Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)最新文献

{"title":"Enterprise Risk Management Implementation and Earnings Quality: An Empirical Investigation on Nigerian Financial Sector","authors":"O. Bamigboye, I. Fakunle, O. Erin","doi":"10.28932/jafta.v6i1.8683","DOIUrl":"https://doi.org/10.28932/jafta.v6i1.8683","url":null,"abstract":"Researches on Enterprise Risk Management (ERM) have gained relevance in accounting and finance literature in recent years, due to more stringent regulations following the global financial crisis. Based on this recent development, this study investigates whether compliance with Enterprise Risk Management implementation impact earnings quality of fifty (50) financial firms in Nigeria. Generalised Method of Moments (GMM) estimator and difference-in-differences analysis were used to test the hypothesis of the study. We also use content analysis method to evaluate the ERM disclosure of the selected financial firms. The results shows that compliance with ERM strategy improves earnings quality and performance. In addition, the result reveals that the implementation of ERM contributes 45.6% increase to earnings quality during the post-ERM period (2019-2023) using the difference-in-differences method. This study contributes to knowledge in accounting and finance literature with respect to ERM research in under-investigated context (Sub-Saharan Africa) with a specific focus on Nigeria.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"44 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818148","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}

{"title":"Peran Universitas dalam Mendukung Pencapaian SDGs","authors":"Cowen Effendi, M. Mardiana","doi":"10.28932/jafta.v6i1.8695","DOIUrl":"https://doi.org/10.28932/jafta.v6i1.8695","url":null,"abstract":"Sustainablity is defined as the process of organizations striving to improve the quality of life in their community by balancing economic, social, and environmental factors. A university that excels in knowledge creation and dissemination, while also mobilizing resources to meet socio-economic and environmental needs in an ethical and effective manner, is considered a Sustainable University. Education for Sustainable Development aims to teach students the necessary competencies to drive social, economic, and political change and promote sustainable development. A sustainable future is crucial for our societies and planet, as it considers economic growth, social inclusion, and environmental protection. The UI GreenMetric World University Ranking evaluates universities' environmental commitments and initiatives through 39 indicators in 6 criteria to determine their green campus and environmental keberlanjutan rankings. The research uses a literature review to provide a general understanding of the topic. This research uses literature review for data collection. This research focuses on the top 10 UI GreenMetric universities for research purposes. The article discusses the role of Indonesia's top 10 universities in supporting the Sustainable Development Goals (SDGs). The study uses the UI GreenMetric World University Ranking system to assess the keberlanjutan performance of these universities. The findings show that all of the universities are making progress towards sustainability, but there is still room for improvement.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"53 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818170","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}

{"title":"Analisis Perlakuan Akuntansi Agrikultur pada Budidaya Perkebunan Anggur","authors":"Amyra Putri Wahyuzan, Diva Eldora Purba, Maura Azzahra, Nasirwan Nasirwan","doi":"10.28932/jafta.v6i1.8666","DOIUrl":"https://doi.org/10.28932/jafta.v6i1.8666","url":null,"abstract":"Agrikultur merupakan sektor yang bergerak dalam bidang pertanian, dimana sektor ini dibagi menjadi beberapa sub bidang yaitu, perkebunan, pertanian, perikanan, peternakan, dan kehutanan. Usaha agrikultur yang banyak dilakukan di Indonesia adalah usaha perkebunan, salah satunya adalah perkebunan anggur. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset biologis pada perkebunan anggur jagad farm binjai berdasarkan PSAK 69. Metode penelitian yang digunakan adalah metode deskriptif, yang digunakan untuk melihat dan menggambarkan situasi perkebunan secara efektif dan melakukan analisis untuk dapat memberikan solusi atas permasalahan yang terjadi. Berdasarkan hasil penelitian yang dilakukan, laporan keuangan pada kebun anggur jagad farm binjai, masih belum sesuai dengan PSAK 69 yang terkait dengan pengukuran dan pengungkapan aset biologisnya.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"88 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818644","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}

