JAKI Jurnal Akuntansi dan Keuangan Indonesia最新文献_第8页

PENGARUH DANA ZAKAT PRODUKTIF TERHADAP TINGKAT PENDAPATAN MUSTAHIK 生产性扎卡特基金对收入水平的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-07-01 DOI: 10.30863/akunsyah.v1i1.2999

Iswardani Iswardani, Hartas Hasbi

{"title":"PENGARUH DANA ZAKAT PRODUKTIF TERHADAP TINGKAT PENDAPATAN MUSTAHIK","authors":"Iswardani Iswardani, Hartas Hasbi","doi":"10.30863/akunsyah.v1i1.2999","DOIUrl":"https://doi.org/10.30863/akunsyah.v1i1.2999","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh dana zakat produktif terhadap tingkat pendapatan mustahik. Jenis penelitian ini merupakan penelitian kuantitatif yang populasinya merupakan penerima bantuan dana zakat, sampel sebanyak 41 responden menggunakan teknik pengambilan sampel yakni simple random sampling.. Pengumpulan data melalui observasi dan dalam bentuk kuesioner yang menggunakan teknik regresi sederhana.Hasil penelitian menunjukkan bahwa, pemanfaatan dana zakat produktif berpengaruh signifikan terhadap tingkat pendapatan mustahik dalam menjalankan usahanya, dibuktikan nilai t hitung 9,227, nilai signifikan 0.000 0.05. Perhitungan yang dilakukan untuk mengukur variabel independen dan variabel dependen yang mampu dijelaskan oleh model regresi linear sederhana. Dari hasil regresi diperoleh nilai R square (R2) sebesar 0.686 yang berarti bahwa, variabel dana zakat produktif pada penelitian ini berpengaruh terhadap tingkat pendapatan mustahik sebesar 67.8 %, sedangkan sisanya 32,2% dipengaruhi oleh faktor lain yang tidak diteliti oleh peneliti. Implikasi penelitian ini diharapkan kepada mustahik sebagai penerima dana zakat produktif agar memanfaatkan dana zakat yang diperoleh semaksimal mungkin sehingga pendapatan yang diterima semakin meningkat. ","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75360041","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 IMPACT OF KEY AUDIT MATTERS DISCLOSURE ON COMMUNICATIVE VALUE OF THE AUDITOR’S REPORT: A SYSTEMATIC LITERATURE REVIEW 关键审计事项披露对审计报告沟通价值的影响:系统的文献综述

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-06-30 DOI: 10.21002/jaki.2021.02

B. Yoga, Agung Dinarjito

{"title":"THE IMPACT OF KEY AUDIT MATTERS DISCLOSURE ON COMMUNICATIVE VALUE OF THE AUDITOR’S REPORT: A SYSTEMATIC LITERATURE REVIEW","authors":"B. Yoga, Agung Dinarjito","doi":"10.21002/jaki.2021.02","DOIUrl":"https://doi.org/10.21002/jaki.2021.02","url":null,"abstract":"This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found that KAM disclosure increases the communicative value of the auditor’s report, which is useful for report users in their decision-making. This study also informed specific areas that were often disclosed as KAM and provided information related to the factors that can decrease the communicative value of KAM disclosure. The results support the plan of AS 701 implementation in Indonesia because it will increase the communicative value of the auditor’s report. This study will be of interest to auditors in preparing the implementation of AS 701, report users in understanding KAM disclosure, and regulators as initial information regarding KAM disclosure to support their duties when AS 701 has been effectively implemented in Indonesia.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73961251","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

THE DIGITAL BANKING PROFITABILITY CHALLENGES: ARE THEY DIFFERENT BETWEEN CONVENTIONAL AND ISLAMIC BANKS? 数字银行盈利能力的挑战:传统银行和伊斯兰银行有什么不同吗?

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-06-30 DOI: 10.21002/jaki.2021.04

Patria Yunita

{"title":"THE DIGITAL BANKING PROFITABILITY CHALLENGES: ARE THEY DIFFERENT BETWEEN CONVENTIONAL AND ISLAMIC BANKS?","authors":"Patria Yunita","doi":"10.21002/jaki.2021.04","DOIUrl":"https://doi.org/10.21002/jaki.2021.04","url":null,"abstract":"This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology was adopted in Indonesia. Data obtained from 57 commercial bank annual reports, statistics of Bank Indonesia and The Financial Services Authority. By the Logit Regression Model, it is concluded that Liquidity Risk, Fintech and Bank Type do not statistically significant, while the Bank’s Portfolio Risk, E-Money transactions and Bank Size statistically significant influencing The Digital Banking Profitability Improvements. From the structural break analysis conducted at the level of the digital banking profitability, there is a difference in the time of \"shock\" between conventional and Islamic banks. The conventional banks was experienced a structural break over global financial conditions two months before Islamic banks.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85436233","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

DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE? 伊斯兰教法和非伊斯兰教法上市证券投资者对避税的反应不同吗?

