Jurnal Kajian Akuntansi最新文献

The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems IT 治理和 IT 能力对民办高等教育机构绩效的影响：绩效管理系统的中介作用

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a17

T. Utami, Suryo Pratolo

{"title":"The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems","authors":"T. Utami, Suryo Pratolo","doi":"10.33603/jka.vol7.no2.a17","DOIUrl":"https://doi.org/10.33603/jka.vol7.no2.a17","url":null,"abstract":"This study examines the effect of information technology (IT) governance and IT capability on the organizational performance of private Higher Education Institutions (HEI) with a performance management system as a mediating variable. This quantitative study uses primary data from questionnaires distributed to respondents online. Respondents in this study were 270 management and IT management of private universities on the island of Sumatra. This study used a sample of 90 private HEIs. Furthermore, the data was processed using Partial Least Square (PLS) technique. The results are that the performance management system partially mediates IT governance with organizational performance, while IT capability mediates fully with organizational performance. IT capabilities can encourage organizational performance through a good performance management system. Theoretically, it contributes to implementing technological resources mobilized in the performance management system to improve college performance. College management should consider developing technology and performance measurement systems to achieve sustainable competitive advantage.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"311 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012523","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

Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information 公司治理、财务业绩和宏观经济：银行盈利能力信息的影响

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a2

Andry Priharta, Nur Asni Gani, Azizatul Munawaroh, Tri Ananto

{"title":"Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information","authors":"Andry Priharta, Nur Asni Gani, Azizatul Munawaroh, Tri Ananto","doi":"10.33603/jka.vol7.no2.a2","DOIUrl":"https://doi.org/10.33603/jka.vol7.no2.a2","url":null,"abstract":"\u0000Banks are institutions with stringent regulations related to corporate governance implementation and the demand for high financial performance. Macroeconomic conditions significantly affect the financial performance, including profitability, of banks. The study focused on Indonesia's four state-owned banks, Bank Tabungan Negara (BBTN), Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). The research sample or saturated sample was the entire population. The 10-year observation period ran from 2011 to 2020. The panel data regression model with a common effect was used to evaluate the data. The data showed that CGPI and LDR had no discernible impact on profitability. While NPL and FOREX had a large negative impact on profitability as evaluated by ROA, CAR, NIM, SIZE, and BIRATE had a significant positive impact. All independent factors simultaneously have a major impact on profitability. All independent factors were able to explain their impact on profitability to a degree of 94.39%, according to adjusted R-squared, while other variables outside the model were responsible for the remaining effects.\u0000","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"23 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012033","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

Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia 收益管理与税收最小化：印度尼西亚账面税率差异的综合分析

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a3

Muhammad Hammam Al Hashfi, Dwi Martani

{"title":"Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia","authors":"Muhammad Hammam Al Hashfi, Dwi Martani","doi":"10.33603/jka.vol7.no2.a3","DOIUrl":"https://doi.org/10.33603/jka.vol7.no2.a3","url":null,"abstract":"The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD). A quantitative approach was employed, utilizing multiple regression models, descriptive statistics, model testing, classical assumption testing, and hypothesis testing through Eviews 12 software on a sample of 671 observations from 61 companies listed on the IDX from 2011 to 2021. The results reveal a significant positive relationship between ABTD and both AEM and REM through overproduction. However, no significant relationship was found between REM and abnormal operating cash flow. Interestingly, a strong negative correlation was discovered between tax avoidance and earnings management through discretionary spending. These findings suggest that accrual management practices are associated with higher levels of tax avoidance, while discretionary spending for earnings management tends to decrease it. The implications of this study provide insights into potential earnings management techniques that can enhance corporate efforts to reduce tax payments and maximize profits while serving as a warning for potential tax avoidance activities.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"273 9‐13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012946","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

