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INDONESIA
Apssai Accounting Review (ApAR)
Published by Asosiasi Program Studi S2 Akuntansi Indonesia
ISSN : 28082931     EISSN : 28082788     DOI : https://doi.org/10.26418/apssai.v1i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences
Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial accounting 3. Public sector accounting 4. Islamic accounting 5. Auditing 6. Taxation 7. Accounting information systems 8. Social and environmental accounting 9. Accounting education Perspectives or viewpoints arising from national phenomena, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among Indonesian accounting scholars.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 2 No 1 (2022): April" : 6 Documents clear
PENGARUH MANAJEMEN MODAL KERJA TERHADAP KINERJA PERUSAHAAN SEKTOR NON KEUANGAN Allgamanora Hayundaniswara; Faisal
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.174 KB) | DOI: 10.26418/apssai.v1i2.9

Abstract

The study examines the correlation between working capital management, profitability, firm value, and stock return volatility. The sample consists of 115 non-financial companies listed on the Bloomberg database in 2018. The results reveal that networking capital has a negative and significant effect on profitability, firm value and stock return volatility, indicating that managers need to make decisions to increase their profitability while controlling risk. The results contribute to the literature on the role of working capital in profitability, firm value, and stock return volatility. It also provides benefits to related managerial managers considering working capital management to overcome the trade-off decisions to increase profitability while reducing the company's potential risk.
ANALISIS MODEL PENERIMAAN SISTEM TEKNOLOGI AKUNTANSI DISEKTOR UMKM JAYAPURA DENGAN PENDEKATAN MODEL TECHNOLOGY ACCEPTANCE MODEL (TAM) Bonang Pamungkas Purbananda; Syaikul Falah; Aaron Simanjuntak
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.398 KB) | DOI: 10.26418/apssai.v1i2.10

Abstract

This study aims to analyze the accounting technology acceptance method using the Technology Acceptance Model or TAM with a sample of 275 MSME running information systems. The data is processed using descriptive analysis with SEM data processing. The results of the study are (1) perceived ease of use has an effect on perceived usefulness with a significant level of 0.000; (2) perceived usefulness has no effect on attitude toward using (attitude); (3) perceived ease of use has no effect on attitude toward using (attitude); (4) attitude toward using (attitude) has no effect on behavioral intention (intention); (5) perceived usefulness has a direct effect on the behavioral intention with a significant level of 0.0001; (6) behavioral intention (intention) has no effect on actual usage (real users).
APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DIMASA PANDEMI COVID-19? Sulthan Yusuf Abdullah; R. Nelly Nur Apandi; Agus Widarsono
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.968 KB) | DOI: 10.26418/apssai.v1i2.11

Abstract

The study aims to test and analyze whether biological assets and auditor switches are correlated with audit fees during the Covid-19 pandemic with a sample of agricultural companies listed on the Indonesia Stock Exchange (IDX). The data collected were analyzed descriptively and quantitatively, followed by correlation analysis. The study results show no single variable correlated with the audit fee. This study only uses two explanatory variables to explain audit fees. For this reason, further studies can add other variables to obtain generalizable results. This research implies that it is expected to be a reference for further investigation.
PENGARUH LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL DENGAN TINGKAT PERTUMBUHAN SEBAGAI MODERASI Muhammad Rifqi Ramadhan; Sekar Mayangsari
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v1i2.13

Abstract

This study aims to examine the impact of liquidity, asset structure, and managerial ownership on capital structure with growth rate as a moderating variable. This empirical analysis is based on secondary data on manufacturing businesses listed on the Indonesia Stock Exchange. Purposive sampling was used, resulting in as many as 74 firms being acquired. Data sources were acquired from www.idx.co.id and the observation period 2018-2020. According to the findings of this study, liquidity and management ownership have a negative correlation with capital structure, and Asset Structure does not correlate with capital structure. Moreover, the growth rate mitigates the negative correlation between liquidity on capital structure. The growth rate does not enhance the positive correlation between asset structure on capital structure and does not mitigate the negative correlation between managerial ownership on capital structure.  
KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN Novita Christy Widayanti; Theresia Woro Damayanti
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.51 KB) | DOI: 10.26418/apssai.v1i2.15

Abstract

This study aims to determine whether perceptions of reducing MSME tax rates and understanding the tax collection system affect the honesty of reporting. This research uses primary data obtained directly from MSME in Salatiga using a vignette experiment embedded in a survey questionnaire and an accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that partially the perception of a reduction in the MSME tax rate did not affect the honesty of reporting. Meanwhile, understanding the tax collection system positively affects the honesty of reporting. Although partially, the perception of a reduction in the MSME tax rate has no effect, simultaneously, the perception of a reduction in MSME tax rates and an understanding of the tax collection system positively affect the honesty of reporting.
Beyond Budgeting: Konsep Anggaran Alternatif Masa Depan Siti Maria Wardayati; Arif Hidayatullah; Lina Rendra Prahesti; M. Wahyu Rahmadani Is Arafi
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.761 KB) | DOI: 10.26418/apssai.v1i2.22

Abstract

This study intends to explore the concept and implementation of beyond budgeting in an era where environmental change is happening rapidly. The study adopts a systematic literature review from various articles and information from Internet sites. This study states that the dynamics of rapid environmental change have caused the traditional budget function to become suboptimal, so alternative budgeting methods with other methods have been implemented, for example, through the concept of better budgeting and beyond budgeting. Furthermore, the new concept developed is beyond budgeting because this concept provides freedom for capable people from top-down performance contracts with certain restrictions to obtain adequate resources to consistently increase the company's profitability.

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