Jurnal Akuntansi Profesi最新文献

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Analisis Pendapatan Pengemudi Ojek Online Pada Masa Pandemi Covid-19 di Kota Salatiga 萨拉提亚市Covid-19大流行的在线摩托车司机收入分析
Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.33382
Heber Andrew Riyan Mallo, Paskah Ika Nugroho
{"title":"Analisis Pendapatan Pengemudi Ojek Online Pada Masa Pandemi Covid-19 di Kota Salatiga","authors":"Heber Andrew Riyan Mallo, Paskah Ika Nugroho","doi":"10.23887/jap.v12i1.33382","DOIUrl":"https://doi.org/10.23887/jap.v12i1.33382","url":null,"abstract":"Go-Jek is an online-based transportation service provider that uses an accounting information system. Physical distancing is applied to reduce the spread of the coronavirus by the government which has an impact on the transportation sector. The purpose of this study was to analyze the income of Go-Jek company online drivers in the city of Salatiga during the COVID-19 pandemic with two main services during the pandemic, GoRide and GoFood. This study involved 20 Go-Jek drivers who were interviewed, 10 drivers for GoRide services and 10 drivers for GoFood services. The results showed that even though the COVID-19 pandemic caused a decrease in income for drivers, GoRide service drivers did not experience a significant decrease compared to GoFood service drivers.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"211 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":"133384556","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 Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money 情境压力对会计欺诈的影响是对金钱之爱的审视
Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.34517
G. Pasek
{"title":"Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money","authors":"G. Pasek","doi":"10.23887/jap.v12i1.34517","DOIUrl":"https://doi.org/10.23887/jap.v12i1.34517","url":null,"abstract":"This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"77 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":"127620943","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 Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng 税收意识、税收知识和财政服务质量对布勒伦区纳税人纳税条件的影响
Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.30824
Kadek Vanny Panji Putra, Edy Sujana
{"title":"Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng","authors":"Kadek Vanny Panji Putra, Edy Sujana","doi":"10.23887/jap.v12i1.30824","DOIUrl":"https://doi.org/10.23887/jap.v12i1.30824","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness on taxpayer compliance, tax knowledge on taxpayer compliance, and the fiscus service quality on taxpayer compliance. This research is a quantitative research with the number of respondents as many as 35 employees of the financial division of hotels in Buleleng Regency. Data obtained by distributing questionnaires directly. The sample technique used is purposive sampling. The data used are primary data in the form of respondents' answers and processed using SPSS 20 for windows. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance, tax knowledge had a positive and significant effect on taxpayer compliance and fiscus service quality had a positive and significant effect on taxpayer compliance.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"7 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":"123706543","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
Pengaruh Kualitas Sistem, Kualitas Informasi Akuntansi, Kepuasan Pengguna dan Good Corporate Governance Terhadap Kinerja Karyawan (Studi Kasus: PT. BPD Bali Cabang Singaraja) 系统质量、会计信息质量、用户满意度和良好的公司治理对员工绩效的影响(案例研究:巴厘岛分行)
Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.29216
Putu Sri Arumiasih, P. E. K. Dewi
{"title":"Pengaruh Kualitas Sistem, Kualitas Informasi Akuntansi, Kepuasan Pengguna dan Good Corporate Governance Terhadap Kinerja Karyawan (Studi Kasus: PT. BPD Bali Cabang Singaraja)","authors":"Putu Sri Arumiasih, P. E. K. Dewi","doi":"10.23887/jap.v12i1.29216","DOIUrl":"https://doi.org/10.23887/jap.v12i1.29216","url":null,"abstract":"This study aimed at obtaining the empirical evidence on the influence of the use of quality of the system, the quality of accounting information, user satisfaction and Good Corporate Governance on company performance. This research is a causal research with a quantitative approach. The population in this study were 101 employees of PT BPD Bali Singaraja Branch. Methods of data collection using survey methods with research instruments using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of the SPSS version 21.00 program. The results of this study indicated that system quality, accounting information quality, user satisfaction and good corporate governance have a positive and significant effect on employee performance, which means that if the quality of the system, the quality of accounting information, user satisfaction and Good Corporate Governance is increased, it will have an impact on improving employee performance.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"129 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":"133264988","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
Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX)
Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.29582
Nilam Putri, Indah Fajarini Sri Wahyuningrum
{"title":"Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX)","authors":"Nilam Putri, Indah Fajarini Sri Wahyuningrum","doi":"10.23887/jap.v12i1.29582","DOIUrl":"https://doi.org/10.23887/jap.v12i1.29582","url":null,"abstract":"This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are industrial companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, large companies pay more attention to the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"62 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":"130577794","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 Ukuran Perusahaan, Earning Per Share dan Return On Asset Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 公司规模、Earning和资产回报率对2018年至2018年在印尼证券交易所上市上市的餐饮子行业的价值的影响
Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.31632
Cheltis Charles Kehek, Wayan Cipta, Ni Made Suci
{"title":"Pengaruh Ukuran Perusahaan, Earning Per Share dan Return On Asset Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018","authors":"Cheltis Charles Kehek, Wayan Cipta, Ni Made Suci","doi":"10.23887/jap.v12i1.31632","DOIUrl":"https://doi.org/10.23887/jap.v12i1.31632","url":null,"abstract":"This study aims to examine the effect of company size, earnings per share and return on assets on the value of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2018 either simultaneously or partially. The population used in this research is the food and beverage sub sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2018 as many as 11 companies. The research design used is quantitative causal. Data were collected by recording documents, and analyzed by multiple linear regression analysis. The results of this study indicate that: (1) company size, earnings per share, and return on assets have a significant effect on firm value .(2) company size partially has a positive and significant effect on firm value.(3) Earning per share has a negative and significant effect on firm value. (4) Return on assets has a positive and significant effect on firm value.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"303 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":"123615886","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 Efektivitas Penggunaan Dana BPUM, Penggunaan Software Akuntansi, dan Human Capital Terhadap Kinerja Usaha Mikro (Studi Pada Usaha Mikro Penerima Dana BPUM di Kecamatan Buleleng) BPUM资金使用、会计软件和人力资本对小企业绩效的影响(BPUM微营利性研究)
Jurnal Akuntansi Profesi Pub Date : 2021-06-30 DOI: 10.23887/jap.v12i1.34606
Komang Tri Widya Malini, Nyoman Trisna Herawati
{"title":"Pengaruh Efektivitas Penggunaan Dana BPUM, Penggunaan Software Akuntansi, dan Human Capital Terhadap Kinerja Usaha Mikro (Studi Pada Usaha Mikro Penerima Dana BPUM di Kecamatan Buleleng)","authors":"Komang Tri Widya Malini, Nyoman Trisna Herawati","doi":"10.23887/jap.v12i1.34606","DOIUrl":"https://doi.org/10.23887/jap.v12i1.34606","url":null,"abstract":"This research aimed at gaining empirical evidences on the effect of the effectiveness in using BPUM funds, use of accounting software, and human capital on micro business performance. This research was a causality quantitative research with the primary data collected from questionnaires and measured with likert scale. The population of this research were micro businesses that receive BPUM, which are recorded at Bank BRI Kanca Singaraja as many as 6970 micro businesses. The sampling technique used purposive sampling and obtained the number of samples as many as 100 micro enterprises. The technique of analysing data applied was multiple linear regression analysis using SPSS 16.0 for Windows. The results of this research indicate that partially the effectiveness in using BPUM funds, use of accounting software, and human capital had a positive and significant effect on the micro business performance.","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":"129760737","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: 4
PENILAIAN LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KOPERASI SIMPAN PINJAM PADA PAYU PERIODE 2013-2015
Jurnal Akuntansi Profesi Pub Date : 2019-07-18 DOI: 10.23887/jap.v10i1.21036
Putu Desy Gita Lavenia
