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<![CDATA[PERSEPSI AKUNTAN PERUSAHAAN DAN AKUNTAN PUBLIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN ]]>
<![CDATA[ethika ethika]]>;
<![CDATA[Widia Gesti Marda]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i2.46
<![CDATA[This study aims to empirically examine the differences in perceptions of corporate accountants and public accountants to basic concepts, measurements, and disclosures of environmental accounting. This research was conducted at Public Accounting Firms and Corporate Accountants in West Sumatera. Sampling in this study using the convenience sampling method, in order to obtain a sample of 60. the data analysis technique used to test the hypothesis is the Differential Test (Independent Sample T-test). The results of this study indicate that there is no difference in perceptions between corporate accountants and public accountants on the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures. Where both corporate accountants and public accountants have the same perception of the existence of the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures are currently inadequate. This research shows that it is necessary to establish as soon as possible special standards on environmental accounting, as a guideline in carrying out environmental accounting practices in companies considering the need for transparency of responsibility for the environment Keywords: Basic Concepts of Environmental Accounting, Environmental Accounting Measurements, and Environmental Accounting Disclosures.]]>
<![CDATA[PENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2014-2018 ]]>
<![CDATA[Lidya Eka Putri]]>;
<![CDATA[Yeasy Darmayanti]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i2.47
<![CDATA[Abstract This study aims to prove and analyze the effect of age, education, ethnicity, tenure and board ownership on earnings management in manufacturing companies on the Indonesia Stock Exchange. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2014 - 2018. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that age, education and tenure had influence on earnings management in manufacturing companies on the Indonesia Stock Exchange, while ethnicity and board ownerships had no significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange Keywords: Age, Education, Ethnicity, Tenure, Board Ownership]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (studi empiris pada peusahaan non manufaktur yang terdaftar di BEI TAHUN 2015-2018) ]]>
<![CDATA[anggia rahma]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i2.48
<![CDATA[This study aims to prove and analyze the effect of intellectual capital on the productivity of non-manufacturing companies on the Indonesia Stock Exchange for the period 2015 to 2018. The data used are secondary data. The data analysis method used is multiple regression and t-statistical testing based on the results of hypothesis testing, it is found that human capital efficiency and capital structural efficiency have an effect on the profitability of non-manufacturing companies on the Indonesia Stock Exchange, while structural human capital efficiency has no significant effect on the profitability of non-manufacturing companies. manufacturing on the Indonesia Stock Exchange.]]>
<![CDATA[ANALISIS PENGARUH PENGAWASAN FUNGSIONAL, AKUNTABILITAS PUBLIK, TRANSPARANSI DAN PENINGKATAN PELAYANAN PUBLIK TERHADAP KINERJA PEMERINTAH DAERAH ]]>
<![CDATA[Jumirin Asyikin]]>;
<![CDATA[Ismiati]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i2.52
<![CDATA[This study aims to empirically test the functional supervision, public accountability, transparency and improvement of public services that affect the dependent variable of local government performance at the PUPR Office of Batola Regency, either partially or simultaneously. The design in this study is a quantitative comparative causal research. The population in this study were all employees at the PUPR Office of Batola Regency using purposive sampling method. Data collection techniques used through questionnaires. Testing the research hypothesis using multiple regression analysis. The results of this study indicate that partially functional supervision has a positive and significant effect on local government performance. For public accountability does not affect the performance of local governments with a negative direction of influence. Transparency also has no effect on local government performance and has a positive direction of influence. And to improve public services has a positive and significant effect on the performance of local governments. Keywords: functional supervision, public accountability, transparency, improvement of public services and local government performance]]>
<![CDATA[PENERAPAN E-SYSTEM DALAM KEPATUHAN PAJAK BADAN: MODERASI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK ]]>
<![CDATA[Rhana Sasqia Hibatulwassi]]>;
<![CDATA[Vince Ratnawati]]>;
<![CDATA[Nita Wahyuni]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i2.53
<![CDATA[Tax is main income of Indonesia. This study aims to find empirical evidence related to the effect of taxation e-system on corporate taxpayer compliance and the effect of moderation understanding of tax regulations and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers registered at Pratama Tax Office Bangkinang, amounting to 9,178 corporate taxpayers. The sample of this study was selected using accidental sampling technique, which is a sampling technique where consumers who coincidentally/incidentally meet with the researcher can be used as samples if it is deemed that the person who happened to be met is suitable as a data source. This study use approach for hypothesis testing by using SPSS 26 as statistical program used. The results of this study indicate that implementation of taxation e-system has a positive and significant effect on corporate taxpayer compliance. Meanwhile, the moderating variable such as understanding of tax regulations and tax sanctions has no effect on the implementation of taxation e-system on corporate taxpayer compliance. Keywords: taxation e-system, understanding of tax regulations, tax sanctions, taxpayer compliance]]>
