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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 Potongan Harga, Pembayaran Non Tunai, dan Peningkatan Harga Jual pada Startup On Demand Terhadap Perolehan Laba Merchant Laode Adi Reza; Ni Luh Gede Erni Sulindawati
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26088

Abstract

This study aims to determine the effect of price discounts, non-cash payments, and an increase in selling prices on startup on demand to merchant profitability. This research is a quantitative study using primary and secondary data whose measurements use a Likert scale. Data Test Equipment used in this study is to test data quality consisting of validity and reliability tests. After that, it uses assumption testing consisting of normality test, multicollinearity test and heteroscedasticity test. Testing the hypothesis used is the T test, F test and the coefficient of determination. Data were analyzed by multiple linear regression analysis methods. The results of this study indicate that discounted prices, non-cash payments and increased selling prices have a positive and significant effect on merchantt profitability. In this case it means that price discounts, non-cash payments, and increased selling prices have an important role in merchant profitability
Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD Di Kecamatan Seririt Luh Putu Rida Cinthyani; Ni Luh Gede Erni Sullindawati
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26098

Abstract

The purpose in this study was to determine information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and their influence on accounting fraud in the LPD in Seririt sub-district. This research was conducted in LPD throughout Seririt district. The independent variables of this research are information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and the dependent variable of this study is the tendency of accounting fraud.Quantitative research is a type of research. Primary data is data used in the form of questionnaires distributed to respondents. The population is LPD in the seririt sub-district which amounted to a total sample of 14 LPD using a purposive sample so as to get 48 respondents. In analyzing data using SPSS 20.0 for windows. Based on the test that has been done to get the results, namely: (1) information asymmetry partially positive and significant effect on the tendency of accounting fraud in the LPD in Seririt district, (2) spiritual intelligence partially negative and significant effect on the tendency of accounting fraud in the LPD in the district Seririt, (3) partial observance of accounting rules has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt sub-district, (4) the integrity of prajuru partially has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt district.
Analisis Pendapatan Asli Desa Setelah Penetapan UU No 6 Tahun 2014 Tentang Desa I Putu Fery Karyada
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26227

Abstract

This study analyzes the development of village income in Tabanan. The research subjects were 133 villages in 10 sub-districts with the object of village income in 2016, 2017 and 2018. Data were analyzed using a descriptive then presented using tables and graphs. The results revelaed villages in Pupuan and Penebel had a positive income, that is an increase in 2018. Whereas for the other sub-districts experiencing stagnation tends to decrease. One factor causing is the do not have strong economic base managed by the village government. Dana Desa cannot be managed properly to increase the village's income.
Faktor-Faktor Yang Mempengaruhi Keputusan Konsumen Menggunakan Jasa Transportasi Berbasis Aplikasi Online Di Kota Denpasar Ni Kadek Erra Wahyuni
Jurnal Akuntansi Profesi Vol. 10 No. 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.28060

Abstract

The reseach was aimed to find out the factors affecting consumer decisions and the most dominant factor affecting consumer decisions using the services of online-based transport applications in the city of Denpasar. This type of research is factorial research. The population in this research is the whole community that is in the area of Denpasar city that has used online transportation based. This research sample amounted to 97 respondents with incidental sampling methods. The data collection technique is done by spreading online questionnaire with Likert scale and processed using factor analysis technique. The results showed that there were fourteen factors influencing, namely distribution factors, learning factors, promotion factors, price factors, motivational factors, cultural factors, social class factors, family factors, demographic factors, factors Attitudes, perception factors, product factors, personality factors and group reference factors. The most dominant factor affecting consumers using online application-based transport services is the distribution factor with a factors rotation value of 52.283%, meaning the total value of the factors rotation of the distribution is able to explain the decision Consumers using online application-based transportation services in Denpasar City.
Akuntabilitas dan Transparansi Pengelolaan Keuangan Objek Wisata Aling-Aling Waterfall Sebagai Pendapatan Tambahan Desa Sambangan Nyoman Puja Astawa; Ni Wayan Yulianita Dewi
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.v12i1.28411

Abstract

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.
Pengaruh Kepemilikan Manajerial, Employee Diff dan Risiko Litigasi Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia Pasek Wayan Gajen Tatar; Edy Sujana
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.v12i1.28857

Abstract

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.
Pengaruh Kualitas Sistem, Kualitas Informasi Akuntansi, Kepuasan Pengguna dan Good Corporate Governance Terhadap Kinerja Karyawan (Studi Kasus: PT. BPD Bali Cabang Singaraja) Putu Sri Arumiasih; Putu Eka Dian Marvilianti Dewi
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.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI Ni Made Riska Meilan Sari; Gede Putu Agus Jana Susila; Ni Luh Wayan Sayang Telagawathi
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.v11i2.29248

Abstract

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
Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI Alviyah Ramadani; Wayan Cipta; Ni Made Ary Widiastini
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.v12i1.29249

Abstract

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. 
PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DESA DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS DANA DESA Putu Ayu Desy Ratna Dewi; I Putu Julianto
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.v11i2.29296

Abstract

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.

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