{"title":"Pengaruh Likuiditas, Profitabilitas dan Penerapan Tata Kelola terhadap Nilai Perusahaan","authors":"Yovita Ariani, Prita Karina Diandra","doi":"10.28932/jafta.v6i1.8154","DOIUrl":"https://doi.org/10.28932/jafta.v6i1.8154","url":null,"abstract":"Peningkatan nilai perusahaan tidak terlepas dari kinerja keuangan perusahaan. Kinerja keuangan yang baik akan meningkatkan minat investor untuk melakukan investasi yang pada akhirnya permintaan saham perusahaan akan meningkat sehingga menaikan harga saham perusahaan dan meningkatkan nilai perusahaan. Penelitian ini menggunakan teori agensi yang mengambarkan hubungan antara manajemen sebagai agen dan investor sebagai principal. Manajemen diharapkan dapat meningkatkan mengelola aset perusahaan sehingga meningkatkan nilai perusahaan dan memberikan imbal balik kepada investor. Nilai perusahaan dalam penelitian ini diukur dengan menggunakan Tobin’Q yang merupakan variabel dependen. Nilai perusahaan dipengaruhi oleh berbagai faktor termasuk likuiditas, profitabilitas dan juga tata kelola perusahaan. Penelitian ini menggunakan variabel independen yaitu Current Ratio (CR) sebagai proksi dari likuiditas, Return On Asset (ROA) sebagai proksi dari profitabilitas dan rasio komisaris independent sebagai proksi dari tata kelola. Pengolahan data menggunakan E-Views 12 dengan model Random Effect Model (REM). Populasi penelitian adalah sektor industri properti, real estate dan konstruksi bangunan dengan periode penelitian adalah 2020-2022. Hasil penelitian menunjukan bahwa variabel independen tidak berpengaruh signifikan terhadap nilai perusahaan, hal ini dapat disebabkan oleh periode pengambilan sampel dalam penelitian ini yaitu dalam periode pandemi sehingga terdapat faktor lain selain dari kinerja keuangan maupun tata kelola yang digunakan oleh investor untuk menilai prospek dari perusahaan.\u0000Kata kunci: Nilai Perusahaan, Current Ratio, Return On Asset, Komisaris Independen","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"54 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141817965","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}

{"title":"Praktik Akuntansi Sederhana terhadap Sektor Agrikultur Pertanian Tanaman Padi","authors":"S. Wahyuni, Fira Aisyah Meilani, Naswa Aprillia Putri, Nasirwan Nasirwan","doi":"10.28932/jafta.v6i1.8643","DOIUrl":"https://doi.org/10.28932/jafta.v6i1.8643","url":null,"abstract":"Praktik akuntansi dalam sektor pertanian padi menjadi krusial mengingat perannya yang vital dalam menjamin ketahanan pangan di Indonesia dan sebagian besar negara Asia. Dalam menghadapi tantangan eksternal seperti perubahan iklim dan fluktuasi harga pasar, praktik akuntansi yang efektif menjadi penting untuk mengelola risiko dan meningkatkan keberlanjutan usaha petani. Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi sederhana dalam sektor pertanian padi, dengan fokus pada penerapan di lapangan. Melalui pendekatan kualitatif, penelitian ini menginvestigasi bagaimana petani mempraktikkan akuntansi dalam kegiatan sehari-hari mereka. Hasil penelitian menunjukkan bahwa faktor lingkungan seperti perubahan iklim dan kondisi tanah serta strategi pembudidayaan tanaman padi memiliki dampak signifikan terhadap produksi padi. Petani menggunakan pencatatan sederhana untuk memantau pemasukan dan pengeluaran, sementara laporan keuangan sederhana disusun untuk evaluasi keuangan. Meskipun sederhana, praktik akuntansi ini memberikan wawasan yang berharga bagi kesehatan finansial pertanian padi, dan diharapkan dapat menjadi landasan untuk pengembangan strategi yang lebih baik dalam mengelola risiko dan meningkatkan kesejahteraan petani di sektor pertanian.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"23 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818390","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}

