JEA17: Jurnal Ekonomi Akuntansi最新文献

{"title":"PERCEPTION OF PUBLIC HOSPITALS AT MALANG RAYA IN THE APPLICATION OF GREEN ACCOUNTING","authors":"Muhammad Hasyim Ashari, Gusnar Mustapa","doi":"10.30996/jea17.v7i2.6526","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.6526","url":null,"abstract":"ABSTRACT \u0000The aim of this study is to determine the perception of public hospitals in the area of Malang Raya in relation to the application of green accounting. The approach in this survey research uses descriptive quantitative. 35 samples from 40 population groups of public hospitals are likely to be obtained by distributing questionnaires which calculated the average value of each explanation to be interpreted and closed. The conclusion of this study shows that the perception of public hospitals regarding the use of green accounting in public hospitals in Malang Raya, based on respondents' responses, shows that public hospitals agree to the use of green accounting based on financial activities, social activities and environmental activities. The limitation of the study is that it is difficult to obtain responsive data due to procedures and bureaucracy, as well as differences in the position, position and level of education of respondents, which can lead to different perceptions of the use of green accounting in public hospitals. The results of this study are expected to provide guidance on how to regulate green accounting in public hospitals. \u0000  \u0000Keywords: Green Accounting, Perseption, Public Hospitals \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui persepsi rumah sakit umum di area Malang Raya mengenai penerapan akuntansi hijau. Pendekatan dalam penelitian survey ini menggunakan kuantitatif deskriptif. Untuk mendapatkan 35 sampel dari 40 populasi rumah sakit umum menggunakan metode probability sampling dengan menyebar kuesioner yang dihitung nilai rata-rata dari tiap item pernyataan untuk ditafsirkan dan disimpulkan. Kesimpulan penelitian ini menunjukkan bahwa persepsi rumah sakit umum mengenai penerapan akuntansi hijau pada rumah sakit umum di Malang Raya berdasarkan tanggapan dari responden terlihat bahwa rumah sakit umum setuju terhadap adanya penerapan akuntansi hijau yang berbasis pada aktivitas keuangan, aktivitas sosial dan aktivitas lingkungan. Keterbatasan penelitian yaitu sulitnya untuk memperoleh data responden karena prosedur dan birokrasi, serta perbedaan tingkat jabatan, masa kerja dan tingkat pendidikan responden dapat mengakibatkan perbedaan persepsi dalam penerapan akuntansi hijau di rumah sakit umum. Hasil penelitian ini diharapkan dapat memunculkan standar baku untuk mengatur akuntansi hijau khususnya di rumah sakit umum.  \u0000  \u0000Kata kunci: Akuntansi Hijau, Persepsi, Rumah Sakit Umum","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122341491","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":"Detection of Financial Distress as an Effort Early Warning System for Coal Mining Companies Listed on the Indonesia Stock Exchange Period 2019 – 2021","authors":"Tito Setio Ariowibowo","doi":"10.30996/jea17.v7i2.7525","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.7525","url":null,"abstract":"This study aims to detect financial distress in coal mining companies listed on the IDX for the 2019-2021 period as an early warning system based on indicators of the BOPO ratio, sales volume growth, liquidity ratio, leverage ratio, and profitability ratios. The population used in this study were 27 coal mining companies. The type of research used is quantitative research through secondary data sources in the form of published financial reports that have been audited by public accountants. The results of this study are divided into 3, namely companies that are not detected in financial distress, companies that are not detected, and companies that are detected in financial distress. From this analysis, there were 9 companies not detected financial distress, 0 companies not detected, and 18 companies detected financial distress. \u0000Keywords: Early Warning System, Financial Distress, BOPO Ratio, Sales Volume, Liquidity Ratio, Leverage Ratio, and Profitability Ratio","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134006498","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":"ANALYSIS OF FINANCIAL STATEMENTS OF MSMES AT THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTITY (SAK EMKM)","authors":"W. Wulan","doi":"10.30996/jea17.v7i2.7535","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.7535","url":null,"abstract":"This study aims to encourage SMEs that do not yet have a record of financial statements to apply their financial statements in accordance with the Accounting Standards for Micro, Small and Medium Entities, in presenting simple reports with an accounting financial report preparation system that can help and simplify. The study was conducted on the MSME business of Nasi Pecel Food Stall Madiun Dika Bolo. The method used is descriptive qualitative method. As well as collecting data by means of interviews, documentation and direct observation. This study was conducted to analyze the preparation of financial statements in accordance with the statement of SAK EMKM. It is known that Warung Nasi Pecel Madiun Dika Bolo has problems in preparing financial statements, including the lack of manpower and bookkeeping to make financial reports, only recording income and expenses in order to find the profit side due to lack of knowledge related to how to make financial reports so that according to SAK EMKM.