Jurnal Dinamika Akuntansi
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.
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571 Documents
<![CDATA[Assessment of Official Bond as an Intangible Asset and Its Implications on the Restitution of State Losses Due to Violations Against the Official Bond at the Ministry of Finance ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v8i2.9312
<![CDATA[Official Bond is a common form of engagements in an education institution funded by an agency. The engagements result that the granted parties must work for a certain period. The violation against this official bond will cause disadvantages for the agency that has funded the educational process that is subject to claims for compensation against the offending party. One of the government agencies that implement the official bond is the Ministry of Finance. Based on the data from 2010-2014, the state losses due to the violations against the Official Bond in the Ministry of Finance showed less optimal performance. One of important obstacles in the completion of the bond violations is the difficulty in determining the value of the state losses. This paper aims to develop the possibilities of the Official Bond recorded as an Intangible Asset and its implications toward the restitution of the state losses due to the violations against the official bond at the Ministry of Finance.]]>
<![CDATA[PERSEPSI STAKEHOLDER SEKOLAH TERHADAP TINGKAT KEPENTINGAN PENYAJIAN LAPORAN KEUANGAN ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v1i2.1915
<![CDATA[Akuntansi pendidikan memberikan arti penting dalam menjamin akuntabilitas penyelenggaraan pendidikan dari lembaga atau organisasi pendidikan. Berdasarkan rumusan masalah, maka penelitian ini bertujuan untuk memperoleh bukti apakah terdapat perbedaan persepsi antara penyelenggara sekolah (internal stakeholder) dengan eksternal stakeholder mengenai tingkat kepentingan penyajian laporan keuangan demi terwujudnya good governance pada instansi pendidikan. Hasil penelitian menunjukkan bahwa persepsi antara penyelenggara sekolah (internal stakeholder) me-ngenai tingkat kepentingan penyajian laporan keuangan demi terwujudnya good governance pada instansi pendidikan tidak berbeda secara signifikan dengan persepsi para eksternal stakeholder. Hal ini telah dibuktikan dalam pengujian hipotesis dengan menggunakan Wilcoxon Rank Test. Hasil penelitian dengan menggunakan uji Wilcoxon Rank Test menunjukkan hipotesis diterima. Abstract Educational accounting is important for ensuring the accountability of teaching and learning process in educational institutions. Based on the problems that come up, this study aims for having empirical evidence. It is whether there is a different perception between the internal stakeholders and the external stakeholders. The perception concerns with the importance of financial statements presentation for the realization of good governance in educational institutions. The results show that  the perceptions of internal stakeholders and external stakeholder are not different significantly. It has been proven that the hypothesis tested by the Wilcoxon Rank Test is accepted.Keywords: annual report; internal stakeholders; eksternal stakeholders]]>
<![CDATA[Tax Based on Double Income Taxpayer Perspective ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v11i2.16613
<![CDATA[This research is a case study approach. This research is a qualitative study using the interpretive paradigm. The data collection technique of this study used interviews with the Miles and Hubberman data analysis techniques. The purpose of this study was to determine the point of view of the fairness of the tax amnesty policy of taxpayers with multiple incomes. Taxpayers with double income in question are employees who own a business as additional income. The informants from this study were employees of Civil Servants (PNS) who also owned businesses and employees of State-Owned Enterprises (BUMN) who also had businesses in addition to their main work. Tax amnesty is one form of complex Government reform. Pros and cons of tax amnesty are increasingly visible from the public response especially for those who feel they are victims of wrong targets. The results of this study show justice from the subjective point of view of obedient and non-compliant Taxpayers, subjective justice from the perspective of PNS and BUMN, and justice based on the objective side.]]>
<![CDATA[Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Pemoderasi ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i2.3250
<![CDATA[Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan (ROA) terhadap nilai perusahaan dan menguji pengaruh alokasi biaya corporate social responsibility (CSR) dalam memoderasi hubungan kinerja keuangan terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data dalam penelitian ini menggunakan metode regresi berganda untuk mengetahui pengaruh variabel-variabel yang terkait dalam penelitian. Hasil penelitian adalah secara parsial variabel kinerja keuangan (return on asset) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Selanjutnya secara parsial variabel corporate social responsibility mampu memoderasi hubungan kinerja keuangan terhadap nilai perusahaan. The purpose of this study is to examine the effect of financial performance (ROA) toward the corporate value and to examine the effect of cost allocation of corporate social responsibility (CSR) in moderating the relationships of financial performance toward the corporate value of food and beverage companies listed in Indonesia Stock Exchange (IDX). In the analysis of the data, multiple regression analysis is used to determine the effect of the variables involved in this study. The results of the study show that partially financial performance (Return on Assets) does not significantly affect the corporate value. Furthermore, corporate social responsibility is able to partially moderate the effect of the financial performance relationship toward corporate value.]]>
