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INDONESIA
Jurnal Akuntan Publik
Published by Universitas Katolik Widya Karya Malang
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 69 Documents
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Efektivitas E-Library Of Angkasa Pura II (Elora) Dalam Meningkatkan Literasi Digital Di PT Angkasa Pura II (Persero) Tasya Twinca Putri; Nida Handayani; Abdul Rahman; Dini Gandini Purbaningrum
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.53

Abstract

The purpose of this study is to find out how the effectiveness of the E-Library of Angkasa Pura II (Elora) in increasing digital literacy at PT Angkasa Pura II (Persero). This type of research uses qualitative methods with descriptive research types. Data collection techniques using the method of observation, interviews, and documentation. The research results were carried out from the theory of program effectiveness according to Budiani (2007:53) with 4 (four) indicators. First, namely the accuracy of the program's targets is appropriate, seen from the exact program targets, which PT Angkasa Pura II is aimed at all employees who intend to increase their knowledge. Second, the socialization of the program cannot be said to be effective as seen from the fact that there are still many employees of PT Angkasa Pura II who have not used the Elora application because the socialization does not vary only through WhatsApp groups and corporate email. Third, the program objectives are appropriate, seen from the Elora application, it really helps employees in terms of increasing digital knowledge and literacy. Fourth, program monitoring has been carried out by the organizing team through monitoring and evaluation. In addition, program monitoring can also be seen at the Management Review Meeting every month, but there is still no follow-up to make improvements as a result of the evaluation carried out.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress Dita Puspitawati; Rinny Meidiyustiani; Indah Rahayu Lestari
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.205

Abstract

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress
Analisis Penerapan Tanda Tangan Elektronik Pada Tata Naskah Dinas Elektronik (Attandie) Di Direktorat Jenderal Kependudukan Dan Pencatatan Sipil Risya Amalia; Arih Setyaningrum; Evi Satispi
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.206

Abstract

The existence of technology has become insignificant and affects all activities and human life in the world. As in today's era, almost everything is dependent on technology. Information technology in the e-government era can make it easy for people to obtain information and communicate interactively. Because with this technology, we can get information quickly. Information obtained through communication technology makes it easier for an organization to cooperate with each other in achieving the goals of the organization. Therefore the use of technology needs to be optimized and developed so as not to experience backwardness in obtaining information. This study aims to analyze the application of electronic signatures to the electronic official document system at the Jakarta Directorate General of Population and Civil Registration using qualitative research methods by collecting data through recording and observation. The theory used is Grindle's policy implementation theory. Based on the results of the research and discussion above, it can be concluded that the application of electronic signatures to the electronic official document system at the Directorate General of Population and Civil Registration in Jakarta in general has a positive impact and eases the work of its employees.
Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021 Gunawan Aji; Nur Fidia; Vina Nur Azizah; Aisyah Amini
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.208

Abstract

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.
Analisis Sakti Dalam Pelaporan Bendahara Pengeluaran Di BBPPKS Regional III Yogyakarta Becdivanto Trianjas Hutomo Aji; Reni Yendrawati
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.253

Abstract

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.
Analisis Faktor – Faktor Yang Mempengaruhi Keputusan Mahasiswa Memilih Melanjutkan Pendidikan Strata-1 Ekonomi Islam Universitas Diponegoro Firdaus Helmi Adam; Agus Hariyanto
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.270

