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Wiwit Apit Sulistyowati
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wiwit.apit@gmail.com
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+628562734789
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ejournaljka@gmail.com
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Jalan Pemuda No.32, Sunyaragi, Kesambi, Kota Cirebon, Jawa Barat 45132
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INDONESIA
Jurnal Kajian Akuntansi
ISSN : 25799975     EISSN : 25799991     DOI : http://dx.doi.org/10.33603/jka
Core Subject : Economy,
Jurnal Kajian Akuntansi adalah jurnal yang diterbitkan oleh Lembaga Penelitian Universitas Swadaya Gunung Jati. Jurnal Kajian Akuntansi diterbitkan dalam bentuk print and online (Open Journal System) pada tahun 2017. Jurnal Kajian Akuntansi menerbitkan artikel naskah dua kali setahun (Juni dan Desember). Ada 16 artikel setiap volume. Topik artikel mencakup Akuntansi Keuangan, Akuntansi Syariah, Keuangan, Sistem Informasi Akuntansi, Audit, Akuntansi Perilaku, Akuntansi Manajemen, Perpajakan, Tata Kelola Perusahaan, Akuntansi Pendidikan, Akuntansi Sektor Publik, Akuntansi Lingkungan dan Akuntansi Etika dengan mengacu pada standar dan prosedur penelitian ilmiah yang ditetapkan oleh dewan editorial untuk publikasi. Artikel naskah dapat berasal dari peneliti, akademisi, praktisi, dosen, mahasiswa dan pengamat akuntansi lainnya yang tertarik dalam penelitian di bidang akuntansi.
Articles 104 Documents
Persepsi Auditor, Mahasiswa Akuntansi, dan Akuntan Pendidik terhadap Atribut Keahlian yang Harus Dimiliki Auditor Kantor Akuntan Publik Dev Anand
Jurnal Kajian Akuntansi Vol 1, No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.780

Abstract

Abstract Negligence on the importance event and material there is not been compliance with the Public Accountant Auditing Standard in the implementation of financial audit, is a reflection of poor quality and professional audit. Audit quality as a standard of quality includes the professional quality and the quality of the audit. This research used purposive sampling method and there are three groups of sample, auditor public accounting firm, accounting student, and accounting educators in public and private collage in Semarang. Technical analysis to test the hypothesis using Kruskal Wallis nonparametric statistic. The result research show that there is no difference between auditor public accounting firm, accounting student, and accounting educators about attributes of knowledge, problem-solving abilities, past experience, to respond to the situation, self-confidence, adaptability, have the relevant knowledge, can be responsible, and able to think quickly. While the attributes of communication skills and proven ability to think show the difference between auditor public accounting firm, accounting student, and accounting educators. Overall results do not fully support the convergence theory. Keywords: Competence; The convergence theory; Professionalism.AbstrakKelalaian atas penyampaian peristiwa penting dan material serta belum dipatuhinya SPAP dalam pelaksanaan audit laporan keuangan, merupakan cermin rendahnya kualitas audit dan tidak profesional. Kualitas audit sebagai standar mutu mencakup mutu professional dan mutu pelaksanaan audit. Penelitian ini menggunakan metode purposive sampling dan diperoleh tiga kelompok sampel auditor kantor akuntan publik, mahasiswa akuntansi dan akuntan pendidik di perguruan tinggi negeri maupun swasta di kota Semarang. Teknis analisis untuk menguji hipotesis menggunakan statistik non parametrik Kruskal Wallis. Hasil penelitian menunjukkan tidak terdapat perbedaan antara auditor kantor akuntan publik, mahasiswa akuntansi, dan akuntan pendidik tentang atribut keahlian pengetahuan, kemampuan memecahkan masalah, pengalaman masa lalu, tanggap terhadap situasi, rasa percaya diri, kemampuan beradaptasi, memiliki pengetahuan yang relevan, mampu bertanggung jawab, dan mampu berpikir cepat. Sementara atribut kemampuan berkomunikasi, dan kemampuan berpikir terbukti berbeda antara auditor kantor akuntan publik, mahasiswa akuntansi, dan akuntan pendidik. Secara keseluruhan hasil penelitian belum sepenuhnya mendukung teori konvergensi.Kata Kunci: Keahlian; Konvergensi theory; Profesionalisme.
Studi Mengenai Penggunaan Informasi Akuntansi oleh Sektor Bisnis Informal Rosy Aprieza Puspita Zandra; Rika Syahadatina; Ah. Suryansyah
Jurnal Kajian Akuntansi Vol 3, No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2680

