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Jurnal Ilmiah Akuntansi dan Bisnis

jiab
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Published by Universitas Udayana

ISSN : 2302514X EISSN : 23031018 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.

Arjuna Subject : -

Articles 345 Documents

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Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa Gayatri Gayatri; Made Yenni Latrini
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to determine the effectiveness of the application of SISKEUDES to the quality of financialstatements of village funds. The management of village funds becomes very important as part of theaccountability practices since the funds provided by the government has increased each year. The SISKEUDESapplication is used to facilitate the administration of village funds financial statement. Implementation ofSISKEUDES application will accelerate the completion of village funds financial statement accurately andtimely. The population in this research is 46 villages of Badung regency receiving village funds which 30villages were selected as the sample of this study. Finally, 18 villages with 73 respondents participated toanswer the questionnaire given. Data collection was done by distributing questionnaires and simple linearregression used in analysing the data.This study proved that the application of SISKEUDES is effective onthe quality of village funds financial statements in Badung regency. Keywords: SISKEUDES quality of financial statement, village funds

Interpretasi Baru “Malo” dan Penegakan Karakter Kejujuran: Tafsir Budaya(wan) Madura atas “Sisi Gelap” Pengelolaan Keuangan Daerah (Studi Bid’ah Hermeneutics) Achdiar Redy Setiawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The study aims to explore the (Madura) cultural interpretations over multiple interpretations of "Tactical Fund” in the local government financial managements namely “system-driven (un) fraud.” By using bid’ah hermeneutics methodology, an extended form of the hermeneutic. Multiple interpretations of government apparatus criticized by interpretations of cultural values ??as an essential life guidance reference for Maduranese. Cultural values ??in this study were derived from a Madura cultural observer and relevant literature. The findings of this research concluded that honesty is a critical value that should be embodied by all Maduranese, government apparatus entailed. Reinterpretation of the “malo” concept is one of the important advices being proposed as solution based on the cultural perspective. Keywords: Regional fnancial manaement, bid’ah hermeneutics, “malo” value, honesty culture

Curbing Creative Accounting: Do Religious Environment and Individual Attribute Matter? Ratna Candra Sari; Ida Ayu Purnama; Ajeng Wahyu Azizah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The flexibility of accounting standards is one of the drivers of creative accounting. Creative accounting is an ethical dilemma. It seems that creative accounting does not explicitly violate the rules, but led misinterpretation and misdirection in user’s decision- making. The purposes of this study are, to test the differences of ethical perceptions of creative accounting of undergraduate students in religious and public universities; Second, to examine the effects of moral disengagement on ethical perceptions. The data collection method involved a questionnaire to a total of 225 respondents from two religious-based universities and one public university. Analysis of Variance (ANOVA) was used to test the hypothesis. The results show that there is a significant difference in students’ethical perceptions between public university and religious-based universities. Thus, there is a significant difference in students’ ethical perceptions students with high and low level moral disengagement. Educational implication and suggestion for future research are proposed. Keywords: Ethical perception, creative accounting, ethics education, moral disengagement

MENGENAL SIAPA AKU DALAM MEMBANGUN ATAU MENGEMBANGKAN ILMU PENGETAHUAN (=AKUNTANSI) I Made Sadha Suardikha
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.311 KB)

I’m in question who I am? is the supreme consciousness that reached by humans, which is a true self that blends or single source, is something that can not be explained, but it seems there is none. So I’m in the question who I am? is something there but no, that is God. Build or develop science (= accounting)through human activity which is the abode of I, which is God, can be done through a profession or Swadharma each man himself. Profession man used as a means to build or develop science (=accounting) is related to the accounting profession.

