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INDONESIA
Jurnal Akuntansi dan Governance
Published by Universitas Muhammadiyah Jakarta
ISSN : -     EISSN : 27454711     DOI : http://dx.doi.org/10.24853/jago
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit Zezen Evia; R Ery Wibowo Santoso; Nurcahyono Nurcahyono
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.141-149

Abstract

This study aims to empirically prove the effect of work experience, independence, integrity and competence on audit quality. This study employs quantitative method with primary data derived from all auditors who work in Public Accountant Office at Semarang City selected with convenience sampling. The results show that work experience, independence, integrity, and competence partially have a significant positive effect on audit quality. Thus, Public Accounting Firms in improving audit quality must pay attention to audit experience, independence, integrity, and competence of an auditor.
Dapatkah Religiusitas Islami Memoderasi Pengaruh Sifat Machiavellian dan Pengetahuan Akuntansi terhadap Persepsi Praktik Creative Accounting? Dahlia Tri Anggraini; Nur Amalia Aziza
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.76-93

Abstract

Creative accounting basically aims to make financial reports look good and stable according to SAK, currently however, it is used as a manipulation to mislead stakeholders. The manipulation is carried out through numbers in the recording of financial transactions. This self-interest activity tends to benefit one party and mislead another. This study aims to analyze the effect of Machiavellianism and accounting knowledge on the perceptions of creative accounting practice with the moderating role of Islamic religiosity. Using convenience sampling technique, we collect data from three sharia banks that of 30 employees who work in accounting division by distributing questionnaire. We analyze the data with Smart PLS 3 for Windows. This study finds that Machiavellianism and accounting knowledge has a significant positive effect on the perception of creative accounting practice. Meanwhile, Islamic religiosity has no significant negative effect on moderating the influence of Machiavellianism on the perceptions of creative accounting practice, and no significant positive effect on moderating the effect of accounting knowledge on the perceptions of creative accounting practice.
Determinan Kemandirian Keuangan Daerah Andini Marselina; Eva Herianti
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.110-118

Abstract

The dependency level of regional governments’ financial on central government is quite high, directing this study to further analyze its determinants. This study employs quantitative method with secondary data from the realization reports of regional expenditure revenues in the form of balance sheets and governmental financial reports. 156 reports during 2016-2018 from 56 regencies and cities on the island of Kalimantan are chosen with purposive sampling. The results show that capital expenditures, regional taxes and general allocation funds simultaneously have significant effect on regional government’s financial independence. Partially, capital expenditures and regional taxes also have significant effect on regional government’s financial independence, while general allocation fund has insignificant effect on regional government’s financial independence.
Implementasi Pengelolaan Alokasi Dana Desa pada Masa Pandemi Covid-19 Sandra Hartati; Rigel Nurul Fathah
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.119-129

Abstract

This study aims to analyze the management of village fund allocation and the effectiveness of financial performance in South Pringgasela Village which has received budget reductions during the Covid-19 pandemic.  This study employs descriptive qualitative methods through interviews, observation and documentation. The results show that the management of village fund allocation in South Pringgasela Village technically and administratively has been carried out well based on the timeliness of disbursement of village funds allocation, and the effectiveness level of financial performance by 92% indicates that the financial performance is effective based on the achievement of goals, timeliness, suitability benefits, and expectations of society.
Determinan Kinerja Manajerial Dimoderasi Locus of Control Anggun Alifia Fatmah; Dahlia Tri Anggraini
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.29-44

Abstract

This research to determine the effect of participatory budgeting, clarity of budget targets, and organizational commitment to managerial performance with locus of control as a moderating variable. By using nonprobability sampling technique and purposive sampling method, the researcher distributed questionnaires to 67 respondents including supervisors, managers, and senior managers at PT Tiki Jalur Nugraha Ekakurir (JNE) in the DKI Jakarta area. The data analysis technique uses moderated regression analysis with SPSS Version 23. This study shows that participatory budgeting, clarity of budget targets, and organizational commitment partially have a positive and significant effect on managerial performance. And locus of control can significantly strengthen the influence of participatory budgeting and organizational commitment on managerial performance. However, locus of control does not significantly strengthen the clarity of budget targets on managerial performance.
Determinan Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Muhammad Ramzi Misykaat; Siti Hartinah
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.45-57