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-06-30 DOI: 10.21002/jaki.2021.03

P. Anggraini, Putri Ayu, A. Saragih, M. Dharsana

引用次数: 0

THE INFLUENCE OF THE CEO POPULARITY ON PERFORMANCE OF BANKING COMPANIES AT THE EARLIER STAGES OF COVID-19 新冠肺炎疫情初期CEO人气对银行业绩的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-06-30 DOI: 10.21002/jaki.2021.01

Dian Wardhani, W. Supratiwi

引用次数: 1

TEN YEARS OF JURNAL AKUNTANSI DAN KEUANGAN INDONESIA: A BIBLIOMETRIC STUDY 印尼会计及财务期刊10年:书目研究

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-06-30 DOI: 10.21002/jaki.2021.05

I. Firmansyah

引用次数: 4

THE IMPACT OF MANAGEMENT CONTROL ON PUBLIC SECTOR ORGANIZATIONS IN INDONESIA 管理控制对印尼公共部门组织的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-06-30 DOI: 10.21002/jaki.2021.06

Reny Maharani

{"title":"THE IMPACT OF MANAGEMENT CONTROL ON PUBLIC SECTOR ORGANIZATIONS IN INDONESIA","authors":"Reny Maharani","doi":"10.21002/jaki.2021.06","DOIUrl":"https://doi.org/10.21002/jaki.2021.06","url":null,"abstract":"Using motivation crowding and self-determination theories, this study examines the relationship between elements of management control, intrinsic and extrinsic motivation, and the performance of public sector organizations in Indonesia. We used the Structural Equation Model (SEM) with a survey method on 187 employees of district/city governments in Indonesia to see if results, action, personnel, and cultural controls have an effect on employee motivation. Our study provides empirical evidence that motivation is influenced not only by results control, but also by other control elements such as action control and personnel control. This study also provides empirical evidence that intrinsic and extrinsic motivation can co-exist in improving organizational performance. This study contributes to the development of literature in the field of management accounting that shows the relationship between management control, employee motivation and organizational performance, as well as motivation as a mediator of the relationship between management control and organizational performance. The implications of this study include providing practitioners with information on which management control elements are most appropriate for enhancing employee motivation and performance in public sector organizations. Keywords: management control, intrinsic motivation, extrinsic motivation, organizational performance, public sector, mediator","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74115374","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 FAKTOR-FAKTOR DETERMINAN KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT 分析能力决定因素和审计师对审计质量的独立分析因素

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-04-15 DOI: 10.32832/NERACA.V16I1.4594

Azolla Degita Azis, M. I. Sundarta, Amanda Amalia Imvie

{"title":"ANALISIS FAKTOR-FAKTOR DETERMINAN KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT","authors":"Azolla Degita Azis, M. I. Sundarta, Amanda Amalia Imvie","doi":"10.32832/NERACA.V16I1.4594","DOIUrl":"https://doi.org/10.32832/NERACA.V16I1.4594","url":null,"abstract":"Penelitian ini bertujuan untuk menguji apakah kompetensi dan independensi auditor dapat mempengaruhi kualitas audit pada Kantor Akuntan Publik di Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode PLS (Partial Least Square). Data yang digunakan berupa data primer yang berasal dari kuesioner. Teknik pengambilan sampel menggunakan random sampling. Hasil penelitian menunjukkan bahwa auditor perlu meningkatkan pengetahuan dan independensinya untuk meningkatkan kualitas audit. Hasil penelitian ini dapat menjadi literatur tambahan di bidang akuntansi dan audit keuangan, serta bagi para praktisi di Indonesia bahwa kompetensi dan independensi auditor dapat meningkatkan kualitas audit, sehingga dapat menimbulkan persepsi kualitas audit dari investor. Salah satu implikasi dari penelitian ini adalah bahwa hubungan auditor-klien (auditor tenure) dapat meningkatkan kualitas audit. Untuk penelitian selanjutnya disarankan untuk melakukan penelitian dengan sampel penelitian yang lebih banyak dan objek penelitian yang berbeda sehingga diharapkan menghasilkan kesimpulan penelitian yang bervariasi yang dapat dijadikan pertimbangan bagi para regulator.Kata Kunci: Independensi Auditor; Kompetensi Auditor; Kualitas Audit","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80355626","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

