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Jurnal Aplikasi Akuntansi
Published by Universitas Mataram
ISSN : 2549158X     EISSN : 26222434     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018" : 6 Documents clear
KEGAGALAN AKUNTANSI DALAM MENANGGULANGI FRAUD: (PERSPEKTIF POSTMODERN) Anantawikrama Tungga Atmadja; Komang Adi Kurniawan Saputra
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.811 KB) | DOI: 10.29303/jaa.v3i1.30

Abstract

Fraud often cannot be eliminated in the operational activities of the organization, including in the public sector organizations. In a sense, the accounting system applied cannot prevent fraud as idealized. This condition shows that accounting as a narrative cannot be separated from the application of other narratives adopted by humans as accounting agents. This paper will discuss how accounting, including internal control within it, is understood as a narrative in the frame of postmodernism. As a narrative, accounting must compete with other narratives to become a habitus and give a disposition to act on the agent who adheres to it. Humans, as accountants, must also be positioned as complex creatures and not only moved on the basis of mere rationality. This understanding is expected to provide a more holistic understanding of the background of the failure and success of accounting in overcoming fraud and suggestions for corrective actions.
Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik Ni Made Suindari; AA Pt. Agung Mirah Purnama Sari
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.387 KB) | DOI: 10.29303/jaa.v3i1.31

Abstract

The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples and 340 respondents from Unwar, Undiknas, Unhi and Unmas Denpasar. This study uses primary data was collected by using a questionnaire by using convenience sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the academic performance and consideration of the labor market has positive effect on the selection of career as a public accountant.
AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN Bq. Anggun Hilendri
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.156 KB) | DOI: 10.29303/jaa.v3i1.34

Abstract

Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases.
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah yang Memperoleh Opini Wajar Tanpa Pengecualian (WTP) di Provinsi Nusa Tenggara Barat Nurabiah Nurabiah
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.258 KB) | DOI: 10.29303/jaa.v3i1.36

Abstract

Tujuan dari penelitian ini untuk menganalisa perbandingan kinerja keuangan pemerintah daerah yang memperoleh opini WTP di Nusa Tenggara Barat selama tahun 2016. Populasi dari penelitian ini 10 pemerintah daerah yang memperoleh opini WTP di provinsi Nusa Tenggara Barat dan data yang digunakan yaitu data sekunder. Analisis yang digunakan adalah rasio keuangan yang terdiri dari rasio kemandirian daerah, rasio efektivitas, rasio efisiensi, rasio keselaran, dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa kinerja keuangan antara pemerintah daerah yang memiliki Opini WTP menunjukkan rasio yang berbeda sehingga tingkat kinerjanya juga berbeda.
PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN Ni Made Intan Priliandani; Ni Made Rai Juniariani; Ni Putu Sri Mariyatni
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.586 KB) | DOI: 10.29303/jaa.v3i1.37

Abstract

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.
KONSEP SYARIAH PADA PEMBIAYAAN JAMINAN SERTIFIKASI DAN DAMPAKNYA TERHADAP MANAJEMEN RISIKO (Studi Kasus Pada BPR Syariah Di Kota Mataram) Isnawati Isnawati; Muttaqillah Muttaqillah; Siti Sofiyah
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.454 KB) | DOI: 10.29303/jaa.v3i1.38

Abstract

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