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INDONESIA
Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi" : 10 Documents clear
Analisis Kinerja Keuangan APBDes Saat Pandemi Birgita Neysa Naomi Efrem Mentari; Imelda Sinaga; Victoria Ari Palma Akadiati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3095

Abstract

APBDes is the village government's yearly financial plan, which cover revenue, expenditures, and finance to support village development initiatives. The purpose of this study was to determine the financial performance of the APBDes in Gumuk Rejo Village in terms of efficiency, effectiveness, and independence during the pandemic. This research method is a quantitative research technique with a descriptive approach was employed with a population of 2,064 participants. The sampling approach employs the Isaac & Michael formula, with a total sample size of 323 participants. The data was gathered via a questionnaire, which was sent to respondents via social media. The index analysis approach was employed in the data analysis technique. According to the findings of this study, the Gumuk Rejo APBDes' financial performance is efficient, quite effective, and has high independence. Efficient occurs because the village government can provide easy access to village financial reports for users and there is a high level of community participation in village deliberations, it is quite effective because the distribution of information acquisition regarding the implementation of village fund programs funded from the APBDes used is still low, and it is highly independent because the village fund budget used is right on target distribution.
Model Pemberdayaan LPD Bermasalah di Provinsi Bali I Ketut Yadnyana; Sudarsana Arka; Ni Wayan Alit Erlina Wati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3141

Abstract

This research aims to create strategies and models as guidelines for empowering problematic LPD related to aspects of human resources, institutions, businesses, capital, and business cooperation networks. The population is all problematic LPDs in Bali Province. Based on the Krejcie table, the number of samples for a population of 181 is determined to be at least 123. The source of data is primary data obtained by distributing questionnaires. Based on the human resources aspect, the strategy to solve problematic LPDs is to increase the knowledge and skills of human resources through education and training. It needs business cooperation networks and strengthening government support from the institutional aspect. From the business aspect, it is to strengthen the support of adat village manners by regenerating the trust that once faded. The capital aspect increases awareness of adat village manners regarding the business capital requirements. From the aspect of business cooperation networks, it is the pioneering and strengthening of cooperation networks by utilizing the potential of adat village manners, government facilities, and related agencies. Meanwhile, the empowerment model is applied through education, apprenticeship, comparative studies, facilities, and the creation of a conducive climate.
Menakar Rekonsiliasi Laporan Keuangan Berbasis Web Pada KPU Provinsi Bali Made Indrayani Santini; Ida Bagus Raka Suardana
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3143

Abstract

The purpose of this study are to determine the implementation of financial reporting reconciliation based on website application, which is e-Rekon LK G2, and to map the obstacles faced and the impact in implementing the reconciliation of financial statements based on e-Rekon LK G2 at KPU Provinsi Bali. The theory used in this research is the theory of public policy implementation by Van Meter and Van Horn. The indicators of the implementation of public policies used are Standards/Goals, communication, resources, disposition, bureaucratic structure, and socio-economic political environment. This study uses a qualitative descriptive method with data collection techniques using observation, interviews, and documentation. This study uses a qualitative descriptive method with data collection techniques using observation, interviews, and documentation. The results of the study indicate that there are several obstacles in the implementation of financial statement reconciliation based on e-Rekon LK G2 at KPU Provinsi Bali. These obstacles are regulatory changes, lack of detailed report printing features, inadequate data integration with State Property, data changes in the e-Rekon system take a long time, and Incoming Transfer Out Transfer transactions are vulnerable to difference.
Faktor-Faktor Dalam Meningkatkan Pengungkapan Green Banking Nada Khamilia; Wahyudin Nor
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3144

Abstract

The purpose of this study was to examine and analyze the influence of Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financial Slack, Human Resource Slack, Sustainability Officer, and Sustainability Committee on green banking disclosure and also to analyze the differences between green banking disclosure before and after the issuance of POJK Number 51 / POJK.03 / 2017 concerning sustainable finance of 12 sample companies of bank sub-sectors listed on the IDX during the 2016-2019 period. The analysis used in this study was multiple linear regression analysis to examine the causality relationship between independent variables on green banking disclosures, as well as the Wilcoxon test to determine differences in the level of disclosure before and after POJK Number 51/POJK.03/2017 issuance. The results of this study indicate that there are differences in green banking disclosures before and after the issuance of POJK Number 51 / POJK.03 / 2017. In addition, it was also found a positive significant effect of the sustainability committee on green banking disclosure while Operational Costs on Operating Income (BOPO), Capital Adequacy Ratio, Financial Slack, Human Resource Slack, and Sustainability Officer have no significant effect.
Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas Dan Kepemilikan Institusional Terhadap Profitabilitas Sri Suratmi Aji Pangesti; Kartika Hendra Titisari; Riana Rachmawati Dewi
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3200

