Jurnal Akuntansi Profesi最新文献_第4页

Pengaruh Perputaran Modal Kerja dan Likuiditas terhadap Profitabilitas pada Sub Sektor Property dan Real Estate di Bursa Efek Indonesia 资本流动和流动性对印尼证券交易所基层地产和房地产盈利能力的影响

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.31958

Komang Tri Wibawa Mahardika, Ni Made Suci

引用次数: 1

Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia 活动与流动性比对印尼证券交易所上市的分工生产部门的盈利能力的影响

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.32540

Ni Putu Indah Pradina Tasya, Wayan Cipta

引用次数: 0

Akuntabilitas dan Transparansi Pengelolaan Keuangan Objek Wisata Aling-Aling Waterfall Sebagai Pendapatan Tambahan Desa Sambangan 问责制和透明度金融管理取代了滨瀑布旅游目标的额外收入

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.28411

Nyoman Puja Astawa, N. W. A. Dewi

{"title":"Akuntabilitas dan Transparansi Pengelolaan Keuangan Objek Wisata Aling-Aling Waterfall Sebagai Pendapatan Tambahan Desa Sambangan","authors":"Nyoman Puja Astawa, N. W. A. Dewi","doi":"10.23887/jap.v12i1.28411","DOIUrl":"https://doi.org/10.23887/jap.v12i1.28411","url":null,"abstract":"Penelitian ini bertujuan untuk memperoleh pemahaman mengenai (1) sistem pencatatan aliran kas masuk dan keluar pada Objek Wisata Aling-Aling Waterfall di Desa Sambangan, (2) memahami praktik akuntabilitas dan transparansi dalam pengelolaan keuangan Objek Wisata Aling-Aling Waterfall di Desa Sambangan, dan (3) alur proses pengelolaan keuangan pada Objek Wisata Aling-Aling Waterfall di Desa Sambangan. Penelitian ini menggunakan metode penelitian kualitatif. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi.Analisis data dilakukan dengan menggunakan model analisis data interaktif Miles dan Huberman. Analisis data terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu; reduksi data, penyajian data dan penarikan kesimpulan atau verifikasi.Hasil penelitian ini menunjukkan (1) sistem pencatatan aliran kas masuk dan aliran kas keluar pada pengelolaan Objek Wisata Aling-Aling Waterfall belum dipisahkan antara buku kas masuk dan keluar. (2) Praktik akuntabilitas dan transparansi dalam pengelolaan keuangan Objek Wisata Aling-Aling Waterfall ditunjukkan dengan digelarnya pertemuan secara rutin dengan seluruh anggota kelompok guna membahas posisi keuangan kelompok serta penyetoran tanda bukti penjualan tiket kunjungan kepada pihak BUMDes. (3) Alur proses pengelolaan keuangan pada Objek Wisata Aling-Aling Waterfall dimulai dari BUMDes yang bertugas mengeluarkan tiket kunjungan, kemudian petugas TIC (Tourist Information Centre) bertugas untuk menjual tiket kunjungan kepada wisatawan. Pendapatan dari hasil penjualan tiket kunjungan ini setiap harinya akan disetorkan kepada Bendahara Kelompok Aling-Aling yang kemudian akan dikelola.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"2 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":"114210265","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 Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pelaku UMKM 分析影响UMKM会计人员使用会计信息的因素

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.32784

A. Mustofa, S. Trisnaningsih

{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pelaku UMKM","authors":"A. Mustofa, S. Trisnaningsih","doi":"10.23887/jap.v12i1.32784","DOIUrl":"https://doi.org/10.23887/jap.v12i1.32784","url":null,"abstract":"One of the problems that occur in MSMEs can be overcome by the use of accounting information, which can be used as basic capital in making decisions related to business development. This study aims to identify and analyze accounting knowledge, business experience, accounting training and business scale on the use of accounting information. The research uses quantitative methods. The population used in this study were 163 units of MSMEs coffee shops in Surabaya. The sample in this study was taken using the Slovin formula, while the sampling technique used nonprobability sampling with purposive sampling in order to obtain a sample of 62 units. Data obtained directly by questionnaires to respondents. The analysis technique in this study uses multiple linear regression analysis with IBM SPSS Statistics 22 software. The results of this study indicate that (1) accounting knowledge has a positive effect on the use of accounting information; (2) business experience has no positive effect on the use of accounting information; (3) accounting training has a positive effect on the use of accounting information; (4) business scale has a positive effect on the use of accounting information.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"47 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":"116503783","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: 6

Studi Kasus Kecurangan Akuntansi Pada Koperasi Mitra Jaya Kelurahan Penarukan Kecamatan Buleleng (Suatu Kajian Terhadap Pentagon Crowy)