Abstract

This study aims to determine the effect of tuition fees, promotions, facilities, infrastructure, and also reputation on student decision-making in choosing the Islamic Economics study program, at the Faculty of Economics and Business (FEB) Diponegoro University, Semarang. This study uses a quantitative approach. The variables used in this study are tuition fees, promotions, facilities, and infrastructure, reputation, decision-making. The method used in this study was by taking questionnaire data which was distributed to active students of the Islamic Economics study program at Diponegoro University. The population used in this study is the number of active students in 2019, 2020, 2021, and 2022 which total 615 students. The samples taken were 97 students using the proportional random sampling technique. This study used multiple linear regression which was processed using the Statistical Package for Social Science (SPSS) version 26. The results showed that the infrastructure and reputation variables influenced student decision-making in choosing a study program, but the tuition and promotion variables did not affect student decisions in choosing the Islamic Economics study program, Faculty of Economics and Business (FEB) Diponegoro University Semarang.
Analisis Pengaruh Non Performing Loan (NPL) Dan Struktur Modal Terhadap Profitabillitas Yang Dimediasi Oleh Pertumbuhan Kredit (Studi pada BPR di Provinsi Jawa Tengah Periode Tahun 2019-2021) Cahyo Cahyo; Sri Harjanto; Putu Sulastri
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.272

Abstract

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.
Strategi Komunikasi BKKBN (Badan Koordinasi Keluarga Berencana Nasional) Melalui Program Keluarga Berencana Holiseh Holiseh; Evi Satispi; Diaz Tarakarti Gusman; Shafira Azahra; Risya Amalia
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.310

Abstract

This journal discusses the Government's Communication Strategy through the Family Planning Program. This study aims to provide knowledge about communication strategies for family planning programs to the community. The research method used is a qualitative approach with a descriptive method. The data sources in this study were obtained from references such as journals, books, and other written sources. The results of the family planning program is an activity held by the BKKBN which is a communication medium to become a medium for disseminating the family planning program. This family planning program needs to be well communicated and socialized, so that the younger generation of Indonesia in particular really gain knowledge and have attitudes in accordance with what is desired by the BKKBN. Therefore, a good communication strategy is needed so that the message to be conveyed to the younger generation can be received and realized properly. conclusions regarding the communication strategy of the BKKBN in the Family Planning program to the community to form community awareness itself through a communication strategy.
Pengaruh Harga, Promosi dan Citra Merek Terhadap Keputusan Pembelian Konsumen Pada Perumahan Bale Agung Pemalang Setya Pramono
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.322

Abstract

This type of research is an explanatory study, with a population of around 100 respondents who are interested in buying a house in Bale Agung Pemalang Housing. The sample collection uses non-probability sampling. The sampling technique used purposive. Data collection was carried out through a questionnaire. Methods of data analysis using correlation, regression, using the SPSS application. This study concludes that price, promotion and brand image have an effect on purchasing decisions, both partially and stimulantly, the price variable has a greater influence than the promotion variable.
“Analisis Faktor-Faktor yang Berpengaruh terhadap Kepatuhan Wajib Pajak dengan Sikap Wajib Pajak atas Sanksi dan Denda sebagai Variabel Moderating (Studi Empiris Pada UMKM di Semarang Selatan)” Sutikni Sutikni; Heru Sulistiyo
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.325

Abstract

This study was conducted to determine the factors that affect tax payer compliance in Semarang such as taxation awareness, taxpayer motivation, taxpayer's economic level and attitudes of tax payers on the implementation of sanctions and fines on UMKM in Semarang.The population in this study is Mandatory UMKM in South Semarang active as many as 74 UMKM consisting of 6 area data obtained from the Department of Cooperatives and UMKM in Semarang. The sampling method was conducted by census method, that is the amount of tax payer population of UMKM in South Semarang was all used as sample in this research. The results showed there was a significant and positive influence between the consciousness of taxpayers have a positive effect on taxpayer compliance. partially there is no significant and negative influence between tax payer motivation has a positive effect on tax payer compliance, partial there is a significant and negative influence between the tax payer's economic rate have a positive effect on tax payer compliance, partially there is no significant and negative influence between mandatory attitude the tax on fine sanction strengthens the influence of taxpayer's awareness of taxpayer compliance, partially there is no significant and positive influence between taxpayer's attitude on the implementation of fine sanction strengthens the influence of taxpayer motivation on taxpayer compliance, there is no significant and positive influence between attitude the taxpayer on the fine sanction strengthens the influence of the taxpayer's economic level on taxpayer compliance.

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