Jurnal Akuntansi Profesi最新文献_第3页

Analisis Efektivitas Sistem Pengendalian Internal Melalui Sanksi Adat dalam Upaya Mengatasi Kredit Bermasalah pada Bumdes Merta Nadi di Desa Bayung Cerik 分析内部控制系统的有效性，通过海关制裁，以解决贝隆塞克村的小额信贷问题

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35556

Sopyan Pratama Pratama, Nyoman Ayu Nila Dewi

{"title":"Analisis Efektivitas Sistem Pengendalian Internal Melalui Sanksi Adat dalam Upaya Mengatasi Kredit Bermasalah pada Bumdes Merta Nadi di Desa Bayung Cerik","authors":"Sopyan Pratama Pratama, Nyoman Ayu Nila Dewi","doi":"10.23887/jap.v12i2.35556","DOIUrl":"https://doi.org/10.23887/jap.v12i2.35556","url":null,"abstract":"This study aims to determine (1) the causes of non-performing loans in BUMDes Merta Nadi in Bayung Cerik Village, (2) strategies and efforts in overcoming non-performing loans at BUMDes Merta Nadi in Bayung Cerik Village, (3) the effectiveness of applying customary sanctions in overcoming the occurrence of non-performing loans on BUMDes Merta Nadi in Bayung Cerik Village. This study uses research methods with a qualitative approach and the type of case study research. Data were collected by means of observation, interviews, and documentation studies. Data analysis techniques in this study include data collection, data reduction, data presentation, conclusions and verification. The results of this study indicate that (1) the causes of non-performing loans in BUMDes Merta Nadi are caused by debtors or external factors, the strategies and efforts made by BUMDes Merta Nadi in overcoming non-performing loans are the strategy of providing credit based on the 5C principle and its efforts by applying customary sanctions as well as administrative sanctions, (3) the application of customary sanctions on BUMDes Merta Nadi is quite effective, because it is able to grow debtor's shame and awareness to pay off arrears, and try to pay off arrears on credit.Keywords: Effectiveness, Internal Control System, Customary Sanctions, Non-performing Loans","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"158 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":"122697877","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

Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Bank Sampah Kalibukbuk Bersih (KALIBER) di Desa Kalibukbuk Kec/Kab Buleleng 根据Kalibukbuk Kec/Kab Buleleng，小型和中型实体财务会计标准的财务报表

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36098

P. Santiani, I. Astawa

引用次数: 0

Pengaruh Pemahaman Investasi, Penggunaan Teknologi Media Sosial Dan Hubungan Pertemanan Terhadap Minat Investasi Generasi Milenial Di Pasar Modal 影响投资理解、使用社交媒体技术和友谊关系，以吸引千禧一代的资本投资兴趣

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35618

Putu Yolan Mahendrayani, Lucy Sri Musmini

引用次数: 3

Pengaruh perputaran kas dan perputaran piutang serta jumlah nasabah kredit terhadap return on asset pada lembaga perkreditan desa di kecamatan kubu

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35578

Kadek Susena Atmaja Jaya, Wayan Cipta

引用次数: 1

Pengaruh Pengetahuan Perpajakan, Pengawasan Account Representative, Sosialisasi Perpajakan, dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Masa Pandemi Covid-19 在Covid-19大流行期间，税收知识、账目监督、税收社会化和对个人纳税人合规的e文件应用的影响

