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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 Pembelajaran Online Terhadap Tingkat Motivasi Belajar Mahasiswa/Mahasiswi FEB Akuntansi UKSW di Masa Pandemi COVID 19 Katharina Ardian Wolo; Paskah Ika Nugroho
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.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Ujian Sertifikasi Chartered Accountant (CA) (Studi Kasus Pada Politeknik Negeri Manado) Joshua Fanuel Mongilala
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.v12i1.33824

Abstract

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. 
Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money Gede Widiadnyana Pasek
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.v12i1.34517

Abstract

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.
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) Komang Tri Widya Malini; Nyoman Trisna Herawati
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.
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) Ngurah Alit; Sunitha Devi
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
Sistem Pengendalian Intern Dalam Pemberian Kredit Usaha Masyarakat di Badan Usaha Milik Desa (BUMDES) Tirta Rahayu Desa Yeh Sumbul, Kecamatan Mendoyo, Kabupaten Jembrana Andi Yahya; Kadek Rai Suwena
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
Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji Corina Metha Sari; I Gede Putu Banu Astawa
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.v12i2.35550

Abstract

This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises
Analisis Efektivitas Sistem Pengendalian Internal Melalui Sanksi Adat dalam Upaya Mengatasi Kredit Bermasalah pada Bumdes Merta Nadi di Desa Bayung Cerik Sopyan pratama Pratama; Nyoman Ayu Wulan Trisna Dewi
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.v12i2.35556

Abstract

This study aims to determine (1) the causes of non-performing loans in BUMDes Merta Nadi in Bayung Cerik Village, (2) strategies and efforts in overcoming non-performing loans at BUMDes Merta Nadi in Bayung Cerik Village, (3) the effectiveness of applying customary sanctions in overcoming the occurrence of non-performing loans on BUMDes Merta Nadi in Bayung Cerik Village. This study uses research methods with a qualitative approach and the type of case study research. Data were collected by means of observation, interviews, and documentation studies. Data analysis techniques in this study include data collection, data reduction, data presentation, conclusions and verification. The results of this study indicate that (1) the causes of non-performing loans in BUMDes Merta Nadi are caused by debtors or external factors, the strategies and efforts made by BUMDes Merta Nadi in overcoming non-performing loans are the strategy of providing credit based on the 5C principle and its efforts by applying customary sanctions as well as administrative sanctions, (3) the application of customary sanctions on BUMDes Merta Nadi is quite effective, because it is able to grow debtor's shame and awareness to pay off arrears, and try to pay off arrears on credit.Keywords: Effectiveness, Internal Control System, Customary Sanctions, Non-performing Loans
Pengaruh perputaran kas dan perputaran piutang serta jumlah nasabah kredit terhadap return on asset pada lembaga perkreditan desa di kecamatan kubu I Kadek Susena Atma Jaya; Wayan Cipta
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.v12i2.35578

Abstract

This study aims to examine the effect of cash turnover and accounts receivable turnover and the total of credit customers on return on assets. The design of this research is quantitative causal. The subject of this research was the LPD in Kubu District in 2019 with a population of 30 LPDs. The data were collected by document recording and analysed by multiple linear regression analysis. The results of this study indicate that (1) the level of cash turnover, accounts receivable turnover and the total of credit customers simultaneously effect to return on assets, (2) the rate of cash turnover has a positive and significant effect to return on assets, (3) accounts receivable turnover has a positive and significant effect to return on assets, (4) the total of credit customers has a positive and significant effect to return on assets. Keywords: cash turnover, credit customers, accounts receivable turnove, return on assets. 
Pengaruh Pemahaman Investasi, Penggunaan Teknologi Media Sosial Dan Hubungan Pertemanan Terhadap Minat Investasi Generasi Milenial Di Pasar Modal Putu Yolan Mahendrayani; Lucy Sri Musmini
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

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