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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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Model Pentahelix dan Kalkulasi Harga Pokok Produksi pada Usaha Kecil Pengrajin Endek di Desa Busungbiu Selama Pandemi Covid-19 ayu rencana saridewi; Luh Risa Denilla Suari
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

MSMEs are businesses that are the biggest contributor to the Indonesian economy. Therefore, the efforts to improve the quality of MSMEs are necessary, so does the financial management such as calculating the cost of production. In addition, the appropriate collaboration effort, especially during the pandemic is the Pentahelix model, which is a collaboration model. This research uses interview, observation, and documentation methods. Sari Amertha Tenun Ikat is an MSME located in Busungbiu Village and the business has not yet implemented the entire Pentahelix model because there are obstacles faced. In addition, the calculation of the cost of production is immensely simple and does not record according to a certain format.
Literasi Keuangan dalam Pertimbangan Keputusan Investasi Tinjauan dari Gender Gede Widiadnyana Pasek
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.v13i1.46743

Abstract

This study aims to determine the differences in investment decision attitudes between maler and female who are given financial literacy and those who are not given financial literacy. The number of participants in this experimental study was 85 participants. The design of this study was a 2 X 2 factorial design. After the experiment ended, the data were analyzed using a 2-way ANOVA statistical analysis. The results showed (1) there were differences in investment decision behavior between those who were given financial literacy and those who were not given financial literacy, (2) there were differences investment decisions between male gender and female gender Keywords: Financial Literacy, Invesment Decision, Gender
Faktor Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Tahun 2017-2019 Echa Fardhiatul Elma; Cahyani Nuswandari
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan institusional, likuiditas, dan leverage terhadap kualitas laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Populasi penelitian meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)tahun 2017-2019 yaitu sebanyak 495 perusahaan. Pemilihan sampel penelitian ini dilakukan dengan menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini setelah di outlier yaitu sebanyak 410 perusahaan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh positif signifikan, sedangkan leverage berpengaruh negatif signifikan terhadap kualitas laba. Akan tetapi, kualitas audit dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.
Pengaruh Kesadaran Wajib Pajak, Lingkungan Sosial dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi pada Pelaku UMKM yang Terdaftar di Kantor Pelayanan Pajak Pratama Singaraja) Desak Putu Erna Juliarmini; Sunitha Devi
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26189

Abstract

Attribution theory states taxpayer compliance comes from internal and external factors. Awareness is one of the important internal factors possessed by taxpayers. In addition to internal factors, the social environment and tax rates are also thought to influence taxpayer compliance.This study aimed to determine the effect of awareness, social environment and tax rates on MSMEs tax compliance. The population of this study was 6.120 MSMEs taxpayers registered with KPP Pratama Singaraja. The samples determination was conducted through random sampling method, so that a sample of 332 respondent was obtained. The data of this study were collected through a questionnaire was distributed via google form which was then processed through multiple linier regression analysis with the assistance of SPSS version 25. Results showed that, partially, the variables of awareness, social environment and tax rates have a positive impact on MSMEs taxpayers compliance. 
Pengaruh Efektivitas Penerapan SIA, Pemanfaatan, Kemudahan Terhadap Minat dalam Penggunaan SIA dan Kinerja Karyawan Komang Apriadi; I Putu Julianto
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26211

Abstract

This research purpose is to study the effectiveness application of Accounting System Information (SIA), utilization of SIA, and simplicity to SIA’s user interest and effect of simplicity to SIA’s user interest to employee performance in Koperasi Dana Arta Gianyar. The population is all 53 of employee in Koperasi Dana Arta. Sample 48 respondent generated using purposive sampling method. Result shows based Multiple Regression Analysis shows that: (1) Effectiveness of SIA’s application has positive and significant effect on SIA’s user interest, (2) Utilization of SIA has positive and significant effect on SIA’s user interest, (3) Simplicity has positive and significant effect on SIA’s user interest, and (4) SIA’s user interest has positive and significant effect on employee performance. Result in simultaneously test also show that effectiveness application of SIA, utilization of SIA, and simplicity to SIA’s user interest and effect of simplicity to SIA’s user interest to employee performance.
Pengaruh Sistem Pelaporan, Kompetensi Perangkat Desa, Kepemimpinan Kepala Desa, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Banjarangkan, Kabupaten Klungkung I Nyoman Jagra Sujatnika; Ni Luh Gede Erni Sulindawati
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26220

