Jurnal Aplikasi Akuntansi最新文献_第3页

PENGARUH HARGA BATU BARA ACUAN, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL INTERVENING 煤炭价格的影响、股息政策和企业价值的盈利能力，其股价是企业干预变量

Jurnal Aplikasi Akuntansi Pub Date : 2023-10-01 DOI: 10.29303/jaa.v8i1.323

Julian Adib Dawwas, Siti Sundari

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SUSTAINABILITY'S INFLUENCE ON ENERGY FIRM PERFORMANCE: AN ESG PERSPECTIVE 可持续发展对能源公司绩效的影响:esg视角

Jurnal Aplikasi Akuntansi Pub Date : 2023-09-27 DOI: 10.29303/jaa.v8i1.304

Puteri Utami, Imo Gandakusuma

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DEVELOPMENT OF MANAGEMENT ACCOUNTING RESEARCH IN INDONESIA: A BIBLIOGRAPHY STUDY 印尼管理会计研究的发展:参考文献研究

Jurnal Aplikasi Akuntansi Pub Date : 2023-09-27 DOI: 10.29303/jaa.v8i1.311

Sintia Farach Dhiba, Dianne Frisko Koan

{"title":"DEVELOPMENT OF MANAGEMENT ACCOUNTING RESEARCH IN INDONESIA: A BIBLIOGRAPHY STUDY","authors":"Sintia Farach Dhiba, Dianne Frisko Koan","doi":"10.29303/jaa.v8i1.311","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.311","url":null,"abstract":"This paper reviews the current state of management accounting research to assess the structure of the research field and track the growing literature of Indonesian researchers. A bibliography study is used to review 244 papers in the field of management accounting published in Indonesia's top national accounting journals over the past 20 years. The study tabulates the topic, research method, and settings utilizing spreadsheet and qualitative data analytics software, Nvivo 12. Management accounting research in Indonesia represents a small portion of the broader accounting field study. This study gives information on which journal produces most accounting management research and which journal favors certain research methods. Most research concentrates more on budgeting and performance-determinant analysis. The quantitative research method dominates the study, with the survey instrument serving to answer the research question. Most research is conducted in the public sector, making the public sector and management accounting research have a high intersection. This study's findings hold implications for management accounting scholars to provide insights into identifying research gaps and novelties for further research","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135537805","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

PERAN ACCESS TO FINANCE DALAM MEMEDIASI FINANCIAL LITERACY DAN SUSTAINABILITY PADA UMKM DI KOTA MATARAM peran access to finance dalam memediasi financial literacy dan sustainability pada umkm di kota mataram

Jurnal Aplikasi Akuntansi Pub Date : 2023-09-18 DOI: 10.29303/jaa.v8i1.267

Alma Yunita, Indria Puspitasari Lenap, Susi Retna Cahyaningtyas

{"title":"PERAN ACCESS TO FINANCE DALAM MEMEDIASI FINANCIAL LITERACY DAN SUSTAINABILITY PADA UMKM DI KOTA MATARAM","authors":"Alma Yunita, Indria Puspitasari Lenap, Susi Retna Cahyaningtyas","doi":"10.29303/jaa.v8i1.267","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.267","url":null,"abstract":"Penelitian ini dilakukan dengan menyebarkan kuesioner kepada 100 pelaku UMKM yang ada di Kota Mataram. Adapun teknik analisis yang digunakan yakni teknik analisis kuantitatif dengan pendekatan Structural Equation Model Partial Least Square (SEM-PLS). Data yang diperoleh kemudian dianalisis menggunakan software SmartPLS versi 3.2.9. Hasil penelitian menunjukkan bahwa terdapat hubungan yang positif dan saling mempengaruhi antara Financial Literacy, Access to Finance dan Sustainability. Teori Resource Based View (RBV), Knowledge Based View (KBV), dan Pecking Order dapat digunakan dalam menjelaskan hubungan antara financial literacy, access to finance dan sustainability. Sumber daya tidak berwujud seperti financial literacy dianggap mampu membuat pelaku UMKM untuk lebih terampil dalam mengelola dan membuat keputusan keuangan sehingga mempengaruhi keberlanjutan usaha (business sustainability). Selain itu, semakin tinggi tingkat financial literacy, maka semakin tinggi pula kesempatan pelaku UMKM dalam mengakses keuangan pada lembaga perbankan. Oleh karena itu, dalam penelitian ini access to finance secara parsial memiliki peran mediasi dalam mempengaruhi sustainability apabila didukung oleh tingkat financial literacy yang baik dari pelaku UMKM.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135153863","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

HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENT: PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 HEXAGON在FRAUDULENT财务报表:一家上市于2018-2021年上市的金融部门公司

