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Kota yogyakarta,
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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 131 Documents
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MEWUJUDKAN MAQASHID SHARIAH DENGAN MENERAPKAN GOOD GOVERNANCE BUSINESS SHARIAH Tri Wahyu Oktavendi
AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.799 KB) | DOI: 10.26460/ad.v3i1.4103

Abstract

This study aims to prove the relationship between the Good Governance Business Shariah and Maqashid Shariah. The population used is a Sharia Commercial Bank in Indonesia registered with Bank Indonesia in 2015-2017. This study uses Pearson model correlation analysis. The results of the study show that from the three Maqashid Syariah variables there is only one variable that has a relationship. The variable that is influential is the Variable Goal of Justice. This means that the application of GGBS can stimulate the realization of the Goal of Justice. For Variables of Educational Objectives and Welfare Objectives there is no relationship with Good Governance Business Shariah.
Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta Ningrum Pramudiati; Anandita Zulia Putri; Anindita Imam Basri
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.796 KB) | DOI: 10.26460/ad.v3i2.5190

Abstract

This research purports to validate the influence of The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKM’s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.   Keywords: the implementation of SAK ETAP, business performance, UMKM’s sustainability
PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY HAPIDZ ALWI
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.278 KB) | DOI: 10.26460/ad.v3i2.3676

Abstract

ABSTRACT The purpose of this study is to examine the effect of profitability, firm size, and leverage proxied into corporate characteristics, managerial ownership and institutional ownership proxied into good corporate governance towards corporate social responsibility disclosure. The dependent variable is disclosure of corporate social responsibility. Independent variables are profitability, company size, leverage, managerial ownership and institutional ownership. This study uses secondary data from annual reports and sustainability reports on Listed Companies in KOMPAS 100 on the Indonesia Stock Exchange in 2014-2017. Samples are 100 companies. This study uses a purposive sampling method and multiple linear regression as an analysis method. Before the regression test, it was tested using the classic assumption test. The results of this study indicate that company size and institutions do not have a significant effect on CSR disclosure while profitability, leverage, and managerial ownership 
Pengaruh Locus of Control, Integritas Auditor, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Studi Kasus Pada Kantor Akuntan Publik di Kota Bandung sabirin Sabirin
AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.467 KB) | DOI: 10.26460/ad.v3i1.3157

Abstract

The purpose of this study is to explain the Effect of Locus of Control, Auditor Integrity, and Leadership Style on Study Case Performance Auditors on Public Accountant Office in Bandung.The population in this study were the Auditors who had been Senior Auditors, Supervisors, and Managers who were still working in the Public Accountant Office registered at Indonesian Institute of Certified Public Accountants. The sample of this study is the Auditor who has been and is still working in Public Accountant Office who has been and is still serving as a Senior Auditor, Supervisor, and Manager at Public Accountant Office in the City of Bandung. The number of Public Accountant Office in Bandung City are 30 Public Accountant Office. To test the proposed hypothesis using Path Analysis model with multiple regression type method.The results of the study show that Locus of Control, Auditor Integrity, and Leadership Style have a significant positive effect on Auditor Performance. Case studies on Public Accountants in Bandung. Simultaneously Locus of Control, Auditor Performance, and Leadership Style have a significant positive effect on Auditor Performance Case studies in Public Accountants in Bandung.Keyword :   Locus of Control, Auditor Integrity, Leadership Style, Auditor Performance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Devi Widya Astuti
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.632 KB) | DOI: 10.26460/ad.v3i2.5287

Abstract

This research is aimed to at knowing the effect of profitability, leverage, and company size to corporate sosial responsibility disclosure of mining companies. The population in this study were mining companies listed on the Indonesian stock exchange. The samples in this study are 11 companies. The data used is secondary data from www.idx.co.id. Data analysis techniques used multiple linear regression analysis and a measurement instruments to test this research use SPSS. The affect of three variable are profitability, leverage and company size of corporate sosial responsibility disclosure 35,2%, while the rest is influenced by other factors outside research variable. Partially, profitability has a significant positive effect on CSR with significance value 0,002<0,05, leverage has no significant effect on CSR with significance value 0,106>0,05, Company size has significant on CSR with significance value 0,001<0,05.
The Role of Good Corporate Governance in Predicting Carbon Emissions at Mining Companies Pikar Setiawan; Sri Iswati; Raden Roro widya Ningtyas Soeprajitno
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.814 KB)

Abstract

The main objective of this study was to examine the role of Good Corporate Governance on Carbon Emission Disclosure in mining companies listed on the Indonesia Stock Exchange from 2013 to 2017. The data used were 65. Using tools STATA 14 and testing hypothesis using linear regression with a significance level of 5%. The F test indicates a stable and significant model. R square is 39,26% indicating there are other variables that can affect the model by 60,74%. The results of the study show that there are one variables that have proven to have no significant effect on Carbon Emissions, namely variabel Gender diversity. This research proves that the gender diversity does not afflect the commitment to disclose carbon emission. On the other hand, this research also supports argument about board size and board independent. On the other hand, this research proves that there are four variable that have a significant effect on disclosure of carbon emissions in mining companies, namely Foreign diversity, Independent comissioner, Independent director and Board size. This result means supporting Kilic and Kuzey, (2019); Nasih et al., (2019) and Ben-amar et al., (2017) .
Analisis Determinan Dividend Payout Ratio pada Perusahaan Konstruksi Kusli - -; Christina Tri Setyorini; Dewi Susilowati
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.993 KB) | DOI: 10.26460/ad.v3i2.5290

