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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 223 Documents
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PENINGKATAN PENILAIAN RISIKO OLEH RISK-BASED INTERNAL AUDITING MELALUI AGILE AUDIT PLANNING PADA ERA NEW NORMAL Wicaksono Bagus Dewandaru; Ranti Widiastuti; Zahra Wanda
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.20164

Abstract

Every business organization is currently faced with various large-scale business risks caused by the COVID-19 pandemic and government policies that limit the company's business flow. The business flow from upstream to downstream is disrupted due to the pandemic that occurs and the transition during the new normal period which affects organizational performance, for example, MSMEs. The role of internal auditing is very necessary to ensure that operational performance continues to run effectively and optimally under the uncertainty of the new normal era. Accountants as internal auditors with the concept of risk-based internal auditing must respond and quickly mitigate various risks that may occur as an effort to assist management. The concept of agile portfolio management, namely agile audit planning, is considered relevant in this condition, agile approach is widely studied as a solution in improving internal audit performance. Agile audit planning is considered to be more flexible and effective than traditional audit procedures. This paper provides a solution in increasing risk assessment for internal auditors in the form of risk assessment to mitigate the risks in business uncertainty due to pandemics, which is implemented in local MSME with the aim of assisting in assessing business risks. This paper was prepared using a qualitative descriptive method, with secondary reference sources through literature review from related literature sources and primary by interview method. The result of this paper is an idea of the effectiveness of agile audit planning in assessing the risks obtained from comparative analysis with traditional audit procedures and analysis of the benefits of implementing agile audit planning in MSMEs. This paper will provide an overview of the advantages of implementing agile audit planning in the new normal.Keywords: Agile Audit Planning, Internal Audit, MSME, New Normal, Risk-Based Internal Auditing
INVESTIGASI NIAT PENGGUNAAN FINANCIAL TECHNOLOGY PAYMENT BAGI USAHA MIKRO KECIL MENENGAH Anissa Hakim Purwantini; Reza Dea Amalia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i1.24715

Abstract

ABSTRACTThe current adoption of financial technology (fintech) payment by Micro, Small and Medium Enterprises (MSMEs) is motivated by the trend of using digital money. The purpose of this study is to test and analyze empirically the factors that influence the intention of SMEs to use fintech payments. This study uses a quantitative method by distributing surveys to 94 MSMEs in the Magelang using convenience sampling technique. The test results with SEM-PLS show that the perceived usefulness and the perception of trust have an effect on attitudes. Risk perception and trust affect the intention to use fintech payment. Meanwhile, for ease of use, perception and risk perception have no effect on attitudes and perceived usefulness. Attitudes have no effect on intentions to use fintech payment. Based on the calculation of the path value, the most powerful factor to influence the intention to use fintech payment is the perception of trust.Keywords: fintech payment, TAM, MSMEABSTRAKAdopsi terkini mengenai pembayaran melalui financial technology (fintech) oleh Usaha Mikro, Kecil dan Menengah (UMKM) dilatarbelakangi oleh tren penggunaan uang digital. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis secara empiris faktor-faktor yang mempengaruhi niat UMKM untuk menggunakan pembayaran fintech. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan survei kepada 94 UMKM di Magelang dengan menggunakan teknik convenience sampling. Hasil pengujian dengan SEM-PLS menunjukkan bahwa persepsi manfaat dan persepsi kepercayaan berpengaruh terhadap sikap. Persepsi risiko dan kepercayaan mempengaruhi niat untuk menggunakan pembayaran fintech. Sedangkan untuk kemudahan penggunaan, persepsi dan persepsi risiko tidak berpengaruh terhadap sikap dan manfaat yang dirasakan. Sikap tidak berpengaruh terhadap niat menggunakan fintech payment. Berdasarkan perhitungan path value, faktor yang paling kuat mempengaruhi niat menggunakan fintech payment adalah persepsi kepercayaan.Kata kunci: fintech payment, TAM, UMKM
KESIAPAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) Sunan Amilia; Dewi Ayu Puspita; Hendrawan Santosa Putra
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.19438

Abstract

The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.
PENGARUH PENGUNGKAPAN SHARI’AH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Shofiahtu Adita; Ririn Irmadariyani; Moch Shulthoni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i1.23511

