cover
Contact Name
Nur Hayati
Contact Email
jaffa@trunojoyo.ac.id
Phone
-
Journal Mail Official
jaffa@trunojoyo.ac.id
Editorial Address
Jl. Raya Telang Kamal Bangkalan Madura
Location
Kab. bangkalan,
Jawa timur
INDONESIA
Journal of Auditing, Finance, and Forensic Accounting
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol 4, No 2 (2016): Oktober" : 6 Documents clear
KUALITAS LAPORAN KEUANGAN DAN KEPERCAYAAN STAKEHOLDER (Studi Pada Satuan Kerja Wilayah Kerja KPPN Mataram) Muhammad Naufal Arifin; Lillik Handajani; Alamsyah h
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2785

Abstract

 This study is intended to examine empirically influence of competency of human resource, roles of internal auditor, application of SAP, implementation of IT, and SPI towards quality of financial statement.  Furthermore, it also examines influence of trust of stakeholders, and roles of GGG as moderating variables. This research involves 53 organizational units of KPPN Mataram, which acquired WDP (qualified opinion) and TMP (disclaimer of opinion). Data is acquired through questionnaire. Findings of this study indicated that competency of human resources, application of IT and SPI affect positively towards quality of financial statements. Meanwhile, roles of internal auditor and implementation of SAP do not affect significantly.  In addition, quality of financial statements affect trust of stakeholders, but GGG is not able to act as moderating variable between quality of financial statements and trust of stakeholders. Implication of this study is that quality of financial statement can be improved by enhancing competency of human resources as the first step of realization transparency and accountability of financial statement.
PENGARUH KOMITMEN ORGANISASIONAL, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Survey Pada SKPD Sumbawa Dan Sumbawa Barat) Lukmanul Hakim; Thatok Asmony; Biana Adha Inapty
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2781

Abstract

This study was conducted to examine the effect of organizational commitment, the internal control system of government, and the leadership style of the performance of managerial work unit area in Sumbawa and Sumbawa Regency Government of West. The sampling technique used purposive sampling. The data were analyzed using multiple linear regression method. Results based on test data analysis showed that the p-value variable organizational commitment and internal control system of government has positive influence on managerial performance. While the leadership style variable did not show any effect on managerial performance. Based on the value of the F test showed that the variables of organizational commitment, the internal control system of government and leadership style were simultaneously had positive effect on managerial performance.
ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN Nur Laila Yuliani; Barkah Susanto; Farida Farida
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2919

Abstract

This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.
KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL Sulaiman Sulaiman; Abdullah Abdullah
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2782

Abstract

The purpose of this study is to demonstrate empirically whether human resources, infrastructure, information technology, organizational commitment, and accounting policies affect the readiness of the implementation of Government Accounting Standards based on accrual.The sample in this research is the employee who is in the sub-section of finance, assets, treasury and accounting fields, and field DPPKA budget of the city of Bengkulu. Respondents in this study amounted to 32 people. This study uses quantitative methods. The results of the study showed that the human resources, infrastructure, information technology, and organizational commitment positively affects the readiness of the implementation of Government Accounting Standards based on accrual. While the accounting policies are not influence on the readiness of the implementation of Government Accounting Standards based on accrual. The results of this study indicate that accounting understanding that each employee is not enough in the implementation of government accounting standards accrual basis.
MEMOTRET POLA FRAUD PADA RINCIAN OBJEK BELANJA YANG MENJADI TEMUAN BPK Siti sholihah; M. Nizarul Alim; Siti Musyarofah
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2783

Abstract

The purpose of this study to analyze the patterns of fraud on the 19 object details shopping becomes BPK in SKPD Mahkota. The reseach design is case study in SKPD Mahkota which SKPD with the biggest finding in Pemkab Singgasana. The informant is the financial manager at SKPD Mahkota. The results showed that fraud on the details of the object shopping becomes BPK in SKPD Mahkota occur starting from the planning stage, the stage of implementation and administration as well as the stage of reporting and accountability. Fraud in the third stage was conducted jointly by the planners, PPTK, treasurer and PPK.
DISKURSUS TAX AMNESTY MELALUI RUU PENGAMPUNAN NASIONAL (Potencial Fraud and Money Laundering Perspective) Hanif Yusuf Seputro; Yuyung Rizka Aneswari; I. Nyoman Darmayasa
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2784

Abstract

Objective of this study is to explore discourse and issues on tax amnesty, and give several feedbacks for improvement of implementation of tax amnesty.  This study employs descriptive method.  First finding of this study signify that the tax amnesty becomes one of options of the central government to achieve target of tax sector.  Second, Indonesia should learn from failure and success on implementation of tax amnesty in the prior period.  Third, RUU (draft of law) of national amnesty must be clear.  The amnesty is specific for tax.  Hence, there will be no possibility to do corruption (TIPIKOR), or even money laundry that use to be done after the corruption (TIPIKOR) is occurred.  Fourth, implementation of the tax amnesty programme should be followed by supporting policies, such as law of (UU) banking confidentiality and so on.  Fifth, tax amnesty is a policy that is expected by many parties to fix their SPT and make confession about their real tax; henceforth they will be more compliant on tax in the future.  Contribution of this study is to give positive discourse that can be used by the central government as feedback on tax amnesty policy as embodied in RUU national amnesty.

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