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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 20 Documents
 1   2 
Search results for , issue "Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik" : 20 Documents clear
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.
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.
Implementasi Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan Terkait Ketidaksesuaian Jam Kerja Pegawai Asyifa Permata Dewi; Ariqah Nur Faizah; Dita Rahmaditiani J; Salwa Khoirunnisa; Sri Nadya Nurviani; Izzatusholekha
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.v1i2.340

Abstract

This study aims to determine the extent to which the implementation of law number 13 of 2003 concerning employment is related to the discrepancy in employee working hours at pt. Aice and pt. Adi putra denpasar and also to find out whether in practice there are any obstacles in the application of law number 13 of 2003 concerning manpower related to the mismatch of employee working hours. This study used the literature study research method, the data generated by collecting references from sources, books, and journals related to the topics raised in this study. The results of this study indicate that the two companies are proven to still violate regulations, especially in the discrepancy in working hours of employees. In the future, it is hoped that all companies will be able to fulfill their obligations in fulfilling the rights of employees so that employees can feel comfortable and be appreciated.
Faktor Yang Mempengaruhi Pertumbuhan Ekonomi Pemerintah Daerah Kota Pasuruan Alief Faza Anugerah; Hero Priono
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.v1i2.352

Abstract

This study aims to analyze and determine the effect of Regional Original Income (PAD), Regional Expenditure and Regional Financing on the Economic Growth of the Regional Government of Pasuruan City. This study uses a quantitative approach. The sample method used is the Saturated Sampling method. The data used in this study is secondary data consisting of Economic Growth in Pasuruan City, the data obtained from the Pasuruan City BPS website and Budget Realization Report data obtained from the official website of Pasuruan City. Analysis of the data used in this research uses multiple linear analysis which is processed using the SPSS application. The results of this study show that partially there is no influence between Regional Original Income (PAD), Regional Expenditures, and Regional Financing on the Economic Growth of Pasuruan City.
Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Manajemen Laba I Gusti Agung Arista Pradnyani; Ni Luh Putu Widhiastuti
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.v1i2.353

Abstract

This study aims to analyze the effect of profitability and company size on earnings management with managerial ownership as a moderating variable. The population in this study are Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2021. Samples on this research were taken using purposive sampling method and the number of samples used in this research is 25 companies. The results obtained in this study are profitability have a significant positive effect on earnings management, company size do not significantly influence earnings management, and managerial ownership can moderate the effect of profitability and company size on earnings management.
Pentingnya Bank Syariah Dalam Mengelola Keuangan Masyarakat Indonesia Laelatur Rohmah; Desy Meina Indrasari; Agus Eko Sujianto
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.v1i2.359

Abstract

Indonesia, which is a country with a very large population, has a fairly stable economy. This study aims to determine the importance of Islamic banks in managing the finances of indonesia society. The method used in this research is literature study, in which literature study is a data collection method that is carried out by taking research information that is in accordance with the research theme. This information can be obtained from various reference sources, both in the form of written documents, in the form journals and articles, pictures, or electronic documents that can support the process of writing research papers. From this study, the results show that Islamic banks are banks that have good potential for the economy in Indonesia. With Islamic banks, muslim people no longer need to be afraid of transactions what he did. However, basically Islamic banks in Indonesia are still lagging behind conventional banks because the development process of conventional banks is much faster than Islamic banks.
Pendampingan Pembuatan Laporan Keuangan Pada UMKM Berdasarkan SAK EMKM Rista Arimby; Zaenal Wafa
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.v1i2.362

