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[Akuntabilitas dan Transparansi Pengelolaan Keuangan Objek Wisata Aling-Aling Waterfall Sebagai Pendapatan Tambahan Desa Sambangan ]]>
<![CDATA[Nyoman Puja Astawa]]>;
<![CDATA[Ni Wayan Yulianita Dewi]]>
<![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 Kepemilikan Manajerial, Employee Diff dan Risiko Litigasi Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Pasek Wayan Gajen Tatar]]>;
<![CDATA[Edy Sujana]]>
<![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 Kualitas Sistem, Kualitas Informasi Akuntansi, Kepuasan Pengguna dan Good Corporate Governance Terhadap Kinerja Karyawan (Studi Kasus: PT. BPD Bali Cabang Singaraja) ]]>
<![CDATA[Putu Sri Arumiasih]]>;
<![CDATA[Putu Eka Dian Marvilianti Dewi]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.29216
<![CDATA[This study aimed at obtaining the empirical evidence on the influence of the use of quality of the system, the quality of accounting information, user satisfaction and Good Corporate Governance on company performance. This research is a causal research with a quantitative approach. The population in this study were 101 employees of PT BPD Bali Singaraja Branch. Methods of data collection using survey methods with research instruments using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of the SPSS version 21.00 program. The results of this study indicated that system quality, accounting information quality, user satisfaction and good corporate governance have a positive and significant effect on employee performance, which means that if the quality of the system, the quality of accounting information, user satisfaction and Good Corporate Governance is increased, it will have an impact on improving employee performance.]]>
<![CDATA[Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI ]]>
<![CDATA[Alviyah Ramadani]]>;
<![CDATA[Wayan Cipta]]>;
<![CDATA[Ni Made Ary Widiastini]]>
<![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[Studi Kasus Kecurangan Akuntansi Pada Koperasi Mitra Jaya Kelurahan Penarukan Kecamatan Buleleng (Suatu Kajian Terhadap Pentagon Crowy) ]]>
<![CDATA[Riska Larasati]]>;
<![CDATA[Edy Sujana]]>
<![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 Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX) ]]>
<![CDATA[Nilam Putri]]>;
<![CDATA[Indah Fajarini Sri Wahyuningrum]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.29582
<![CDATA[This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are industrial companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, large companies pay more attention to the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.]]>
<![CDATA[Efektivitas Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Penghasilan Wajib Pajak sebagai Variabel Pemoderasi di Kabupaten Buleleng ]]>
<![CDATA[Made Ardi Mahendra]]>;
<![CDATA[Nyoman Ari Surya Dharmawan]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.29778
<![CDATA[In order to get the maximum income from Motor Vehicle Tax, it is necessary to have compliance from the taxpayer itself. The level of taxpayer compliance can be affected by the existence of tax sanctions as a preventive effort to curb and deter taxpayers and tax offenders. However, large accumulated tax sanctions often make people with limited income not paying their obligations. Therefore, this study aimed to investigate the effectiveness of tax sanctions on taxpayer compliance with taxpayer income levels as a moderating variable. This research was a quantitative study which used multiple linear regression analysis method with 100 individual taxpayers as the sample. The data were collected using a closed-ended questionnaire with Likert scale. The results show that motor vehicle tax sanctions provide 12.4% effectiveness on taxpayer compliance, while the income level of taxpayers is not a moderating variable that affects the relationship between tax sanctions and taxpayer compliance.]]>
<![CDATA[Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng ]]>
<![CDATA[Kadek Vanny Panji Putra]]>;
<![CDATA[Edy Sujana]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.30824
<![CDATA[This study aims to determine the effect of taxpayer awareness on taxpayer compliance, tax knowledge on taxpayer compliance, and the fiscus service quality on taxpayer compliance. This research is a quantitative research with the number of respondents as many as 35 employees of the financial division of hotels in Buleleng Regency. Data obtained by distributing questionnaires directly. The sample technique used is purposive sampling. The data used are primary data in the form of respondents' answers and processed using SPSS 20 for windows. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance, tax knowledge had a positive and significant effect on taxpayer compliance and fiscus service quality had a positive and significant effect on taxpayer compliance.]]>
<![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[Cheltis Charles Kehek]]>;
<![CDATA[Wayan Cipta]]>;
<![CDATA[Ni Made Suci]]>
<![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 Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI ]]>
<![CDATA[Dwi Putri Ratnasari]]>;
<![CDATA[Wayan Cipta]]>
<![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.]]>
