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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 79 Documents
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MENGHIDUPKAN SEMANGAT FOUNDING FATHERS INDONESIA DALAM MEWUJUDKAN BEYOND ECONOMIC MAN: IDEOLOGI BARU AKUNTANSI Widianingsih, Luky Patricia
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Indonesia has founders with great minds and visionaries, and even revolutionaries. So, it is appropriate to explore the spirit of these ideas as a cure for various pathologies inherent in modern accounting today. This study aims to revive the thoughts of the four Indonesian triads, the Founding Fathers, namely Ir. Soekarno, Moh. Hatta, Sutan Sjahrir, and Tan Malaka then used the idea as a derivative of ideological synthesis born from the spirit of their thinking. This thinking is then used further as a basis for giving birth to a new imagination of accounting. Thoughts of the figures narrowed to the ideology of Pancasila. The new accounting is accounting, whose practice is accountability to God, fully humanizes humans, brings a unifying spirit of brotherhood, and is led in the practice of people-oriented wisdom in order to realize justice and prosperity for all people. 
INDEPENDENSI DAN KOMITMEN ORGANISASI: MEDIASI PENGARUH BRAINSTORMING DAN KEAHLIAN AUDITOR TERHADAP PENILAIAN RISIKO Mulyono, Agus; Yazid, Helmi; Bastian, Elvin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study analyzes the effect of brainstorming and auditor expertise on fraud risk assessment with auditor independence and organizational commitment as mediating variables. The research method uses a quantitative approach with a sample of 200 auditors from the Inspectorate General of the Ministry of Education and Culture. Data was collected through a questionnaire analyzed using the Structural Equation Modeling (SEM) method. The results of this study indicate that brainstorming has a positive effect on risk assessment, brainstorming has no effect on auditor independence, and brainstorming positively affects organizational commitment. Auditor expertise has a positive effect on risk assessment, auditor expertise does not affect organizational commitment, and auditor expertise positively affects auditor independence. Auditor independence has a positive effect on risk assessment, while organizational commitment does not affect risk assessment. The results of the mediation test show that auditor independence only has a mediating effect on the auditor's expertise in risk assessment.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI UNTUK MELAKUKAN WHISTLEBLOWING (STUDI PADA PEGAWAI BANK INDONESIA) Hidayat, Gusti Wahyu; Hayat, Atma; Nor, Wahyudin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The whistleblowing system is designed by an organization to report fraud. No matter how well the system is designed, if no one uses it to report fraud, the purpose of the system will not be achieved. This study aims to examine and analyze the effect of whistleblowing knowledge, perceptions of organizational protection to whistleblowers, perceptions of organizational support, the level of seriousness of fraud, and personal costs on employees' interest in whistleblowing on employees of Bank Indonesia. The data used are primary data collected using a questionnaire survey with google form and samples are determined using an accidental sampling technique.  Data were analyzed using multiple linear regression techniques, processed using SPSS software. The results showed that whistleblowing knowledge, perceptions of organizational protection to whistleblowers, and the level of seriousness of fraud significantly affect employee interest in whistleblowing. In contrast, perceptions of organizational support and personal costs do not considerably affect employee interest in whistleblowing.
PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.
