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Dedik Nur Triyanto
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Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
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INDONESIA
JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
Economics, Econometrics & Finance
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
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PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL REPORTING Vika Fitranita; Indah Oktari Wijayanti
JAF (Journal of Accounting and Finance) Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2344

Abstract

The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).
E-GOVERNMENT IN OPTIMIZING NON-TAX REVENUE OF THE MINING SECTOR IN INDONESIA Rintis Nanda Pramugar; Reny Y. Sinaga
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3743

Abstract

This research purpose to analyze the strategic and technical to encourage the potential of Regional Contribution of Non-Tax State Revenues (PNBP) of the mining sector is still not optimal in Indonesia given the existing number of inhibiting factors, such as corruption loophole, non-compliance, and inefficiency throughout the mining cycle. Whereas, several demands have raised by the community in mining governance, such as better government services, the need for flexibility and accuracy in formulating policies, and the need for improving the information technology of the PNBP management system. Based on the literature review using centralization and decentralization theory, two conclusions are produced. First, PNBP governance in the mining sector has not implemented e-government in integrating the central government, regional/local governments, Mining Business Permit holders, and competence stakeholders. Second, the e-government implementation should reflect public participation, transparency, and accountability at every stage of mining activities in overcoming the supervision weaknesses and the existing regulatory gaps that have caused the non-optimal of PNBP of the mining sector.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN BERBASIS WEB PADA LAUNDRY SEPATU SNEAKLIN BANDUNG Rida Annurfaida
JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3293

Abstract

The purpose of this research is to design an accounting information system application that processes web-based salary data on Sneaklin Bandung laundry shoes, the method is done using descriptive and experimental methods. Salary data processing performed at Sneaklin Bandung Laundry Shoe is already using a computer, namely using the Microsoft Excel program, this method is still troublesome administrative staff in managing employee salary calculation, employee data, and payroll processes. The design of a web-based payroll accounting information system in Sneaklin Bandung shoe laundry using the PHP and MySQL programming languages is expected to facilitate administrative staff in processing payroll data and managing employee data.
Fraud dalam Proses Akademik pada Perilaku Mahasiswa Dhiona Ayu Nani; Maria Tri Kurnia Handayani; Vera Apri Dina Safitri
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3640

Abstract

Fenomena yang cukup menarik untuk diamati di dalam dunia pendidikan saat ini yaitu banyak ditemukannya praktik-praktik kecurangan (fraud) yang terjadi, hal ini disebut academic fraud. Penelitian ini bertujuan untuk menganalisis pengaruh fraud dalam proses akademik terhadap perilaku mahasiswa yang menggunakan konsep fraud pentagon. Penelitian ini menggunakan pendekatan kuantitatif serta jenis data yang digunakan dalam penelitian ini adalah data primer yaitu data yang diperoleh langsung melalui kuesioner. Metode pengambilan sampel menggunakan metode purposive sampling yaitu metode yang menggunakan kriteria tertentu. Responden dalam penelitian ini adalah mahasiswa aktif di 15 Universitas di Bandar Lampung dan telah atau sedang menempuh matakuliah Etika Profesi atau matakuliah yang berkaitan dengan Etika. Teknik pengolahan dan analisis data yang digunakan adalah regresi linear berganda dengan hipotesis uji T dan uji F. Hasil penelitian menunjukan bahwa variabel Peluang, Rasionalisasi, dan Kemampuan berpengaruh positif terhadap Perilaku Mahasiswa. Sementara itu, variabel Tekanan dan Arogansi tidak memiliki pengaruh terhadap Perilaku Mahasiswa.
THE EFFECT OF ACCOUNTING INFORMATION USE AND INTERNAL CHARACTERISTICS OF ENTREPRENEURS TOWARD PRODUCTIVITY OF SMALL AND MEDIUM ENTERPRISES IN BANYUMAS REGENCY Icuk Rangga Bawono; Triani Arofah; Berlian Muhammad S. Ubay
JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3294

Abstract

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s
REJUVENATING THE GROUNDWATER TAX STRATEGY IN GARUT REGENCY Muslim Al Kautsar; Acep Abdul Basit; Abdullah Ramdhani; Hanifah Fauiziah
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3745

