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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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Determinan Minat Penggunaan E-Wallet OVO Pada Transportasi Online Grab Saraswati, Putu Diah Sintha; Purnamawati, I Gusti Ayu
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25730

Abstract

This study aimed to determining the effect of perceived usefulness, perceived ease of use, perceived of risk, reputation, and costs on interest in using OVO e-wallet for Grab online transportation customers. This type of research is quantitative research in the form of primary data obtained from questionnaires with the help of the google form media and measured using a Likert scale. The sampling technique uses the convinence random sampling method. By using 100 respondents who are people of Singaraja City who have used OVO as payment media in Grab, the data was processed using SPSS Version 20 software. The results of this study indicate that the perceived usefulness, perceived ease of use, perceived of risk, reputation, and costs have a positive and significant effect on interest use OVO e-wallet for Grab online transportation customers in Singaraja City, while risk perception has a negative and significant effect on interest in using OVO e-wallet for Grab online transportation customers in Singaraja City.
Pengaruh Kompetensi Aparatur Pemerintah Desa, Partisipasi Pengguna, dan Usability System Terhadap Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes) Suryaningsih, Ni Komang; Adiputra, Made Pradana
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25760

Abstract

The aim of this study was to prove empirically the effect of the competence of village government apparatus, user participation, and usability system toward the effectiveness of the implementation of Siskeudes in Buleleng Regency. This research was a quantitave research with a primary data acquired from questionnaire and measured use Likert scale and secondary data in the form of recipient villages in the village budget allocation for fiscal year 2019. The population were all village secretaries, financial staff and village operator staff in Buleleng Regency. Samples in this study were 168 people and selected using proportional random sampling technique. The data analysis technique used multiple linear regression analysis with the help of SPSS version 24. The results showed that the competency variable of the village government apparatus (X1) had a positive and significant effect toward the effectiveness of the implementation of Siskeudes, the variable of user participation (X2) had a positive and significant effect toward the effectiveness of the implementation of Siskeudes, the usability system variable (X3) has a positive and significant effect toward the effectiveness of the implementation of Siskeudes.
Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD Di Kecamatan Seririt Cinthyani, Luh Putu Rida; Sullindawati, Ni Luh Gede Erni
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26098

Abstract

The purpose in this study was to determine information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and their influence on accounting fraud in the LPD in Seririt sub-district. This research was conducted in LPD throughout Seririt district. The independent variables of this research are information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and the dependent variable of this study is the tendency of accounting fraud.Quantitative research is a type of research. Primary data is data used in the form of questionnaires distributed to respondents. The population is LPD in the seririt sub-district which amounted to a total sample of 14 LPD using a purposive sample so as to get 48 respondents. In analyzing data using SPSS 20.0 for windows. Based on the test that has been done to get the results, namely: (1) information asymmetry partially positive and significant effect on the tendency of accounting fraud in the LPD in Seririt district, (2) spiritual intelligence partially negative and significant effect on the tendency of accounting fraud in the LPD in the district Seririt, (3) partial observance of accounting rules has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt sub-district, (4) the integrity of prajuru partially has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt district.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Akuntansi Keuangan Daerah (SAKD) dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Dewi, I Gusti Ayu Krisna; Marvilianti Dewi, Putu Eka Dianita
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26081

Abstract

This Study aims to determine the effect of human resource competence, regional financial accounting systems (SAKD), and internal control systems on the quality of the financial statements of the provincial government of Bali (empirical study on the SKPD of the Province of Bali). The type of research is quantitative research. The sampling technique in this study used a purposive sampling method. Using a sample of 156 taxpayers. The data collection technique was questionnaire. The data analysis used multiple linear regression with the help of SPSS 20.The results of the study show that: (1) human resource competence has a positive effect on the quality of the financial statements of the provincial government of Bali; (2) the regional financial accounting system (SAKD) has a positive effect on the quality of the financial statements of the provincial government of Bali; and (3) internal control system has a positive effect on the quality of the financial statements of the provincial government of Bali.
Pengaruh Kompetensi Sumber Daya Manusia, Budaya Organisasi, Dan Pemanfaatan Teknologi Informasi Terhadap Pengelolaan Alokasi Dana Desa Di Kabupaten Jembrana Purbasari, Putu Intandika; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25754

Abstract

This study aimed at empirically proving the effect human resource competencies, organizational culture and utilization of information technology to manage village fund allocation in Jembrana district. This research was a quantitative study using primary data obtained from questionnaires and measured by using a Likert scale. The population in this study is the Village Government in Jembrana Regency. The sample in this study was determined based on the results obtained from calculations using the Slovin formula, because in sampling, the numbers must be representative so that research results can be generalized. Data analysis technique used is multiple linear regression analysis using IMB SPSS ver.20.0. The results of this research indicate that Human resource competence, Organizational culture, and Utilization of information technology had a positive influence on the management of village fund allocations.
Menerapkan Sistem Informasi Akuntansi dalam Meningkatkan Transparansi Pengelolaan Keuangan Pamsimas pada Bumdes Giri Artha Yanti, Mega Leni Kusuma; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26065

