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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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Analysis of Trends and Phenomena of Motor Vehicle Tax Revenue in Kendal Regency (2017-2021) Farah Rahmah Liya; Juliati; Nur Chayati; Saktiana Rizki Endiramurti
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.v1i2.408

Abstract

This study aims to analyze the trends and phenomena that occur in Motor Vehicle Tax (MVT) revenue in Kendal Regency. This study applies a descriptive, qualitative method. The results of the research have shown that MVT acceptance tends to fluctuate. The increase in MVT revenue is attributed to the success of the Kendal Regency Regional Revenue Management Unit (Unit Pengelolaan Pendapatan Daerah/UPPD) in carrying out its policy and service strategies. Meanwhile, the decline is due to an increase in open unemployment, the Work from Home (WFH) policy, a reduction in service hours, delays in offline outreach, the non-operation of several UPPD services, and a lack of community participation in responding to the MVT relief program.
Resilience of the Tourism Sector during the Covid-19 Pandemic in Indonesia Ni Wayan Marsha Satyarini; Andy Mulyana; Nadhira Hardiana; Noorina Hartati
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.v1i2.500

Abstract

Refocusing activities and reallocating the budget are the government’s strategies that make an impact on the tourism industry during the beginning of the Covid-19 pandemic. However, the income from dividends and Gross Domestic Product (GDP) of the tourism sector has decreased due to the Large-Scale Social Restrictions (Pembatasan Sosial Berskala Besar/PSBB), Enforcement of Restrictions on Community Activities (Pemberlakuan Pembatasan Kegiatan Masyarakat/PPKM), and travel restriction rules around the globe that have substantially reduced the number of visitors. Considering these challenges, in order to maintain the resilience of the tourist industry, a strategy is required, with limited income and government assistance. This research was conducted to examine the effects of refocusing activities and reallocating budgets of the tourism sector, as well as the resilience of the tourism sector on refocusing activities and reallocation budgets. This research belongs to an exploratory, descriptive, qualitative study. This study applies Miles and Huberman's theory for analyzing the data, which includes: 1) data reduction; 2) data display, and 3) conclusion drawing or verification. Focus group discussions (FGDs) were conducted. The FGDs were divided into two sections: 1) FGD with informants from the zoo and recreational park and 2) FGD with informants from government tourism offices. By refocusing activities and reallocating budgets, the tourism industry has shifted to the digital promotion and continues to raise awareness about tourism in various ways. When the tourism industry is making an effort to improve its resilience, there is a risk that some of the employees are laid off to ensure that the industry continues to be viable during the pandemic.
Implementation of Non-Cash Financial Transactions as a Payment System for Non-Civil Servant Employee Service Expenditures at the Cilegon City Regional Secretariat Ahyarani Karimah; Ika Utami Widyaningsih; Firli Agusetiawan Shavab; Titis Nistia Sari; Hayati Nupus
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.731

Abstract

Non-cash Financial Transactions began to be carried out gradually in the Cilegon City Government in 2018 with the issuance of Cilegon Mayor Regulation Number 20 of 2018 concerning Online Disbursement Orders and Implementation of Non-cash Transactions in the Cilegon City Area. This study aims to find out the procedure for the payment and the constraint in the process of Non-cash Transaction disbursement in the spending of personnel service expenditure of Non-civil Servant in the Cilegon City Regional Secretariat. The researchers used a descriptive qualitative method. The data were collected using triangulation. Triangulation is a process of gathering several techniques of taking existing data sources. In this study, the data were obtained using observation, interview, library research, and documentation. The result of this study shows the procedure of implementation of Non-cash financial transactions as a service payment system for Non-civil Servant employees in Cilegon City Regional Secretariat runs quite effectively through some aspects namely, fast, easy, accurate, and safe.
Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency Radita Rizal Mubarak; Johny Manaroinsong; Miryam P. Lonto
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.732

Abstract

This study aims to examine the factors that influence financial records in Micro, Small, and Medium Enterprises (MSMEs) in East Bolaang Mongondow Regency. This research is quantitative with a survey method. The population of this study was 3061 SMEs, with a sample size of 342, using a simple random sampling technique. The data were analyzed using linear regression. The results showed that a good understanding of accounting and perceptions of the benefits of accounting had an effect on MSME financial records, while herding behavior had no effect on MSME financial records. This research has implications for MSME actors to further strengthen relations between fellow business actors so that they can exchange experiences about the businesses they run and make good and correct financial records.
Analysis of Measurement of Financial Difficulties and Financial Report Fraud (A Case Study at PT Asabri (Persero) 2010-2018) Fajar Yulianto Dwi Kusuma; Isna Putri Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.736

Abstract

This study aims to examine the financial health condition and whether there is an indication of fraudulent financial statements or not at PT ASABRI (Social Insurance for the Armed Forces of the Republic) in 2010-2018 by using the Altman Z-Score, Springate S-Score, Grover G-Score, Beneish M-Score, and Dechow F-Score methods. PT ASABRI became the object of the study due to the result of an audit conducted by the BPK (The Audit Board of the Republic of Indonesia) in 2021 that found fraud in financial management and investment funds at PT ASABRI. To measure financial distress, the researchers used the Altman, Springate, and Grover models. While to examine financial statement fraud, the researchers used the Beneish and Dechow models. The results revealed that each model showed varied results. In the financial distress model, the Altman Z-Score could show financial distress 4 times while the Springate S-Score showed financial distress 5 times in 9 years of observation. Moreover, the other models showed different results. The Grover G-Score model did not indicate any financial distress at PT ASABRI. While in the fraud model, the Beneish M-Score could detect indications of fraudulent statements at PT ASABRI 5 times in 8 years of observation. Different conditions occurred in the Dechow F-Score model that did not show fraudulent financial statements at PT ASABRI in 9 years of observation, from 2010 to 2018.
The Effects of Firm Characteristics on Corporate Social Responsibility Disclosure Using Financial Performance as an Intervening Variabel Rully Novira Elvandari; Supriyadi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.737

