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INDONESIA
Jurnal Dinamika Akuntansi
Published by Universitas Negeri Semarang
ISSN : 20854277     EISSN : 25026224     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan akuntansi.
Arjuna Subject : -
Articles 571 Documents
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PENGARUH REFORMASI PENYUSUNAN ANGGARAN TERHADAP KUALITAS APBD KOTA SEMARANG Handayani, Bestari Dwi
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i1.1941

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD di Kabupaten Semarang. Sampel dari penelitian ini terdiri dari organisasi non pemerintah, tokoh masyarakat, organisasi publik, institusi akademik, perguruan tinggi dan mass media di Semarang Jawa Tengah. Ada 36 responden yang telah mengembalikan kuesioner. Hasil dari penelitian ini adalah ada dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD. Abstract This study aims to get the empirical evidence of the effects of public accountability, public participation, public transparency, and APBD performance approach to the quality of APBD in Kabupaten Semarang. The sample of this research consists of Non-Government Organization, public figure, public organization, academic institutions, colleges, and mass media in Semarang, Central Java. The questionnaires were distributed and they are returned back by 60 respondents. The result of study shows that there are effects of public accountability, public participation, public transparency, and APBD performance approach to quality of APBD.
Prevention Strategy of Income Smoothing Practices with Good Corporate Governance Mechanism Purwanti, Rini; Nugrahanti, Yeterina Widi
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9142

Abstract

The purpose of this study is to investigate the differences of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, managerial ownership, and institutional ownership. The population of this research is manufacturing company listed in Indonesia Stock Exchange (IDX). By purposive sampling, the study got 70 manufacturing companies listed in IDX from 2011 until 2013. Income smoothing was measured by Eckel index. The research used Man-Whitney U test for testing the hypothesis. The result of this research showed that there was no difference of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, and managerial ownership. This study also found that there was difference of income smoothing based on institutional ownership. This study gives advice in order to potential investors who want to invest in a manufacturing company should choose to invest in a manufacturing company that has high institutional ownership. Because from the result of the study, company with high institutional management is proven able to reduce the motivation of the management to take income smoothing action.
INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng) Zu'amah, Surroh
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i2.1921

Abstract

Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) perwakilan Provinsi Jawa Tengah yang berjumlah 135 orang, dengan proporsional random sampling. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa independensi dan kompetensi auditor mempunyai pe-ngaruh yang signifikan terhadap hasil opini auditor. Oleh karena itu, auditor disarankan untuk tetap konsisten dengan sikap independen dan kompetensinya sehingga hasil opini yang dikeluarkan dapat lebih maksimal. Abstract The purpose of this study was to determine the influence of empirical evidence of auditor independence and competence of partially and simultaneously to the auditor’s opinion. The population in this study were the auditors in the Republic of Indonesia Supreme Audit Board (BPK RI) representative of Central Java province, amounting to 135 people with proportional random sampling Based on the results of this study can be concluded that the independence and competence of auditors have a significant influence on the auditor’s opinion. Therefore, auditors are advised to remain consistent with an independent attitude and competence so that the opinion is issued can get more leverage.Keywords: opinion auditor; auditor independence; auditor competence
PERLUKAH INSENTIF PAJAK PENGHASILAN UNTUK MENARIK INVESTASI DI BIDANG EKSPLORASI MINYAK DAN GAS BUMI SERPIH Bayunanto, Alloysius
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3247

