Jurnal Ilmiah Akuntansi dan Keuangan最新文献

{"title":"PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN SUSTAINABILITY REPORT","authors":"Susanti Widhiastuti, Eftianto Eftianto, Slamet Ahmadi","doi":"10.32639/jiak.v8i2.314","DOIUrl":"https://doi.org/10.32639/jiak.v8i2.314","url":null,"abstract":"This study aims to determine the effect of financial performance, on the value of the company with disclosure of sustainability report as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange and consistently included in the SRI-KEHATI Index from 2012-2016 as many as 19 companies. The selection of samples using purposive sampling method and the sample used in this study amounted to 14 companies for 5 years. The method of analysis uses multiple regression. \u0000The results showed that profitability and liquidity as a measure of the company's financial performance did not affect the disclosure of sustainability bother while the solvency had an effect on disclosure of sustainability bother. Profitability and solvency affect the value of the company, but liquidity and sustainability report disclosure do not affect the value of the company. This study also shows that sustainability report disclosure cannot mediate the effect of financial performance on firm value. \u0000Keywords: Financial Performance, Sustainability Report, Company Value","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42266520","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 KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN","authors":"F. Prasetya","doi":"10.32639/jiak.v8i2.294","DOIUrl":"https://doi.org/10.32639/jiak.v8i2.294","url":null,"abstract":"This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41767256","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":"MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI","authors":"Ika Neni Kristanti","doi":"10.32639/jiak.v8i2.298","DOIUrl":"https://doi.org/10.32639/jiak.v8i2.298","url":null,"abstract":"Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model. \u0000Keywords : earning management, motivation, measuring models","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41532310","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 E-SERVICESCAPE DAN ADVERTISING EFFECTIVENESS TERHADAP SHOPPING EMOTION DAN PEMBELIAN IMPULSIF","authors":"Gunarso Wiwoho","doi":"10.32639/jiak.v8i2.538","DOIUrl":"https://doi.org/10.32639/jiak.v8i2.538","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh dari e-servicescape dan advertising efeectiveness terhadap shopping emotion dan pembelian impulsif pada pengguna Shopee di Kebumen. Pengumpulan data dilakukan dengan kuesioner. Dengan menggunakan teknik  non-probability sampling, penelitian ini mengambil sampel 100 responden konsumen Shopee. Variabel yang digunakan pada penelitian ini adalah e-servicescape (X1), advertising efeectiveness (X2), shopping emotion (Y1) dan pembelian impulsif (Y2). Penelitian ini menggunakan teknik analisis data menggunakan teknik analisis deskriptif dan statistik meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis, analisis jalur dan analisis korelasi dengan menggunakan bantuan program SPSS 22 for windows. Hasil penelitian ini menunjukan bahwa semua variabel valid dan reliabel, tidak terdapat multikolinieritas, tidak terjadi heteroskedastisitas dan model memenuhi asumsi normalitas. Pengaruh e-serivescape terhadap shopping emotion menunjukkan pengaruh positif dan signifikan terhadap shopping emotion. Pengaruh advertising effectiveness terhadap shopping emotion menunjukkan pengaruh yang positif dan signifikan terhadap shopping emotion. Pengaruh e-serivescape terhadap pembelian impulsif menunjukkan pengaruh yang positif namun tidak signifikan terhadap pembelian impulsif. Pengaruh advertising effectiveness terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif. Pengaruh shopping emotion terhadap pembelian impulsif menunjukkan pengaruh yang positif dan signifikan terhadap pembelian impulsif.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43136528","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 KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah)","authors":"E. Suwandi","doi":"10.32639/JIAK.V8I2.295","DOIUrl":"https://doi.org/10.32639/JIAK.V8I2.295","url":null,"abstract":"ABSTRAK \u0000Kasus kecenderungan kecurangan akuntansi di Indonesia terjadi secara berulang-ulang. Media massa banyak memberitakan hal tersebut sehingga bagi masyarakat kasus kecenderungan kecurangan akuntansi sepertinya bukan rahasia lagi. Pada sektor publik kecenderungan kecurangan akuntansi dilakukan dalam bentuk kebocoran anggaran pendapatan dan belanja negara. Di sektor swasta bentuk kecenderungan kecurangan akuntansi juga terjadi dalam bentuk yang sama yaitu ketidaktepatan dalam membelanjakan sumber dana. Penelitian ini bertujuan untuk menganalisis pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi dengan pengendalian internal sebagai variabel pemoderasi. \u0000Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen melalui pengujian hipotesis Dalam penelitian ini, peneliti mengumpulkan data primer dengan cara kuesioner. Kuesioner diberikan kepada Kepala Bagian Akuntansi dan Staff Keuangan Perusahaan-Perusahaan Swasta di Provinsi Jawa Tengah yang dijadikan sampel penelitian