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<![CDATA[Evaluasi Prosedur Penyusunan Anggaran dan Penetapan Anggaran ]]>
<![CDATA[Kaharti, Eni]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.293
<![CDATA[Abstract
This research aimed to identify the roles of budget as a means of planning, controlling, and decision making at a hotel company, namely VSSB. This research evaluated budgeting process using the guidelines of Anthony and Govindarajan (2011) and Nafarin (2013). Budgetary control was evaluated in two ways, namely: (1) evaluation of budget implementation, (2) evaluation of budget achievement. The evaluation of calculating cost of room sold is a basis for determining a selling price by giving discounts. Cost classification is required in deciding budget management (Supriyono, 1989). Costs are classified according to their purpose.
The results of this research indicated that the procedure for making budget in VSSB 2018 was normatively in compliance with budgeting procedure. GOP generated by VSSB could be classified as low budget (below 40%). In Seminyak Bali, VSSB was regarded as a leader in the hotel business based on hotel competitor report. The simulation of the basic room costs in VSSB was already proper so that giving discounts would not result in loss.
Keywords: budget, planning, controlling, decision making, cost classification, BEP analysis and CVP analysis.]]>
<![CDATA[PENGARUH KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah) ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.295
<![CDATA[ABSTRAK
Kasus kecenderungan kecurangan akuntansi di Indonesia terjadi secara berulang-ulang. Media massa banyak memberitakan hal tersebut sehingga bagi masyarakat kasus kecenderungan kecurangan akuntansi sepertinya bukan rahasia lagi. Pada sektor publik kecenderungan kecurangan akuntansi dilakukan dalam bentuk kebocoran anggaran pendapatan dan belanja negara. Di sektor swasta bentuk kecenderungan kecurangan akuntansi juga terjadi dalam bentuk yang sama yaitu ketidaktepatan dalam membelanjakan sumber dana. Penelitian ini bertujuan untuk menganalisis pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi dengan pengendalian internal sebagai variabel pemoderasi.
Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen melalui pengujian hipotesis Dalam penelitian ini, peneliti mengumpulkan data primer dengan cara kuesioner. Kuesioner diberikan kepada Kepala Bagian Akuntansi dan Staff Keuangan Perusahaan-Perusahaan Swasta di Provinsi Jawa Tengah yang dijadikan sampel penelitian atau responden penelitian. Sedangkan analisis data yang digunakan antara lain uji asumsi klasik dan analisis regressi linear berganda.
Berdasarkan hasil penelitian diketahui bahwa (1) Ketaatan aturan akuntansi berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin taat Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah dalam menerapkan aturan akuntansi akan menyebabkan kecurangan akuntansi semakin menurun; (2) Perilaku tidak etis berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin meningkat perilaku tidak etis dalam perusahaan akan menyebabkan kecurangan akuntansi semakin meningkat; (3) Pengendalian internal berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal dalam perusahaan akan menyebabkan kecurangan akuntansi semakin menurun; (4) Pengendalian internal secara positif dan sinifikan dapat memperkuat ketaatan aturan akuntansi dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan ketaatan akuntansi dalm perusahan semkain meningkat dan mendorong kecurangan akuntansi semakin menurun; (5) Pengendalian internal secara positif dan sinifikan dapat memperkuat perilaku tidak etis dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan perilaku tidak etis dalam perusahaan semakin menurun dan mendorong kecurangan akuntansi semakin menurun.
Kata Kunci: Ketaatan Aturan Akuntansi, Perilaku Tidak Etis, Kecenderungan Kecurangan Akuntansi, Pengendalian Internal ]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN ]]>
<![CDATA[PRASETYA, FANDI]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.294
<![CDATA[This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate]]>
<![CDATA[PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, LITERASI KEUANGAN DAN LINGKUNGAN KELUARGA PENGARUHNYA TERHADAP MINAT INVESTASI DI PASAR MODAL ]]>
<![CDATA[Darmawan, Akhmad]]>;
<![CDATA[Kurnia, Kesih]]>;
<![CDATA[Rejeki, Sri]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.297
<![CDATA[ This study aims to analyze the effect of investment knowledge, investment motivation, financial literacy and family environment on the interest in investing in the capital market. This type of research is quantitative. The population of this study were students of the Management Study Program of the Faculty of Economics and Business, Muhammadiyah Purwokerto University in the year 2016 and 2017 with the sample criteria of active students of FEB UMP and those who were / had taken financial management and entrepreneurship courses. Data collection in this study using the questionnaire method. Instrument testing was analyzed using validity test and reliability test. Data analysis techniques used in this study are classic assumptions and multiple linear regression analysis. The results showed that: (1) investment knowledge, investment motivation, and financial literacy simultaneously had a significant effect on investment interest. (2) investment knowledge partially does not affect investment interest. (3) investment motivation partially has a significant effect on investment interest. (4) financial literacy partially has a significant effect on investment interest. (5) the family environment partially has a significant effect on investment interest. keywords: Knowledge, Motivation, Literacy, Environment, Interests.]]>
<![CDATA[MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI ]]>
<![CDATA[Kristanti, Ika Neni]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.298
<![CDATA[Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model. Keywords : earning management, motivation, measuring models]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN SUSTAINABILITY REPORT ]]>
