Journal of Public and Business Accounting最新文献_第2页

Pandangan sebelah mata tentang diskusi Akuntansi Uang Kripto (Cryptocurrency Accounting) di Indonesia 在印度尼西亚的加密货币会计讨论有偏见

Journal of Public and Business Accounting Pub Date : 2022-07-01 DOI: 10.31328/jopba.v3i1.226

S. Hartanto, Berlina Yudha Pratiwi, Arisona Ahmad

引用次数: 0

Pengaruh Pertumbuhan Belanja, Pendapatan Asli Daerah, Ukuran Legislatif, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah 消费增长、地方收入、立法措施和地方财政运作预算的影响

Journal of Public and Business Accounting Pub Date : 2022-06-25 DOI: 10.31328/jopba.v3i1.224

Indrani Nuzul Fauziyah, Diah Ekaningtias

{"title":"Pengaruh Pertumbuhan Belanja, Pendapatan Asli Daerah, Ukuran Legislatif, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah","authors":"Indrani Nuzul Fauziyah, Diah Ekaningtias","doi":"10.31328/jopba.v3i1.224","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.224","url":null,"abstract":"Local government financial performance is the achievement of policies drawn up over a certain period, measured by the financial system in accordance with the law. The purpose of the study was to determine and understand the effect of spending growth, local revenue, legislative measures, and balancing funds on the financial performance of local governments in East Java Province as measured by the effectiveness and efficiency of revenue and expenditure budget absorption. The sample of this research is districts and cities in East Java Province during the 2015- 2019 period. Statistical analysis techniques are multiple linear regression and saturated sampling method. The results showed that the growth of spending, local revenue, legislative size, had no effect on the financial performance of local governments by measuring the effectiveness of the absorption of the revenue budget, while the balancing fund had an effect on the financial performance of local governments by measuring the effectiveness of the absorption of the revenue budget. The results of the research on spending growth affect the financial performance of local governments using efficient measurements, while local revenue, legislative measures, and balancing funds do not affect the financial performance of local governments using efficient measurements.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121802937","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

Persepsi Pelaku Usaha Mikro Kecil Menengah, Pengetahuan Akuntansi, Literasi Keuangan dan Ekspektasi Usaha Terhadap Penggunaan Informasi Akuntansi 中小微企业的感知、会计知识、财务素量和对会计信息使用的期望

Journal of Public and Business Accounting Pub Date : 2022-06-25 DOI: 10.31328/jopba.v3i1.285

Nuzulul Rahmayanti, Khusnatul Zulfa Wafirotin, Iin Wijayanti

{"title":"Persepsi Pelaku Usaha Mikro Kecil Menengah, Pengetahuan Akuntansi, Literasi Keuangan dan Ekspektasi Usaha Terhadap Penggunaan Informasi Akuntansi","authors":"Nuzulul Rahmayanti, Khusnatul Zulfa Wafirotin, Iin Wijayanti","doi":"10.31328/jopba.v3i1.285","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.285","url":null,"abstract":"Keterbatasan dan kelemahan yang ada di UMKM menunjukkan bahwa kelemahan dan ketidakmampuan untuk menyediakan dan menggunakan informasi akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi pelaku usaha mikro kecil dan menengah, pengetahuan akuntansi, literasi keuangan dan ekspektasi usaha terhadap penggunaan informasi akuntansi. Jenis Penelitian adalah deskriptif kuantitatif dengan mendeskripsikan data primer yang diperoleh langsung dari responden penelitian yaitu para pelaku usaha UMKM jenis industri di Kabupaten Ponorogo sebanyak 150 UMKM. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan kuisioner. Hasil penelitian menunjukkan, (1) Persepsi pelaku usaha mikro kecil dan menengah berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (2) Pengetahuan akuntansi berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (3) Literasi keuangan berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (4) Ekspektasi usaha berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (5) Secara simultan variabel persepsi pelaku usaha mikro kecil menengah tentang akuntansi, pengetahuan akuntansi, literasi keuangan dan ekspektasi usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi di Kabupaten Ponorogo. \u0000 ","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114822310","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