<![CDATA[PENGARUH PELAKSANAAN PENAGIHAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM ]]>
<![CDATA[ITA MUSTIKA ITA MUSTIKA]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v16i2.57
<![CDATA[The purpose of this study is to determine the effect of the variable (X1) is the implementation of tax collection and variable (X2) that is Self Assessment System to (Y) taxpayer compliance. The object of this research is KPP Pratama Batam, which is specially in KPP Pratama area of North Batam. In this research, sampling technique is done by Random Sampling method, using Solvin formula which produce 100 respondent / sample. Data analysis technique using SPSS (Statistical Package for the Social Science) version 22. The result of this research is the implementation of tax collection (X1) and self assessment system (X2) has a significant effect on taxpayer compliance (Y)]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIFITAS PEMBAYARAN GAJI PADA PT SINDO UTAMA JAYA ]]>
<![CDATA[Ferdila Ferdila]]>;
<![CDATA[Siti Nur Lailiyah]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v17i1.59
<![CDATA[This study discusses payroll accounting information systems, salary calculations and accounting treatment for salary payments at PT. Sindo Utama Jaya. The research was conducted in the Finance and Personnel department at PT. Sindo Utama Jaya. The research method is descriptive qualitative while the data used are qualitative and quantitative data. Sources of data come from primary and secondary data. The payroll accounting system at PT Sindo Utama Jaya is divided into various interrelated processes and procedures. The procedures that make up the payroll accounting system are procedures for recording employee personal data, recording attendance, recording employee overtime time, calculating employee salaries, making salary reports procedures, procedures for making cash out evidence and salary payment procedures. The documents used in the process of the company's payroll system are complete enough according to the theory according to experts, but are not implemented optimally. The salary standards of employees at PT Sindo Utama Jaya have followed the City Minimum Wage standards set by the government. The calculation of attendance hours and employee overtime hours, as well as making payroll reports are still done using a computer with Microsoft Office excel without a payroll application which allows for errors and mistakes in salary calculations. Salary payment system at PT. Sindo Utama Jaya is carried out in two ways, namely transfers to employee accounts and cash payments.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN GARMENT YANG TERDAFTAR DI BEI (PERIDO 2015-2019) ]]>
<![CDATA[Zahara Zahara]]>;
<![CDATA[Kardi Kardi]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v17i1.61
<![CDATA[Profit is very important for a company, although profit cannot be ascertained. Profit changes can determine an increase or decrease in a company's financial performance. Financial ratios are very useful in a company and can also predict the company's financial condition in the future, so that it becomes a guide for investors to make decisions. The purpose of the study was to determine and examine the effect of financial ratios on changes in earnings. The study was conducted on garment manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period by taking a sample of 8 companies, using data before the pandemic period because data for 2020-2021 is not yet available. This study uses secondary data and selected by purposive sampling method. Multiple linear regression tests were used to examine hypotheses. The results of the study show that the Current Ratio (CR), Inventory Turn Over (ITO), Debt to Total Assets Ratio (DAR) and Net Profit Margin (NPM) have no significant effect on changes in profits in garment manufacturing companies listed on the IDX for the 2015-2019 period.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PADA DINAS PEMBERDAYAAN MASYARAKAT DESA PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN MUSI RAWAS UTARA ]]>
<![CDATA[Suharto Patih]]>;
<![CDATA[Miki Indika]]>;
<![CDATA[Ismi Talia]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v17i1.62
<![CDATA[The purpose of this study was to determine the financial performance of the Department of Village Community Empowerment, Women's Empowerment and Child Protection, North Musi Rawas Regency. The data collection method that the author uses in this study is a method of collecting documentation data while the technical data analysis that will be used by the author is descriptive analysis, data analysis by explaining theories related to Financial Performance Analysis at the Village Community Empowerment Service, Women's Empowerment and Child Protection in North Musi Rawas Regency Fiscal Year 2016-. Based on the results of the research, the financial performance of the Village Community Empowerment, Women's Empowerment and Child Protection Office of North Musi Rawas Regency seen from the analysis of spending variance in 2016-2019 in general can be said to be good. This is indicated by the average realization target of 81.06%, and indicated by the absence of expenditure realization that exceeds the budget in each fiscal year and has made efficiency or budget savings]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO ]]>
<![CDATA[Michael Lokaputra]]>;
<![CDATA[Pipin Kurnia]]>;
<![CDATA[Rita Anugerah]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v17i1.67
<![CDATA[Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. Based on multiple regression analysis, the results of this study indicate that managerial ownership has an effect on risk management. Furthermore, institutional ownership factors affect risk management management. The independent commissioner factor has no significant effect on risk management. the audit committee has an effect on the assessment of risk management factors. Risk management factors affect risk management management.]]>
