Jurnal Akuntansi
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.
Articles
10 Documents
Search results for
, issue
"Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022"
:
10 Documents
clear
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI PADA HOTEL DI KABUPATEN LOMBOK TENGAH) ]]>
<![CDATA[Rahdien Badu Alam]]>;
<![CDATA[Animah Animah]]>;
<![CDATA[Nurabiah Nurabiah]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3295
<![CDATA[This study aims to examine whether the payroll accounting information system has an effect on hotel internal control in Central Lombok Regency. The approach used is quantitative data. The population in this study were all hotels in Central Lombok Regency as many as 88 based on data on the website of the Central Statistics Agency of West Nusa Tenggara Province in 2021 (https://ntb.bps.go.id/), with the sample criteria being employees who carry out functions in the accounting or finance department and HR at the hotel. The sampling technique used is a saturated sample with a sampling result of 103 respondents. The collected data is processed using the smartPLS version 4.0 software. The results of this study indicate that the payroll accounting information system has a positive effect on the effectiveness of hotel internal controls in Central Lombok Regency. The results of this study support the Theory of Reasoned Action (TRA) theory which explains that a person or individual will realize that an accounting information system will produce benefits for the user.]]>
<![CDATA[Remote Audit Dibandingkan Dengan Onsite Audit dan Kemampuan Yang Dibutuhkan Dalam Pandangan Praktisi Internal Auditor ]]>
<![CDATA[Dhanang Yan Minarhadi]]>;
<![CDATA[Sri Trisnaningsih]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3296
<![CDATA[ABSTRACT Saat ini terjadi perubahan bisnis model dalam seluruh jenis industri. Adanya Pandemi Covid-19 ini membuat semakin cepatnya perubahan bisnis model itu. Salah satu yang harus menyesuaikannya adalah organisasi yang bergerak dalam bidang audit, khususnya internal audit. Proses audit ketika ada pembatasan pergerakan dan asalan efisiensi maka ada pergeseran cara kerja audit. Jika dahulu proses audit dilakukan dengan kunjungan secara on-site, maka saat ini dapat dilakukan dengan proses baru yang dinamakan remote audit. Oleh sebab itu hal ini membutuhkan kompetensi baru dalam melakukan audit khususnya bagaimana melakukan remote audit namun masih dapat menghasilkan laporan audit yang kualitasnya sama dengan laporan sebelumnya. Dalam praktiknya ada beberapa persamaan dan perbedaan dalam melakukan remote audit dibandingkan dengan onsite audit. Tulisan ini akan membahas terkait dengan pandangan internal auditor terkait persamaan dan perbedaan dalam proses remote audit dan audit di tempa dalam pandangan praktisi auditor dan kemampuan apa saja yang perlu diperdalam auditor agar proses remote audit dapat berjalan dengan baik . Hasil dari penelitian menunjukkan bahwa tidak ada perbedaan dalam Proses Perencanaan dan Proses Reporting dalam remote audit dan onsite audit. Perbedaan hanya ada di Pekerjaan Lapangan dimana remote audit secara teknis lebih sulit.]]>
<![CDATA[PENGARUH ASIMETRI INFORMASI TERHADAP KEBIJAKAN DIVIDEN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Devita Khusnul Fatimah]]>;
<![CDATA[Atmaji Atmaji]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.2987
<![CDATA[The purpose of this study was to determine the effect of information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange on the dividend policy of each company with ownership structure as a moderating variable. The sampling method in this study using purposive sampling method. The period used in this study is a manufacturing company listed during 2015-2019 on the Indonesia Stock Exchange. In addition, the companies used as samples must also continuously earn profits and have complete data related to the variables used, namely the ask bid spread, dividend payout ratio, total assets, market to book value, return on assets, and debt to equity ratio. Based on the specified criteria, 44 sample companies were obtained. Data analysis used linear regression and Moderated Regression Analysis with the help of the SPSS 26 application. The test results showed that information asymmetry in manufacturing companies has a significant negative effect on dividend policy of each company. And ownership structure does not have a moderating effect between the relationship of the effect of information asymmetry and dividend policy of manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAPAT PADA BURSA EFEK INDONESIA ]]>
<![CDATA[Widia Asri Nuraeni]]>;
<![CDATA[Lilik Sri Hariani]]>;
<![CDATA[Mochamad Fariz Irianto]]>;
<![CDATA[Supami Wahyu Setiyowati]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3315
<![CDATA[This research aims to examine the effect of company fundamentals, capital structure, and interest rates on firm value in chemical sub-sector companies listed on the Indonesia Stock Exchange. The research method uses quantitative methods with multiple linear regression models. The research was conducted on chemical sub-sector companies using financial statements. The sampling method used purposive sampling. The variables studied were company fundamentals, capital structure, interest rates, and firm value. The results of this research show that simultaneously the company's fundamental variables, capital structure, and interest rates affect the value of the company. On the other hand, partially the company's fundamental variables and capital structure have a positive effect on firm value in chemical sub-sector companies listed on the IDX. On the other hand, partially the interest rate has a negative effect on firm value in chemical sub-sector companies listed on the IDX.]]>
<![CDATA[PENGARUH PENGGUNAAN SISTEM E-FILING, E-BILLING, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Lucia Esameralda]]>;
<![CDATA[Tri Ciptaningsih]]>;
<![CDATA[Mochamad Arif Budiarto]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3385
