Jurnal Dinamika Akuntansi最新文献_第10页

Panel Method in Hedging: Evidence from The Indonesian Agricultural Sector 套期保值中的面板法:来自印度尼西亚农业部门的证据

Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.24676

Faizul Mubarok, Risma Nadya Utami

引用次数: 0

Sistem Pendeteksi Alkohol Berbasis Sensor MQ-3 dan Internet of Things 基于mq3传感器的酒精检测系统和互联网的东西

Jurnal Dinamika Akuntansi Pub Date : 2020-07-15 DOI: 10.18326/DINAMIKA.V1I1.25-38

Alviansyah Oktario Pratama, Ade Rohdiana, R. Saraswati

引用次数: 1

Utilising SATA in Measuring Students’ Understanding of Financial Statements: A Survey among Non-Accounting Students 利用SATA测量学生对财务报表的理解:一项对非会计专业学生的调查

Jurnal Dinamika Akuntansi Pub Date : 2020-03-03 DOI: 10.15294/jda.v12i1.24811

Adriana Shamsudin, N. I. M. Pauzi, Mohd Syazwan Karim, Nurfarahin Roslan, Khairiah Ahmad

{"title":"Utilising SATA in Measuring Students’ Understanding of Financial Statements: A Survey among Non-Accounting Students","authors":"Adriana Shamsudin, N. I. M. Pauzi, Mohd Syazwan Karim, Nurfarahin Roslan, Khairiah Ahmad","doi":"10.15294/jda.v12i1.24811","DOIUrl":"https://doi.org/10.15294/jda.v12i1.24811","url":null,"abstract":"Accounting is perceived as a complicated process due to its technical difficulties. However, accounting knowledge is undeniable essential to complete a business plan. The ‘Simplified Accounting Template for Apprentice’ (SATA) is developed to facilitate students especially non-accounting students who have very little accounting knowledge in preparing proforma financial statements at the financial section in the business plan. SATA act as integral part of technology used in accounting education to improve students’ understanding on accounting and help them to complete the business plan. The objective of this paper is to access the level of students’ understanding on accounting with the introduction of SATA in teaching and learning which finally can assist them to prepare financial statements. A hands-on workshop was conducted by accounting lecturers in UiTM Malacca Branch Jasin Campus on SATA to assist the students in completing the business plan for financial section. A questionnaire was given at the end of the workshop to the students to gather their feedback related on SATA and give their perceptions using SATA in preparing financial statements. This study found that more than 80% respondents admitted that SATA improved their understanding on accounting terms such as terms of non-current assets, non-current liabilities, sales, purchases, 85% agreed that SATA took lesser time to prepare financial statements, 90% found that SATA was very easy to use as compared to manually prepared the financial statements and facilitates in analyzing financial performance and 91% agreed that SATA really help them in completing their business plan particularly in financial section. On overall most of respondents admitted that SATA increase their understanding in preparing financial statements. This study also revealed that most of the respondents understand the component of Statement of Profit or Loss and Statement of Financial Position embedded in SATA.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"24-33"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45714906","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

Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque 基于非营利实体报告准则和伊斯兰教法合规性的清真寺会计信息系统开发——以X大清真寺为例

Jurnal Dinamika Akuntansi Pub Date : 2020-03-03 DOI: 10.15294/jda.v12i1.23930

Asrori Asrori, K. Kiswanto, Fachrurrozie Fachrurrozie, M. Amal

{"title":"Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque","authors":"Asrori Asrori, K. Kiswanto, Fachrurrozie Fachrurrozie, M. Amal","doi":"10.15294/jda.v12i1.23930","DOIUrl":"https://doi.org/10.15294/jda.v12i1.23930","url":null,"abstract":"The mosque, a place of worship for Muslims, is a non-profit entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of non-profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the non-profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"55-67"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43057747","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

The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance 经营战略与管理控制系统不匹配对酒店绩效的影响

Jurnal Dinamika Akuntansi Pub Date : 2020-03-03 DOI: 10.15294/jda.v12i1.22753

I. Adiputra, Lindawati Gani, Hilda Rossieta

{"title":"The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance","authors":"I. Adiputra, Lindawati Gani, Hilda Rossieta","doi":"10.15294/jda.v12i1.22753","DOIUrl":"https://doi.org/10.15294/jda.v12i1.22753","url":null,"abstract":"The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"14-23"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49587211","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