atau responden penelitian. Sedangkan analisis data yang digunakan antara lain uji asumsi klasik dan analisis regressi linear berganda. \u0000Berdasarkan hasil penelitian diketahui bahwa (1)  Ketaatan aturan akuntansi berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin taat Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah dalam menerapkan aturan akuntansi akan menyebabkan kecurangan akuntansi semakin menurun; (2) Perilaku tidak etis berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin meningkat perilaku tidak etis dalam perusahaan akan menyebabkan kecurangan akuntansi semakin meningkat; (3) Pengendalian internal berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal dalam perusahaan akan menyebabkan kecurangan akuntansi semakin menurun; (4) Pengendalian internal secara positif dan sinifikan dapat memperkuat ketaatan aturan akuntansi dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan ketaatan akuntansi dalm perusahan semkain meningkat dan mendorong kecurangan akuntansi semakin menurun; (5) Pengendalian internal secara positif dan sinifikan dapat memperkuat perilaku tidak etis dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan perilaku tidak etis dalam perusahaan semakin menurun dan mendorong kecurangan akuntansi semakin menurun. \u0000  \u0000Kata Kunci: Ketaatan Aturan Akuntansi, Perilaku Tidak Etis, Kecenderungan Kecurangan Akuntansi, Pengendalian Internal","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41533776","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":"Evaluasi Prosedur Penyusunan Anggaran dan Penetapan Anggaran","authors":"Eni Kaharti","doi":"10.32639/JIAK.V8I2.293","DOIUrl":"https://doi.org/10.32639/JIAK.V8I2.293","url":null,"abstract":"Abstract \u0000This research aimed to identify the roles of budget as a means of planning, controlling, and decision making at a hotel company, namely VSSB. This research evaluated budgeting process using the guidelines of Anthony and Govindarajan (2011) and Nafarin (2013). Budgetary control was evaluated in two ways, namely: (1) evaluation of budget implementation, (2) evaluation of budget achievement. The evaluation of calculating cost of room sold is a basis for determining a selling price by giving discounts. Cost classification is required in deciding budget management (Supriyono, 1989). Costs are classified according to their purpose. \u0000The results of this research indicated that the procedure for making budget in VSSB 2018 was normatively in compliance with budgeting procedure. GOP generated by VSSB could be classified as low budget (below 40%). In Seminyak Bali, VSSB was regarded as a leader in the hotel business based on hotel competitor report. The simulation of the basic room costs in VSSB was already proper so that giving  discounts would not result in loss. \u0000Keywords: budget, planning, controlling, decision making, cost classification, BEP analysis and      CVP analysis.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46381938","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":"PELAKSANAAN STANDARD OPERATING PROCEDURE (SOP) PENYELESAIAN PERMOHONAN KEBERATAN DI KANTOR PELAYANAN PAJAK PRATAMA KENDARI","authors":"Randy Ariyadita Putra","doi":"10.32639/jiak.v8i1.281","DOIUrl":"https://doi.org/10.32639/jiak.v8i1.281","url":null,"abstract":"Pajak merupakan salah satu sumber penerimaan Negara yang digunakan untuk melaksanakan kegiatan pembangunan nasional. Dalam meningkatkan penerimaan pajak, pemerintah melakukan reformasi di bidang perpajakan yang tidak hanya terjadi di tingkat struktur organisasi, tetapi juga dalam hal sistem informasi dan sumber daya manusia termasuk prosedur kerja. Salah satunya yaitu penetapan standar pelayanan yang berhubungan dengan proses-proses penyelesaian masalah antara Dirjen Pajak dengan wajib pajak seperti pada sengketa pajak. Dalam proses pemenuhan kewajiban pajak, prinsip Self-Assessment pada pelaksanaan ketentuan peraturan perundang-undangan yang diterapkan kepada wajib pajak menciptakan celah ketidakadilan. Surat Ketetapan Pajak (SKP) yang diterbitkan menyebabkan wajib pajak tidak puas atas ketetapan tersebut sehingga timbul sengketa pajak. \u0000Di Kantor Pelayanan Pajak Pratama Kendari untuk tahun pajak 2017 Standard Operating Procedure (SOP) dibuat berdasarkan Peraturan Menteri Keuangan Nomor 9/PMK.03/2013 tentang Tata Cara Pengajuan dan Penyelesaian Keberatan dan dijabarkan dalam SE-11/PJ/2014 tentang Petunjuk Pelaksanaan Penyelesaian Keberatan Pajak Penghasilan, Pajak Pertambahan Nilai dan/atau Pajak Penjualan Atas Barang Mewah. \u0000Penelitian dilakukan menggunakan pendekatan kualitatif mengingat bahwa yang akan dibuktikan adalah pelaksanaan penyelesaian permohonan keberatan atas sengketa pajak antara wajib pajak dengan aparat pajak berdasarkan SOP. \u0000Hasil penelitian menunjukkan bahwa pelaksanaan SOP penyelesaian permohonan keberatan telah sesuai dengan Surat Edaran Direktorat Jenderal Pajak nomor SE-11/PJ/2014 dan Peraturan Menteri Keuangan nomor PMK-9/PMK.03/2013. SOP (Standard Operating Procedure) penyelesaian permohonan keberatan juga efektif dalam proses penyelesaian permohonan keberatan di Kantor Pelayanan Pajak Pratama Kendari. \u0000Kata kunci: Pajak, Reformasi Perpajakan, Sengketa Pajak, Keberatan Pajak, SOP.