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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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APLIKASI MODEL PENERIMAAN TEKNOLOGI DALAM PENGGUNAAN SOFTWARE AUDIT OLEH AUDITOR
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 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.v2i2.1932

Abstract

Tujuan penelitian ini adalah untuk menguji faktor yang mempengaruhi penerimaan auditor dari perangkat lunak audit dengan menggunakan Model Penerimaan Teknologi (TAM). Data dikumpulkan dengan menggunakan metode survei melalui surat dan email yang dikirim ke auditor di 4 perusahaan-perusahaan CPA di Indonesia. Data dianalisis dengan menggunakan Partial Least Square (PLS). Metode tersebut merupakan metode alternatif Pemodelan Persamaan Struktur dengan menggunakan program aplikasi Smart PLS. Hasil penelitian ini menunjukkan bahwa ada hubungan positif antara perceived usefulness (PU) dan attitude terhadap penggunaan audit software (ATT), antara perceived usefulness (PU) dan actual use (AU), experience (EXP) dan perceived usefulness (PU), dan computer-self-efficacy (CSE) dan perceived ease of use (PEOU). Ada 2 faktor yang memiliki pengaruh signifikan baik secara langsung dan tidak langsung pada penerimaan auditor dari perangkat lunak audit. Perceived usefulnes mempunyai pengaruh positif secara langsung terhadap actual use (AU). The aim of this research is to test the factors, influencing the auditor acceptance of audit software by using Technology Acceptance Model (TAM). The data were collected by using survey method through mail and email delivered to the auditors in big 4 CPA’s firms in Indonesia. The data were analyzed by using Partial Least Square (PLS) method. It is the alternative method of Structural Equation Modeling (SEM) in which Smart PLS application program is applied. The results of this research indicate that there are positive relationship between perceived usefulness (PU) and attitude to the use of the audit software (ATT), between perceived usefulness (PU) and actual use (AU), between experience (EXP) and perceived usefulness (PU), and between computer-self-efficacy (CSE) and perceived ease of use (PEOU).  There are 2 factors that have significant influence on the auditor acceptance of audit software directly and indirectly. Perceived usefulness has positive influence to actual use directly.
Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.25672

Abstract

The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.
Kunci Sukses dan Peran Strategis Implementasi Akuntansi Berbasis Akrual
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.v7i2.4122

Abstract

Penelitian dilakukan untuk menganalisis kesuksesan Pemerintah Kota Semarang dalam implementasi akuntansi berbasis akrual. Penelitian ini juga menganalisis respon pelaku implementasi terhadap peran strategis akuntansi berbasis akrual dalam transparansi dan akuntabilitas. Metode penelitian menggunakan pendekatan kualitatif dengan melalukan studi kasus pada Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) Kota Semarang dengan cara mewancarai aktor kunci impelementasi. Hasil penelitian menunjukkan, keberhasilan implementasi akuntansi berbasis akrual Pemerintah Kota Semarang didukung oleh empat strategi utama yaitu komitmen pimpinan, pengembangan regulasi, pengembangan sistem informasi dan pengembangan sumber daya manusia. Adapun hambatannya dalam proses implementasi adalah SDM masih terbatas, dukungan teknologi informasi belum memadai, permasalahan aset tetap dan belum adanya petunjuk teknis bagi Pemda. Kesimpulan penelitian menunjukkan bahwa pelaku implementasi menunjukkan akuntansi berbasis akrual memiliki peran strategis dalam peningkatan transparansi dan akuntabilitas melalui pelaporan keuangan.The study focused on analysis of Semarang City Government's success in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang city government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. While the obstacles that occur in the implementation process is still limited human resources, information technology support is not adequate, the problem of fixed assets and the lack of technical guidance for local governments. Furthermore, based on the conclusions of the implementers shows accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.
PERAN INTERNAL AUDIT DALAM UPAYA MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI UNNES
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.v4i1.1961

