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INDONESIA
Jurnal Buana Akuntansi
Published by Universitas Buana Perjuangan Karawang
ISSN : 25281119     EISSN : 25805452     DOI : https://doi.org/10.36805/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Buana Akuntansi merupakan Jurnal yang mempublikasi artikel dengan fokus akuntansi keuangan, akuntansi manajemen, perpajakan dan audit
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 90 Documents
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Model Sistem Pembelajaran dengan Pendekatan Case Method pada Mata Kuliah Akuntansi Keuangan Lanjutan Riski Hernando
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3569

Abstract

The purpose of this study was to find out in depth the application of the learning system with a project based learning model with a case method approach in Advanced Financial Accounting courses in the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The population in this study were fifth semester students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi, with the research sample being all fifth semester students taking advanced financial accounting courses taught by researchers in 2022. The research approach uses qualitative studies by observing and observing in-depth student study results with a project based learning learning model with a case method approach. The results showed that the use of the project based learning model with the case method approach was able to increase student creativity and innovation in understanding the complex Advanced Financial Accounting course
Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar ) Tenriwaru Tenriwaru; Popy Alfisyhar
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3654

Abstract

Environmental audits can be used to assess how auditing helps manage risks and reduce new obligations. Environmental audit is oriented to managing the environment, which is considered important and successful for the object being measured to improve environmental performance. This research was conducted to find out the efforts made by the government in protecting the environment, especially in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach because environmental audits play an important role in preventing waste pollution and environmental damage due to the low awareness of the local community and local tourists who come to visit the area. this. This study uses primary data obtained directly through direct interviews with the sub-district and coastal communities of Lae-Lae Island and Tanjung Bayang Beach. The data collection method used is qualitative by using a narrative analysis approach. Instruments that support this research are mobile phones, stationery, documentation related to this research locus. The results of this study indicate that environmental audits in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach have never been carried out. In overcoming environmental problems, the government and the community are trying to protect their environment by carrying out community service activities every week and especially on Lae-Lae Island, a government program is being held, namely the procurement of a Tangkasaki boat.
Pengaruh Pendapatan Asli Daerah, Belanja Daerah dan Kompleksitas Pemerintahan Terhadap Transparansi Informasi Keuangan Daerah Via Website Sophi Dezalinda; Mayar Afriyenti
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.4757

Abstract

This study aims to provide empirical evidence of the effect of regional original income, regional spending and government complexity on the transparency of regional financial information via websites in Indonesia. This study examines the transparency of financial information on the websites of 84 provincial governments in Indonesia based on the availability and accessibility of this information. This study was tested using 2 methods, namely the regression method for availability and the multiple regression method for the accessibility of financial information on the provincial government website. According to the findings of this study, regional own-source revenues have a beneficial and sizeable impact on financial transparency. Meanwhile, regional spending and government complexity have no effect on the transparency of the regional financial data website. The findings of this study reinforce the agency theory, namely that high local revenue indicates the government's success in carrying out its duties and responsibilities to the community. This research can help the government by providing quantitative empirical evidence about the effect of local original income on the transparency of regional financial information through websites, thereby enabling the government to be more open with other financial information.
Utilitas Piotroski F-Score Untuk Memprediksi Return Saham Pada Periode 1 Dan Perode 2 Penerbitan Index LQ45 Maulidi Arundina Pratama; Lindananty
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.4542

Abstract

This study investigates the predictive capability of the Piotroski F-Score model in forecasting stock returns during two distinct periods following the issuance of the LQ45 index. The rationale behind dividing the testing periods lies in their temporal proximity to the announcement of audited financial statements, with period 1 being close to this announcement and period 2 occurring eight months thereafter. Such differing time intervals can potentially lead to varying investor decisions. The results of regression analysis, conducted on a sample of 30 consistently listed LQ45 stocks spanning from 2020 to 2022, reveal that the Piotroski F-Score exhibits a positive impact on stock returns during period 1, whereas its influence diminishes during period 2."
Implementasi Akuntansi Sosial Sebagai Bentuk Tanggungjawab Sosial Perusahaan Valeria Putri Olivia
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5551

Abstract

Establishment of a company does not only have responbility to present financial report with accounting method but also pay attention for social environment towards external and internal affect to stakeholders for make a decisions. The research process was carried out in an observational and exploratory manner using the literature review method. The population in this study is all research and studies related to the social accounting and corporate responsbility. The result is social accounting provides ouput reporting resposbility company to the social environment. It takes awareness in operating corporate activity not just for profit but takes a community environment, so not gonna take controversy and other problems.
Studi Etnometodologi Islam: Mengupas Praktik Akuntansi berbasis Nilai Budaya Lokal Mohamad Anwar Thalib; Anisa Nurhayati Sujianto; Hilwa Faradhilla Sugeha; Sindriyanti Huruji
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5585

Abstract

This study aims to reveal accounting practices in implementing iftar at the mosque. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The results of the study show that first, the costs for breaking the fast are borne by 3 to 5 heads of households; second, the amount of cost to buy heavy consumption is adjusted to the ability of the group who is willing to give iftar; the third is infaq costs that are voluntary. The practice of cost accounting in organizing iftar at the mosque is conditional on the value of togetherness, whose ultimate goal is to expect ridho from the Creator. In the Islamic culture of Gorontalo, the elders often advise these values through lumadu (advice) "diila o'onto, bo wolu-woluwo". It means invisible but there. This phrase teaches that in life, don't just chase what is visible but also look for something that is invisible but exists.
Analisis Kinerja Keuangan Pada Perusahaan Umum Daerah Air Minum (Perumdam) Tirta Mayang Kota Jambi Ega Kurniasih; Rita Friyani; Riski Hernando
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5613