{"title":"Pengaruh Profitabilitas, Financial Leverage dan Likuiditas terhadap Financial Distress pada Perusahaan Food and Beverage di Indonesia","authors":"Juniati Sihombing, Aurora Angela","doi":"10.28932/jafta.v6i1.9231","DOIUrl":"https://doi.org/10.28932/jafta.v6i1.9231","url":null,"abstract":"Tujuan dari penelitian ini adalah melakukan analisa pengaruh profitabilitas, financial leverage, dan likuiditas pada financial distress pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan purposive sampling sehingga didapatkan 93 sampel yang terdiri dari 31 perusahaan dengan periode penelitian 2020-2022. Analisa regresi linier berganda digunakan untuk melakukan analisa data. Berdasarkan hasil penelitian, profitabilitas dan financial leverage berpengaruh signifikan terhadap terhadap financial distresss sedangkan likuiditas tidak berpengaruh signifikan terhadap financial distress.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"97 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818748","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}

{"title":"Dampak Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dan Pemanfaatan Teknologi Informasi sebagai Pemoderasi","authors":"Ryandika Ramadhan Al Farishi, Lauw Tjun Tjun","doi":"10.28932/jafta.v5i1.7816","DOIUrl":"https://doi.org/10.28932/jafta.v5i1.7816","url":null,"abstract":"The purpose of this research is to evaluate the impact of Internal Control System (SPI) on the quality of financial reports (KLK) with the use of Information Technology (PTI) as a moderator. The research method adopted is quantitative. The data utilized in this study are primary data collected through an online questionnaire distributed via Google Forms. The data analysis technique employed is Partial Least Square (PLS) using smartPLS 3 software, with a total of 45 respondents from manufacturing companies in West Java. The research findings indicate that SPI has a significant positive impact, and PTI strengthens the influence of SPI on KLK. Limitations of the study include difficulties in collecting online questionnaire data according to the required criteria. The contribution of this research lies in the fact that PTI can enhance the implementation of SPI on KLK.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"28 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140082886","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}

{"title":"Efektivitas Sistem Informasi Akuntansi : Apakah Itu Penting?","authors":"Sulhendri Sulhendri, Septi Wulandari Chairina, Eni Suharti, Gunawan Pratama, Aidil Himan Irrofiqi","doi":"10.28932/jafta.v5i1.7894","DOIUrl":"https://doi.org/10.28932/jafta.v5i1.7894","url":null,"abstract":"Pendahuluan: Pada satu pertanyaan, mengapa banyak perusahaan beralih menggunakan teknologi informasi karena teknologi informasi sering digunakan sebagai strategi dan peluang dalam perkembangan dunia bisnis khususnya dalam hal penerapan sistem informasi. Semakin majunya perkembangan system informasi di bidang akuntansi akan banyak memengaruhi bidang bidang lainnya didalam perusahaan yaitu perkembangan dalam system produksi dan penjualan. Metode Penelitian: Penelitian ini termasuk ke dalam jenis penelitian kuantitatif. Metode pengumpulan data yang digunakan adalah data primer dengan metode survey lapangan. Teknik yang digunakan yaitu dengan menyebarkan kuesioner kepada responden Supervisor, Manager dan Direktur perusahaan Ritel di Bumi Serpong Damai Tengerang Selatan. Pengujian data penelitian ini diolah menggunakan Smartpls dan Sobel Tes. Hasil: Hasil penelitian ini menunjukkan bahwa Pemanfaatan Teknologi Informasi  berpengaruh signifikan terhadap Kompleksitas Tugas dan berpengaruh  tidak signifikan terhadap Efektivitas Sistem Informasi Akuntansi. Kemampuan Pemakai berpengaruh tidak signifikan terhadap Kompleksitas Tugas dan Efektivitas Sistem Informasi Akuntansi. Sedangkan Kompleksitas Tugas berpengaruh signifikan terhadap Efektivitas Sistem Informasi Akuntansi. Pengaruh tidak langsung dimana Pemanfaatan Teknologi Informasi terhadap Efektivitas Sistem Informasi Akuntansi berhasil dimediasi oleh Kompleksitas Tugas dan Kemampuan Pemakai terhadap Efektivitas Sistem Informasi Akuntansi belum berhasil dimediasi oleh Kompleksitas Tugas. Simpulan: Penelitian ini juga menunjukkan dan menjawab pertanyaan apa itu dan apakah itu penting  efektivitas sistem informasi akuntansi dimana Sistem Informasi Akuntansi (SIA) dapat memberikan nilai dan dukungan bagi organisasi dalam pengelolaan informasi keuangan dan akuntansi. Mediasi, seperti yang disebutkan dalam pertanyaan, adalah tentang bagaimana kompleksitas tugas dapat memediasi atau memengaruhi hubungan antara pemanfaatan teknologi dan kemampuan pemakai terhadap efektivitas SIA. Pada hasilnya kompleksitas tugas belum berhasil memoderasi atau mengubah dampak dari pemanfaatan teknologi dan kemampuan pemakai terhadap efektivitas SIA.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"10 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140083523","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}

