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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022" : 5 Documents clear
ANALISIS PENGARUH OPINI, TEMUAN DAN KARAKTERISTIK DAERAH TERHADAP KINERJA KEUANGAN PROVINSI JAMBI Muhammad Rafi Bakri
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.2936

Abstract

Financial performance is an indicator in determining the performance of local governments in managing regional finances. This study aims to empirically measure the effect of audit opinions and audit findings by BPK RI and regional characteristics on the financial performance of Jambi Province. Regional characteristics that become variables in this study are the level of independence and dependence on the central government. Financial performance can be measured using the ratio of effectiveness and efficiency. The population in this study was 9 districts and 2 cities in Jambi Province in 2017-2019. The analytical method used is quantitative analysis with multiple linear regression models. The results showed that the level of independence, the level of dependence on the central government, and the findings of each examination partially affected the level of effectiveness and efficiency of district/city financial management in Jambi Province. However, the audit opinion has no significant effect on the financial performance. Furthermore, the opinions, findings of the examination and regional characteristics simultaneously have a substantial impact on the financial performance of districts/cities in Jambi Province in 2017-2019.
PENGARUH IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN TRANSPARANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA (Studi kasus pada Desa di kecamatan Pakem kabupaten Sleman) Teguh Erawati; Antonius Sahaduta Hamanay
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3184

Abstract

This study aims to examine the effect of implementing village financial system applications, human resource competencies, internal control systems, and transparency on the quality of village government financial reports. The population in this study is the village government in Sleman district which consists of 17 sub-districts and 86 villages. The sample in this study was determined using the proposive sampling method, namely 50 respondents who were village officials in all village governments in Pakem sub-district, Sleman district, who were directly involved in preparing village government financial reports. The type of data used in this research is primary data by distributing questionnaires. The data analysis method used is data quality test, classical assumption test, and hypothesis testing. The results in this study state that the simultaneous implementation of village financial system applications, human resource competencies, internal control systems, and transparency each have a positive and significant effect on the quality of village government financial reports.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA CENDANA) Theodora Vivinia Ndait
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3186

Abstract

The purpose of this research is to know the effect of emotional intelligence, learning behavior and learning interest towards the understanding of accounting partially and simultaneously. The technique of analysis used in this research is multiple linear regression. The data was collected by quesionnare. Sample used in this research is 135 accounting students of the faculty of economy and business University of Nusa Cendana Class of 2018. The results of this research showed that partially emotional intelligence has no effect towards the understanding of accounting, whereas learning behavior and learning interest affect the understanding of accounting. The result of this research simultaneously showed that emotional intelligence, learning behavior and learning interest affect the understanding of accounting of 40,6%.
PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA PERBANKAN DI KOTA KUPANG Tiara Fitriana Azhari; Anthon Simon Y. Kerihi; Novi Theresia Kiak
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3161

Abstract

This research aims to determine the effect of internal control and good corporate governance partially and simultaneously towards fraud prevention in Banking at Kupang City. This type of research is quantitative. The sampling technique was purposive sampling and the total of samples in this research are 40 respondents. The method of collecting data in this research is using quisionnaire. Data analysis technique used in this research was multiple line regression analysis and processed using the analysis tool SPSS 25. The results of this research indicate that internal control partially did not affect on fraud prevention, while good corporate governance partially affect on fraud prevention. And simultaneously the internal control and good corporate governance affect on fraud prevention in Banking at Kupang City.
MODERASI PROFITABILITAS PADA PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Maria Katharina Sare
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3214

Abstract

Taxes for a company are a burden that can reduce corporate profits, while taxes for a country are an income that will be used to cover state expenses. These differences lead companies to tax liability management. Frequent action is a tax avoidance. By performing a tax avoidance company capable of optimizing profits and can attract investors because of their high value. Corporate values are also affected by high corporate profitability. The theories underlying this research are agency theories and signal theories. The population of this study is 14 multinational companies registered to the Indonesia stock exchange in 2017-2021, making up 70 samples of the company. The data analysis techniques used are descriptive, pooling, classic assumptions test, simple linear regression analysis tests, moderated regression analysis (MRA), test f, test t and r2. Data obtained from (www.idx. Co. id) and (www.idnfinancials). As well as other sources (www.yahoofininance.com). The study shows that tax avoidance has an impact on corporate value, and moderating profitability has proven to strengthen the impact of tax avoidance on corporate values.

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