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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 7 Documents
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Search results for , issue "Vol 4, No 2 (2022)" : 7 Documents clear
PERBANDINGAN PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI NEGERI DAN SWASTA DI PULAU JAWA Tri Wahyudi
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This research aims to identify disclosure of intellectual capital on the web of public and private universities in Java. This research uses secondary information taken from the college website as the object of study. Intellectual capital items sourced from the framework consist of 46 items, including 8 human capital, 23 structural capital, and 15 relational capital. This research is intended to explain how the disclosure of intellectual capital in public and private universities in Java Island and what distinguishes the disclosure of intellectual capital between public and private universities on the island of Java. The analysis in this research uses a checklist of work paper, after which the calculation of the value of disclosure based on the information is made. Not only by making simple calculations, it is also necessary to try the Mann Whitney test to see if there is a comparison between 2 (two) comparative information. The conclusion from this research is that public and private universities in Java Island mostly disclose intellectual capital in the form of narratives and pictures / graphics. Other results show the asymp value. Sig. (2-tailed) of 0.014 (less than 0.05), which means that there is a significant difference between public and private universities in implementing intellectual capital disclosure.
PENGARUH NILAI WAJAR TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI Kevin Hamdani Putra; Paulus Tangke; Robert Jao
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to examine the effect of fair value in improving earnings quality as an intermediary effect on firm value. This study uses a documentary method with secondary data sources in the form of annual reports of banking companies listed on the Indonesia Stock Exchange during 2015 to 2019. The sample were selected using purposive sampling method, with a total of 27 companies. This research uses path analysis and linear regression stastical test using SPSS software. The result of this research indicate that fair value has a positive and significant effect on earnings quality. Fair value has a positive but insignificant effect on firm value. Earnings quality has a positive and significant effect on firm value. The sobel test result indicate that earnings quality mediates the effect of fair value on firm value and belong to full mediation type.
COSO FRAMEWORK SEBAGAI BASIS PENILAIAN EFEKTIFITAS PENGENDALIAN INTERNAL PENERIMAAN KAS (STUDI KASUS PT LEP) Alfonsa Dian Sumarna; Nadya Fortuna Novitasari
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The important activity within a company that should be controlled in order to help companies obtain the goal are financial activity. To maximize this activity need proper internal controls, ranging from the function of cash receipts, account receiveble, sales and etc. Cash is the most liquid of assets and is susceptible to loss if not properly controlled. Therefore, it is extremely important to all department which is handling cash to implement and adhere to strong internal controls. All staff who collecting cash should ensure proper controls are in place to safeguard collections until deposit. This descriptive qualitative research use case study with the object is PT LEP. This research uses primary and secondary data which is collected by literature study, observation, interview, and questionaire. For ensure validity and reliability data, we run triangular test (source and technique). This research use COSO framework as basis to evaluate effectiveness of internal control in cash receipts. This research found that there are several weaknesses in each component of internal control that need to be concerned to make the implementation internal control better in the future. In the control environtment component, indicators which are need to be improved are philosophy and style management and also authority and responsibility. In the risk assesment component is risk estimation. In the information and communication component are the detailed and timely information. In the control activities component are related to management performance, information and segregation of duties. And for the monitoring component is management’s periodicity and continous monitoring.
DESAIN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM PENGRAJIN ROTAN (STUDI PADA UMKM ANEKA ROTAN DI KOTA MANADO) Hedy Desiree Rumambi; Revleen Mariana Kaparang; Grace Ropa; Haryanto Edward Setiadie
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to design the cost production calculation of MSME  for rattan artisan. This research used  qualitative methods. We collected the data through in-depth interviews with MSME owners and literature studies. Data analysis used the stages of data reduction, data presentation, and design results. We started the design from MSME business activities by identifying production costs arising from the wreath frames production process and classifying the existing costs like raw material, direct labor, and factory overhead. The design used several assumptions, such as production cost is calculated for one production cycle, and there is no inventory for raw materials and work in progress. We used the full costing method to determine the product's cost. The use of these assumptions to make it easier for the owner in calculating the cost of production. Based on the financial transactions that occur, the wreath frame's production cost from 'Aneka Rotan' was Rp. 9.276.000,-
STOCK PRICE MOVEMENT PREDICTION USING SUPERVISED MACHINE LEARNING ALGORITHM: KNIME Dina Anggraeni; Kris Sugiyanto; Muhammad Irwan Zam Zam; Harry Patria
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

What happened to the money that was invested? Especially in light of the obscene wealth. Obviously, it refers to financial instruments. Let us start with the most basic investment instruments: firm stocks traded on stock exchanges. We have gathered field data from a few manufacturing companies over the last five years (2015–2019), including financial and non-financial data, as well as stock price variance over each year. We used KNIME's machine learning to find the best models for predicting the variance of the stock price in a given year based on the parameters provided. We expect the algorithms to be able to predict which company will return a capital gain for the investor.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN DI INDONESIA Margareth Enrica Sebastian; Dian Purnama Sari
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine the impact of leverage, audit committee, growth opportunities, and litigation risk on financial statement integrity in real estate companies listed on the Indonesia Stock Exchange in period 2015-2019. The independent variable is leverage, audit committee, growth opportunities, and litigation risk and the dependent variable is financial statement integrity. The design of this research is quantitative research. The data collection method used in this study is documentation by collecting financial statements of real estate companies in period 2015-2019 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study are 43 companies, while sample used are 41 companies with purposive sampling technique. Data analysis technique used are multiple linear regression. The results of this study showed that leverage and litigation risk has positive effect on financial statement integrity. Meanwhile, audit committee and growth opportunities has no effect on financial statement integrity.
ANALISIS KINERJA KARYAWAN MELALUI FAKTOR-FAKTOR BUDAYA ORGANISASI DAN KUALITAS SISTEM INFORMASI AKUNTANSI (STUDI PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN BANDUNG) Ari Bramasto; Neni Astini; Putri Harissa
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This take a look at examines the elements that have an effect on the overall performance of personnel of the Regional Financial and Asset Agency of Bandung Regency, particularly via Work Culture and Accounting Information Systems. The studies approach used on this studies is descriptive verification, in the meantime the approach of evaluation used is a couple of linear regression the usage of the IBM SPSS 23 software. This take a look at used purposive sampling with a complete of forty six respondents. The outcomes indicated that the paintings subculture and accounting statistics gadget had a high-quality and giant impact on worker overall performance.

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