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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 Komitmen Organisasi, Locus Of Control Dan Implementasi Good Governance Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Seririt komang rosa lyana; Edy Sujana
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 Strategi Pengelolaan Keuangan dan Strategi Keberlanjutan Usaha Kerajinan Genteng Pejaten di Masa Pandemi Covid-19 (Studi Kasus di UD. Surya Indah, Desa Pejaten, Tabanan) Gusti Ayu Triana Indra Lestari; Rencana Sari 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.v12i2.35766

Abstract

This research aims to analyze financial management strategies and strategies for the sustainability of the Pejaten tile craft business during the covid-19 period at UD. Surya Indah, Pejaten Village, Tabanan. This research uses a qualitative approach and will describe the research method, namely research case studies. Sources of data in this study are primary data and secondary data. The data obtained were then analyzed by data analysis techniques, namely data collection, data reduction, data presentation and drawing conclusions. The results of this study state that (1) the financial management strategy at UD. Surya Indah uses a petty cash system with a fluctuating method (2) the management system is not yet effective in controlling the company's financial management, therefore researchers contribute to assisting in the preparation of SAK EMKM, (3) efforts made by UD. Surya Indah to be able to maintain its business by paying attention to aspects of capital planning, raw material production process, marketing and customers, technology used, workforce owned, and forward looking.Keywords: Financial Management Strategy, Sustainability Strategya
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Badan Usaha Milik Desa Selat Suci Cahyani; Ni Kadek Sinarwati
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
Pengaruh Profesionalisme, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa di Kecamatan Sawan Oky Novia; Edy Sujana
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.v12i2.35780

Abstract

This study aims to see the influence professionalism, competence, and work experience of the financial statement of Vilage-owned Enterprises in Sawan Subdistrict. The population of this research is all employees who work in Vilage-owned Enterprises Sawan Subdistrict totaling 137 people, the sample technique used is purposive sampling. The number of samples in this study were 39 respondents. The data analysis technique in this research is quantitative using multiple linear regression analysis which is processed with the help of SPSS 20 for Windows. The results of the study indicate that 1) professionalism had a positive and significant effect toward the quality of financial statement,(2) competence had a positive and significant effect toward the quality of financial statement, and (3) work experience had a positive and significant effect toward the quality of financial statement.Keywords: competence, professionalism, quality of financial statement, work experience
Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Struktur Modal Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia ferry dhita saputra; I Nengah Suarmanayasa
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.v12i2.35860

Abstract

This research intended to examine the effect of company size and profitability on the capital structure in companies manufacture sub-sector food and beverage at Indonesian stocks exchange. The research design used was causal quantitative research. The subject on this research are companies manufacture sub-sector food and beverage at Indonesian stocks exchange,and object on this research are company size and profitability.  Data collected by document recording and data analysis technique used was multiple linear regression analysis. The results of this study are: (1) company size and profitability has significant effect on the capital structure. (2) company size has a significant and positive effect on the capital. (3) profitability has a significant and positive effect on the capital structure in companies manufacture sub-sector food and beverage at Indonesian stocks exchange.Keywords: Company Size, Profitability,Capital Structure
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) Widia Mey Krisyanti; Gede Adi Yuniarta
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 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) Ni Luh Sucitra Dewi; I Putu Gede Diatmika
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
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 Putu Santiani; 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.v12i2.36098

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
Pengaruh Pengetahuan Perpajakan, Pengawasan Account Representative, Sosialisasi Perpajakan, dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Masa Pandemi Covid-19 Luh Putu Yasinta Ristyani; Rencana Sari 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.v12i2.36152

Abstract

PThe purpose of this study was to determine the effect of tax knowledge, account representative supervision, tax socialization, and e-filing implementation variables on individual taxpayer compliance registered at KPP Pratama Tabanan during the covid-19 pandemic. The research method used in this study is quantitative using primary data in the form of a questionnaire with a Likert scale measurement. This research was conducted on individual taxpayers who are registered as mandatory SPT and have NPWP at KPP Pratama Tabanan. The distribution of the questionnaires was carried out offline and online using Google Forms as an effort to prevent Covid-19. The method of determining the number of samples refers to the table of Isaac and Michael and uses a simple random sampling technique. The data analysis carried out included descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing with the help of the SPSS Statistics 23 program. In this study it was found that tax knowledge, account representative supervision, tax socialization, and the application of e-filing had a positive and significantly to the compliance of Individual Taxpayers partially during the covid-19 pandemic.Keywords: : Tax Knowledge, Account Representative Supervision, Socialization, E-Filing, Individual Taxpayer Compliance, Covid-19
Pengaruh Rasio Keuangan, Kompleksitas, dan Kualitas Audit terhadap Audit Delay pada Perusahaan Manufaktur di BEI Ary Apriliana Dewi; Made Arie Wahyuni
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.v12i2.36214

Abstract

This research aims to determine the effect of financial ratios, company complexity and audit quality on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The type of research is quantitative research. This research uses secondary data from the Indonesia Stock Exchange. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 totaling 178 companies. The sampling technique used purposive technique. The sample obtained was 74 companies with observations for three years the total observations were 222. The analytical method used was descriptive analysis, classical assumption test, and multiple regression test. The results of this research are (1) profitability has a negative effect on audit delay, (2) solvency has a positive effect on audit delay, (3) company complexity has a positive effect on audit delay, (4) audit quality has a positive effect on audit delay in manufacturing companies that listed on the IDX in 2017-2019.Keywords: Profitability, Solvency, Company Complexity, Audit Quality, Audit Delay 

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