Abstract

AbstractThis study is intended to understand and analyze the extent of the use of accounting information by informal sector businesses. This study is a qualitative case study with a descriptive approach, which was carried out on the informal sector merchant community groups (MSMEs) in the Sae Salera Pamekasan culinary tourism area. Data was collected from business owners who were considered to understand accounting behavior in the business that they manage, and one employee of Dinas Koperasi & UKM Pamekasan. The results of the study show that theoretically the information is not yet fully understood by business actors, but in practice the concept of cost and profit margin has been put to good use. Accounting practice is interpreted as a complexity, while the MSMEs prefer something that is considered easy and simple; through experience, memory and intuition. Researchers view this as another form of belief; that for MSMEs in Sae Salera, experience, memory and intuition are more important than written notes.Keywords: Propietary accounting; Accounting information; Informal sector business.Abstrak Kajian ini ditujukan untuk memahami dan menganalisis sejauh mana pemanfaatan informasi akuntansi oleh usaha sektor informal kawasan Sae Salera di Kota Pamekasan. Kajian ini merupakan studi kasus kualitatif dengan pendekatan deskriptif, yang dilakukan pada kelompok masyarakat pedagang sektor informal (UMKM) di kawasan wisata kuliner Sae Salera Pamekasan. Data dihimpun dari pelaku usaha yang dianggap memahami perilaku akuntansi di usaha yang dikelolanya, dan satu orang pegawai Dinas Koperasi dan UMKM. Hasil kajian menunjukkan secara teoritis bahwa informasi belum dipahami secara sempurna oleh pelaku usaha, namun pada praktiknya konsep biaya dan marjin laba telah dimanfaatkan dengan baik. Praktik akuntansi dimaknai sebagai sebuah kerumitan, sementara para pelaku usaha lebih memilih sesuatu cara yang dianggap mudah dan sederhana, yaitu melalui pengalaman, ingatan dan intuisi. Peneliti memandang hal ini sebagai sebuah bentuk lain dari sebuah keyakinan; bahwa bagi UMKM di Sae Salera, pengalaman, ingatan, dan intuisi merupakan hal yang lebih penting daripada catatan tertulis.Kata kunci: Propietary accounting; Informasi akuntansi; Usaha sektor informal.
Analisis Penerimaan Pengguna E-Filing Menggunakan Model Unified Theory Acceptance and Use of Technology (UTAUT) Arfah Habib Saragih; Nadhirotul Ulfa Septamia
Jurnal Kajian Akuntansi Vol 3, No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2129

Abstract

E-filing is form of modern tax administration as one of the way to improve community service using the improvement of technologies. E-filing has purposes to give an easy service for individual taxpayer submitting tax return and also to improve the individual taxpayer compliance to report Individual Annual Income Tax Returns. However, e-filing is not used by all individual taxpayers yet. It is shown by the decrease number of compliance level of Annual Income Tax Return report. This research is to acknowledge user acceptance of e-filing using Unified Theory Acceptance and Use of Technology (UTAUT) Model. Research method is using an descriptive quantitative approach with a purposive sampling technique. The sample was used 150 respondents with a survey using a questionnaire. The significant results is shown by the effect of performance expectancy to behavioral intention and behavioral intention to use behavioral. The weak effects is shown by the correlation berween effort expectancy to behavioral intention.Keywords: E-Filing; Individual Tax Retur; Individual Taxpayer; UTAUT
Kepribadian Machiavellianism pada Aspek Perilaku Auditor Yusar Sagara; Nur Atikah
Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3521

