Jurnal Kajian Akuntansi最新文献

{"title":"The Effect Of Budget Planning, Human Resource Competence And Organizational Commitment On Budget Absorption In The North Sumatera Regional Police Satker","authors":"Dion Sofianto Purba, E. Sari","doi":"10.29313/ka.v23i1.8212","DOIUrl":"https://doi.org/10.29313/ka.v23i1.8212","url":null,"abstract":"The purpose of this research is basically to be able to find out, test and analyze the effect of budget planning, human resource competence, organizational commitment to budget absorption in the North Sumatra Regional Police. The research used a qualitative descriptive method with a survey approach. Meanwhile, the data analysis used the SEM-PLS approach. The research findings resulted : First, budget planning does not have a significant effect on budget absorption in the North Sumatra Regional Police. Second, the competence of human resources does not have a significant effect on budget absorption in the North Sumatra Regional Police. Third, organizational commitment has a significant effect on budget absorption in the North Sumatra Regional Police. ","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85341338","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}

{"title":"Bridging The Gap Between Basic Financial Accounting Knowledge In High School And Higher Education (College)","authors":"E. T. Manurung, Felisia Felisia, Puji Rahayu, Monica Paramita R. Putri Dewanti, Arthur Purboyo","doi":"10.29313/ka.v23i1.9062","DOIUrl":"https://doi.org/10.29313/ka.v23i1.9062","url":null,"abstract":"From observing the phenomenon of the gap between basic financial accounting learning materials in the middle-high level of education and high level of education, the team of lecturers from the accounting study program have been motivated as follows: Unpar seeks to equalize the knowledge of the two educational strata by using sharing method. The aim is to bridge the gap in accounting material in high school with basic financial accounting material in collegeThis research with analytical descriptive method uses a sample of high school teachers who are willing to participate in this sharing program through a webinar with a zoom meeting platform held in 2020 and 2021. The activity was attended by 14 SMA and SMK with eighteen teachers and one hundred and twenty eight students. Materials regarding adjustment journals and plant and intangible assets have been taught according to the teacher's request. The material is presented in the form of a two-way discussion so that the facilitator and participants can discuss in depth, while the activity for students is an introduction to the accounting profession.The knowledge enrichment of accounting material related to today's business practices that can be applied in teaching and learning activities in high school is recognized by the teachers as very useful and accompanied with high enthusiasm during the sharing. In turn, their high school graduates understand this material better and can take the same courses in college better. This will form the building of accounting knowledge in students in the future.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87472576","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}

{"title":"The Effect Of Financial Distress And Audit Delay On Auditor Switching On Banking Companies Listed On The Indonesia Stock Exchange","authors":"D. Deliana, Abdul Rahman, Lifian Monica, Ariama Susanti","doi":"10.29313/ka.v23i1.9318","DOIUrl":"https://doi.org/10.29313/ka.v23i1.9318","url":null,"abstract":"This study aims to prove the effect of financial distress and audit delay on auditor switching. The study was conducted in banking companies listed on the Indonesia Stock Exchange. The population of this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. in 2016-2019 as many as 45 companies. Determination of the sample using purposive sampling using certain criteria, companies that meet the criteria are 37 companies with 4 years of observation, so the number of observations in this research is 148. Tests were carried out using logistic regression analysis with the help of SPSS software. The results of this study indicate that financial distress and audit delay have no effect on auditor switching.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"262 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76556418","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}

{"title":"Intellectual Capital Performance Of State-Owned Enterprises In Indonesia","authors":"R. Rachmawati, D. Deliana, Rini Lestari","doi":"10.29313/ka.v23i1.9079","DOIUrl":"https://doi.org/10.29313/ka.v23i1.9079","url":null,"abstract":"Tujuan penelitian ini untuk mengukur kinerja pengelolaan modal intelektual di Badan Usaha Milik Negara dengan menggunakan model Pulic dikenal dengan Value Added Intellectual Capital. Data yang digunakan adalah laporan keuangan BUMN tahun 2020. Hasil kajian menunjukkan 10 BUMN dengan kategori top performance dan 11 BUMN dengan kategori bad performance. Implikasi penilaian ini mendorong BUMN untuk terus membenah dalam memanfaatkan modal intelektual untuk menciptakan nilai agar mampu bertahan dan memiliki daya saing di Era Pengetahuan saat ini.The purpose of this study is to measure the performance of intellectual capital management in State-Owned Enterprises using the Pulic’s model known as Value Added Intellectual Capital. The data used is the financial statements of SOEs for 2020. The results of the study show 10 SOE’s in the top performance category and 11 SOE’s in the bad performance category. The implications of this assessment encourage SOE’s to continue to improve in utilizing intellectual capital to create value in order to be able to survive and have competitiveness in the current Knowledge Age.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81718416","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}

{"title":"Factors Affecting Transparency And Accountability Of Village Fund Allocation Management","authors":"Neni Nurhayati, A. Hamzah, O. Puspasari, Sri Wijayatri","doi":"10.29313/ka.v23i1.7240","DOIUrl":"https://doi.org/10.29313/ka.v23i1.7240","url":null,"abstract":"This study aims at analzing the effect of presentation of accountability reports and accessibility toward transparency and accountability of village allocation management (ADD). The method used in this research is descriptive and verification method. The sampling technique used is purposive sampling obtaind 102 respondents. The data analysis technique used is Structure Equation Modeling (SEM). The results of the study are presentation of accountability reports and accessibility has positive effect on transparency of village allocation management (ADD), presentation of accountability reports and accessibility has positive effect on accountability of village allocation management (ADD).    ","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"45 18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90364442","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}

