Jurnal Akuntansi Profesi最新文献_第2页

Pengaruh Profesionalisme, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa di Kecamatan Sawan 专业、能力和工作经验对农村企业的财务报表质量的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35780

Oky Novia, Edy Sujana

引用次数: 0

Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko pada Kinerja Keuangan Koperasi Simpan Pinjam di Kecamatan Buleleng 在Buleleng区实施企业治理原则和风险管理的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36371

Marsa Kusuma putra, Wayan Cipta

引用次数: 0

Pengaruh Leverage dan Profitabilitas terhadap Harga Saham pada Perusahaan Sub Sektor Konstruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 股份价格与盈利能力对印尼证券交易所上市的子建筑业和建筑的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.32558

Dinda Nadia, Gede Putu Agus Jana Susila

引用次数: 2

Analisis Strategi Pengelolaan Keuangan dan Strategi Keberlanjutan Usaha Kerajinan Genteng Pejaten di Masa Pandemi Covid-19 (Studi Kasus di UD. Surya Indah, Desa Pejaten, Tabanan) 《金融管理战略与可持续性行为战略》(UD -19大流行)。苏莉亚·提利亚，塔巴南文村)

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35766

G. Lestari, Rencana Sari Dewi

{"title":"Analisis Strategi Pengelolaan Keuangan dan Strategi Keberlanjutan Usaha Kerajinan Genteng Pejaten di Masa Pandemi Covid-19 (Studi Kasus di UD. Surya Indah, Desa Pejaten, Tabanan)","authors":"G. Lestari, Rencana Sari Dewi","doi":"10.23887/jap.v12i2.35766","DOIUrl":"https://doi.org/10.23887/jap.v12i2.35766","url":null,"abstract":"This research aims to analyze financial management strategies and strategies for the sustainability of the Pejaten tile craft business during the covid-19 period at UD. Surya Indah, Pejaten Village, Tabanan. This research uses a qualitative approach and will describe the research method, namely research case studies. Sources of data in this study are primary data and secondary data. The data obtained were then analyzed by data analysis techniques, namely data collection, data reduction, data presentation and drawing conclusions. The results of this study state that (1) the financial management strategy at UD. Surya Indah uses a petty cash system with a fluctuating method (2) the management system is not yet effective in controlling the company's financial management, therefore researchers contribute to assisting in the preparation of SAK EMKM, (3) efforts made by UD. Surya Indah to be able to maintain its business by paying attention to aspects of capital planning, raw material production process, marketing and customers, technology used, workforce owned, and forward looking.Keywords: Financial Management Strategy, Sustainability Strategya","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"22 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":"126662878","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

Analisis Pengaruh Modal Bank, Ukuran Bank, Konsentrasi Pasar, Kepemilikan, Inflasi Terhadap Profitabilitas Bank 分析资本影响、银行规模、市场集中、所有权、对银行盈利能力的通货膨胀

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.41221

Serly Serly, Jennifer Jennifer

引用次数: 1

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 2014 -2020年，印尼证券交易所上市的资本、金融压力、税收激励和消费风险对会计保护的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36433

Dian Kristina, Gede Adi Yuniarta

{"title":"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","authors":"Dian Kristina, Gede Adi Yuniarta","doi":"10.23887/jap.v12i2.36433","DOIUrl":"https://doi.org/10.23887/jap.v12i2.36433","url":null,"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.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"54 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":"130054734","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

Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji 在bankana主要村长的地产公司揭露战略管理的会计实践

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35550

Corina Metha Sari, I. Astawa

引用次数: 1

Sistem Pengendalian Intern Dalam Pemberian Kredit Usaha Masyarakat di Badan Usaha Milik Desa (BUMDES) Tirta Rahayu Desa Yeh Sumbul, Kecamatan Mendoyo, Kabupaten Jembrana

