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AKUNTABILITAS

akuntabilitas
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Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta

ISSN : 1979858X EISSN : 24611190 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : -

Articles 190 Documents

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Analisa Penerapan Perhitungan Rekonsoliasi Fiskal Terhadap Laporan Keuangan Komersial Deddy Dariansyah
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The calculation of fiscal reconciliation made by the company (taxpayer) due to differences in calculations, especially profit by commercial accounting and taxable profit (fiscal). to bridge the existence of differences in commercial financial statements and fiscal financial statements for more efficient then fiscal Financial Statements prepared in tandem with commercial financial statements, meaning that although commercial or business financial statements are prepared on the basis of business accounting principles, but the provision of taxation is dominant in the process of reporting the preparation of reports finance. The causes of differences in commercial financial statements and fiscal financial statements are due to differences in accounting principles, accounting methods and procedures, differences in income and expense recognition, as well as differences in income and expense treatment.. In addressing the differences that occur between the Commercial Income Statement and the Fiscal Income Statement, based on the Financial Accounting Standards and the applicable tax law, based on the results of research and calculation analysis of the calculation of fiscal reconciliation to the Financial Statement of profit

PERBANDINGAN KINERJA KEUANGAN ANTARA BANK SYARIAH DENGAN BANK KONVENSIONAL SETELAH DIKELUARKAN UNDANG-UNDANG NOMOR 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH Yessi Fitri
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to compare the financial performance of Islamicbanks against conventional banks after enactment of Indonesia’s Islamic Banking Act No21/2008. The data was based on selected financial statements of Islamic banks andconventional banks in Indonesia from year 2009 to 2011. Financial performance measures wereexpressed in term of various financial ratios in which were categorized into profitability,liquidity, risk, solvency and efficiency. To test the hipotheses, Mann-Whitney was employedto compare financial performance. In general, the study found no major difference in financialperformance between Islamic banks and conventional banks except in term of its ROA andEM. This indicated that conventional banks are generally more profitable as compared toconventional banks but failure risk of islamic banks are smaller than conventional banksDOI: 10.15408/akt.v7i3.2737

The Role Of Management Accounting Practices In The Use Of The Mediate Relation The Quality Of Information And The Quality Of An Erp System On Performance Of Companies In Indonesia Manufacture Farid Wajdi
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value – this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company.

Faktor-faktor yang Mempengaruhi Penggunaan E-Filling: Studi Pada UIN Syarif Hidayatullah Jakarta Ay Maryani
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine empirically the influence of information technology, perceived ease of users of, and satisfaction of users to use e-Filing for Taxpayers. Data obtained by survey method using a questionnaire as a data collection staple. Samples were selected using purposive sampling method. This study is causal, and the study site was Syarif Hidayatullah State Islamic University Jakarta by taking a sample of respondents from the unit faculty and the rector. Data analysis was carried out using validity, reliability testing, multiple linear regression analysis, the classical assumption, as well as using the t test for partial hypothesis testing, and test to examine the influence f simultaneously, and the coefficient of determination. Based on the results of the analysis can be concluded that partial information technology, and user satisfaction significantly influence the use of e-Filing Taxpayers, whereas perceived ease of users of not striving against the use of e-Filing for Taxpayers. Simultaneously, information technology, perceived ease of use of, and user satisfaction effect on the use of e-Filing for Taxpayers.

Cover Vol. 12(2), 2019 Jurnal Akuntabilitas
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Cover Vol. 12(2), 2019

Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang Lina Nasihatun Nafidah; Nur Anisa
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine the accountability of village financial management that includes planning implementation administration reporting accountability of financial management of village finances in Jombang regency. The research method used qualitative descriptive by compiling the financial management of Sumbermulyo village in conformity with the Local Head of Government Regulation Number 33 of 2015 on Management of Village Finance. With data collection techniques through interviews and direct observation of the object of research. Determination of observation area is done by considering the small amount of village fund acceptance or allocation of village fund. The results of this study indicate that based on Regent Regulation No. 33 of 2015 on the management of Village Finance outline management of Village Finance has reached accountability. In addition village counseling is still needed from the local government to intensively assist the village to realize accountability of village financial management.

Pengaruh Implementasi Sistem Informasi Keuangan Daerah dan Kinerja Pegawai Dona Primasari
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is path analysis. The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report.

Variabel Fundamental Perusahaan Dalam Memprediksi Hedging Decision (Studi Perusahaan Automatif dan Komponen Serta Pertambangan Batubara Periode Tahun 2014-2017) Sofyan Hadinata; Diah Anggari Hardianti
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

One of the major risks facing multinational companies in international trade is the risk of fluctuations in foreign exchange rates. The company makes an effort to reduce the impact of these risks through risk management using a hedging decision. This study aims to test empirically the effect of the company's fundamental variables in predicting hedgings decision. Fundamental variables in this study use financial ratios, namely profitability, leverage, liquidity and growth opportunities. The data in the study used panel data from 2014 to 2017. This study used data analysis techniques using logistic regression tests. Logistic regression test is used because the dependent variable uses dummy data, namely companies that do hedging are given a score of 1 and those who do not do hedging are given a score of 0. The results of the study show that the variable profitability, leverage, and growth opportunities have a positive effect on the hedging decision. The variable liquidity has a negative effect on the hedging decision.

STUDI KINERJA PT BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO) TBK Achmad Chotib; Wiwik Utami
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study was to analyze the performance of BNI Syariah beforethe spin-off compared with after the spin-off and to analyze the performance of BNI Syariahafter the spin-off compared with the performance of BJB Syariah after the spin off. Both of theperformance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study wasconducted by using analysis Paired Sample T-Test and analysis Independent Sample T-Test.The results showed that the performance of BNI Syariah before and after the spin-off does notdifference significantly. Likewise for the comparation of BNI Syariah and BJB Syariah afterspin off, some ratios (NPF, NPM, ROA, ROE) did not differ significantly with probabilitygreater than 0.05, and for CAR and FDR, there was a significant difference with probabilitylower than 5 percentDOI: 10.15408/akt.v7i2.2661

Pengaruh Stres Kerja, Motivasi Kerja, Kompensasi terhadap Kinerja Karyawan Dengan Lama Kerja Sebagai Variabel Moderating Anik Irawati
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research was conducted to prove empirically the effect of the work stress, the work motivation, the compensation on the employee performance using the working time as the moderating variable. The population in this research was the banking companies employees in Bandar Lampung. The data used in this research was the primary data. The sampling technique used convenience sampling. The independent variables used were the work stress, employee motivation, and compensation. The dependent variable used was the employee performance. The moderating variable was working time. The number of questionnaires used was 26 questionnaires. The data analysis technique used was multiple linear regression. The result of this research showed that the work stress and the work motivation affected the employee performance. Moreover, the compensation did not affect the employee performance. In addition, the working time was not able to moderate the effect of the work stress, the employee motivation, and the compensation on the employee performance

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