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JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 22 No 2 (2024)" : 8 Documents clear
THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS AND THE FINANCING QUALITY ON PUBLIC HEALTH CENTER REMUNERATION SYSTEMS Amien, Khonsa Mawadda; Adam, Helmy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.42855

Abstract

ABSTRACTThis study aims to analyze the effect of the Accounting Information System (AIS) and the Financing Management Quality on the Remuneration System Quality, involving samples of 53 Regional Public Service Agency of Public Health Centers (Puskesmas BLUD) in the former Ex. Regional of Madiun. This research is a quantitative study. The data were obtained from primary sources by distributing questionnaires and analyzed by Partial Least Square (PLS). The result of the study exhibit that the remuneration system quality at the BLUD Puskesmas can be affected by the accounting information system and the quality of financing management. Financing management system is proven to be able to mediate the influence of accounting information system on the remuneration system quality. As such, public health centers should consider this study to control the information comprehensiveness for the basis of employee remuneration.Keywords: Health Financing; Remuneration; Information System ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) dan Kualitas Manajemen Pembiayaan terhadap Kualitas Sistem Remunerasi pada Puskesmas yang telah berstatus Badan Layanan Umum Daerah (BLUD) di Eks Karesidenan Madiun. Sampel penelitian berjumlah 53 BLUD Puskesmas. Penelitian ini merupakan penelitian kuantitatif. Data penelitian diperoleh dari sumber primer melalui penyebaran kuesioner. Metode analisis data menggunakan Partial Least Square (PLS). Hasil penelitian ini adalah kualitas sistem remunerasi pada BLUD Puskesmas dapat dipengaruhi oleh sistem informasi akuntansi dan kualitas manajemen pembiayaan. Kualitas manajemen pembiayaan terbukti dapat memediasi pengaruh sistem informasi akuntansi terhadap kualitas sistem remunerasi. Penelitian ini dapat menjadi pertimbangan puskesmas untuk mengontrol kelengkapan informasi yang menjadi dasar penerimaan remunerasi pegawai.Kata Kunci: Pembiayaan Kesehatan; Remunerasi; Sistem Informasi
DOES ROBUSTA COFFEE COMMONITY NEED A FUTURES CONTRACT? Paramu, Hadi; Sumardi, Nurul Afifah; Puspitasari, Novi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.52494

Abstract

ABSTRACTThe coffee commodity is faced with a major problem, namely significant world price fluctuations which create financial risks in international trade in coffee commodities. Coffee exporters must manage risks arising from fluctuations in the price of robusta coffee in the commodity market. On the commodity exchange, futures contracts are available on coffee commodities which can be used to hedge risks. The aim of this research is to analyze whether robusta coffee exporters should implement hedging strategies or not. The analysis method used is a Monte Carlo simulation approach. The simulation was carried out to estimate commodity prices at the maturity date of the futures contract based on 960 historical data on daily commodity prices. Based on 500 experiments (simulations) on spot prices, the simulation results show that hedging using futures contracts tends to be better not done. Coffee commodity transactions on the physical market are considered to generate better income for exporters.Keywords: Coffee; Futures Contract;Hedging; Simulation ABSTRAKKomoditas kopi dihadapkan permasalahan utama, yaitu fluktuasi harga dunia yang signifikan yang menimbulkan risiko finansial dalam perdagangan internasional komoditas kopi. Eksportir kopi harus mengelola risiko yang timbul karena fluktuasi harga kopi robusta di pasar komoditas. Pada bursa komoditas, tersedia kontrak futures pada komoditas kopi yang dapat digunakan untuk lindung nilai (hedging) atas risiko. Tujuan dari penelitian ini adalah untuk menganalisis apakah eksportir kopi robusta sebaiknya menerapkan strategi hedging atau tidak. Metode analisis data yang digunakan yaitu menggunakan pendekatan simulasi Monte Carlo. Simulasi dilakukan untuk mengestimasi harga komoditas pada masa jatuh tempo kontrak futures berdasarkan 960 data historis harga komoditas harian. Berdasarkan 500 kali percobaan (simulasi) pada harga spot, hasil simulasi menunjukkan bahwa hedging menggunakan kontrak futures cenderung lebih baik tidak dilakukan. Transaksi komoditas kopi pada pasar fisik dinilai menghasilkan pendapatan yang lebih baik untuk eksportir.Kata Kunci: Hedging; Kontrak Futures; Kopi; Simulasi
DETERMINANTS OF TAX AVOIDANCE IN INDONESIA Hartinah, Siti; Ais, Ghina Ridahatul
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.47042

