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Andi Asrihapsari
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Journal Editorial Office AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vocational School, Universitas Sebelas Maret (UNS) Jalan Kolonel Sutarto No. 150K, Jebres, Surakarta City, Central Java, Indonesia 57126 Phone: (0271) 662622
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INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Sekolah Vokasi Universitas Sebelas Maret
ISSN : 29632757     EISSN : 2964884X     DOI : https://doi.org/10.20961/akumulasi
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Accounting Information System Accounting Education Auditing Taxation Corporate Finance Capital Market Banking Sustainability Reporting
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 30 Documents
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AUDIT COMMITTEE CHARACTERISTICS AND VOLUNTARY DISCLOSURE (STUDY ON MANUFACTURING COMPANIES IN 2017-2019) Safitri Nurul Aisyah; Isna Putri Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.248

Abstract

This study centers on how the audit committee's characteristics impact voluntary disclosure. The composition of the audit committee is shown by its size, percentage of independent commissioners, and gender diversity. This study used 255 observations over 3 years, from 2017 to 2019, and samples from industrial firms recorded on the Indonesia Stock Exchange. In this study, a multiple linear analysis is conducted. The results show that the audit committee size has a negative effect on voluntary disclosure. The ratio of independent commissioners and the gender diversity of the audit committee have a positive impact on voluntary disclosure.
THE EFFECT OF ACCOUNT RECEIVABLE TURNOVER AND CASH TURNOVER ON LIQUIDITY AT PT PLN PERSERO Anisya Lestari; Febriyani Eka Supriatin; Agustina Eka Harjanti
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.256

Abstract

This study aimed to partially examine the effect of account receivable turnover and cash turnover on liquidity at PT PLN Persero, simultaneously evaluate the effect of account receivable turnover and cash turnover on liquidity at PT PLN Persero, and identify the financial ratios (the influence of account receivable turnover and cash turnover), which are more dominant in influencing account receivable turnover and cash turnover on liquidity (current ratio) at PT PLN Persero. Samples were taken from the financial statements of PT PLN Persero from 2010 to 2019 using the purposive sampling technique. The classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test) were applied in this study. Multiple linear regression was utilized for analysis. To examine hypotheses, t-test, F-test, and coefficient of determination test were used. The results of statistical data tests show that partially account receivable turnover has no significant effect on liquidity (current ratio) and cash turnover has no significant effect on liquidity (current ratio). Thus, users of financial statements can consider these ratios as reference considerations in making decisions.
THE RELATIONSHIP BETWEEN TERMINAL MONITORING DEVICE INSTALLATION IN RESTAURANTS AND AN INCREASE IN TAX REVENUE IN SURAKARTA FROM 2014 TO 2021 Agustina Fati Trinitasia Laoli; Hanung Triatmoko; Asaprima Putra Kurnia; Trisninik Ratih Wulandari
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.259

Abstract

The purpose of this research is to analyze the effect of installing Terminal Monitoring Device (TMD) in restaurants on the increase in tax revenue in Surakarta City for 2014—2021, its contribution to regional taxes and Regional Original Income (Pendapatan Asli Daerah/PAD), as well as the obstacles. The method applied in this research is a descriptive quantitative approach. This research used primary and secondary data. Primary data include interviews with the Regional Revenue, Financial and Asset Management Agency (Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah/BPPKAD) of Surakarta, while secondary data include reports on the realization of restaurant tax revenues, reports on the realization of regional taxes, reports on the realization of PAD, and data on the number of restaurants taxpayers in Surakarta. The results of this research show that the installation of TMD did not have a significant impact on increasing restaurant tax revenues in Surakarta City and increasing the restaurant tax contribution to regional taxes and PAD during 2018—2021. Several technical and non-technical factors cause the non-optimal installation of TMD to increase restaurant tax revenues in Surakarta.
THE EFFECT OF GOVERNMENT ACCOUNTING STANDARD APPLICATION ON THE QUALITY OF FINANCIAL STATEMENTS (STUDY ON REGIONAL APPARATUS ORGANIZATIONS OF KARANGANYAR REGENCY) Galuh Syarifah Mentari Dahana; Nasyiah Hasanah Purnomowati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.273