Abstract

AbstractThe historical development of audit practices is inseparable from various cases of ethical violations and deviations from audit standards. This behavior is explained as a dysfunction behavior that is closely related to today's modern human profession. This study discusses how machiavellian tendencies in a person are very closely related to behavioral dysfunction in the auditor and how spiritual concepts in the workplace become a solution in preventing and minimizing these attitudes and behaviors. The study was conducted on 115 auditors in the Jakarta public accounting firm through a survey. The data analysis method used is quantitative data analysis with Structural Equation Modeling (SEM) approach assisted by the LISREL 8.80 program. Data processing results show that workplace spirituality has a significant negative effect on audit dysfunction behavior through machiavellian nature, but does not have a negative and significant effect directly on dysfunction behavior.Keywords: Attribution theory; Audit dysfunction behavior; Machiavellian tendencies; Workplace spirituality.Abstrak Sejarah perkembangan praktik audit tidak terlepas dari berbagai kasus pelanggaran etika dan penyimpangan atas standar audit. Perilaku tersebut dijelaskan sebagai perilaku disfungsi yang erat kaitannya dengan profesi manusia modern saat ini. Penelitian ini membahas bagaimana kecenderungan machiavellian dalam diri seseorang sangat erat kaitannya dengan perilaku disfungsi dalam diri auditor dan bagaimana konsep spiritual di tempat kerja menjadi solusi dalam mencegah dan meminimalisir sikap dan perilaku tersebut timbul. Penelitian dilakukan kepada 115 auditor di kantor akuntan publik DKI Jakarta melalui survei. Metode analisis data yang digunakan yakni analisis data kuantitatif dengan pendekatan Structural Equation Modeling (SEM) berbantuan program LISREL 8.80. Hasil pengolahan data menunjukkan bahwa workplace spirituality berpengaruh negatif secara signifikan terhadap perilaku disfungsi audit melalui sifat machiavellian, tetapi tidak berpengaruh negatif dan signifikan secara langsung terhadap perilaku disfungsi.Kata kunci: Teori atribusi; Perilaku disfungsi audit; Sifat machiavellian; Workplace spirituality.
Previllage Tax Payer, Sosialisasi Pajak, dan Kepercayaan pada Otoritas Pajak terhadap Kepatuhan Mohammad Yudi Mahadianto; Apri Dwi Astuti
Jurnal Kajian Akuntansi Vol 1, No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.525

Abstract

Abstract The purpose of the research to analyze the influence of the privilege tax, tax and trust socialization to the tax authorities against taxpayer compliance in KPP Pratama Cirebon city. Based on data from KPP Pratama in Cirebon city, not all tax payers private person become the object in this study because the number are very large and the limitations of time and cost. Sampling was done by the method of purposive sampling. The number of samples specified by 25 people. Primary data collection method used is by the method of question form (questionnaire). Data analysis techniques used in this research is the technique of multiple regression analysis. Based on the results of the analysis undertaken showed previllage tax payer then affect positive significantly toward taxpayer compliance while socializing tax and trust of the tax authorities which is not supported. Keywords: Previllage tax payer; Tax socialization; Trust; Tax payer compliance.Abstrak Tujuan penelitian adalah menganalisis pengaruh privilege pajak, sosialisasi pajak dan kepercayaan kepada otoritas pajak terhadap kepatuhan wajib pajak di KPP Pratama kota Cirebon. Berdasarkan data dari KPP Pratama di kota Cirebon, tidak semua wajib pajak orang pribadi menjadi obyek dalam penelitian ini karena jumlahnya sangat besar dan keterbatasan waktu dan biaya. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel ditentukan 25 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket (kuesioner). Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka menunjukkan previllage tax payer berpengaruh positif signifikan terhadap kepatuhan wajib pajak sedangkan sosialisasi pajak dan kepercayaan terhadap otoritas pajak tidak didukung.Kata Kunci: Privilege tax payer; Sosialisasi pajak; Kepercayaan terhadap otoritas; Kepatuhan pajak wajib pajak.
Implemetasi Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Industri Dasar dan Kimia Edi Hartono
Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1299

