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Akurasi : Jurnal Studi Akuntansi dan Keuangan
Published by Universitas Mataram
ISSN : 26851059     EISSN : 26851059     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi dan keuangan yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : -
Articles 85 Documents
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MOTIVASI KEPUTUSAN RESTRUKTURISASI KREDIT PADA MASA PANDEMI COVID-19 Nur Diana; Elvia R. Shauki
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.357

Abstract

This study aims to answer the phenomena that motivate the decision to grant credit restructuring to MSME debtors affected by COVID-19 at Regional Development Bank X. This research approach uses a qualitative single case study method with multiple embedded unit analyses. Data were obtained from observation, documentation, and semi-structured interviews. This study uses content analysis, thematic, and constant comparison with the NVivo 12 Plus. The uniqueness of this study is evaluating the phenomenon of decision-making of credit restructuring using institutional logic. It is relevant to explain the relationship between individual behavior and institutions that can influence action. The results of the study show that symbolic carriers affect material carriers thereby triggering the coupling practice that is limited to the preparation of SOPs referring to POJK No.11/POJK.03/2020; POJK No.48/POJK.03/2020; POJK No.17/POJK.03/2020, while the decoupling practice occurred in the implementation of SOPs in deciding credit restructuring during COVID-19. There are multiple logics including the logic of routines, actors, and procedures. The competing logics are logic of procedures and actors in providing considerations and decisions on debtor eligibility and credit restructuring schemes. The logic of procedure is the dominant logic that motivates making credit restructuring decisions. The contribution of the study is more directed to regulators in designing more appropriate policies by considering organizational behavior.
MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN TEORI FRAUD HEXAGON Annisa Nurbaiti; Azka Arthami
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.359

Abstract

This study aims to examine the effect of the hexagon fraud theory on fraudulent financial statements in the transportation and logistics sector in 2017 – 2021. This study uses a quantitative approach, with secondary data on company annual reports. A total of 60 samples were selected by purposive sampling and analyzed using panel data regression. The research findings show that pressure has a significant negative effect on fraudulent financial statements, while opportunity and rationalization have a significant positive effect on fraudulent financial statements. However, capability, arrogance, and collusion have no significant effect on fraudulent financial statements. The results of this study imply that the existence of pressure, opportunity, and rationalization on a person can indicate fraudulent financial reporting.
PERAN MODERASI INDIKATOR MAKROEKONOMI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Azizah; Hermanto Siregar; Hendro Sasongko
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.363

Abstract

This study analyzes the determinants of firm value and the moderating role of macroeconomic indicators on the determinants of firm value. Secondary data testing was carried out on the IDX High Dividend 20 company financial statements for the period 2017-2021 which were analyzed using panel data regression. The determinants of firm value tested include dividend policy, capital structure, ownership, free cash flow, profitability, and good corporate governance (GCG). Interest and exchange rates are used as moderating variables. The research findings show that dividend policy, ownership, and board size have a positive impact, while the audit committee has a negative effect on firm value. The moderating role of interest rates and exchange rates can be seen in their interactions with dividend policy variables and GCG variables which are proxied through the board size and audit committee. The moderating role of interest rates can increase the firm value if it interacts with the dividend policy, and interest rates can increase or decrease a firm value if it interacts with good corporate governance. The exchange rate moderating effect can increase the firm value if it interacts with dividend policy and GCG.
EFEKTIVITAS PENERAPAN SISTEM FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA PENCEGAHAN FAKTUR PAJAK FIKTIF: PERSPEKTIF REGULATOR Andika Galih Permana; Nanda Ayu Wijayanti
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.367

Abstract

The government has required the implementation of an electronic tax invoice system to prevent tax fraud, especially fictitious tax invoices, with the issuance of PER-16/PJ/2014. However, after the implementation of the electronic tax invoice system, there are still cases of fictitious tax invoices. The purpose of this study is to evaluate the effectiveness of electronic tax invoices in preventing fictitious tax invoices from the perspective of the Directorate General of Taxes (DJP). The research methodology used is a case study using a qualitative descriptive approach. The effectiveness of the e-Faktur system in preventing fictitious tax invoices was evaluated based on Delone & Mclean’s IS Success Model and Fraud Prevention Theory. The findings show that the implementation of the electronic tax invoice system has not been effective in preventing fictitious tax invoices. The implementation of electronic tax invoices has not optimally stopped fictitious tax invoice cases because it has not succeeded in identifying manipulative transactions, thus creating opportunities for perpetrators to issue fictitious tax invoices. This research can be used as a consideration for the DJP to improve the performance of the electronic tax invoice system in preventing fictitious tax invoices.
PENGUATAN TATA KELOLA KEUANGAN DAERAH BERDASARKAN HASIL INDEKS PENGELOLAAN KEUANGAN DAERAH Khoirunnisa Hasna Nuzulia Yusmina Khoirunnisa; Dodik Siswantoro
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.368

Abstract

This study aims to evaluate the performance of regional financial governance in Klaten Regency based on Permendagri No 19 of 2020, which focuses on budget allocation in the APBD and budget absorption. This research is a case study with a qualitative approach. The research instruments were in-depth interviews, documentation studies, and direct observation at BPKPAD and Bappedalitbang Klaten Regency. The results of research on budget allocations in APBD show that there are human errors, a slow system, budget reallocations, differences in perceptions between regulators and regulates, and unclear and detailed rules. The absorption of the budget shows the role of planning, human resources, time management, and force majeure factors. The recommendation in this study is that the regulator can increase reviews related to the elaboration of the IPKD. It is advisable to organize training activities and technical guidance for measuring IPKD and implementing reward-punishment. For the Klaten Regency Government, it can improve coordination and socialization in the implementation of regional policies and consider human resources in terms of quality and quantity.

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