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[Joint impact of Philanthropy and Corporate Reputation on Firm Value ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i1.21747
<![CDATA[This study investigates the effect of philanthropy on firm value with company reputation as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesian Stock Exchange during (IDX) 2015 - 2017. Total samples are 38 companies for the 3 years selected by purposive sampling. This study uses secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each company’s official website. The results of the analysis show that the effect of philanthropy on firm valuehas a non-significant effect. The findings also indicate that corporate reputation is able to moderate the influence of philanthropy on firm value. This finding implies that the role of corporate reputation is very important for the survival of the company. The good relationship between the company and their stakeholders, especially the community through philanthropic activities will increase the firm value and corporate reputation.]]>
<![CDATA[Akuntansi Nir-Tuhan: Salahkah Aku? (Budaya Barat Menggugat) ]]>
<![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.v6i2.3255
<![CDATA[Penelitian ini akan menguji apakah ketiadaan Allah dalam praktik akuntansi budaya barat merupakan sebuah kesalahan, yang mana budaya barat menggunakan agama Kristen Katolik Roma dan praktek akuntansi yang digunakan dalam penelitian ini adalah PSAK 46 tentang pajak tangguhan. Beberapa peneliti akuntansi menyatakan bahwa akuntansi yang ada mengakomodasi kapitalisme. Selain itu, beberapa peneliti juga mempertanyakan tidak adanya agama dalam akuntansi. Sedangkan agama harus dianggap sebagai perilaku manusia yang mendasari kekuasaan, sehingga budaya yang dapat dilihat sebagai pengaruh penting pada pengembangan kebijakan dan praktik akuntansi. Tidak adanya Allah dalam akuntansi selalu menyalahkan budaya barat sebagai penyebabnya. Artikel ini menunjukkan bahwa budaya barat sangat mendorong warganya untuk membayar pajak. Sementara aturan akuntansi yang diatur dalam PSAK 46 bahkan mengakomodasi perencanaan pajak yang bertujuan untuk meminimalkan pajak yang dibayarkan kepada Negara. Artikel ini memberi kita refleksi: apakah kita masih akan menyalahkan budaya barat sebagai penyebab tidak adanya Allah dalam Praktek Akuntansi? This study will examine whether is nonexistence of God in the accounting practice is western culture’s mistake, which western culture that will be used are the Roman Catholic religion and the accounting practices used in this study is PSAK 46 about deferred tax. Some accounting researchers stated that the existing accounting accommodate capitalism. Moreover, some researchers also questioned the absence of religion in accounting. Whereas religion should be considered as a power underlying human behavior, so that culture can be seen as an important influence on the development of accounting policies and practices. Nonexistence of God in accounting always blaming western culture as the cause. This article shows that the western culture strongly encourages its citizens to pay taxes. While the accounting rules contained in PSAK 46 even accommodate tax planning that aims to minimize taxes paid to the state. This article gives us a reflection: are we still going to blame the western culture as the cause of nonexistence of God in Accounting?]]>
<![CDATA[PENGARUH KUALITAS INFORMASI, KEMAMPUAN INDIVIDUAL, DAN NORMA SUBYEKTIF TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MENGGUNAKAN INTERNET SEBAGAI MEDIA SUMBER PUSTAKA (Studi Empiris di UNDIP dan UNIKA Soegijapranata Semarang) ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v5i1.2560
<![CDATA[Penelitian ini menggunakan Technology Acceptance Model (TAM) sebagai model dasar penelitian dan Theory of Planned Behavior (TPB) untuk melengkapi TAM. Data yang digunakan diambil dari 210 questionaire yang didistribusikan di fakultas ekonomi Universitas Diponegoro dan Universitas Katolik Soegijapranata Semarang. Data dianalisis dengan menggunakan Structural Equation Model (SEM) dengan AMOS 19.0. Hasil dari penelitian tersebut adalah bahwa kualitas informasi secara signifikan mempengaruhi ketertarikan mahasiswa dalam menggunakan internet sebagai media sumber pustaka jika dilihat dari kegunaannya dan dan kemudahan dalam menggunakannya. Selanjutnya hasil penelitian ini juga memperlihatkan bahwa kemampuan individu (computer self-efficacy and knowledge of search domain) berpengaruh secara signifikan pada ketertarikan mahasiswa dalam menggunakan internet jika dilihat dari kemudahan dalam penggunaannya. Kemudian, norma subyektif mempengaruhi ketertarikan mahasiswa secara langsung walaupun kegunaan ataupun kemudahan dalam penggunaanny tidak diperhatikan. This study uses the Technology Acceptance Model (TAM) as a basic research model and the  Theory of Planned Behavior (TPB) to complete the TAM. The data are derived from 210 questionnaires, distributed at the Economics Faculty of Diponegoro University and Soegijapranata Catholic University Semarang. The data analysis is processed by using the Structural Equation Model (SEM) with AMOS 19.0.The result of study states that the quality of information significantly affects the students’ interest in using the Internet as a media of literaturesource if it is viewed from its  usefulness and  ease of use. This study also shows that the individual ability (computer self-efficacy and knowledge of search domain) has a significant effect on the students’ interest in using the internet as a literature source, if it is viewed from its ease of use. Then, the subjective norms directly affects the students’ interest in using the Internet as a literature source even though its usefulness or ease of use is neglected.]]>