{"title":"Authentic Leadership and Whistleblowing: The Mediating Roles of Trust and Moral Courage","authors":"A. Pulungan, Kadek Jenitha Ayunda Tirtaning Sari, S. Maharsi, Albert Hasudungan","doi":"10.33603/jka.v5i2.5424","DOIUrl":"https://doi.org/10.33603/jka.v5i2.5424","url":null,"abstract":"AbstractStudies have shown that internal whistleblowing is an effective way to reduce unethical behavior and fraud risk in organizations. This study aims to empirically examine the mediating effects of affective trust and moral courage on the relationship between authentic leadership and employees internal whistleblowing intention. A convenience sampling method was utilized because the respondents were specific and there was no available public information about them. The survey was sent online to respondents who worked in a private company in Indonesia that applied a whistleblowing policy. One hundred sixty-three responses were analyzed by using SMART PLS 3. The findings suggest that both affective trust and moral courage improve the effects of authentic leadership on their employees intention to report fraud through internal channels. A leader with authentic attributes promotes employees' trust in their leader and improves their moral courage so they are more willing to report fraud to internal parties, including their leaders. Hence, this research demonstrates the significance of a good control environment in companies.Keywords: Affective trust; Authentic leadership; Internal whistleblowing intentions; Moral courage.Abstrak Studi telah menunjukkan bahwa pelaporan pelanggaran secara internal merupakan cara yang efektif untuk mengurangi perilaku tidak etis dan risiko kecurangan di dalam organasisasi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh mediasi kepercayaan afektif dan keberanian moral terhadap hubungan antara kepemimpinan otentik dengan intensi pegawai melakukan pelaporan pelanggaran secara internal. Metode sampel convenience digunakan oleh karena responden yang spesifik dan ketiadaan informasi publik mengenai mereka. Survei dikirimkan secara online kepada responden yang bekerja di sebuah perusahaan swasta di Indonesia yang telah menerapkan kebijakan pelaporan pelanggaran. Seratus enam puluh tiga respon dianalisa dengan menggunakan SMART PLS 3. Hasil penelitian menunjukkan bahwa baik kepercayaan afektif maupun keberanian moral meningkatkan pengaruh kepemimpinan otentik terhadap untensi pegawai melaporkan kecurangan melalui jalur internal. Seorang pemimpin yang memiliki atribut otentik meningkatkan kepercayaan pegawai kepada pimpinan dan keberanian moral pegawai sehingga pegawai lebih mau melaporkan kecurangan kepada pihak-pihak internal, termasuk pimpinan mereka. Oleh sebab itu, penelitian menunjukkan pentingnya lingkungan pengendalian yang baik di dalam perusahaan.Katakunci: Intensi pelaporan pelanggaran secara internal; keberanian moral; kepercayaan afektif; kepemimpinan otentik.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49094908","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}

{"title":"Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees","authors":"Prianto Budi Saptono, Ismail Khozen, Cyntia Ayudia","doi":"10.33603/jka.v5i2.5242","DOIUrl":"https://doi.org/10.33603/jka.v5i2.5242","url":null,"abstract":"AbstractDue to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision.Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41362010","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}

{"title":"Dampak Peran Komitmen Organisasional, Teknologi Informasi, Sistem Penghargaan dan Hukuman terhadap Pengukuran Kinerja Organisasional","authors":"Suryo Pratolo, Hafiez Sofyani, A. Mukti","doi":"10.33603/jka.v5i2.4782","DOIUrl":"https://doi.org/10.33603/jka.v5i2.4782","url":null,"abstract":"","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44916216","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}

{"title":"Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia","authors":"Bambang Leo Handoko","doi":"10.33603/jka.v5i2.5101","DOIUrl":"https://doi.org/10.33603/jka.v5i2.5101","url":null,"abstract":"Cases of fraud are increasing from year to year and the costliest type of fraud is financial statement fraud which causes substantial losses for the company and users of financial statement. The aim of this research is to analyze fraud hexagon on detecting financial statement fraud of banking companies listed in Indonesia Stock Exchange for the period 2015-2019. The research population is 46 banking companies listed in Indonesia Stock Exchange. Purposive sampling method is used on this research. The sample chosen with matching criteria is 41 companies with a total observation of 205. Logistic regression method is used to analyze data and data processing was performed with IBM SPSS 26. The research results indicated that the financial target, external pressure, ineffective monitoring, change in auditor, c hange in director, and frequent number of CEO’s picture do not have an effect in detecting financial statement fraud on listed banking companies. Meanwhile, collusion has an effect in detecting financial statement fraud on listed banking companies.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42938110","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}

{"title":"Apakah Kompensasi Eksekutif Bank dapat Mempengaruhi Manajemen Laba ?","authors":"Z. Azmi, Riyadi Aprayuda","doi":"10.33603/jka.v5i2.4871","DOIUrl":"https://doi.org/10.33603/jka.v5i2.4871","url":null,"abstract":"The purpose of this study is to see how the role of compensation given to executives in earnings management in Indonesian banking. Specifically, this study empirically examines executive compensation against the level of bank discretionary accruals. This study uses panel data from bank companies whose shares are listed on the Indonesia Stock Exchange for 5 years (2015-2019) involving 30 banks consisting of 150 observations. Data were analyzed using panel data regression with a random effect model. The results showed that compensation has a positive effect on discretionary accruals. This finding underline that the provision of compensation has not succeeded in aligning conflicts of interest as agency cost in Indonesian banking. As a practical contribution, this research can be used as a basis for banking decision making regarding the treatment of compensation for CEOs or directors, especially for banks.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48131892","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}