Abstract

This research aims to analyze the effect of the implementation of the government accounting standard (Standar Akuntansi Pemerintahan/SAP) on the quality of the financial statements through the study of perceptions of the financial management staff and to analyze the extent to which the government’s internal control system (Sistem Pengendalian Intern Pemerintah/SPIP) strengthens the relationship between government accounting standard implementation and the quality of the financial statements. The samples were taken using the saturated sampling technique. A total of 171 respondents from 57 regional apparatus organizations (Organisasi Perangkat Daerah/OPD) in Karanganyar Regency were invited to participate in this study, with 117 data used for analysis. The data were analyzed using a simple regression test and interaction test. The results of the study show that the implementation of government accounting standards gives a positive effect on the quality of financial statements.
THE EFFECTS OF RETURN ON ASSETS, CAPITAL ADEQUACY RATIO, AND FINANCING ON LIQUIDITY RISK IN SHARIA BPRS IN INDONESIA Winda Yulias Tuti; Maizul Rahmizal; Khairil Aswan
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.314

Abstract

This study aimed to analyze the effects of return on assets (ROA), capital adequacy ratio (CAR), and financing on liquidity risk in Sharia Rural Banks/Bank Perkreditan Rakyat Syariah (Sharia BPRs) in Indonesia. The samples of the study were 40 banks registered in the Financial Services Authority (Otoritas Jasa Keuangan/OJK) selected using the purposive sampling technique. A panel regression model was used for data analysis. Data were examined using Eviews software (version 9). The research results showed that CAR had a positive and noteworthy effect on liquidity risk, while ROA and financing had a significant and negative influence on liquidity risk.
THE ROLE OF PROFITABILITY IN THE RELATIONSHIP BETWEEN ENVIRONMENTAL DISCLOSURE AND FIRM VALUE Galuh Sekar Megananda; Andri Prastiwi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.316

Abstract

This study aimed to examine the consistency of the effects of environmental disclosure on firm value and investigate profitability as a moderating variable. The samples in this study were companies that won the Sustainability Reporting Award (SRA) and the Asia Sustainability Reporting Rating (ASRAT) presented by the National Center for Sustainability Reporting (NCSR) in the 2014-2020 period. A total of 82 companies were sampled. This study used secondary data taken from company databases and the Indonesia Stock Exchange (IDX)/Bursa Efek Indonesia (BEI). The multiple regression equation model was analyzed using IBM SPSS 20 software. The results showed that environmental disclosure negatively and significantly affected firm value. Furthermore, research documented that environmental disclosure had a positive and significant effect on firm value when profits were high. These findings have provided evidence that the differences in results on the relationship between environmental disclosure and firm value are due to a conditional factor, namely profitability. Based on the stakeholder theory, fulfilling stakeholder interests has a positive effect if the company has good financial performance. Meanwhile, based on the signaling theory, financial information is required for non-financial information to be effective.
The Perception of Property Entrepreneurs in Surakarta City, Indonesia, on the Policy 2 Voluntary Disclosure Program Wafi'ah Rizky Astarah; Asaprima Putra Karunia; Rihan Mustafa Zahri; Raymundo Patria Hayu Sasmita
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.331