Abstract

A company has the same goal, namely to obtain large profits as a business entity. Companies must be able to manage their finances properly to ensure business continuity. Profitability is an important factor for a company. Food and beverage companies remain afloat in the midst of the COVID-19. Because some these products are the basic needs of people throughout Indonesia. The aim of this study is to investigate and analyze the effect of company size, capital structure, liquidity and institutional ownership on profitability. The data used in this study are quantitative data and secondary data in the form of financial statements. The population under study is the sub-sectors of the food and beverage industry listed on the Indonesian Stock Exchange (IDX) for the period 2016-2020. The sampling technique used was a purposeful sampling method with the number of samples meeting the criteria as many as 11 companies. The data analysis technique used is multiple linear regression analysis. The results of research and testing can conclude that company size and institutional ownership have no effect.
Reaksi Investor Pada Saham Perusahaan Sub Sektor Perhotelan, Restoran Dan Pariwisata Pada Masa Pandemi Covid Via Krismawati; Maslichah Maslichah; Dwiyani Sudaryanti
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3232

Abstract

Covid Pandemic has multidimensional effect to economic activity. It affects investor reaction to the prospect of industrial sector in Indonesia.  The objective of this study aims to study the investor reaction during Covid pandemic on the shares of hospitality industry, restaurant, and tourism subsector The population of this research is hospitality industry, restaurant, and tourism subsector on the BEI with purposive sampling as its technique. The proxy of investor reaction is Average Trading Volume Activity in monthly basis. This study compares two period of reaction, 7 months before Pandemic and 7 months during Covid Pandemc. The data were analyzed using paired t test. The results showed that there was no difference between before and during Covid Pandemic. Investors are still positive on the prospect of hospitality industry, restaurant, and tourism subsector. It implies on a need of a supportive policy from government to keep the investor’s trust, such as issuing tax amnesty for those industry.
Aspek-Aspek Yang Mengindikasikan Terjadinya Manajemen Laba Ni Luh Putu Sandrya Dewi; Ni Putu Dewi Antari
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3233

Abstract

Earnings management is the act of managers choosing accounting policies to achieve certain goals, and the accounting policy in question of accrualism in the preparation of financial statements. How profitability, leverage, financial difficulties and information asymmetry can affect the earnings management of issuers in the banking sector in the 2017-2020 observation year. The sample obtained by the purposive sampling method is 10 companies (40 samples) after 4 years of follow-up, because the other 36 companies' financial statements are inaccessible and do not have receivable data. The analytical method used is multiple linear regression analysis. It is known that all the factors have a positive effect on earnings management.  
Faktor yang Berpengaruh Terhadap Kualitas Audit Pada Inspektorat Pemerintah Kabupaten Badung I Made Putra Dwi Antara; Ni Made Sunarsih; Ida Ayu Budhananda Munidewi
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3261

Abstract

This study aims to determine the effect of Organizational Ethical Culture, Professionalism, Work Experience, Time Pressure and Locus of Control on Audit Quality at the Government Inspectorate of Badung Regency. The sample in this study were all auditors in the Government Inspectorate of Badung Regency, totaling 50 respondents. Determination of samples using saturated samples. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that the variables of organizational ethical culture, professionalism, work experience have a positive effect on audit quality and time pressure has a negative effect on audit quality, while Locus of Control has no effect on audit quality.
Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi Yesi Mutia Basri; Yuhelmi; Rheny Afriana Hanif
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3467

Abstract

The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.  
Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking Bayu Tri Cahya; Puji Wahyu Hidayanti; Nur Kholis; Umi Hanifah
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3700

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan identitas etis islam, Islamic intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Variabel pengungkapan identitas etik Islam diproksikan dengan indeks identitas etik, variabel modal intelektual Islam diproksikan dengan iB-VAIC TM , variabel ukuran perusahaan diproksikan dengan logaritma natural dari total aset. Penelitian ini menggunakan penelitian asosiatif dengan desain pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan periode 2016-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling yang diperoleh 10 Bank Umum Syariah dan data yang digunakan sebanyak 36 data. hipotesis diuji dengan menggunakan analisis regresi berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pengungkapan identitas etis Islam dan modal intelektual Islam secara parsial berpengaruh positif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Sedangkan variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan ROA.

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