<![CDATA[PENERAPAN BALANCE SCORECARD SEBAGAI TOLAK UKUR KINERJA PADA KPRI DI JAWA TENGAH ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v1i2.1918
<![CDATA[Tujuan penelitian ini adalah menerapkan penilaian kinerja berdasarkan balanced scorecard pada badan usaha Koperasi Pegawai Republik Indonesia di Jawa Tengah, mengidentifikasi kinerja secara keseluruhan badan usaha Koperasi Pegawai Republik Indonesia di Jawa Tengah berdasarkan perspektif balanced scorecard. Responden yang yang digunakan adalah pengurus dan pengawas pada 74 KPRI di 30 Kabupaten di Jawa Tengah. Hasil penelitian ini adalah perbaikan terhadap kegiatan manajemen difokuskan pada indikator-indikator baik dalam indikator hasil akhir maupun indikator proses (leading) yang memiliki gap-gap besar antara kinerja aktual dengan standar yang telah ditetapkan. Analisis BSC memberikan sebuah perspektif yang lebih luas bagi KPRI berhubungan dengan posisi persaingannya maupun kebijakan-kebijakan serta keputusan-keputusan  strategis yang akan diambil. AbstractThe objective of study is for applying the performance assesment, based on balanced scorecard in Koperasi Pegawai Republik Indonesia, Central Java and for identifying the whole performance of Koperasi Pegawai Republik Indonesia in Central Java, based on the perspective of balanced scorecard. The respondents are the staff and the supervisor in 74 KPRI in 30 Kabupatens, Central Java. The findings shows that the reparation on management activities focuses on both leading indicator and product indicator. They have great gaps between actual performance and given standard. The BSC analysis gives a wider perspective, relates to the competition position, the policies and strategic decisions  for KPRI.Keywords: balanced scorecard; KPRI; performance assesment]]>
<![CDATA[The Determinants of Frauds in Local Governments ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.29137
<![CDATA[AbstractCorruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions (inkracht). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Keywords: corruption; local governments; fraud diamond theory]]>
<![CDATA[The Influence of Audit Committee and Ownership Structure on Earnings Management ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v8i1.9114
<![CDATA[The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.]]>
<![CDATA[Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v11i1.19264
<![CDATA[This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable. Variables examined in this research consisted of tax amnesty measured with dummy variable, tax avoidance which measured with shot-run tax avoidance (CETR), and firm value measured using Tobins’ Q. The sample which is used in this research was extracted with using proportional sampling. After reduces with several criteria, 287 firms are determined as samples. The results showed that tax amnesty effect on tax avoidance, tax avoidance effect on tax amnesty, tax amnesty effect on firm value, and tax avoidance is not as intervening variable.]]>
<![CDATA[SURVEY KINERJA DOSEN PEMBIMBING SKRIPSI DAN KUALITAS SKRIPSI MAHASISWA AKUNTANSI STIE MALANGKUCECWARA ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i2.2170
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja dosen pembimbing skripsi dan kualitas skripsi mahasiswa STIE Malangkucecwara. Penelitian ini menggunakan metode survey. Variabel dalam penelitian ini adalah pengukuran kinerja, keterbukaan dosen pembimbing, kesadaran diri dosen pembimbing, kepuasan mahasiswa dan kualitas skripsi. Hasil penelitian menunjukkan bahwa (1) kinerja pembimbingan dosen memiliki angka tinggi, yaitu 2,90 (2) kesadaran diri dosen pembimbing sebesar menunjukkan angka 2,76 (3) kepuasan siswa terhadap kinerja dosen pembimbing menunjukkan angka 2,90 dan (4) kualitas skripsi menduduki tingkat tertinggi yaitu 3,20. This research aims to know the performance of accounting final project supervisors and the quality of students’ final projects of STIE Malangkucecwara. Survey is used in this research. Then, the variables used in this study are performance measurement, supervisor openness, supervisor’s self-awareness, student satisfaction and the quality of final project. The survey results indicate that (1) the lecturers’ supervision of performance has the high value which is 2.9 (2) the supervisor’s self-awareness lecturers has got 2.76. (3) the satisfaction of students to the supervisor’ performance shows 2.90, and (4) the quality of final projects has the highest rate that is 3.20.]]>
<![CDATA[The Effect of Pyramidal Ownership Structure to the Financing Policies and Firm Value in Indonesia: Cronyman as Moderating Variable ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i1.12878
<![CDATA[The research to examine the effects of ownership structures on financing policies and firm valuation. The populations are all listed companies in Indonesia Stock Exchange for period of 2013 and 2015. The sample selection technique used purposive sampling and resulting in a final sample of 72 listed firms. Empirical tests are conducted using multiple regressions and two stages least squares regression to test the simultaneous relationship between ownership structure, financing policies and firm value. The estimated results provide support for the hypotheses proposed that the separation of cash flow rights and control rights have led the use of excess leverage among pyramidal companies to preserve ultimate owner’s control. However, we failed to find a significant relationship between firm’s leverage and firm’s value. The conclusion is the simultaneounity relation between ownership structure, leverage and firm value appear that only the ownership structure significantly related with leverage and firm value. Also firm value and leverage ownership impact the ownership structure. Meanwhile, leverage does not appear to have a significant relation with the firm value, or the other way around.]]>