Tax Sanctions from the Authority Perspective Cindy Fitria Sumuan; Fidiana Fidiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax Office. In-depth interviews comprised the data collection technique used in this research. Data analysis involved data reduction, data presentation and conclusion, and verification. Results showed that the tax sanctions in the Surabaya Sawahan Tax Office have been implemented in accordance with the legal procedures and regulations. Administrative sanctions can be applied through the issuance of tax collection letters conducted through prior research, and criminal sanctions can be imposed by the tax authorities as a last resort. Keywords: Tax sanctions; tax authorities; gijzeling; tax compliance

Oportunistik Incumbent dalam Penganggaran Pendapatan dan Belanja pada Pemilihan Kepala Daerah Serentak Tahun 2017 Dodik Ariyanto; Ayu Aryista Dewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to examine the effects of incumbent opportunistic behavior on budget compilation related to the simultaneous election of regional heads (pemilukada) in regencies, cities, and provinces in Indonesia in 2017. In addition, the study also examines differences in incumbent opportunistic behavior when preparing budgets for elected incumbent heads compared with those who did not get elected as well as differences in incumbent opportunistic behavior a year prior to and during the simultaneous elections. The research population comprises all regencies, cities, and provinces in Indonesia. The sampling method used for this study was purposive sampling. Data were analyzed using multiple linear regression and different types of t-Tests. The results of the analysis showed that PAD and SiLPA had an effect on the incumbent opportunism behavior and DAK had no effect on incumbent opportunism behavior. The results of different t-Tests revealed differences in incumbent opportunistic behaviors of winners and losers as well as differences in incumbent opportunistic behavior in the budgeting year prior to and during the post-conflict simultaneous local elections held in 2017. Keywords: incumbent opportunistic behavior, post-conflict local elections, regional income and expenditure budget.

Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba Kadek Trisna Dwiyanti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Abstract This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and Malaysia stock exchange for the period 2010-2013. Using multiple regression analysisis, this study found that firms exhibit less earnings management after IFRS adoption. This finding is consistent with the argument that IFRS are claimed to be high-quality accounting standards. However,this study find no evidence to support that family ownership and interaction between IFRS and family ownership negatively affect earnings management. Keywords: IFRS adoption, family ownership, earnings management.

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation Elisa Tjondro; Lijuntri Patuli; Richard Andrianto; Delitha Julitha
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/professions. The respondents mainly included those from the millenial and generation X age groups due to their significant contribution to the tax revenue. Participants were recruited using quota sampling, and the data analysis tools included partial least square with Wrap-PLS software. Results show that tax authority communication is more powerful in influencing trust, perception of service climate, and voluntary cooperation, than peer communication. Keywords: Peer communication, tax authority communication, trust, service climate, voluntary cooperation

Pertumbuhan Laba Pada Lembaga Perkreditan Desa Ketut Sujana; I Made Sadha Suardhika; A.A.N.B. Dwirandra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Village Credit Institution (LPD) operates as banking and the performance measurement (for the health level) is like a bank, although LPD is not a bank. The positive profit growth reflects the LPD will be able to grow in its operations. This research has objectives to determine the effect of Capital, Asset, Earning, Liquidity (CAEL) and Non Performing Loan (NPL) to affect the profit growth in LPD. Empirical studies were conducted on LPDs in Badung-Bali Regency in the period of 2013-2015 with the sample amount of 53 LPDs. The data used in this research is secondary data, which was obtained from Lembaga Pemberdayaan Lembaga Perkreditan Desa Kabupaten (LPLPDK) Badung and some were obtained from LPD directly. The analysis technique used is multiple linear regressions. The result in this research showed that BOPO has negatif effect to the profit growth. Meanwhile, CAR, KAP, PPAP, ROA, LACLR, LDR, and NPL do not significantly affect the profit growth. Keywords: Village Credit Institution (LPD), CAEL, NPL, profit growth

Pengaruh Investment Opportunity Set dan Free Cash Flow Pada Kebijakan Dividen dan Nilai Perusahaan I Gusti Ngurah Putu Adi Suartawan; Gerianta Wirawan Yasa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This research is conducted to find out the effect of investment opportunity set and free cash flow towards dividend policy and its impacts on firm value of manufacturing companies registered in Indonesia Stock Exchange during the period of 2011-2013. The samples of this study are 25 manufacturing companies and they were selected by using purposive sampling method. The data is collected through non participants’ observation. Path analysis which is an extension of the multiple linear regression technique is used to analyze data. Based on the data analysis, it was found that, investment opportunity set has positive effects on dividend policy. It refuses the negative hypothesis, free cash flow has positive effects on dividend policy, investment opportunity set has positive effects on firm value, free cash flow has positive effects on firm value, dividend policy has positive effects on firm value, investment opportunity set has effects on firm value through dividend policy and free cash flow has no effects on firm value through dividend policy.

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