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Jurnal Akuntansi Profesi
Published by Universitas Pendidikan Ganesha
ISSN : 23386177     EISSN : 26862468     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 17 Documents
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Search results for , issue "Vol 11, No 1 (2020)" : 17 Documents clear
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Profesi Akuntan Pendidik Jabbar, Malik Abdul; Cahyono, Dwi; Maharani, Astrid
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25316

Abstract

For the final semester students of the Faculty of Economics, Accounting study program who will approuch their graduation, they will have goals and plans that they will take after Sarjana Ekonomi (SE) degree. They will have several choices of their career interests according to the desires or underlying factors. As for several professions that can be chosen by accounting scholars, such as Akuntan Publik, Akuntan Pemerintah, Akuntan Intern, and Akuntan Pendidik. This study aims to analyze the factors that influence the interests of accounting students towards Akuntan Pendidik profession for undergraduate students in Jember Regency. The sample used was a number of fifth or seventh semester students in accounting students at Muhammadiyah University of Jember, University of Jember, and STIE Mandala Jember. The sample selection tested in this study uses SPPS software. The variables used in this study are Dependent Variable (Y) and Independent Variables (X). For independent variables in this study are Pengakuan Profesional, Lingkungan Kerja, and Gaji/Penghargaan Finansial. For the dependent variable, the interest of accounting students towards Akuntan Pendidik profession.
Pengaruh Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah dan Tax Planing Terhadap Kualitas Laporan Keuangan (Studi Kasus UMKM di kota Yogyakarta) Ayem, Sri; Prihatin, Risma
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25321

Abstract

The purpose of this research is to describe (1) the influence of small and medium microfinance accounting standard variables (SAK-EMKM) on the quality of MSME financial reports, (2) the effect of Tax Planing on the quality of UMKM financial statements in the city of Yogyakarta. This research is classified as a type of quantitative research. The population is all MSMEs. In this study, small and medium micro businesses in the city of Yogyakarta numbered 106 respondents. The data conclusion method uses questionnaire, while the data analysis technique uses multiple regression analysis supported by t test (partial test), F test (F-test), R2 test (coefficient of determination) and classic assumption test consisting of normality test, test multicollinity, heteroscedasticity test, and linearity test. The results showed that the multiple linear regression equation for two predictors Y = 7.749 + 0.327 X1 + 0.082 X2, meaning that the application of SAK-EMKM, Tax Planing contributed greatly to the quality of financial reports. The magnitude of the effect seen from the coefficient of determination (R2). Detremination coefficient value is 0.821. The results of the coefficient of determination show that the application of SAK-EMKM and Tax Planing has a positive influence on the quality of financial statements of 81.2% and the remaining 17.9% is influenced by other variables.
Peran Inspektorat Daerah Sebagai Watch Dog, Konsultan dan Katalis (Studi pada Pemerintah Kota Salatiga) Kristiyani, Mita
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25320

Abstract

The task of supervising the inspectorate as an internal audit which initially played the role of a 'watchdog' is finding fault and now has a role as a consultant and catalyst. The research objectives are: to determine how the role of internal audit in the inspectorate as a watch dog, consultant and catalyst. This research is a qualitative study in which the research method used is a qualitative research method which is added qualitatively with the auditor objects in the inspectorate in the Salatiga City Inspectorate of 15 people. This type of data uses primary data obtained by distributing questionnaires and interviews. Data analysis techniques in this research are descriptive quantitative and qualitative. Research results show the role of the Inspectorate as a watchdog, especially overseeing auditee compliance with existing operational standards, conducting inspections of employee compliance with established regulations and policies and recalculating records of figures and transactions contained in financial statements. The role of the Inspectorate as a consultant is primarily to analyze all actions of OPD employees so that they do not conflict with policies, standards, procedures, laws and regulations and evaluate whether programs and operational activities are functioning properly and produce results that are in accordance with planned goals and objectives. The role of the Inspectorate as a catalyst is primarily to evaluate with the auditee the reviewed financial statements.
Pengaruh Faktor Diskriminasi, Keadilan dan Teknologi Informasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Penggelapan Pajak di KPP Pratama Jember Paramitha, Octavia; Cahyono, Dwi; Probowulan, Diyah
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25319

Abstract

In this study intends to examine in order to obtain data on the influence of factors of discrimination, justice, technology and tax information on taxpayers' perceptions of tax evasion in the Jember Primary Tax Service Office. This type of research is quantitative and data sources are derived from primary data through questionnaires. The population in this study is individual taxpayers. The sampling technique in this study uses the Non-Probability Sampling method. So that the samples obtained were 100 respondents. The number of samples analyzed was 100 questionnaires and the data was analyzed using the Multiple Regression Test method. The results of this study are; discrimination and justice variables have a significant positive effect, while technology and information variables have a significant negative effect on taxpayers' perceptions of tax evasion in the Jember Pratama Tax Office.
Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility Kurniawan, Komang Angga; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25750