Abstract

ABSTRACTThe research aims to understand and test that tax avoidance can be influenced by audit committees, political connections, CSR and profitability. The research uses a quantitative research approach and data sources are obtained from annual financial reports. The population was obtained from mining sub-sector companies in Indonesia. Meanwhile, to determine the sample using a purposive sampling technique with samples that met the criteria of 15 companies and were studied over a 5 years period, namely 2017-2021 with a total of 75 samples. Meanwhile, to test the data and analyze it using multiple linear regression with the SPSS version 27 measuring tool. The results of this research state that Tax Avoidance cannot be significantly influenced by the Audit Committee. Meanwhile, Tax Avoidance can be influenced in a significantly positive direction by Political Connections. Profitability and Corporate Social Responsibility have a negative effect on Tax Avoidance.Keywords: Audit Committee; CSR; Political Connections; Profitability; and Tax Avoidance. ABSTRAKPenelitian ini bertujuan untuk memahami dan menguji tax avoidance dapat dipengaruhi oleh komite audit, koneksi politik, CSR dan profitabilitas. Penelitian menggunakan metode dengan penelitian pendekatan kuantitatif dan sumber data diperoleh dari laporan keuangan tahunan. Populasi diperoleh dari perusahaan sub sektor pertambangan di Indonesia. Sementara itu, untuk menentukan sampel menggunakan teknik purposive sampling dengan sampel yang memenuhi kriteria sebanyak 15 perusahaan dan yang diteliti selama periode 5 tahun yaitu 2017-2021 dengan total 75 sampel. Sedangkan, untuk menguji data dan menganalisis menggunakan regresi linier berganda dengan alat pengukur program SPSS versi 27. Hasil dari penelitian ini menyatakan Tax Avoidance tidak dapat dipengaruhi secara signifikan oleh Komite Audit. Sementara itu, Tax dapat dipengaruhi dengan arah positif secara signifikan oleh Koneksi Politik. Untuk Profitabilitas dan Corporate Social Responsibility berpengaruh dengan arah negatif terhadap Tax Avoidance.Kata Kunci: CSR; Komite Audit; Koneksi Politik; Profitabilitas; dan Tax Avoidance.
THE ADOPTION OF CLOUD ACCOUNTING BY MSMES: THE ROLE OF DIGITAL VISION AND ITS IMPACT ON ECONOMIC SUSTAINABILITY Wahyudi, Sulkhanu Risqo; Purwantini, Anissa Hakim; Farida, Farida
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.52988

Abstract

ABSTRACTThis study draws on the Technology-Organization-Environment (TOE) framework to investigates how digital vision, serving as a proxy for intention, influences the adoption of cloud accounting. Furthermore, it evaluates the consequent effect of this adoption on the economic sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in the Yogyakarta Special Region. Using convenience sampling, a total of 163 culinary MSMEs that have adopted cloud accounting applications and digital payment methods were selected as the sample. The results of the study, analyzed using the SEM-PLS (Structural Equation Modeling - Partial Least Squares) technique, indicate that relative advantage, competitive pressure, and vendor support have a positive effect on digital vision. Moreover, digital vision drives MSMEs to adopt cloud accounting, which positively impacts economic sustainability. The organizational dimensions of top management support and organizational readiness were found to have no effect on the digital vision of MSMEs in the culinary sector. These findings have significant implications for MSME practitioners, the government, and cloud accounting vendors to support MSME sustainability.Keyword: digital vision; MSMEs; sustainability; TOE framework
MAINTAINING INTEGRITY: FRAUD HEXAGON ANALYSIS ENHANCING FINANCIAL STATEMENT FRAUD DETECTION Anggraeni, Firda; Suhadi, Suhadi; Hardiningsih, Pancawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.47897