Pemahaman Dan Kepedulian Penerapan Green Accounting Pada Puskesmas Kecamatan Bluto Kabupaten Sumenep

Journal of Public and Business Accounting Pub Date : 2022-06-18 DOI: 10.31328/jopba.v3i1.222

Dicky Wahyudi, Syahril, Rusnani

{"title":"Pemahaman Dan Kepedulian Penerapan Green Accounting Pada Puskesmas Kecamatan Bluto Kabupaten Sumenep","authors":"Dicky Wahyudi, Syahril, Rusnani","doi":"10.31328/jopba.v3i1.222","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.222","url":null,"abstract":"This study entitled \"Understanding And Careful About The Implementation Of Green Accounting (Puskesmas Bluto)\" is a study that aims to find out how the understanding and concern for the application of Green Accounting as a form or effort to reduce the impact on the environment caused by operational activities. Bluto then before and after the implementation of Green Accounting. This research was conducted at the Community Health Center, Bluto District, this type of research is a qualitative-descriptive research. The data sources were obtained through interviews with informants and the results of observations and then to test the validity of the data using triangulation of data sources and theories. The results of this study are (1) understanding and concern for the application of Green Accounting has been done well, it can be seen from the activities carried out by the Bluto Health Center in reducing the existing environmental impacts such as managing waste properly. (2) environmental costs arising from the operational activities of the puskesmas are recognized using the accrual basis method, then in measuring environmental costs using the previous budget realization (Historical Cost), and for requests for environmental costs, they must submit a RUK (Proposed Activity Plan) 1 year earlier and the following year must make an RPK (Activity Implementation Plan). (3) reporting prior to the application of Green Accounting at the Bluto Health Center, which has not made a special reporting presentation, where the environmental costs incurred are recognized as expenses and included in the operational report but after the application of Green Accounting the Bluto Health Center is able to present special financial reports on environmental costs and can already identify the environmental costs that arise at the Bluto Health Center.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116820994","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

Akuntabilitas Dan Transparansi Laporan Keuangan Pada Masjid Sabilillah Di Kota Malang Berdasarkan ISAK 35 根据萨克拉门托市萨比尔拉清真寺的会计和透明度报告

Journal of Public and Business Accounting Pub Date : 2022-06-18 DOI: 10.31328/jopba.v3i1.223

Novita Alaika Sari, Ana Sopanah, Dwi Anggarani

引用次数: 2

Akuntabilitas Pengelolaan Alokasi Dana Desa Sebelum dan Selama Pandemi Covid-19 Desa Purwodadi Kabupaten Malang 在马郎地区Covid-19普沃达大流行之前和期间，村庄资金分配的责任管理

Journal of Public and Business Accounting Pub Date : 2022-06-12 DOI: 10.31328/jopba.v3i1.221

Yusi Krisdiana, S. Kurniawan

{"title":"Akuntabilitas Pengelolaan Alokasi Dana Desa Sebelum dan Selama Pandemi Covid-19 Desa Purwodadi Kabupaten Malang","authors":"Yusi Krisdiana, S. Kurniawan","doi":"10.31328/jopba.v3i1.221","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.221","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Tujuan dari riset ini yakni untuk mengetahui, mendeskripsi Akuntabilitas pengelolaan Alokasi Dana Desa, dan Dampak Alokasi Dana Desa Desa pada saat sebelum dan selama covid 19 di Desa Purwodadi dan narasumber penelitian ini terdiri atas Kepala Desa, Sekretaris Desa dan perwakilan warga desa Purwodadi. Teknik penelitian menggunakan deskriptif dengan pendekatan Triangulasi. Metode pengumpulan menggunakan interview, observasi, dan dokumentasi. Analisis data dilakukan dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan guna mencocokkan antar pihak terkait penelitian. Dari hasil penelitian kualitatif tentang Alokasi Dana Desa dan kebijakan desa ini, diketahui bahwa Penyusunannya yang sudah melibatkan masyarakat, dan pelaksanaannya sudah sesuai dengan aturan tentang akuntabilitas Pengelolaan Aloksi Dana Desa yang tertera dalam Pemendagri No. 20 Tahun 2018. Hasil penelitian menunjukkan bahwa Akuntabilitas pengelolaan Alokasi Dana Desa dapat meningkatkan pembangunan dan kesejahteraan masyarakat desa Purwodadi, Kecamatan Tirtoyudo, Kabupaten Malang. \u0000 \u0000 \u0000 \u0000","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126865783","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 Likuiditas Dan Profitabilitas Terhadap Struktur Modal (Studi pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2019) 流动性和盈利能力对资本结构的影响(印尼证券交易所上市前在食品和饮料等行业的研究)

