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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 68 Documents
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ANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI Devi Lestari Pramita Putri; Wahyu Maulana
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 1 (2019): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i1.36

Abstract

Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look forthe information from certain or credible sources. Especially in financial information because of that, itis very influential to those who play an important role in policymakers. Besides, the precise financialinformation is also needed by the investors and creditors who are used as a basis for consideration tomake profitable investments or vice versa. The objective of this study is to find out the financialinformation as an investment decision-making tool and to find out the level of health of cooperatives inthe financial sector as financial information to investors and creditors. Then, the object of this study isKoperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. Thesampling technique is purposive sampling. The data sample used is in the form of financial statementsfrom 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthycriteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewercriteria generated by the service operational independence ratio.
ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018) Yoga Alwindria; Taufeni Taufik; Nur Azlina
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.43

Abstract

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes the mechanism of transparency, participation and accountability in the management of the Sako Village Fund. Last, itanalyzes the guidance and supervision procedures for managing the Sako Village Fund.This type of research is a qualitative study and uses a comparative descriptive approach. In this research, the researcher describes Transparency, Participation and Accountability of Sako Village financial management which includes planning, implementation, administration, reporting, accountability, guidance and supervision of village financial management and comparative compliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed that in general the management of village funds in Sako Village from the planning, implementation, administration, reporting, and accountability stages can be said to be Transparent, Participatory, and Accountable. Although at each stage there are still small notes that become homework for the village government to be improved for the better. The training carried out by the Riau Provincial Government and Kuantan Singingi Regency can be said to be very good.
THE EFFECT OF TAX SUPERVISION AND TAX COLLECTION ON OBEDIENCE TO PAY TAXES AND TAX REVENUE Basrowi Basrowi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 1 (2019): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i1.37

Abstract

The purpose of this study was to determine the effect of tax supervision and tax collection bothpartially and simultaneously on the compliance of taxpayers and their implications for tax revenue.The type of research used in this study is a type of causality research, namely research that aims todetermine the effect of independent variables on the dependent variable. However, the method used inthis research is a quantitative approach. The data collection technique used in this study is by usingsecondary data from the Pratama Tax Office of Lampung Province, specifically from the InspectionSection and the 2017 and 2018 Billing Section. Data were analyzed using the SPSS version 18 andLisrel programs. Based on the results of data analysis it was concluded that there were significanteffects both partially and simultaneously between tax supervision, tax collection, taxpayer compliancewith tax revenue.
FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR Iwan Lesmana; Dheny Biantara; Meco Sitardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.181

Abstract

The purpose of this observation is to find the indicator of a person will meet the offering of being a justice collaborator. The population of this observation are the cases of person who is being suspected or accused by Komisi Pemberantasan Korupsi (KPK) commiting corruption in Indonesia. Participants for this study were sampled using the random sampling cases in observation, theory and the rules of law. Datas amd informations that were used for this observation were obtained through secondary data from cases in KPK’s website and the result of the previous research in motivation.Observation’s result indicates that age, education, experience, salary, job title and spiritual capital drive someone to be motivated. These factors do not act separately, but they are a part of mutually connected network of specific relations. Employee level of motivation and employee performance can be influenced by means of their detailed knowledge, esperience, maturity of thought and spiritual aspect.Economic indicators that was represented by the value of loss, value of gratification and the punishment charge can be considered in valuing somenone feasible become a justice collaborator.    The final results of this observation are factors that affect motivation and economic indicators in court session might be used in measuring that someone would become a justice collaborator.
ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM Eka Ardhani Sisdyani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.128

Abstract

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action  in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability.  Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.
PERAN KEPEMILIKAN INSTITUSIONAL DALAM HUBUNGAN MANAJEMEN LABA DAN NILAI PERUSAHAAN Agus Satrya Wibowo
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.59

Abstract

This study aims to prove whether institutional ownership can reduce the impact of earnings management practices on firm value. Earnings management is proxied by accrual management, real activity manipulations based on abnormal production costs and abnormal discretionary expenses. Meanwhile, firm value is proxied by the metrics developed by Rhodes-Kropf et al (2005) which have the advantage of detecting misvaluation. The sample is manufacturing companies on the Indonesia Stock Exchange which have institutional ownership. The research period for 2010-2018 with panel data 410 samples observation. The findings show that institutional ownership can mitigate the effect of earnings management on firm value. Surprisingly, finding is that real activity manipulations based on abnormal discretionary expenses have the potential to destroy firm value. In other words, the market is penalizing the value of the company. These results contribute to the insight that the importance of the role of institutional ownership is to reduce information asymmetry in preventing the destruction of firm value. Furthermore, this finding is a supplement for investors, regulators and researchers in estimating the value relevance and improving the quality of accounting numbers in the context of firm value.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI, DAN SARANA PRASARANA TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN “PP NOMOR 12 TAHUN 2019” sri mulya saputri; nur azlina; rofika rofika
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.180

Abstract

This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing “PP No. 12 of 2019” in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the data analysis method used is multiple regression analysis using SPSS version 26. The results of this study indicate that the competence of human resources, communication and infrastructure has a significant effect on the readiness of local governments in implementing Government Regulation “No. 12 of 2019”.
PENERAPAN PSAK 72 TERKAIT PENDAPATAN DARI KONTRAK DENGAN PELANGGAN PADA PT TELEKOMUNIKASI INDONESIA TBK Hayati Puspamurti; Amrie Firmansyah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.129

Abstract

This study aims to review the application of PSAK 72 regarding Revenue from Contracts with Customers at PT Telkom Tbk. This study employs qualitative methods with a literature study approach, content analysis, and interviews. Interviews were conducted with two informants consisting of academic and PT Telkom internal party. It was conducted in May 2020. This study concluded that PSAK 72 (2017) by PT Telkom Tbk was effective since January 1, 2020, and is not an early application in Indonesia because, in 2018 and 2019, PT Telkom Tbk used PSAK 23 (2014). The implementation of IFRS 15 (2014) by PT Telkom Tbk since 2018 has not made the financial reports submitted to the IDX early-adopting PSAK 72 (2017). PT Telkom Tbk has made preparations related to the implementation of PSAK 72 (2017) since the end of 2016.
THE COVID-19 CRISIS, RISK COMPLIANCE AND ITS AFTERMATH ON PROFESSIONAL ACCOUNTANTS Emmanuel John Kaka
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.61

Abstract

The accounting profession has always assisted to support and shape private and public businesses. But the fast pace at which the outbreak of covid-19 crisis has broad changes in the use of digital technology in businesses, post a great challenges to the accountants and their firms. To overcome the risk and challenges, accountants must add value by embracing digital technology to meet the current and future challenges. The paper is aim at exposing accountants to the risk compliance and aftermath of covid-19 in the way they deliver their services. The method used in data collection was secondary sources. Areas trashed by the paper includes risk and compliance challenge, risk management to be considered during crisis, the need for effective crisis management by the accountant, accountants toolkit for managing covid-19,and technology a must have. The study concludes that digital technology is a must have for professional accountants if really they want to be relevant and stay in business in this period of pandemic and in the future.
INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE Michael Goman; Fransiskus Eduardus DAROMES; Paulus Tangke
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.187

Abstract

This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literature has found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.

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