{"title":"Penerapan Isak 35 tentang Laporan Keuangan Organisasi Non-Laba pada Gereja Bnkp Hiliotalua","authors":"Sahala Purba, Mekarius Ndruru","doi":"10.28932/jafta.v5i1.7760","DOIUrl":"https://doi.org/10.28932/jafta.v5i1.7760","url":null,"abstract":"Gereja BNKP HILIOTALUA merupakan salah satu entitas berorientasi nonlaba. BNKPadalah bagian dari denominasi gereja yang bieragama Kristien Protiestan dan anggota Piersatuan Gierieja Indoniesia (PGI). BNKP di dalamnya tierdapat Badan Piekierja Majielis Jiemaat (BPMJ) yang mienyusun riencana-riencana dan riealisasi kiegiatan gierieja tiermasuk kiegiatan akuntansi yang mienyajikan laporan  kieuangan  gierieja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No.35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada BNKP HILIOTALUA. Hasil penelitian  mienunjukkan bahwa pienyajian laporan kieuangan di Jiemaat BNKP HILIOTALUA disusun bierdasarkan buku Piedoman Pielayanan Piengawasan dan Piengielolaan Pierbiendaharaan BNKP bierupa piendapatan, bielanja dan riealisasi anggaran. Hal ini bierarti, pienyajian laporan kieuangan Jiemaat BNKP HILIOTALUA bielum miengimpliemientasikan ISAK No.35 tientang pienyajian laporan kieuangan ientitas bieroriientasi nonlaba.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"116 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140088040","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}

{"title":"Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak di Samsat Kota Bandung)","authors":"Valentina Caroline Swanto Putri, Vinny Stephanie Hidayat","doi":"10.28932/jafta.v5i1.6740","DOIUrl":"https://doi.org/10.28932/jafta.v5i1.6740","url":null,"abstract":"The purpose of this study was to determine the relationship between compensation and work discipline through work motivation on employee performance. The population of this study were employees of the Banyuwangi Regency Public Service Mall. Methods of data collection is done by means of observation, interviews / interviews and questionnaires. This study uses four variables. The data analysis technique used is Partial Least Square (PLS) using the WarpPLS 5.0 application. The level of significance used in this study is 5%. Testing the hypothesis on the path coefficient between variables by comparing the p-value with alpha (0.05). The results of the study prove that compensation and work discipline have a positive and significant effect on work motivation, compensation and work discipline have a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance. The implication of this research is to contribute in developing theories regarding public services related to public services, so that later they can contribute ideas that are useful for the world of science in general and in particular for Human Resource Management Science for public services.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"117 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140089353","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}