Abstract

This study aims to empirically prove the determinants of taxpayer compliance in Small and Medium Enterprises (MSMEs). This study employs quantitative approach with survey. Primary data was collected using a questionnaire given to SMEs in LTC Glodok Hayam Wuruk. Data were analyzed using SmartPLS. The results of this study indicate that the application of Government Regulation no. 23 of 2018 has a positive and significant impact on taxpayer compliance; Taxpayer awareness has a significant positive effect on Taxpayer compliance; and the firmness of tax sanctions has a positive and significant impact on MSME taxpayer compliance.
Pengaruh Kinerja Keuangan dan Mekanisme Corporate Governance terhadap Manajemen Laba Wafa Khairani; Noer Sasongko; Andy Dwi Bayu Bawono
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.58-76

Abstract

This study aims to examine the effect of financial performance and corporate governance on earnings management. The research population is all manufacturing companies listed on the Indonesia Stock Exchange, which are 176 companies. With the purposive sampling method for the year 2017-2019, we got the sample of 44 companies with a total of 132 observations. Multiple linear regression was employed for data analysis. The results show that financial performance as proxied by profitability and leverage, partially, has a significant effect on earnings management. Financial performance as proxied by the liquidity ratio has no effect on earnings management. Corporate governance as proxied by managerial ownership, institutional ownership, and the proportion of independent commissioners, partially, has no effect on earnings management.
Sharia Compliance, Islamic Corporate Governance dan Non Performing Financing Terhadap Pengungkapan Fraud Bank Umum Syariah Mifthahul Ridha; Umiyati Umiyati
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.1-16

Abstract

This study aims to analyze the effect of sharia compliance, Islamic corporate governance, and non-performing financing on the disclosure of fraud in Islamic commercial banks in Indonesia. With quantitative approach this study analyzes data population in the form of Islamic Commercial Banks in Indonesia using purposive sampling method. Data were obtained from the annual financial statements and GCG reports during 2017-2020 and were analyzed using the panel data regression method. The results of this study indicate that the Islamic Income Ratio (IsIR) and Profit-Sharing Ratio (PSR) have significant effects on the disclosure of fraud in Islamic Commercial Banks. While Zakat Performing Ratio (ZPR), Islamic Corporate Governance, and Non-Performing Financing (NPF) do not significantly affect the disclosure of fraud in Islamic Commercial Banks.
Determinan Transparansi Pelaporan Keuangan Organisasi Perangkat Daerah Riska Riska; Nina Yusnita Yamin; Jurana Nurdin
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.77-86

Abstract

This study aims to analyze the determinants of financial reporting transparency implementation in Regional Apparatus Organizations (RAO). The study employs quantitative approach with population of RAO in Pasangkayu Regency, West Sulawesi; with saturation sampling technique, we explore respondents which are the head of finance and program sub-division. We use multiple linear regression to analyze our data. The results show that external pressure, environmental uncertainty, and management commitment have positive effect on the implementation of financial reporting transparency.
Corporate Governance dan Kinerja Keuangan : Dampaknya Pada Nilai Perusahaan Andry Priharta; Yud Buana; Diana Diana; Fitriasari Sintarini
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.16-28

Abstract

Firm value reflects the market price of the stock that investors are able to pay. CGPI, ROA, NIM and LDR are factors thought to influence PBV. Panel data regression analysis with the common effect model is used to analyze the influence between variables with the object of research by BUMN Banks in Indonesia. There are four banks in the population, all of which are sampled, namely Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The research period is from 2011 to 2020. The results showed that CGPI, ROA and NIM have a positive and significant effect, while LDR has a negative and significant effect on PBV.

Page 3 of 5 | Total Record : 42

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