Jurnal Aplikasi Akuntansi最新文献_第8页

RELEVANSI PENERAPAN IFRS PADA INDUSTRI PERBANKAN IFRS对银行业的相关性

Jurnal Aplikasi Akuntansi Pub Date : 2022-03-28 DOI: 10.29303/jaa.v6i2.139

Elok Heniwati

引用次数: 0

PEMBARUAN PENGELOLAAN KEUANGAN DESA MELALUI SDG’S DESA: DAPATKAH MENUTUP KETERBATASAN SISTEM KEUANGAN DESA? (STUDI PADA DESA DI KABUPATEN LOMBOK BARAT) 通过可持续发展目标村更新农村财务管理:可以关闭农村金融体系的限制吗?(龙目岛西部村庄研究)

Jurnal Aplikasi Akuntansi Pub Date : 2022-03-28 DOI: 10.29303/jaa.v6i2.125

Intan Rakhmawati, Sapto Hendri BS., Wirawan Suhaedi

{"title":"PEMBARUAN PENGELOLAAN KEUANGAN DESA MELALUI SDG’S DESA: DAPATKAH MENUTUP KETERBATASAN SISTEM KEUANGAN DESA? (STUDI PADA DESA DI KABUPATEN LOMBOK BARAT)","authors":"Intan Rakhmawati, Sapto Hendri BS., Wirawan Suhaedi","doi":"10.29303/jaa.v6i2.125","DOIUrl":"https://doi.org/10.29303/jaa.v6i2.125","url":null,"abstract":"The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121630002","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

KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA 人事能力和内部控制系统，在管理农村资金方面

Jurnal Aplikasi Akuntansi Pub Date : 2022-03-28 DOI: 10.29303/jaa.v6i2.138

Kompetensi Aparatur, D. Pengendalian, Internal Pada Pencegahan, Fraud Dalam, Pengelolaan Dana Desa, Vidya Vitta Adhivinna, F. Bisnis, Vidya Vitta

{"title":"KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA","authors":"Kompetensi Aparatur, D. Pengendalian, Internal Pada Pencegahan, Fraud Dalam, Pengelolaan Dana Desa, Vidya Vitta Adhivinna, F. Bisnis, Vidya Vitta","doi":"10.29303/jaa.v6i2.138","DOIUrl":"https://doi.org/10.29303/jaa.v6i2.138","url":null,"abstract":"The purpose of this research is to detect, examine, and explain the effect of apparatus competence and internal control system on fraud prevention of the villages fund management in the village government of Sentolo Subdistrict Kulon Progo Regency. The research was conducted at 8 Village Government in Sentolo Subdistrict Kulon Progo Regency. The sampling technique in this research was purposive sampling with many respondents 101 village apparatus who were involved in the village fund management in Sentolo Subdistrict Kulon Progo Regency. The data source used was primary data with questuionnaires distributed to the respondents. Multiple regression analysis with the SPSS programmer version 21 is the technique of data analysis. The research results with t test indicated that the variable of apparatus competence (significant value 0,556) do not have an impact on fraud prevention in village fund management. On the other hand, variable of internal control system (significant value 0,000) have an effect on fraud prevention in village fund management. The results of the F test were large 34,410 and the coefficient of determined were large 0,401.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129422275","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: 4