{"title":"PENILAIAN LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KOPERASI SIMPAN PINJAM PADA PAYU PERIODE 2013-2015","authors":"Putu Desy Gita Lavenia","doi":"10.23887/jap.v10i1.21036","DOIUrl":"https://doi.org/10.23887/jap.v10i1.21036","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kinerja Koperasi Simpan Pinjam Pada Payu dengan menilai kinerja dari laporan arus kas pada periode 2013-2015.Subyek dari penelitian ini adalah Koperasi Simpan Pinjam Pada Payu, sedangkan obyek dari penelitian ini adalah penilaian laporan arus kas untuk mengukur kinerja.Metode pengumpulan data yang digunakan adalah dengan wawancara dan dokumentasi. Adapun hasil yang di dapat dari penelitian ini menunjukkan (1) Arus kas pada tahun 2013 mengalami penurunan sebesar (Rp 138.014.090), Arus kas pada tahun 2014 mengalami penurunan sebesar Rp 2.532.748).Pada tahun 2015 arus kas mengalami peningkatan sebesar (Rp 71.350.151),(2) Berdasarkan laporan arus kas tahun 2013 sampai 2015 dapat dinilai kinerja dari Koperasi Simpan Pinjam Pada Payu. Dimana kinerja dari koperasi ini dinilai dari laporan arus kas pada tahun 2013 sampai tahun 2015 adalah kurang baik, karena kas cenderung mengalami  naik turun setiap tahunnya dan kurangnya konsitensi dalam menetapkan maksimal pengeluaran dana, sehingga terjadi aliran kas yang negatif. Kata kunci : Penilaian, Laporan Arus Kas,Koperasi Simpan Pinjam","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130848090","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
TINJAUAN ATAS ANALISIS PROSEDUR PEMBERIAN KREDIT KONSUMTIF PADA PT. BPR PADMA CABANG SINGARAJA 审查新加坡PT. BPR PADMA分公司消费信贷程序分析情况
Jurnal Akuntansi Profesi Pub Date : 2019-07-18 DOI: 10.23887/jap.v10i1.21039
Kadek Rika Sastari
{"title":"TINJAUAN ATAS ANALISIS PROSEDUR PEMBERIAN KREDIT KONSUMTIF PADA PT. BPR PADMA CABANG SINGARAJA","authors":"Kadek Rika Sastari","doi":"10.23887/jap.v10i1.21039","DOIUrl":"https://doi.org/10.23887/jap.v10i1.21039","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui prosedur pemberian kredit konsumtif pada PT. BPR Padma Cabang Singaraja. Subyek penelitian ini adalah Pt. BPR Padma Cabang Singaraja, dan obyek penelitian ini adalah tinjauan atas analisis prosedur pemberian kredit konsumtif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode wawancara dan metode dokumentasi. Data dianalisis dengan menggunakan teknik deskritif kualitatif. Hasil penelitian ini menunjukkan prosedur pemberian kredit konsumtif pada PT. BPR Padma Cabang Singaraja sudah sesuai dengan teori yang ada. Dalam hal ini PT. BPR Padma Cabang Singaraja menetapkan beberapa syarat yang harus dipenuhi oleh calon debitur sesuai dengan ketentuan yang berlaku, serta terdapat beberapa tahapan dalam pemberian kredit konsumtif yaitu; pengajuan permohonan kredit konsumtif, wawancara, on the spot, penganalisaan kredit, keputusan kredit, penandatanganan akad kredit, dan realisasi kredit. Kata kunci : Prosedur Pemberian Kredit Konsumtif.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130537342","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
SISTEM PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) CIPTA MULIA DESA BONDALEM
Jurnal Akuntansi Profesi Pub Date : 2019-07-18 DOI: 10.23887/jap.v10i1.21038
Kadek Anggan Parinata
{"title":"SISTEM PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) CIPTA MULIA DESA BONDALEM","authors":"Kadek Anggan Parinata","doi":"10.23887/jap.v10i1.21038","DOIUrl":"https://doi.org/10.23887/jap.v10i1.21038","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui sistem pemberian kredit dan  pada Koperasi Simpan Pinjam (KSP) Cipta Mulia Desa Bondalem. Data yang digunakan yaitu data kualitatif berupa formulir-formulir kredit, pedoman perkreditan dan struktur organisasi Koperasi Simpan Pinjam (KSP) Cipta Mulia Desa Bondalem dengan uraian tugasnya. Tehnik pengumpulan data yang digunakan adalah metode wawancara dan metode dokumentasi yang selanjutnya dianalisis dengan mengunakan analisis deskriptif kualitatif. Hasil penelitian ini menunjukan sistem pemberian kredit pada Koperasi Simpan Pinjam (KSP) Cipta Mulia Desa Bondalem, yaitu Sistem pemberian kredit pada Koperasi Simpan Pinjam (KSP) Cipta Mulia Desa Bondalem diawali  dengan kedatangan calon debitur ke bagian kredit untuk meminta formulir surat permohonan pinjaman dan diisi dengan syarat yang telah ditentukan. Kemudian bagian manajer akan melakukan survey ke lokasi calon debitur untuk mengetahui usaha yang dijalankan oleh calon debitur dan mengetahui apakah calon debitur tersebut sanggup dalam melunasi kewajibannya.          Kata kunci : Sistem Pemberian Kredit,","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129288077","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: 4
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