Abstract

Perkembangan dunia perminyakan dikejutkan dengan adanya kebangkitan energi Amerika Serikat dengan meningkatnya produksi salah satu jenis minyak dan gas non-konvensional yaitu minyak dan gas serpih (shale oil and gas). Pada saat ini, secara umum kerangka fiskal migas non konvensional di Negara-negara Eropa, Timur Tengah, Afrika dan Asia Pasifik masih mengacu kepada aturan fiskal migas konvensional. Dalam sistem fiskal migas, Indonesia merupakan penggagas kontrak bagi hasil (production sharing contract). Sistem ini, pembagian hasil antara Pemerintah dan kontraktor dituangkan dalam kontak eksplorasi migas. Indonesia menganut sistem bagi hasil maka secara garis besar dalam suatu proyek eksplorasi migas telah diatur mengenai bagian Pemerintah maupun bagian kontraktor. Demikian pula berkenaan dengan insentif penghasilan bagi kontraktor migas yang biasanya telah diatur langsung dalam suatu kontrak bagi hasil tersebut. Pemerintah tetap dapat mendukung pengembangan eksplorasi minyak dan gas serpih melalui fasilitas Pajak Penghasilan yang ada saat ini berupa investment allowance dan tax holiday yang digunakan menarik investor-investor baru yang merupakan perusahaan-perusahaan pendukung kontraktor migas non konvensional tersebut. Oleh karena itu perlu lebih dilakukan upaya-upaya sosialisasi untuk memperkenalkan insentif pajak yang sangat menarik tersebut. Selain fasilitas berupa insentif di bidang perpajakan, Pemerintah juga sebaiknya memberikan dukungan bagi para investor melalui kebijakan di bidang infrastruktur, keamanan dan juga efisiensi perijinan serta transparansi dan kejelasan regulasi. Dalam revisi Undang-Undang Migas yang sedang dalam tahap pembahasan, perlu di atur secara jelas kebijakan pengembangan migas non konvensional ini termasuk batasan-batasan dan syarat-syarat diberikannya insentif sehingga pemberian insentif kepada para investor tetap pada prinsip-prinsip yang berlaku. The development of the world oil was shocked by the revival of the United States as the increase of energy production of oil and gas; non-conventional oil and gas shale (shale oil and gas). Currently, the general non-conventional oil and gas fiscal framework in the countries of Europe, Middle East, Africa and Asia Pacific still refers to conventional oil and gas fiscal rules. In the oil and gas fiscal system, Indonesia is the initiator of the production sharing contract. In this system, the share between the Government and the contractor is written in oil and gas exploration contacts. Hence, as Indonesia adopts this sharing system, its share between government and the contractor is clearly written in the contract. Besides, the incentive income for the oil and gas is also available in the production sharing contract. The government still can support the development of shale oil and gas exploration through the existing Income Tax facilities in the form of investment allowance and tax holiday which are used to attract new investors supporting the non-conventional oil and gas contractors. Therefore, there is a need of socialization to introduce such interesting tax incentives. In addition to the facilities in the form of tax incentives, the government should also provide support for investors through policy in the field of infrastructure, security and efficiency as well as transparency and clarity licensing regulations. In the revision of the Oil and Gas Law which is now being discussed, there is a need to formulate non-conventional oil and gas development policy including limits and conditions of the given incentives. Hence, the provision of incentives given to the investors remains in line with the applicable principles. 
ANALISIS PSAK NO. 27 TENTANG AKUNTANSI PERKOPERASIAN DAN PENGARUHNYA TERHADAP KESEHATAN USAHA PADA KPRI Khafid, Muhammad
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1926

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis kepatuhan penerapan PSAK 27 (Cooperative Accounting), dan untuk menganalisa dampak  kepatuhan penerapan PSAK 27 (Cooperative Accounting)  pada pengoperasian kinerja KPRI di kota Semarang. Populasinya adalah 62 KPRI di kota Semarang, dan sempel yang digunakan adalah 29 KPRI. Metode pengumpulan datanya adalah dokumentasi dan kuesioner. Metode analisis data adalah analisis deskriptif  dan statistik inferensial. Hasil penelitian memperlihatkan bahwa KPRI di kotamadya Semarang dikategorikan cukup dan terbukti bahwa hipotesis menyatakan bahwa tingkat kepatuhan penerapan PSAK 27 berpengaruh terhadap pertumbuhan usaha. Abstract The purposes of this research are to analyze the implementation compliance of PSAK 27 (Cooperative Accounting), and to analyze the effects of implementation compliance of PSAK 27 (Cooperative Accounting) on KPRI performance  in Semarang Municipality. The population are 62 KPRIs in Semarang.However, there are only twenty nine KPRIs become the samples. The methods for collecting the data are documentation and questionairre. Then, for analyzing the data, it requires descriptive analysis and inferential analysis. The results of study shows that KPRIs in Semarang Municipality are categorized as fair and hypothesis states that the level of implementation compliance of PSAK 27 is influencial to the business has successfully proven.Keywords:  cooperative accounting; compliance
Determinan Kebijakan Dividen pada Perusahaan Manufaktur di Indonesia Tahun 2011-2013 Simanjuntak, Damaris; Kiswanto, Kiswanto
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i2.4125

