Jurnal Akuntansi Aktual最新文献

{"title":"Determinan kemampuan pemeriksa dalam mendeteksi fraud","authors":"Puspi Wulan Dari, Wahyudin Nor, R. Rasidah","doi":"10.17977/um004v8i22021p085","DOIUrl":"https://doi.org/10.17977/um004v8i22021p085","url":null,"abstract":"Fraudulent behavior continues to happen, showing that the eradication of this act is difficult. Fraud has costed a lot to the economy of the country. Hence, based on the UUD 1945, the government forms The Audit Board of The Republic Indonesia (BPK RI) which is an independent body that was responsible for auditing, management and financial responsibility of the state. This research aims to investigate the effect of examination experience, red flags, audit time budget pressure, workload, and personality type with the ability to detect fraud. This study used saturated sample method or census with the population of 32 independent BPK RI examiners in East Kalimantan Province. The data was collected through an online questionnaire and analyzed by using a multiple linear regression. The results of this study indicate that the audit experience and red flags variables affect the ability to detect fraud. Meanwhile, the audit time budget pressure, professional skepticism, workload, and personality type have no effect on the ability to detect fraud. This study can be used as a guide for examiners in carrying out their responsibilities, especially in detecting fraud.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48338365","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":"Model altman z-score modification sebagai early warning system untuk memprediksi financial distress UMKM di kabupaten Banyuwangi Indonesia","authors":"D. Kurniawansyah, Dian Agustia","doi":"10.17977/um004v8i22021p139","DOIUrl":"https://doi.org/10.17977/um004v8i22021p139","url":null,"abstract":"The aim of this study is to predict financial distress in Micro, Small, and Medium Enterprises (MSME) in Banyuwangi by using the Altman Z-score modification model from 2016 to 2019. This study involves 100 MSMEs registered in Creative House of Banyuwangi Regency. The data is obtained from the 2016 to 2018 businesses’ financial statement between 2016 until 2018. The data then was analysis by using a descriptive analysis. The results of this study show that the majority of MSMEs have financial distress. These results contribute to the mapping of the financial conditions of MSME, and hence, it becomes an early sign to mitigate bankcruptcy risk for business actors and local governments to maintain the financial performance of MSMEs. Financial stability of MSMEs might reduce the poverty gap, strengthen regional and national economies and create new job opportunities. Keyword: Financial Distress; Altman Z-Score Modification; Peringatan Dini, Prediction","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46573587","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":"Pengaruh non-financial distress, koneksi politik, dan intensitas persediaan terhadap tax avoidance","authors":"Dudi Pratomo, Kurnia Kurnia, Annisa Maulani","doi":"10.17977/um004v8i22021p107","DOIUrl":"https://doi.org/10.17977/um004v8i22021p107","url":null,"abstract":"Abstract The purpose of this study is to analyze the relationship among non-financial distress, political connections, and inventory intensity and tax avoidance. The study was conducted on all pharmaceutical sub-sector companies from 2013 to 2018. We used data from the financial statements from the companies’ official websites and the IDX website. The data were analyzed using panel data regression. We find that nonfinancial distress and political connections affect tax avoidance practices. However, inventory intensity has no influence on tax avoidance practices. Abstrak Tujuan penelitian ini adalah untuk menganalisis hubungan non-financial distress , koneksi politik, dan intensitas persediaan terhadap tax avoidance. Populasi penelitian adalah seluruh perusahaan subsektor farmasi dari 2013 hingga 2018. Data diperoleh dari laporan keuangan yang terdapat pada website resmi perusahaan dan BEI. Data pada penelitian ini dianalisis menggunakan regresi data panel. Penelitian ini menemukan bahwa non-financial distress dan koneksi politik dapat mempengaruhi pengaruh praktik tax avoidance. Akan tetapi, intensitas persediaan tidak dapat mempengaruhi praktik tax avoidance.