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Accounting Research Unit (ARU JOURNAL)

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Published by Universitas Pattimura

ISSN : - EISSN : 27746631 DOI : https://doi.org/10.30598/arujournalvol2iss2pp1-10

Core Subject : Economy,

Economics, Econometrics & Finance

ARU JOURNAL is a journal that publishes scientific articles in the field of Accounting, Public Accounting, Management Accounting, GCG and the environment, Financial Accounting, Taxation and Information Systems, which are the results of the latest research and dedication of researchers, lecturers and students from within and outside the Program. Accounting Studies PSDKU Pattimura University in the Aru Islands district. This journal is published twice a year, every April and November. The Editorial Board and Reviewers of articles that will be published in the ARU Journal come from several universities both inside and outside Maluku with a background in accounting science who is also active in National and International scientific publications, and ID Scopus, ID Sinta and ID Orchid are present, so that able to carry out the review process in a professional manner.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 30 Documents

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Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Rumah Sakit Rudiawie Larasati; Siti Rofingatun; Christy Jeana Anastasya Oeghoede
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untuk menguji penerapan akuntansi lingkungan terhadap pengelolaan limbah pada rumah sakit di kota jayapura. Penelitian ini menggunakan survey berupa kuesioner kepada responden pegawai rumah sakit. Populasi dalam penelitian ini berjumlah 70 orang yang tersebar di empat rumah sakit diantaranya, RSUD Jayapura, RSUD Abepura, RS Bhayangkara, dan RS Dian Harapan. Teknik sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh hasil 50orang/responden. Analisis data dalam penelitian menggunakan uji validitas, uji reliabilitas, dan model struktural dengan program WarpPLS 7.0.Hasil dari penelitian ini menunjukkan bahwa 1) variabeltanggungjawab lingkunganberpengaruh positif dan signifikan terhadap pengelolaan limbah rumah sakit dengan nilai p-value sebesar 0,001, dan 2) variabel akuntansi lingkungan moneter berpengaruh positif dan tidak signifikan terhadap pengelolaan limbah rumah sakit dengan nilai p-value 0,059.

Perbedaan Persepsi Mahasiswa Akuntansi dan Manajemen Mengenai Penggelapan Pajak Cecilia Engko; Tirsa O. Lenggono
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untukmenguji apakahterdapat perbedaan persepsi antara mahasiswa akuntansi dan manajemen mengenai penggelapan pajak. Penelitian ini dilakukan pada mahasiswa fakultas ekonomi universitas Pattimura, dengan metode penentuan sampling yaitu purposive sampling. Responden dipilih dari mahasiswa jurusan akuntansi dan manajemen semester 5 yang telah mengambil mata kuliah hukum pajak dan perpajakan sebanyak 100 orang. Adapun metode pengumpulan data adalah melalui penyebaran kuesioner. Hasil yang diperoleh menunjukkan tidak terdapat perbedaan persepsi antara mahasiswa akuntansi dan manajemen tentang penggelapan pajak. Baik mahasiswa akuntansi maupun mahasiswa manajemen sama-sama menganggap bahwa penggelapan pajak adalah suatu tindakan yang tidak etis untuk dilakukan.

Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Alfi Yulianto; Aditya Hermawan
Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

The purpose of this study was to identify and analyze the factors that affect the profitability of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The choice of a manufacturing company because this company has a high profitability ratio (ROA), this means that the company in obtaining high profitability is influenced by many factors. While the selection of the period 2017 - 2019 as a sample because it can describe the relatively new conditions in the Indonesian capital market. The sampling technique used is the purposive sampling method, the type of judgment sampling, namely the sample is selected using certain considerations that are tailored to the research objectives or research problems developed. The source of data used in this study is secondary data derived from the sample company's financial statements obtained from the Indonesia Stock Exchange through its official website, namely www.idx.co.id and previous research reports that support this research. the current ratio hypothesis is not accepted, which means that the current ratio has no effect on return on assets. This is because a current ratio that is too high indicates an excess of idle current assets, so it is not good for the company's profitability because current assets generate lower returns than fixed assets. Debt to total asset ratio is not accepted, which means debt to total asset ratio has no effect on return on assets. This is due to the small portion of the debt to total asset ratio, causing a small amount of loan capital used to generate profitability for the company. Sales growth is not accepted, which means that sales growth has no effect on return on assets. This is due to the lack of increasing sales growth from year to year, causing the company's profitability to be low.

