Jurnal Dinamika Akuntansi最新文献_第6页

Peran Unsur Masyarakat dalam Melakukan Pengawasan Penyelenggaraan Pemerintahan DesaDi Desa Kedaton Kecamatan Kedaton Peninjauan Raya 社区在监督desaton村的政府安排中所起的作用是进行实地考察

Jurnal Dinamika Akuntansi Pub Date : 2021-11-19 DOI: 10.54895/dinamika.v1i2.1152

Marratu Fahri

{"title":"Peran Unsur Masyarakat dalam Melakukan Pengawasan Penyelenggaraan Pemerintahan DesaDi Desa Kedaton Kecamatan Kedaton Peninjauan Raya","authors":"Marratu Fahri","doi":"10.54895/dinamika.v1i2.1152","DOIUrl":"https://doi.org/10.54895/dinamika.v1i2.1152","url":null,"abstract":"Penyelenggaraan pemerintahan desa dilakukan oleh Pemerintah Desa dan Badan Permusyawaratan Desa (BPD).Kepala desa dalam melaksanakan tugasnya mempunyai wewenang memimpin penyelenggaraan pemerintahan desa berdasarkan kebijakan yang ditetapkan bersama BPD.Warga desa, terutama unsur atau tokoh masyarakat berhak melakukan pengawasan atas kebijakan desa yang dibuat oleh Kepala Desa dan Badan Permusyawaratan Desa (BPD).Penelitian ini dimaksudkan untuk mengetahui peran unsur masyarakat dalam melaksanakan pengawasan penyelenggaraan pemerintahan desa di desa Kedaton Kecamatan Penianjauan Raya.Metode yang digunakan deskriptif kualitatif.Data diperoleh melalui observasi, wawancara dan dokumentasi.Berdasarkan Hasil olah data diketahui bahwa unsur masyarakat desa Kedaton telah berperan melakukan pengawasan terhadap penyelenggaraan pemerintahan desa.Pengawasan yang mereka lakukan terutama yang menyangkut keberadaan aset desa terutama yang berupa tanah Marga atau tanah ulayat.Di samping itu, mereka juga sangat mencermati tentang pembangunan desa yang dalam pelaporannya masih manual, belum berbasis teknologi informasi atau online.Demi kebaikan dan kemajuan penyelenggaraan pemerintahan desa Kedaton maka hasil pengawasan tersebut perlu ditindaklanjuti dengan cara mengelola aset desa dan juga pembangunan desa secara produktif, efektif dan efisien dengan asas transparan dan akuntabel yang ditopang oleh Sistem Informasi Desa berbasis pengelolaan data secara online.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89152757","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 Corporate Governance on Cash Holdings 公司治理对现金持有量的影响

Jurnal Dinamika Akuntansi Pub Date : 2021-10-30 DOI: 10.15294/jda.v13i2.32896

Nasya Saniyah Darma, Niki Lukviarman, E. Setiany

引用次数: 2

Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory 利用克劳的欺诈五角大楼理论进行财务报告的缺失

Jurnal Dinamika Akuntansi Pub Date : 2021-10-30 DOI: 10.15294/jda.v13i2.28602

Alif Koharudin, I. Januarti

{"title":"Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory","authors":"Alif Koharudin, I. Januarti","doi":"10.15294/jda.v13i2.28602","DOIUrl":"https://doi.org/10.15294/jda.v13i2.28602","url":null,"abstract":"Research purposes: This paper examines factors affecting fraudulent financial reporting based on Crowe’s fraud pentagon theory. Pentagon theory elements include pressure (financial stability, financial target, external pressure), opportunity (the independent board of commissioners), rationalization (change in auditor), competence (director change), arrogance (frequent number of directors’ display picture in the annual report).Methods: This study used secondary data gathered from annual reports and financial reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange during 2015-2019. Data analysis method tested using logistic regression analysis.Results: The results showed that financial stability and auditor change effects on fraudulent financial reporting. Results also show that financial target, external pressure, independent board of commissioners, directors change, and a frequent number of director’s display picture in an annual report does not affect the fraudulent financial reporting.Novelty: The combination of using pentagon theory with Beneish M-Score as a prediction of financial statement fraud. The contribution of this research is to provide input to report’s users to pay attention to pressure and rationalization factors in fraudulent financial reporting.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45566588","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