Abstract

ABSTRACTThe objective of this study is to examine financial statement fraud through the lens of the fraud hexagon theory, which takes into account factors such as industry nature, CEO duality, external pressure, financial stability, ineffective monitoring, director changes, total accrual ratio, and political connections. Twelve securities that are listed on the Jakarta Islamic Index (JII) for before the pandemic (2018-2019) periods and the pandemic period (2020-2022) periods make up this research sample. This study applies Eviews 12 to panel data regression analysis techniques. According to this study, financial statement fraud is positively impacted by financial stability. Then, false financial statements are negatively impacted by the nature of the industry. External pressure, inadequate oversight, director changes, total accrual ratios, political ties, and CEO duality, on the other hand, do not appear to have any bearing on financial report manipulation. Based on this research, it is hoped that companies will disclose financial reports that reflect the real situation. Future researchers are advised to expand the sample scope and add different indicators to test factors in the hexagon fraud theory.Keywords: Fraud Hexagon; Financial Performance; Financial Report Fraud; Financial Stability; Non-Financial Performance ABSTRAKPenelitian ini bertujuan menganalisis kecurangan laporan keuangan melalui teori fraud hexagon, yang diukur dengan external pressure, financial stability, nature of industry, ineffective monitoring, change in director, total accrual ratio, political connection, dan CEO duality. Sampel penelitian ini terdiri dari 12 sekuritas yang tercatat di Jakarta Islamic Index (JII) periode sebelum pandemi (2018-2019) dan periode pandemi (2020-2022). Riset ini memakai teknik analisis regresi data panel dengan mengaplikasikan Eviews 12. Riset ini memperoleh hasil financial stability berpengaruh positif pada kecurangan laporan keuangan. Kemudian nature of industry memiliki pengaruh negatif terhadap kecurangan laporan keuangan. Sementara external pressure, ineffective monitoring, change in director, total accrual ratio, political connection dan CEO duality tidak menggambarkan adanya dampak atas manipulasi laporan keuangan. Berlandaskan riset ini, diharapkan perusahaan mengungkapkan laporan keuangan yang mencerminkan keadaan sesungguhnya. Peneliti berikutnya dianjurkan memperluas cakupan sampel dan menambah indikator berbeda untuk menguji faktor pada teori kecurangan hexagon.Kata Kunci: Fraud Hexagon; Performa Keuangan; Kecurangan Laporan Keuangan; Kinerja Non Keuangan; Stabilitas Keuangan
STOCK MARKET INDICATORS AND NIGERIAN ECONOMY Adekunle, Adewale Abass; Adeyinka, Adewole Joseph
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.46740

Abstract

ABSTRACTThis study examines the impact of stock market indicators on economic growth in Nigeria. The research used an expo-facto design and purposive sampling, employing ARDL to analyze the effects of stock market indicators on Nigeria's economic growth. Data was sourced from Central Bank of Nigeria Statistical Bulletin. The overall findings revealed correlation value of 0.628 which indicate a moderate positive correlation between the predictors Equity (LEQ), Corporate Bond (LCB), All-Share Index (LALS), and Inflation (INFLA) and GDP. The study also revealed F statistic of 4.237 with a significance level of 0.009 which confirms that the model is statistically significant, meaning that there is significant relationship between the dependent and independent variables. The study recommendations that the policymaker should not only rely on the value of bond as the driver on economic growth in Nigeria. The investors can be encouraged to diversify their investment across different asset classes which serve as long-term investment strategy rather than focusing on the stock market equities. This is because the economic cycle and market trend can change over time and this will mitigate risk that is associated with volatile equity market and take into account broader economic trend and potential growth over time. The Nigeria stock market regulators should always review rules and regulations guiding the activities of buying and selling on the market in order to promote efficiency in price movement of stock market.Keywords: All Share Indexes; Gross Domestic Product; Stock Market Corporate Bonds; Stock Market Equities.
DETERMINANTS OF POTENTIAL PARKING FEE FRAUD IN THE CITY OF MATARAM Majdi, Alfin Haerul; Inapty, Biana Adha
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.51948