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46556461","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":"Peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan pada digital business","authors":"Safarudin Hisyam Tualeka, Dewi Noor Fatikhah Rokhimakhumullah, Devi Nur Cahaya Ningsih","doi":"10.17977/um004v8i22021p097","DOIUrl":"https://doi.org/10.17977/um004v8i22021p097","url":null,"abstract":"Abstract This study aims to examine the role of information technology on financial administrative order and tax compliance. We collected data through a survey on 136 digital business or startups owners/financial managers in Malang. The results show that the use of information technology has a positive effect on financial administration order; financial administration order has a positive effect on tax compliance; and the use of information technology has a positive effect on tax compliance mediated by the financial administration order. This research contributes to the knowledge by determining the relationship between the use of information technology and financial administration order as well as tax compliance to increase tax revenue in Indonesia. The digital businesses or startups use technology to maintain businesses’ financial administration order and hence, make easier calculation of taxable amounts. This research implies that the easiness of taxes payment through the online tax administration is expected to improve startup’s tax compliance from the financial administration orderliness in fulfilling the tax obligations. Abstrak Penelitian ini bertujuan untuk menguji pengaruh peran teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan. Data dikumpulkan dengan menggunakan metode survei terhadap 136 manajer keuangan dan direktur/pemilik digital business atau startup di Kota Malang. Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi berpengaruh positif terhadap ketertiban administrasi keuangan; ketertiban administrasi keuangan berpengaruh positif terhadap kepatuhan perpajakan; dan penggunaan teknologi informasi berpengaruh positif terhadap kepatuhan perpajakan dengan dipengaruhi oleh ketertiban administrasi keuangan. Kontribusi dari penelitian ini adalah untuk mengetahui keterkaitan antara peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan pajak, sehingga diharapkan dapat meningkatkan penerimaan pajak di Indonesia. Sektor bisnis digital atau startup berhubungan dengan penggunaan teknologi dalam pengelolaan ketertiban administrasi keuangan sehingga akan mempermudah perhitungan jumlah pajak terutang. Penelitian ini berimplikasi pada kemudahan pembayaran pajak secara online yang diharapkan dapat meningkatkan kepatuhan perpajakan startup disertai dengan ketertiban administrasi keuangan dalam memenuhi kewajiban perpajakan.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47459584","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":"Reaksi pasar modal terhadap kebijakan buyback saham tanpa persetujuan RUPS","authors":"Serly Calista Asiali, Bety Nur Achadiyah","doi":"10.17977/um004v8i22021p149","DOIUrl":"https://doi.org/10.17977/um004v8i22021p149","url":null,"abstract":"Abstract This study aims to investigate the market’s reaction to the announcement of a stock buyback policy without the authorization of Annual General Meeting (AGM), as evidenced by abnormal returns within the window periods. A paired sample t-test was applied to compare the abnormal return before and after the announcement of the share buyback by Otoritas Jasa Keuangan (OJK) policy. The results show that there are no significant difference in abnormal return before and after the announcement. However, the market still responds to this information as can be observed by the difference in the average abnormal return. It demonstrates that the announcement of the stock buyback scheme without AGM authorization still provides information. Abstrak Penelitian ini bertujuan untuk melihat dampak pengumuman buyback saham tanpa persetujuan Rapat Umum Pemegang Saham (RUPS) di pasar modal yang ditunjukkan oleh keberadaan abnormal return selama window period. Uji paired sample t-test digunakan untuk membandingkan abnormal return sebelum dan sesudah peristiwa diumumkannya kebijakan buyback saham oleh Otoritas Jasa keuangan (OJK). Hasil uji tersebut menunjukkan bahwa tidak terdapat perbedaan abnormal return yang signifikan sebelum dan sesudah pengumuman kebijakan buyback saham tanpa persetujuan RUPS. Namun demikian, pasar tetap merespon informasi tersebut dengan adanya perbedaan rata-rata abnormal return. Hal ini mengindikasikan bahwa pengumuman buyback saham tanpa persetujuan RUPS memiliki kandungan informasi.