Abstract

This study aimed to determine the individual taxpayers’ perception of property entrepreneurs in Surakarta City regarding the Voluntary Disclosure Program (VDP) on interest in participating in the program. Data were collected by distributing online questionnaires through the WhatsApp application to 22 respondents for 17 days, resulting in 20 valid responses. Furthermore, the descriptive analysis method was used to process and elaborate the data. The results showed that the strongest component to increase the taxpayers’ interest in property entrepreneurs in Surakarta City is a sanction that ensnares tax evaders. Therefore, it is concluded that administrative and criminal tax sanctions are effective in making taxpayers comply with obligations and avoid tax evasion.
Analysis of the Application of Tapping Box as an Effort to Monitor Restaurant Tax Revenue in Sukoharjo Regency Afifah Mirna Noviyanti; Hanung Triatmoko; Trisninik Ratih Wulandari; Meka Sabilla Salim
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.335

Abstract

This study aims at investigating the implementation of Tapping Box to monitor restaurant tax revenue, its effect, and its contribution to the Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Sukoharjo Regency in 2018-2021, as well as the challenges and strategies in applying the Tapping Box to optimize the tax collection. This study was carried out using a descriptive, qualitative method. The data were gathered using interviews, observation, and literature review. The primary data were sourced from interviews while secondary data were obtained from the Regional Employment Agency (Badan Kepegawaian Daerah/BKD) of Sukoharjo Regency. The results of this study have indicated that the BKD of Sukoharjo Regency can realize a very high level of effectiveness. However, the Tapping Box application as an effort to monitor restaurant tax revenue has not been optimal so it has not given a significant contribution to the tax revenue. This study recommends that the BKD of Sukoharjo Regency carry out socialization and development programs, conduct tax gatherings, give rewards and sanctions, and increase the number of officers.
Performance Analysis of the Covid-19 Staple Food Social Assistance Activities Carried Out by the Office of Social Affairs of Karanganyar Regency in 2020 and 2021 using the Value for Money, Justice, and Equality Concepts Handayani Kusumawardhani; Sri Hantoro; Labbaika Dwi Ayu Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.373

Abstract

This study aims at examining the performance of the Covid-19 staple food social assistance activities carried out by The Office of Social Affairs of Karanganyar Regency in 2020 and 2021 using the value for money (effectiveness, efficiency, and economic aspects), justice, and equality approaches. The results of this study have revealed that the Covid-19 staple food social assistance activities by the Office of Social Affairs of Karanganyar Regency in 2020 and 2021 are effective, efficient, fair, and equal. However, the economic aspect is not taken into account in this study. Based on the results of the study, the researchers propose some recommendations. The effectiveness and efficiency level should be maintained and improved. At the economic level, calculations should not be necessary because this level is not a top priority and can only be affected by limited resources. The justice and equality level should be maintained and increased.
Evaluation of Account Receivables Management to Prevent Possible Company Losses as a Result of Uncollectible Accounts Receivables at PT Askrindo (Persero) of the Surakarta Branch Office Azzahra Syafiya Syaebani; Vidia Ayu Satyanovi; Lina Nur Ardila; Andy Supriyadi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.374

Abstract

This research was conducted at PT Askrindo (Persero) of the Surakarta Branch Office. This study aimed to investigate the management of accounts receivable and the implementation of the management of accounts receivable running within the company whether they are in accordance with the policies in force in the company. This study uses descriptive data analysis method. The results of this study indicate that the implementation of accounts receivable management at PT Askrindo (Persero) of the Surakarta Branch Office, which includes the recognition, recording, classification, and accounts receivable management policies, has not followed the guidelines for accounts receivable management business issued by the company. First, the implementation of the recognition of trade receivables is in accordance with the guidelines for managing accounts receivables, which are recognized after the issuance of an insurance certificate/policy. Second, the implementation of recording accounts receivable complies with the guidelines for managing accounts receivables, which are recorded using the Askrindo Financial Management System (FMS). Third, the implementation of the classification of accounts receivable is consistent with the guidelines for managing accounts receivable, namely by classifying current, non-current, and loss accounts receivables. Fourth, the implementation of the accounts receivable management policy does not follow the guidelines for managing accounts receivable. The company has not implemented several policies according to the guidelines in the company.

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