Jurnal Aplikasi Akuntansi最新文献_第2页

THE EFFECT OF BIG DATA APPLICATION ON FINANCIAL PERFORMANCE: COMPANY SIZE AS A MODERATING VARIABLE 大数据应用对财务绩效的影响：作为调节变量的公司规模

Jurnal Aplikasi Akuntansi Pub Date : 2024-02-15 DOI: 10.29303/jaa.v8i2.366

Aniatul Khasanah, Robith Hudaya

引用次数: 0

PENGARUH STRUKTUR KEPEMILIKAN DAN ESG TERHADAP EFISIENSI MODAL INTELEKTUAL 所有权结构和电子政务对知识资本效率的影响

Jurnal Aplikasi Akuntansi Pub Date : 2024-02-15 DOI: 10.29303/jaa.v8i2.379

Karina Santoso, Jesica Handoko

{"title":"PENGARUH STRUKTUR KEPEMILIKAN DAN ESG TERHADAP EFISIENSI MODAL INTELEKTUAL","authors":"Karina Santoso, Jesica Handoko","doi":"10.29303/jaa.v8i2.379","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.379","url":null,"abstract":"The progress of the current era of globalization is slowly changing the company's view from a labor-based business to a knowledge-based business. The knowledge-based business is based on the ability and proficiency of the company's individuals. This is what makes the company focus on increasing intellectual capital. Several factors, such as ownership structure and Environmental, Social and Governance (ESG) activities, are thought to influence the efficiency of intellectual capital because both reflect the entity's intellectual capital. This research aims to determine the effect of ownership structure (managerial ownership, institutional ownership, foreign ownership, government ownership) and ESG activities on the intellectual capital efficiency of non-financial sector companies listed on IDX in 2018-2022. The purposive sampling technique was used and resulted in 78 companies that met the criteria. The research was conducted using multiple linear regression analysis via SPSS 23. The results of the research show that managerial ownership does not affect intellectual capital efficiency. The research results also reveal that institutional ownership and ESG activities have a positive effect on intellectual capital efficiency. On the other hand, foreign ownership and government ownership have a negative effect on intellectual capital efficiency. The results of the research provide an overview for companies regarding the influence of ESG activities on company reputation, contribution, and quality. On the other hand, ownership variables can provide an overview of the company regarding the influence of share ownership on company decisions.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"59 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139775282","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 EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI 内部控制有效性、个人道德和组织公正对会计欺诈倾向的影响

Jurnal Aplikasi Akuntansi Pub Date : 2024-02-12 DOI: 10.29303/jaa.v8i2.340

Yulia Kartika, B. Inapty, Iman Waskito

{"title":"PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI","authors":"Yulia Kartika, B. Inapty, Iman Waskito","doi":"10.29303/jaa.v8i2.340","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.340","url":null,"abstract":"This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"36 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139782453","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 EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI 内部控制有效性、个人道德和组织公正对会计欺诈倾向的影响

Jurnal Aplikasi Akuntansi Pub Date : 2024-02-12 DOI: 10.29303/jaa.v8i2.340

Yulia Kartika, B. Inapty, Iman Waskito

{"title":"PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI","authors":"Yulia Kartika, B. Inapty, Iman Waskito","doi":"10.29303/jaa.v8i2.340","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.340","url":null,"abstract":"This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"80 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139842377","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

POWER AND TRUST: A MEDIATOR IN THE RELATIONSHIP BETWEEN PROCEDURAL JUSTICE AND TAX COMPLIANCE IN INDONESIA 权力与信任：印度尼西亚程序正义与纳税遵从之间关系的调解因素

Jurnal Aplikasi Akuntansi Pub Date : 2024-01-03 DOI: 10.29303/jaa.v8i2.327

Lilian Yuniar Stilia, Riko Riandoko, Nafis Dwi Kartiko

{"title":"POWER AND TRUST: A MEDIATOR IN THE RELATIONSHIP BETWEEN PROCEDURAL JUSTICE AND TAX COMPLIANCE IN INDONESIA","authors":"Lilian Yuniar Stilia, Riko Riandoko, Nafis Dwi Kartiko","doi":"10.29303/jaa.v8i2.327","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.327","url":null,"abstract":"This study analyses the connection between procedural justice, trust and power concerning tax compliance in Indonesia and investigates the mediating influence of trust and power tax authorities hold in this relationship. While various factors play a role in tax compliance behaviour in Indonesia, the country still struggles to achieve maximum compliance, falling short of international standards in terms of tax ratio. Only half of Indonesians have confidence in the tax system, and procedural justice is closely linked to power and trust. This study is groundbreaking as it is the first to investigate these three factors simultaneously in Indonesia. A quantitative approach was employed, with data gathered from 371 taxpayers and analyzed using the PLS-SEM method. The findings indicate that legitimate power and trust are positively associated with voluntary tax compliance and function as mediators between procedural justice and tax compliance. However, no correlation was found between procedural justice and tax compliance or between coercive power and tax compliance. To enhance taxpayer compliance in Indonesia, it is recommended to bolster trust in the tax authority and its jurisdictions. This study addresses a gap in the tax compliance literature. It enhances the theoretical framework, providing valuable practical insights for compliance improvement strategies, particularly for the Indonesian Directorate General of Taxes. The findings support developing more effective policies, improving tax education, and promoting transparency to strengthen public trust and compliance.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"89 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139388128","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 LAPORAN KEUANGAN UMKM DI PEKALONGAN DENGAN PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI VARIABLE INTERVENING 影响UMKM财务报表的因素，以及会计信息的可变干预