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35183

A. Yahya, Kadek Rai Suwena

{"title":"Sistem Pengendalian Intern Dalam Pemberian Kredit Usaha Masyarakat di Badan Usaha Milik Desa (BUMDES) Tirta Rahayu Desa Yeh Sumbul, Kecamatan Mendoyo, Kabupaten Jembrana","authors":"A. Yahya, Kadek Rai Suwena","doi":"10.23887/jap.v12i2.35183","DOIUrl":"https://doi.org/10.23887/jap.v12i2.35183","url":null,"abstract":"The purpose of this study was to determine the internal control system in providing community business credit at Tirta Rahayu Village-Owned Enterprises (BUMDES) and to find out the problems faced by Tirta Rahayu Village-Owned Enterprises (BUMDES) in implementing the credit-giving internal control system. This type of research is descriptive qualitative. The research location in this study is the Village-Owned Enterprises (BUMDES) Yeh Sumbul Village, Mendoyo District, Jembrana Regency. The subjects in this study were the Head of BUMDES Tirta Rahayu Yeh Sumbul Village, the BUMDES Secretary Tirta Rahayu Yeh Sumbul Village and the BUMDES Supervisor Tirta Rahayu Yeh Sumbul Village. The object of this research is the internal control system in providing community business credit in BUMDES Yeh Sumbul Village. The data collection method used the observation and interview methods, the observation method was used for direct observation to the location of the Tirta Rahayu Village Owned Enterprise, Yeh Sumbul Village. In general, the internal control system at BUMDES Tirta Rahayu Yeh Sumbul Village has been implemented in accordance with applicable rules. The problems faced by BUMDES Tirta Rahayu in Implementing the Internal Control System for Providing Credit are inadequate human resources, HR owned by BUMDES Tirta Rahayu is still lacking because the number of employees is too few and the quality of education is low besides that the management's discipline in carrying out their duties is deemed not good, so that in carrying out the task often takes a long time.Keywords: Internal Control System; Business Credit; BUMDES","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"25 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":"127674933","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

Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Badan Usaha Milik Desa Selat 该实体在海峡村企业没有公共责任的情况下对其财务会计标准的应用分析

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35768

S. Cahyani, N. K. Sinarwati

{"title":"Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Badan Usaha Milik Desa Selat","authors":"S. Cahyani, N. K. Sinarwati","doi":"10.23887/jap.v12i2.35768","DOIUrl":"https://doi.org/10.23887/jap.v12i2.35768","url":null,"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","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":"122546963","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 Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng) 资本周转、现金周转率、库存周转率和资产总收入总计的影响，以提高中国本土收入的盈利能力。

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35927

Ni Luh Prima Kemala Dewi, Putu Gede Diatmika

{"title":"Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng)","authors":"Ni Luh Prima Kemala Dewi, Putu Gede Diatmika","doi":"10.23887/jap.v12i2.35927","DOIUrl":"https://doi.org/10.23887/jap.v12i2.35927","url":null,"abstract":"The study aimed at finding out the effect working capital turnover, cash turnover, inventory turnover, total asset turnover on the profitability of village-owned enterprises in Buleleng regency. This study was conducted based on a quantitative approach by involving 16 village-owned enterprises as the sampls which werw selected based on purposive sampling technique. The data were obtained from secondary sources by using documentation method, and analyzed by using a multiple regression supported by SPSS version 25.0 for Windows. The result indicated that (1) the level of working capital turnover had a negative and not significant on profitability, (2) the level of cash turnover had a positive and significant on profitability, (3) the level of inventory turnover had a positive and not significant on plofitability, (4) the level of total asset turnover had a negative and significant, and (5) the level of working capital turnover, cash turnover, inventory turnover, and total asset turnover of employee had a simultaneous significant effect on profitability. The results of this study have implications for BUMDes in managing BUMDes finances so that they are better and more optimal.Keywords: Working Capital Turnover, Cash Turnover, Inventory Turnover, Total Asset Turnover, Profitability, and BUMDes","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"10 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":"114957127","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