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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 277 Documents
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Peran Auditor Internal Dalam Consulting Perusahaan Subekti Catur Oktarisa; Wiwik Supratiwi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3443

Abstract

This study examines the added value that businesses can derive from internal auditors through their consulting role. This is research that provides an overview of consulting activities in a business context. In today's complexity and constantly changing business issues, leveraging the wealth of collective business information obtained by internal auditors to add value and enhance competitiveness is therefore a good strategy. Under stewardship theory, internal audit will support the board and management team through a consulting role and are expected to provide advice on business improvements or future investment opportunities if the company is aggressive for new ventures, etc. This research is a literature review that discusses the nature and level of consulting activity in a company. The results show that internal auditors provide consultation at the request of management, the board of directors or the audit committee, on an ad-hoc basis to help improve business operations and to achieve organizational goals. This study contributes to the literature by providing deeper insight into the nature and level of consulting activity carried out by internal auditors.
Efek Rachet Dalam Anggaran Pendapatan Dan Anggaran Belanja Satuan Kerja Perangkat Daerah (SKPD) Provinsi Sumatera Barat Putri Intan Permata Sari; Ronni Andri Wijaya; Deni Saputra; Agam Mei Yudha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3644

Abstract

Budget ratcheting merupakan sebuah upaya yang dilakukan pemerintah daerah untuk memperbaiki dan merevisi pencapaian target yang dimaksudkan untuk memberikan gambaran kinerja di masa lalu. Efek ratcheting dalam penyusunan anggaran muncul dalam bentuk perilaku oportunistik dengan memodifikasi realisasi anggaran tahun berjalan menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk menguji apakah terdapat efek ratchet dalam anggaran pendapatan asli daerah dan belanja pemerintah daerah. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan data sekunder berupa Laporan Realisasi Anggaran Organisasi Perangkat Daerah Pemerintah Provinsi Sumatera Barat periode 2018-2019. Populasi yang digunakan dalam penelitian ini berjumlah 50 Organisasi Perangkat Daerah Provinsi Sumatera Barat dengan teknik pengambilan sampel menggunakan teknik purposive sampling. Hipotesis penelitian diuji dengan menggunakan model regresi linear sederhana. Hasil penelitian membuktikan bahwa terjadinya efek ratchet dalam anggaran pendapatan asli daerah dan anggaran belanja daerah.
Relasi Antara Efisiensi Operasional Dan Profitabilitas Sri Wahyuni Jamal; Fenty Fauziah; Azhar Latief; Muh. Najeri Al Syahrin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3651

Abstract

The relationship between operational efficiency and profitability cannot be ignored because increasing profitability is necessary for the long-term survival of any company. Efficiency can be measured through several financial ratios using working capital turnover and total asset turnover. Then for profitability using return on assets. The sample of companies used is the coal mining sector as many as 10 companies for 3 years from 2017-2019. Multiple linear regression is used to describe the dynamics of changes in return on assets. Based on the results of the analysis, we found that either partially or simultaneously working capital turnover and total asset turnover have a significant effect on return on assets.
Analisis Praktik Income Smoothing Pada Perusahaan Pertambangan Di Indonesia Anny Widiasmara; Richo Diana Aviyanti; Ayu Krisdiyana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3786

Abstract

Abstract Fluctuating earnings are often considered as a bad signal that will have an impact on dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and leverage on income smoothing practices. The research was conducted in a manufacturing company listed on the IDX. The sample used as many as 45 companies. The method of analysis using multiple regression. Empirical results show that firm size and profitability have no effect on income smoothing practices. Leverage has a negative significant effect on the practice of income smoothing. Keyword: ROA, DER, Total Assets, and Income Smoothing
Intellectual Capital dan Kinerja Keuangan pada UKM pada masa Pandemi Covid-19: Apakah terkait? Hafidhah; Rusnani Rusnani; Liyanto Liyanto
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3799

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dimensi modal intelektual terhadap kinerja keuangan UKM yang beroperasi di sektor industri kreatif pendukung pariwisata. Penelitian ini melakukan survey terhadap 670 pengrajin keris di Madura. Kuesioner terstruktur disebarkan kepada responden dengan teknik purposive sampling. Selanjutnya formulir survei kuesioner yang dikembalikan dianalisis dengan teknik SEM. Studi ini mengajukan enam hipotesis penelitian sebagai tujuan penelitian, selanjutnya data yang diperoleh dianalisis menggunakan pendekatan metode Structural Equation Modeling dengan bantuan Smart PLS. Hasil penelitian menunjukkan bahwa human capital, Structural capital, dan technological capital memberikan dampak terhadap kinerja keuangan UKM di masa Pandemi Covid-19. Kami tidak menemukan adanya dampak structural capital, social capital, dan spiritual capital pada studi kali ini. Penelitian ini hanya dilakukan pada UKM sektor kerajinan di Madura sehingga tidak dapat dilakukan generalisasi untuk UMKM keseluruhan. Penelitian ini berkontribusi terhadap pengembangan teori RBV tentang modal intelektual dan kinerja keuangan dalam perspektif UKM. Selain itu kontribusi praktis berupa saran kepada pelaku UKM untuk mengelola aset tak berwujud untuk menunjang kinerja organisasi utamanya Intellectual capital.
Komparasi Kinerja Keuangan Sebelum Dan Sesudah Merger Dan Akuisisi Pada Perusahaan Pengakuisisi Di BEI Neneng Sri Suprihatin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.4038

