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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023" : 6 Documents clear
Evaluasi pembelajaran daring untuk mengurangi potensi kecurangan akademik: A case study Angela Caroline; Yenny Sugiarti
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.056 KB) | DOI: 10.24123/jati.v16i1.4929

Abstract

The Covid-19 has had an impact on all fields, especially in education. Higher education changes its learning methods from face-to-face to distance learning. The teaching assistant class at PTS ”X” must also turn into distance learning. The online learning process has some limitations so that it increase the academic fraud by students. The purpose of this study is to explain the types of events that occur during online learning in the assistance class, the causal factors and efforts to prevent them. This research is a case study in the teaching assistant class at University X. The data was obtained by inteviewing, observing, and analyzing the assistance documents which were then analyzed by qualitative method. The results of this study indicate that online learning process at University X has not been effective to prevent academic fraud so plagiarism, data manipulation, cheating, and collusion occur. Some recommendations to improve the online learning system should be carried out, such as enforcement of rules and strong punishment related to fraud, modification of the assessment system, increased supervision and good communication between assistants and assistant class participants. The results of this study are expected to be adopted by universities to increase the effectiveness of the online learning system used.
Determinan tata kelola pemerintahan pada OPD kabupaten Bima Nadia Ersy Mithasarinama; Biana Adha Inapty; Nurabiah
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.869 KB) | DOI: 10.24123/jati.v16i1.5227

Abstract

This study aims to examine whether the regional financial accounting system, human resource competence, transparency and accountability of financial management have an effect on good governance. The approach used is quantitative data. This study’s population is all OPD in Bima Regency with the sample criteria, namely employees who carry out accounting or financial administration functions. The sampling technique used was purposive sampling with a sample of 122 respondents. The results of this study indicate that regional financial accounting systems and financial management transparency have no effect on good governance, while human resource competency and financial management accountability have a positive effect on good governance. The implication of this research is that the Bima Regency Government can improve the competence of employees who work as financial managers by providing education and training related to good governance and placing appropriate apparatus in the field of regional financial management. The results of the research contribute to enriching knowledge regarding the application of Stewardship Theory. The government as the holder of the trust can carry out good governance. The financial accounting system must comply with predetermined standards so it can produce financial reports that can be accounted for, are relevant, reliable, comparative and verifiable.
Determinants of earnings quality: An empirical study in Indonesia Hairul Anam
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.754 KB) | DOI: 10.24123/jati.v16i1.5258

Abstract

This study aims to investigate the factors that influence the quality of earnings. In this study, there are three independent variables: capital structure, investment opportunity set, and information asymmetries on earnings quality. Indicators of earnings quality are discretionary accruals. The capital structure will be expressed as a ratio of debt to equity. Comparing the investment opportunity set's market value to its book value allows for its evaluation. Information asymmetries are quantified using the bid-ask spread. The population studied utilizes the manufacturing sector. The method of determining a sample using the technique of purposive sampling. As many as 160 firm years were used to collect research samples that met the criteria. The analysis instrument employs multiple linear regression analysis techniques. According to the findings of the study, capital structure and asymmetric information have a positive impact on earnings quality. Moreover, the investment opportunity set has no effect on the quality of earnings.
Analisis pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods Yuha Nadhirah Qintharah; Clarissa Ilmi Riyanti
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.24 KB) | DOI: 10.24123/jati.v16i1.5274

Abstract

The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of supervision; the rationalization is proxied with auditor turnover; the competency is proxied by the change of the board of directors, and the arrogance is proxied by the frequency of the appearance of the CEO image. The population used in this study is manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The results of the study showed that financial targets had a significant negative effect on fraudulent financial reporting. Ineffectiveness of supervision, change of auditors, and changes of the board of directors did not affect fraudulent financial reporting, and the frequency of the appearance of the CEO image had a positive effect on fraudulent financial reporting.
Analysis of determinants of banking company's financial performance during the covid-19 pandemic Cindy Karmilasari; Imam Agus Faisol
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.114 KB) | DOI: 10.24123/jati.v16i1.5288

Abstract

During the Covid-19 pandemic, the banking sector was extremely susceptible to losses because so many debtors from diverse industrial sectors were afflicted by Covid-19 and had difficulty meeting their obligations. This study aims to examine the impact of Good Corporate Governance, capital structure, and company size on the 2020 financial performance of Indonesia Stock Exchange-listed banking companies. In this study, the independent board of commissioners, board of directors, audit committee, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and company size are the independent variables. In this study, the dependent variable is the company's financial performance (ROA). This study employed a technique of purposive sampling to collect 46 samples. The method of analysis employed is multiple linear regression analysis. The results show that the independent board of commissioners, Debt to Equity Ratio, and company size positively affect financial performance. The Board of directors and audit committee has no significant effect on financial performance. Meanwhile, the Debt to Asset Ratio harms financial performance.
Pengaruh akuntabilitas pengelolaan dan optimalisasi penggunaan dana desa terhadap pengembangan badan usaha milik gampong (BUMG) Zamzami Zamzami; Rina Maulina
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.12 KB) | DOI: 10.24123/jati.v16i1.5332

Abstract

Village funds are essential for development; therefore, it is crucial to look into their management and use. This study aims to examine the impact of accountability in managing village funds and optimizing the use of village funds on the growth of village-owned enterprises (a case study in Padang Rubek Village, Kuala Pesisir District, Nagan Raya District). Methods for collecting data include conducting surveys and obtaining as many as 25 respondents. Using a questionnaire, survey data were collected, processed, and analyzed using multiple linear regression tests. The Pearson Correlation Validity Test and the Cronbach Alpha Reliability Test are used to assess the quality of the data for this study. Applying multiple linear regression to data. The findings of this study indicate that the accountability of village fund management has a positive and significant impact on the development of gampong-owned businesses. Moreover, optimizing the use of village funds has a substantial positive impact on the growth of gampong businesses. This result suggests that village-owned enterprises can develop further if village funds are managed appropriately.

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