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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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Analisis Potensi Terjadinya Kebangkrutan dengan Menggunakan Model Altman Z-Score Modifikasi dan Model Springate serta Opini Audit Sebagai Pembanding Keakuratan pada Perusahaan Transportasi yang Terdaftar Di BEI Komang Praditya Rudy Sastrawan; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan dari hasil prediksi kebangkrutan perusahaan sektor Transportasi yang terdaftar di BEI dengan menggunakan model Altman Z-score Modifikasi dan model Springate periode tahun 2018-2019 dan untuk mengetahui model prediksi kebangkrutan manakah yang paling akurat dengan Opini Audit sebagai pembanding. Sampel yang digunakan dalam penelitian ini adalah 23 perusahaan sektor Transportasi yang terdaftar di BEI. Teknik yang digunakan untuk mengumpulkan sampel dengan menggunakan metode purposive sampling. Jenis data yang digunakan penelitian ini adalah data sekunder dengan pengumpulan data menggunakan metode dokumentasi dan studi kepustakaan. Teknik analisis data yang digunakan adalah Uji Kruskal-Wallis H dan Uji Tingkat Akurasi. Hasil dari penelitian ini menunjukkan terdapat perbedaan yang signifikan antara model Altman Z-Score Modifikasi dan Springate dengan menggunakan Uji Kruskal-Wallis H. Kemudian, model prediksi kebangkrutan yang paling akurat dengan Opini Audit sebagai pembanding dalam memprediksi kebangkrutan perusahaan sektor Transportasi adalah model Altman Z-Score Modifikasi dengan tingkat akurasi 63%.
PENGARUH FASILITAS PEER TO PEER LENDING, SUPPLY CHAIN MANAGEMENT DAN VOLUME PENJUALAN TERHADAP KAPASITAS KEUANGAN UMKM DIMASA COVID 19 komang evi windayani; Ni Luh Gede Erni Sulindawati
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fasilitas Peer To Peer Lending, Supply Chain Management dan volume penjualan  terhadap kapasitas keuangan UMKM dimasa Covid 19. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah seluruh pelaku usaha UMKM yang telah terdaftar dalam Profil UMKM di Dinas Perdagangan, Perindustrian dan Koperasi Usaha Kecil Menengah Kabupaten Buleleng yaitu sebanyak 131 dan sampel pada penelitian ini adalah sejumlah 55 responden dengan teknik pengambilan sampel yaitu Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder Analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan program SPSS Versi 23. Hasil pada penelitian ini menunjukkan bahwa (1) Peer To Peer Lending berpengaruh positif dan signifikan terhadap kapasitas keuangan UMKM, (2) Supply Chain Management berpengaruh positif dan signifikan terhadap kapasitas keuangan UMKM dan (3) Volume Penjualan berpengaruh positif dan signifikan terhadap kapasitas keuangan UMKM.Kata Kunci : Peer To Peer Lending, Supply Chain Management, Volume Penjualan dan Kapasitas Keuangan.
Analisis Sistem Pengendalian Internal Pengelolaan Dana Bantuan Keuangan Khusus (BKK) di Subak Tani Kayupas Beduuran Desa Banyuning Ketut Suci Artini; I Gede Agus Pertama Yudantara
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Abstrack   This study aims to find out the implementation of the internal control system for special financial aid funds management with the Tri Hita Karana concept in Subak Kayupas Beduuran Banyuning Village. This research was conducted by using qualitative method. Data was collected through observation, interviews, and documentation which were subsequently carried out data analysis through three stages, namely (1) data reduction, (2) data presentation, and (3) drawing conclusions. The results of this study showed that the special financial aid funds management in the Subak Kayupas Bedauuran starting from the planning, implementation, and accountability stages had implemented values that are constrained in the concept of Tri Hita Karana, namely Parahyangan, Pawongan, and Palemahan. The implementation of the internal control system based on environmental control components, risk assessment, control activities, information and communication, and monitoring in the management of special financial aid funds accompanied by the concept of Tri Hita Karana in Subak Kayupas Beduuran Banyuning has run quite adequately, so  it can be concluded that special financial fund aid management in Subak Kayupas Beduuran has run well.   Keywords: Subak, Fund Management, Internal Control
Pengaruh Pengembangan Mutu Karyawan, Komitmen Organisasi, dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan: (Studi Kasus LPD Kecamatan Seririt) Desy Kristina; I Gede Putu Banu Astawa
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