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47535785","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":"Intensi adopsi e-commerce dan aplikasi sistem akuntansi","authors":"Ferry Kosadi, Rama Chandra Jaya*, Deni Hamdani","doi":"10.17977/um004v8i22021p115","DOIUrl":"https://doi.org/10.17977/um004v8i22021p115","url":null,"abstract":"The purpose of this research is to analyze behavioral intention to conduct online selling and adopt accounting applications, and its effect on the actual use. The research was conducted from the planning and online selling processes through e-commerce platform to the preparation of financial reports by application to measure the intention to adopt and the actual usage of information technology. The study indicates that actual usage of accounting technology is influenced by intention to adopt, with the main factors consisting of the compatibility and observability of the technology. Complexity, relative advantage, and triability are not the obstacles to adopt the accounting technology as long as the technology is userfriendly and easy to observe. Awareness of the importance of accounting information system application and the difficulty of manual accounting processes is the driver of the intention to adopt accounting technology. There are good opportunities to increase digital literacy skills through technology diffusion, which is focused on transforming business technology along with material adjustments and eliminating inhibiting factors such as difficulties in accessing digital devices and their usage.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46731297","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":"PENGARUH MOTIVASI TERHADAP SEMANGAT KERJA KARYAWAN PADA CV. LANCAR JAYA DESA KARSA JAYA BELITANG JAYA OKU TIMUR","authors":"Iin Afrina","doi":"10.47232/aktual.v18i2.65","DOIUrl":"https://doi.org/10.47232/aktual.v18i2.65","url":null,"abstract":"Permasalahan yang dihadapi CV. Lancar Jaya Desa Karsa Jaya Belitang Jaya OKU Timur adalah bagaimana pengaruh motivasi terhadap semangat kerja karyawan. Hipotesis yang diajukan adalah Motivasi berpengaruh kuat terhadap semangat kerja karyawan pada CV. Lancar Jaya Desa Karsa Jaya Belitang Jaya OKU Timur.Teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dokumentasi, dan kuisioner serta studi kepustakaan. Dari hasil perhitungan diperoleh hasil angka angka r = 0,551. setelah dikonsultasikan dengan standar konservatif ternyata 0,551 terletak antara 0,400 – 0,599 yang termasuk pada korelasi sedang. Kemudian untuk menjawab uji hipotesis yang diajukan pada bab sebelumnya mempunyai hubungan atau tidak, maka di uji dengan uji hipotesa dan didapat to = 1,868 maka apabila dihubungkan dengan t nilai pada tingkat kepercayaan 0,95 yang berarti tingkat kesalahannya 0,05 adalah t hitung lebih besar dari t tabel (1,868 lebih besar 1,860), maka hipotesis yang diajukan adalah menolak hipotesis nol ( Ho ) dan menerima hipotesis alternatif (Ha).","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89245398","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":"Akuntansi potali: membangun praktik akuntansi penjualan di pasar tradisional (studi etnometodologi islam)","authors":"M. Thalib, Supandi Rahman, M. Abdullah, Y. Gobel","doi":"10.17977/UM004V8I12021P025","DOIUrl":"https://doi.org/10.17977/UM004V8I12021P025","url":null,"abstract":"Abstract This study aims to construct the efforts of traders to conduct sales accounting practices in traditional market Gorontalo. Research in sales accounting based on local wisdom is important to maintain the accounting sustainability in Indonesia. Islamic ethnomethodology is the approach used in this research. There are 5 stages of data analysis comprising of: amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The research finds two ways of