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INDONESIA
Jurnal Akuntansi Profesi
Published by Universitas Pendidikan Ganesha
ISSN : 23386177     EISSN : 26862468     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 26 Documents
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Search results for , issue "Vol 12, No 2 (2021)" : 26 Documents clear
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Bank Sampah Kalibukbuk Bersih (KALIBER) di Desa Kalibukbuk Kec/Kab Buleleng Santiani, Putu; Astawa, I Gede Putu Banu
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36098

Abstract

From research conducted at the KALIBER Waste Bankit shows that the KALIBER waste bank customers always increase every year, but it is very unfortunate if the KALIBER waste bank has not made financial reports in accordance with SAK-EMKM. So this research was conducted with the aim of compiling Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at the Clean Kalibukbuk Waste Bank (KALIBER) in Kalibukbuk Village,  Buleleng city. The research method is carried out using qualitative methods using data collection techniques through interviews, observations, literature studies, and documentation. From the problems encountered, the solution is to prepare financial statements in accordance with SAK-EMKM by obtaining results on the income statement for July – December 31, 2020 amounting to Rp 2.176.200  and for the balance sheet/financial position report showing the total assets and liabilities of Rp 120.215.525.Keywords: Waste bank, SAK EMKM, financial reports
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Badan Usaha Milik Desa Selat Cahyani, Suci; Sinarwati, Ni Kadek
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35768

Abstract

PThis study aimed to find out: 1) the reasons why BUMDesa does not apply SAK ETAP, 2) Implementation of SAK ETAP on BUMDesa Selat, Buleleng Regency, 3) implementation og the implementation of SAK ETAP in financial statements. This research was conducted with a qualitative descriptive method. Sources of data used are primary data and secondary data. This research was conducted in four stages :1) data collection, 2) data reduction, 3) data display, 4) verification. The results of the study show that: 1) the reason BUMDesa Pandan Harum does not apply SAK ETAP to its financial statements is because of the incompetence of human resources, and lack of awareness of the importance of complete financial statements and in accordance with SAK ETAP, 2) application of SAK ETAP at BUMDesa Pandan Harum in the preparation of financial statements, namely the income statement, show that the BUMDesa has a profit of Rp 77.583.792,00, the balance sheet shows that the total assets are Rp 1.184.806.431,37 and the passive amount is rp 1.184.806.431,37, the statement of changes in equity shows a balance of the Rp 1.242.987.240,38, the cash flow statement shows a balance of Rp 1.247.358.002,38, 3) Implementation of the application of SAK ETAP to financial reports, namely providing a financial report format that is in accordance with the applicable SAK ETAP.Keywords: Financial Statements, SAK ETAP, BUMDesa
The Influence of Income and Number of Family Members on the Welfare of Farming Families in Gerokgak Village, Gerokgak District Sulasni, Putu; Suwendra, I Wayan
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.33239

Abstract

In a family, income and the number of family members is an important element that must be considered because it can affect the welfare of a family. The desire to form a prosperous family can be achieved if the needs of family members can be fulfilled. The needs of the family members will be easier to achieve if family members can earn a high income. The purpose of this study was to determine whether there is an influence of income and number of family members on the welfare of farming families in Gerokgak Village, Gerokgak District. The type of research was causal research with a quantitative approach. The population in this study amounted to 644 households who lived in Gerokgak Village and worked as farmers with a sample of 247 respondents who were determined using the Slovin formula. The data collection method used was a questionnaire which is analyzed using statistical techniques t test and f test. Based on this research, that there is an influence between income and the number of family members on the welfare of farmer families in the Gerokgak Village both individually and collectively.
Analisis Efektivitas Sistem Pengendalian Internal Melalui Sanksi Adat dalam Upaya Mengatasi Kredit Bermasalah pada Bumdes Merta Nadi di Desa Bayung Cerik Pratama, Sopyan pratama; Dewi, Nyoman Ayu Wulan Trisna
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35556

Abstract

This study aims to determine (1) the causes of non-performing loans in BUMDes Merta Nadi in Bayung Cerik Village, (2) strategies and efforts in overcoming non-performing loans at BUMDes Merta Nadi in Bayung Cerik Village, (3) the effectiveness of applying customary sanctions in overcoming the occurrence of non-performing loans on BUMDes Merta Nadi in Bayung Cerik Village. This study uses research methods with a qualitative approach and the type of case study research. Data were collected by means of observation, interviews, and documentation studies. Data analysis techniques in this study include data collection, data reduction, data presentation, conclusions and verification. The results of this study indicate that (1) the causes of non-performing loans in BUMDes Merta Nadi are caused by debtors or external factors, the strategies and efforts made by BUMDes Merta Nadi in overcoming non-performing loans are the strategy of providing credit based on the 5C principle and its efforts by applying customary sanctions as well as administrative sanctions, (3) the application of customary sanctions on BUMDes Merta Nadi is quite effective, because it is able to grow debtor's shame and awareness to pay off arrears, and try to pay off arrears on credit.Keywords: Effectiveness, Internal Control System, Customary Sanctions, Non-performing Loans
Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko pada Kinerja Keuangan Koperasi Simpan Pinjam di Kecamatan Buleleng Kusuma putra, Marsa; Cipta, Wayan
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36371