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128108004","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":"The Effect of Economic Growth, Regional Expenditures, and Poverty Levels in East Kalimantan Province","authors":"Rifqi Dzulqornain, Dr.Dra.Ec. Ririt Iriani.S.E.Ak, M.E","doi":"10.30996/jea17.v7i2.7243","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.7243","url":null,"abstract":"The Human Development Index (HDI) is a composite in measuring human development achievements based on the basic components of quality of life. The Human Development Index (HDI) is a single combined/mixed indicator that cannot measure all of the dimensions of human development, but measures three main dimensions of human development, namely longevity and health, knowledge and skills and access to the resources needed to achieve a decent life. In this study, the population used was the Province of East Kalimantan in a span of 12 years from 2010 -2021. This study aims to determine the effect of Economic Growth, Regional Expenditures, and Poverty Levels on the Human Development Index (IPM) in East Kalimantan Province for the 2010-2021 period. The data analysis method in this study is panel data regression using SPSS version 24 software. The results of the study show simultaneously that the independent variables consisting of Economic Growth, Regional Expenditures, Poverty Levels have a significant influence on HDI. While the partial test of Economic Growth and Regional Expenditures has no effect on HDI. And the Poverty Level has a negative effect on HDI","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127282365","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":"FACTORS AFFECTING AUDIT ENGAGEMENT DECISION","authors":"Rudiana Fibriani","doi":"10.30996/jea17.v7i2.7411","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.7411","url":null,"abstract":"ABSTRACT \u0000  \u0000The study was conducted to examine and analyze whether audit risk, auditor’sindependence, auditor’sbusiness risk, and client's business risk affect the decision to audit engagementsacceptance. Quantitative analysis conducted with data collection techniques using questionnaires. 97 respondents were partners of accounting firms in Surabaya. The results of this study are audit risk, auditor independence, and client’s business risk have a significant effect on audit engagement acceptance. While the auditor’sbusiness risk has a positive but insignificant effect on audit engagement acceptance. \u0000  \u0000Keywords: Audit Risk, Auditor independence, AuditorBusiness Risk, Client Business Risk and Audit Engagement Acceptance \u0000 ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"808 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131827854","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":"The THE INFLUENCE OF THE WHISTLEBLOWING SYSTEM, PROFESSIONAL EXPERTISE ON FRAUD DETECTION IN EFFORTS TO ERADICATE CORRUPTION","authors":"Tries Ellia Sandari","doi":"10.30996/jea17.v7i2.7190","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.7190","url":null,"abstract":"This study aims to determine the influence of whistleblowing systems, professional expertise, fraud auditors on fraud detection on efforts to eradicate corruption in government agencies in Indonesia. Populace from the study is all forensic auditors in government agencies and private companies, while the sample used is 100 investigators in government agencies who have a whistleblower system in their agencies. The research method carried out was to analyze using PLS using five variables, namely Whistleblowing System (X1), Professional Expertise (X2), Fraud Detection (Z), and Efforts to Eradicate Corruption (Y). The results of the study from pls grouped the variables of whistleblowing system, professional expertise, fraud auditors influential and significant on fraud detection variables and also variables of efforts to eradicate corruption crimes, while fraud detection variables have an effect and are significant on efforts to eradicate corruption in agencies-instanthe government in Indonesia.