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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 Pemahaman Investasi, Penggunaan Teknologi Media Sosial Dan Hubungan Pertemanan Terhadap Minat Investasi Generasi Milenial Di Pasar Modal Mahendrayani, Putu Yolan; Musmini, Lucy Sri
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.v12i2.35618

Abstract

This study aims to determine the effect of understanding investment, use of social media technology and friendship relationships on millennial generation's investment interest in the capital market. This research is a quantitative research. The sample used was 240 respondents with a sampling technique in the form of purposive sampling. In this study, the data used are primary data, namely questionnaires measured using a Likert scale and analyzed using multiple linear analysis with SPSS version 23.0 program. The results show that (1) understanding of investment has an insignificant negative effect on millennial generation's investment interest in the capital market, (2) the use of social media technology has a significant positive effect on millennial generation's investment interest in the capital market and (3) friendship has a significant positive effect on millennial generation's interest in investing in the capital market.Keywords: : Understanding of investment, Use of Social Media, Friendship Relation, investment interest
Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Pasek, Gede Widiadnyana; Trisnawati, Ni Luh De Erik
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.v12i2.39410

Abstract

This study aims to find empirical evidence regarding the effect of Satya Value, and Internal Control on the tendency of accounting fraud at the Village Credit Institution of Buleleng Regency. This research is located at the Village Credit Institution (LPD) of Buleleng Regency. This study uses a quantitative approach. The research sample used in this research is 266 respondents. Hypothesis testing in this study uses multiple regression analysis techniques with a statistical approach which is operated through the SPSS program. The results of this study indicate that the value of Satya and Internal Control has an effect on the tendency of accounting fraud.
Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Persepsi Karyawan Mengenai Whistleblowing System Dan Pengendalian Internal Terhadap Pencegahan Fraud (Studi Empiris Pada BUMDes di Kecamatan Banjar, Kabupaten Buleleng) Alit, Ngurah; Devi, Sunitha
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.v12i2.34994

Abstract

This study aims to determine the effect of employee perceptions of the whistleblowing system and internal control on fraud prevention; Tri Kaya Parisudha's philosophy can moderate the relationship between employee perceptions of the whistleblowing system and internal control over fraud prevention. This type of research is quantitative research. The population used is all employees at BUMDes in Banjar District. The sampling technique used the census method, with a sample of 37 respondents. Data analysis in this study used descriptive analysis, data quality test, classical assumption test, and hypothesis testing with the help of the SPSS version 23.0 program. The results show (1) employee perceptions of the whistleblowing system have a positive and significant effect on fraud prevention, (2) internal control has a positive and significant effect on fraud prevention, (3) the tri kaya parisudha philosophy can moderate the relationship between employee perceptions of the whistleblowing system and fraud prevention; and (4) the tri kaya parisudha philosophy can moderate the relationship between internal control and fraud prevention.Keywords: whistlebowing system, internal control, fraud prevention, tri kaya parisudha
Pengaruh Kompetensi, Komitmen Organisasi Pemerintah Desa dan Partisipasi Penganggaranterhadap Akuntabilitas dalam Pengelolaan Dana Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Barat) Kasmini, Komang Lia Santi; Dewi, Nyoman Ayu Wulan Trisna
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.v12i2.36222

Abstract

AThe purpose of this study was to determine the effect of competence, organizational commitment of the village government and budgetary participation on accountability in the management of village funds.  The method used in this study uses quantitative methods.  Data was obtained through a data collection instrument in the form of a questionnaire measured by a Likert scale.  The population used is the village government in West Buleleng Regency which consists of Banjar District, Serinit District, Busungbiu District and Gerokgak District.  To determine the sample using the purposive sampling method with the criteria of respondents being the village head, village secretary and head of village financial affairs and obtained as many as 198 respondents from a total of 66 villages.  Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS.  The results showed that the variables of competence (X1), village government organizational commitment (X2) and budgeting participation (X3) had a positive and significant effect on accountability in village fund management. Keywords: Village Fund, Village Fund Management Accountability, Competence, Village Government Organizational Commitment, Budgeting Participation 
Pengaruh Komite Audit, Likuiditas, Pergantian Auditor Dan Kompleksitas Operasi Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Pada Perusahaan Sub Sektor Perdagangan Besar (Grosir) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019) Krisyanti, Widia Mey; Yuniarta, Gede Adi
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.v12i2.35894

Abstract

This study analyses the effect of audit committee variables, liquidity, auditor turnover and operating complexity on the timeliness of financial reporting. The data used are secondary data in the form of annual reports and financial reports of large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange in 2017-2019. The technique for selecting the sample used purposive sampling to obtain a sample of 22 companies. The data analysis used is descriptive statistics and logistic regression analysis with the SPSS 25 program. The results of this study state that liquidity has a positive and significant effect on the timeliness of financial reporting, while the audit committee, auditor turnover and operating complexity do not affect the timeliness of financial reporting.Keywords: Audit Committee, Liquidity, Auditor Turnover, Complexity Of Operations, Timeliness Of Financial Reporting.
Pengaruh Komitmen Organisasi, Locus Of Control Dan Implementasi Good Governance Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Seririt lyana, komang rosa; Sujana, Edy
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.v12i2.35621

