JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)最新文献_第7页

AUDIT QUALITY: TREND REVIEW AND RESEARCH GAP BY USING CONTENT MINING TECHNIQUE 审计质量:基于内容挖掘技术的趋势回顾与研究差距

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-12-10 DOI: 10.34204/jiafe.v5i1.1550

Fifitri Ali

引用次数: 0

AKUNTABILITAS KINERJA KEUANGAN DAN PEMBERIAN OPINI ATAS LAPORAN KEUANGAN AUDITED (STUDI KASUS PADA KEMENTERIAN DI INDONESIA) 财务绩效问责制和对审计报告发表意见(印尼外交部案例研究)

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-11-06 DOI: 10.34204/jiafe.v5i1.1238

Sujatmiko Wibowo

引用次数: 0

SELF ESTEEM, SELF EFFICACY DAN PRESTASI AKADEMIK MAHASISWA AKUNTANSI: STUDI PADA KELAS PENGAUDITAN 学生自学、努力学习及会计成绩:教师班研究

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-11-05 DOI: 10.34204/jiafe.v5i1.1236

Sidiq Ashari, Eka Noor Asmara, Supardi U. S. Supardi

引用次数: 2

ANALISIS KUALITAS AUDITOR DAN MANAJEMEN LABA TERHADAP OPINI AUDIT 利润审计师和管理对审计意见的质量分析

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-10-20 DOI: 10.34204/jiafe.v5i1.1430

Hendro Sasongko, Agung Fajar Ilmiyono, Heni Nelawati

引用次数: 1

FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM PENGAWASAN PENGELOLAAN KEUANGAN DESA (STUDI KASUS WILAYAH KABUPATEN BOGOR) 影响农村财政管理监督系统的因素(茂物地区案例研究)

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-10-14 DOI: 10.34204/jiafe.v5i1.1409

Rochman Marota, Asep Alipudin

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM PENGAWASAN PENGELOLAAN KEUANGAN DESA (STUDI KASUS WILAYAH KABUPATEN BOGOR)","authors":"Rochman Marota, Asep Alipudin","doi":"10.34204/jiafe.v5i1.1409","DOIUrl":"https://doi.org/10.34204/jiafe.v5i1.1409","url":null,"abstract":"The Village Law gives new meaning related to trust by seeing the village as an institution that is equal to the regional government. The village not only as an institution providing letters or government accomplices, but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of village supervision and finance from planning, management and accountability as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded by village funds in a way and village development in general. This study concludes that there is a relationship between the stages of village financial management from the process of planning, implementing, administering and reporting to its monitoring system. The good village financial management process showed that the monitoring system was running well.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116686406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

PENGARUH DEBT TO ASSETS RATIO (DAR), CURRENT RATIO (CR) DAN CORPORATE GOVERNANCE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN BUMN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-07-04 DOI: 10.34204/JIAFE.V4I2.1202

Rochman Marota, Asep Alipudin, Ayursila Maiyarash

{"title":"PENGARUH DEBT TO ASSETS RATIO (DAR), CURRENT RATIO (CR) DAN CORPORATE GOVERNANCE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN BUMN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Rochman Marota, Asep Alipudin, Ayursila Maiyarash","doi":"10.34204/JIAFE.V4I2.1202","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I2.1202","url":null,"abstract":"Kemampuan suatu perusahaan untuk dapat bersaing sangat ditentukan oleh kinerja perusahaan. Perusahaan yang tidak mampu bersaing untuk mempertahankan kinerjanya lambat laun akan tergusur dari lingkungan industrinya dan akan mengalami kebangkrutan. Perusahaan yang terus menunjukan kinerja yang menurun dikhawatirkan akan mengalami kondisi financial distress yang berujung pada kebangkrutan perusahaan. Tujuan penelitian ini adalah untuk menjelaskan pengaruh Debt to Assets Ratio (DAR), Current Ratio (CR), dan Corporate Governance secara parsial dan simultan dalam memprediksi financial distress pada perusahaan BUMN sektor non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder, metode penarikan sampel menggunakan purposive sampling, metode analisis yang digunakan kuantitatif statistik, analisis data pada penelitian ini yaitu verifikatif dengan metode explanatory survey, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukan bahwa (1) Secara parsial, Debt to Assets Ratio (DAR) dan Current Ratio (CR) memiliki pengaruh yang signifikan dalam memprediksi financial distress. Sedangkan Corporate governance tidak memiliki pengaruh yang signifikan dalam memprediksi financial distress (2) Debt to Assets Ratio (DAR), Current Ratio (CR), dan corporate governance secara simultan berpengaruh signifikan dalam memprediksi financial ditress","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116949967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

EFEK MODERASI PROFITABILITAS TERHADAP HUBUNGAN ANTARA TANGGUNG JAWAB SOSIAL DAN NILAI PERUSAHAAN DI TENGAH KRISIS EKONOMI GLOBAL 在全球经济危机中，社会责任与企业价值之间关系的可责制影响

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-07-04 DOI: 10.34204/JIAFE.V4I2.1149

