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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535 Documents
<![CDATA[IDENTIFIKASI KENDALA DALAM PEMANFAATAN MICROSOFT EXCEL UNTUK PEMBUATAN LAPORAN KEUANGAN ]]>
<![CDATA[Ogearti, Ria]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 11, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v11i2.30688
<![CDATA[Objek penelitian ini adalah Badan Usaha Milik Desa ( BUMDes) Estu Mukti Desa Bejalen Ambarawa Kabupaten Semarang. BUMDes perlu mempertanggungjawabkan hasil kerjanya dengan memberikan laporan keuangan untuk pemangku kepentingan. BUMDes sudah memakai Microsoft excel dalam mencatat laporan keuangan. Namun, realitanya pada laporan neraca saldo per 31 Desember 2019 yang dibuat terjadi tidak imbang antara total aset dengan liabilitas dan ekuitas. Penelitian ini bertujuan untuk melihat kendala-kendala apa yang dialami BUMDes dalam menggunakan Microsoft Excel untuk melakukan pencatatan laporan keuangan. Studi ini menggunakan strategi penelitian studi kasus dengan pendekatan kualitatif untuk menganalisis data. Wawancara secara mendalam dengan direktur keuangan BUMDes. Analisis data yang dilakukan antara lain: 1) Pengumpulan Data 2) Reduksi Data 3) Penyajian Data dan 4) Penarikan Kesimpulan. Hasil penelitian ini menunjukkan bahwa menyusun laporan keuangan dengan menggunakan Microsoft Excel sangat rawan terjadi kesalahan. Hal ini disebabkan karena mengunakan Microsoft Excel data diinput terlebih dahulu secara manual jika terjadi kesalahan Microsoft Excel tidak dapat memperbaiki sendiri dan informasi yang dihasilkan tidak valid. Dan kendala lainnya pada SDM yang dimiliki seperti pengetahuan pengurus BUMDes mengenai akuntansi masih minim karena belum pernah ada sosialisasi mengenai akuntansi. Kata kunci: BUMDes, Microsoft Excel, Laporan Keuangan]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX) ]]>
<![CDATA[Putri, Nilam]]>;
<![CDATA[Wahyuningrum, Indah Fajarini Sri]]>
<![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[PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DESA DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS DANA DESA ]]>
<![CDATA[Dewi, Putu Ayu Desy Ratna]]>;
<![CDATA[Julianto, I Putu]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 11, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v11i2.29296
<![CDATA[Village funds are allocations of the State Revenue and Expenditure Budget directly to the village government. Receiving village funds that are so large has a big risk too, therefore village funds that are received must be accounted for properly, so the village government is required to have good accountability by the central government. This study aims to determine the effect of the village financial information system on the accountability of village fund management and the influence of the Government's internal control system on the accountability of village fund management. The method used in this research is quantitative by using primary data obtained from the questionnaire. The population in this study were all secretaries and treasurers of village government in Buleleng Regency, amounting to 258 people. Based on the results of sample calculations using the Slovin method, from 56 villages in Buleleng Regency, the number of respondents was determined as many as 112 respondents. The data collection technique is done by distributing questionnaires online using google form. Methods of data analysis using multiple linear regression with the help of the SPSS version 24 for Windows program.]]>
<![CDATA[Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money ]]>
<![CDATA[Pasek, Gede Widiadnyana]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.34517
<![CDATA[This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.]]>
<![CDATA[PENGARUH MANAJEMEN LABA TERHADAP REPUTASI PERUSAHAAN: PENGUJIAN EFEK MODERASI KEPEMILIKAN KELUARGA ]]>
<![CDATA[Pinata, Tabita Aszola]]>;
<![CDATA[Kristanto, Ari Budi]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 11, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v11i2.29497
