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Jurnal Akuntan Publik
Published by International Forum of Researchers and Lecturers
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject :
Jurnal Akuntan Publik dengan e-ISSN : 2986-4496, p-ISSN : 2986-447X 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 Maret, Juni , September dan Desember.
Arjuna Subject : -
Articles 151 Documents
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Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Suparyono Suparyono; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.384

Abstract

This study aims to determine the effect of capital structure and company size on the value of financial sector companies. The data used is secondary data in the form of company financial reports listed on the Indonesia Stock Exchange. The samples used in this study were 47 financial sector companies listed on the Indonesia Stock Exchange. The data processing technique uses multiple linear regression which is carried out using the SPSS application. The results of the research that has been done are that there is no significant effect of capital structure and company size on the value of financial sector firms either simultaneously or partially.
Analisis Penyebab, Konsekuensi, Dan Solusi Potret Kemiskinan Di Kabupaten Mojokerto Pasca Reformasi Winne Ayunda Gaiska; Naufal Gama Affandyar; Muhammad Yasin
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.386

Abstract

This study analyzes the causes, consequences and solutions to portrait poverty in post-reform Mojokerto Regency, including: Poverty Line, Number of Poor Population, Percentage of Poor Population, Consequences and Solutions to Post-Reform Poverty. Poverty is a very dynamic problem that depends on the challenges faced. In Indonesia, each government period has its own focus and character in efforts to reduce poverty. Preparing for the analysis requires information to be used in the research process. Information in the form of research published by the Central Bureau of Statistics of Finland (BPS), other information from the BPS of East Java Province, BPS of Mojokerto Regency, using time series data (time series data) at least from the most recent period of 3-5 years, and using djpb data from the Indonesian Ministry of Finance. The results of the study show that the poverty line is known to be directly proportional to the increase in the number of poor people in 2020. This indicates that the increase in the price of food and other staple goods will be far above the average. spending of the poor. The very poor and the poor remained in place, while the near poor became even poorer as their spending could no longer keep up with the rising poverty line. It is hoped that during this reform period, the Mojokerto Regency Government will be able to overcome the impacts and consequences and find solutions or steps to reduce the current poverty problems in Mojokerto Regency.
Etika dan Penyelenggaraan Pelayanan Publik ( Analisis Literasi Etika dan Penyelenggaraan Pelayanan Publik ) Nimas Arum P.S; Jamilatus Sarifah; Daffa Fawaz Musafa
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.392

Abstract

Public service is all a series of activities in the framework of fulfilling basic needs in accordance with the basic rights of every citizen and resident over goods, services and or administrative services that have been provided by service providers related to the public interest. The community as customers have needs and expectations for the performance of professional public service providers. The task of the Central Government and Regional Governments is to provide public services that are able to satisfy their people. The implementation of decentralization and regional autonomy policies in Indonesia has resulted in local governments having the responsibility and authority to determine minimum service standards. The fundamental problem in the process of public service in Indonesia is about ethics. The absence of universal standards regarding norms or ethics and sanctions that regulate specifically for violations committed by officials in public services.
Pengaruh Karakteristik Usaha Dan Wirausaha Terhadap Kinerja UMKM Industri Pengolahan Perikanan Di Provinsi Sulawesi Selatan Dian Sudiantini; Haikal Azam Masyari; Hanum Najmi Hawa; Khomarudin Jein; Idza Ardhi Wa’afin
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.394

Abstract

Research on the influence of business and entrepreneurial characteristics on the general performance of the fisheries processing industry is more specifically reviewed and also researched from an area in Sulawesi, more precisely South Sulawesi Indonesia's large capture fisheries potential can be used as an opportunity to build a fish processing industry, especially in South Sulawesi Province which has a spatial structure policy that supports the fisheries subsector as a superior subsector. Based on the SWOT analysis, strategies that can be applied to encourage the development of the fish processing industry in South Sulawesi Province include strengthening integrated fish processing groups, utilizing and maintaining available catch handling facilities, developing market reach, facilitating administrative access to the establishment of fish processing industries, and increasing the competitiveness of production volumes of fishermen's catches in South Sulawesi Province.South Sulawesi has a specificity in superior products and the quality of human resources, so the policies implemented in the national are not necessarily suitable for South Sulawesi. An appropriate and comprehensive strategy for the development of MSME iin the fisheries processing industry in order to improve their performance in South Sulawesi Province needs to be determined using a way that is in accordance with realistic circumstances and can be applied in reality.
Pengaruh Intensitas Aset Tetap dan Likuiditas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Naomi Jay Tazshiro; Ayunda Firzha Ekawati Kohongia; Olifia Mardiana; Agunstine Dwianika
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.403

Abstract

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75. From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia
Pengaruh Kualitas dalam Fitur Produk di Bank Syariah Indonesia (BSI) Terhadap Kepuasan Mahasiswa UIN SMH Banten Malda Komala; Melianah Anggreani; Nurbaeti Nurbaeti; Henny Saraswati; Wahyu Hidayat
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.422