Abstract

Research aims to understand the influence of reporting system, the competence of village officials, the leadership of the village head, and public participation, to successful accountability of village fundsManagement. The research is quantitative research using types of data on obtained from the questionnaire and primary is measured using likert scales.The population in this study are village officials and village institutions in all villages in Banjarangkan Subdistrict, Klungkung Regency. The sample collectiontechnique use non-probability sampling that is purposive sampling.The criteria of the samplein this study isthevillage apparatus consisting of; Village head, village secretary, head of financial affairs, head of planning affairs, and village head; village institutions including; the chairman of the LPM, the chairman of the BPD, and the chairman of the PKK; and has a minimum service period of 1 year.Data analysis techniques in this study using multiple linear regression analysis with SPSS version 24. The results of the research indicated that the variable reporting system variable (X1) has a positive and significant effect on the accountability of village funds management, the variable competency of the village apparatus (X2) has a positive and significant effect on the accountability of village funds management, the leadership variable of the village head (X3) has an effect on positive and significant effect on the accountability of village funds management, and public participation variable (X4) has a positive and significant effect on the accountability of village funds management.
Determinan Kecenderungan Kecurangan pada Pengelolaan Keuangan Dana Desa (Studi Kasus pada Desa di Kabupaten Buleleng) Kadek Aniasih; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26223

Abstract

This study aims to determine the effect of organizational commitment, internal control, and organizational ethical culture on the tendency of accounting fraud (fraud) in the Village Fund Financial Management in Buleleng Regency. This type of research is quantitative research. The population used is all village apparatus consisting of village heads, village secretaries, village treasurers and BPD chair in Buleleng Regency. The sampling technique in this study used the Slovin method. By using a sample of 224 respondents. The data source used is primary data. Data obtained from distributing questionnaires directly to respondents. Data analysis in this research uses descriptive analysis, data quality test, classic assumption test, multiple linear regression analysis and hypothesis testing with the help of SPSS version 23.0. The results showed that 1) organizational commitment had a negative and significant effect on trends in accounting fraud, 2) internal control had a negative and significant effect on trends in accounting fraud; and 3) organizational ethical culture has a negative and significant effect on trends in accounting fraud.
Pencegahan Kecurangan Dalam Pengelolaan Dana Desa Made Resmiani; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26368

Abstract

The government, in this case the village government is under the spotlight of various parties regarding their functions and duties to manage public funds where fraud is vulnerable. This study aims to determine: (1) the influence of organizational culture on fraud prevention in village fund management, (2) the effect of human resource competence on fraud prevention in village fund management, (3) the effect of the effectiveness of internal control on fraud prevention in village fund management. The type of approach used is a quantitative approach. The population used in this study were all village officials as many as 153 people. While the determination of the sample with purposive sampling technique so that the sample obtained as many as 82 village / respondent. Data collection using a questionnaire distributed directly to the field with due regard to health protocols.The results of the research conducted are: (1) organizational culture has a significant positive effect on fraud prevention in village fund management, (2) human resource competence has a significant positive effect on fraud prevention in village fund management, (3) the effectiveness of internal control has a significant positive effect on preventing fraud in managing village funds. This research is expected to improve organizational culture, human resource competency, and effectiveness of internal control so as to avoid various forms of fraud in the management of village funds.
Intervening Perilaku Tidak Etis pada Implementasi Good Governance dan Locus of Control Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Putu Mita Budiyanti; Nyoman Trisna Herawati
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26505

Abstract

This Study Aims To Determine The Effect Between Good Governance Implementation And Locus Of Control Toward The Accounting Fraud Tendency With Unethhical Behavior As Intervening Variable On LPD In Buleleng District. The Research Method Used Was Quantitative Research.The Population Was 146 LPD Employees In Buleleng District. Sample Of 45 People Was Taken Through A Purposive Sampling Technique. Data Analysis Was Assisted By The SPSS Program Version 20.0.The Research Indicate: (1) The Implementation Of Good Governance Negatively And Significantly Influences Unethical Behavior And The Tendency Of Accounting Fraud, (2) Locus Of Control Positively And Significantly Influences Unethical Behavior And The Tendency Of Accounting Fraud, (3) The Implementation Of Good Governance Negatively And Significantly Influences The Tendency Of Accounting Fraud With Unethical Behavior As Intervening Variable, (4) Locus Of Control Positively And Significantly Influences The Tendency Of Accounting Fraud With Unethical Behavior As Intervening Variable.
Faktor-Faktor Penentu Harga Jual Paket Kremasi Novi Sri Paramita; Lucy Sri Musmini
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26666

Abstract

This research aimed at revealing the background of the establishment of the Dharma Kusuma Crematorium and revealing the determinants of the selling price of crematorium packages in the Dharma Kusuma Crematorium. The research method was descriptive qualitative which consisted of teo types of data, namely primary data and secondary data. The method of data collection was carried out using observation techniques, interview techniques and documentation techniques. The results of this research indicated that the establishment of the Dharma Kusuma Crematorium to reduce the costs of the Ngaben ceremony for families who lack funds and have the goal to provide services to the community, the determining factor for the selling price of cremation packages in the Dharma Kusuma Crematorium is calculated from the facilities and infrastructure provided by the crematorium.Keyword: Crematorium, Ngaben, Selling Price

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