Framing Analysis: Do Illegal Online Loans Have Fraud 框架分析：非法网贷是否存在欺诈行为

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a12

S. Irwandi, Nanang Shonhadji

{"title":"Framing Analysis: Do Illegal Online Loans Have Fraud","authors":"S. Irwandi, Nanang Shonhadji","doi":"10.33603/jka.vol7.no2.a12","DOIUrl":"https://doi.org/10.33603/jka.vol7.no2.a12","url":null,"abstract":"This study aims to examine how the framing of news illegal online loan fraud in online mass media which is then used as information to find out the causes of the fraudulent practices. The Pan and Kosicki framing analysis method, which was extended with the fraud hexagon theory, were used. The sites in this study were online mass media, particularly tribunnews.com and kompas.com, reporting cases of fraud committed by illegal online lending companies. The results of the framing analysis on the news published by Tribunnews.com show that illegal online lending companies have committed fraudulent practices to their customers and their existence is very disturbing to the public. Kompas.com uses a more preventive method by revealing the ways that the people should do to avoid these traps and fraud. The results of the analysis using the fraud hexagon theory show that fraudulent practices committed by illegal online lending companies are caused by pressure from capital owners, information technology capabilities owned, broad market opportunities, rationalization that people need fast funds, ego, and binding agreements as a form of collusion. The increasing role of the government in providing protection for the public in online transactions is an important implication of this research.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141011770","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

Corporate Investment and Corporate Performance: Do Crisis Matter? 企业投资与企业绩效：危机重要吗？

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a18

Estu Widarwati, Muhamad Mugi Nugraha, Nunik Nurmalasari, E. W. E. Wityasminingsih

{"title":"Corporate Investment and Corporate Performance: Do Crisis Matter?","authors":"Estu Widarwati, Muhamad Mugi Nugraha, Nunik Nurmalasari, E. W. E. Wityasminingsih","doi":"10.33603/jka.vol7.no2.a18","DOIUrl":"https://doi.org/10.33603/jka.vol7.no2.a18","url":null,"abstract":"Corporate performance is an achievement of success from a series of corporate activities in several predetermined strategies. Investing in goods and capital increases the firm's value and therefore the firm's performance will be different during the economic crisis and normal conditions. The study aims to examine the relationship between corporate investment and corporate performance. Furthermore, this study also does a different test of the corporate investment effect on corporate performance between the normal and crisis periods. We use the Capital Expenditure and Net Working Capital as measurements of corporate investment and firm performance proxied by operating profit margin. The sample used are 243 non-financial industries firms listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, then there is 1215 observation data. The data were analyzed descriptively, and then panel data regression was used for testing the hypotheses. The results showed that the company's investment had a positive effect on the company's performance and there was a significant difference in these influences in both normal and crises periods. This finding has implications that companies can continue investing to improve their performance with economic growth as main consideration for investment decision-making.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"223 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141013024","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

Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information 公司治理的控制功能与会计收益信息的相关性

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a8

Azolla Degita Azis, M. I. Sundarta, Muhamad Nur Rizqi, Huriyaturrohman Huriyaturrohman

{"title":"Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information","authors":"Azolla Degita Azis, M. I. Sundarta, Muhamad Nur Rizqi, Huriyaturrohman Huriyaturrohman","doi":"10.33603/jka.vol7.no2.a8","DOIUrl":"https://doi.org/10.33603/jka.vol7.no2.a8","url":null,"abstract":"\u0000The relevance of accounting earnings information is needed to help users of financial statements to make a decision. This research intends to expand previous empirical studies by examining more comprehensive corporate governance variables, which are the proportion of audit committees and commissioners, the role of financial accounting experts in the audit committee, and ownership structure to increase the relevance of accounting earnings information. The aim of this research is to examine whether controlling function held by the company in order to perform good corporate governance can affect to the informativeness of accounting earnings in Indonesia. This research method uses Pooled Least Square (PLS) with total sample 327 firm-year observations of Indonesian public companies from 2017 to 2019. The result shows that the existence of effective controling function by multiple large shareholder, accounting expert, audit committee, and board size can increase the relevance of earnings information that rely on financial statement. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in manufacturing company in Indonesia that if a firm has good controlling function, it can provide relevant information about earnings to shareholders.\u0000","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"42 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141011423","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 Possibility of Sustainability Accounting Implementation in Village Owned Enterprise 村办企业实施可持续性会计的可能性

