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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 535 Documents
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Pengaruh Efektivitas Penggunaan Dana BPUM, Penggunaan Software Akuntansi, dan Human Capital Terhadap Kinerja Usaha Mikro (Studi Pada Usaha Mikro Penerima Dana BPUM di Kecamatan Buleleng) Malini, Komang Tri Widya; Herawati, Nyoman Trisna
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.34606

Abstract

This research aimed at gaining empirical evidences on the effect of the effectiveness in using BPUM funds, use of accounting software, and human capital on micro business performance. This research was a causality quantitative research with the primary data collected from questionnaires and measured with likert scale. The population of this research were micro businesses that receive BPUM, which are recorded at Bank BRI Kanca Singaraja as many as 6970 micro businesses. The sampling technique used purposive sampling and obtained the number of samples as many as 100 micro enterprises. The technique of analysing data applied was multiple linear regression analysis using SPSS 16.0 for Windows. The results of this research indicate that partially the effectiveness in using BPUM funds, use of accounting software, and human capital had a positive and significant effect on the micro business performance.
Pengaruh Agresivitas Pajak Terhadap Biaya Hutang Andika, Tomy; Kristanto, Ari Budi
Jurnal Akuntansi Profesi Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.29498

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh agresivitas pajak terhadap biaya hutang. Dalam penelitian ini data yang digunakan adalah data sekunder, yang diperoleh dari Bursa Efek Indonesia pada tahun 2016 sampai dengan 2019. Variabel independent yang digunakan adalah agresivitas pajak dan variabel dependen digunakan adalah biaya hutang. Penelitian ini juga menggunakan umur perusahaan sebagai variabel kontrol. Penelitian ini menggunakan Effective Tax rate (ETR) sebagai alat ukur agresivitas pajak. Sampel dipilih dengan menggunakan metode purposive sampling dan didapatkan sampel dalam penelitian ini adalah 92 perusahaan dengan periode observasi empat tahun dan total data yang diobservasi adalah 368 data. Program olah data menggunakan SPSS (Statical Proudct and service Solution) versi 20. Metode analisis yang digunakan dalam penelitian ini adalah uji regresi linear berganda. Dari hasil penelitian yang telah dilakukan bahwa variabel agresivitas pajak tidak memiliki pengaruh signifikan terhadap biaya hutang.Kata kunci: agresivitas pajak, biaya hutang, effective tax rate
Pengaruh Pemanfaatan Aset Tetap Di BPKAD (Badan Pengelolaan Keuangan Dan Aset Daerah) Kabupaten Yahukimo Papua Terhadap Kinerja Pegawai Rumbino, Karmila Selviana; Nugroho, Paskah Ika
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.33152

Abstract

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.
Pengaruh Pembelajaran Online Terhadap Tingkat Motivasi Belajar Mahasiswa/Mahasiswi FEB Akuntansi UKSW di Masa Pandemi COVID 19 Wolo, Katharina Ardian; Nugroho, Paskah Ika
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.33559

Abstract

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.
PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP MANAJEMEN LABA Dewi, Widya Rovita; Damayanti, Theresia Woro
Jurnal Akuntansi Profesi Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.30763

Abstract

Earnings management is an activity of earnings information manipulation carried out by company management in accordance with management's wishes to maximize or minimize profit in financial statements. There are many factors that influence earnings management carried out by the company, one of which is executive characteristics. The purpose of this study was to examine the effect of executive characteristics, namely CEO and CFO on earnings management. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2018 which were obtained using a purposive sampling method. Data analysis used descriptive statistics, stationarity test, and panel data regression analysis. The results showed that CEO and CFO age, CEO tenure, and CEO education level had a positive effect on earnings management and CFO tenure had a negative effect on earnings management. Keywords: Earnings Management, Executive, Age, Gender, Education Level, Tenure, Bonus Compensation.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng Putra, Kadek Vanny Panji; Sujana, Edy
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.30824