<![CDATA[This study aims to analyze the effect of implementing e-Filing, e-Billing, and knowledge of taxation on taxpayer compliance. The population in this study is individual taxpayers in the city of Banjar. Sampling was carried out using the purposive sampling method, the sampling criteria were taxpayers who had an NPWP in Banjar City, submitted SPT using the e-Filing system, and paid taxes using e-Billing. The samples obtained in this study were 110 respondents. Methods of data collection using primary data. Data was collected using a questionnaire through Google Forms. The data analysis technique used in this research is the multiple regression analysis techniques. The results of this study indicate that the application of e-Filing and knowledge of taxation has a positive and significant effect on taxpayer compliance while the implementation of the e-Billing system shows no effect on taxpayer compliance.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Merdianeu Utami Putri]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3287
<![CDATA[This study aims to find out how the relationship between corporate social responsibility and good corporate governance with the company's financial performance. The population of this study is state-owned companies listed on the Indonesian stock exchange for the 2016-2019 period. Based on the sampling method, ten companies or business entities became the research sample. To analyze the research data, this study used multiple regression analysis. Then the results of this study obtained that corporate responsibility and good corporate governance have an influence on the financial performance of state-owned enterprises.]]>
<![CDATA[Profitabilitas Dan Leverage Sebagai Pemoderasi Pengaruh Corporate Social Responsibility Pada Nilai Perusahaan ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[Kadek Linda Kusnita]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3321
<![CDATA[This study determines the effect of the corporate social responsibility on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2018 to 2021. The study used a purposive sampling technique and obtained a sample of 56 companies. The results of this study indicate that corporate social responsibility has an effect on the value of mining companies. Profitability strengthens the influence of corporate social responsibility on the value of mining companies, this is because high profitability is expected to increase the value of the company. Leverage weakens the influence of corporate social responsibility on the value of mining companies, this is because leverage reflects how much the company can finance company assets which will affect the level of investor confidence in investing their shares.]]>
<![CDATA[PENGARUH BOARD GENDER DIVERSITY, BOARD SIZE, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Robby Krisyadi]]>;
<![CDATA[Vivian vivian]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3322
<![CDATA[This study aims to research whether board gender diversity, board size and leverage have influences on tax avoidance. This research involves a purposive sampling method and obtains 1660 company data listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the period 2017-2021. The results showed that tax avoidance in Indonesia do not influence board size, board gender diversity and leverage.]]>
<![CDATA[KINERJA KEUANGAN PEMERINTAH DESA ARJASA, KECAMATAN ARJASA, KABUPATEN JEMBER TAHUN 2018-2020 ]]>
<![CDATA[Oryza Ardhiarisca]]>;
<![CDATA[Novi Ayuni]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3304
<![CDATA[The financial performance of the village government is one way that can be used to obtain an overview of the financial condition of the village. In this study, an analysis will be carried out regarding the financial performance of Arjasa Village in 2018-2022. Performance measurement is carried out using financial ratio analysis. This type of research is descriptive research using secondary data, namely the Village Budget Realization Report in 2018-2020. The results of this study indicate that financial performance based on the compatibility ratio, Arjasa village uses more budget for capital expenditures compared to operating expenditures. Based on the expenditure efficiency ratio, it is known that the Arjasa village government is still less efficient in making budget savings. Based on the effectiveness ratio, it shows that the Arjasa village government has been effective in realizing Village Original Income (PADes). Based on the independence ratio, it shows that the Arjasa Village still relies on funds from transfer revenues or the central government. Based on the growth ratio, it shows that the Arjasa Village experienced fluctuating income growth.]]>
<![CDATA[Pengukuran Trend Analysis Dalam Menilai Performance Management Dan Mempertahankan Business Continuity Management ]]>
<![CDATA[Anggit Dyah Kusumastuti]]>;
<![CDATA[Annisa Indah Mutiasari]]>;
<![CDATA[Destina Paningrum]]>;
<![CDATA[Rusnandari Retno Cahyani]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30738/ja.v10i2.3331
<![CDATA[The covid-19 pandemic has affected the industrial sector which has an impact on the cessation of the wheels of business and must stop operating. The results of the 2020 Central Statistics Agency (BPS) survey noted that 82,85% of companies were affected by the covid-19 virus. Based on the sector, accommodation and beverage/food business experienced the most decline in income, which was 92,47%. The purpose of this study is to determine the percentage increase or decrease in account items in statement of financial position in the base year 2019 and the comparison years 2020 and 2021in manufacturing companies that listed on the Indonesia Stock Exchange. Based on data analysis, it is concluded that the company’s financial performance from the 2019-2021 periode has increased and decreased, which can be seen from the comparison per two years on the balance sheetbased on trend analysis. Increases and decreases in performance have no significant effect because the company is still able to run and operate. From the result of the analysis of financial statements using the trend method, it can be concluded that the ICBP company has the best performance seen in the accounts on the balance sheet which has increased compared to other companies.]]>