Abstract

ABSTRACTThis study aims to test and analyze the effect of Shari’ah Corporate Social Responsibility (SCSR) on the financial performance of componies listed in the Jakarta Islamic Index. This study uses purposive sampling as a sampling technique for data contained in annual report and sustainable report period of 2016-2019. Variabel data sources are obtained from the Indonesia Stock Exchange and the websites of related companies. The company selected as a sample are 17 which will then be analyzed using descriptive statistics, classing assumption tests an hypothesis tests. The result Showed that SCSR affects accounting performance, but has no effect on the company’s market performance.Keywords: Financial Performance, Responsibility, Shari’ah Enterprise TheoryABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh Shari’ah Corporate Social Responsibility (SCSR) terhadap kinerja keuangan perusahaan yang terdaftar di Jakarta Islamic Index. Penelitian ini menggunakan purposive sampling sebagai teknik pengambilan sampel untuk data yang terdapat dalam laporan tahunan dan laporan berkelanjutan periode 2016-2019. Sumber data variabel diperoleh dari Bursa Efek Indonesia dan website perusahaan terkait. Perusahaan yang dipilih sebagai sampel sebanyak 17 perusahaan yang selanjutnya akan dianalisis menggunakan statistik deskriptif, uji asumsi pengelompokan dan uji hipotesis. Hasil penelitian menunjukkan bahwa SCSR berpengaruh terhadap kinerja akuntansi, tetapi tidak berpengaruh terhadap kinerja pasar perusahaan.Kata Kunci: Kinerja Keuangan, Responsibility, Teori Shari’ah Enterprise
ANALISIS KOMPARASI MANAJEMEN LABA, PROFITABILITAS, DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 A. Hajar Nur Fachmi; Dewi Ayu Puspita; Whedy Prasetyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.18495

Abstract

PSAK 69 is the accounting standard resulting from IFRS adoption related to agricultural activities that is effective as of January 1, 2018. This study aims to examine and analyze differences in earnings management, profitability, and value of firm before and after the implementation of PSAK 69. The population of this study is agricultural companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2018 period. The sample selection technique uses a purposive sampling method and the sample that meets the criteria is 17 companies with 34 observational data. The type of data in this study is secondary data. This type of research is quantitative research with a comparative approach. Hypothesis testing in this study using paired sample t-test. The results of this study indicate that there are differences in earnings management before and after the implementation of PSAK 69, while for profitability which is proxied by Return On Assets (ROA) and firm value there is no difference before and after the implementation of PSAK 69.Keywords: earnings management, profitability, PSAK 69, value of firm.
THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY TYPE ON SUSTAINABILITY REPORT ASSURANCE Hafindatama Akbar Privika; Bunga Maharani; Ririn Irmadariyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i1.21937

Abstract

ABSTRACTThis study aims to analyze the effect of profitability, leverage, company size and type of industry on the assurance of sustainability reports in companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research. The sample selection was carried out using purposive sampling method. The data used is secondary data obtained from the company website and from the IDX website. The data population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample is 27 companies. The results showed that profitability, leverage and type of industry had no effect while firm size had an effect on the assurance of sustainability reports.Keywords: assurance, leverage, size, sustainabilityABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan dan jenis industri terhadap assurance laporan berkelanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari website perusahaan dan dari website BEI. Populasi data dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel penelitian adalah 27 perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan jenis industri tidak berpengaruh sedangkan ukuran perusahaan berpengaruh terhadap assurance laporan keberlanjutan.Kata kunci: assurance, keberlanjutan, leverage, ukuran
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK Della Dwi Rahayu; Eko Wahjudi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.24430

Abstract

The purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran
PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Mudrika Berliana As sajjad; Dewi Ayu Puspita; Sudarno Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.22780

Abstract

The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAKPro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing
PENGARUH PERSEPSI DAN PENGETAHUAN LABEL HALAL TERHADAP MINAT BELI KONSUMEN MULTIRASA BAKERY JEMBER Hardinawati, Lusiana Ulfa; Sona, Lillahi; Fathorrazi, M.
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.29462