Abstract

This study aims to find out how the financial performance of the Tirta Mayang Regional Drinking Water Company (PERUMDAM) Jambi City uses solvency, profitability, activity and liquidity ratios. This research uses descriptive research type and quantitative research characteristics. The population used in this study is the financial statements of the Tirta Mayang Public Water Company (PERUMDAM), Jambi City. Based on the results of the discussion it can be concluded that 1). The financial performance of PERUMDAM Tirta Mayang City of Jambi as assessed by the analysis of the liquidity ratio has increased every year which illustrates that the company is in very good condition. 2). The financial performance of PERUMDAM Tirta Mayang City of Jambi as assessed by solvency ratio analysis stated that the company's financial performance was not good or less effective so it needed to be improved. 3). The financial performance of PERUMDAM Tirta Mayang, City of Jambi, assessed by analysis of profitability ratios, stated that the company's financial performance was not good or less effective, so it needed to be improved. 4). The financial performance of PERUMDAM Tirta Mayang City of Jambi assessed by activity ratio analysis stated that the company's financial performance was not good or less effective so it needed to be improved. Key Words: Liquidity Ratio, Solvency Ratio, Profitability Ratio, And Activity Ratio
Pengaruh Penerapan Good School Governance Terhadap Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah di Surabaya Kurnia Ulfah Fadhilah; Ade Irma Suryani Lating; Alphasyah Sidarta; Sulthon Falih Rasyid Rabbani
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5646

Abstract

This study aims to test the impact of implementing Good School Governance on the effectiveness of school operational assistance fund management, focusing on SDI Wachid Hasyim Rungkut Kidul, Surabaya. The research method used is a quantitative research approach with a causal associative method, gathering primary data through questionnaires completed by 90 respondents as the research sample, selected using a method called disproportionate random sampling. In this study, a multiple linear regression analysis is performed using SPSS version 23 software to determine the partial influence of the 6 principles of Good School Governance on the effectiveness of School Operational Assistance Fund (BOS) management. The study's findings show that, individually, the principles of Transparency, Accountability, Independence, Fairness, Participation, and Consensus Orientation do not have a significant impact on the effectiveness of School Operational Assistance Fund (BOS) management.
Analisis Efektivitas Sistem Informasi Akuntansi Penerimaan Kas Pada Rumah Sakit Ibu dan Anak Zainab Indah Ainulia; Siti Rodiah
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5659

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi penerimaan kas di Rumah Sakit Ibu dan Anak Zainab Kota Pekanbaru serta mengetahui seberapa besar efektifnya sistem informasi akuntansi penerimaan kas di RSIA Zainab. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Data yang digunakan dalam penelitian ini meliputi data primer dan data sekunder, dimana data dikumpulkan melalui metode wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa analisis sistem informasi akuntansi penerimaan kas, catatan akuntansi dan dokumen yang digunakan pada RSIA Zainab sudah diterapkan sebagaimana mestinya dan didukung oleh pendukung dokumen yang telah diotorisasi oleh pihak yang mengelola. Selanjutnya pengembangan sistem informasi akuntansi penerimaan kas di RSIA zainab sudah berjalan dengan efektif, terbukti dengan keberhasilan proses mendapatkan kas di RSIA Zainab sesuai dengan ketentuan Pedoman Akuntansi dan Keuangan Berbasis Syariah yang ada. RSIA Zainab telah menggunakan sistem SIMRS terkomputerisasi dalam melakukan pencatatan penerimaan dan pengeluaran di rumah sakit. Namun masih ada kelemahan yang terjadi seperti, kesalahan pada SIMRS yang sering error dalam proses penginputan karena dalam masa peralihan SIMRS lama ke SIMRS baru, sehingga proses pencatatan penerimaan kas harus dilakukan secara manual, setelah dicatat manual kemudian harus diinput kembali kesistem, kendala tersebut dapat memperlambat cara kerja pengolahan data dan memerlukan banyak tenaga dan waktu yang lebih banyak, hal ini tentu mengurangi keefektifan penggunaan sistem. Kata Kunci: Efektivitas Sistem Informasi Akuntansi, Penerimaan Kas
Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar Tenriwaru Tenriwaru; Yabanila Yabanila; Reza Ramdani
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5834

Abstract

The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research show that the understanding of the taro ada taro gau philosophy among female auditors at the Makassar Public Accounting Firm is proven to mean that each auditor understands and applies and makes the principles held have an influence on the auditor's performance. This is what can be seen in the attitude of the female auditors at the Makassar Public Accounting Firm in carrying out their duties with good self-control as a form of siri. The values ​​of the Taro Ada Taro Gau philosophy as motivation to complete the work of female auditors are carried out well. The internalization of the values ​​of the Taro Ada Taro Gau philosophy can be seen from the formation of the character of a female auditor who speaks well, is friendly and respects others.

Page 9 of 9 | Total Record : 90

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