Abstract

This study aims to empirically examine the differences in financial performance between before and after mergers and acquisitions using several financial ratio variables including Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Net Profit Margin ( NPM), Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER). This research is a quantitative research using a comparative research design. The research data is sourced from the IDX which takes data from companies that carried out mergers and acquisitions in 2015 and four years after conducting mergers and acquisitions in 2015 so that the period of this research is in 2013-2019. The sample selection was taken by purposive sampling method from a total of 34 companies obtained 10 companies that meet the criteria taken as a sample with an observation period of 7 years then obtained a total of 70 data sampling data. The research method uses a different test with the results of the study, among others, that there are differences in financial performance between before and after the merger with several variations of the year using the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Assets. (ROA), Return on Equity (ROE) but there is also no difference in financial performance between before and after the merger using the variable net profit margin (NPM), Earning per share (EPS), and Price Earning Ratio (PER).
Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting Christina Wishanarko Ekaputri; Rizky Eriandani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.4060

Abstract

The sustainability report is an important part of the company's performance assessment. This study was conducted to fulfill a study on the influence of corporate governance on the quality of sustainability reports with a sustainability report index using a six point scale which was motivated by differences in thinking from previous researchers. This study uses a multiple linear regression model that will be carried out on 232 non-financial companies listed on the Indonesia Stock Exchange. Determination of the sample in the study using purposive sampling method and one shot method in obtaining data. The results of this study provide conclusions, namely: the results of the negative and significant effect of the proportion of independent commissioners on the quality of sustainability reporting, the results of no effect of the training of the board of commissioners on the quality of sustainability reporting, and the results of the negative and significant influence of the experience of the board of commissioners on the quality of sustainability reporting.
The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh) Livya Zahara; Indayani Indayani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.3105

Abstract

The aims of the research are to analyze the calculation of Time-Driven Activity-Based Costing (TDABC) with the hotel management method to calculate the cost of hotel room services at Grand Nanggroe Hotel Banda Aceh, and the causes of the differences to help the hotel management to determine which method is more efficient. The type of this research is a quantitative descriptive. The strategy is action research. The time horizon is a cross-sectional. The result showed that the cost of hotel room services by TDABC is higher for three type of rooms compared to the management method. This differences cause by the management method that allocated unit costs into one cost driver resulting in lower costs, besides that, the management method did not include facility costs such as labor costs and depreciation costs that related with room division. Furthermore, the result of this research indicates that there is IDR 882,940,385 an unused capacity cost which can be eliminated or maximized by the hotel management.
Capital Expenditure Analysis In District And City Province Of Central Java Anna Sofia Atichasari; Rida Ristiyana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4017

Abstract

The demands of public accountability and transparency make local governments have to be able to optimize capital expenditures to improve public services and increase economic productivity, so that equitable development can be successful both at the center and the regions. The motivation of the research is to analyze capital expenditure in terms of the level of economic growth, regional revenue allocation, general allocation funds, special allocation funds, value for money (economical, efficient, effective). The type of causality and descriptive approach involves 29 districts and 6 cities in Central Java province for the 2014-2019 period using purposive sampling so that the number of observation data (n) = 210. The analysis technique uses panel data regression. The results of the study found that the level of economic growth had a negative and significant impact on capital expenditures for the allocation of local revenue, general allocation funds, special allocation funds had a positive and significant impact on capital expenditures. Economical has no impact on capital expenditures. Efficient and has a negative impact on capital expenditures. Ratio analysis shows economic performance; efficient ratio indicates efficient performance and effective ratio indicates ineffective performance.
The Impact Of Credit Risk On The Profitability With Characteristics Bank As Control Variables Rini Syahril Fauziah; Nur Hidayah K Fadhilah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4346

Abstract

The role of a bank cannot be separated from the existence of credit loans. On the other hand, credit loans will be profitable for banks but have the risk of default. In order to determine the extent of the influence of bad loans on return on assets with the characteristics of the bank as a controller in the banking sector listed on the Indonesia Stock Exchange in 2015-2019, this research is aimed at. Puposive sampling was chosen as a sampling technique where the data obtained were 23 companies with a 5-year observation period. The process of data analysis was carried out through multiple linear regression analysis. The statistical application used is the SPSS Statistic 25 application. The results found from this study, simultaneously bad loans have an influence on return on assets. Partially, net performing loans have a negative and significant effect on return on assets. Then, the Loan to Deposit Ratio has a positive and significant effect on the return on assets. The existence of the characteristics of the bank as a controller in this study has an influence on the relationship between the independent variable and the dependent variable.

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