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[Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016 - 2018 ]]>
<![CDATA[Muhammad Burhanudin]]>;
<![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.v12i1.31856
<![CDATA[This study aims to examine the effect of capital structure and company size on firm value in the large trade sub sector of manufactured goods listed on the Indonesia Stock Exchange in 2016 - 2018, either simultaneously or partially. The population used in this study is the sub-sector companies of large-scale production goods listed on the Indonesia Stock Exchange which submit their financial reports of 26 companies. The design of this research is causal quantitative as proof of the effect of capital structure and firm size as independent variables on firm value as the dependent variable. The data collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that: (1) capital structure and firm size had a significant effect on firm value, (2) capital structure had a positive and significant effect on firm value, (3) firm size had a negative and significant effect on firm value.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Likuiditas terhadap Profitabilitas pada Sub Sektor Property dan Real Estate di Bursa Efek Indonesia ]]>
<![CDATA[Komang Tri Wibawa Mahardika]]>;
<![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.v12i1.31958
<![CDATA[This study aimed to examine the effect simultaneous and partial of working capital turnover and liquidity on profitability. The study design was used quantitative causal. The subject of this study was property and real estate companies listed on the Indonesia Stock Exchange and the object of this study were working capital turnover, liquidity and profitability. The population of this study were 36 companies in the property and real estate sub-sector. Data was collected by documentation recording and analyzed by multiple linear regression analysis. The results showed that (1) working capital turnover and liquidity has significant effect on profitability with a contribution of 72,8%, (2) working capital turnover has positive and significant effect on profitability of 63,5%, (3) liquidity has negative and significant effect on profitability of 31,1%.]]>
<![CDATA[Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ni Putu Indah Pradina Tasya]]>;
<![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.v12i1.32540
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh rasio: (1) aktivitas dan likuiditas terhadap profitabilitas, (2) aktivitas terhadap likuiditas, (3) aktivitas terhadap profitabilitas, dan (4) likuiditas terhadap profitabilitas pada perusahaan manufaktur sub sektor food and beverage. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah rasio aktivitas, likuiditas dan profitabilitas. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa (1) rasio aktivitas dan likuiditas berpengaruh terhadap profitabilitas (2) rasio aktivitas berpengaruh positif terhadap likuiditas (3) rasio aktivitas berpengaruh positif terhadap profitabilitas (4) likuiditas berpengaruh positif terhadap profitabilitas]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pelaku UMKM ]]>
<![CDATA[Alifiah Wulansari Mustofa]]>;
<![CDATA[Sri Trisnaningsih]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.32784
<![CDATA[One of the problems that occur in MSMEs can be overcome by the use of accounting information, which can be used as basic capital in making decisions related to business development. This study aims to identify and analyze accounting knowledge, business experience, accounting training and business scale on the use of accounting information. The research uses quantitative methods. The population used in this study were 163 units of MSMEs coffee shops in Surabaya. The sample in this study was taken using the Slovin formula, while the sampling technique used nonprobability sampling with purposive sampling in order to obtain a sample of 62 units. Data obtained directly by questionnaires to respondents. The analysis technique in this study uses multiple linear regression analysis with IBM SPSS Statistics 22 software. The results of this study indicate that (1) accounting knowledge has a positive effect on the use of accounting information; (2) business experience has no positive effect on the use of accounting information; (3) accounting training has a positive effect on the use of accounting information; (4) business scale has a positive effect on the use of accounting information.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Motivasi Belajar Terhadap Prestasi Belajar Dengan Tingkat Pemahaman Akuntansi Sebagai Variabel Intervening ]]>
<![CDATA[Tri Indro Afianty Benu]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![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[Pengaruh Pemanfaatan Aset Tetap Di BPKAD (Badan Pengelolaan Keuangan Dan Aset Daerah) Kabupaten Yahukimo Papua Terhadap Kinerja Pegawai ]]>
<![CDATA[Karmila Selviana Rumbino]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.33152
<![CDATA[The purpose of this research was to examine the effect on the use of computers, vehicles, and the buildings (official residences) on the performance of the employees in Local Government Finance Office of Yahukimo Regency. This research used quantitative method and Likert scale as the measurement. The population used are fifty-seven respondents of regular and honorory employees on the Local Government Finance Office. The data collection techniques used in this study were observation, questionnaires and documentation. The variables of the study were the use of computers, vehicles, and official residences on the employees’ performance. To analyze the data, this research used multiple regression analysis with the classical assumption. The result of the research showed that the use of computers (X1) had significant and positve impacts to the employees performance. Meanwhile, the use of vehicles (X2) and official residences (X3) did not have significant impact for the employees’ performance.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Penyelesaian Tugas Akhir Mahasiswa Program Studi Akuntansi Universitas Kristen Satya Wacana ]]>
<![CDATA[Henni Beatrix Modouw]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![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[Analisis Pendapatan Pengemudi Ojek Online Pada Masa Pandemi Covid-19 di Kota Salatiga ]]>
<![CDATA[Heber Andrew Riyan Mallo]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![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 Pembelajaran Online Terhadap Tingkat Motivasi Belajar Mahasiswa/Mahasiswi FEB Akuntansi UKSW di Masa Pandemi COVID 19 ]]>
<![CDATA[Katharina Ardian Wolo]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.33559
<![CDATA[The world nowadays is currently being faced with the outbreak of the COVID 19 virus. This clearly has a significant effect on various fields, especially education. Therefore, it takes motivation to learn as a form of critical attitude in balancing the currently worrisome educational situation. Motivation to learn is an essential factor in the field of education. This research was purposed to see the effect of online learning on the learning motivation of SWCU Accounting FEB students. This study uses a quantitative approach, by distributing questionnaires to accounting FEB students. The samples taken from this study were students of class 2017, 2018, and 2019 with a total of 63 respondents. The analysis technique used in this study is a simple linear regression analysis technique. This research was also conducted by testing the validity and reliability, data normality test, linearity test, hypothesis testing and determinant coefficient. The results showed that the significance value of the hypothesis testing was 0.000 less than 0.005. It means that online learning has a positive effect on the learning motivation of SWCU accounting FEB students. In addition, the value of the determinant coefficient or r square is 0.248, which means that online learning contributes to learning motivation by 0.248 or 24.8% and the rest is influenced by other variables.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Ujian Sertifikasi Chartered Accountant (CA) (Studi Kasus Pada Politeknik Negeri Manado) ]]>
<![CDATA[Joshua Fanuel Mongilala]]>
<![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. ]]>