<![CDATA[Effectiveness of Education Module Implementation on Increasing Islamic Financial Literacy and Halal Literacy of MSMEs Perpetrators ]]>
<![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.v10i1.12516
<![CDATA[This research was conducted to measure the impact of the implementation of Islamic Financial Literacy Education Module and Halal Product for Micro, Small and Medium Enterprises (MSMEs). The population in this study is the perpetrators of SMEs that run their business in the region of Yogyakarta Special Region. The sampling technique used is purposive sampling so that the sample used is 60 with the division of 30 experimental group and 30 people as the control group. Development of media using ADDIE model. Educational module has been through the phase of analysis, design, development, and implementation of MSMEs. At the evaluation stage, measurements are made to the perpetrators of SMEs with paired t test. The results of effectiveness test show the use of Islamic Financial Literacy Education Module and Halal Product can increase Islamic financial literacy and halal literacy of MSMEs perpetrators. Increased Islamic financial literacy and halal literacy can be seen from the average score before and after the use of Islamic financial literacy learning module and halal literacy. The conclusion of this research is a module with an important syariah theme done to provide ease in the transfer of knowledge of Islamic financial management and halal literacy for MSMEs.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PADA KPRI DI KUDUS ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v3i1.1940
<![CDATA[Permasalahan dalam penelitian ini adalah apakah likuiditas, profitabilitas dan size mempengaruhi pengungkapan laporan keuangan KPRI. Populasi dalam penelitian ini yaitu KPRI di Kabupaten Kudus yang berjumlah 45 KPRI. Dengan teknik purposive sampling diperoleh sampel 25.Variabel penelitian terdiri dari likuiditas, profitabilitas, size dan luas pengungkapan. Data yang digunakan berupa data sekunder yang diambil dengan teknik dokumentasi. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan tingkat pengungkapan laporan keuangan masih tergolong kurang lengkap. Secara simultan likuiditas, profitabilitas, dan size mempengaruhi pengungkapan wajib. Secara parsial likuiditas tidak mempengaruhi luas pengungkapan wajib dikarenakan tingkat likuiditas KPRI yang over liquid sedangkan profitabilitas dan size mempengaruhi luas pengungkapan wajib. The problem in this study is whether liquidity, profitability and size influence the disclosure of KPRI financial report. The population in this study was forty five KPRI in Kabupaten Kudus. Then, purposive sampling technique was used for obtaining 45 KPRI. The variables for this study are liquidity, profitability, size and to what extent the financial statement is disclosed. The data used were secondary data taken by using technical documentation. The data is analyzed by using multiple linear regression. The result shows that the disclosure of financial statements have not ben enough completed yet Simultaneously, liquidity, profitability, and size affect the mandatory disclosure. Partially, liquidity does not have much influnce on the mandatory disclosure. It is due to an over-liquid KPRI. Meanwhile, profitability and size affect the mandatory disclosure.]]>
<![CDATA[Gender Differences in The Adoption of Mobile Banking: Review of Using TAM on Banking Customers ]]>
<![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.v8i1.9141
<![CDATA[Mobile banking as a manifestation of the use of technology in the banking sector, has a very massive deployment level. This study focuses on the use of mobile banking technology as one of the products of information technology in the banking field. Gender differences of mobile banking users empirically shown to be affected by several factors that can be identified through modeling framework technology acceptance model (TAM), including: perceived usefulness and perceived ease of use.]]>
<![CDATA[PENGARUH PENDIDIKAN AKUNTANSI BERBASIS SYARIAH-NON SYARIAH DAN KECERDASAN EMOSIONAL TERHADAP SIKAP ETIS MAHASISWA ]]>
<![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.v1i2.1917
<![CDATA[Tujuan dari penelitian ini adalah untuk mencari bukti empiris pengaruh EQ terhadap sikap etis mahasiswa. Populasi dari penelitian ini adalah  mahasiswa UNNES, UNDIP UNISULA dan UNIMUS. Sampel dikumpulkan dengan menggunakan kuesiner untuk menanyakan tingkat pemahaman agama, EQ dan sikap etis yang dimilik mahasiswa. Jumlah sampel akan dibagi menjadi 2 kelompok yang terdiri masing-masing 55 mahasiswa. Analisis data menggunakan linear regre-ssion. Hasilnya menunjukkan bahwa model non syariah mempunyai adjusted R lebih tinggi daripada model syariah. Selain itu, bukti empiris mengenai pengaruh tingkat pemahaman agama dan EQ terhadap sikap etis ditemukan disetiap model. Berdasarkan tes, dapat disimpulkan bahwa pendidikan akuntansi – syariah dan non-syariah dapat mempengaruhi sikap etis. Selain itu masing-masing kelompok memiliki tingkat pemahaman