selling accounting practices which are bargaining and giving bonus cake. These methods are driven by the spirits of Gorontalo Islamic culture, patience, persistence, and brotherhood. The spirits exist because the sellers have demand on income that represents blessing from God. The findings of this research are important because the existence of sales accounting based on Gorontalo’s cultural values have been successfully explored and proven. Abstrak Penelitian ini bertujuan untuk merumuskan cara pedagang di pasar tradisional Gorontalo mempraktikkan akuntansi penjualan. Penelitian akuntansi penjualan berbasis kearifan lokal penting untuk dilakukan sebagai upaya untuk menjaga kelangsungan akuntansi di Indonesia. Etnometodologi Islam adalah pendekatan yang digunakan dalam riset ini. Terdapat 5 tahap analisis data yaitu: amal, ilmu, iman, informasi wahyu, dan ihsan (amiiin). Hasil penelitian menemukan dua cara praktik akuntansi penjualan yaitu: tawar menawar dan memberikan bonus kue. Kedua cara tersebut digerakkan oleh semangat budaya Islam Gorontalo berupa kesabaran, kegigihan, dan persaudaraan. Semangat tersebut hidup karena para penjual ingin mendapatkan rejeki yang merupakan berkah dari Tuhan. Temuan riset ini penting karena berhasil menggali serta menunjukkan keberadaan akuntansi penjualan berbasis nilai budaya Gorontalo.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48155113","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":"PENGARUH MOTIVASI TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA KOPERASI PEMBIAYAAN SYARIAH (KSPP) OKU TIMUR","authors":"Muhammad Nuh Hudawi","doi":"10.47232/AKTUAL.V18I2.69","DOIUrl":"https://doi.org/10.47232/AKTUAL.V18I2.69","url":null,"abstract":"Work effectiveness is a measure and the ability to carry out the functions, tasks, programs, or missions of an organization or company according to predetermined targets (quantity, quality, and time). To find out the influence of motivation and work effectiveness at the East OKU Belitang Islamic Financing Cooperative (KSPPS), a study was conducted and obtained the results of the correlation data between motivation and work effectiveness of employees, it can be obtained the number 0.528 and the percentage level = 27.8%. So to answer the hypothesis that has been proposed previously, namely the Effect of Motivation and Work Effectiveness of Employees in the Belitang OKU Timur Sharia Financing Cooperative (KSPPS) is not proven. To answer the hypothesis that has been put forward using the hypothesis test formula, obtained (t) table = 1,860, while (t) arithmetic = 1.752 which can be concluded that (t) arithmetic <(t) table or (t count is smaller than t table) so that the hypothesis proposed in the previous chapter is not proven, because the correlation is moderate.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81781053","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":"PENGARUH PENGAWASAN TERHADAP DISIPLIN KERJA KARYAWAN PADA KSP PEMBIYAAN SYARIAH (KSPPS) BELITANG III OKU TIMUR","authors":"Darmanah Darmanah","doi":"10.47232/aktual.v18i1.50","DOIUrl":"https://doi.org/10.47232/aktual.v18i1.50","url":null,"abstract":"Setiap perusahaan haruslah berusaha untuk memanfaatkan potensi yang ada serta mengelola sumber-sumber daya manusia dan faktor-faktor produksinya secara efektif dan efisiensi melalui penggunaan sumber daya manusia. Setiap usaha tidak mungkin dapat lepas dari manusia, karena manusialah yang mengelolanya. Pada hakikatnya kedisiplinan dianggap sebagai bentuk pelatihan yang baik, kedisiplinan merupakan salah satu fungsi manajemen sumber daya manusia yang terpenting karena semakin baik disiplin seorang pekerja akan semakin tinggi produktivitas yang dapat dicapai oleh karyawan. Permasalahan yang ada pada KSP Pembiayaan Syariah (KSPPS) Belitang III OKU Timur adalah “ Bagaimana pengaruh Pengawasan terhadap Disiplin Kerja Karyawan, dan tujuan yang dicapai adalah untuk mengetahui  pengaruh Pengawasan terhadap Disiplin Kerja Karyawan. Hipotesis yang diajukan adalah “Adanya pengaruh yang kuat antara Pengawasan terhadap Disiplin Kerja Karyawan pada pada KSP Pembiayaan Syariah (KSPPS) Belitang III OKU Timur.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84787008","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}