cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arung Gihna Mayapada
Contact Email
arunggihna@gmail.com
Phone
-
Journal Mail Official
arunggihna@gmail.com
Editorial Address
-
Location
Kota palu,
Sulawesi tengah
INDONESIA
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 1, No 2 (2019)" : 6 Documents clear
ADOPSI XBRL TERHADAP PERILAKU PERDAGANGAN INVESTOR DI BURSA EFEK INDONESIA Razak, Linda A.; Pontoh, Grace T.; Yamin, Muhammad
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the impact of XBRL adoption to trade behavior of investors in the Indonesia Stock Exchange which is reflected by frequency of stock trade. The sample of this study is 34 banks taken randomly from 81 banks listed in the Indonesia Stock Exchange in 2014 and 2016. The data analysis methods used in this study are one way ANOVA for difference test and multiple regression analysis to test the impact of ROA, size and dividend ratio to XBRL adoption. This study found that the frequency of stock trade and ROA as control variable doesn’t change when XBRL is applied. This result is caused by financial data taken when post-XBRL is financial data in 2016, whereas implementation of XBRL has started since 2015. But, size and dividend change in the period of post-XBRL.
PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN PEMERINTAH DAERAH, DAN UMUR PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Sulawesi Tengah) Rafida, Rafida; Ridwan, Ridwan; Abdullah, Muhammad Ikbal; Yamin, Nina Yusnita
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of intergovernmental revenue, wealth of local government, and local government age to local government financial statement disclosure in Central Sulawesi. The analysis method used in this study is a multiple linear regression analysis. The results showed that intergovernmental revenue, local government wealth, and age of local government have a significant effect to the disclosure level of local government financial statements simultaneously. Intergovernmental revenue has a significant negative effect to the disclosure level of local government financial statements, while the wealth of local government and the age of local governments have no significant effect to the disclosure level of local government financial statements partially.
MODERASI KOMITMEN ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL DI KABUPATEN HALMAHERA BARAT Djaelani, Yustiana; Subhan, Subhan
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable. The purpose of the study was to find empirical evidences about the relationship and positive and significant influence between budgetary participation and managerial performance, and organizational commitment can be a moderation of the relationship between budgetary participation and managerial performance. The study respondents were budget compilers in SKPD in West Halmahera Regency, with a sample of 64 respondents. Data collection with a list of questions adopted from previous researchers. The collected data is processed using moderating regression analysis (MRA) and regression interactions between variables. The results of the study are (1) there is a significant influence and positive relationship between budgetary participation and managerial performance; and (2) there is no influence of organizational commitment on the relationship of budgetary participation and managerial performance.
DESENTRALISASI SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA PARTISIPASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH DAERAH PROVINSI SULAWESI TENGAH Munayang, Olivia H.; Fitriana, Fitriana
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research uses accounting science approach, especially public sector accounting. This study aims to examine the relationship between budgetary participation on apparatus performance by using decentralization as a moderating variable. The sampling method uses saturated or census sampling method. Analysis of the data used is moderating regression analysis. The data obtained from the results of giving questionnaires and direct interviews with respondents as many as 66 people. The results of this study indicate a significance value of 0.184>0.05, so budget participation does not affect the performance of the apparatus. And the significance value of the interaction test is 0.438>0.05, so budget participation does not affect the performance of the apparatus which is moderated by decentralization.
ANALISIS FAKTOR PENERIMAAN DAN PENGGUNAAN SOFTWARE ACCURATE DALAM PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL (Studi Empiris pada Mahasiswa Program Studi S1 Jurusan Akuntansi Fakultas Ekonomi Universitas Tadulako) Rekka, Rendy; Totanan, Chalarce; Sudirman, Sudirman; Mayapada, Arung Gihna
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze acceptance and usage factors of Accurate Software based on the perspective of technology acceptance model. These factors include perceived ease of use, perceived usefulness, and behavioral intention to use. We also add some external variables which are pressure to use and computer self efficacy. The data of this study are obtained from questionnaires and measured using Likert scale. The analysis method used in this study is partial least square (PLS). The sample is bachelor degree students of 2014, 2015, and 2016 batches in Accounting Department in Faculty of Economics in Tadulako University. The results of the study show that perceived ease to use, perceived usefulness, behavioral intention to use, pressure to use, and computer self efficacy have significant effect to actual usage of Accurate Software. The results of this study verify technology acceptance model.
ANALISIS STRUKTUR TARIF PAJAK DALAM MELIHAT KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus pada PT. Bank Pembangunan Daerah Sulawesi Tenggara) Akib, Mulyati
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze the structure of tax rates to see taxpayer compliance which is PT. Bank Pembangunan Daerah of Southeast Sulawesi. Data collection methods used in this study are interviews, documentation and library studies. This study is descriptive analysis research. The results of this study indicate that companies that become taxpayers must have proof of registration as a taxpayer in the form of a Taxpayer Identification Number. PT. Bank Pembangunan Daerah of Southeast Sulawesi has registered as a taxpayer and had a Taxpayer Identification Number. The imposition of corporate tax rates is based on the gross circulation of the entity. PT. Bank Pembangunan Daerah of Southeast Sulawesi is subject to 25% PPh tariff since its gross circulation value exceeds Rp. 4,800,000,000. PT. Bank Pembangunan Daerah Southeast Sulawesi also reports and pays the tax liability on time and precisely the amount in accordance with the tax rates and the time stated in the SPT.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 6, No 1 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2022) Vol 4, No 2 (2022) Vol 4, No 1 (2021) Vol 3, No 2 (2021) Vol 3, No 1 (2020) Vol 2, No 2 (2020) Vol 2, No 1 (2019) Vol 1, No 2 (2019) Vol 1, No 2 (2019) Vol 1, No 1 (2018) Vol 1, No 1 (2018) More Issue