Jurnal Akuntansi Profesi
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.
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<![CDATA[Faktor-Faktor Yang Mempengaruhi Penyelesaian Tugas Akhir Mahasiswa Program Studi Akuntansi Universitas Kristen Satya Wacana ]]>
<![CDATA[Modouw, Henni Beatrix]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.33283
<![CDATA[The purpose of this study was to investigate the Impact of the motivation of on-time graduation, availability of learning resources, the quality of research consultation, and peer environment to the completion of students’ research. This study was an ex-post facto research with the quantitative approach. The respondents of this study are sixty students of the Accounting Program in the Faculty of Economy of Universitas Kristen Satya Wacana who were taking the research course in the second semester of 2020/2021 period. To collect the data, questionnaires were spread in the form of google form and to analyze the data, this study used multiple regression. The result of the study showed that the motivation of on-time graduation, availability of learning resources, the quality of research consultation, and peer environment did not give positive impacts towards the completion of students’ research.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Motivasi Belajar Terhadap Prestasi Belajar Dengan Tingkat Pemahaman Akuntansi Sebagai Variabel Intervening ]]>
<![CDATA[Benu, Tri Indro Afianty]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.32829
<![CDATA[This research was conducted to find out how in the influence of emotional intelligence and learning motivation on learning achievement with the level of understanding of accounting as an intervening variable. In this study the type of data used is primary data, data obtained using a questionnaire as a research instrument which is then distributed to 75 respondents. In this case the respondents are accounting student class of 2017, 2018, and 2019, Faculty of Economics and Business, Satya Wacana Christian University. This research uses quantitative methods in the form of survey. The results obtained from this emotional intelligence has a negative effect on learning achievement, emotional intelligence has a positive influence on the level of accounting understanding, learning motivation has a positive influence on learning achievement, learning motivation has a positive influence on the level of accounting understanding, the level of accounting understanding has a negative effect on learning achievement, learning motivation has a negative influence on learning achievement with the level of understanding accounting as an intervening variable, emotional intelligence has a negative effect on learning achievement with the level of understanding accounting as an intervening variable.]]>
<![CDATA[Akuntabilitas dan Transparansi Pengelolaan Keuangan Objek Wisata Aling-Aling Waterfall Sebagai Pendapatan Tambahan Desa Sambangan ]]>
<![CDATA[Astawa, Nyoman Puja]]>;
<![CDATA[Dewi, Ni Wayan Yulianita]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.28411
<![CDATA[Penelitian ini bertujuan untuk memperoleh pemahaman mengenai (1) sistem pencatatan aliran kas masuk dan keluar pada Objek Wisata Aling-Aling Waterfall di Desa Sambangan, (2) memahami praktik akuntabilitas dan transparansi dalam pengelolaan keuangan Objek Wisata Aling-Aling Waterfall di Desa Sambangan, dan (3) alur proses pengelolaan keuangan pada Objek Wisata Aling-Aling Waterfall di Desa Sambangan. Penelitian ini menggunakan metode penelitian kualitatif. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi.Analisis data dilakukan dengan menggunakan model analisis data interaktif Miles dan Huberman. Analisis data terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu; reduksi data, penyajian data dan penarikan kesimpulan atau verifikasi.Hasil penelitian ini menunjukkan (1) sistem pencatatan aliran kas masuk dan aliran kas keluar pada pengelolaan Objek Wisata Aling-Aling Waterfall belum dipisahkan antara buku kas masuk dan keluar. (2) Praktik akuntabilitas dan transparansi dalam pengelolaan keuangan Objek Wisata Aling-Aling Waterfall ditunjukkan dengan digelarnya pertemuan secara rutin dengan seluruh anggota kelompok guna membahas posisi keuangan kelompok serta penyetoran tanda bukti penjualan tiket kunjungan kepada pihak BUMDes. (3) Alur proses pengelolaan keuangan pada Objek Wisata Aling-Aling Waterfall  dimulai dari BUMDes yang bertugas mengeluarkan tiket kunjungan, kemudian petugas TIC (Tourist Information Centre) bertugas untuk menjual tiket kunjungan kepada wisatawan. Pendapatan dari hasil penjualan tiket kunjungan ini setiap harinya akan disetorkan kepada Bendahara Kelompok Aling-Aling yang kemudian akan dikelola.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Earning Per Share dan Return On Asset Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 ]]>
<![CDATA[Kehek, Cheltis Charles]]>;
<![CDATA[Cipta, Wayan]]>;
<![CDATA[Suci, Ni Made]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.31632
<![CDATA[This study aims to examine the effect of company size, earnings per share and return on assets on the value of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2018 either simultaneously or partially. The population used in this research is the food and beverage sub sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2018 as many as 11 companies. The research design used is quantitative causal. Data were collected by recording documents, and analyzed by multiple linear regression analysis. The results of this study indicate that: (1) company size, earnings per share, and return on assets have a significant effect on firm value .(2) company size partially has a positive and significant effect on firm value.(3) Earning per share has a negative and significant effect on firm value. (4) Return on assets has a positive and significant effect on firm value.]]>
<![CDATA[Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI ]]>
<![CDATA[Ramadani, Alviyah]]>;
<![CDATA[Cipta, Wayan]]>;
<![CDATA[Widiastini, Ni Made Ary]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.29249
<![CDATA[This study aimed at examinizing the effect of: (1) The Profitability and Liquidity on Capital Structure, (2) The Profitability on Capital Structure, (3) The Liquidity on Capital Structure in Retail Trade companies listed in Indonesian Stock Exchange. The research design uses a causal and effect relationship. The subjects used in this study were Retail Trade companies has listed in Indonesian Stock Exchange. The object of this study was profitability, liquidity and capital structure. The population of Retail Trade companies listed on the Indonesia Stock Exchange is 25 companies and those who submit the reports are 22 companies. The data collected by document recording, then analyzed by multiple linear regression analysis. The results of this study showed that: (1) Profitability and Liquidity had a significant effect on the Capital Structure with a contribution, (2) Profitability had a significant negative effect to the Capital Structure, (3) Liquidity had a significant negative effect on the Capital Structure. ]]>