Jurnal Aplikasi Akuntansi Pub Date : 2023-10-25 DOI: 10.29303/jaa.v8i1.318

M. Iqbal Notoatmojo, Rizka Ariyanti, Ali Imron

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI LAPORAN KEUANGAN UMKM DI PEKALONGAN DENGAN PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI VARIABLE INTERVENING","authors":"M. Iqbal Notoatmojo, Rizka Ariyanti, Ali Imron","doi":"10.29303/jaa.v8i1.318","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.318","url":null,"abstract":"This study examines The impact of the business duration, business size, and business revenue on financial statements by including the use of Accounting data serving as an intermediate variable for MSMEs in the district. Pekalongan. The population comprises all MSMEs in Pekalongan Regency, and 100 respondents were randomly selected using the Probability Sampling method. Information was gathered by employing a survey questionnaire and analysis using the path analysis assisted by SPSS software. The study's outcomes on the length of business do not affect the utilization of accounting information. Business Scale and Business Turnover have a significant influence on the Utilization of Accounting Information. Utilization of Accounting Information does not affect the Financial Statements. The length of business, business scale, and business turnover positively and significantly impact the Financial Statements and have no indirect impact on the financial reports through the Utilization of Accounting Information. This indicates that the Utilization of Accounting Information is considered unable or unable to act as an intermediary in influencing the variables of Business Duration, Business Size, and Business Revenue on Financial Statements","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"4 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135218353","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 OPERATING CAPACITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS 运营能力、资本结构和公司规模对财务困境的影响

Jurnal Aplikasi Akuntansi Pub Date : 2023-10-17 DOI: 10.29303/jaa.v8i1.303

Afridayani Afridayani

引用次数: 0

VILLAGE FUND MANAGEMENT BASED ON PERMENDAGRI 20/2018 基于permendagri 20/2018的乡村基金管理

Jurnal Aplikasi Akuntansi Pub Date : 2023-10-10 DOI: 10.29303/jaa.v8i1.312

Rina Maulina, Riyan Arfansyah, Sari Maulida Vonna, Linda Rahmazaniati, Ika Rahmadani

{"title":"VILLAGE FUND MANAGEMENT BASED ON PERMENDAGRI 20/2018","authors":"Rina Maulina, Riyan Arfansyah, Sari Maulida Vonna, Linda Rahmazaniati, Ika Rahmadani","doi":"10.29303/jaa.v8i1.312","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.312","url":null,"abstract":"This research aims to determine the process of preparing the RPJMG, RKPG, and Gampong Revenue and Expenditure Budget (APBG) in Gampong Simpang Dua based on Permendagri number 20 of 2018. The interview method is used for this research, where questions are asked orally. Village officials who are responsible for managing village funds have been selected as respondents. Gampong Simpang Dua, Nagan Raya Regency, is where this research takes place. In order to use the interactivity of data analysis techniques such as APBDesa, RKPDesa, DPA, DPPA, DGKPL, and accountability reports, this research is conducted using a qualitative descriptive research methodology. The results of this analysis confirm that the village's financial management takes place in accordance with Minister for Home Affairs Regulation No. 20 of 2018 based on planning, implementation, administration, reporting, and accountability processes. As seen from the preparation of the Gampong RPJM for 6 years, it is reported through the Village Financial System (SISKUEDES) application, where this report is input when the Gampong treasurer inputs the Gampong cash receipts and expenditures","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136296128","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

EFEK MANAJEMEN LABA TERHADAP HUBUNGAN TATA KELOLA PERUSAHAAN, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN RISIKO PERUSAHAAN 利润管理对公司治理关系、企业社会责任和企业风险的影响

Jurnal Aplikasi Akuntansi Pub Date : 2023-10-03 DOI: 10.29303/jaa.v8i1.319

Mayla Khoiriyah, Ulfa Afifah, Atika Zarefar, Arumega Zarefar

引用次数: 0

TRANSFORMASI NILAI BUDAYA DALAM MEMBANGUN AKUNTABILITAS ORGANISASI PEMERINTAH DAERAH STUDI ETNOGRAFI KRITIS AKULTURASI 文化价值的转变建设问责组织地方政府批判性民族志研究

Jurnal Aplikasi Akuntansi Pub Date : 2023-10-02 DOI: 10.29303/jaa.v8i1.324

Fransiskus Randa, Oktavianus Pasoloran

引用次数: 0