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42267791","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 ekspor impor terhadap cadangan devisa di Indonesia","authors":"Binti Khoirul Mahmudah","doi":"10.32639/jiak.v8i1.205","DOIUrl":"https://doi.org/10.32639/jiak.v8i1.205","url":null,"abstract":"This study aims to analyze the amount of foreign exchange reserve in Indonesia. And the effect of exsports and imports on foreign exchange reserve in Indonesia. This data usade are secondary data derived from The Central Statistics Agency and Indonesian Banks. This research uses a quantitative analysis. Analysis to see whether the exsport and import factors significantly affect the foreign exchanges reserves in indonesia. Based on the regresion result in the know that exports have a positive and significant impact on Indonesian,s foreign exchange reserve while imports have a negative and significant impact on indonesian,s foreign exchange reserve. \u0000Keywords : Export, Import, Foreign Exchange","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42297016","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":"PEMBENTUKAN MODEL PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN BUDAYA KEWIRAUSAHAAN UNTUK MENGURANGI PENGANGGURAN DAN KEMISKINAN","authors":"S. Sukhemi, S. Maisaroh","doi":"10.32639/JIAK.V8I1.284","DOIUrl":"https://doi.org/10.32639/JIAK.V8I1.284","url":null,"abstract":"ABSTRACT \u0000  \u0000This study aims to examine the model’s formation that can reduce the problem of unemployment and poverty. In accordance with these objectives,  there are several principal problems studied in this research that are; (1) how the approach to poverty reduction programs should be made, (2) how the potential of local institutions' resources are able to act as virtuous circles to reduce the poverty, (3) how the community empowerment model system based on the potential of local wisdom resources and institutions local communities should be conducted in order to be able to significantly reduce the number of local poor community, independent and sustainable. \u0000This research was conducted at Muntuk Village due to it is classified as a backward village and it still has the good local wisdom potential to be developed further. This research applies participatory research method to the craftsmen group chosen as pioneer in forming the community empowerment model. The main subjects in this research are; craftsmen group and socio economic community societies at Muntuk Village. The subjects of this study are determined by purposive sampling. Data collection techniques are done through interview, FGD, and analytical descriptive analysis. \u0000The result of the research shows that the link and the integration among the bamboo handicraft industry, the local institution’s role, the entrepreneurship spirit and the work ethic of the craftsmen group through the entrepreneurial skills development and social entrepreneurship culture are able to be a virtuous circle or the virtue circle to cut the poverty problem, more independent and sustainable, from the original still powerless to be powerful. The strengthening of empowerment model supported by the strength of human capital, social capital, and also citizens participate actively, were increasingly able to produce a form of community empowerment model. Furthermore, the empowerment model is more strongly built through six pillars namely; industrial structure, entrepreneurship spirit, human capital and social capital factors, local institution, infrastructure and conductive environment. All sub-systems in each of these pillars are interconnected in a system namely community empowerment system model through the development of an entrepreneurial culture to alleviate unemployment and poverty. \u0000Keywords : Empowerment Model, Enterpreneur Culture, Unemployment and Poverty","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49565524","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 ROTASI KERJA TERHADAP KEPUASAN KERJA DALAM MEMPENGARUHI KINERJA TENAGA KEPENDIDIKAN","authors":"Diah Aryanti Sapto Warsi","doi":"10.32639/JIAK.V8I1.283","DOIUrl":"https://doi.org/10.32639/JIAK.V8I1.283","url":null,"abstract":"The most important resources of an organization is human resouces, those giving all energy, Tlent, creativity, and effort. It is difficult for an organization to pursue its aim without having capable human reresources. Job rotation and satisfaction are parts of quality human resources management to enhance staff performance. Rotation can inprove knowledge, capability, and minimize burmout. Job satisfaction can enhance job performance. \u0000The Purpose of this study is to investigate wheter rotation influences job satisfaction and permormance job sastifaction influences performance of 93 staffs using partial least square analysis. This study shows that rotation has asignificanly positive influences performances and rotation. Rotation is an effective way to enhance capability and knowledge, and minimize burnout, but it should consider the competency-based placement. \u0000Keyword : job rotation, job satisfaction, staff performance.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43499937","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}