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.36152

Luh Putu Yasinta Ristyani, Rencana Sari Dewi

{"title":"Pengaruh Pengetahuan Perpajakan, Pengawasan Account Representative, Sosialisasi Perpajakan, dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Masa Pandemi Covid-19","authors":"Luh Putu Yasinta Ristyani, Rencana Sari Dewi","doi":"10.23887/jap.v12i2.36152","DOIUrl":"https://doi.org/10.23887/jap.v12i2.36152","url":null,"abstract":"PThe purpose of this study was to determine the effect of tax knowledge, account representative supervision, tax socialization, and e-filing implementation variables on individual taxpayer compliance registered at KPP Pratama Tabanan during the covid-19 pandemic. The research method used in this study is quantitative using primary data in the form of a questionnaire with a Likert scale measurement. This research was conducted on individual taxpayers who are registered as mandatory SPT and have NPWP at KPP Pratama Tabanan. The distribution of the questionnaires was carried out offline and online using Google Forms as an effort to prevent Covid-19. The method of determining the number of samples refers to the table of Isaac and Michael and uses a simple random sampling technique. The data analysis carried out included descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing with the help of the SPSS Statistics 23 program. In this study it was found that tax knowledge, account representative supervision, tax socialization, and the application of e-filing had a positive and significantly to the compliance of Individual Taxpayers partially during the covid-19 pandemic.Keywords: : Tax Knowledge, Account Representative Supervision, Socialization, E-Filing, Individual Taxpayer Compliance, Covid-19","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"26 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":"121651939","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: 2

Pengaruh Komite Audit, Likuiditas, Pergantian Auditor Dan Kompleksitas Operasi Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Pada Perusahaan Sub Sektor Perdagangan Besar (Grosir) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019) 审计委员会、流动性、审计人员对金融报告准确性的改变和操作复杂性的影响(印尼证券交易所上市大型商业子企业(批发商)的研究(2016 -2019年)

Jurnal Akuntansi Profesi Pub Date : 2021-12-01 DOI: 10.23887/jap.v12i2.35894

Widia Mey Krisyanti, Gede Adi Yuniarta

引用次数: 0

Pengaruh Pemanfaatan Aset Tetap Di BPKAD (Badan Pengelolaan Keuangan Dan Aset Daerah) Kabupaten Yahukimo Papua Terhadap Kinerja Pegawai 资产利用对BPKAD(区域管理机构和资产)员工绩效的持续影响

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.33152

Karmila Selviana Rumbino, Paskah Ika Nugroho

引用次数: 0

Pengaruh Kepemilikan Manajerial, Employee Diff dan Risiko Litigasi Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia 管理所有权、销售差额和对印尼制造业利润管理的诉讼风险的影响

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.28857

Pasek Wayan Gajen Tatar, Edy Sujana

引用次数: 0

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Ujian Sertifikasi Chartered Accountant (CA) (Studi Kasus Pada Politeknik Negeri Manado) 影响会计学生兴趣的因素(CA)(马纳多州立理工学院案例研究)

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.33824

Joshua Fanuel Mongilala

{"title":"Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Ujian Sertifikasi Chartered Accountant (CA) (Studi Kasus Pada Politeknik Negeri Manado)","authors":"Joshua Fanuel Mongilala","doi":"10.23887/jap.v12i1.33824","DOIUrl":"https://doi.org/10.23887/jap.v12i1.33824","url":null,"abstract":"Chartered Accountant (CA) Indonesia is a professional accountant qualification according to international standard guidelines. The benefit of this research is as input for: accounting students who are interested in taking the CA certification exam, in developing the implementation of the CA certification exam, State Polytechnic Accounting Department. The approach used is an inductive qualitative approach, in order to describe the factors that influence the interest of accounting students who are interested in taking the CA certification exam. Data collection techniques are carried out through passive participation observation, unstructured interviewswith 5 (five) key informants, and documentation. Data analysis was performed using qualitative analysis techniques through data reduction activities, data presentation, and conclusion / verification. The results showed that the interest is influenced by subjective norm factors which include an encouragement and a will from oneself; attitudes towards behavior factors, which include open opportunities in entry competitions and careers in local and foreign companies, being able to develop themselves as professional accountants in accordance with international standards; Perceived behavioral control factors include the belief in taking a certification exam even though it requires a fairly large allocation of time and costs, with the consideration that working time while studying can be done together or choosing to postpone work because they want to prepare themselves for the CA certification exam, while the amount of the cost is considered to be reasonable. ","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132894930","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: 2

Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016 - 2018 资本结构和企业规模对大型商业子行业股票价值的影响，该公司于2016年至2018年在印尼证券交易所上市上市

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.31856

M. Burhanudin, Wayan Cipta

引用次数: 2