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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 8 Documents
 1 
Search results for , issue "Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019" : 8 Documents clear
PELUANG DAN TANTANGAN PROFESI AKUNTAN DI ERA BIG DATA afrida putritama
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Many people worrying about the profession of Accountants no longer needed by the business world in the era of big data because it was replaced by various accounting software that is cheaper, faster and more accurate in noting the financial transactions. The purpose of the writing of this article is to provide an action plan to address the opportunities and challenges of the profession accountant in the era of big data. Research methodology used in this article is literature review. We suggest these following action plan: First, the accountant should improve the skills and competencies of digital to focus on tasks that are more strategically, and not the technical tasks which could be replaced by accounting software; Second, accountants should anticipate the implications of difference in accounting standards and regulations between countries; Third, the association of accounting profession should create policy which encourages the increase of accountants’ skills and competencies in digital field through the obligation of following conferences, workshops, and training for its members; Fourth, the universities should have collaboration with the association of accounting profession to develop a curriculum aligned with the opportunities and challenges of the accounting profession in the era of big data, simultaneously delivering big data analysis training and integrated reporting for civitas academica, while holding a variety of discussion forums to find solutions to the problems of the accounting profession in the era of big data; Fifth, the Government should ensure the creation of stable political conditions, the stock exchange trade actively and publicly share ownership levels are high, and hit the number of bribery corruption also so that the accountant can develop optimally in the era of the big the data.
Model Laboratorium Akuntansi Terintegrasi Untuk Perguruan Tinggi Krisno Septyan
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research is focused to designing of simulation accounting laboratory based on integrated computerization. This research used qualitative method descriptive, data’s got by literature review, based on experience of researcher, interviewing to user and observation to college’s needs. This laboratory will build to connect between theory and practice . Result of this designing laboratory is showing a few benefits are students know all about they will work view in industries, both situation of work and view of working place. Another output of this laboratory are increasing communication skill, working underpressure and decision making by team work or independently.
Pengaruh Perencanaan Pajak (Tax Planning), Kualitas Audit dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris Paa Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Nurma Ayu Lestari
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of tax planning, audit quality and institutional ownership on earnings management. The population in this study are manufacturing companies listed on the Stock Exchange for the period 2013-2017. the sample used in this study amounted to 48 companies. The data used is secondary data originating from www.idx.co.id. Data analysis techniques using multiple linear regression analysis techniques and measuring instruments to test this study using SPSS test equipment (Statistical Product and Service Solution). The effect of three variables namely tax planning, audit quality, and institutional ownership of earnings management is 3.5%, while the rest is influenced by other factors outside the research variable. Partially, tax planning has a positive effect on management with a significance value of 0.014 <0.05, audit quality has no effect on management with a significance value of 0.071> 0.05, and institutional ownership has a negative effect on management with a significance value of 0.031 <0.05 Keywords : Tax Planning, Audit Quality and Institutional Ownership
KOMPARASI METODE ECOMOMIC ORDER QUANTITY DAN JUST IN TIME TERHADAP EFISIENSI BIAYA PERSEDIAAN Putri Lestari; Dedi Darwis; Damayanti Damayanti
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Solo Rambak Crackers Factory is a home industry. The production process often occurs problems with raw material supplies. If the supply of raw materials in the form of oil is stored for a long period of time and used repeatedly, the problem that occurs is that the oil will experience discoloration, odor and is not good for food that is managed with the oil. This causes the company to be faced with the amount of raw material inventory costs. The purpose of this study is to make an application to compare the calculation of raw material inventory and test which method is appropriate to be implemented in the company in terms of the cost efficiency aspects of inventory. The method used in this study is the Economic Order Quantity (EOQ) and Just In Time (JIT) methods. This raw material inventory calculation is used to minimize inventory costs. To get the maximum results and the right calculation in accordance with the formulas that are set, it requires a comparative system between computer-based EOQ and JIT methods in order to get detailed and accurate results on the calculation and comparison of the results of the value of the raw material inventory. The existence of this comparative system no longer needs to manually calculate and compare values ​​using only the system. From the results of the comparison of the two methods, in an effort to increase the efficiency of raw material inventory costs, the company can use the Just In Time method, purchases are made in small quantities and shipments are in scale, so as to reduce the occurrence of storage costs.
Pengaruh Konvergensi IFRS dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Fichy Rohana; Sri Ayem
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study is to determine the effect of IFRS convergence and profitability on disclosure of corporate social responsibility. This study included descriptive statistical research. The population of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2013 - 2017. The samples were determined using purposive sampling. Data uses secondary data. To determine the effect of the independent variables on the dependent variable using multiple linear regression analysis. The results of this study IFRS convergence does not affect the disclosure of corporate social responsibility and profitability positively influencing disclosure of corporate social responsibility.
