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Jurnal Dinamika Akuntansi最新文献

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PERAN DINAS PARIWISATA KABUPATEN LAMPUNG TIMUR DALAM PENGELOLAAN TAMAN NASIONAL WAY KAMBAS 南榜地区旅游业在国家公园管理南巴斯的作用
Jurnal Dinamika Akuntansi Pub Date : 2021-04-30 DOI: 10.54895/dinamika.v1i1.770
Tia Marlinda Sari, Lucky Salilana
{"title":"PERAN DINAS PARIWISATA KABUPATEN LAMPUNG TIMUR DALAM PENGELOLAAN TAMAN NASIONAL WAY KAMBAS","authors":"Tia Marlinda Sari, Lucky Salilana","doi":"10.54895/dinamika.v1i1.770","DOIUrl":"https://doi.org/10.54895/dinamika.v1i1.770","url":null,"abstract":"One of attraction icon in Lampung Province is Way Kambas National Park, East Lampung.  The issue of road infrastructure as well as the general facilities less attention to the goverrnment’s  attention, especially the East Lampung Regency Tourism Office while such public facilities are one of the convenience factors of local travelers and foreigners.  This study uses a qualitative analysis method in a descriptive way, namely by conducting interviews, observation and documentation by focusing on the role and barriers of the East Lampung Tourism Office in the management of Way Kambas National Park.  The result showed has been a significant increase in the number of visitors coming to Way Kambas National Park thanks to the promotion activities that were intensively carried out by the East Lampung Tourism Office. The distance that must be taken to get to the tourist area.  Lack of awareness of the surrounding community to protect the environment around tourist attractions so that there is still a large amount of scattered waste which is one of the obstacles in the management of Way Kambas National Park that has not been resolved.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"317 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79700190","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
PEREMPUAN DALAM BUADAYA POLITIK PATRIAKHI
Jurnal Dinamika Akuntansi Pub Date : 2021-04-30 DOI: 10.54895/dinamika.v1i1.769
Achmad Zahruddin
{"title":"PEREMPUAN DALAM BUADAYA POLITIK PATRIAKHI","authors":"Achmad Zahruddin","doi":"10.54895/dinamika.v1i1.769","DOIUrl":"https://doi.org/10.54895/dinamika.v1i1.769","url":null,"abstract":"The condition of parlement thougt that has gradually been canging from traditional thought into the more modern one sometimes result various demands to appear. How the participation in patriarchy culture that have domination one each ather. These demands include the wider people’s participation, in politics. In only rural people are pursuin this wider participation, another ‘marginalized’ group souch as the women’s group, is also showing their desire to get in volve actively in this field. This wider participation is viewed by women of the process to improve their sanity and involvements in polics without exeption or without any segregation. \u0000According to the number of female representation in parliament is  far from the ideal condition, just 3%-11,5%  women regislator from the total seat of regislator in the parliament. Ironically, one side women have 30% quota is realitation of affirmative action, but just 3%-11,5% the women regislator seat in the parliament. Unfortunetelly; the result shows contradiction the female representatives are not quite capable to perform the mandate with maximum 1156% seat from the total seat of the legislator.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83227255","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
Risk Management Disclosures: An Investigation Using Risk Management Committee as a Moderating Variable 风险管理披露：以风险管理委员会为调节变量的调查
Jurnal Dinamika Akuntansi Pub Date : 2021-03-31 DOI: 10.15294/JDA.V13I1.25333
A. Yulianto, Atik Nur Fajar Yanti, B. Solikhah, Shujahat Ali
{"title":"Risk Management Disclosures: An Investigation Using Risk Management Committee as a Moderating Variable","authors":"A. Yulianto, Atik Nur Fajar Yanti, B. Solikhah, Shujahat Ali","doi":"10.15294/JDA.V13I1.25333","DOIUrl":"https://doi.org/10.15294/JDA.V13I1.25333","url":null,"abstract":"Purpose: The objective of this study is to investigate the effect of firm size, board of commissioners, independent commissioners, and auditor reputation on risk management disclosure by using risk management committee as a moderating variable. Method: The population of this research was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection was carried out using the purposive sampling method and obtained 189 units of analysis. Hypothesis testing was carried out using descriptive statistical analysis methods and moderated regression analysis (MRA) with interaction testing. Findings: The results of this study indicated that firm size and board of commissioners have a significant positive effect on risk management disclosure, while independent commissioners and auditor reputation do not affect risk management disclosure. The risk management committee weakens the effect between the board of commissioners, the independent commissioner, and auditor reputation on risk management disclosures, while the risk management committee is unable to moderate the effect of firm size on risk management disclosures. Novelty: This is the first study that include a risk management committee as a moderating variable in the research model. The existence of RMC is expected to strengthen the company's risk mitigation including its disclosure.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"13 1","pages":"93-105"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47399854","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 Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable 财务和环境绩效对企业价值的影响——以环境披露为干预变量
Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.24003
Theresia Coline Sari Rinsman, Andrian Budi Prasetyo
{"title":"The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable","authors":"Theresia Coline Sari Rinsman, Andrian Budi Prasetyo","doi":"10.15294/JDA.V12I2.24003","DOIUrl":"https://doi.org/10.15294/JDA.V12I2.24003","url":null,"abstract":"This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable. Financial performance which measured by Ratio On Sales (ROS) and environmental performance which measured by PROPER ranking act as independent variables and firm value which measured by stock price acts as dependent variable also environmental disclosure which measured by GRI Standards as an intervening variable. This study uses secondary data and selects the sample used purposive sampling method. The samples consist of non financial companies listed in the Indonesia Stock Exchange (IDX), participated in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan / Performance Rating Assestment Program on Environment Management) and published both annual report and sustainability report for 2017-2018. Partial Least Squares technique is chosen for the study statistic analysis. Results from this research show that financial performance has a negative impact on environmental disclosure, environmental performance has a significant positive impact on environmental disclosure and environmental disclosure does not affect the firm value. Next, the environmental disclosure is not able to intervene the effects of financial performance and environmental performance on firm value. The implications of this research are prove that the environmental aspects of information disclosed by the company have not been an important assessment for investors in viewing the performance of a company and also suggest investors to consider the company's environmental disclosure in making investment decisions because it contain an important aspect of corporate sustainability.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"90-99"},"PeriodicalIF":0.0,"publicationDate":"2020-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43077922","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
Factors Affecting Accounting Students In Choosing Accounting Career Path 影响会计专业学生选择会计职业道路的因素
Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.24169
Surya Raharja, Dewi Liany
{"title":"Factors Affecting Accounting Students In Choosing Accounting Career Path","authors":"Surya Raharja, Dewi Liany","doi":"10.15294/JDA.V12I2.24169","DOIUrl":"https://doi.org/10.15294/JDA.V12I2.24169","url":null,"abstract":"This study aims to empirically examine factors that influence accounting students in choosing their career path. The samples were 181 students from six biggest universities in Semarang, Indonesia.  In this study, data were collected using questionnaire survey and analyzed using multiple linear regression.  The results of this study indicate that intrinsic motivation, extrinsic motivation, career exposure, and social values influence the career paths accounting student. While third parties positively influence accounting students in determining career path but it is not statistically significant. These findings may help us to understand how to improve career path among accounting students","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"100-113"},"PeriodicalIF":0.0,"publicationDate":"2020-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43442763","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: 6
The Determinants of Environmental Disclosure in Companies in Indonesia 印尼公司环境信息披露的决定因素
Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.26014
Dina Maulia, H. Yanto
