AKUNTABILITAS
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
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<![CDATA[Kesiapan UMKM dalam Mengimplementasikan Digitalisasi Ekonomi ]]>
<![CDATA[Reyhan Yusuf Almer]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.24355
<![CDATA[The purpose of this research is to find out whether Micro Small and Medium Enterprises (MSME) actors are ready to implement the digitization of financial statements. The subjects in this study were MSMEs in South Tangerang City which were registered with the Cooperatives and MSMEs Service in South Tangerang City. The data is taken from the results of interviews, observations and documentation. Data analysis used 4 stages: data collection, data reduction, data presentation and drawing conclusions. The results of this study are the South Tangerang City MSMEs are ready to implement the digitization of financial reports. and already have sufficient knowledge in implementing the digitization of financial reports. However, MSMEs still encounter obstacles in implementing the digitization of financial reports. The implication of this research is that the Department of Cooperatives and SMEs in South Tangerang City can continue to provide education to MSMEs in South Tangerang City regarding the implementation of digitizing financial reports.]]>
<![CDATA[Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia ]]>
<![CDATA[Suwarno Suwarno]]>;
<![CDATA[Suwandi Suwandi]]>;
<![CDATA[Mu'minatus Sholichah]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.22152
<![CDATA[This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows.]]>
<![CDATA[Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah ]]>
<![CDATA[Iis Putri Astuti]]>;
<![CDATA[Jasman Jasman]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.24661
<![CDATA[This study aims to examine the impact of financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating cost ratio (BOPO) on earnings management in islamic banks for the period 2014-2019. There are eight islamic banks as the research sample through purposive sampling method. The data used was the annual report data obtained from the official website of each bank. The data analysis technique used was multiple linear regression. The results of the study showed that financing to deposit ratio has no effect on earnings management, capital adequacy ratio has a significant and positive effect on earnings management, and operating cost ratio has a significant and positive effect on earnings management. These results provide empirical evidence that there are earnings management practices in islamic banks.]]>
<![CDATA[Pengaruh Biaya Promosi Terhadap Dana Pihak Ketiga Pada PT. Bank BRI Syariah Indonesia Tbk ]]>
<![CDATA[Suhartono Suhartono]]>;
<![CDATA[Suci Dwi Purwati]]>;
<![CDATA[Taat Kuspriyono]]>;
<![CDATA[Vera Agustina Yanti]]>;
<![CDATA[Lukman Hakim]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.24207
<![CDATA[One way to increase third party funds is through promotion of bank services and products so that people are interested in saving their money at the bank. The purpose of this study is to analyze the effect of Promotional Costs on TPF. The sample data was taken from the BRI Syariah website for 2016–2020 monthly data analysis methods using statistical analysis of correlation, determination, and regression. The results showed that the relationship formed from two variables had a correlation coefficient of more than one and the direction of the relationship was positive, and the effect of promotion costs on third party funds was 0.038%. This figure was obtained from the results of the determination test. The regression equation formed between promotion costs and third party funds is = 26705681.242 + 203.726X.]]>
<![CDATA[Pengaruh Sistem Pelaporan Keuangan, Pendidikan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Muhammad Randa Maulid]]>;
<![CDATA[Linda Linda]]>;
<![CDATA[Gamal Batara]]>;
<![CDATA[Raida Fuadi]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.25056
<![CDATA[This study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial reports]]>
<![CDATA[Determinan Opini Audit Going Concern pada Perusahaan Sub Sektor Hotel dan Pariwisata ]]>
<![CDATA[Prasetyo Ramadhan]]>;
<![CDATA[Ali Fikri]]>;
<![CDATA[Yura Prayoga]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.23844
<![CDATA[This study aims to analyze the determinants of going concern audit opinions on hospitality and tourism companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data obtained from the company’s website or the Indonesia Stock Exchange website. The sampling technique in this article uses purposive sampling and gets 44 samples. The data analysis method used in this study is Panel Data Regression using the Random Effect model and the results show that only the leverage ratio has an effect on going concern audit opinion. While other variables such as financial distress, liquidity ratio, company size and profitability ratios have no effect on going concern audit opinion. The contribution of the results of this article will enrich research on going concern audit opinions during the pandemic.]]>