Journal of Public and Business Accounting Pub Date : 2021-12-31 DOI: 10.31328/jopba.v2i2.184

Yordania Nggengo, Khojana Hasan, Hartini PP

引用次数: 0

Pengaruh Kepatuhan Perundang-undangan dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) 法律遵从和内部控制系统对地方政府财务报表质量的影响

Journal of Public and Business Accounting Pub Date : 2021-12-31 DOI: 10.31328/jopba.v2i2.183

Johan Pieter Elia Rumangun, Luciana Borolla, Titus Welerubun

引用次数: 1

IMPLEMENTASI INSENTIF PAJAK PMK-82/PMK.03/2021 KEPADA WAJIB PAJAK PERAJIN KENDANG MAKAM BUNG KARNO YANG TERDAMPAK PANDEMI VIRUS COVID-19 PMK-82/PMK税务激励措施。03/2021到COVID-19大流行的邦诺墓坊工人

Journal of Public and Business Accounting Pub Date : 2021-12-31 DOI: 10.31328/jopba.v2i2.180

Cindy Getah Trisna June, Ary Yunita Anggraeni

引用次数: 0

Analisis Kinerja Keuangan Bank BTPN Selama Masa Pandemik Covid-19 Berdasarkan Rasio RGEC bt银行在Covid-19大萧条时期的财务表现分析，根据RGEC的比例

Journal of Public and Business Accounting Pub Date : 2021-12-31 DOI: 10.31328/jopba.v2i2.181

Nur Abdi

{"title":"Analisis Kinerja Keuangan Bank BTPN Selama Masa Pandemik Covid-19 Berdasarkan Rasio RGEC","authors":"Nur Abdi","doi":"10.31328/jopba.v2i2.181","DOIUrl":"https://doi.org/10.31328/jopba.v2i2.181","url":null,"abstract":"The purpose of this study was to analyze and determine the financial performance of the Makassar Branch Office National Pension Savings Bank during the Covid-19 Pandemic Based on the RGEC Ratio. The author's choice of topics to see the growth of a bank in the Covid-19 pandemic situation can be seen from the financial performance of the banking itself. this type of research with a descriptive research approach, using the population of BTPN Tbk bank statements, researchers using purposive sampling provided that the financial statements are posted on the Indonesian stock exchange, and during the covid 19 pandemic so that they use the 2020 financial statements. The weight or composite value can be obtained from the division of the total value of the actual composite to the total value of the ideal composite and multiplied by 100%. The calculation results that the composite value of the soundness of the bank PT. The National Pension Savings Bank in 2020 is 86%. First, the risk profile at PT. BTPN bank for the year 2020 shows “Healthy”. Second, GCG at PT. bank BTPN for the 2020 period shows “Good” Third, profitability at PT. bank BTPN for the 2020 period shows a \"Very Healthy\" condition. Fourth, the capital at PT. Bank BTPN for the 2020 period shows the fifth “Very Healthy” overall PT. Bank BTPN shows a very healthy condition even in the ERA of the Covid 19 Pandemic.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128229965","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