Abstract

The purpose of this study was to determine the effect of the product quality characteristics of Bank BSI on student satisfaction at UIN SMH Banten. This study uses a quantitative approach and survey techniques. A total of 33 students from UIN SMH Banten received the question sheets. The analysis of the collected data was carried out using descriptive and inferential statistical methods. Product Features Bank Syariah Indonesia's digital product, BSI Mobile aims to facilitate customer transactions and provide information to customers through the features offered. The second most important factor is feature development because product features are undeniable product benefits and characteristics that customers can directly use. Simple linear regression tests, t-tests (individually), F-tests, and validity tests were used to demonstrate and analyze. These results indicate that since the corrected elemental overall correlation is greater than 0.3, the product characteristics related to student satisfaction have been accepted as valid. The BSI Mobile-Product Mark is known to have a significance value (Sig.) of 0.000, which indicates that the significance value of the BSI Mobile-Product Brand is less than 0.05 (= 5%). Therefore, this shows that H0 will be rejected and H2 will be accepted. The main result of this study is that there is a significant relationship between student satisfaction at UIN SMH Banten with product features of BSI Mobile.
Pengaruh Peran Digitalisasi Dan Service Excellent Terhadap Optimalisasi Program Kawasan Lingkungan Sadar Akan Administrasi Kependudukan (KALIMASADA) Di Kelurahan Dukuh Sutorejo Kota Surabaya M. Khoirur Rifqi; Maharani Ikaningtiyas
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.431

Abstract

This study aims to determine the effect of digitalization and excellent service on the optimization of the Population Administration Awareness Environmental Area (KALIMASADA) program in Dukuh Sutorejo Village. This study used a survey method by distributing questionnaires and questionnaires with a sample of Dukuh Sutorejo Village residents who entered Kalimasada data (residents whose population administration was incomplete) aged 18-64 years. The number of samples in the study was obtained by multiplying the number of variable indicators used by the minimum number, namely 5. The sampling technique was carried out using the Accidental Sampling technique, namely a sampling technique based on chance, that is, anyone who accidentally meets a researcher can be used as a sample if seen by others. that happen to be encountered is suitable as a data source. The data used in this research is primary data by distributing questionnaires. The results of this study indicate that digitalization and excellent service partially and simultaneously have a positive effect on optimizing the Population Administration Awareness Environmental Area (KALIMASADA) program in Dukuh Sutorejo Village.
Peranan Sistem Pengamanan File Dan Cyber Security Terhadap Obyek Vital Pada PT Bank Central Asia (BCA) Edy Soesanto; Nova Astia Ningsih; Muhammad Ilham Faturrahman; Lili Khoerunisa
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.454

Abstract

Along with the rapid development of information technology, customer interaction with BCA digitally has also increased. This is followed by the risk of technology crime, so BCA continues to improve its information technology security system. The development of BCA's data security system is carried out with the aim of protecting data security and ensuring information technology systems are always ready to serve customer transactions, including preventing and anticipating cybercrimes and potential fraud. National vital objects have an important role in the life of the nation and state, both in terms of economic, political, social, cultural, defense, and security aspects. National vital objects also have a quite strategic role in national development. Data Loss Prevention (DLP) is a data security strategy implemented by BCA on an ongoing basis to increase the security of important electronic information from information theft or access by unauthorized parties. To ensure security in accessing BCA's internal applications that are connected to the internet, BCA applies additional security in the form of two-factor authentication to ensure access to the application is carried out by the right person. BCA has also used a data classification solution to ensure that every piece of data in the company is classified according to the level of data confidentiality.
Kebijakan Penanggulangan Stunting Di Indonesia Erika Nur Khasanah; Dini Gandini Purbaningrum; Citra Andita; Dwi Ayu Setiani
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.482

Abstract

Indonesia is a country with a stunting prevalence that can still be categorized as high with a prevalence rate of 24.4%. Various efforts have been made by the government to be able to overcome the stunting problem that occurs through various policies and regulations as well as through national strategies and interventions. This paper aims to explain the national policies and regulations and strategies used on tackling stunting in Indonesia. The method used in this research is a literature study method where the technique is through library data collection, reading and taking notes, and managing research materials. Indonesia already has a number of national policies and strategies on stunting that are realized in the form of interventions both specific and sensitive. Specific interventions are carried out by the Health sector by focusing on priority goals and important goals, while sensitive interventions are carried out by sectors outside Health where they are carried out to increase access to nutritious food; increase awareness, commitment, and nutrition parenting practices of mothers and children; improve access and quality of nutritional and health services; and improve the provision of clean water and sanitation facilities. Policies and regulations that exist at the central level, must also be followed by follow-up in the regions to the village level and involve not only the health sector but also other related sectors.
The Impact of Financial Literacy on Overconvidence and Investment Decision Nur Hidayah
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.499

Abstract

Overconfidence and Investment Decision are very important instruments for individuals, especially investors in the capital market. Overconfidence is the first step if an individual wants to invest, because every investment instrument carries risks. If they have a confident attitude, they will dare to take risks. Investment decisions are very important in investment instruments. Individuals must be able to analyze portfolios by properly weighing risk and return. Overtrust and investment decisions must be determined by financial literacy, because if financial literacy is low, investors can become entangled in illegal investments. The purpose of this study is to empirically prove the effect of financial literacy on overconfidence and investment decisions. The sampling technique in this study used purposive sampling. Test the quality of the data used, namely test the validity and reliability test, test the model and test the hypothesis using multiple linear regression analysis. The results showed that the financial literacy variable had a positive and significant effect on overconfidence and investment decisions

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