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a9

Putu Sukma Kurniawan, T. Sawarjuwono

引用次数: 0

The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information 数字化与环境、社会和治理在提高会计信息价值相关性中的作用

Jurnal Kajian Akuntansi Pub Date : 2024-05-05 DOI: 10.33603/jka.vol7.no2.a5

Clarissa Dominique Effendi Handajani, Y. Feliana, R. Eriandani

{"title":"The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information","authors":"Clarissa Dominique Effendi Handajani, Y. Feliana, R. Eriandani","doi":"10.33603/jka.vol7.no2.a5","DOIUrl":"https://doi.org/10.33603/jka.vol7.no2.a5","url":null,"abstract":"The acceleration of the Industrial Revolution by the Covid-19 pandemic has enhanced the urgency of digitalization. In addition, the issue of ESG (Environmental, Social, and Government) and the achievement of the triple bottom line have become a major concern for businesses. In contrast, previous research indicates a decline in the value relevance of EPS (Earnings per Share) and BVPS (Book Value per Share) and an enhance in value relevance of non-financial information. This study investigates the effect of digitalization and ESG on the value relevance of accounting information, focusing on EPS and BVPS. This study employs four models with 249 samples from the IDX from 2017 to 2021. Using multiple linear regression, it is determined that, despite the positive significant effect of digitalization and ESG score, the presence of such non-financial information does not enhance the value relevance of accounting information. Moreover, the combination of ESG and digitalization still unable to enhance the value relevance of accounting data. Due to the inefficiency and lack of reporting standard of digitalization and ESG implementation. Therefore, the company should effectively implement and report these data.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"323 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012024","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

EVALUATION ANALYSIS OF SAMOSIR REGENCY GOVERNMENT PERFORMANCE EVALUATION VIEWED FROM FINANCIAL REPORT INFORMATION 从财务报告信息看萨摩西尔政府绩效评价分析

Jurnal Kajian Akuntansi Pub Date : 2023-10-27 DOI: 10.29313/kajian_akuntansi.v24i2.2569

Talenta Emma Marbun, Santy Aji Sitohang, Sahala Purba

引用次数: 0

THE EFFECTIVENESS OF THE KANBAN METHOD IN DEVELOPING ACCOUNTING INFORMATION SYSTEMS FOR MSMEs 看板方法在中小微企业会计信息系统开发中的有效性

Jurnal Kajian Akuntansi Pub Date : 2023-10-27 DOI: 10.29313/kajian_akuntansi.v24i2.2563

Andhika Anandya, Rini Lestari, Rudy Hartanto, Edi Sukarmanto, Asri Suangga, Lukmanul Hakim

{"title":"THE EFFECTIVENESS OF THE KANBAN METHOD IN DEVELOPING ACCOUNTING INFORMATION SYSTEMS FOR MSMEs","authors":"Andhika Anandya, Rini Lestari, Rudy Hartanto, Edi Sukarmanto, Asri Suangga, Lukmanul Hakim","doi":"10.29313/kajian_akuntansi.v24i2.2563","DOIUrl":"https://doi.org/10.29313/kajian_akuntansi.v24i2.2563","url":null,"abstract":"This research analyzes the effectiveness of implementing the Kanban Method in developing a simple accounting information system for MSMEs in Bandung, particularly those under the guidance of PC Persis Banjaran. The study employs a qualitative approach with a triangulation method, which combines data from direct observations and interviews with system developers, business actors as prospective system users, and experts, as well as the analysis of relevant documents. The research findings demonstrate that the application of the Kanban Method in developing accounting information systems is quite effective. The Kanban Method enables system developers to become more adaptive and responsive in addressing changes in the development needs of information systems. This study reveals that the use of the Kanban Method in developing a simple accounting information system leads to improvements in data processing effectiveness, financial transaction calculations, and zakat reporting according to the needs of prospective system users. Keywords : Kanban, Accounting information system, MSMEs, Bandung, PC Persis Banjaran.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"16 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136316365","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