The study aims to find out how variable employee quality development, organization commitment, and internal control effectiveness affect prevention. The study was conducted with a quantitative method. The population which is the unit for analysis in this study is 19 pd in the sheath district. How the sample is taken is by an impressive sampling with the number of respondents to 51. The type of data in this study is the primary data and secondary data.  Data collection is done using a questionnaire's instrument. The measurement was conducted through a Likert scale. The research data analysis was throough multiple linear regression analysis of SPSS Version 24.0. The results of this study were as follows: employee quality, organization commitment, and the effectiveness of internal control affect cheating prevention, an independent variable contribution is 70.9%.Keywords: MSME, Pentahelix, Collaboration Keywords : Employee Quality, Organizational Commitment, Internal Control Fraud Prevention
Peran Literasi dan Inklusi Keuangan Terhadap Prilaku Keuangan di Masa Pandemi ( Study Kasus pada UMKM Kabupaten Buleleng ) Wayan Sugita; Ni Kadek Sinarwati
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to determine the effect of financial literacy and inclusion on the financial behavior of MSME managers in Buleleng Regency. This research is a type of quantitative research with the number of respondents as many as 71 MSMEs in Buleleng Regency. Data obtained by distributing questionnaires. The sample was selected using criteria with purvosive sampling technique and then calculated using the Slovin formula. The data used is primary data in the form of respondents' answers and analyzed by path analysis assisted by SmartPLS Ver software. 3.0.. The results show that financial literacy and inclusion affect the financial behavior of MSME managers.Keywords: literasi , Inklusi , MSMEs
Nilai Pengelolaan LAR, DRR, Activity Ratio Terhadap Rentabilitas di Masa Pandemi Covid -19 Pada LPD Desa Adat Lemukih, Kecamtan Sawan nikadek ayu trisnadewi; I Putu Agus Adnyana; Ni Luh Sri Kasih
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i1.42267

Abstract

Analysis of Loan to Assets Ratio Management, Deposit Risk Ratio and Activity Ratio to Profitability in 5 LPD in Buleleng Regency. The purpose of this study was to determine the management of Loan to Asset Ratio, Deposit Risk Ratio and Activity Ratio to Rentabilitas. This study uses Financial Statement data for 5 years 2015-2020.The object of research is the Village Credit Institution (LPD) in Buleleng . The sample of this research is 5 LPD  in Buleleng Regency which are the target of the place where the researcher works. The data that has been collected was analyzed using data analysis techniques with multiple regression, determination test and significance test. The results of the study found that the Loan to Asset Ratio, Deposit Risk Ratio and Activity Ratio had a simultaneous or joint effect on profitability so that it could be indicated by the significance level of less than 5%. The Deposit Risk Ratio partially positive effect on Rentability, which means that the more The higher the Deposit Risk Ratio, the higher the profitability of the LPD. Management of Activity Ratio has an effect on Rentability. The positive effect shown by the Activity Ratio indicates that the higher the risk of assets in the management of the LPD by the activity ratio, the lower the level of capital so that it has an impact on the Rentability of the LPD which we can see in the value of its activity. Keywords: LAR, DRR ,AR , Profitability  
Pengaruh Tingkat Pendidikan, Skala Usaha Dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Indah Hesti Mubarokah; Ceacilia Srimindarti
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract This study aims to examine and analyze the effect of education level, business scale and business experience on the use of accounting information. The population in this study were all MSME actors registered at the Cooperatives and MSMEs Service in Semarang City. The sampling method in this study uses convenience sampling. The sample in this study amounted to 77 respondents of MSME actors registered at the Cooperatives and MSMEs Service in Semarang City. The results of this study explain that education level, business scale and business experience have a significant positive effect on the use of accounting information. Keywords: Use of Accounting Information, Education Level
Pengaruh Likuiditas, Leverage, Aktivitas, Ukuran Perusahaan, dan Sales Growth Terhadap Profitabilitas Fara Zumrotul Mufalichah; Ida Nurhayati
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract This study aims to examine the effect of liquidity, leverage, activity, company size and sales growth on the profitability of manufacturing companies listed on the IDX for the period (2018-2020). The research population includes all manufacturing companies listed on the IDX for the period (2018-2020). The sampling technique used was purposive sampling. The data obtained were 335 samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that liquidity and sales growth have a significant positive effect on profitability, while leverage, activity, and firm size have no effect on profitability. Keywords: Profitability, Liquidity, Activity, Sales Growth
Faktor – Faktor Yang Berpengaruh Dalam Pemilihan Karir Sebagai Akuntan Publik Oleh Mahasiswa Program Studi Akuntansi Universitas Stikubank Semarang Wida Alimah Azzah; Maryono Maryono
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Abstract The purpose of this paper is to examine the effect of financial rewards, labor market considerations, social values, personality, and work environment on career choices as public accountants by accounting students at Stikubank University, Semarang. The population in this study were students of the 2018 and 2019 accounting study programs at Stikubank University, Semarang. Sampling is using purposive sampling method and obtained a sample of 100 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that financial rewards, labor market considerations, social values ​​and work environment had no influence on career choice as a public accountant by accounting students at Stikubank University, Semarang. Meanwhile, personality has a positive influence on career choice as a public accountant by students of the accounting study program at Stikubank University, Semarang. Keywords: Career Selection as a Public Accountant
Karakteristik wirausaha dan sikap keuangan terhadap kinerja UMKM sektor kuliner Kota Denpasar di masa pandemi Covid-19 I Gusti Agung Krisna Lestari
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

This research aims to analyze the effect of entrepreneurial characteristics and financial attitudes on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample amounted to 302 culinary SMEs in Denpasar City. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as financial attitudes which have a significant positive effect on performance. Keywords: Entrepreneurial Characteristics, Financial Attitude, MSME Performance

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