah ruang lingkup Jurnal Akuntan Publik Yaitu: 1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Articles
201 Documents
<![CDATA[Pemahaman Dan Kepedulian Implementasi Akuntansi Lingkungan Oleh UMKM Makanan Dan Minuman Di Kantin UMRI ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2741
<![CDATA[The aim of this research is to determine the level of understanding and concern of food and beverage canteen MSME business actors at Muhammadiyah University of Riau regarding the application of environmental accounting in their business operations. Environmental accounting is a field of accounting that is developing by voluntarily including environmental costs in company financial reports. Research data was collected through questionnaires. Using a random proportional technique, three canteen MSMEs selling food and drinks at the Muhammadiyah University of Riau were selected. In this qualitative descriptive research, data analysis was carried out using the Miles and Huberman data analysis model in Sugiyono (2017): reducing data, presenting data, and making conclusions. The research results show that two out of three food and beverage MSME business owners in the Muhammadiyah University of Riau canteen have a good understanding and concern about the importance of implementing green accounting (environmental accounting). They do not yet understand the details of business and environmental costs, but they know that environmental costs are included in their business financial statements.]]>
<![CDATA[Peran Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Dalam Kinerja Keuangan Pada PT. Gresik Migas (Perseroda) ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2754
<![CDATA[This exploration utilizes a quantitative strategy to inspect the impact of Corporate Social Obligation (CSR) and Great Corporate Administration (GCG) on the monetary execution of PT. Gresik Migas (Perseroda). Essential information were gathered through polls appropriated to 40 workers of PT. Gresik Migas (Perseroda) utilizing purposive testing. Multiple linear regression was used as the analytical method. The outcomes demonstrate that CSR essentially impacts monetary execution, while GCG doesn't make a tremendous difference. The coefficient of assurance (R2) of 17.2% shows that CSR and GCG can make sense of a part of the fluctuation in monetary execution.]]>
<![CDATA[Pengaruh Pendidikan Etika Bisnis Dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi Di Indonesia : Pendekatan Tinjauan Literatur ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2783
<![CDATA[This research aims to investigate the influence of business ethic and religiosity on the perception of accounting students in Indonesia. The research methodology adopts a systematic approach to extract data from nine relevant articles throught Google Scholar search. Business ethic and religiosity have a positive impact on student’s ethical perception. The results indicate that out of the accumulated 9 articles, one research method was employed, namely quantitative. Among the 9 articles, 7 factors were identified as influencing the ethical perception of accounting students in Indonesia, including business ethic education, religiosity, love of money, Machiavellianism, equity sensitivity, understanding of accountant’s code of ethic, and emotional intelligence.]]>
<![CDATA[Pengaruh Komitmen Organisasi, Personal Cost, Keseriusan Kecurangan, Dan Komitmen Profesional Terhadap Intensi Whistleblowing Dengan Insentif Whistleblowing Sebagai Variabel Moderasi ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2785
<![CDATA[This study aims to analyze the effect of organizational commitment, personal cost, seriousness of fraud, and professional commitment on whistleblowing intention with whistleblowing incentives as a moderating variable. The study involved 186 respondents from employees working in ministries and employees of private offices engaged in banking, services, trade, and manufacturing industries in Jakarta. Data were collected using questionnaire techniques and analyzed using spss software with multiple regression analysis, descriptive, classical assumption tests and hypotheses. The results showed that organizational commitment has a positive effect on the intention of whistleblowing. Personal cost has no significant effect on the intention of whistleblowing. The seriousness of fraud has a positive effect on the intention to whistleblowing. Professional commitment has a positive effect on the intention to whistleblowing. Whistleblowing incentives strengthen the positive effect of organizational commitment on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of personal cost on whistleblowing intentions. Whistleblowing incentives strengthen the positive effect of fraud seriousness on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of professional commitment on whistleblowing intentions.]]>
<![CDATA[Analisis Faktor-Faktor Yang Memengaruhi Kelemahan Sistem Pengendalian Internal Pemerintah Provinsi Di Sumatera Tahun 2017-2021 ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2802
<![CDATA[There are still many problems with regional autonomy, one of which is fraud and increasing cases of corruption. Fraud in organizations, whether public or private, is usually caused by weak government internal control systems. This research aims to analyze the factors that influence the weaknesses of the provincial government's internal control system in Sumatra in 2017-2021. The type and data used in this research is a quantitative method with secondary data. The results of this research state that the variables Special Allocation Funds, Government Complexity, Original Regional Income, and Capital Expenditures have a significant positive effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021. Meanwhile, the Government Size variable has a significant negative effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021.]]>