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh investasi, kepemilikan manajerial, kepemilikan institusional, kebijakan hutang, dan profitabilitas secara simultan dan parsial terhadap kebijakan dividen. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2013 berjumlah 138 perusahaan. Teknik pemilihan sampel menggunakan metode purposive sampling sehingga menghasilkan 17 perusahaan dengan 51 unit analisis. Metode analisis data menggunakan analisis regresi linear berganda dengan alat analisis IBM SPSS Stastistik 21. Hasil pengujian secara simultan menunjukkan bahwa variabel investasi, kepemilikan manajerial, kepemilikan institusional, kebijakan hutang, dan profitabilitas berpengaruh terhadap kebijakan dividen. Pengujian secara parsial menunjukkan bahwa variabel investasi dan kepemilikan manajerial berpengaruh negatif dan signifikan terhadap kebijakan dividen. Variabel kepemilikan institusional dan kebijakan hutang berpengaruh positif dan tidak signifikan terhadap kebijakan dividen. Serta, variabel profitabilitas berpengaruh positif dan signifikan terhadap kebijakan dividen. Penelitian selanjutnya sebaiknya mengindentifikasi variabel lain yang memiliki pengaruh terhadap kebijakan dividen, misalnya risiko dan ukuran perusahaan.The aim of this study to find out the effect of investment, managerial ownership, institutional ownership, debt policy, and profitability simultaneously and partially on dividend policy. The population of this research is manufacturing companies listed on Indonesia Stock Exchange in 2011-2013 amount to 138 companies. The sampling technique used a purposive sampling so that it produced 17 companies with 51 data in term of financial reports. Method of data analysis using multiple linear regression analysis using IBM SPSS Statistics 21. The result of simultan testing shows that investment, managerial ownership, institutional ownership, debt policy, and profitability have an effect to the dividend policy. Partial testing shows that investment and managerial ownership giving negative and significant influence on dividend policy. Institutional ownership and debt policy giving positive influence and do not giving any significant on dividend policy. Then, profitability giving positive and significant influence on dividend policy. Other researchers should identify other variable that have potential influence on dividend policy, such as risk and firm size.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SELAMA KRISIS KEUANGAN TAHUN 2007-2009 Widhianningrum, Purweni; Amah, Nik
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2167

Abstract

Penelitian ini bertujuan untuk menentukan dampak dari mekanisme good corporate governance (yang diproksikan oleh kepemilikan institusional, komisaris independen dan kepemilikan managerial) pada kinerja keuangan perusahaan. Teknik sampling yang digunakan adalah purposive sampling dengan metode sampling judgement. Kriteri dalam menentukan sampel adalah apakah  perusahaan perbankan tersebut terdaftar pada bursa efek jakarta dari tahun 2007-2009 dan apakah perusahaan tersebut secara konsisten mempublikasikan laporan keuangan yang sudah diaudit selama masa penelitian. Berdasarkan metode purposive sampling, ada 28 perusahaan yang memenuhi kriteria tersebut . Hasil penelitian menunjukkan bahwa secara parsial variabel komisionaris independen berefek negatif pada kinerja keuangan perusahaan. Hasil penelitian ini meneunjukkan bukti empiris bahwa  proporsi komisionaris independent perusahaan hanyalah suatu formalitas yang digunakan untuk memenuhi aturan. Sehingga fungsi kontrol yang seharusnya menjadi tanggung jawab komisionaris menjadi tidak efektif. Hal ini akan mengakibatkan kinerja perusahaan menurun.This study aims to determine the effect of good corporate governance mechanisms (which is proxied by institutional ownership, independent commissioners, and managerial ownership) of the company’s financial performance. The sampling technique used is purposive sampling with the judgment sampling method.  Whether the banking companies are listed in Indonesian Stock Exchange during the period of 2007 - 2009 and whether the companies consistently publishes their audited financial statements during the study period are the criteria in determining the samples too. Based on the purposive sampling method, there are 28 companies that meet the above criteria. The results of study indicate that only partially independent commissioner variables negatively affect the company’s financial performance (ROI). The results are perform that the proportion of the company’s independent commissioner is merely a formality. It is used to meet the regulation only so that supervisory functions that should be the responsibility of commissioners is ineffective. Then, as a result the company’s performance will decline
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach Apriliana, Siska; Agustina, Linda
Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4036