Abstract

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.
Reaksi Pasar Modal Indonesia Sebelum dan Sesudah Pengumuman Kebijakan Pemerintah Tentang Status Darurat Bencana Covid-19 Agustiawan, Komang Endri; Sujana, Edy
Jurnal Akuntansi Profesi Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.30130

Abstract

This research is an event study research with the aim of examining the information content of the event of the announcement of government policies regarding the emergency status of the Covid-19 disaster, using an indicator of the difference in the average abnormal return and trading volume activity before and after the announcement event. The population used is the member companies of the LQ45 index, and the sampling method was purposive sampling, in order to obtain a sample of 45 companies. The measurement period is carried out 5 days before the announcement and 5 days after the announcement, and the data used is in the form of secondary data, namely daily stock closing prices, daily LQ45 index, daily share transaction volume, and the number of outstanding company shares. Hypothesis testing uses the paired sample t-test for data that is normally distributed, and the Wilcoxon signed rank test for data that is not normally distributed. The results obtained are that there is no significant difference in the average abnormal return and trading volume activity of LQ45 stocks in the period before and after the announcement of government policy regarding the emergency status of the Covid-19 disaster.
Pengaruh Kualitas Sistem, Kualitas Informasi Akuntansi, Kepuasan Pengguna dan Good Corporate Governance Terhadap Kinerja Karyawan (Studi Kasus: PT. BPD Bali Cabang Singaraja) Arumiasih, Putu Sri; Dewi, Putu Eka Dian Marvilianti
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29216

Abstract

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.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Bank Sampah Kalibukbuk Bersih (KALIBER) di Desa Kalibukbuk Kec/Kab Buleleng Santiani, Putu; Astawa, I Gede Putu Banu
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36098

Abstract

From research conducted at the KALIBER Waste Bankit shows that the KALIBER waste bank customers always increase every year, but it is very unfortunate if the KALIBER waste bank has not made financial reports in accordance with SAK-EMKM. So this research was conducted with the aim of compiling Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at the Clean Kalibukbuk Waste Bank (KALIBER) in Kalibukbuk Village,  Buleleng city. The research method is carried out using qualitative methods using data collection techniques through interviews, observations, literature studies, and documentation. From the problems encountered, the solution is to prepare financial statements in accordance with SAK-EMKM by obtaining results on the income statement for July – December 31, 2020 amounting to Rp 2.176.200  and for the balance sheet/financial position report showing the total assets and liabilities of Rp 120.215.525.Keywords: Waste bank, SAK EMKM, financial reports
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Badan Usaha Milik Desa Selat Cahyani, Suci; Sinarwati, Ni Kadek
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35768

Abstract

PThis study aimed to find out: 1) the reasons why BUMDesa does not apply SAK ETAP, 2) Implementation of SAK ETAP on BUMDesa Selat, Buleleng Regency, 3) implementation og the implementation of SAK ETAP in financial statements. This research was conducted with a qualitative descriptive method. Sources of data used are primary data and secondary data. This research was conducted in four stages :1) data collection, 2) data reduction, 3) data display, 4) verification. The results of the study show that: 1) the reason BUMDesa Pandan Harum does not apply SAK ETAP to its financial statements is because of the incompetence of human resources, and lack of awareness of the importance of complete financial statements and in accordance with SAK ETAP, 2) application of SAK ETAP at BUMDesa Pandan Harum in the preparation of financial statements, namely the income statement, show that the BUMDesa has a profit of Rp 77.583.792,00, the balance sheet shows that the total assets are Rp 1.184.806.431,37 and the passive amount is rp 1.184.806.431,37, the statement of changes in equity shows a balance of the Rp 1.242.987.240,38, the cash flow statement shows a balance of Rp 1.247.358.002,38, 3) Implementation of the application of SAK ETAP to financial reports, namely providing a financial report format that is in accordance with the applicable SAK ETAP.Keywords: Financial Statements, SAK ETAP, BUMDesa

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