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan (likuiditas, levereage, profitabilitas, rasio aktivitas) serta laba bersih setelah pajak terhadap rasio pembayaran dividen pada perusahaan sektor konstruksi yang terdaftar sebagai perusahaan publik di Bursa Efek Indonesia dalam periode pengamatan tahun 2013-2017.Populasi dalam penelitian berjumlah 16 perusahaan konstruksi. Sampel diukur dengan menggunakan metode purposive sampling dan menghasilkan sebanyak 8 perusahaan sesuai dengan periode pengamatan sehingga observasi berjumlah 40. Pengolahan data dilakukan dengan menggunakan bantuan software eviews 10 dengan pendekatan fixed effect model.Hasil penelitian ini menunjukkan bahwa semua variabel bebas memiliki pengaruh yang signifikan. Secara parsial variabel leverage berpengaruh positif signifikan, variabel profitabilitas berpengaruh negatif signifikan. Sedangkan variabel likuiditas, rasio aktivitas dan net income after tax tidak memiliki pengaruh signifikan.
PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Dwi Oktaviani
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.507 KB) | DOI: 10.26460/ad.v3i2.5285

Abstract

Tax revenue in Indonesia has not reach an optimum number because the revenue target has not fulfilled yet. This condition alleged because the tax avoidance practices that done by company is still high. This phenomenan becomes background of the need to examine what factors that influence the company in practicing tax avoidance. This research aims to analyze the influence of executive character, firm size, and profitability on tax avoidance with institutional ownership as moderating variable. The population in this study is property, real estate, and construction companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique used is purposive sampling technique and obtain 35 samples with 175 units of analysis. The data analysis tool used is panel regression using the Eviews program version 9.0. The result of this study prove that the executive character and firm size has a significant positive effect on tax avoidance, while profitability does not significantly influence on tax avoidance. Meanwhile, institusional ownership is not able to moderate the influence of executive character, firm size and profitability on tax avoidance.
Pengaruh Earning Per Share (EPS),Leverage, Ukuran Perusahaan, Dan Tax Planning terhadap Return saham perusahaan (Studi kasus pada perusahaan sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode waktu 2013 -2017) Sri Ayem; Bernadeta Astuti
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.48 KB) | DOI: 10.26460/ad.v3i2.3475

Abstract

This study aims to determine the effect of Earning Per Share (EPS), leverage, firm size, and tax planning to the stock return. This research is causality. The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2013 to 2017.data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of Earning Per Share (EPS) significant positive on stock returns in corporate banking, leverage and firm size significant negative effect on stock returns in corporate banking, and tax planning significant positive on stock returns in corporate banking.Keyword: Earning Per Share (EPS), leverage, firm size, and tax planning, stock return  
Faktor-Faktor yang Mempengaruhi Kinerja Manajerial Perangkat Desa (Studi pada Perangkat Desa di Kabupaten Sumbawa) Agus Wahyudi; Sutjipto Ngumar; Bambang Suryono
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.18 KB) | DOI: 10.26460/ad.v3i2.4980

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi penyusunan anggaran, akuntabilitas publik, pemanfataan aplikasi sistem keuangan desa, dan sistem pengendalian intern terhadap kinerja manajerial perangkat desa. Penelitian ini merupakan penelitian kuantitatif yang bersifat asosiatif. Penelitian ini dilakukan pada perangkat desa yang berada di wilayah Kabupaten Sumbawa dengan responden yakni kepala desa dan ketua badan permusyawaratan. Jumlah desa yang menjadi responden yakni berjumlah 75 desa sehingga total responden berjumlah 150 responden. Hasil penelitian menunjukkan bahwa sebesar 38,6% variabel partisipasi penyusunan anggaran, akuntabilitas publik, pemanfataan aplikasi sistem keuangan desa, dan sistem pengendalian intern mampu menjelaskan variabel kinerja manajerial perangkat desa. Hasil statistik menunjukkan bahwa partisipasi penyusunan anggaran, akuntabilitas publik, dan pemanfaatan aplikasi sistem keuangan desa berpengaruh positif terhadap kinerja manajerial perangkat desa, sedangkan sistem pengendalian intern tidak berpengaruh terhadap kinerja manajerial perangkat desa, tidak berpengaruhnya sistem pengendalian intern terhadap kinerja manajerial dipengaruhi oleh beberapa hal diantaranya di mana perangkat desa hanyalah sebagai pelaksana yang bekerja sesuai dengan job desk-nya, perangkat desa hanya akan berfokus pada apa yang dikerjakan dan dibebankan bukan bertanggungjawab terhadap kebijakan pelaksanaan pengendalian intern, dan minimnya sumber daya manusia yang menjadi perangkat desa.

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