Pentingnya Ekonomi Desa Melalui Terselenggaranya Badan Usaha Milik Desa (BUMDes) pada Desa Koijabi Kecamatan Aru Tengah Timur Yohanes Zefnath Warkula; Yustinus Lambyombar
Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

This service aims to socialize the importance of the village economy through theimplementation of Village Owned Enterprises (BUMDes) for village officials and villagecommunities as a basis for improving abilities both individually and as village institutions inKoijabi Village, Aru Tengah Timur District. Problem identification is carried out as an initialstep to formulate what will be used as material for system design and training materials in thisservice activity. Conducted a field survey to Koijabi Village, Central-Eastern Aru District asa place to carry out activities, then conducted training, socialization and discussions with thevillage to identify problems related to the formation of BUMDes. The long term of this PkMprogram is Community Empowerment. Through the creation of Village-Owned Enterprises(BUMDes) in Koijabi Village, Aru Tengah Timur District, the formation of BUMDes requiresHuman Resources (HR) who really understand the ins and outs of management and are ableto market the products managed through BUMDes. Provide understanding to the KoijabiVillage Community for synchronizing programs from the central government to villages aboutBUMDes, and for better structuring the village economy.

Faktor-Faktor Yang Memengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Galang Dwi Saputro; Aditya Hermawan
Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

This study aims to determine the effect of managerial ownership, institutionalownership, sales growth, and firm size on dividend policy. The object of this researchis the food and beverage sector manufacturing companies listed on the Indonesia StockExchange for the period 2017-2019. The research population is a manufacturingcompany in the food and beverage sector in 2017-2019. According to Bahri (2018;51)the sample is part of the population taken from certain ways that also have certaincharacteristics. The method of determining the research sample is purposive sampling.Purposive sampling is a sample selection technique based on certain criteria with theaim of providing maximum information (Bahri, 2018; 66). The existence of institutionalownership serves to monitor the performance of management by outsiders, while theportion of managerial ownership which is also a shareholder tries to maximize itsperformance. The growth of the sales rate shows that the company's profit is increasing.Dividends distributed to investors come from the company's profits so that withincreased sales, the profits earned by the company also increase and the dividendsdistributed also increase. The size of the company is accepted, which means that thesize of the company affects the dividend policy.

AKUNTABILITAS PENGELOLAAN DANA DESA Selva Temalagi; Fanny Monica Anakotta
Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

The purpose of this study was to empirically examine the effect of financial statement presentation,financial statement accessibility, and internal control system on village fund managementaccountability. The results of the research are expected to be able to contribute to: 1) VillageGovernment, providing an understanding related to the rules in managing village finances andaccountability of village funds.The research population is village officials in Central Maluku district. The sample is the villagehead, village secretary, village treasurer and section head in 22 villages in Central Maluku districtlocated on Ambon Island. The sampling technique in this research uses the Purposive SamplingTechnique. The type of data is primary data collected through a questionnaire method distributedto 110 respondents, data that can be processed by a number of respondents.Data analysis method using SEM-PLS. The results of the study show: 1) the presentation offinancial statements has a positive effect on the accountability of village fund management, 2) theaccessibility of financial reports has a positive effect on the accountability of village fundmanagement, 3) the internal control system has a positive effect on the accountability of villagefund management.

Pengaruh Faktor-Faktor Pemeriksaan Internal Terhadap Peningkatan Keandalan Struktur Pengendalian Internal Pada PDAM Gwar Gwamar Ali Amin Kalau; Trisna Sary Lewaru; Stivan H Uniberua
Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

The problem of the reliability of the internal control structure is thought to be one of thecauses of the not optimal performance of PDAM Gwar Gwamar in contributing to RegionalOriginal Revenue (PAD) for Aru Islands Regency. For this reason, researchers tried toexamine this problem in terms of 9 (nine) internal audit factors, including Independence,Professional Expertise, Scope of Activities, Implementation of Audit Activities, Managementof the Internal Audit Section, Work Experience, Inspection Frequency, Number of InternalAuditor Staff, and the technology used. The population in this study used the census methodwith saturated sampling technique. Data collection was carried out using survey techniquesthrough distributing questionnaires to all leaders, employees and staff of examiners/auditorsas respondents. Primary data from questionnaires were analyzed using multiple linearregression analysis. The results showed that of the overall internal control factors, only thenumber of internal auditor staff factors had no effect on the reliability of the internal controlstructure

