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JEA17: Jurnal Ekonomi Akuntansi
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25273264     DOI : 10.30996
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 7 No 2 (2022): Oktober" : 8 Documents clear
THE INFLUENCE OF THE WHISTLEBLOWING SYSTEM ON FRAUD DETECTION IN EFFORTS TO ERADICATE CORRUPTION Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7190

Abstract

This study aims to determine the influence of whistleblowing systems, professional expertise, fraud auditors on fraud detection on efforts to eradicate corruption in government agencies in Indonesia. Populace from the study is all forensic auditors in government agencies and private companies, while the sample used is 100 investigators in government agencies who have a whistleblower system in their agencies. The research method carried out was to analyze using PLS using five variables, namely Whistleblowing System (X1), Professional Expertise (X2), Fraud Detection (Z), and Efforts to Eradicate Corruption (Y). The results of the study from pls grouped the variables of whistleblowing system, professional expertise, fraud auditors influential and significant on fraud detection variables and also variables of efforts to eradicate corruption crimes, while fraud detection variables have an effect and are significant on efforts to eradicate corruption in agencies-instanthe government in Indonesia.
THE EFFECT OF ECONOMIC GROWTH, REGIONAL EXPENDITURES, AND POVERTY LEVELS IN EAST KALIMANTAN PROVINCE Dzulqornain, Rifqi; Iriani.S.E.Ak, M.E, Dr.Dra.Ec. Ririt
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7243

Abstract

The Human Development Index (HDI) is a composite in measuring human development achievements based on the basic components of quality of life. The Human Development Index (HDI) is a single combined/mixed indicator that cannot measure all of the dimensions of human development, but measures three main dimensions of human development, namely longevity and health, knowledge and skills and access to the resources needed to achieve a decent life. In this study, the population used was the Province of East Kalimantan in a span of 12 years from 2010 -2021. This study aims to determine the effect of Economic Growth, Regional Expenditures, and Poverty Levels on the Human Development Index (IPM) in East Kalimantan Province for the 2010-2021 period. The data analysis method in this study is panel data regression using SPSS version 24 software. The results of the study show simultaneously that the independent variables consisting of Economic Growth, Regional Expenditures, Poverty Levels have a significant influence on HDI. While the partial test of Economic Growth and Regional Expenditures has no effect on HDI. And the Poverty Level has a negative effect on HDI
CONSTRUCTION ACCOUNTABILITY IN THE RENTAL HOUSE SERVICE BUSINESS Kustiwi, Irda Agustin; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7274

Abstract

This study aims to uncover the construction of accountability owned by rental house service business owners domiciled in Surabaya. The approach used the phenomenological paradigm to dig deeper into the value of ever-changing and dynamic phenomena. The results of the study explained that homeowners in running their business are not only profit-oriented which is used as the initial intention in running their business. Instead, it interprets the value of accountability more deeply, namely accountability which is in line with the original intention in doing business with high spirituality. The meaning of accountability is believed to consist of accountability for the tenants of the house, accountability for the environment around the rental house service business, and accountability to God as a reflection of the end of life. Limitations were found from the results of research that focused on rental business owners. So it is hoped that further research can dig deeper into the meaning of accountability that can be practiced by business people in various business fields by prioritizing accounting practices based on the value of local wisdom, culture, social, and religion.
ASSOCIATION OF OVERCONFIDENCE MANAGEMENT WITH EARNINGS MANAGEMENT: MODERATION OF AUDIT COMMITTEE EFFECTIVENESS Islamudin, Ardhi
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7495