ANALISA KINERJA KEUANGAN RUMAH SAKIT DAN FARMASI SEBELUM DAN SETELAH COVID 19 COVID 19之前和之后医院和制药的财务运作分析

Jurnal Aplikasi Akuntansi Pub Date : 2022-03-28 DOI: 10.29303/jaa.v6i2.136

Bambang Ca, L. T. Jumaidi, D. T. Della Nabila

{"title":"ANALISA KINERJA KEUANGAN RUMAH SAKIT DAN FARMASI SEBELUM DAN SETELAH COVID 19","authors":"Bambang Ca, L. T. Jumaidi, D. T. Della Nabila","doi":"10.29303/jaa.v6i2.136","DOIUrl":"https://doi.org/10.29303/jaa.v6i2.136","url":null,"abstract":"The purpose of this study was to analyze and compare the financial condition of hospital and pharmaceutical sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Springate and Zmijewski models. This study uses agency theory and signaling theory where complete, relevant, accurate and timely information is needed by investors in the capital market as an analytical tool for making investment decisions. The type of research used is comparative descriptive research. This comparative study aims to compare the financial performance of the hospital and pharmaceutical sectors before and during COVID-19. The sampling method in this research is purposive sampling method with the number of observers 21 companies. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Analysis of the data using the Springate and Zmijewski method to determine the financial condition then perform individual and comparative analysis. According to the Springate model, pharmaceutical companies and hospitals prior to the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 7 (seven) companies that experienced unhealthy financial performance. While the Zmijewski model of pharmaceutical companies and hospitals before the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 2 (two) companies that experienced unheharmaceuticalalthy financial performance. Both models have the same rating on 1 company during the covid 19 period.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121715685","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: 3

FIRM VALUE PERFORMANCE: PROFITABILITY PERSPECTIVE AND CAPITAL STRUCTURE AT STATE-OWNED BANK 企业价值绩效:盈利视角与国有银行资本结构

Jurnal Aplikasi Akuntansi Pub Date : 2021-10-18 DOI: 10.29303/jaa.v6i1.110

Kendri Nengah Sukendri, Ni Putu Ari Aryawati

引用次数: 1

PENGARUH KEJELASAN SASARAN ANGGARAN , PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIP) (STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN ROKAN HILIR) 预算目标清晰、会计控制、报告系统和信息技术对地方政府机构(AKIP)(下游设备组织研究)的影响

Jurnal Aplikasi Akuntansi Pub Date : 2021-09-20 DOI: 10.29303/jaa.v6i1.111

Deni Harianto, Kennedy, Arumega Zarefar

{"title":"PENGARUH KEJELASAN SASARAN ANGGARAN , PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIP) (STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN ROKAN HILIR)","authors":"Deni Harianto, Kennedy, Arumega Zarefar","doi":"10.29303/jaa.v6i1.111","DOIUrl":"https://doi.org/10.29303/jaa.v6i1.111","url":null,"abstract":"Penelitian ini bertujuan untuk menguji : (1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah daerah, (2) pengaruh pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah daerah, (3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah daerah, (4) pengaruh pemanfatan teknologi informasi terhadap akuntabilitas kinerja instansi pemerintah daerah. Populasi dalam penelitian ini adalah 26 Organisasi Perangkat Daerah Kabupaten Rokan Hilir. Dalam penelitian ini, sampel yang digunakan yaitu berjumlah 51 Responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan meyebarkan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 23.0. Hasil penelitian ini menunjukkan bahwa : (1) kejelasan sasaran anggaran berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan sebesar 0,000 < 0,05, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (4 ) pemanfatan teknologi informasi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125046401","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: 4

PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (INCOME SMOOTHING) DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Pengaruh现金持有量Dan财务杠杆terhadap perataan laba(收入平滑)dunan良好的公司治理sebagai变量调节

Jurnal Aplikasi Akuntansi Pub Date : 2021-09-14 DOI: 10.29303/jaa.v6i1.113

R. Sari, D. Darmawati

引用次数: 4

RETURN PASAR MODAL DAN PASAR RAKYAT? 资本和公民市场回归?

Jurnal Aplikasi Akuntansi Pub Date : 2021-09-03 DOI: 10.29303/jaa.v6i1.98

M. Fikri, S. A. Muhsyaf, Nungki Kartikasari

引用次数: 1

REAKSI PASAR SAHAM PERUSAHAAN FARMASI SEBELUM DAN SESUDAH COVID-19 DI INDONESIA 印度尼西亚制药公司在 "COVID-19 "前后的股市反应

Jurnal Aplikasi Akuntansi Pub Date : 2021-09-03 DOI: 10.29303/jaa.v6i1.112

Kartika Pradana Suryatimur, Nibras Anna Khabibah

引用次数: 0

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN 盈利能力、流动性和偿约性对持续关注的审计意见的影响

Jurnal Aplikasi Akuntansi Pub Date : 2021-09-01 DOI: 10.29303/jaa.v6i1.106

Nely Anggraini, Herlina Pusparini, Robith Hudaya

{"title":"PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN","authors":"Nely Anggraini, Herlina Pusparini, Robith Hudaya","doi":"10.29303/jaa.v6i1.106","DOIUrl":"https://doi.org/10.29303/jaa.v6i1.106","url":null,"abstract":"This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"46 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129764251","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: 2