Andi Ayu Frihatni

引用次数: 1

PENGARUH PROGRAM TAX AMNESTY TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KPP PRATAMA KOTA/KAB BOGOR) TAX大赦国际(TAX AMNESTY项目)对纳税意愿因素的影响(在kipp city初选/KAB BOGOR地区进行个人所得税研究)

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-07-04 DOI: 10.34204/JIAFE.V4I2.1176

Dinda Hawa, Yohanes Indrayono, Haqi Fadillah

{"title":"PENGARUH PROGRAM TAX AMNESTY TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KPP PRATAMA KOTA/KAB BOGOR)","authors":"Dinda Hawa, Yohanes Indrayono, Haqi Fadillah","doi":"10.34204/JIAFE.V4I2.1176","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I2.1176","url":null,"abstract":"Taxes are the largest source of funding for the state infrastructure development, this requires the citizen participation for their implementation. This can be shown by the obedience and the willingness to pay taxes. Obedience is shown by the willingness of the taxpayer to register, have NPWP, calculate and pay taxes, and also report SPT. Each year the compliance ratio shows an increase, but the realization of SPT is far from the amount of the taxpayer that must submit SPT. This indicates that taxpayers do not have the factors of willingness to pay taxes, especially a lot of taxpayers who save and distribute their funds abroad. So the government issued tax amnesty policy to grow the state revenue, increase tax compliance and taxpayer's willingness to pay and report tax. This study aims to knowing and explaining the effect of tax amnesty program to the willingness of paying tax of the individual entrepreneur tax payers that registered at KPP Kota/Kabupaten Bogor. This study was a quantitative research that used primary data obtained through questionnaire distribution to 100 respondents who are individual entrepreneur tax payer in the city and/or district of Bogor wthe the sampling technique used in this study is convenience sampling or also known as accidental sampling. The data was analyzed by multiple regression using PLS 3.0 for student programs. The result showed that based on Ha accepted, it indicates that there is a positive influence between the tax amnesty program variable on the willingness of paying tax variables, that is tax amnesty has a positive effect on awareness of paying taxe, aknowledging and understanding of taxation regulation, good perception on tax system effectiveness, and tax sanction. This means that tax amnesty program responded positively by the increasing of willingness to pay taxes.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"79 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128772651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IDENTIFIKASI KONSEP STANDAR DAN PENYAJIAN LAPORAN KEUANGAN PADA ENTITAS MIKRO 在微观实体上识别标准概念和财务报表

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-06-20 DOI: 10.34204/JIAFE.V4I2.1182

M. P. Widyowati

{"title":"IDENTIFIKASI KONSEP STANDAR DAN PENYAJIAN LAPORAN KEUANGAN PADA ENTITAS MIKRO","authors":"M. P. Widyowati","doi":"10.34204/JIAFE.V4I2.1182","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I2.1182","url":null,"abstract":"Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) merupakan standar yang disahkan untuk diimplementasikan pada entitas tanpa akuntabilitas publik termasuk didalamnya entitas mikro. Namun, standar tersebut kurang sesuai khususnya untuk entitas mikro karena dianggap masih terlalu rumit. Hal ini dibuktikan dengan beberapa penelitian yang menunjukkan rendahnya penerapan standar tersebut oleh entitas kecil dan menengah khususnya entitas mikro. SAK ETAP lebih cenderung sesuai untuk entitas tanpa akuntabilitas publik yang memiliki skala besar, bukan untuk entitas yang memiliki skala kecil. Terkait dengan hal tersebut untuk membantu Entitas Mikro, Kecil, dan Menengah (EMKM) agar dapat menyajikan laporan keuangan, DSAK IAI telah mengesahkan exposure draft Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dengan konsep yang lebih sederhana dibandingkan dengan SAK ETAP. Penelitian ini berusaha mengidentifikasi dan mengklasifikasi karakteristik entitas mikro dan kebutuhan informasi keuangan dari pengguna laporan keuangan entitas mikro. Melalui analisis karakteristik dan kebutuhan informasi tersebut dapat dilakukan analisis konsep standar yang sesuai untuk entitas mikro. Hasil penelitian menunjukkan bahwa entitas mikro memiliki karakteristik antara lain, memliki jumlah contract partner yang sedikit (umumnya pemilik, pihak bank, dan pemerintah), transaksi bisnis yang sederhana, serta rendahnya pengetahuan pemilik mengenai penyajian laporan keuangan untuk pihak luar. Kebutuhan informasi dari entitas mikro, yaitu informasi arus kas masuk dan keluar dan informasi yang berkaitan dengan kinerja. Dengan demikian, konsep standar yang dibutuhkan oleh entitas mikro, yaitu asumsi dasar pengakuan transaksi menggunakan dasar kas. Entitas mikro hanya perlu membuat dua laporan keuangan utama, yaitu laporan laba rugi dan laporan posisi keuangan.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130913654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS 数字经济时代的税收:印度尼西亚、印度和英国

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-06-18 DOI: 10.34204/JIAFE.V4I2.1178

Yanis Ulul Az'mi

引用次数: 2