<![CDATA[Ukuran Perusahaan Memoderasi Pengaruh Penilaian Aset Biologi dan Income Smoothing terhadap Volatilitas Laba ]]>
<![CDATA[Lisna Lisnawati]]>;
<![CDATA[Vinola Herawati]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.25019
<![CDATA[PSAK 69 effective January 1, 2016 has provided direction regarding the valuation of biological assets from historical value to Fair value which uses the basis of market prices which always fluctuate in line with the demand and supply of biological assets.The purpose of this study was to examine the effect of valuation of biological assets on earnings volatility by moderating firm size in manufacturing companies in the agricultural sector in Indonesia and Malaysia for the period 2016 to 2020. This study uses quantitative methods with secondary data sources with samples used through purposive sampling where the total data is 220 company year data. The results of this study are that Biological Asset Valuation and Income Smoothing have a positive effect on earnings volatility, then for the moderating variable Firm size cannot strengthen the effect of biological asset valuation on Earning Volatility and can strengthen the effect of Income Smoothing on Profit Volatility.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Kinerja Auditor ]]>
<![CDATA[Khayatun Nufus]]>;
<![CDATA[Pascal Fadillah]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.22509
<![CDATA[The purpose of this research is to analyze the influence of auditing structures, role conflicts, role ambiguity, reward systems, the effectiveness of the use of accounting information system technology on auditors’ performance. This study used primary data by distributing questionnaires to auditors who worked for the public accounting firms in Tangerang Raya. Determination of the sample using simple random sampling method. This study used a sample of 77 respondents. Data were analyze using multiple linear regression analysis methods with the help of SPSS 20 programme. The results of this research indicate that audit structure and effectiveness of the use of accounting information system technology has a impact on auditor performance. Meanwhile, role conflict, role ambiguity and reward system does not have impact on auditor performance.]]>
<![CDATA[Pengaruh Inflasi Terhadap Pembiayaan Perbankan Syariah di Indonesia Periode 2016- 2020 ]]>
<![CDATA[Yanti Yanti]]>;
<![CDATA[Husnul Khotimah]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.23585
<![CDATA[This study aims to determine whether inflation affects the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF). The method in this research is quantitative associative. The data used is secondary data which is publication data that has been collected by other parties. Sources of data for each variable were obtained from the official website of Badan Pusat Statistik (https://bps.go.id), Bank Indonesia (https://www.bi.go.id) and Otoritas Jasa Keuangan (www.ojk. go.id). The results of this study indicate that inflation has a positive or negative effect on the Financing to Depocit Ratio (FDR) and Non Performing Financing (NPF). The point is that inflation has an influence on FDR and NPF. However, the effect varies greatly each period according to the IRF inflation response graph test to FDR, or the IRF inflation response graph to NPF. If it is related to each other, Inflation, Financing to Depot Ratio (FDR) and Non-Performing Financing (NPF) are said to have direct or indirect effects and impacts that are interrelated but not too large in the banking industry.]]>
<![CDATA[Penerapan Learning by the Case Method terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi UIN Jakarta ]]>
<![CDATA[Yessi Fitri]]>;
<![CDATA[Ela Patriana]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.24818
<![CDATA[The main issue of this research is the Learning by the Case Method (LCM) application to the learning effectiveness of accounting student Syarif Hidayatullah Jakarta. The purpose of this research is to obtain empirical evidence on the effect of the application of LCM on the effectiveness of learning of UIN accounting student Syarif Hidayatullah Jakarta with intellectual intelligence and emotional intelligence as moderating variables. The respondents in this research were accounting student classes of 2016, 2017, and 2018 with purposive sampling. The hypothesis testing method uses Moderated Regression Analysis. The results showed the application of LCM had a positive effect on the effectiveness of accounting students' learning. Intellectual intelligence and emotional intelligence don’t moderate the effect of the application of LCM on the effectiveness of accounting learning.]]>