Abstract

Penelitian ini bertujuan utuk melihat pengaruh peranan internal auditor dalam upaya mewujudkan Good University Governance (GUG), Studi Kasus pada Badan Audit Internal (BAI) Universitas Negeri Semarang (Unnes).  Sampel penelitian adalah Dekan, Pembantu Dekan Bidang Umum dan Administrasi, Kepala Bagian, Kasubbag Akuntansi dan Keuangan, Kepala Biro, Kepala UPT, Ketua Lembaga, Ketua Badan di lingkungan unit kerja Unnes, dengan  menggunakan Regresi Linier Berganda. Hasil menunjukkan bahwa terdapat pengaruh yang signifikan antara peran auditor internal terhadap Good University Governance. Jadi dapat dikatakan bahwa peningkatan peran auditor internal akan mempengaruhi tata kelola suatu institusi pendidikan. This research aims to analyze the internal auditor’s role to realize the Good Univercity Governance (GUG)., case Studies in Audit nternal Departement of Semarang State Univercity (Unnes). The sample of this research are The Deans, Administration Vice Dean, Head of Departement, and o Chief of Accounting and Financial Departement in Semarang Satet Univercity with multiple linear regression too. The result shows that there is a signifikant influence of internal aufitor’s role to Good Univercity Governance. The increasing of internal auditor’s role affect to educational institution’s governance.
The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables
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.v9i2.9733

Abstract

This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting. This Research is a population research with the number of respondents 52 State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus. Analysis method for hypothesis in this research used path analysis. The results of this research indicate that accrual basis government accounting standards and the capacity of human resources has a positive influence to the reliability of financial reporting, while accrual based government accounting standards have a positive effect on the capacity of human resource, but the capacity of human resources is not mediate the influence between accrual based government accounting standards to reliability of financial reporting. Conclusion of this study says that implementation of accrual based in Kudus District can support reliability of financial reporting and the capacity of State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus also supports the created of financial reporting reliability.
PENGARUH GAYA KEPEMIMPINAN, KOMITMEN, ORGANISASI, KUALITAS SUMBER DAYA, REWARD, DAN PUNISHMENT TERHADAP ANGGARAN BERBASIS KINERJA (Studi Empirik Pada Pemerintah Kabupaten Lombok Barat)
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2996

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh gaya kepemimpinan, komitmen organisasi, kualitas sumber daya, reward dan punishment terhadap implementasi anggaran berbasis kinerja pada Pemerintahan Kabupaten Lombok Barat. Pengambilan sampel dilakukan dengan metode purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil dari pengujian hipotesis di dalam penelitian ini menunjukkan bahwa gaya kepemimpinan berpengaruh negatif dan signifikan terhadap anggaran berbasis kinerja. Kualitas sumber daya dan reward berpengaruh signifikan terhadap anggaran berbasis kinerja. Komitmen organisasi dan punishment tidak berpengaruh terhadap anggaran berbasis kinerja. Secara simultan, gaya kepemimpinan, komitmen seluruh komponen organisasi, kualitas sumber daya, reward, dan punishment berpengaruh positif dan signifikan terhadap anggaran berbasis kinerja pada pemerintahan kabupaten Lombok Barat. This research aims to empirically examine the influance of Leadership Style, Organization Commitment, Quality of Resources, Reward, and Punishment regarding the implementation of Performance-Based Budgeting in the West Lombok Regency. Sampling was done with the purposive sampling. Analysis method the used is multiple linear regression. Results of hypothesis testing in this study indicate that leadership style has negative and significant impact of performance-based budgeting. Quality of Resources and reward has positive and significant impact of performance-based budgeting. While, Organization Commitment and Punishment not influence on the implementation of performance-based budgeting in the West Lombok Regency. Simultaneously, Leadership Style, Organization Commitment, Quality of Resources, Reward, and Punishment have a positive and significant influence on the implementation of performance-based budgeting in the West Lombok Regency.
ANALISIS VARIABEL KEUANGAN YANG MEMPENGARUHI KEBIJAKAN DEVIDEN
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 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.v3i2.1952