Financial Pressure, Deferred Tax Expense, and Tax Aggressiveness: Audit Committee as the Moderation Variable 财务压力、递延所得税费用和税收侵略性：审计委员会作为调节变量

Jurnal Dinamika Akuntansi Pub Date : 2021-10-30 DOI: 10.15294/jda.v13i2.33953

S. Suyanto, Hani Alfiani, Sari Apriliyana, Ayu Rida Siciliya

引用次数: 0

MOTIVASI PEREMPUAN BERGABUNG DALAM PARTAI POLITIK 女性加入政党的动机

Jurnal Dinamika Akuntansi Pub Date : 2021-10-15 DOI: 10.54895/dinamika.v1i2.1133

Alip Susilowati Utama

{"title":"MOTIVASI PEREMPUAN BERGABUNG DALAM PARTAI POLITIK","authors":"Alip Susilowati Utama","doi":"10.54895/dinamika.v1i2.1133","DOIUrl":"https://doi.org/10.54895/dinamika.v1i2.1133","url":null,"abstract":"Democracy as a political system has necessitated the spirit of equality and togetherness in order to achieve the common good, in the form of state and community life, participation is needed as a form of togetherness and inclusion in the political process. Specifically for women to fulfill the policy requirements of Law Number 10 Year 2008 which requires politics to include a representation of women of at least 30% both founders and central level management. The fact is that based on data from the National Unity and Politics Agency, the presence of women in parliament, especially the Ogan Komering Ulu District DPRD, has decreased from 4 in the 2014-2019 period to 2 in the 2019-2024 period. The purpose of this study was to determine the motivation of women to join political parties. \u0000This study used a descriptive qualitative method with a research approach and research focus. This research was conducted at the Office of the United Development Party and the Democratic Party of Ogan Komering Ulu. Primary data sources and secondary data, data collection techniques by interview, observation and documentation. Based on the results of data prosessing in the field about the motivation of women in political parties has been successful because it has fulfilled the needs of political parties, but in a political party there are still thos who use a family or dynastic interest system. The suggestions that can be given to political elites have steps so as not tu use the dynastic system in political parties.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82186248","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

IMPLEMENTATION OF THE GOVERNMENT'S DISCRETION IN INDONESIA, AUTHORITY, AND RESPONSIBILITY IN THE MANAGEMENT OF GOVERNMENT 在印尼实施政府的自由裁量权、权力和责任管理政府

Jurnal Dinamika Akuntansi Pub Date : 2021-10-09 DOI: 10.54895/dinamika.v1i2.1151

Nur Ro`is, T. Yani, Putri Mayang Sari, Dewi Ary Nurdiana Putri, Lupi Mardiansyah

{"title":"IMPLEMENTATION OF THE GOVERNMENT'S DISCRETION IN INDONESIA, AUTHORITY, AND RESPONSIBILITY IN THE MANAGEMENT OF GOVERNMENT","authors":"Nur Ro`is, T. Yani, Putri Mayang Sari, Dewi Ary Nurdiana Putri, Lupi Mardiansyah","doi":"10.54895/dinamika.v1i2.1151","DOIUrl":"https://doi.org/10.54895/dinamika.v1i2.1151","url":null,"abstract":"The research entitled \"Implementation of the Government's Discretionary Authority and Accountability in the Administration of Government\" has five problem formulations. First, how is the implementation of discretionary authority in the administration of Government? Second, there are obstacles in the exercise of discretionary authority. The third is how to overcome obstacles. Fourth, the limits of discretion in decision making. Fifth, Government Instruments. The purpose of this study was to identify and analyze the five problem formulations above. This research is qualitative descriptive The results of this study indicate that the exercise of discretionary authority in the administration of Government is a logical consequence of the welfare state where the welfare state government is a state power that is given the task and responsibility for the welfare of its citizens. \u0000In contrast, discretionary authority does not mean that it can be used freely. However, it must follow the rules written in Law Number 30 of 2004 concerning Good Governance and Principles of Good Governance (AAUPB). The implementation of discretionary authority in the administration of Government also has several obstacles that cause the Government to be less efficient and less effective. Efforts to overcome these obstacles are not easy because they must involve all parties, namely legislative power, executive power, and judicial power. This is also, of course, requires the role of citizens. These things are to ensure the implementation of discretionary authority in the administration of Government so that it is efficient and effective in realizing people's welfare.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84281303","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

