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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal ASET (Akuntansi Riset) Organum: Jurnal Saintifik Manajemen dan Akuntansi Proceeding of National Conference on Accounting & Finance Journal of Accounting Research, Organization and Economics (JAROE)
Fifi Yusmita
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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Analisis sistem informasi akuntansi di provinsi Aceh: Mixmethod approach Fifi Yusmita; Cut Inas Salsabila; Maya Febrianty Lautania; Dinaroe Dinaroe
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi pada SKPK di kota provinsi Aceh. Responden yang menjadi objek penelitian ini adalah Pejabat Penatausahaan Keuangan dan pembantu PPK di kota Lhokseumawe, penelitian ini menggunakan metode kombinasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi pada SKPK kota Lhokseumawe dapat digunakan untuk memecahkan masalah dalam pencatatan dan penyiapan laporan keuangan, teknologi informasi pada SKPK kota Lhokseumawe sudah diterapkan dengan baik dan berpengaruh terhadap kualitas sistem informasi akuntansi, website e-commerce dapat diakses dan digunakan oleh SKPK kota Lhokseumawe dan berpengaruh terhadap kualitas sistem informasi akuntansi dan Cloud computing pada SKPK Kota Lhokseumawe sudah terimplementasi dengan baik dan berpengaruh terhadap kualitas sistem informasi akuntansi.
PENGARUH KOMITMEN ORGANISASI DAN PENERAPAN KEBIJAKAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN ACEH BESAR Tengku Rayya Aqila; Fifi Yusmita
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21180

Abstract

This study examines the effect of organizational commitment and the application of accounting policies on the quality of financial reports in the Aceh Besar District Government. The type of this study is quantitative descriptive research. The sources of data in this study are primary data obtained through the distribution of questionnaires and interviews. The population in this study is all Local Government Work Units (SKPD) in the Aceh Besar District represented by Financial Administration Officers, Head of Sub Division of Finance, Finance Section Staff, and Treasurer, with a total of 116 respondents out of 58 Local Government Work Units. The sampling technique in this study used saturated sampling, where the entire population was used as the research sample. The data analysis method used is multiple linear regression using the SPSS Version 26 application. The results show that (1) organizational commitment and the application of accounting policies have a joint effect on the quality of financial reports; (2) organizational commitment affects the quality of financial reports; and (3) the application of accounting policies affects the quality of financial reports. The results of this study are expected to provide suggestions for the Aceh Besar District Government in policy making, especially those related to organizational commitment and the application of accounting policies, so as to further improve the quality of financial reports.
What Motivates Companies to Avoid Tax? Yenny Rachmad; Nuraini A Nuraini A; Fifi Yusmita
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.51844

Abstract

Main Purpose - This study looks into whether transfer pricing, corporate social responsibility, and leverage are factors that motivate companies to undertake tax avoidance of non-financial companies on the Indonesia Stock Exchange (IDX).Method - The sample consisted of 86 companies that were randomly selected by simple random sampling from 2017 to 2019. A total of 603 data observations consisting of the annual reports of 52 domestic companies and 34 multinational companies were analyzed by use of multiple linear regression with IBM SPSS 21 software.Main Findings – This study implies that the majority of companies consider the practice of tax avoidance to be unethical, the results show that the tier of tax-avoidance practices in companies that are listed on the IDX is very low. On the other hand, transfer pricing, corporate social responsibility, and leverage do not affect tax avoidance since those are not factors that cause companies to avoid taxes.Theory and Practical Implications - Most companies in Indonesia view tax avoidance as unethical even though it is legal. These findings are expected to contribute to regulators in setting tax-avoidance arrangements in Indonesia.Novelty - Compared to other studies, this study examines tax avoidance practices from an ethical perspective.
The Mediating Role of Corporate Social Responsibility Disclosure on Cash Holding: Evidence from Basic Industry and Chemical Companies in Indonesia Elsa Arfianti; Muhammad Arfan; Fifi Yusmita
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32098

Abstract

Objective –This study aims to examines the role of corporate social responsibility (CSR) disclosure in mediating the influence of financial leverage, profitability, and ownership of institutional on cash holding.Design/Methodology –The population of this study consists of 203 observations in basic industry and chemical companies listed on the Indonesia Stock Exchange from 2015 to 2020. This study utilizes secondary data obtained from annual report, and the data is subsequently analyzed using path analysis.Results –According to the findings of this study, financial leverage and profitability have a negative effect on CSR disclosure, whereas institutional ownership has a positive impact. Financial leverage reduces cash holding, but profitability, institutional ownership, and CSR disclosure increase cash holding. CSR disclosure mediates the financial leverage and institutional ownership effects on cash holding. It does not, however, as mediating effect of profitability on cash holding.Research limitations/implications –Because the researchers only looked at basic industry and chemical companies on the IDX, the results cannot be applied to all companies on the IDX. The findings of this research have implications for the importance of efficiently managing cash holding by paying attention to the factors that influence them, which include financial leverage, profitability, institutional ownership, and CSR disclosure.Novelty/Originality –CSR disclosure is used in this study to mediate the financial leverage, profitability, and ownership of institutional effects on cash holding. It is analyzed using path analysis, which has never been used in previous studies. In addition, this study used a relatively long period with a larger number of observations.
Tekanan Fiskal dan Keberlanjutan Penganggaran Modal pada Sektor Pemerintah: Pendekatan Tinjauan Literatur Sistematis Lilis Marlina; Fifi Yusmita; Syukrie Abdullah
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 6, No 1 (2023): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2023
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v6i1.273

Abstract

Fiscal stress faced by local governments over the years can be a threat to the sustainability of capital budgeting in providing public goods and services. The purpose of the research is to map the trends of scientific publications and the most prominent types of research, and to synthesize research results on the relationship between capital budgeting practices and fiscal stress in the government sector. The method be elected in this study is a systematic literature review with reviews and analyzes systematically the effect of fiscal stress on the sustainability of capital budgeting published in reputable international journals indexed by Scopus. Based on the results of the study, it was found that: first, the first research on the relationship between capital budgeting and fiscal stress was carried out in the 1980-1989 time period. Then research on this topic is increasing in the period 2000-2020. Second, the most dominating type of research is quantitative (63%). While the remaining 37% are qualitative studies. Third, the development of research results on the relation among capital budgeting and fiscal stress in the government sector still gives different responses among researchers. This study contributes to providing a comprehensive review of the development capital budgeting research in a situation where the government is facing fiscal stress, and is useful for practitioners in allocating resources for the sustainability of capital budgeting in the government sector.
Co-Authors Cut Inas Salsabila Dinaroe Dinaroe Elsa Arfianti Lilis Marlina Maya Febrianty Lautania Muhammad Arfan Nuraini A Syukrie Abdullah Tengku Rayya Aqila Yenny Rachmad