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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 Malik Abdul Jabbar; Dwi Cahyono; Astrid Maharani
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 Faktor Diskriminasi, Keadilan dan Teknologi Informasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Penggelapan Pajak di KPP Pratama Jember Octavia Paramitha; Dwi Cahyono; Diyah Probowulan
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.
Peran Inspektorat Daerah Sebagai Watch Dog, Konsultan dan Katalis (Studi pada Pemerintah Kota Salatiga) Mita Kristiyani
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 Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah dan Tax Planing Terhadap Kualitas Laporan Keuangan (Studi Kasus UMKM di kota Yogyakarta) Sri Ayem; Risma Prihatin
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.
Determinan Minat Penggunaan E-Wallet OVO Pada Transportasi Online Grab Putu Diah Sintha Saraswati; I Gusti Ayu Purnamawati
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 Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility Komang Angga Kurniawan; Gede Adi Yuniarta
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).
Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Upacara Ngusabha Nini Yang Dilandasi Dresta Desa Adat Tegenan Ni Kadek Ratna Dewi; Lucy Sri Musmini
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.v11i1.25753

Abstract

This study discusses the application of the principles of transparency and accountability   in the financial management of the ngusabha nini ceremony by krama seket based on dresta Desa Adat Tegenan. The research method used is a qualitative research method in which data collection is carried out directly through field observation, interviews, and documentation studies. The results of this study indicate that 1) The financial management of the ngusabha nini ceremony is managed by the prajuru krama seket and is carried out through three stages, namely the planning stage, the implementation phase, and the accountability stage. The implementation of financial management is carried out in accordance with the rules of uger-uger krama seket. 2) The principle of transparency in financial management is applied through the tradition of pesangkepan or joint meetings conducted by the krama seket and supported by the role of the kasinoman or juru arah. 3) Accountability for the financial management of this ngusabha nini ceremony is done by making simple records related to the number of income and expenses without making financial reports. Information related to the amount of fund income and fund disbursement is published verbally to the krama seket and is in accordance with the existing elements of accountability.
Pengaruh Kompetensi Sumber Daya Manusia, Budaya Organisasi, Dan Pemanfaatan Teknologi Informasi Terhadap Pengelolaan Alokasi Dana Desa Di Kabupaten Jembrana Putu Intandika Purbasari; Gede Adi Yuniarta
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.v11i1.25754

Abstract

This study aimed at empirically proving the effect human resource competencies, organizational culture and utilization of information technology to manage village fund allocation in Jembrana district. This research was a quantitative study using primary data obtained from questionnaires and measured by using a Likert scale. The population in this study is the Village Government in Jembrana Regency. The sample in this study was determined based on the results obtained from calculations using the Slovin formula, because in sampling, the numbers must be representative so that research results can be generalized. Data analysis technique used is multiple linear regression analysis using IMB SPSS ver.20.0. The results of this research indicate that Human resource competence, Organizational culture, and Utilization of information technology had a positive influence on the management of village fund allocations.
Pengaruh Kompetensi Aparatur Pemerintah Desa, Partisipasi Pengguna, dan Usability System Terhadap Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes) Ni Komang Suryaningsih; Made Pradana Adiputra
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.
Menerapkan Sistem Informasi Akuntansi dalam Meningkatkan Transparansi Pengelolaan Keuangan Pamsimas pada Bumdes Giri Artha Mega Leni Kusuma Yanti; Lucy Sri Musmini
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.v11i1.26065

Abstract

This study aims to determine (1) the application of accounting information systems in increasing the transparency of PAMSIMAS financial management at BUMDes Giri Artha Desa Tembok, and (2) the constraints and solutions of applying accounting information systems in increasing the transparency of PAMSIMAS financial management at BUMDes Giri Artha Desa Tembok. This research uses descriptive qualitative research. The data sources used are primary and secondary data. Primary data in the form of interviews from research subjects. While secondary data were obtained from various literatures related to this research topic. The data analysis technique used is the collection, reduction, presentation, data analysis and conclusion drawing. The results of this study explain that the accounting information system implemented by BUMDes Giri Artha is a pambumdesaku application that is able to increase transparency. As for several obstacles in the application of this application system, namely (1) the elderly who become pamdesa consumers who have difficulty in understanding the application being applied, (2) there are people whose economies are less able so that they are unable to pay bills that must be met. However, all of these obstacles can be overcome and coordinated by the BUMDes with PAMSIMAS members for the sustainability of consumers who can later improve the performance of the Giri Artha BUMdes.

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