IMPLEMENTASI KEBIJAKAN VAKSINASI COVID-19 DI KAB. OGAN KOMERING ULU KAB实施COVID-19疫苗接种政策。欧根商业

Jurnal Dinamika Akuntansi Pub Date : 2021-10-09 DOI: 10.54895/dinamika.v1i2.1135

Nurlailah Nurlailah

{"title":"IMPLEMENTASI KEBIJAKAN VAKSINASI COVID-19 DI KAB. OGAN KOMERING ULU","authors":"Nurlailah Nurlailah","doi":"10.54895/dinamika.v1i2.1135","DOIUrl":"https://doi.org/10.54895/dinamika.v1i2.1135","url":null,"abstract":"To reduce the number of Covid-19 cases, in addition to carrying out health protocols, it is necessary to carry out special protective measures, namely vaccination. The purpose of this study is to describe the implementation of the COVID-19 vaccination policy in Ogan Komering Ulu Regency, with a theoretical approach Implementation policy of George C. Edward III viewed from 4 aspects. 1) Communication: Communication in the implementation of the Covid-19 vaccination policy in Ogan Komering Ulu Regency has gone well, both in terms of transmission and clarity. But there are inconsistencies in the requirements for vaccine recipients, which can confuse the public. 2) Resources: Human resources, budgetary resources, equipment resources and authority resources, although the numbers are still lacking, they are adequate and have good performance. 3) Disposition: The implementer of the Covid-19 vaccination policy who is highly dedicated and has skill standards has been selectively selected in the implementation of the vaccination policy in Kab. OKU. However, the provision of incentives is not balanced with the number of personnel implementing vaccinations in the field. 4) Bureaucratic Structure: the vaccination policy in OKU District uses the bureaucratic structure of OKU District Health Office. In its implementation, it already has an SOP, and with a wide area coverage, more intensive coordination is needed, so that the Covid-19 vaccination policy in Kab. OKU can be implemented properly.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"205 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77460699","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

KEBIJAKAN PERIZINAN PENDIRIAN MINIMARKET DI KOTA BANDAR LAMPUNG

Jurnal Dinamika Akuntansi Pub Date : 2021-10-09 DOI: 10.54895/dinamika.v1i2.1134

Ayu Nadia Pramazuly, Rosidah Rosidah

引用次数: 0

MANAJEMEN SEKTOR PUBLIK: PERAN DINAS KOPERASI UMKM KOTA METRO DALAM MENGGUNAKAN APLIKASI SIKP UNTUK KUR 公共部门管理:城市乌姆公里合作社在使用sip app治疗库尔方面的作用

Jurnal Dinamika Akuntansi Pub Date : 2021-10-09 DOI: 10.54895/dinamika.v1i2.1153

Annisa Erlitsya Marchelina

引用次数: 0

Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables 审计师特征与审计报告滞后:行业专业化和长期任职是调节变量

Jurnal Dinamika Akuntansi Pub Date : 2021-10-06 DOI: 10.15294/JDA.V13I2.25496

Debby Audrey Wiedjaja, R. Eriandani

{"title":"Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables","authors":"Debby Audrey Wiedjaja, R. Eriandani","doi":"10.15294/JDA.V13I2.25496","DOIUrl":"https://doi.org/10.15294/JDA.V13I2.25496","url":null,"abstract":"Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken this relationship.Method: This research was conducted using moderated regression analysis. Selection of the research sample using purposive sampling method, from all public listed companies during 2015-2017, 945 firm years were selected.Finding: This study found that audit tenure moderately significantly negatively affects ARL. Besides, this study can also prove that partners with heavy workloads can lead to longer ARL. However, a long partner-client relationship can weaken the workload and ARL relationship because of the auditor's more familiarity and information. Based on these results, the characteristics of auditors affect the timeliness of audit reporting.Novelty: This study enriched the literature by finding out how to deal with audit delay effectively, whereas previous research only focused on identifying ARL causes. This research's implication is expected to provide broader insight to the company regarding several factors that can help companies issue their financial reports on time when the auditors have high workloads and short tenures.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45685413","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