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh dari manajemen laba terhadap reputasi perusahaan yang dimoderasi oleh kepemilikan keluarga. Populasi yang digunakan merupakan perusahaan manufaktur yang terdaftar dan melaporkan laporan keuangan secara konsisten pada BEI tahun 2016 sampai dengan 2018 dan diperoleh 81 sampel perusahaan manufaktur. Penelitian ini menggunakan data sekunder dan model yang digunakan adalah regresi panel. Metode analisis yang digunakan adalah regresi logistik dan diolah menggunakan aplikasi SPSS (Statistical Package for the Social Sciences) versi 22. Manajemen laba pada penelitian ini dihitung menggunakan model dari Modified Jones Model, sedangkan untuk reputasi perusahaan dilihat dari Corporate Image Award. Berdasarkan hasil dari penelitian ditemukan bahwa terdapat hubungan signifikan negatif dari manajemen laba terhadap reputasi perusahaan dengan nilai sebesar 0,004 < 0,05. Manajemen laba dapat mempengaruhi reputasi perusahaan melalui kepercayaan pasar dan investor pada perusahaan. Kepemilikan keluarga tidak dapat memberikan pengaruh yang signifikan pada hubungan kedua variabel tersebut, yang berarti kepemilikan keluarga adalah variabel moderasi potensial.Kata kunci: Manajemen Laba, Reputasi Perusahaan, Kepemilikan Keluarga]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pelaku UMKM ]]>
<![CDATA[Mustofa, Alifiah Wulansari]]>;
<![CDATA[Trisnaningsih, Sri]]>
<![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 Perputaran Modal Kerja dan Likuiditas terhadap Profitabilitas pada Sub Sektor Property dan Real Estate di Bursa Efek Indonesia ]]>
<![CDATA[Mahardika, Komang Tri Wibawa]]>;
<![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.v12i1.31958
<![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 CAPITAL EMPLOYED, HUMAN CAPITAL, STRUCTURAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2020 ]]>
<![CDATA[Dwi Aprilyani, Rizky Vernita]]>;
<![CDATA[Susbiyani, Arik]]>;
<![CDATA[Aspirandi, Rendy Mirwan]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 11, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v11i2.30693
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh capital employed, human capital, structural capital terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik pengambilan data dengan pertimbangan tertentu (purposive sampling) yakni perusahaan perbankan yang terdaftar di BEI selama tahun 2017-2020. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Uji hipotesis yang digunakan adalah uji t, uji F dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Capital Employed dan Structural Capital berpengaruh positif dan signifikan terhadap Kinerja Keuangan. Ini membuktikan bahwa semakin besar Capital Employed dan Structural Capital akan meningkatkan Kinerja Keuangan. Sedangkan Human Capital tidak berpengaruh terhadap terhadap Kinerja Keuangan. Hal ini disebabkan karena kurangnya pemanfaatan kualitas sumber daya manusia yang dimiliki, kurangnya gaji dan tunjangan yang diberikan oleh perusahaan kepada karyawan.Kata kunci: Capital Employed, Human Capital, Structural Capital, dan Kinerja Keungan.]]>
<![CDATA[Efektivitas Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Penghasilan Wajib Pajak sebagai Variabel Pemoderasi di Kabupaten Buleleng ]]>
<![CDATA[Mahendra, Made Ardi]]>;
<![CDATA[Dharmawan, Nyoman Ari Surya]]>
<![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 LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI ]]>
<![CDATA[Sari, Ni Made Riska Meilan]]>;
<![CDATA[Susila, Gede Putu Agus Jana]]>;
<![CDATA[Telagawathi, Ni Luh Wayan Sayang]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 11, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v11i2.29248
<![CDATA[The purpose of this study was to examine the effect of liquidity and solvency on profitability both simultaneously and partially. The research design used in this research is causal quantitative. The subjects in this study were coal mining companies listed on the Indonesia Stock Exchange, and the objects in this study were liquidity, solvency, and profitability. Data were collected by recording documents, then analyzed by multiple linear regression analysis. The results showed that (1) liquidity and solvency together have a significant effect on profitability, (2) liquidity and solvency partially have a negative and significant effect on profitability in coal mining companies listed on the Indonesia Stock Exchange.Keywords: liquidity, profitability, solvency]]>