Abstract

This study aims to determine (1) the application of accounting information systems in increasing the transparency of PAMSIMAS financial management at BUMDes Giri Artha Desa Tembok, and (2) the constraints and solutions of applying accounting information systems in increasing the transparency of PAMSIMAS financial management at BUMDes Giri Artha Desa Tembok. This research uses descriptive qualitative research. The data sources used are primary and secondary data. Primary data in the form of interviews from research subjects. While secondary data were obtained from various literatures related to this research topic. The data analysis technique used is the collection, reduction, presentation, data analysis and conclusion drawing. The results of this study explain that the accounting information system implemented by BUMDes Giri Artha is a pambumdesaku application that is able to increase transparency. As for several obstacles in the application of this application system, namely (1) the elderly who become pamdesa consumers who have difficulty in understanding the application being applied, (2) there are people whose economies are less able so that they are unable to pay bills that must be met. However, all of these obstacles can be overcome and coordinated by the BUMDes with PAMSIMAS members for the sustainability of consumers who can later improve the performance of the Giri Artha BUMdes.
Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Upacara Ngusabha Nini Yang Dilandasi Dresta Desa Adat Tegenan Dewi, Ni Kadek Ratna; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25753

Abstract

This study discusses the application of the principles of transparency and accountability   in the financial management of the ngusabha nini ceremony by krama seket based on dresta Desa Adat Tegenan. The research method used is a qualitative research method in which data collection is carried out directly through field observation, interviews, and documentation studies. The results of this study indicate that 1) The financial management of the ngusabha nini ceremony is managed by the prajuru krama seket and is carried out through three stages, namely the planning stage, the implementation phase, and the accountability stage. The implementation of financial management is carried out in accordance with the rules of uger-uger krama seket. 2) The principle of transparency in financial management is applied through the tradition of pesangkepan or joint meetings conducted by the krama seket and supported by the role of the kasinoman or juru arah. 3) Accountability for the financial management of this ngusabha nini ceremony is done by making simple records related to the number of income and expenses without making financial reports. Information related to the amount of fund income and fund disbursement is published verbally to the krama seket and is in accordance with the existing elements of accountability.
Pengaruh Tingkat Pendidikan, Pelatihan, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa Berbasis SISKEUDES Setiadi, I Nyoman Dedi; Devi, Sunitha
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26080

Abstract

This research aimed to determine empirical evidence about the effect of the level of education, training and internal control systems on the quality of financial reports based on Siskeudes. This is a quantitative research with primary data which collected from questionnaires and measured using likert scale. The populations is the Siskeudes Operators with a total population of 133 people. The sampling technique uses Isaac table so as to get a sample of 88 people. Data analysis technique used is multiple linear regression analysis using IMB SPSS ver. 24.0. The results of this research indicate that Education level, training and internal control systems affected positively towarded the quality of village financial reports based on Siskeudes.
Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri; Trisnadewi, Ni Kadek Ayu
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26078

Abstract

This study aims to examine the significance of differences in financial ratios before and after the 4G network on the CV. Akar Daya Mandiri in the City of Singaraja, which is a product distribution from PT. Telekomunikasi Indonesia in Singaraja. Different test results using the Paired Samples Test found that the current ratio, debt to assets ratio, inventory turnover, and net profit margin have significant differences before and after the 4G network on the company's financial performance. While the debt to equity ratio, total assets turn over, return on assets, and return on equity have insignificant differences before and after the 4G network on the company's financial performance. Based on the value of the ratio owned by the company after being compared with industry standards, it is known that it still needs to be evaluated on the company's financial performance, before and after the 4G network. Because the ratio is still below the industry average standard. This condition indicates the need for increased management efficiency in the composition of debt, assets and company capital
Faktor-Faktor Yang Mempengaruhi Keputusan Konsumen Menggunakan Jasa Transportasi Berbasis Aplikasi Online Di Kota Denpasar Wahyuni, Ni Kadek Erra
Jurnal Akuntansi Profesi Vol 10, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.28060

Abstract

The reseach was aimed to find out the factors affecting consumer decisions and the most dominant factor affecting consumer decisions using the services of online-based transport applications in the city of Denpasar. This type of research is factorial research. The population in this research is the whole community that is in the area of Denpasar city that has used online transportation based. This research sample amounted to 97 respondents with incidental sampling methods. The data collection technique is done by spreading online questionnaire with Likert scale and processed using factor analysis technique. The results showed that there were fourteen factors influencing, namely distribution factors, learning factors, promotion factors, price factors, motivational factors, cultural factors, social class factors, family factors, demographic factors, factors Attitudes, perception factors, product factors, personality factors and group reference factors. The most dominant factor affecting consumers using online application-based transport services is the distribution factor with a factors rotation value of 52.283%, meaning the total value of the factors rotation of the distribution is able to explain the decision Consumers using online application-based transportation services in Denpasar City.

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