Abstract

This research purpose to analyze the strategic and technical to encourage the potential of Regional Original Revenue (PAD) from the Groundwater Tax sector owned by Garut Regency. In this research used the descriptive method of research and qualitative approach to obtain the illustration of groundwater tax potential in Garut Regency. The primary and secondary data obtained by depth-interview technique to The Regional Revenue Office of Garut Regency. The data analysis using the formula on the growth, contribution and potential. Besides that, in this research use SWOT analysis to identify internal and external factors that influence the achievement of organizational goals based on strengths, weakness, opportunity, and threatness. The result of this research based on the growth measurement obtained the average of the ground water tax reached -13.65% while the contribution of ground water tax to the regional tax was 0.83%. Thus, to repair this condition based on the SWOT analysis the government of Garut Regency needs to conduct the intensification and extensification to increase groundwater tax revenues in Garut Regency as rejuvenating the policy of groundwater tax strategy in Garut Regency.
PENGARUH AKUNTABILITAS, TEMUAN AUDIT DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI Wiwin Aminah
JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3295

Abstract

This study aims to detemine the effect of accountability, audit findings, and follow-up on audit results on the level of corruption in West Java Provinces periods of 2017-2018. The results showed that accountability, audit findings and follow-up to audit results had a simultaneous effect on the level of corruption. Partially the follow-up of audit results has a negative effect on the level of corruption, while accountability and audit findings do not have a significant effect on the level of corruption. The results of this study are expected to contribute in the form of empirical evidence that supports or rejects the results of previous research and provides input for policy makers who will be considered in preventing corruption in West Java Province and can describe each of the factors of Accountability, Audit Findings and Audit Follow-up and find the influence of each of these factors on the level of corruption in West Java.
TAX REORIENTATION AS CORRUPTION PREVENTION ON INVESTMENT IN INDONESIA Henry Dianto Pardamean Sinaga; Anis Wahyu Hermawan
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3746

Abstract

Investments, that are supposed to increase the country's economic growth and tax revenues, have potentially created "unofficial" costs for investors and unreported informal income of the bribe recipients. It is important to conduct library research using the new institutionalism theory with historical institutionalism approach in answering the main problem. It is concluded that tax reorientation could prevent corruption on investment in Indonesia. The actors involved in investment, even though, will be limited collectively by government organizations, but the existing restrictions are the design of systems that can influence individuals and groups to prevent corruption. Restrictions of the tax authority can be imposed through several ways, such as enforcing bribes as the non-deductible expense and as an income tax object of gifts to the givers, applying bribes as income to the recipients, recommending non-penal sanctions, and blacklisting the individuals or legal entities involved in corruption.
IMPROVING BUSINESS PERFORMANCE USING FINANCIAL PLANNING TOWARD PLUS-SIZE FASHION BUSINESS Afti Insani Nurmahmudiyah; Raden Aswin Rahadi; Atika Irawan
JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3291

Abstract

Indonesian as one of the countries that accept globalization. Indonesian economic development plans make the development of creative industries like one of the main priorities. The problem arises that some industry players cannot harness the capital well as the SME's company in the modern era's we need to manage the financial well and minimalized the cost. Avant Grande is a Bandung company that is running a business in customizing denim pants. Avant Grande implement the system of business made by order and ready stock. We found that in comparison with current performance with past performance, using ratios allows us to analyse the progress of the firm. The firm’s progress is “Poor” because from 2017 to 2018, there was a decreasing ratio value. After using DuPont System of Analysis to find the root cause, the researcher needs to dissect the net profit margin. From the discussion and root cause finding, to make Avant Grande best in performance in business, Avant Grande need to do the planning. For the solution, the Avant Grande business is needed to do Long-term Financial Planning.
Konflik Keagenan dalam Perspektif Keuangan Keperilakuan Axel Giovanni; Devi Wahyu Utami; Umi Dwi Astuti; Fania Fania
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3556

Abstract

Penelitian ini bertujuan untuk memberikan tinjauan teoritis mengenai keterkaitan mental accounting, overconfidence dan konflik keagenan. Konflik keagenan dapat dipicu karena pihak manajemen sebagai agent tidak bertindak sesuai dengan kepentingan pemilik perusahaan. Konflik keagenan dapat dijelaskan melalui perspektif keuangan keperilakuan yakni mental accounting dan overconfidence. Ditinjau dari aspek mental accounting, investor dimungkinkan menunjukkan perilaku yang berbeda pada setiap post atau account. Dalam konteks pendapatan berupa dividen, pemegang saham mengelompokkan dividen sebagai bagian dari akun current income, maka pemegang saham menghendaki dividen dalam besaran atau jumlah yang signifikan serta dibayarkan secara rutin. Sementara, pihak manajemen sebagai agent yang mengasumsikan memiliki informasi lebih akan mengutamakan current income digunakan sebagai sumber pembiayaan internal sesuai dengan perpektif pecking order theory. Dalam perspektif overconfidence, konflik agensi dipicu karena kecenderungan manajemen perusahaan memberikan nilai yang berlebihan atas kemampuannya dalam mencapai tujuan sehingga mengesampingkan probabilitas terjadinya resiko.

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