Abstract

This study aimed at examining the effect of profitability, firm size, liquidity, and risk minimization to reveal corporate social responsibility in property and real estate companies listed on the BEI for the period 2015-2018. The research design used in this study was quantitative research. The population in this study was all of property and real estate companies listed on the BEI for the period 2015-2018 and the sample was taken by using purposive sampling that selected with the criteria that had been determined. This study uses secondary data, namely the annual report of property and real estate companies listed on the BEI for the period 2015-2018. This study uses multiple linear regression analysis techniques with the help of SPSS. The result of the data analysis showed that (1) profitability has no effect on the company CSR, (2) firm size has no effect on the company CSR, (3) liquidity also has no effect on the company CSR, and (4) risk minimization has no effect on the company CSR. It was proven by the result of the t-test that showed the value of the tob was lower than the tcv. The value of the tob of profitability, firm size, liquidity, and risk minimization were – 0, 031, – 0, 048, – 0, 013, and – 1, 611 while the value of the tcv was 1,984 (α = 0.05).
Analisis Pendapatan Asli Desa Setelah Penetapan UU No 6 Tahun 2014 Tentang Desa Karyada, I Putu Fery
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26227

Abstract

This study analyzes the development of village income in Tabanan. The research subjects were 133 villages in 10 sub-districts with the object of village income in 2016, 2017 and 2018. Data were analyzed using a descriptive then presented using tables and graphs. The results revelaed villages in Pupuan and Penebel had a positive income, that is an increase in 2018. Whereas for the other sub-districts experiencing stagnation tends to decrease. One factor causing is the do not have strong economic base managed by the village government. Dana Desa cannot be managed properly to increase the village's income.
Pengaruh Nilai Harga, Motivasi Hedonis, Kebiasaan Dan Daya Tarik Promo Terhadap Minat Menggunakan Mobile Payment OVO Prasetya, I Gusti Bagus Irvan; Purnamawati, I Gusti Ayu
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26082

Abstract

This study aims to determine the effect of the variable price values, hedonic motivation, habits and attractiveness of promos to the interests of students to use Mobile Payment OVO. The research method that can be used in this study is a quantitative method using primary data in the form of questionnaire data which is then measured through a Likert scale. All Accounting (S1) study program students at Ganesha University of Education were the object of this research. All students majoring in Accounting in the 7th semester are also the population in this study. The purposive sampling method was used as the basis for sampling conducted in this study so that a sample of 134 people was obtained. The distribution of questionnaires which will then be processed using multiple linear regression analysis test using SPSS application version 21 for windows is used to collect all data in this study. The results obtained in this study are: 1) The variable price value has a significant positive effect on student interest using the Mobile payment OVO application, 2) The hedonic motivation variable has a significant positive effect on student interest using the Mobile payment OVO application, 3) The custom variable has a significant positive effect on the student interest in using the Mobile payment OVO application, and 4) The variable attractiveness of the promo has a significant positive effect on the interest in using the Mobile payment OVO application
Pengaruh Potongan Harga, Pembayaran Non Tunai, dan Peningkatan Harga Jual pada Startup On Demand Terhadap Perolehan Laba Merchant Reza, Laode Adi; Sulindawati, Ni Luh Gede Erni
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26088

Abstract

This study aims to determine the effect of price discounts, non-cash payments, and an increase in selling prices on startup on demand to merchant profitability. This research is a quantitative study using primary and secondary data whose measurements use a Likert scale. Data Test Equipment used in this study is to test data quality consisting of validity and reliability tests. After that, it uses assumption testing consisting of normality test, multicollinearity test and heteroscedasticity test. Testing the hypothesis used is the T test, F test and the coefficient of determination. Data were analyzed by multiple linear regression analysis methods. The results of this study indicate that discounted prices, non-cash payments and increased selling prices have a positive and significant effect on merchantt profitability. In this case it means that price discounts, non-cash payments, and increased selling prices have an important role in merchant profitability
Determinan Minat Penggunaan E-Wallet OVO Pada Transportasi Online Grab Saraswati, Putu Diah Sintha; Purnamawati, I Gusti Ayu
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25730

Abstract

This study aimed to determining the effect of perceived usefulness, perceived ease of use, perceived of risk, reputation, and costs on interest in using OVO e-wallet for Grab online transportation customers. This type of research is quantitative research in the form of primary data obtained from questionnaires with the help of the google form media and measured using a Likert scale. The sampling technique uses the convinence random sampling method. By using 100 respondents who are people of Singaraja City who have used OVO as payment media in Grab, the data was processed using SPSS Version 20 software. The results of this study indicate that the perceived usefulness, perceived ease of use, perceived of risk, reputation, and costs have a positive and significant effect on interest use OVO e-wallet for Grab online transportation customers in Singaraja City, while risk perception has a negative and significant effect on interest in using OVO e-wallet for Grab online transportation customers in Singaraja City.
Pengaruh Kompetensi Aparatur Pemerintah Desa, Partisipasi Pengguna, dan Usability System Terhadap Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes) Suryaningsih, Ni Komang; Adiputra, Made Pradana
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25760

Abstract

The aim of this study was to prove empirically the effect of the competence of village government apparatus, user participation, and usability system toward the effectiveness of the implementation of Siskeudes in Buleleng Regency. This research was a quantitave research with a primary data acquired from questionnaire and measured use Likert scale and secondary data in the form of recipient villages in the village budget allocation for fiscal year 2019. The population were all village secretaries, financial staff and village operator staff in Buleleng Regency. Samples in this study were 168 people and selected using proportional random sampling technique. The data analysis technique used multiple linear regression analysis with the help of SPSS version 24. The results showed that the competency variable of the village government apparatus (X1) had a positive and significant effect toward the effectiveness of the implementation of Siskeudes, the variable of user participation (X2) had a positive and significant effect toward the effectiveness of the implementation of Siskeudes, the usability system variable (X3) has a positive and significant effect toward the effectiveness of the implementation of Siskeudes.

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