The Role of Accounting Conservatism in Moderating the Determinants of Earning Quality 会计稳健性在调节盈余质量决定因素中的作用

Jurnal Dinamika Akuntansi Pub Date : 2020-03-03 DOI: 10.15294/jda.v12i1.24482

E. Cahyani, Muhammad Khafid

{"title":"The Role of Accounting Conservatism in Moderating the Determinants of Earning Quality","authors":"E. Cahyani, Muhammad Khafid","doi":"10.15294/jda.v12i1.24482","DOIUrl":"https://doi.org/10.15294/jda.v12i1.24482","url":null,"abstract":"The purpose of this research is to examine the effect of liquidity, profit growth, firm size, and board of commissioners on the quality of earnings with conservatism as a moderating variable. The population of this study was the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling of the research used purposive sampling method has obtained 59 sample companies with 4 years of observation so that 239 units of analysis were obtained. The total unit of analysis was reduced by 103 outlier data, so that the data used became 133 data. The analysis techniques used in the research were descriptive statistical analysis technique and inferential regression analysis with moderating variable. The results show that liquidity, profit growth, and the board of commissioners have no effect on the quality of earnings. Meanwhile, accounting conservatism does not moderate the effect of liquidity and firm size on earnings quality. The failure of accounting conservatism as the moderating variable in this research model is interesting to be carried out by the further research by developing the appropriate conservatism measurement according to the characteristics of manufacturing companies.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"46-54"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48240807","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: 7

The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting 宗教信仰与伦理取向对会计本科生创新会计认知的影响

Jurnal Dinamika Akuntansi Pub Date : 2020-03-03 DOI: 10.15294/jda.v12i1.17701

Intan Purnama Jaya, S. Sukirno

{"title":"The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting","authors":"Intan Purnama Jaya, S. Sukirno","doi":"10.15294/jda.v12i1.17701","DOIUrl":"https://doi.org/10.15294/jda.v12i1.17701","url":null,"abstract":"The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique. Students who participated as respondents were as many as 107 students from Universitas Negeri Yogyakarta and 249 students from Universitas Islam Indonesia who were then grouped based on criteria. The criteria used are already or are currently taking intermediate financial accounting 1 and intermediate financial accounting 2 courses, auditing courses, and business ethics courses. Based on the predetermined criteria, a sample of 202 students was obtained consisting of 98 Universitas Negeri Yogayakarta students and 104 Universitas Islam Indonesia students. The students involved in this study were given a questionnaire to fill in and the data obtained were analyzed using multiple regression methods. The results of this study indicate that there is an effect of religiosity on students’ ethical perceptions in creative accounting. The students with high religiosity will have perceptions that are more ethical on creative accounting. The results of the analysis also show that ethical orientation has an effect on creative accounting. This means that the higher the ethical orientation of students, the more ethical their perceptions of creative accounting are.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"68-76"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48792543","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: 5

Joint impact of Philanthropy and Corporate Reputation on Firm Value 慈善事业与企业声誉对企业价值的共同影响

Jurnal Dinamika Akuntansi Pub Date : 2020-03-03 DOI: 10.15294/jda.v12i1.21747

F. E. Daromes, Stevi Revigi Gunawan

引用次数: 3

Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable 融资类型与可持续发展报告:财务绩效作为中介变量

Jurnal Dinamika Akuntansi Pub Date : 2020-03-03 DOI: 10.15294/jda.v12i1.24930

Falikhatun Falikhatun, Salamah Wahyuni, Milananda Ainun Niswah, Afifah Oki Nilasakti

引用次数: 4

The Effect of IFRS Convergence toward Earnings Management with Managerial Ownership as a Moderating Variable IFRS趋同对以管理层所有权为调节变量的盈余管理的影响

Jurnal Dinamika Akuntansi Pub Date : 2019-12-23 DOI: 10.15294/JDA.V11I2.21468

I. Wahyuningrum, Dessy Munfa’ati Rizqi

引用次数: 4