Abstract

This study aimed at examining the effect of good corporate governance (GCG) and risk management on financial performance in cooperatives in Buleleng district. This research employed a quantitative approach. The samples of 12 savings and loans cooperatives. The sample was selected using a purposive sampling method. Respondents in this study were 36 people. The data were collected through questionnaires. The data analysis technique used in this research was multiple linear regression analysis. The results showed Good Corporate Governance (GCG) and risk management simulated affect financial performance. (2) Good Corporate Governance (GCG) partially affects financial performance. (3) Risk Management partially affects financial performance.Keywords: Good Corporate Governance (GCG), risk management and financial performance
Pengaruh Pengetahuan Perpajakan, Pengawasan Account Representative, Sosialisasi Perpajakan, dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Masa Pandemi Covid-19 Ristyani, Luh Putu Yasinta; Dewi, Rencana Sari
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36152

Abstract

PThe purpose of this study was to determine the effect of tax knowledge, account representative supervision, tax socialization, and e-filing implementation variables on individual taxpayer compliance registered at KPP Pratama Tabanan during the covid-19 pandemic. The research method used in this study is quantitative using primary data in the form of a questionnaire with a Likert scale measurement. This research was conducted on individual taxpayers who are registered as mandatory SPT and have NPWP at KPP Pratama Tabanan. The distribution of the questionnaires was carried out offline and online using Google Forms as an effort to prevent Covid-19. The method of determining the number of samples refers to the table of Isaac and Michael and uses a simple random sampling technique. The data analysis carried out included descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing with the help of the SPSS Statistics 23 program. In this study it was found that tax knowledge, account representative supervision, tax socialization, and the application of e-filing had a positive and significantly to the compliance of Individual Taxpayers partially during the covid-19 pandemic.Keywords: : Tax Knowledge, Account Representative Supervision, Socialization, E-Filing, Individual Taxpayer Compliance, Covid-19
Pengaruh Profesionalisme, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa di Kecamatan Sawan Novia, Oky; Sujana, Edy
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35780

Abstract

This study aims to see the influence professionalism, competence, and work experience of the financial statement of Vilage-owned Enterprises in Sawan Subdistrict. The population of this research is all employees who work in Vilage-owned Enterprises Sawan Subdistrict totaling 137 people, the sample technique used is purposive sampling. The number of samples in this study were 39 respondents. The data analysis technique in this research is quantitative using multiple linear regression analysis which is processed with the help of SPSS 20 for Windows. The results of the study indicate that 1) professionalism had a positive and significant effect toward the quality of financial statement,(2) competence had a positive and significant effect toward the quality of financial statement, and (3) work experience had a positive and significant effect toward the quality of financial statement.Keywords: competence, professionalism, quality of financial statement, work experience
Pengaruh perputaran kas dan perputaran piutang serta jumlah nasabah kredit terhadap return on asset pada lembaga perkreditan desa di kecamatan kubu Jaya, I Kadek Susena Atma; Cipta, Wayan
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35578

Abstract

This study aims to examine the effect of cash turnover and accounts receivable turnover and the total of credit customers on return on assets. The design of this research is quantitative causal. The subject of this research was the LPD in Kubu District in 2019 with a population of 30 LPDs. The data were collected by document recording and analysed by multiple linear regression analysis. The results of this study indicate that (1) the level of cash turnover, accounts receivable turnover and the total of credit customers simultaneously effect to return on assets, (2) the rate of cash turnover has a positive and significant effect to return on assets, (3) accounts receivable turnover has a positive and significant effect to return on assets, (4) the total of credit customers has a positive and significant effect to return on assets. Keywords: cash turnover, credit customers, accounts receivable turnove, return on assets. 
Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 kristina, dian; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36433

Abstract

This study was aimed at finding out the effect of (1) capital intensity on accounting conservatism, (2) financial distress on accounting conservatism, (3) tax incentives on accounting conservatism, and (4) litigation risk on accounting conservatism. The type of research used is quantitative research. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which are known to be 54 companies and the sampling technique uses the purposive sampling method. Obtained a sample of 23 companies x 5 years = 115 financial statement data. In this study, the data used are secondary data and the analytical techniques used are the classical assumption test analysis method, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results obtained using multiple linear regression analysis concluded that capital intensity, financial distress, tax incentives and litigation risk partially have a significant effect on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020.Keywords: Capital Intensity, Financial Distress, Tax Incentives, Litigation Risk, and Accounting Conservatism.
Pengaruh Leverage dan Profitabilitas terhadap Harga Saham pada Perusahaan Sub Sektor Konstruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Nadia, Dinda; Susila, Gede Putu Agus Jana
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.32558

Abstract

This study aims to examine and determine the effect of leverage and profitability on stock prices simultaneously and partially. The design of this research was causal quantitative research. The subject of this research is the construction and building sub-sector companies listed on the Indonesia Stock Exchange and the objects of this research were leverage, profitability, and stock prices. The sampling technique was purposive sampling with a total of 15 companies. Data were collected by recording documents, then analyzed using multiple linear regression analysis. The results showed that (1) leverage and profitability simultaneously had a significant effect on stock prices of 52.2%, (2) leverage partially had a positive and significant effect on stock prices of 51.4%, (3) partially profitability had a positive effect and not significant to the stock price of 1.5%. 

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