{"title":"The Determinants of Environmental Disclosure in Companies in Indonesia","authors":"Dina Maulia, H. Yanto","doi":"10.15294/JDA.V12I2.26014","DOIUrl":"https://doi.org/10.15294/JDA.V12I2.26014","url":null,"abstract":"The purpose of this study is to identify the factors that influence environmental disclosure. The study population is 156 companies consisted of companies in the agricultural sector, the consumer goods industry sector, and the basic & chemical industry sector which were listed on the Indonesia Stock Exchange and participated in PROPER 2014-2018. The purposive sampling method was used to determine the research sample in order to obtain 26 company samples or 130 units of analysis. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that the level of environmental disclosure in the three corporate sectors in Indonesia is classified as low, due to the absence of standard guidelines for conducting environmental disclosure, so it is still voluntary. The results also show that the variables of board commissioners’ size, size of the audit committee, environmental certification, profitability, and company size have a significant positive effect on environmental disclosure, while leverage has no effect on environmental disclosure. With the low level of corporate environmental disclosure in Indonesia, it is hoped that the government can establish standard, precise, and mandatory guidelines so that companies can further increase information regarding environmental disclosure.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"178-188"},"PeriodicalIF":0.0,"publicationDate":"2020-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45226856","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 Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case 国有资产报告质量:印尼地区案例中优化管理的决定因素与干预作用
Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.25529
Indah Anisykurlillah, Anggita Oktaviana
{"title":"The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case","authors":"Indah Anisykurlillah, Anggita Oktaviana","doi":"10.15294/JDA.V12I2.25529","DOIUrl":"https://doi.org/10.15294/JDA.V12I2.25529","url":null,"abstract":"This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"127-139"},"PeriodicalIF":0.0,"publicationDate":"2020-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48297973","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
Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries 东盟五国盈余管理对审计服务费用的影响分析
Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.25252
Berliana Anggun Dewinta, A. Mita
{"title":"Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries","authors":"Berliana Anggun Dewinta, A. Mita","doi":"10.15294/JDA.V12I2.25252","DOIUrl":"https://doi.org/10.15294/JDA.V12I2.25252","url":null,"abstract":"This research aims to provide empirical evidence about the effect of earnings management on the audit fee spent by listed firms in ASEAN-5. This research was conducted using regression analysis with sample of 5.396 firm year listed in ASEAN countries, such as Indonesia, Malaysia, Philippine s , Singapore, and Thailand from 2010-2014. The result of this study indicates that earnings management will increase audit fee. It is  due to  earnings management increase inherent risk faced by auditor .","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"114-126"},"PeriodicalIF":0.0,"publicationDate":"2020-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49203107","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
Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire 社会会计与税收问责制：马贾帕希特帝国的解读
Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.25672
Andri Anto, F. Nuraini
{"title":"Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire","authors":"Andri Anto, F. Nuraini","doi":"10.15294/JDA.V12I2.25672","DOIUrl":"https://doi.org/10.15294/JDA.V12I2.25672","url":null,"abstract":"The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"140-151"},"PeriodicalIF":0.0,"publicationDate":"2020-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46804721","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
Firm's Value Exploration: The Impact Of Intellectual Capital and Net Working Capital 企业价值探索:智力资本与净营运资本的影响
Jurnal Dinamika Akuntansi Pub Date : 2020-09-26 DOI: 10.15294/JDA.V12I2.25932
Beti Dwi Lestari, A. Suryani
{"title":"Firm's Value Exploration: The Impact Of Intellectual Capital and Net Working Capital","authors":"Beti Dwi Lestari, A. Suryani","doi":"10.15294/JDA.V12I2.25932","DOIUrl":"https://doi.org/10.15294/JDA.V12I2.25932","url":null,"abstract":"Intellectual capital (IC) gains more importance nowadays, and hence, this study investigates the impact of IC and net working capital (NWC) on firms’ values creation. If IC has a greater impact than NWC, it indicates that automotive and components companies in Indonesia have paid attention to IC's contribution to increase company value. This study was conducted on 15 automotive and components companies from 2011 to 2018 as this industry utilises more IC and NWC than any other industries. We used panel data regression analysis with random effect model to test the hypothesis of 92 data, with IC calculated through the MVAIC model, and firm’s value is measured by Tobin’s Q. The results show that IC has no significant effect on firms’ value. Meanwhile, NWC has a significant negative effect on firms’ values creation. These important findings suggest that automotive and components firms should apply strategic management in managing IC and NWC to increase the firm’s value.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"12 1","pages":"152-164"},"PeriodicalIF":0.0,"publicationDate":"2020-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46217002","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
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