Abstract

ABSTRACTParking levy is one of the official sources of revenue for local governments that are collected and managed to improve the social welfare of the people in their area. The potential for parking levy revenue in Mataram City is quite large, but for the last five years the realization of parking levy revenue has never been achieved. The goals of this study were to find out the factors that result in the non-realization of parking levy revenue in Mataram City. The research population is all parking attendants who are officially registered on the parking attendant information system application (Sijukir) with a sample size of 40 parking attendants, sampling using purposive sampling. This research is in the form of quantitative research through questionnaires with multiple linear regression analysis. The theoretical basis used is to use the hexagon fraud theory developed by Vousanis in 2019. The research results state that the variables of economic pressure, supervision and rationalization have a positive effect on the potential parking fee fraud. The ability variable has negative effect on the potential for parking fee fraud, while the arrogant attitude and collusion variables have no effect on the potential for parking fee fraud in Mataram City.Keywords: Fraud Hexagon Theory, Potential Fraud, PAD, Parking Levy ABSTRAKRetribusi parkir adalah satu dari sekian sumber pendapatan resmi pemerintah daerah yang dipungut dan dikelola untuk meningkatkan kesejahteraan sosial masyarakat di daerahnya. Potensi penerimaan retribusi parkir di Kota Mataram cukup besar, tetapi selama lima tahun terakhir realisasi penerimaan retribusi parkir belum pernah tercapai. Tujuan penelitian ini yaitu guna meninjau faktor-faktor yang menyebabkan kegagalan realisasi pendapatan retribusi parkir di Kota Mataram. Populasi penelitian adalah semua juru parkir yang terdaftar secara resmi pada aplikasi Sistem Informasi Juru Parkir (Sijukir) dengan jumlah sampel yaitu 40 juru parkir, pengambilan sampel menerapkan purposive sampling. Penelitian ini berupa penelitian kuantitatif melalui kuesioner dengan analisis regresi linier berganda. Landasan teori yang digunakan yaitu menggunakan theory fraud hexagon yang digagaskan oleh Vousanis pada tahun 2019. Hasil penelitian menyatakan bahwa variabel tekanan ekonomi, pengawasan dan rasionalisasi berpengaruh positif terhadap potensi fraud retribusi parkir. Variabel kemampuan berpengaruh negatif terhadap potensi fraud retribusi parkir, sedangkan variabel sikap arogan dan kolusi tidak berpengaruh terhadap potensi fraud retribusi parkir di Kota Mataram.Kata Kunci: Fraud Hexagon Theory, Potensi Fraud, PAD, Retribusi Parkir
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND ACTIVITY ON THE SHARE PRICE WITH LIQUIDITY RATIO AS MODERATING VARIABLE Kawijaya, Jovita Zefanya Stephanie; Simorangkir, Enda Noviyanti; Tarigan, Aremi Evanta
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.52122

Abstract

ABSTRACTStock prices can be predicted using financial ratios. Researchers in this study only examined Profitability, Activity, Leverage, and Liquidity ratios. This research examines and analyzes stock prices on companies on the ISE or Indonesia Stock Exchange with Tbk status, 2019 – 2022. The variables tested are profitability, activity, and leverage, using liquidity as a moderating variable. The quantity intended selection was relating to using a purposive sampling method with historical data acquired from IDX website, www.idx.co.id. The data analysis process was related to using PLS Algorithm calculations on SmartPLS to exercise the hypothesis. The research results cause that profitability and activity have a significant bring on stock prices, while leverage is not significant result on share prices. Apart from that, the moderating variable of liquidity only has a significant bring on share prices as an independent variable because, with its position as a moderating variable, liquidity does not significantly result to the profitability, activity, and leverage variables. The effect of research provides sufficient insight that share prices generally have a greater influence on investor behavior.Keywords: Profitability; Activity; Leverage; Share Price; Liquidity ABSTRAKHarga saham dapat diprediksi dengan menggunakan rasio keuangan. Peneliti dalam penelitian ini hanya meneliti rasio Profitabilitas, Aktivitas, Leverage, dan Likuiditas. Penelitian ini menguji dan menganalisis harga saham pada perusahaan di BEI atau Bursa Efek Indonesia yang berstatus Tbk, tahun 2019 – 2022. Variabel yang diuji adalah profitabilitas, aktivitas, dan leverage, dengan menggunakan likuiditas sebagai variabel moderasi. Pemilihan kuantitas yang dimaksud adalah dengan menggunakan metode purposive sampling dengan data historis diperoleh dari website IDX, www.idx.co.id. Proses analisis data terkait dengan penggunaan perhitungan Algoritma PLS pada SmartPLS untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas dan aktivitas berpengaruh signifikan terhadap harga saham, sedangkan leverage tidak berpengaruh signifikan terhadap harga saham. Selain itu, variabel moderasi likuiditas hanya mempunyai pengaruh yang signifikan terhadap harga saham sebagai variabel independen karena dengan posisinya sebagai variabel moderasi, likuiditas tidak berpengaruh signifikan terhadap variabel profitabilitas, aktivitas, dan leverage. Pengaruh penelitian memberikan wawasan yang cukup bahwa harga saham secara umum mempunyai pengaruh yang lebih besar terhadap perilaku investor..Kata Kunci: Profitabilitas; Aktivitas; Leverage; Harga Saham; Likuiditas

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