Jurnal Aplikasi Akuntansi Pub Date : 2023-09-15 DOI: 10.29303/jaa.v8i1.292

Mohammad Al Muhthadin, Muhammad Nuryatno Amin

引用次数: 0

PENGARUH PROFITABILITAS, ENVIRONMENTAL MANAGEMENT SYSTEM, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP CARBON EMISSIONS DISCLOSURE 盈利能力、环境管理系统、机构所有权和审计委员会对碳排放披露的影响

Jurnal Aplikasi Akuntansi Pub Date : 2023-09-13 DOI: 10.29303/jaa.v8i1.289

Yenty Suherman, Kurniawati Kurniawati

引用次数: 0

PENGARUH PELAPORAN TERINTEGRASI DAN PENGUNGKAPAN RISIKO TEKSTUAL TERHADAP NILAI PASAR 综合报告和风险披露对市场价值的影响

Jurnal Aplikasi Akuntansi Pub Date : 2023-09-07 DOI: 10.29303/jaa.v8i1.286

Herlina Pusparini, N. Nurabiah, Yusli Mariadi

引用次数: 0

SEBERAPA EFEKTIFKAH ARTIFICIAL INTELLIGENCE DALAM FRAUD DETECTION PADA MASA COVID-19: SYSTEMATIC LITERATURE REVIEW Seberapa efektifkah人工智能dalam欺诈检测padmasa covid-19:系统文献综述

Jurnal Aplikasi Akuntansi Pub Date : 2023-09-06 DOI: 10.29303/jaa.v8i1.254

S. Agustina, Putu Putri Risma Wandansari

{"title":"SEBERAPA EFEKTIFKAH ARTIFICIAL INTELLIGENCE DALAM FRAUD DETECTION PADA MASA COVID-19: SYSTEMATIC LITERATURE REVIEW","authors":"S. Agustina, Putu Putri Risma Wandansari","doi":"10.29303/jaa.v8i1.254","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.254","url":null,"abstract":"The development of increasingly advanced technology certainly has a positive impact in various fields, especially in auditing, especially during and after Covid 19. A technology that is most highlighted today is the use of Artificial Intelligence in detecting digital fraud risks, which can be interpreted as using the technology-based web to commit fraud and misuse of assets for financial gain. This study aims to review the use of AI in fraud detection to support external audits, especially during the Covid 19 period. The research method used in this study is a Systematic Literature Review (SLR) or systematic literature review. Based on the analysis results, Artificial Intelligence (AI) has begun to be applied to audit procedures to support decision-making through machine learning. The success of Artificial Intelligence in detecting fraud and issuing audit opinions must be seen as two complete sides, namely, opportunities and challenges that must be responded to wisely, especially by auditors. During the covid 19 pandemic, AI helps, especially for auditors challenged in creating new methods developed due to the required COVID-19 strategy. This research implies that auditors and companies can switch to using AI, which can help their work efficiency in disclosing fraud that occurs.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"60 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127384377","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

ANALISIS PERSEPSI MANFAAT APLIKASI E-BUPOT UNIFIKASI PADA INSTANSI PEMERINTAH 分析政府机构E-BUPOT统一应用的好处

Jurnal Aplikasi Akuntansi Pub Date : 2023-08-05 DOI: 10.29303/jaa.v8i1.237

Ibnu Yudhi Wibowo, Dahlia Sari

{"title":"ANALISIS PERSEPSI MANFAAT APLIKASI E-BUPOT UNIFIKASI PADA INSTANSI PEMERINTAH","authors":"Ibnu Yudhi Wibowo, Dahlia Sari","doi":"10.29303/jaa.v8i1.237","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.237","url":null,"abstract":"This research was motivated by the release of e-Bupot Unifikasi application for government agency taxpayers in September 2021. Unlike the previous application, this application combines all applications for making withholding and tax reporting. This study aims to analyze the perceived benefits of e-Bupot Unifikasi application by Government Agencies registered at KPP Pratama Jakarta Kramat Jati and its effect on tax compliance using the Technology Acceptance Model, the Information System Success Model (ISSM) and instrumental perspective compliance. This study used a quantitative method with descriptive statistics and multivariate analysis using SmartPLS3. Data collected by questionnaire technique. Respondents were 51 Government Agency Taxpayers registered at KPP Pratama Kramat Jati. Results showed that perceived usefulness and perceived ease of use had a significant positive effect on perceived net benefits from using e-Bupot Unification application. Both perceptions are influenced by several attributes of application quality in the ISSM. Perceived net benefits have a significant positive effect on tax compliance. However, tax compliance in terms of timely submission by respondents has not increased significantly with the release of e-Bupot Unifikasi application.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126279983","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

ESG IMPACT ON POST M&A COMPANY VALUE IN SOUTHEAST ASIA Esg对东南亚并购后公司价值的影响

Jurnal Aplikasi Akuntansi Pub Date : 2023-08-04 DOI: 10.29303/jaa.v8i1.271

Mutiara Sihombing, I. Gandakusuma

引用次数: 0