ANALISIS RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA COVID-19 Purnamasari, Endah Dewi; Anggraini, Leriza Desitama
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Return saham merupakan keuntungan yang didapatkan para investor yang berasal dari dana ditanamkan pada suatu investasi serta memiliki tujuan utama dengan memperoleh return (Prasetia, 2018) Jenis penelitian ini penelitian deskriptif kuantitatif menggunakan studi peristiwa Pandemi Covid-19 sebagai bencana Nasional dan data pada penelitian ini merupakan data sekunder yang didapatkan dari situs internet yahoo finance. Metode penarikan sampel yaitu purposive sampling dimana sampel-sampel dipilih berdasarkan kriteria tertentu dalam penelitian ini. Teknik analisis menggunakan analisis actual return, expected return dan abnormal return. Hasil analisis dapat disimpulkan bahwa abnormal return positif sejak diumumkannya pandemi Covid-19 sampai saat ini yang berarti adanya reaksi yang positif dari para investor pada perusahaan yang terdaftar di BEI selama periode penelitian.Kata Kunci : Saham; Return; Investasi; Covid-19
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN INDIVIDU MELAKUKAN FRAUD DALAM PERSPEKTIF FRAUD PENTAGON BERDASARKAN PERSEPSI PEGAWAI INSTANSI PEMERINTAHAN KABUPATEN BREBES Maulana, Rizki; Mubtadi, Novendi Arkham
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to examine the effect of fraud pentagon on fraud at government sector in Brebes regency. The population of this study is all employess at government in Brebes regency. The sample selection is conducted through purposive sampling method. The total sample is 110 respondens. The analysis method used in this study is multiple regression analysis. The results of this study show that leadership style has a negative and significant effect  on fraud in government, internal control system has a positive and significant effect on fraud in government, organizational culture has a negative and significant effect on fraud in government, individual morality has no effect on fraud in government, competence has a positive and significant effect on fraud in government, and dualism of position has a positive and significant effect on fraud in government.
RISIKO PAJAK SEBAGAI PEMODERATOR PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Widuri, Retnaningtyas; Abel, Jason Jan
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study was conducted to examine the effect of corporate social responsibility and tax avoidance with tax risk as a moderating variable. This study was conducted on firms in the manufacturing sector in Indonesia. The sample used includes 132 companies listed on the Indonesia Stock Exchange during the 2014-2018 period. This study uses Moderated Regression Analysis (MRA) and is processed using SPSS version 22. The results of this study provide evidence that businesses that better disclose corporate social responsibility, measured by giving, are less likely to engage in tax avoidance activities. However, there are tax risks that a business has to pay attention to. This study also finds that tax risk can be moderated by weakening the effect of corporate social responsibility on tax avoidance.
Pengaruh Mekanisme GCG Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN Saputri, Maya Aulia; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Dharma, Fitra
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to examine the effect of mechanism of good corporate governance to accounting conservatism. Mechanism of good corporate governance are represented by three variables, namely composition of the board of independent commissioners, institutional ownership, and audit committee. The population are all state-owned enterprises listed on Indonesian Stock Exchange on 2015-2016, amounting to 20 companies. The data analysis technique used multiple regression analysis. Hypothesis testing is done using multiple linear regresion. The results show that the composition of the board of independent commissioners and institutional ownership has no influence on accounting conservatism, and variable audit committee has a positive influence on accounting conservatism.
PENGARUH KARAKTERISTIK GCG TERHADAP PENGUNGKAPAN CSR PERUSAHAAN YANG TERDAFTAR PADA LQ45 BEI PERIODE 2017-2018 MENGGUNAKAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING Wirawan, Nugroho Budi; Putri, Negina Kencono
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR.Keywords: GCG, asymmetry, CSR
PENGUATAN AKUNTABILITAS WAKAF (ILUSTRASI PADA KASUS WAKAF UANG DAN WAKAF SAHAM) Baihaqi, Jadzil; Islamiah, Makrufah Hidayah; Munandar, Muhammad Aris
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Accountability is still a weakness in waqf management. Not all nazirs can apply the Statement of Financial Accounting Standards (PSAK) No. 112 concerning Waqf Accounting as a standard in preparing financial statements for waqf management. Therefore, educational efforts and technical guidance are needed for the Nazirites, especially the money waqf nazirs (including stock waqf), whose potential is currently very large. This research is expected to provide experience in implementing PSAK No. 112 on waqf transactions. After Nazir can make correct waqf financial statements, it is hoped that people will be more interested in waqf money because waqf is managed in an accountable and transparent manner. The purpose of this study is to illustrate the application of PSAK No. 112 concerning Waqf Accounting on cash waqf transactions and stock waqf. This research uses a literature study approach. The results of this study are illustrations of journals and financial reports for cash waqf transactions and share waqf following the criteria for recognition, measurement, valuation, and presentation in financial statements based on PSAK No. 112 concerning Waqf Accounting.

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