Penerapan Akuntansi Lingkungan Pada RSUD Cenderawasih Kabupaten Kepulauan Aru (Studi Kualitatif) Samsiar Samsiar; Trisna Sary Lewaru; Fanny Monica Anakotta
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi lingkungan yang dilakukan oleh Rumah SakitUmum Daerah Cenderawasih, Kabupaten Kepulauan Aru, Provinsi Maluku yang merupakan bentuk tanggungjawab sosial terhadap lingkungan sekitar. Penelitian ini sendiri merupakan penelitian kualitatif. Teknikpengumpulan data yang digunakan adalah wawancara, studi pustaka, dokumentasi dan publikasi lainnya.Teknik analisis data yang digunakan adalah tahapan pengumpulan data, identifikasi biaya, pengusulan laporanbiaya lingkungan, pembuatan pola distribusi, analisis pelaksanaan akuntansi biaya lingkungan. Hasil daripenelitian ini adalah bahwa Rumah Sakit Umum Daerah Cenderawasi Kabupaten Kepulauan Aru belummenerapkan akuntansi lingkungan sepenuhnya, namun dalam pengelolaan sampah Rumah Sakit UmumDaerah Cenderawasi Kabupaten Kepulauan Aru telah melaksanakan Peraturan Menteri Kesehatan Permenkes,No 1204/Menkes/PerXI/2004 dengan baik.

Pengaruh Ukuran Perusahaan, Opini Auditor dan Umur Perusahaan Terhadap Audit Delay Elna Marsye Patinaja; Pieter Prima Siahainenia
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, opini auditor dan umurperusahaan terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan industri barangkonsumsi yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian adalah perusahaanindustri barang konsumsi yang terdaftar di Bursa Efek Indonesia dipilih menggunakan metodepurposive sampling. Metode analisis data yang digunakan adalah analisis linear berganda. Hasildari penelitian ini menunjukan bahwa secara parsial, ukuran perusahaan tidak berpengaruhsignifikan terhadap audit delay, opini auditor berpengaruh signifikan terhadap audit delay, danumur perusahaan tidak berpengaruh signifikan terhadap audit delay. Secara simultan, ukuranperusahaan, opini auditor dan umur perusahaan berpengaruh signifikan terhadap audit delay

Dampak Kepemilikan NPWP, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Upaya Peningkatan Penerimaan Pajak Orlando Marani; Aaron Simanjuntak; Yohanes C Seralurin
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaanpajak, dan penagihan pajak terhadap upaya penerimaan pajak. Responden dalam penelitian ini adalahpetugas pajak (fiskus) di KPP Pratama Jayapura. Jumlah pegawai pajak yang dijadikan sampelpenelitian ini adalah 76 pegawai pajak pada Kantor Pelayanan Pajak Pratama di Jayapura. Metodepenentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling, sedangkanmetode pengolahan data yang digunakan adalah analisis regresi berganda. Hasil penelitianmenunjukkan bahwa Kepemilikan NPWP (X1), Pemeriksaan Pajak (X2) berpengaruh terhadap upayapeningkatan penerimaan pajak. Sedangkan variabel Penagihan (X3) tidak berpengaruh terhadapUpaya Peningkatan Pendapatan Pajak

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Contact Name
Selva Temalagi

Contact Email
selvatemalagi776@gmail.com

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+6281248764776

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journalaru@gmail.com

Editorial Address
Jl. PERUMAHAN PELAJAR. Kota Dobo, Kabupaten Kepulauan Aru, 97662, Maluku, Indonesia

Location
Kota ambon,

Maluku

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Selva Temalagi

Contact Email selvatemalagi776@gmail.com

Phone +6281248764776

Journal Mail Official journalaru@gmail.com

Editorial Address Jl. PERUMAHAN PELAJAR. Kota Dobo, Kabupaten Kepulauan Aru, 97662, Maluku, Indonesia

Location Kota ambon, Maluku INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Selva Temalagi

Contact Email
selvatemalagi776@gmail.com

Phone
+6281248764776

Journal Mail Official
journalaru@gmail.com

Editorial Address
Jl. PERUMAHAN PELAJAR. Kota Dobo, Kabupaten Kepulauan Aru, 97662, Maluku, Indonesia

Location
Kota ambon,

Maluku

INDONESIA