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126244966","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":"PENINGKATAN KINERJA UMKM MELALUI PENGELOLAAN KEUANGAN","authors":"Indry Kumala Dewi, Maria Yovita R.Pandin, Ahmad Daeng GS","doi":"10.30996/jea17.v7i01.6551","DOIUrl":"https://doi.org/10.30996/jea17.v7i01.6551","url":null,"abstract":"From the research entitled \"The Influence of Financial Management in Improving the Performance of Micro, Small and Medium Enterprises (UMKM) in Surabaya\" this study aims to analyze good financial management in improving the performance of UMKM. This research was conducted in Surabaya, East Java. The object of this research, namely the influence of financial planning, financial records, and the separation of personal financial statements and business finances on the performance of UMKM. This study uses a sample of UMKM in Surabaya. In this study, the sampling technique used a non-probability sample, because the researcher did not get the details of the respondent's identity needed in making the sampling frame. Non-probability method using purposive sampling technique. Purposive sampling is a sampling technique based on special criteria, namely business actors in Surabaya. The analysis used is multiple linear regression. The results of this study are that the value of the financial planning variable has a value of 0.21, and financial records have a value of 0.19, and the separation of personal financial statements and business finances has a value of 0.15 which means that each of these variables has a significant effect on the performance of UMKM.. \u0000 ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121863348","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 PANDEMI COVID-19 TERHADAP PASAR MODAL INDONESIA (EVENT STUDY PADA PERUSAHAN PERBANKAN DI BURSA EFEK INDONESIA)","authors":"Anita Permatasari, N. Yuniarsih","doi":"10.30996/jea17.v7i01.6550","DOIUrl":"https://doi.org/10.30996/jea17.v7i01.6550","url":null,"abstract":"Covid-19 was first announced by the Indonesian government on March 2, 2020.  This study will discuss the existence of abnormal differences in return, trading volume, and market capitalization before and after the announcement of Covid-19 in March 2020 at banking companies on the Indonesia Stock Exchange. The research data used is secondary data derived from banking companies listed on the Indonesia Stock Exchange. Sample selection is carried out by purposive sampling method where the data of banking companies is sampled by 12. The data analysis conducted in this study used the Independent Sample Test. The results of this study stated that there was no abnormal difference in return, trading volume, and market capitalization before and after the Covid-19 announcement in March 2020.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134351847","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":"LITERATUR REVIEW FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KOTA SURABAYA","authors":"M. Hidayat","doi":"10.30996/jea17.v7i01.6552","DOIUrl":"https://doi.org/10.30996/jea17.v7i01.6552","url":null,"abstract":"This study aims to find out the shortcomings and gaps in research on the factors that affect PBB taxpayers in the city of Surabaya and provide conclusions at the end of the study. In this study, researchers found several journals related to taxpayer compliance and the factors that influence tax compliance with inconsistent results. The type of research in this study used the Literature Review method. In this study, the researchers started the process of identifying research related to taxpayer compliance and the factors that influence it by searching for several journals through Google Scholar, whose research was in the city of Surabaya, and found 9 journals from 9 journals with inconsistent research results. For example, the variable understanding of taxes, tax witnesses, and income when examined by one researcher has an effect on tax compliance, and when examined by other researchers there is no effect on tax compliance","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"14 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132572336","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":"PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENERAPAN MATA KULIAH AKUNTANSI FORENSIK DALAM KURIKULUM JURUSAN AKUNTANSI DI UNIVERSITAS (STUDI KASUS PADA UNIVERSITAS 17 AGUSTUS 1945 SURABAYA)","authors":"Tries Ellia Sandari","doi":"10.30996/jea17.v7i01.6553","DOIUrl":"https://doi.org/10.30996/jea17.v7i01.6553","url":null,"abstract":"This research aims to analyze the perception of accounting students towards forensic accounting courses in the curriculum of the accounting major at the University. Entering forensic accounting courses in accounting departments is the answer to the development of the forensic accountant profession in several Government and KAP agencies that require quality labor produced by universities to produce graduates who are ready to enter the workforce. The object of research is a student in the accounting department. This research is an empirical study of purposive sampling methods in data collection. The data was obtained by distributing questionnaires of 100 pure students and students of workers in the accounting department who had taken forensic accounting courses at the University of August 17, 1945 Surabaya. Data analysis conducted with pls program version 2.0 research results obtained the influence of perception of students majoring in accounting University August 17, 1945 by 90% on forensic accounting courses in the curriculum at the college is very close. The results of hypothesis testing showed that all independent variables had a positive influence on forensic accounting courses","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114809444","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}