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INDONESIA
Jurnal Akuntansi dan Governance
ISSN : -     EISSN : 27454711     DOI : http://dx.doi.org/10.24853/jago
Core Subject : Economy,
urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan Praktik di Korporasi; (3) Akuntansi dan Governance Pada Organisasi Nirlaba; (4) Akuntansi dan Governance di Pemerintahan; (5) Akuntansi dan Governance dalam Perpajakan, (6) Governance dalam Sistem Informasi dan Teknologi; (7) Governance dalam Pemeriksaan dan Forensik ; (8) Governance Berbasis Etika.
Articles 6 Documents
Search results for , issue "Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance" : 6 Documents clear
Implementasi Kebijakan Keterbukaan Akses Data Perbankan Dalam Meningkatkan Tax Compliance Di Indonesia Akbar, Lutfia Rizkyatul; Gunadi, Gunadi
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.89-103

Abstract

This study aims to assess the implementation of the openness of banking data access policies to improving tax compliance in Indonesia. It cause by the implementation of tax collection using a self-assessment system, thus requiring taxpayer data and information through financial institutions, include banking. Researchers used qualitative descriptive methods. The results of this study are, first, there is support for the implementation of the policy on openness to access to banking data in increasing tax compliance in Indonesia in the form of the issuance of Law Number 9 of 2017 concerning Access to Financial Information. Second, the implementation of banking data disclosure policies to increase tax compliance in Indonesia, including the willingness of target groups to comply with policy outputs, in this case the reporting of customer data by banks to the DGT. Third, the policy of open banking data access does not impede or reduce the number of bank accounts and deposits. Fourth, there are technical obstacles both by the DGT and the banking sector, especially in the first year. Furthermore, there are several inhibiting factors in the implementation of this policy, namely IT factors, and resistance from some circles at the beginning of the emergence of regulations, limited financial resources to process data quickly, so it must be done gradually, in addition to lack of quantity and quality of human resources 
Analisis Dampak Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Peringkat Obligasi Kaltsum, Hafizhoh; Anggraini, Dahlia Tri
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.79-88

Abstract

The aim of this reseach is to analyze the effect of liquidity, leverage, and company size on bond rating which rated by PT. Pemeringkat Efek Indonesia (PEFINDO). The samples were processed by selecting the population with specific criteria (purposive sampling technique), 55 samples obtained from financial statement of financial companies (financing subsector) in www.idx.co.id for the 2014-2018 periods. The quntitative associative method with multiple linear regression analysis as a data analysis technique. The results of this research indicate that both liquidity and leverage have significant negative effect on bond rating partially.Company size has no significant effect on bond rating partially  
Implementasi Islamic Corporate Governance Dalam Mengelevasi Corporate Social Responsbility Muchlis, Saiful; Resky, Resky
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.121-129

Abstract

This study aims to determine the Corporate Social Responsibility (CSR) programs with their suitability to Islamic Corporate Governance (ICG) carried out by BNI Syariah KCU Makassar. This study used a descriptive qualitative research method.  Data collection used in depth interview to informants and information from internet as a complement. The results of this study are, first, the CSR program implemented by BNI Syariah KCU Makassar always follows the Central BNI Syariah Program. Second, CSR program of BNI Syariah KCU Makassar is accordance with ICG based on the mandate value and the concept of maqashid sharia. Third, the implementation of ICG values in CSR program of BNI Syariah KCU Makassar is able to evaluate CSR and has met the principles of transparency and accountability  
Pengaruh Locus Of Control Terhadap Tindakan Kecurangan Dalam Pengadaan Barang Dan Jasa Di Bawah Tekanan Ketaatan Herianti, Eva
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.67-78

Abstract

This study to examine and analyze the effect of locus of control on fraudulent procurement of goods/services in conditions of obedience pressure. The experimental method used by researchers with participants is the Accounting Student, University of Muhammadiyah Jakarta. The type of data analysis used Two-Way Anova and One-Way Anova. The findings show that locus of control affects the occurrence of fraudulent procurement of goods/services in conditions of obedience pressure, in conditions of obedience pressure, external locus of control affects the occurrence of fraudulent procurement of goods/services compared to internal locus of control, and external locus of control affects the occurrence of fraudulent procurement of goods/services in a condition where there is obediece pressure compared to the absence of obedience pressure. 
Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud Indriyani, Safira; Hakim, Luqman
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.113-120

Abstract

The research purposes to obtain and understand the empirical evidence about audit experience, auditor’s professional scepticism and time pressure toward auditor’s ability to detect fraud. The research method used was quantitative by using primary data questionnaires to the Public Accounting Firm in Center Jakarta. Sample taking method on this research is using simple random sampling. The result showed that audit experience and auditor’s professional scepticism have positive and significant effect on auditor’s ability to detect fraud, time pressure has negative and significant effect on auditor’s ability to detect fraud. 
Studi Literatur Riset Akuntansi Dan Keuangan Masjid Maulia, Dwi Rizka; Baehaqi, Ahmad
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.104-112

Abstract

Managing resources originating from the congregation, mosques as non-profit religious organizations are encouraged to be transparent and accountable by implementing good accounting and financial management. Thus, a number of researches related to accounting and financial management of mosques have been conducted. This study uses descriptive analysis to review 102 national and international articles related to accounting and financial management of mosques published from 2010 to 2019. The result shows that the highest number of studies was conducted in 2018 and 2019 while Indonesia and Malaysia were the top two countries where the studies were conducted. Furthermore, the comparison between quantitative research and combined methods is still less than that of the qualitative approach. In addition, most research topics put their focus discussing about mosque management and accountability. 

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