Abstract

AbstractAny company whose business activities in a sustainable manner relating to the utilization of natural resources either directly or indirectly required to submit a report of social responsibility more widely in which corporate social responsibility (CSR) is a voluntary activity undertaken by the company as a form of corporate responsibility for internal and external companies in the field of social and environmental. This study aims to analyze implementation corporate social responsibility disclosure The research method used is descriptive statistic method. The sample selection based on Purposive Sampling amounted to 77 companies of basic and chemical industry sectors listed on BEI in 2013-2015. Data analysis in this research using quantitative descriptive analysis.The results of the study indicate that the overwhelming majority paid more attention to the economic aspects that could support the creation of corporate profitability. While viewed from the aspect of the planet or the environment, indicating that the activity and disclosure of environmental indicators is still quite low.Keywords:CSRdisclosure; Triple bottom line theory; Legitimacy theory; Stakeholder theory.
Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate Moh Yudi Mahadianto; Wahyudi Pratama; Mardi Mardi
Jurnal Kajian Akuntansi Vol 4, No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3376

Abstract

AbstractThis research aims to test  the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation.Keywords: Economic Value Added, Value Added Financial, Financial Performance.AbstrakPenelitian ini bertujuan untuk menguji kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added dan Financial Value Added. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange periode 2015-2017. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik purposive sampling diperoleh 36 perusahaan yang terdaftar di Bursa Efek Indonesia dan 35 Singapore Exchange periode 2015-2017. Dari hasil perhitungan Economic Value Added terdapat 20 perusahaan memiliki nilai Economic Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 8 perusahaan yang memiliki nilai Economic Value Added yang positif yang terdaftar di Singapore Exchange, menandakan para pemegang saham dan investor  dapat mendapatkan nilai tambah bagi perusahaan. Sementara itu hasil perhitungan Financial Value Added terdapat 24 perusahaan memiliki nilai Financial Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 10 perusahaan yang memiliki nilai Financial Value Added yang positif yang terdaftar di Singapore Exchange, menandakan perusahaan mampu menghasilkan nilai tambah karena keuntungan bersih perusahaan dan penyusutan mampu menutupi equivalent depreciation.Kata Kunci:Economic value added; Financial value added; Kinerja keuangan.
Penerapan Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Peningkatan Laba Produk Rukmi Juwita; Muhammad Rizal Satria
Jurnal Kajian Akuntansi Vol 1, No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.701

Abstract

AbstractTarget costing method is one good method used in an effort to reduce production cost. With more efficient production costs companies will earn greater profits. To know the implementation of target costing needs to be done 3 stages of calculating the cost of production based on company calculations, value engineering, and applying it into the calculation of production costs. This study aims to determine how the implementation of target costing method in the calculation of production costs on the CV. HOKI Production. The results showed that to make a T-shirt product combed cotton material per unit cost Rp. 69.972.000,00 after using target costing to Rp. 67.673.600,00 to make T-shirts product polyester material per unit Rp. 18.143.000,00 after using target costing to Rp. 16.426.600,00 to make the shirt product per unit cost Rp. 32.419.500,00 after using target costing to Rp. 31.757.600,00 to make jacket product per unit cost Rp. 4.557.000,00 after using target costing to Rp. 4.295.550,00 the conclusion that can be taken from the research is that after using target costing method of production cost become more efficient and profit targeted company can be achieved. Keywords: Target costing method; Production cost efficiency; Profit.AbstrakMetode target costing merupakan salah satu metode yang baik digunakan dalam upaya mengurangi biaya produksi. Dengan biaya produksi yang lebih efisien perusahaan akan memperoleh laba yang lebih besar. Untuk mengetahui penerapan target costing perlu dilakukan 3 tahapan yaitu menghitung biaya produksi berdasarkan perhitungan perusahaan, melakukan value engineering, dan mengaplikasikannya kedalam perhitungan biaya produksi. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan metode target costing dalam perhitungan biaya produksi pada CV. HOKI Production. Hasil penelitian menunjukan bahwa untuk membuat produk kaos oblong bahan katun combed membutuhkan biaya Rp. 69.972.000,00 setelah menggunakan target costingmenjadi Rp. 67.673.600,00 untuk membuat produk kaos oblong bahan polyester per unit membutuhkan Rp. 18.143.000,00 setelah menggunakan target costing menjadi Rp. 16.426.600,00 untuk membuat produk kemeja per unit membutuhkan biaya Rp. 32.419.500,00 setelah mengunakan target costing menjadi Rp. 31.757.600,00 untuk membuat produk jaket per unit membutuhkan biaya produksi Rp. 4.557.000,00 setelah menggunakan target costing menjadi Rp. 4.295.550,00. Kesimpulan yang dapat diambil dari penelitian ini yaitu setelah menggunakan metode target costing biaya produksi menjadi lebih efisien serta laba yang ditargetkan perusahaan dapat tercapai.Kata Kunci: Efisiensi biaya produksi; Laba; Metode target costing.
Anteseden Pengungkapan Kebijakan Anti Korupsi Perusahaan di Bursa Efek Indonesia Octavianus Digdo Hartomo
Jurnal Kajian Akuntansi Vol 3, No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2919