agama dan sikap etis yang berbeda. Abstract The objectives of the research are to find out empirical evidence of the influence Syariah Accounting Education and emotional quention (EQ) to etical Behavior at student in University. The population of this study are students of UNNES, UNDIP and UNISULA, UNIMUS. The sample are collected by distributing questionare to ask them about their religion understandingss, EQ and students’ ethical behavio. In this case, the samples are categorized as Syariah group and Non Syariah group. Each group consists of 55 students. Llinear regression was employed to analyze the data.The result of this research is that  Non Syariah Model has higher adjusted R than Syariah Model. In short, syariah accounting education and non – syariah  accounting education influence the students’  ethical behavior, and every group has different religion understanding.Keywords: religion understanding; ethical behavior; emotional quention]]>
<![CDATA[Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia ]]>
<![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.v11i2.19385
<![CDATA[This study aims to examine and analyze the effect of intellectual capital on firm financial performance and market performance. The company studied is the financial sectors High IC Intensive companies listed in Indonesian Stock Exchange (IDX). 52 companies in period of 2014- 2017 are chosen for sample. Independent variable used are the intellectual capital measured using VAIC and MBIC, while the data analysis technique used double linier regression. The results showed that the intellectual capital (VAIC) effect the company's financial performance Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and market performance. Meanwhile, intellectual capital (MBIC) affect the company's financial performance Return On Assets (ROA), Earning Per Share (EPS), but it didn't effect the market performance.]]>
<![CDATA[PENGEMBANGAN SISTEM AKUNTANSI BERBASIS INFORMATION AND COMMMUNICATION TECHNOLOGY (ICT) PADA SEKOLAH UNGGULAN DI KOTA SEMARANG ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i1.3246
<![CDATA[Penelitian ini bertujuan mengembangkan sistem informasi akuntansi pada sekolah unggulan di wilayah kota Semarang yang berdasarkan pada kebutuhan user, mengakomodir kebijakan yang telah ditetapkan oleh Kementerian Pendidikan dan Kebudayaan, serta mengacu pada ISO 9001. Metode penyusunan sistem informasi akuntansi menggunakan model information sistem development methods. Analisis identifikasi kebutuhan informasi akuntansi menggunakan mix method, dengan mengkolaborai persepsi stakeholder sekolah dan kebutuhan internal sekolah. Hasil penelitian menunjukkan adanya pemetaan kebutuhan sistem informasi keuangan dan manual prosedur sistem informasi akuntansi sekolah unggulan di Kota Semarang yang terdiri dari Sistem Informasi Penganggaran (SiAnggar), Sistem Informasi Keuangan (SiKeu), Sistem Informasi Akuntansi (SiAkun). Dalam hal ini Sistem Informasi Akuntansi dibagi lagi menjadi tiga Sistem Akuntansi Manajemen, Sistem Akuntansi Keuangan, Sistem Akuntansi Aset. This study aims to develop a system of accounting information at outstanding schools in Semarang city which is based on the need of the users, and to accommodate the policy defined by the Ministry of Education and Culture based on ISO 9001. In formulating the accounting information systems, a model information system development method is used. Identification of needs analysis employs mixed method of accounting information by collaborating perception of the stakeholders involved at schools and internal needs of the school. The results show that there is mapping on the need of financial information systems and manual procedures of accounting information systems at the top schools in Semarang city consisting of Budgeting Information System (SiAnggar), Financial Information System (SiKeu), Accounting Information Systems (SiAkun). In this case, the Accounting Information Systems is subdivided into three Accounting Management System, Financial Accounting Systems, and Asset Accounting Systems.]]>
<![CDATA[VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v2i2.1931
<![CDATA[Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu. Menggunakan model Ohslon, hipotesis yang dikembangkan adalah (1) laba dan nilai buku ekuitas berhubungan positif dengan harga saham, dan (2) ada penurunan atau peningkatan patern relevansi nilai tambahan. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode 1998-2007. Hasilnya menunjukkan bahwa earnings dan nilai buku ekuitas terkait secara positif dengan harga saham dan relevansi nilai laba menurun sementara ekuitas nilai buku ekuitas selama periode pengamatan. This research investigates the value of relevance volatility patern of earnings and book value equity. It is predicted that the volatility of value relevance is associated with the time horizon. Using the Ohslon model, the hypothesis developed are: (1) earnings and book value equity are associated positively with the stock price (2) There is decrease or increase patern of incremental value relevance. The sample used in this research is manufacturing companies listed in ISE (Indonesia Stock Exchange) during 1998-2007 periods. The result shows that earnings and book value equity are related positively with stock price and value relevance of earnings is decreasing while book value equity is increasing during the observation periods.]]>