ANALISIS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA (STUDI KASUS PADA DESA CIBITUNG WETAN) 改善农村资金管理分析(CIBITUNG WETAN村案例研究)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-04-15 DOI: 10.32832/NERACA.V16I1.4589

Hurriyaturrohman, Indupurnahayu, Pindi Septianingsih

{"title":"ANALISIS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA (STUDI KASUS PADA DESA CIBITUNG WETAN)","authors":"Hurriyaturrohman, Indupurnahayu, Pindi Septianingsih","doi":"10.32832/NERACA.V16I1.4589","DOIUrl":"https://doi.org/10.32832/NERACA.V16I1.4589","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk mengetahui proses penggunaan Dana Desa yang dilakukan oleh pihak pemerintah Desa Cibitung Wetan sesuai dengan prosedur yang ada dan memiliki pengaruh terhadap pembangunan daerah. Serta untuk mengetahui keterbatasan yang mempengaruhi pengelolaan Dana Desa dalam meningkatkan pembangunan di Desa Cibitung Wetan. Metode pengumpulan data dalam penelitian ini adalah data primer dan sekunder yang berasal dari wawancara dan observasi pada Desa Cibitung Wetan. Selanjutnya hasil penelitian dianalisis menggunakan metode analisis deskriptif kualitatif dimana menggambarkan bagaimana pengelolaan dana desa dalam meningkatkan pembangunan desa. Hasil penelitian ini menunjukkan bahwa Pengelolaan Dana Desa dalam meningkatkan pembangunan Di Desa Cibitung Wetan pada tahap pelaporan termasuk dalam kategori sudah efektif sesuai dengan anggaran yang sudah ditetapkan dan direncanakan dalam. Pada pelaporan, penerapan penyajian laporan realisasi anggaran di Desa Cibitung Wetan secara keseluruhan sudah sesuai dengan PSAP No. 02, dan telah menyajikan unsur-unsur laporan realisasi anggaran.Kata kunci : Pengelolaan; Dana Desa; Pembangunan","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72978555","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

DAMPAK OPINI AUDIT TERHADAP REAKSI PASAR SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 审计意见对股市反应对印尼证券交易所制造商的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2021-04-15 DOI: 10.32832/neraca.v16i1.4580

Supriati -, Enggar Diah Puspa Arum, Gandy Wahyu Maulana Zulma

{"title":"DAMPAK OPINI AUDIT TERHADAP REAKSI PASAR SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Supriati -, Enggar Diah Puspa Arum, Gandy Wahyu Maulana Zulma","doi":"10.32832/neraca.v16i1.4580","DOIUrl":"https://doi.org/10.32832/neraca.v16i1.4580","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dampak opini audit wajar tanpa pengecualian dan opini audit wajar tanpa pengetahuan dengan paragraf penjelas terhadap reaksi pasar saham yang diukur dengan abnormal return. Metode penelitian ini menggunakan metode studi peristiwa. Sampel yang digunakan adalah perusahaan manufaktur yang mengumumkan opini audit wajar tanpa pengecualian dan opini audit wajar tanpa pengecualian dengan paragraf penjelas yang terdaftar di Bursa Efek Indonesia periode 2017-2019, yaitu sebanyak 218 perusahaan untuk opini audit wajar tanpa pengecualian dan 116 perusahaan untuk opini audit wajar tanpa pengecualian dengan paragraf penjelas. Hasil penelitian ini menunjukkan bahwa opini audit wajar tanpa pengecualian dengan paragraf penjelas berpengaruh negatif dan signifikan terhadap abnormal return pada hari kedua setelah pengumuman opini audit, sedangkan pengumuman opini audit wajar tanpa pengecualian tidak berpengaruh terhadap abnormal return. Implikasi dari penelitian ini diantaranya adalah investor hendaknya cermat dalam membaca reaksi pasar agar dapat memperoleh pengembalian saham sesuai dengan yang diharapakan.Kata Kunci: Opini Audit Wajar Tanpa Pengecualian; Opini Audit Wajar Tanpa Pengecualian dengan Paragraf Penjelas; Abnormal Return","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"272 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79690211","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