<![CDATA[Analisis Kepuasan Nasabah Produk Tabungan Terhadap Kualitas Layanan Customer Service Pada Bank bjb Kantor Cabang Pembantu Jember ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2815
<![CDATA[This study's goal is to understand consumer attitudes toward the services provided by customer service. This study is being conducted at Bank bjb Kantor Cabang Pembantu Jember. The method used in this study is a deskriptif kualitatif approach, while the data used in this study are obtained through a kajian kepustakaan approach by utilizing books, articles, or other written materials related to the study. The initial data for this study was obtained from observations and interviews with national banks that have one tabungan product, Bank bjb KCP Jember. The analysis's findings highlight the importance of customer service in improving the company's offerings in order to gain positive feedback and an increasingly successful business. Thus, Bank BJB KCP Jember can continuously strengthen its position in the banking industry.]]>
<![CDATA[Peran Whistleblowing System Dalam Pencegahan Kecurangan Dana Organisasi Kemahasiswaan ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2835
<![CDATA[The aim of this research is to determine the implementation of the whystleblowing system in PTN student organizations in Central Java Province, the level of disclosure of student fund fraud cases found with the whystleblowing system, and to find out how to build an effective whystleblowing system in student organizations. This research uses primary data with qualitative analysis techniques using a descriptive approach. The implementation of the whistleblowing system in PTN student organizations in Central Java Province not only aims to detect and overcome potential ethical violations, but also to increase the trust and integrity of the entire campus community. The level of fraud revealed through the Whistleblowing System can vary, depending on factors such as the size of the institution, internal policies, and the level of awareness of organizational staff about the importance of reporting fraud. An effective whistleblowing system in the context of student organizations involves a series of strategic steps and attention to key elements that include developing a system that not only facilitates safe and anonymous reporting, but also encourages a culture of transparency, integrity and fairness among organizational members.]]>
<![CDATA[Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Kedai Oblong Di Kecamatan Telanaipura ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2870
<![CDATA[UMKM make a significant contribution to Indonesia's economic growth. IAI released the rules for making financial reports for UMKM after realizing the important role played by UMKM. The purpose of this study is to examine how the Kedai Oblong company, one of the micro, small and medium enterprises in Jambi City, prepares its financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Descriptive techniques are used in the qualitative methodology of this study. This is done by examining the financial records of Kedai Oblong and applying the financial reports according to SAK EMKM. The findings of this study indicate that the financial statements of Kedai Oblong have influenced the financial statements of other companies, it's just that the reports they made have not been prepared according to the EMKM financial standards that have been in effect since January 1 2018, the application of EMKM SAK in presenting income statements has a lower difference than the calculation report made by the oblong shop. The author uses SAK EMKM in the results and discussion to prepare the presentation of financial reports at the Oblong Shop in accordance with the applicable SAK EMKM standards and rules.]]>
<![CDATA[Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan : (Studi Kasus Pada PT Arthavest Tbk Yang Terdaftar Di BEI Tahun 2018-2022) ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2872
<![CDATA[This research is entitled Financial Ratio Analysis in Assessing Financial Performance (Case Study of PT. Arthavest Tbk Listed on the IDX 2018-2022). The purpose of this research is to find out how the company PT. Arthavest Tbk for the 2018-2022 period using Liquidity Ratios, Activity Ratios and Profitability Ratios. This research method is descriptive research with a quantitative approach, namely by collecting, processing and interpreting the data obtained so that you can get a clear picture of the situation being studied based on numbers. The data collection technique is obtained from documentary evidence which contains data relevant to the object of the research carried out, namely by collecting PT financial report data. Arthavest Tbk. obtained from the Indonesian Stock Exchange (BEI) website, namely www.idx.co.id. The results of this research indicate that PT. Arthavest Tbk for the 2018-2022 period tends to remain unstable, however, the company's liquidity ratio has been able to fulfill its short-term obligations by obtaining current assets that are greater than its current liabilities]]>
<![CDATA[Pegaruh Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja : Studi Pada BPKAD Kabupaten Merangin ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.2901
<![CDATA[This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.]]>