Abstract

One of the business sectors that is now starting to be controlled by many Indonesians is micro, small and medium enterprises (MSMEs). The main factor in boosting Indonesia's economy is estimated to be the micro, small and medium enterprises sector. However, many MSMEs still struggle to use their accounting skills in their daily business activities. This happens because of a lack of understanding and knowledge about accounting, especially in terms of preparing financial statements in accordance with applicable accounting standards, especially SAK EMKM, and business actors still think that the preparation of financial statements is not needed to run their business.. In order for MSME owners to prepare financial statements at the end of each recording period, support is provided to MSMEs in the form of assistance to prepare financial statements based on SAK EMKM. This activity not only helps in making financial statements but also provides knowledge about the importance of accounting, especially those related to making financial statements for business activities. The results of this activity show that MSME owners are interested in trying to apply accounting science in their business activities.
Pengaruh Quantum Memori dan Quantum Learninng dalam Meningkatkan Mutu Pendidikan di MTs YLPI Sukabumi Abdul Fajar; Kun Nurachadijat
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.v1i2.369

Abstract

This study aims to find out how the application of Quantum Memory and Learning in Islamic Religious Education Learning at MTs YLPI Sukabumi. So this research is a field research with a qualitative approach using descriptive analysis.The variables studied are divided into two, namely the independent variable is the application of Quantum Memory and Learning and the dependent variable is the learning of Islamic Religious Education.All primary data needed in this study were obtained through the main instrument in the form of questionnaires / questionnaires, while observations, interviews, were used to complete the required data. All collected data is then processed and analyzed using descriptive analysis.The results of this study prove that the concept of Quantum Memory And Learning applied by teachers is the AMBAK Technique (What are the Benefits for Me), structuring the learning environment, cultivating a champion attitude, freeing up learning styles, getting used to taking notes, getting used to reading, making children more creative, training children's memory strength. The application of Quantum Memory And Learning to Islamic education learning at MTs YLPI Sukabumi is quite good. This can be seen by the indicator of 39 respondents from students with 74% saying that the application of Quantum Memory And Learning applied by teachers to Islamic education learning is quite good and the application of Quantum Memory And Learning is also able to improve student learning outcomes. This can be seen from 59% of students who say student learning outcomes are very good through the application of Quantum Memory And Learning. However, based on all data, both questionnaires and interviews, it shows that the application of Quantum Memory And Learning still needs to be improved again because it sees that there are still teachers who have not been able to apply Quantum Memory And Learning to Islamic Religious Education learning at MTs YLPI Sukabumi. Keywords: Implementation, Quantum Memory, Quantum Learning.
Peran Inkubator Terhadap Pengelolaan Keuangan Startup Untuk Memperoleh Pendanaan Raihan Putra Haristianto; Rifqi Muhammad
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.v1i2.370

Abstract

Incubators are organizations that support and guide new entrepreneurs in developing their businesses. Incubators can help new entrepreneurs develop products, create strategic business, marketing, operational management and financing. Financial management is a measure of the performance of a business which is characterized by good financial records. New entrepreneurs need to have skills or knowledge of financial management which is a vital part of the company. Startup companies in Indonesia are always innovating in providing solutions to problems that occur in Indonesia. Funding is important for startups so they can develop their business, expand their market, and improve their products. Proper funding will help startup businesses expand and achieve their goals. The research method that the writer uses is descriptive qualitative research. The role of the incubator for startup financial management to obtain funding is to provide assistance and assist startups in drafting budgets, achieving profit targets, and preparing financial reports..
Strategi Industri Pada Ekonomi Makro Di Kota Surabaya David Setiawan; Edelweis Bunga Gunung; Muhammad Yasin
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.v1i2.377

Abstract

This journal investigates industrial strategies that are relevant in the context of macroeconomics in the city of Surabaya. Surabaya, as one of the largest cities in Indonesia, has an important role in industrial development and national economic growth. The purpose of this study is to analyze various industrial strategies that can be used to strengthen the city's macro-economy. The research method used in this study involves the analysis of secondary data obtained from reliable sources, including government reports, industry case studies, and related literature. Based on the data analysis, several industrial strategies that have proven effective in influencing the macro-economy in the city of Surabaya are identified and evaluated..

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