PENGARUH MANAJEMEN LABA TERHADAP KEPUTUSAN INVESTASI DENGAN KOMPENSASI BERBASIS EKUITAS SEBAGAI VARIABEL PEMODERASI Siti Rokhaniyah
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Earnings management were positively related to investment decisions. When earnings were overstated, there will be over-invest in property, plant, and equipment, so it can be said that earnings management will lead to direct cost to the investor in the form of inefficient investments decisions (McNichols dan Stubben 2008). The efficiency of investment decision can be enhanced by equity-based compensation (Xian, Chen, and Moldousupova 2011). Granting an equity-based compensation may increase loyalty of the manager, because by this mechanism, manager is part of the owner of the company. So, the investment decisions will be more efficient. Another case if managers are only as an executive without any ownership percentage of the company, they will be more likely to pursue a bonus (agency conflict). This study examined the role of equity-based compensation on the relationship between earnings management to investment decisions. Investment decisions were computed by adding the current period investment, earnings management were proxied by discretionary accruals, and equity-based compensations were measured by the ratio of stock options to total compensations. Equity-based compensation is expected to minimize the inefficient investments decisions as a result of earnings management. With opportunistic earnings management assumption, the presumption was proved by regression analysis that conducted on manufacturing firms in the United States on 2009-2012. Therefore, by 95 percent level of confidence, the findings of this study support previous studies which stated that earnings management were positively related to investment decisions. In addition, there are interaction effects of earnings management and equity-based compensations on the association betwen earnings management on investment decisions. Thus, equity-based compensation can reduce the inefficient investments as a result of earnings management. Keywords: investment decisions, earnings management, equity-based compensations
PRINSIP PERILAKU APIP, KUALITAS AUDIT DAN KOMITMEN PROFESIONAL SEBAGAI MODERATING (STUDI EMPIRIS DI BPKP PERWAKILAN JAWA TENGAH) Yuni Ningsih; Kiswanto Kiswanto
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Abstrak Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh prinsip perilaku integritas, objektivitas, kerahasiaan dan kompetensi APIP terhadap kualitas audit APIP melalui komitmen pofesional sebagai variabel moderating (studi kasus pada BPKP Pewakilan Jawa Tengah).Populasi dalam penelitian ini adalah seluruh APIP pada BPKP Pewakilan Jawa Tengah. Teknik pengambilan sampel yang digunakan adalah purposive sampling.Sumber data adalah data primer yang diperoleh menggunakan kuesioner. Teknik analisis yang digunakan adalah analisis Structural Equation Model (SEM) menggunakan smartPLS 3.0.Hasil penelitian ini menunjukkan bahwa integritas berpengaruh positif dan signifikan terhadap kualitas audit APIP. Objektivitas, kerahasiaan dan kompetensi tidak berpangaruh signifikan terhadap kualitas audit APIP. Komitmen Profesional sebagai variabel moderating tidak mampu memoderasi pengaruh integritas, objektivitas, kerahasiaan dan kompetensi terhadap kualitas audit APIP. Kata Kunci: integritas; kerahasiaan; komitmen profesional; kompetensi; kualitas audit ; objektivitas
KEY SUCCESS FAKTOR KINERJA KEUANGAN DENGAN ANALISIS RASIO UNTUK MEWUJUDKAN EFEKTIVITAS POTENSI PENERIMAAN ASET DAERAH Desi Susilawati; Intan Fajar Rahmawati; Rizka Arum Rachmayanti
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The success in the practice of regional autonomy comes from the hard work of Regional Government in dutifully conducting financial management in accordance by the law. The problem faced in managing regional finance is the condition where certain regional potential financial resources have not been maximized. It is a fact that the budget of Sleman Regency still depends on the funding from Central Government. This research aims to measure the independence of regional government in practicing regional autonomy in Sleman Regency by assessing the financial performance Badan Keuangan dan Aset Daerah (BKAD) based on the Budget Realization Report (LRA) for five years from 2012-2016 by analyzing the effectiveness and PAD efficiency ratio and growth ratio. This research different to others, because we briefly describe another aspect used to measure the performance of regional government is by using the effectiveness and contribution of Land and Building Tax (PBB) income ratio, as an original regional income source, it will contribute to the regional financial performance. The result of this research shows that the relationship pattern of regional government independence is considered not independent enough, but the level of financial management efficiency is considered efficient. The degree of fiscal decentralization is considered sufficient because the realization of PAD income is very effective, However the level of regional financial dependency toward central government is considered very high. One of the factors is due to lack the contribution from Land and Building Tax Income to PAD. This situation is caused by ineffective Land and Building Tax income. The growth ratio shows that the ability of Sleman Regency Government in maintaining and improving success fluctuates. Keywords: self-sufficiency ratio, effectiveness ratio, the contribution of Land and Building Tax

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