<![CDATA[Analisis Pendapatan Pengemudi Ojek Online Pada Masa Pandemi Covid-19 di Kota Salatiga ]]>
<![CDATA[Mallo, Heber Andrew Riyan]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.33382
<![CDATA[Go-Jek is an online-based transportation service provider that uses an accounting information system. Physical distancing is applied to reduce the spread of the coronavirus by the government which has an impact on the transportation sector. The purpose of this study was to analyze the income of Go-Jek company online drivers in the city of Salatiga during the COVID-19 pandemic with two main services during the pandemic, GoRide and GoFood. This study involved 20 Go-Jek drivers who were interviewed, 10 drivers for GoRide services and 10 drivers for GoFood services. The results showed that even though the COVID-19 pandemic caused a decrease in income for drivers, GoRide service drivers did not experience a significant decrease compared to GoFood service drivers.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Employee Diff dan Risiko Litigasi Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Tatar, Pasek Wayan Gajen]]>;
<![CDATA[Sujana, Edy]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.28857
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, employee diff dan risiko litigasi terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan menyesuaikan dengan kriteria yang telah ditetapkan sehingga memperoleh 99 sampel. Data pendukung yang digunakan didapat dari situs resmi Bursa Efek Indonesia (BEI) dengan periode 3 tahun. Dalam menganalisis data penelitian, digunakan uji regresi linier berganda dengan bantuan program IBM SPSS versi 20. Hasil penelitian ini menyatakan bahwa kepemilikan manajerial, employee diff dan risiko litigasi secara parsial berpengaruh positif dan signifikan terhadap manajemen laba. Dalam hal ini semakin meningkat kepemilikan manajerial, employee diff dan risiko litigasi maka manajemen laba juga akan semakin meningkat.]]>
<![CDATA[Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI ]]>
<![CDATA[Ratnasari, Dwi Putri]]>;
<![CDATA[Cipta, Wayan]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.31658
<![CDATA[This study aims to examine the effect of (1) cash turnover and accounts receivable turnover on profitability, (2) cash turnover on profitability, (3) accounts receivable turnover on profitability in plantation sub-sector companies. The research design used is causal quantitative. The research subjects were plantation sub-sector companies listed on the Indonesia Stock Exchange and the objects were cash turnover, accounts receivable turnover, and profitability. Data were collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that (1) cash turnover and accounts receivable turnover had a significant effect on profitability, (2) cash turnover has a positive and significant effect on profitability, (3) accounts receivable turnover has a positive and significant effect on profitability, this means that overall the size of the company's profitability is influenced by cash turnover and accounts receivable turnover.]]>
<![CDATA[Studi Kasus Kecurangan Akuntansi Pada Koperasi Mitra Jaya Kelurahan Penarukan Kecamatan Buleleng (Suatu Kajian Terhadap Pentagon Crowy) ]]>
<![CDATA[Larasati, Riska]]>;
<![CDATA[Sujana, Edy]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.29330
<![CDATA[This study aims to obtain empirical evidence about accounting fraud in the Cooperative Mitra Jaya Kelurahan Penarukan Buleleng District from the perspective of pressure, opportunity, rationalization, competency, and arrogance. This research is a descriptive qualitative research. The data used in this study are primary data and secondary data. The results of this study indicate that: (1) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of pressure, such as the existence of debt, luxury lifestyle to debt which is not in accordance with the loan agreement, resulting in bad credit that results in cooperative capital to impact on the division of SHU at the end of the year. (2) Fraud conducted by Koperasi Mitra Jaya is seen from the aspect of opportunity, among others, because it is supported by situations and conditions that enable someone to cheat or an opportunity to manipulate financial and personal data related to loan applications. (3) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of rationalization, among others because the attitude of the perpetrators who are looking for reasons to justify the crime they have committed so that it can be accepted by the community. (4) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of competency, among others because the actor has the ability to override internal control and control it in accordance with his social position for his personal interests. (5) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of arrogance which is an attitude of superiority and greed in a person who considers that company policies and procedures simply do not apply personally so that the perpetrators are free to commit fraud.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Ujian Sertifikasi Chartered Accountant (CA) (Studi Kasus Pada Politeknik Negeri Manado) ]]>
<![CDATA[Mongilala, Joshua Fanuel]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.33824
<![CDATA[Chartered Accountant (CA) Indonesia is a professional accountant qualification according to international standard guidelines. The benefit of this research is as input for: accounting students who are interested in taking the CA certification exam, in developing the implementation of the CA certification exam, State Polytechnic Accounting Department. The approach used is an inductive qualitative approach, in order to describe the factors that influence the interest of accounting students who are interested in taking the CA certification exam. Data collection techniques are carried out through passive participation observation, unstructured interviewswith 5 (five) key informants, and documentation. Data analysis was performed using qualitative analysis techniques through data reduction activities, data presentation, and conclusion / verification. The results showed that the interest is influenced by subjective norm factors which include an encouragement and a will from oneself; attitudes towards behavior factors, which include open opportunities in entry competitions and careers in local and foreign companies, being able to develop themselves as professional accountants in accordance with international standards; Perceived behavioral control factors include the belief in taking a certification exam even though it requires a fairly large allocation of time and costs, with the consideration that working time while studying can be done together or choosing to postpone work because they want to prepare themselves for the CA certification exam, while the amount of the cost is considered to be reasonable. ]]>