Abstract

ABSTRACT This study aims to determine the effect of perception and knowledge of the halal label on consumer buying interest in a halal product. This research is an explanatory research which explains the relationship between the independent variable and the dependent variable. The population used is the people of Sumbersari District, Jember Regency with up to 100 people. The technique used in sampling using purposive sampling. This study uses multiple linear regression analysis method, and the data obtained after processing shows the t test results that partially independent variables have a positive effect. The perception of the halal label has a positive and significant effect of 0.029 (0.029 <0.05), the knowledge of the halal label has a significant and positive effect on consumer buying interest with a significance value of 0.001 (0.001 <0.05). Meanwhile, the results of the F test show that the perception and knowledge of the halal label simultaneously have a positive effect on consumer buying interest.Keywords: Perception of halal labels, knowledge of halal labels, buying interest ABSTRACT Penelitian ini bertujuan untuk mengetahui pengaruh persepsi dan pengetahuan label halal terhadap minat beli konsumen suatu produk halal. Penelitian ini merupakan penilitian penejlasan atau explanotary research yang menjelaskan hubungan antara variabel independen terhadap variabel dependen. Populasi yang digunakan adalah masyarakat Kecamatan Sumbersari Kabupaten Jember dengan sampe 100 orang. Teknik yang digunakan dalam pengambilan sampel menggunakan purposive sampling. Penelitian ini menggunakan metode analisis regresi linier berganda, dan data yang diperoleh setelah diolah menunjukkan hasil uji t bahwa variabel independen secara parsial berpengaruh positif. Persepsi label halal berperanguh secara positif dan signifikan sebesar 0,029 (0,029 < 0,05), pengetahuan label halal berpengaruh secara signifikan dan positif terhadap minat beli konsumen dengan nilai signifikansi sebesar 0,001 (0,001 < 0,05). Sedangkan hasil uji F menunjukkan bahwa persepsi dan pengetahuan label halal berpengarus secara simultan berpengaruh positif terhadap minat beli konsumen.Kata Kunci: Persepsi label halal, pengetahuan label halal, minat beli
REKAM JEJAK DAN POTENSI PENELITIAN DI BADAN USAHA MILIK DESA: STUDI BIBLIOMETRIK PUBLIKASI TAHUN 2015-2020 Andre Kusuma; Hendrawan Santosa Putra; Sudarno Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.22963

Abstract

ABSTRACTThe development of BUMDes in Indonesia occurred after the issuance of Law No. 4 of 2015. This development is not only judged by the units formed but the number of studies as well. The development of BUMDes research has occurred significantly, this brings new needs so that these developments can be communicated. Bibliometrics are used to communicate the development of a discipline for further research needs. This study aims to map the development of research related to BUMDes from 2015-2020. The summary of this research is expected to be the starting point for further research in BUMDes studies. The research method used is quasi qualitative with bibliometric analysis. The research data is in the form of articles collected from the crossref meta data from 2015-2020. Filtering articles using the keywords "bumdes" and "village owned enterprises" and journals must be indexed on SINTA or SCOPUS. The results of this study indicate that of the 223 articles collected, 105 articles have been indexed in SINTA and 2 research articles have been indexed by SCOPUS. Trends in accounting research topics (2015-2020) are finance and management, and the potential for further research is related to the study of effective governance for BUMDes.Keywords: Bibliometric; BUMDes; Research Opportunities; Research Trends; SINTA ABSTRAKPerkembangan BUMDes di Indonesia terjadi setelah dikeluarkannya UU No. 4 Tahun 2015. Perkembangan ini bukan hanya dinilai dari unit yang terbentuk melainkan jumlah penelitian juga. Perkembangan penelitian BUMDes terjadi secara signifikan, hal ini membawa kebutuhan baru agar perkembangan tersebut dapat dikomunikasikan. Bibliometrik digunakan untuk mengkomunikasikan perkembangan suatu disiplin ilmu untuk kebutuhan penelitian selanjutnya. Penelitian ini bertujuan untuk memetakan perkembangan penelitian terkait dengan BUMDes dari tahun 2015-2020. Rangkuman penlitian ini diharapkan dapat menjadi pijakan awal untuk penelitian selanjutnya dalam kajian BUMDes. Metode penelitian yang digunakan yaitu kuasi kualitatif dengan analisis bibliometrik. Data penelitian berupa artikel yang dikumpulkan dari meta data Crossref dalam kurun waktu 2015-2020. Penyaringan artikel menggunakan keyword “bumdes” dan “village owned enterprice” serta jurnal harus terindeks di SINTA atau SCOPUS. Hasil dari penelitian ini menunjukan dari 223 artikel yang dikumpulkan terdapat 105 artikel yang sudah terindeks di SINTA dan 2 artikel penelitian terindeks SCOPUS. Tren topik penelitian akuntansi (2015-2020) adalah keuangan dan manajemen, dan potensi penelitian selanjutnya terkait dengan kajian tata kelola yang efektif untuk BUMDesKata kunci : Bibliometrik; BUMDes; Peluang Riset; SINTA; Tren Penelitian

Page 18 of 23 | Total Record : 223

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