<![CDATA[Widhiastuti, Susanti]]>;
<![CDATA[Eftianto, Eftianto]]>;
<![CDATA[Ahmadi, Slamet]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.314
<![CDATA[This study aims to determine the effect of financial performance, on the value of the company with disclosure of sustainability report as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange and consistently included in the SRI-KEHATI Index from 2012-2016 as many as 19 companies. The selection of samples using purposive sampling method and the sample used in this study amounted to 14 companies for 5 years. The method of analysis uses multiple regression. The results showed that profitability and liquidity as a measure of the company's financial performance did not affect the disclosure of sustainability bother while the solvency had an effect on disclosure of sustainability bother. Profitability and solvency affect the value of the company, but liquidity and sustainability report disclosure do not affect the value of the company. This study also shows that sustainability report disclosure cannot mediate the effect of financial performance on firm value. Keywords: Financial Performance, Sustainability Report, Company Value]]>
<![CDATA[PENGARUH E-SERVICESCAPE DAN ADVERTISING EFFECTIVENESS TERHADAP SHOPPING EMOTION DAN PEMBELIAN IMPULSIF ]]>
<![CDATA[Wiwoho, Gunarso]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.538
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh dari e-servicescape dan advertising efeectiveness terhadap shopping emotion dan pembelian impulsif pada pengguna Shopee di Kebumen. Pengumpulan data dilakukan dengan kuesioner. Dengan menggunakan teknik non-probability sampling, penelitian ini mengambil sampel 100 responden konsumen Shopee. Variabel yang digunakan pada penelitian ini adalah e-servicescape (X1), advertising efeectiveness (X2), shopping emotion (Y1) dan pembelian impulsif (Y2). Penelitian ini menggunakan teknik analisis data menggunakan teknik analisis deskriptif dan statistik meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis, analisis jalur dan analisis korelasi dengan menggunakan bantuan program SPSS 22 for windows. Hasil penelitian ini menunjukan bahwa semua variabel valid dan reliabel, tidak terdapat multikolinieritas, tidak terjadi heteroskedastisitas dan model memenuhi asumsi normalitas. Pengaruh e-serivescape terhadap shopping emotion menunjukkan pengaruh positif dan signifikan terhadap shopping emotion. Pengaruh advertising effectiveness terhadap shopping emotion menunjukkan pengaruh yang positif dan signifikan terhadap shopping emotion. Pengaruh e-serivescape terhadap pembelian impulsif menunjukkan pengaruh yang positif namun tidak signifikan terhadap pembelian impulsif. Pengaruh advertising effectiveness terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif. Pengaruh shopping emotion terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif.]]>
<![CDATA[PENGARUH E-SERVICESCAPE DAN ADVERTISING EFFECTIVENESS TERHADAP SHOPPING EMOTION DAN PEMBELIAN IMPULSIF ]]>
<![CDATA[Gunarso Wiwoho]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.538
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh dari e-servicescape dan advertising efeectiveness terhadap shopping emotion dan pembelian impulsif pada pengguna Shopee di Kebumen. Pengumpulan data dilakukan dengan kuesioner. Dengan menggunakan teknik non-probability sampling, penelitian ini mengambil sampel 100 responden konsumen Shopee. Variabel yang digunakan pada penelitian ini adalah e-servicescape (X1), advertising efeectiveness (X2), shopping emotion (Y1) dan pembelian impulsif (Y2). Penelitian ini menggunakan teknik analisis data menggunakan teknik analisis deskriptif dan statistik meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis, analisis jalur dan analisis korelasi dengan menggunakan bantuan program SPSS 22 for windows. Hasil penelitian ini menunjukan bahwa semua variabel valid dan reliabel, tidak terdapat multikolinieritas, tidak terjadi heteroskedastisitas dan model memenuhi asumsi normalitas. Pengaruh e-serivescape terhadap shopping emotion menunjukkan pengaruh positif dan signifikan terhadap shopping emotion. Pengaruh advertising effectiveness terhadap shopping emotion menunjukkan pengaruh yang positif dan signifikan terhadap shopping emotion. Pengaruh e-serivescape terhadap pembelian impulsif menunjukkan pengaruh yang positif namun tidak signifikan terhadap pembelian impulsif. Pengaruh advertising effectiveness terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif. Pengaruh shopping emotion terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif.]]>
<![CDATA[Evaluasi Prosedur Penyusunan Anggaran dan Penetapan Anggaran ]]>
<![CDATA[Eni Kaharti]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.293
<![CDATA[Abstract This research aimed to identify the roles of budget as a means of planning, controlling, and decision making at a hotel company, namely VSSB. This research evaluated budgeting process using the guidelines of Anthony and Govindarajan (2011) and Nafarin (2013). Budgetary control was evaluated in two ways, namely: (1) evaluation of budget implementation, (2) evaluation of budget achievement. The evaluation of calculating cost of room sold is a basis for determining a selling price by giving discounts. Cost classification is required in deciding budget management (Supriyono, 1989). Costs are classified according to their purpose. The results of this research indicated that the procedure for making budget in VSSB 2018 was normatively in compliance with budgeting procedure. GOP generated by VSSB could be classified as low budget (below 40%). In Seminyak Bali, VSSB was regarded as a leader in the hotel business based on hotel competitor report. The simulation of the basic room costs in VSSB was already proper so that giving discounts would not result in loss. Keywords: budget, planning, controlling, decision making, cost classification, BEP analysis and CVP analysis.]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN ]]>
<![CDATA[FANDI PRASETYA]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.294
<![CDATA[This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate]]>