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.29330

Riska Larasati, Edy Sujana

{"title":"Studi Kasus Kecurangan Akuntansi Pada Koperasi Mitra Jaya Kelurahan Penarukan Kecamatan Buleleng (Suatu Kajian Terhadap Pentagon Crowy)","authors":"Riska Larasati, Edy Sujana","doi":"10.23887/jap.v12i1.29330","DOIUrl":"https://doi.org/10.23887/jap.v12i1.29330","url":null,"abstract":"This study aims to obtain empirical evidence about accounting fraud in the Cooperative Mitra Jaya Kelurahan Penarukan Buleleng District from the perspective of pressure, opportunity, rationalization, competency, and arrogance. This research is a descriptive qualitative research. The data used in this study are primary data and secondary data. The results of this study indicate that: (1) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of pressure, such as the existence of debt, luxury lifestyle to debt which is not in accordance with the loan agreement, resulting in bad credit that results in cooperative capital to impact on the division of SHU at the end of the year. (2) Fraud conducted by Koperasi Mitra Jaya is seen from the aspect of opportunity, among others, because it is supported by situations and conditions that enable someone to cheat or an opportunity to manipulate financial and personal data related to loan applications. (3) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of rationalization, among others because the attitude of the perpetrators who are looking for reasons to justify the crime they have committed so that it can be accepted by the community. (4) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of competency, among others because the actor has the ability to override internal control and control it in accordance with his social position for his personal interests. (5) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of arrogance which is an attitude of superiority and greed in a person who considers that company policies and procedures simply do not apply personally so that the perpetrators are free to commit fraud.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"244 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":"132814049","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

Efektivitas Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Penghasilan Wajib Pajak sebagai Variabel Pemoderasi di Kabupaten Buleleng 机动车税违约性与个人纳税人纳税人税合规的有效性，纳税人所得税税率是布勒伦摄政的一个可变变量

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.29778

Made Ardi Mahendra, Nyoman Ari Surya Dharmawan

引用次数: 0

Pengaruh Pembelajaran Online Terhadap Tingkat Motivasi Belajar Mahasiswa/Mahasiswi FEB Akuntansi UKSW di Masa Pandemi COVID 19 在COVID大流行期间，在线学习对2 -男女学生学习动机水平的影响

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.33559

Katharina Ardian Wolo, Paskah Ika Nugroho

{"title":"Pengaruh Pembelajaran Online Terhadap Tingkat Motivasi Belajar Mahasiswa/Mahasiswi FEB Akuntansi UKSW di Masa Pandemi COVID 19","authors":"Katharina Ardian Wolo, Paskah Ika Nugroho","doi":"10.23887/jap.v12i1.33559","DOIUrl":"https://doi.org/10.23887/jap.v12i1.33559","url":null,"abstract":"The world nowadays is currently being faced with the outbreak of the COVID 19 virus. This clearly has a significant effect on various fields, especially education. Therefore, it takes motivation to learn as a form of critical attitude in balancing the currently worrisome educational situation. Motivation to learn is an essential factor in the field of education. This research was purposed to see the effect of online learning on the learning motivation of SWCU Accounting FEB students. This study uses a quantitative approach, by distributing questionnaires to accounting FEB students. The samples taken from this study were students of class 2017, 2018, and 2019 with a total of 63 respondents. The analysis technique used in this study is a simple linear regression analysis technique. This research was also conducted by testing the validity and reliability, data normality test, linearity test, hypothesis testing and determinant coefficient. The results showed that the significance value of the hypothesis testing was 0.000 less than 0.005. It means that online learning has a positive effect on the learning motivation of SWCU accounting FEB students. In addition, the value of the determinant coefficient or r square is 0.248, which means that online learning contributes to learning motivation by 0.248 or 24.8% and the rest is influenced by other variables.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"110 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":"116326444","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: 9

Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI 盈利能力和流动性对北注册的零售贸易公司的资本结构的影响

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.29249

Alviyah Ramadani, Wayan Cipta, Ni Made Ari Widiastini

引用次数: 0

Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI 现金周转和应收账款周转对该国有分水岭产业盈利能力的影响

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.31658

D. Ratnasari, Wayan Cipta

引用次数: 0

Faktor-Faktor Yang Mempengaruhi Penyelesaian Tugas Akhir Mahasiswa Program Studi Akuntansi Universitas Kristen Satya Wacana 影响基督教大学会计专业学生完成期末作业的因素

Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.33283

Henni Beatrix Modouw, Paskah Ika Nugroho

引用次数: 0