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INDONESIA
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
Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja Ni Wayan Novi Budiasni; Ni Made Sri Ayuni; Ni Kadek Ayu Trisnadewi
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.v11i1.26078

Abstract

This study aims to examine the significance of differences in financial ratios before and after the 4G network on the CV. Akar Daya Mandiri in the City of Singaraja, which is a product distribution from PT. Telekomunikasi Indonesia in Singaraja. Different test results using the Paired Samples Test found that the current ratio, debt to assets ratio, inventory turnover, and net profit margin have significant differences before and after the 4G network on the company's financial performance. While the debt to equity ratio, total assets turn over, return on assets, and return on equity have insignificant differences before and after the 4G network on the company's financial performance. Based on the value of the ratio owned by the company after being compared with industry standards, it is known that it still needs to be evaluated on the company's financial performance, before and after the 4G network. Because the ratio is still below the industry average standard. This condition indicates the need for increased management efficiency in the composition of debt, assets and company capital
Pengaruh Tingkat Pendidikan, Pelatihan, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa Berbasis SISKEUDES I Nyoman Dedi Setiadi; Sunitha Devi
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.v11i1.26080

Abstract

This research aimed to determine empirical evidence about the effect of the level of education, training and internal control systems on the quality of financial reports based on Siskeudes. This is a quantitative research with primary data which collected from questionnaires and measured using likert scale. The populations is the Siskeudes Operators with a total population of 133 people. The sampling technique uses Isaac table so as to get a sample of 88 people. Data analysis technique used is multiple linear regression analysis using IMB SPSS ver. 24.0. The results of this research indicate that Education level, training and internal control systems affected positively towarded the quality of village financial reports based on Siskeudes.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Akuntansi Keuangan Daerah (SAKD) dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan I Gusti Ayu Krisna Dewi; Putu Eka Dianita Marvilianti Dewi
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.v11i1.26081

Abstract

This Study aims to determine the effect of human resource competence, regional financial accounting systems (SAKD), and internal control systems on the quality of the financial statements of the provincial government of Bali (empirical study on the SKPD of the Province of Bali). The type of research is quantitative research. The sampling technique in this study used a purposive sampling method. Using a sample of 156 taxpayers. The data collection technique was questionnaire. The data analysis used multiple linear regression with the help of SPSS 20.The results of the study show that: (1) human resource competence has a positive effect on the quality of the financial statements of the provincial government of Bali; (2) the regional financial accounting system (SAKD) has a positive effect on the quality of the financial statements of the provincial government of Bali; and (3) internal control system has a positive effect on the quality of the financial statements of the provincial government of Bali.
Pengaruh Nilai Harga, Motivasi Hedonis, Kebiasaan Dan Daya Tarik Promo Terhadap Minat Menggunakan Mobile Payment OVO I Gusti Bagus Irvan Prasetya; 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.v11i1.26082

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 Laode Adi Reza; Ni Luh Gede Erni Sulindawati
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
Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD Di Kecamatan Seririt Luh Putu Rida Cinthyani; Ni Luh Gede Erni Sullindawati
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.v11i1.26098

Abstract

The purpose in this study was to determine information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and their influence on accounting fraud in the LPD in Seririt sub-district. This research was conducted in LPD throughout Seririt district. The independent variables of this research are information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and the dependent variable of this study is the tendency of accounting fraud.Quantitative research is a type of research. Primary data is data used in the form of questionnaires distributed to respondents. The population is LPD in the seririt sub-district which amounted to a total sample of 14 LPD using a purposive sample so as to get 48 respondents. In analyzing data using SPSS 20.0 for windows. Based on the test that has been done to get the results, namely: (1) information asymmetry partially positive and significant effect on the tendency of accounting fraud in the LPD in Seririt district, (2) spiritual intelligence partially negative and significant effect on the tendency of accounting fraud in the LPD in the district Seririt, (3) partial observance of accounting rules has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt sub-district, (4) the integrity of prajuru partially has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt district.
Analisis Pendapatan Asli Desa Setelah Penetapan UU No 6 Tahun 2014 Tentang Desa I Putu Fery Karyada
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.

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