Abstract

The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds an element of arrogance in addition to the other four existing elements namely pressure, opportunity, rationalization, and competence or capacity. The population in this study were 157 manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2013-2015. The samples of 46 companies were obtained by using purposive sampling technique, so the analysis unit was 138. Data was analyzed by using descriptive statistical analysis and logistic regression analysis. The test result showed that financial stability, the quality of external auditor, and the number of CEO’s photos in the annual reports of the companies had a positive effect on the prediction of fraudulent financial reporting, while financial targets, liquidity, institutional ownership, monitoring effectiveness, replacement of external auditors, and changes of corporate directors had no significant effect on the prediction of fraudulent financial reporting. The conclusion of this study indicates that unstable financial condition, the quality of corporate audit and the level of CEO’s arrogance can influence the occurrence of fraudulent financial reporting.
ADOPSI INTERNET BANKING BAGI KEUNGGULAN PERFORMA PERBANKAN: SEBUAH STUDI PADA SEKTOR PERBANKAN DI INDONESIA Sugiarto, Agung
Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i1.1955

Abstract

Penggunaan teknologi informasi dalam banyak aspek bisnis, telah mempengaruhi perkembangan teknologi informasi dalam beberapa tahun terakhir. Industri perbankan adalah salah satu yang telah mengadopsi teknologi informasi dalam bentuk internet banking. Adopsi tersebut bertujuan untuk memudahkan pelanggan untuk mengakses layanan perbankan dimanapun dan kapanpun. Penelitian ini mempunyai tujuan untuk mengetahui pengaruh adopsi internet banking pada kinerja perbankan (proksi dengan Rasio ROE). Penelitian ini menggunakan beberapa variabel kontrol yaitu: ukuran, likuiditas, struktur modal, risiko kredit, biaya operasional dan CAR. Hasilnya adalah bahwa: Ukuran, Struktur Permodalan dan CAR berpengaruh positif pada kinerja bank, sedangkan Risiko Kredit, Biaya Operasional dan Likuiditas memiliki efek negatif pada kinerja bank. The use of information technology in many business aspects has influenced the development of information technology since the past few years. The banking industry is the one that has adopted internet banking as one of the information techlology forms. The main aim of adoption is to make customer easier in accessing the banking service in everywhere and at anytime. The main objective of this research is to examine the effect of internet banking adoption on banking performance (proxied with ROE Ratio). This research has some control variables; they are size, liquidity, capital structure, credit risk, operational expense and CAR. The findings show that size, capital structure and CAR has positive effect on bank’s performance, while Credit Risk, Operational Expense and Liquidity has negative effect on bank’s performance.
Testing of Technology Acceptance Model on Core Banking System: A Perspective on Mandatory Use Ambodo, Burhan Suryo; Suryanto, Rudy; Sofyani, Hafiez
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.12006

Abstract

This study aims to examine the acceptance of Core Banking System (CBS) which is mandatory use software. The objects of this research are teller, customer service, and back office Branch of Bank BPD DIY Wonosari. Data were measured using Likert scale in five range value. A number of 49 data were analyzed using Partial Least Square (PLS). The results showed that ease of use had no positive effect on symbolic adoption; attitudes toward usage and perceived conformance has a positive effect on symbolic adoption, ease of use and perceived compatibility has no effect on attitudes towards usage. Usability, satisfaction and compatibility that are felt to positively affect attitude toward usage. In the information technology model that is mandatory use, it is important to note the symbolic adoption of information technology therefore the performance of the user (employee/employee) can remain good. In particular for banking institutions that using CBS, it is important to improve the use of CBS, user satisfaction and CBS conformity with business processes, given the current banking business processes that are constantly expanding, there is no possibility of adjusting CBS to business processes at later.

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