Abstract

This study aims to determine the effect of organizational commitment, locus of control and implementation of good governance on the tendency of accounting fraud in village credit institutions in Seririt District. The population used by researchers in this study were all LPD in Seririt District, totaling 25 LPD. The sampling technique used is purposive sampling. The number of samples in this study were 21 LPD with a total of 63 respondents. The data analysis technique in this study is quantitative using multiple linear regression analysis with the help of SPSS version 24.0 for windows. The results of the study show that (1) organizational commitment has a negative and significant effect on the tendency of accounting fraud at LPD in Seririt District, (2) locus of control has a positive and significant effect on the tendency of accounting fraud in LPDs in Seririt District, (3) the implementation of good governance has a negative and significant effect on the tendency of accounting fraud at the LPD in Seririt District.
Analisis Pengaruh Modal Bank, Ukuran Bank, Konsentrasi Pasar, Kepemilikan, Inflasi Terhadap Profitabilitas Bank Serly, Serly; Jennifer, Jennifer
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.v12i2.41221

Abstract

The purpose of this study is to determine the effect of bank capital, bank size, concentration, ownership, inflation on bank profitability. The method that is used by this study is panel data regression analysis method and this study uses secondary data and the data needed by researchers is obtained from the reports of public companies engaged in banking in Indonesia and listed on the IDX (Indonesian Stock Exchange) during the 2016-2020 period. The results of the study stated that bank capital had no significant effect on bank profitability, bank size had a positive and significant effect on bank profitability, market concentration had no significant effect on bank profitability, ownership had no significant effect on bank profitability, and inflation had a positive and significant effect on bank profitability.Keywords: Bank Profitability, Internal Characteristic, Industry Structure, Economy Situation
Sistem Pengendalian Intern Dalam Pemberian Kredit Usaha Masyarakat di Badan Usaha Milik Desa (BUMDES) Tirta Rahayu Desa Yeh Sumbul, Kecamatan Mendoyo, Kabupaten Jembrana Yahya, Andi; Suwena, Kadek Rai
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.v12i2.35183

Abstract

The purpose of this study was to determine the internal control system in providing community business credit at Tirta Rahayu Village-Owned Enterprises (BUMDES) and to find out the problems faced by Tirta Rahayu Village-Owned Enterprises (BUMDES) in implementing the credit-giving internal control system. This type of research is descriptive qualitative. The research location in this study is the Village-Owned Enterprises (BUMDES) Yeh Sumbul Village, Mendoyo District, Jembrana Regency. The subjects in this study were the Head of BUMDES Tirta Rahayu Yeh Sumbul Village, the BUMDES Secretary Tirta Rahayu Yeh Sumbul Village and the BUMDES Supervisor Tirta Rahayu Yeh Sumbul Village. The object of this research is the internal control system in providing community business credit in BUMDES Yeh Sumbul Village. The data collection method used the observation and interview methods, the observation method was used for direct observation to the location of the Tirta Rahayu Village Owned Enterprise, Yeh Sumbul Village. In general, the internal control system at BUMDES Tirta Rahayu Yeh Sumbul Village has been implemented in accordance with applicable rules. The problems faced by BUMDES Tirta Rahayu in Implementing the Internal Control System for Providing Credit are inadequate human resources, HR owned by BUMDES Tirta Rahayu is still lacking because the number of employees is too few and the quality of education is low besides that the management's discipline in carrying out their duties is deemed not good, so that in carrying out the task often takes a long time.Keywords: Internal Control System; Business Credit; BUMDES
Pengaruh Collateralizable Assets, Investment Opportunity Set, dan Growth In Net Asset Terhadap Kebijakan Dividen pada Perusahaan Food and Beverages Sandatijaya, Sri Dedari; Purnamawati, I Gusti Ayu
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.v12i2.36232

Abstract

This study was conducted to examine the effect of collateralizable assets, investment opportunity set, and growth in net assets on dividend policy. This study uses a quantitative approach in the form of numbers from the variables used. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange in the period 2016-2020. The sample of this research was obtained as many as 9 companies using purposive sampling technique. Data is collected from the company's financial statements by looking at the income statement, notes to financial statements, and statements of financial position. Then the data obtained were analyzed using descriptive statistical analysis, classical assumption test and multiple linear regression analysis assisted by the SPSS V20 program. The results of this study indicate that collateralizable assets have a significant positive effect on dividend policy, investment opportunity sets have a significant positive effect on dividend policy, and growth in net assets has a significant positive effect on dividend policy.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng) Dewi, Ni Luh Sucitra; Diatmika, I Putu Gede
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.v12i2.35927

Abstract

The study aimed at finding out the effect working capital turnover, cash turnover, inventory turnover, total asset turnover on the profitability of village-owned enterprises in Buleleng regency. This study was conducted based on a quantitative approach by involving 16 village-owned enterprises as the sampls which werw selected based on purposive sampling technique. The data were obtained from secondary sources by using documentation method, and analyzed by using a multiple regression supported by SPSS version 25.0 for Windows. The result indicated that (1) the level of working capital turnover had a negative and not significant on profitability, (2) the level of cash turnover had a positive and significant on profitability, (3) the level of inventory turnover had a positive and not significant on plofitability, (4) the level of total asset turnover had a negative and significant, and (5) the level of working capital turnover, cash turnover, inventory turnover, and total asset turnover of employee had a simultaneous significant effect on profitability. The results of this study have implications for BUMDes in managing BUMDes finances so that they are better and more optimal.Keywords: Working Capital Turnover, Cash Turnover, Inventory Turnover, Total Asset Turnover, Profitability, and BUMDes

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