Abstract

This study aims to obtain information and empirical evidence about the association of managerial overconfidence on earnings management and the effect of moderating the effectiveness of the audit committee. This study uses 1938 observations of companies listed on the Indonesian stock exchange for six periods from 2013 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS 25 software. This study finds that managerial overconfidence has a significant positive association. on earnings management, this is due to managerial overconfidence who feels he is better than other parties so that they ignore the realistic evaluation, when an investment project is not as estimated, they will perform earnings management to cover their miscalculations. Furthermore, the audit committee was unable to reduce the positive association of managerial overconfidence on earnings management, from the research data it was found that the company only met a few criteria for the effectiveness of the audit committee. Keywords: Managerial, Overconfidence, Earnings Management, Good Corporate Governance, Audit Committee
DETECTION OF FINANCIAL DISTRESS AS AN EFFORT EARLY WARNING SYSTEM FOR COAL MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2019 – 2021 Ariowibowo, Tito Setio; Brahmayanti, Ida Ayu
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7525

Abstract

This study aims to detect financial distress in coal mining companies listed on the IDX for the 2019-2021 period as an early warning system based on indicators of the BOPO ratio, sales volume growth, liquidity ratio, leverage ratio, and profitability ratios. The population used in this study were 27 coal mining companies. The type of research used is quantitative research through secondary data sources in the form of published financial reports that have been audited by public accountants. The results of this study are divided into 3, namely companies that are not detected in financial distress, companies that are not detected, and companies that are detected in financial distress. From this analysis, there were 9 companies not detected financial distress, 0 companies not detected, and 18 companies detected financial distress. Keywords: Early Warning System, Financial Distress, BOPO Ratio, Sales Volume, Liquidity Ratio, Leverage Ratio, and Profitability Ratio
ANALYSIS OF FINANCIAL STATEMENTS OF MSMES AT THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTITY (SAK EMKM) Utari, Indah Hari; Subandoro, Agus; Sari, Anita Kartika; Yulfajar, Amrina; Harjanti, Wulandari
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7535

Abstract

This study aims to encourage SMEs that do not yet have a record of financial statements to apply their financial statements in accordance with the Accounting Standards for Micro, Small and Medium Entities, in presenting simple reports with an accounting financial report preparation system that can help and simplify. The study was conducted on the MSME business of Nasi Pecel Food Stall Madiun Dika Bolo. The method used is descriptive qualitative method. As well as collecting data by means of interviews, documentation and direct observation. This study was conducted to analyze the preparation of financial statements in accordance with the statement of SAK EMKM. It is known that Warung Nasi Pecel Madiun Dika Bolo has problems in preparing financial statements, including the lack of manpower and bookkeeping to make financial reports, only recording income and expenses in order to find the profit side due to lack of knowledge related to how to make financial reports so that according to SAK EMKM.
FACTORS AFFECTING AUDIT ENGAGEMENT DECISION Fibriani, Rudiana
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7323

Abstract

The study was conducted to examine and analyze whether audit risk, independence, Public Accounting Firm business risk, and client's business risk affect the decision to accept audit engagements. The data analysis method used is quantitative analysis with data collection techniques using questionnaires. 97 respondents are partners in an accounting firm in Surabaya. The results of this study are audit risk, auditor independence, and client business risk have a significant effect on audit engagement decisions. While the KAP business risk has a positive but not significant effect on audit engagement decisions.
PERCEPTION OF PUBLIC HOSPITALS AT MALANG RAYA IN THE APPLICATION OF GREEN ACCOUNTING Ashari, Muhammad Hasyim; Mustapa, Gusnar
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.8098

Abstract

The aim of this study is to determine the perception of public hospitals in the area of MalangRaya in relation to the application of green accounting. The approach in this survey researchuses descriptive quantitative. 35 samples from 40 population groups of public hospitals are likelyto be obtained by distributing questionnaires which calculated the average value of eachexplanation to be interpreted and closed. The conclusion of this study shows that the perceptionof public hospitals regarding the use of green accounting in public hospitals in Malang Raya,based on respondents' responses, shows that public hospitals agree to the use of greenaccounting based on financial activities, social activities and environmental activities. Thelimitation of the study is that it is difficult to obtain responsive data due to procedures andbureaucracy, as well as differences in the position, position and level of education ofrespondents, which can lead to different perceptions of the use of green accounting in publichospitals. The results of this study are expected to provide guidance on how to regulate greenaccounting in public hospitals

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