Abstract

AbstractCorruption is still a serious problem in Indonesia. Anti-corruption disclosure is an important aspect that shows the company's commitment to prevent, monitor and eradicate corruption. This study aims to determine the level of anti-corruption disclosure in Indonesian listed company and examine the antecedent factors influencing it. The antecedents factors are audit quality, governance committee, industry risk, commissioners who have political affiliation and business diversification. Data obtained from the company's annual report listed on Indonesia Stock Exchange from 2013 to 2017. The sampling method using purposive sampling with a final sample of 1058 companies. Analysis using multiple linear regression. The results show that the level of anti-corruption policy disclosure in Indonesia is still low with an average disclosure of 4.5%  Audit quality, governance committee, industrial risk, and politically affiliated commissioners are proven to be antecedents of anti-corruption disclosure, while the company diversification variable have no effect on anti-corruption disclosuresKeywords : Anti Corruption Disclosure; Audit Quality, Governance Committee, Industrial RiskAbstrak Korupsi masih merupakan masalah serius di Indonesia. Pengungkapan anti korupsi merupakan aspek penting yang menunjukkan komitmen perusahaan untuk mencegah, memantau, dan memberantas korupsi. Kajian ini bertujuan mengetahui tingkat pengungkapan anti korupsi di Indonesia dan menguji anteseden yang mempengaruhinya, yaitu .kualitas audit, komite tata kelola, risiko industri, komisaris yang memiliki afiliasi politik dan diversifikasi bisnis. Data diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2013 hingga 2017. Metode pengambilan sampel menggunakan purposive sampling dengan sampel final sebanyak 1058 perusahaan. Analisis menggunakan regresi linier berganda. Hasil kajian menunjukkan bahwa tingkat pengungkapan kebijakan anti korupsi di Indonesia masih rendah dengan rata rata pengungkapan 4,5 %/  Kualitas audit, komite tata kelola, risiko industri, dan komisaris yang berafiliasi secara politik terbukti merupakan anteseden pengungkapan anti korupsi, sedangkan variabel diversifikasi perusahaan tidak terbukti berpengaruh terhadap pengungkapan anti korupsi.Kata kunci : Pengungkapan Anti Korupsi, Kualitas Audit, Komite Tata Kelola, Risiko Industri
Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce Nurlaeli Aprilia Sahri; Novita Novita
Jurnal Kajian Akuntansi Vol 3, No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2136

Abstract

This study aims to analyze the application of kaizen costing as a continuous improvement to improve the competitive advantage of e-commerce. Kaizen is widely applied to Japanese companies with the concepts of 3M (Muda, Mura, Muri) and 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) that can help management in managing workplaces, improve employee discipline, reduce waste, improve company quality and efficiency . E-commerce as the object of research is PT Aplikasi Karya Anak Bangsa (Go-Jek Indonesia) which involves employees, drivers, and customers as research samples. The method of data collection is done through observation, documentation, interviews and questionnaires. Methods of data analysis through descriptive analysis and verification using the Partial Least Square (PLS) program. Based on the survey results, respondents' responses and company conditions concluded that Go-Jek had implemented the kaizen costing concept in the face of e-commerce competition. However, only the variables Muri, Seiso, Seiketsu, Shitsuke which only have a significant effect on the variable of competitive advantage. This is because the number of respondents who have not felt the effectiveness of the company in implementing kaizen costing.Keywords: Kaizen costing; Continuous improvement; 3M; 5S; Competitive advantage

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