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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 Kompetensi, Komitmen Organisasi Pemerintah Desa dan Partisipasi Penganggaranterhadap Akuntabilitas dalam Pengelolaan Dana Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Barat) Komang Lia Santi Kasmini; 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.v12i2.36222

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 Collateralizable Assets, Investment Opportunity Set, dan Growth In Net Asset Terhadap Kebijakan Dividen pada Perusahaan Food and Beverages Sri Dedari Sandatijaya; I Gusti Ayu Purnamawati
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 Sistem Pengendalian Internal, Budaya Organisasi, Komitmen Organisasi, dan Penegakan Hukum terhadap Kecendrungan Kecurangan di Lembaga Perkreditan Desa, (Studi Kasus pada Kecamatan Sawan Kabupaten Buleleng) Kadek Hartani Graha Dewi; Putu Eka Dianita Marvilianti 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.v12i2.36308

Abstract

This purposes of research is to know the effect of the internal control system, organizational culture, organizational commitment, and law enforcement on fraud tendency of LPD in Sawan District . This research apply quantitative research methods, by processing primary data. Sampling technique for determine of data source is purposive sampling method, and that involves LPD in Sawan District. Data source of this research was obtained by using a questionnaire, and then it is processed by using multiple linear analysis test in SPSS. The results of research is show that implementation of internal control system and law enforcement partially has a significant effect on fraud tendency of LPD in Sawan District. While, organizational culture and organizational commitment partially have no significant effect on fraud tendency of LPD in Sawan DistrictKeywords: internal0control0system, organizational0culture, organizational0commitment, law enforcement, fraud0tendency
Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko pada Kinerja Keuangan Koperasi Simpan Pinjam di Kecamatan Buleleng Marsa Kusuma putra; 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.v12i2.36371

Abstract

This study aimed at examining the effect of good corporate governance (GCG) and risk management on financial performance in cooperatives in Buleleng district. This research employed a quantitative approach. The samples of 12 savings and loans cooperatives. The sample was selected using a purposive sampling method. Respondents in this study were 36 people. The data were collected through questionnaires. The data analysis technique used in this research was multiple linear regression analysis. The results showed Good Corporate Governance (GCG) and risk management simulated affect financial performance. (2) Good Corporate Governance (GCG) partially affects financial performance. (3) Risk Management partially affects financial performance.Keywords: Good Corporate Governance (GCG), risk management and financial performance
Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 dian kristina; 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.v12i2.36433

Abstract

This study was aimed at finding out the effect of (1) capital intensity on accounting conservatism, (2) financial distress on accounting conservatism, (3) tax incentives on accounting conservatism, and (4) litigation risk on accounting conservatism. The type of research used is quantitative research. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which are known to be 54 companies and the sampling technique uses the purposive sampling method. Obtained a sample of 23 companies x 5 years = 115 financial statement data. In this study, the data used are secondary data and the analytical techniques used are the classical assumption test analysis method, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results obtained using multiple linear regression analysis concluded that capital intensity, financial distress, tax incentives and litigation risk partially have a significant effect on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020.Keywords: Capital Intensity, Financial Distress, Tax Incentives, Litigation Risk, and Accounting Conservatism.
Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Gede Widiadnyana Pasek; Ni Luh De Erik Trisnawati
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.
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
Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak Komang Krishna Yogantara; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
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.v12i2.41405

Abstract

 Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires and  the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation
Pengaruh Efektivitas Penggunaan Dana Kur dan Intellectual Capital Terhadap Kinerja Usaha Mikro Kecil dan Menengah (Studi Pada UMKM Pengguna Dana KUR se Kabupaten Buleleng) Komang Tri Yasrawan; Nyoman Trisna Herawati
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the effect of effectivity of KUR use, structural capital, human capital, and customer capital toward the performance of UMKM users of KUR funds throughout Buleleng Regency individually or together. The method used in this study was quantitative with primary data obtained from questionnaire. The population of this study was 21.577 UMKM users of KUR funds throughout Buleleng Regency which were listed in Disdagperinkopukm Buleleng Regency. The sample was determined by using Isaac and Michael technique to obtain a sample of 347 UMKM. The data were collected through a questionnaire distributed online in the form of google forms and processed by multiple linear regression analysis tests using SPSS version 25. This study indicated that the effectivity of KUR use, structural capital, human capital, and customer capital individually and together affect the performance of UMKM users of KUR funds throughout Buleleng Regency positively and significantly.
Lingkungan Kerja, Motivasi dan Kinerja Karyawan CV. Sari Bhuana Cash & Credit I Kadek Rika Siswantara; Komang Krisna Heryanda
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of (1) work environment on employee performance, (2) work motivation on employee performance, (3) work environment on motivation, (4) work environment on employee performance through motivation on CV. Sari Bhuana Cash & Credit Singaraja Branch. The research design used in this study were causal quantitative. The object of this study focuses on variables work environment, motivation and employee performance. The subjects of this study were all employees on the CV. Sari Bhuana Cash & Credit Singaraja Branch with a population of 152 people. Data collected by questionnaire and analyzed by path analysis. The results obtained in this study indicate that, (1) the work environment has a positive and significant effect on employee performance, (2) motivation has a positive and significant effect on employee performance, (3) the work environment has a positive and significant effect on motivation, (4 ) the work environment has a positive and significant effect on employee performance through motivation on CV. Sari Bhuana Cash & Credit Singaraja Branch.

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