Abstract

This study aims to determine the influence of company characteristics on corporate social responsibility disclosure by using financial performance as an intervening variable. This study used a quantitative approach. The secondary data were used as a data collection technique. The researchers used purposive sampling and a total of 126 data were collected as samples. This research was conducted on mining sector companies listed on the IDX in the period of 2019 to 2021. The results show that sales growth has a positive effect on financial performance, but the size of the company has a negative effect on financial performance. Financial performance has a positive effect on corporate social responsibility disclosure. Related to intervening variables, company growth positively affected corporate social responsibility disclosure through financial performance. However, the size of the company negatively affects the disclosure of corporate social responsibility through financial performance.
Do Intellectual Capital and Corporate Governance have Value Relevance to the Market Performance? Evidence from Indonesia Nadhira Hardiana; Noorina Hartati; Pesi Suryani; Lasando Lumban Gaol; Lies Zulfiati; Dahlifah
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.759

Abstract

We examine whether intellectual capital and corporate governance have value relevance to market performance. Intellectual capital is measured by VAIC™ (Pulic, 1998). We use annual report data from companies listed on the Indonesia Stock Exchange (IDX) and Corporate Governance Perception Index (CGPI) data from the Indonesian Institute for Corporate Governance (IICG) in the period of 2015–2019. Preliminary findings suggest that intellectual capital does not have value relevance to market performance, but corporate governance does have value relevance to market performance. This paper contributes to stakeholders in making economic decisions.
The Influence of Managerial Ownership and Firm Size on Corporate Environmental Disclosure Nikmatus Sholikha; Ibnu Al Saudi; Hilmi Satria Himawan
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.774

Abstract

Companies in the primary and chemical industry sector are involved in producing chemical substances. These industries process raw materials obtained through mining, agriculture, and other sources into materials, chemical substances, and chemical compounds to become final and intermediate products used in different industries. This study aims to investigate and prove the effect of managerial ownership and firm size on corporate environmental disclosure. The ratio used in this study is the percentage of managerial shares, total company assets, and corporate environmental disclosure reports. This is quantitative research with the type of ex-post facto (cause and effect) research. The population of this study is a manufacturing company in the primary and chemical industry sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method to obtain ten samples of primary and chemical industry companies from 2017 to 2021. The data analysis method used in this study was Eviews 12 software. The results of the model estimation test show that the selected model, the Random Effect Model (REM), becomes a regression analysis method. This study indicates that partially managerial ownership does not significantly affect environmental disclosure. Moreover, firm size gives positive findings and significantly affects corporate environmental disclosures. The R-Square value of this study is only 3.8% because the results of the F test state that managerial ownership and simultaneous firm size do not significantly affect corporate environmental disclosures.
Analysis of Procedures and Effectiveness of Covid-19 Cash Transfer Program (Case Study in Karangsari Village, Kulon Progo) Puspita Dewi Wulaningrum; Rizal Asrianto
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.780

Abstract

This study aims to determine the procedure and effectiveness of the distribution of the Village Fund Cash Transfer program in Karangsari Village, Subdistrict Pengasih, Kulon Progo Regency. The method used in this study is qualitative method. The type of data used is secondary data obtained from the realization report of the 2021 cash transfer program distribution and primary data obtained from interviews with informants. Data collection techniques are carried out using documentation and interview methods. The results of the study show that the effectiveness of cash transfer distribution in terms of timeliness, target accuracy, and budget accuracy has been running effectively. This can be seen from the qualitative data analysis of the statements expressed by informants in line with quantitative data calculations from the cash transfer distribution realization report which shows 100% figures from all aspects. Likewise, the procedures applied to the distribution process have been running in accordance with the regulations set by the government.
The Effect of Green Innovation, Green Organizational Culture, Eco-Efficiency and Collaboration on Competitive Advantage Neng Putri Asih Rosiliana; R. Rosiyana Dewi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.870

Abstract

Currently, the increase and competition of industrial development cause natural resource depletion. It is worsened by the pollution that comes from the production process of manufacturing companies with high-profile status. This study aims to analyze the effect of Green Innovation, Green Organizational Culture, Eco-Efficiency, and Collaboration on Competitive Advantage. This study employed a quantitative approach and used secondary data. Causal research was used to establish a relationship between the variables studied and the results of the research questions. Companies listed on the Indonesia Stock Exchange with high profile status in the Consumer Cyclical, Consumer Non-Cyclical, Basic Materials, Industrials, and Healthcare sectors from 2019-2021, were used as samples and taken by purposive sampling. A total of 67 companies participated, with a total of 201 research samples that lasted for three years. This study used descriptive statistical methods, panel data regression selection tests, and hypothesis testing using Eviews 12 software. The results of the model estimation test show that the selected model, namely the Random Effect Model (REM), is the regression analysis method. This study shows that partially the independent variables Green Innovation and Eco-Efficiency as well as the control variables Firm Size and Financial Performance (ROA) have a positive and significant effect on the Competitive Advantage of High-Profile Companies from 2019 to 2021. Meanwhile, the Green Organizational Culture and Collaboration variables do not affect the Competitive Advantage of High-Profile Companies from 2019 to 2021.

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