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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 64 Documents
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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.
Determinant of firm financial performance: Case of Indonesian conventional banks Silvi Aditya Wilujeng; Fadilla Cahyaningtyas
Akuntansi dan Teknologi Informasi Vol. 16 No. 2 (2023): Volume 16, No.2 September 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v16i2.5617

Abstract

The objective of this study is to assess the influence of good corporate governance, intellectual capital, credit risk, and sales growth on the financial performance of conventional banking firms that are listed on the Indonesia Stock Exchange throughout the period of 2018-2021. The sample approach employed in this study is purposive sampling. The sample size consists of 21 firms. Various data analysis approaches employ normality testing, double regression tests, hypothesis tests, and determination coefficient tests. The findings indicate that there is no significant relationship between corporate governance performance, intellectual capital, credit risk, sales growth, and financial performance. The results of this study provide practical implications, especially for investors and management of banking companies to consider various factors in improving the company's financial performance.
Tata kelola media sosial sebagai institusionalisasi praktik akuntansi dalam pengelolaan dana desa di Indonesia Bambang Arianto
Akuntansi dan Teknologi Informasi Vol. 16 No. 2 (2023): Volume 16, No.2 September 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v16i2.5644

Abstract

This study aims to elaborate on strengthening social media governance as an alternative means of strengthening the principles of transparency and public accountability in managing village funds in Indonesia. Social media has the ability to strengthen the availability of information to the public so as to create the principles of transparency and public accountability for the village fund management process. The availability of information facilities can be an important indicator for the public to participate in supervising village funds so that they are right on target and empower rural communities. This study used an explanatory qualitative approach using in-depth interviews and observation techniques to several rural social media activists in Indonesia. This research finds that social media governance can be an alternative channel to strengthen transparency and public accountability in the management of village funds. However, additional knowledge and competence is needed for village government officials in managing social media. This study also found that strengthening aspects of transparency and accountability through social media is evidence of the institutionalization of accounting practices in managing village funds in Indonesia.
Sistem pengendalian manajemen berbasis nilai publik: Studi kasus pada Suroboyo Bus Enrica Celia; Fidelis Arastyo Andono
Akuntansi dan Teknologi Informasi Vol. 16 No. 2 (2023): Volume 16, No.2 September 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v16i2.5674

Abstract

The objective of this paper is to deeply study about how the management control system of a public sector organisation contributes to the creation of public value as expected by the stakeholders. This research is designed as a qualitative case study with the interpretive paradigm. Suroboyo Bus case was chosen as it fits with the purpose of the study and its accessibility. Public Value Management (PVM) theory explains the investigated phenomenon, with the levers of control framework used as the theoretical reference to explain the MCS of Suroboyo Bus. This research found that the MCS of Suroboyo Bus was designed to support the creation of public value. The internalised value of the Suroboyo Bus managers and staff have made the MCS implementation focus upon the public values. The change from UPTD to BLUD became the foundation to facilitate the public value creation. The MCS in operational, budgetary and administration cycles are focused upon maintaining and improving the service quality of the mass public transport of Suroboyo Bus. However, this result may differ across organisational context, hence it is necessary to further advance the study to other public organisations to enhance the knowledge of MCS and public value creation.
Praktik akuntansi lingkungan pada sektor ekonomi kreatif Indonesia: Studi niat perilaku UMKM milenial Muhammad Alfarizi
Akuntansi dan Teknologi Informasi Vol. 16 No. 2 (2023): Volume 16, No.2 September 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v16i2.5713

Abstract

Global environmental problems are receiving increasing attention from academics, policymakers, regulators, activists, and the public. Although economically significant, Indonesian Micro, Small, and Medium Enterprises (MSME) are the main contributors to environmental pollution. Environmental Accounting (EA) calculates the cost of the environmental impact of business operations. However, it is unclear whether environmental impact costs have been calculated in traditional accounting. The millennial generation dominates MSME owners in Indonesia. This study analyzes the factors that encourage the intention of millennial MSME owners to apply Environmental Accounting Practices. This study uses the theory of planned behavior and an online survey with 164 respondents. Data analysis using PLS-SEM. The results show that the benefits of environmental accounting, price, complex integration, and subjective norms affect the attitude of millennial MSME owners toward environmental accounting. The price and complexity of integration encourage millennial MSME owners to control their behavior. Organizational environmental regulations and orientation have no significant effect. Subjective norms, attitudes, and behavioral controls affect the behavioral intention of environmental accounting in millennial generation MSMEs. These findings are essential for MSME owners, policymakers, MSME associations, and Indonesian academics.
Determinants of earnings quality: The role of managerial ownership Cahya Wahyuningtyas; Taufikur Rahman
Akuntansi dan Teknologi Informasi Vol. 16 No. 2 (2023): Volume 16, No.2 September 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v16i2.5721

Abstract

This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable. This research is classified as a type of quantitative research with panel data obtained from secondary financial report data that has been published through Indonesian Stock Exchange website. Furthermore, the research sample was filtered using purposive sampling technique with several predetermined criteria to obtain 30 manufacturing companies registered at ISSI for 2019-2021 that met the criteria with a 3-year observation span. So, the total sample used was 90. Data analysis in this study used Moderated Regression Analysis. After testing with the Eviews 9 tools, the results show that the IOS variable has a positive and significant effect on earnings quality, earnings persistence has a negative but significant effect, while earnings persistence has no effect on earnings quality. Managerial ownership can only moderate the IOS’ relationship to earnings quality, however earnings persistence and capital structure variables cannot be moderated by managerial ownership in influencing earnings quality
Apakah kejelasan sasaran anggaran dan sistem pelaporan memengaruhi akuntabilitas pengelolaan dana desa? Ratin Ahaya; Niswatin Niswatin; Usman Usman
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6040

Abstract

This research aims to determine the effect of clarity of budget targets and reporting system on accountability in village fund management in village throughout Asparaga Sub-District, Gorontalo Regency. The decrease in the amount of village funds received raise concern about the village's readiness in managing these funds. This research use quantitative methods using primary data obtained from questionnaire and measured using a likert scale. The data collection technique used a research questionnaire which was distributed to village officials with a total of 60 samples in this study. The tool used in this research is SPSS 27th version (statistical program for social science). Based on the results of the t test and f test of this research, it is known that clarity of budget targets and the reporting system has an influence on the accountability of village fund management. The clearer the budget targets and reporting systems in government, will help increase accountability in village fund management.
Persepsi motivasi mahasiswa dalam minat investasi green sukuk berdasarkan gender Shinta Alifia Fahira; Whedy Prasetyo; Hendrawan Santosa Putra
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6170

Abstract

Research was conducted to investigate the motivational perspectives of scholars regarding investing in Green Sukuk based on gender concepts. This concept provides meaning for scholar investment decision-making in carrying out investment strategies. Qualitative methods with a phenomenological approach were employed in this research. The findings revealed that both male and female scholars are motivated to invest in Green Sukuk. These motivations align with the values of environmental preservation, reducing greenhouse gas emissions, the potential for high returns, safe investments guaranteed by the government, and the fact that this investment can avoid usury. Green Sukuk is also perceived as a means to invest surplus funds. Males are more inclined in Green Sukuk due to environmental concerns, while females are attracted by the investment security it offers. This can be explained by the findings that males tend to have higher environmental awareness compared to females, whereas females are more inclined to avoid investments with high risks. Hence, females are more cautious in their investment choices. However, when examining investment decision-making, there are no differences between males and females except in terms of income.

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