Jurnal Akuntansi Profesi最新文献

The Influence of Income and Number of Family Members on the Welfare of Farming Families in Gerokgak Village, Gerokgak District 葛洛阁地区葛洛阁村收入和家庭成员数对农户福利的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-30 DOI: 10.23887/jap.v12i2.33239

Putu Sulasni, I. W. Suwendra

引用次数: 1

Pengaruh Collateralizable Assets, Investment Opportunity Set, dan Growth In Net Asset Terhadap Kebijakan Dividen pada Perusahaan Food and Beverages Pengaruh可抵押资产，投资机会集，净资产增长Terhadap Kebijakan股息帕达Perusahaan食品和饮料

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36232

Sri Dedari Sandatijaya, I. Purnamawati

引用次数: 0

Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Persepsi Karyawan Mengenai Whistleblowing System Dan Pengendalian Internal Terhadap Pencegahan Fraud (Studi Empiris Pada BUMDes di Kecamatan Banjar, Kabupaten Buleleng)

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.34994

Ngurah Alit, Sunitha Devi

{"title":"Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Persepsi Karyawan Mengenai Whistleblowing System Dan Pengendalian Internal Terhadap Pencegahan Fraud (Studi Empiris Pada BUMDes di Kecamatan Banjar, Kabupaten Buleleng)","authors":"Ngurah Alit, Sunitha Devi","doi":"10.23887/jap.v12i2.34994","DOIUrl":"https://doi.org/10.23887/jap.v12i2.34994","url":null,"abstract":"This study aims to determine the effect of employee perceptions of the whistleblowing system and internal control on fraud prevention; Tri Kaya Parisudha's philosophy can moderate the relationship between employee perceptions of the whistleblowing system and internal control over fraud prevention. This type of research is quantitative research. The population used is all employees at BUMDes in Banjar District. The sampling technique used the census method, with a sample of 37 respondents. Data analysis in this study used descriptive analysis, data quality test, classical assumption test, and hypothesis testing with the help of the SPSS version 23.0 program. The results show (1) employee perceptions of the whistleblowing system have a positive and significant effect on fraud prevention, (2) internal control has a positive and significant effect on fraud prevention, (3) the tri kaya parisudha philosophy can moderate the relationship between employee perceptions of the whistleblowing system and fraud prevention; and (4) the tri kaya parisudha philosophy can moderate the relationship between internal control and fraud prevention.Keywords: whistlebowing system, internal control, fraud prevention, tri kaya parisudha","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128483678","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

Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.39410

G. Pasek, N. Trisnawati

引用次数: 0

Pengaruh Rasio Keuangan, Kompleksitas, dan Kualitas Audit terhadap Audit Delay pada Perusahaan Manufaktur di BEI 财务比率、复杂性和审计质量与贝的制造业审计滞后的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36214

Ary Apriliana Dewi, Made Arie Wahyuni

引用次数: 2

Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak 小规模和中型企业的个人税率、税收社会化、税收制裁和税收检查都得到了衡量

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.41405

Komang Krishna Yogantara, Gde Herry Sugiarto Asana, Sarita Vania Clarissa

{"title":"Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak","authors":"Komang Krishna Yogantara, Gde Herry Sugiarto Asana, Sarita Vania Clarissa","doi":"10.23887/jap.v12i2.41405","DOIUrl":"https://doi.org/10.23887/jap.v12i2.41405","url":null,"abstract":" Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires and the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117258522","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

Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Struktur Modal Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 公司规模和盈利能力对印尼证券交易所上市的食品和饮料制造企业的资本结构的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35860

Ferry Dhita Saputra, I. Suarmanayasa

引用次数: 0

Pengaruh Kompetensi, Komitmen Organisasi Pemerintah Desa dan Partisipasi Penganggaranterhadap Akuntabilitas dalam Pengelolaan Dana Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Barat) 村政府组织的能力、对村资金管理的承诺和对村资金管理的实证研究的影响(布吕家区农村政府的实证研究)

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36222

Komang Lia Santi Kasmini, Nyoman Ayu Nila Dewi

{"title":"Pengaruh Kompetensi, Komitmen Organisasi Pemerintah Desa dan Partisipasi Penganggaranterhadap Akuntabilitas dalam Pengelolaan Dana Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Barat)","authors":"Komang Lia Santi Kasmini, Nyoman Ayu Nila Dewi","doi":"10.23887/jap.v12i2.36222","DOIUrl":"https://doi.org/10.23887/jap.v12i2.36222","url":null,"abstract":"AThe purpose of this study was to determine the effect of competence, organizational commitment of the village government and budgetary participation on accountability in the management of village funds. The method used in this study uses quantitative methods. Data was obtained through a data collection instrument in the form of a questionnaire measured by a Likert scale. The population used is the village government in West Buleleng Regency which consists of Banjar District, Serinit District, Busungbiu District and Gerokgak District. To determine the sample using the purposive sampling method with the criteria of respondents being the village head, village secretary and head of village financial affairs and obtained as many as 198 respondents from a total of 66 villages. Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS. The results showed that the variables of competence (X1), village government organizational commitment (X2) and budgeting participation (X3) had a positive and significant effect on accountability in village fund management. Keywords: Village Fund, Village Fund Management Accountability, Competence, Village Government Organizational Commitment, Budgeting Participation ","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122985510","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

Pengaruh Sistem Pengendalian Internal, Budaya Organisasi, Komitmen Organisasi, dan Penegakan Hukum terhadap Kecendrungan Kecurangan di Lembaga Perkreditan Desa, (Studi Kasus pada Kecamatan Sawan Kabupaten Buleleng) 内部控制系统、组织文化、组织承诺和执法对村信贷机构欺诈行为的影响(布勒冷地区案例研究)

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36308

Kadek Hartani Graha Dewi, P. E. K. Dewi

引用次数: 0

Pengaruh Komitmen Organisasi, Locus Of Control Dan Implementasi Good Governance Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Seririt 组织承诺的影响、控制的Locus以及对村信贷机构会计欺诈倾向的良好治理

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35621

Komang Rosa Lyana, Edy Sujana

引用次数: 1