Abstract

Penelitian ini dilakukan untuk menguji pengaruh variabel keuangan yang terdiri dari: rasio pro-fitabilitas (return on assets), likuiditas (cash ratio), rasio hutang (debt to equity ratio), market value (earnings per share), dan perputaran total aset (total assets turnover) terhadap kebijakan dividen yang diproksikan dengan dividend payout ratio (DPR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2004-2008. Prosedur pemilihan sampel penelitian menggunakan purposive sampling sehingga menghasilkan 8 perusahaan yang memenuhi kriteria sampel. Data sekunder dikumpulkan dengan teknik dokumentasi bersumber dari Indonesian Capital Market Directory (ICMD), laporan keuangan, dan hasil Rapat Umum Pemegang Saham (RUPS). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini adalah secara simultan variabel ROA, CR, DER, EPS dan TATO berpengaruh terhadap DPR. Secara parsial variabel yang mempengaruhi DPR adalah CR, EPS dan TATO. Varabel lainnya, yaitu ROA dan DER ditemukan tidak berpengaruh terhadap DPR. This research was conducted to examine the influence of the financial variables which consists of: return on assets (ROA), cash ratio (CR), debt to equity ratio (DER), earnings per share (EPS), and total asset turnover (TATO) to the dividend policy that indicated by the dividend payout ratio (DPR) of listed manufacturing company in Indonesia Stock Exchange  2004 to 2008. The sample selection procedure used was a purposive sampling so that it produced eight companies that met the sample criteria. Se-condary data was collected by the documentation technique were obtained from the Indonesian Capital Market Directory (ICMD), financial statements, and the results of the Annual General Meeting of Shareholders. The analysis technique used was multiple linear regression analysis. The research found that five variables of kind of ROA, CR, DER, EPS dan TATO simultaneously influence to dividend payout ratio (DPR).  The three variables of  kind of CR, EPS and TATO partially influence to dividend payout ratio (DPR).
Segregation of Job Duties and Types of Personalityin Responding the Risks
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.v9i1.11999

Abstract

This study aims to analyze the implementation of tasks separation associating with analysis of personality. The object in this study consists of organizational structure and job description of employees in a credit department at one of the banks in Indonesia. This research uses a descriptive method that designed to collect data that describes characteristics of an interesting variable in a certain situation. Data collection consists of literature studies and field research and specific techniques that developed from field research including interviews, questionnaire collection, and field observation. The results show that placement of employees related to functions separation at Relationship Banking Officer unit in credit department does not meet management expectations. This unit has too many employees with various personality types and different respond to risks. Meanwhile, the employee placement at Account Officer unit in credit department has met the management expectation as well as the employee placement at Administration Staff Credit unit. It can be concluded that the procedure of function separation in credit department has been done in accordance with the criteria of the management.
DAMPAK KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK PADA KPP SEMARANG BARAT
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 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.v2i2.1937

Abstract

Penelitian ini ditujukan untuk melihat dampak kebijakan sunset policy terhadap kemauan membayar pajak pada KPP Semarang Barat. Teknik pengambilan sampel dalam penelitian ini adalah Cluster Proportional Random Sampling. Diperoleh sejumlah 85 wajib pajak pelaku usaha dengan perhitungan rumus Slovin. Metode pengumpulan data menggunakan angket dan dokumentasi. Analisis data menggunakan analisis regresi linier sederhana dengan bantuan program SPSS release 16. Hasil penelitian menunjukkan Ha diterima artinya bahwa ada pengaruh antara variabel kebijakan Sunset Policy terhadap kemauan membayar pajak. Disarankan  program Sunset Policy dapat diadakan kembali oleh pemerintah guna menambah wajib pajak dan meningkatkan penerimaan pajak. This study aims at knowing the impact of sunset policy to the willingness of paying tax at KPP Semarang Barat. The sampling technique used in this study is Cluster Proportional Random Sampling. Moreover, 85 business tax payers can be obtained by having Slovin formula calculation. The methods of data collection are questionnaires and documentation. The data was analyzed by using SPSS release 16. The results show that based on Ha accepted. It indicates that there is a great influence between policy variables of Sunset Policy on willingness to pay taxes. In other words, it can be said that  if the policy of the Sunset Policy is applied, mainly, in giving moere time for applying the policy, then it will make the taxpayers have willingness to pay. Then, the Sunset Policy program should be held again by the government to increase taxpayers and tax revenues.
Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24930

Abstract

The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 

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