Indonesia Accounting Journal最新文献

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX IDX上市的制造业和金融公司审计延迟的影响因素分析

Indonesia Accounting Journal Pub Date : 2021-04-01 DOI: 10.32400/iaj.33169

Eristamia Faizul Muna, G. A. Lisiantara

引用次数: 1

Village financial management: Case study in “Kampung Srer” 乡村财务管理:“甘榜Srer”个案研究

Indonesia Accounting Journal Pub Date : 2021-01-18 DOI: 10.32400/iaj.32158

Vebby Kareth, D. Saerang, N. Budiarso

{"title":"Village financial management: Case study in “Kampung Srer”","authors":"Vebby Kareth, D. Saerang, N. Budiarso","doi":"10.32400/iaj.32158","DOIUrl":"https://doi.org/10.32400/iaj.32158","url":null,"abstract":"This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80352806","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: 2

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment 审计师胜任能力和独立性对审计质量的影响:对审计师道德、适度和职业承诺的评价

Indonesia Accounting Journal Pub Date : 2021-01-18 DOI: 10.32400/iaj.31289

Victor Pattiasina, Muhamad Yamin Noch, H. Surijadi, Muhammad Amin, Eduard Yohannis Tamaela

{"title":"The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment","authors":"Victor Pattiasina, Muhamad Yamin Noch, H. Surijadi, Muhammad Amin, Eduard Yohannis Tamaela","doi":"10.32400/iaj.31289","DOIUrl":"https://doi.org/10.32400/iaj.31289","url":null,"abstract":"The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment. ","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"151 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73686122","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

Dampak pandemi Covid-19 terhadap harga saham dan aktivitas volume perdagangan (Studi kasus saham LQ-45 di Bursa Efek Indonesia) Covid-19大流行对股票价格和贸易量活动的影响(印尼证券交易所LQ-45案例研究)

Indonesia Accounting Journal Pub Date : 2020-12-10 DOI: 10.32400/iaj.30579

G. Febriyanti

引用次数: 28

Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat 影响西sumtake地区设备组织的可靠性和财务报表的因素

Indonesia Accounting Journal Pub Date : 2020-07-06 DOI: 10.32400/iaj.28818

Een Samawati Miharja, Lilik Handajani, L. M. Furkan

{"title":"Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat","authors":"Een Samawati Miharja, Lilik Handajani, L. M. Furkan","doi":"10.32400/iaj.28818","DOIUrl":"https://doi.org/10.32400/iaj.28818","url":null,"abstract":"This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89547495","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 determinan deposito mudharabah

Indonesia Accounting Journal Pub Date : 2020-06-24 DOI: 10.32400/iaj.28894

Ardiani Ika Sulistyawati, Nurul Hidayah, Aprih Santoso

引用次数: 3

Pengaruh karakteristik informasi akuntansi manajemen terhadap kinerja manajerial pada PT. Bank Sulutgo 管理信息特征对Sulutgo PT.的管理绩效的影响

Indonesia Accounting Journal Pub Date : 2019-10-28 DOI: 10.32400/iaj.26176

Lusia N. Missah, Ventje Ilat, Victorina Z. Tirayoh

引用次数: 2

Analisis perhitungan harga pokok penjualan meter pascabayar dan meter prabayar dalam menggunakan metode variable cost pada PT. PLN (Persero) ULP Manado Selatan 在PT. PLN (Persero) ULP Manado (s . Manado)的可变成本方法中，对邮资表和预计价表进行分析

Indonesia Accounting Journal Pub Date : 2019-10-16 DOI: 10.32400/iaj.25743

Rifka Sharen Rianto, Herman Karamoy, Anneke Wangkar

{"title":"Analisis perhitungan harga pokok penjualan meter pascabayar dan meter prabayar dalam menggunakan metode variable cost pada PT. PLN (Persero) ULP Manado Selatan","authors":"Rifka Sharen Rianto, Herman Karamoy, Anneke Wangkar","doi":"10.32400/iaj.25743","DOIUrl":"https://doi.org/10.32400/iaj.25743","url":null,"abstract":"Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89354116","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

Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado 对海豚甜甜圈面包店原料供应的记录和评估方法的应用

Indonesia Accounting Journal Pub Date : 2019-10-16 DOI: 10.32400/iaj.25745

Angelica Claudia Pogaga, S. Pangemanan, Jessy D. L. Warongan

{"title":"Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado","authors":"Angelica Claudia Pogaga, S. Pangemanan, Jessy D. L. Warongan","doi":"10.32400/iaj.25745","DOIUrl":"https://doi.org/10.32400/iaj.25745","url":null,"abstract":"Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company’s inventory can maintain it’s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Dolphin Donuts Bakery Manado is a company engaged in the food industry that produces a variety of breads, pastries, donuts and birthday cakes. The method used in this research is descriptive qualitative method. Based on research results obtained that method of recording inventories is not all in accordance with SAK ETAP. Whereas the valuation of raw material inventories applied by Dolphin Donuts Bakery Manado is in accordance with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Chapter 11 Regarding Inventories.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85554509","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 pajak kendaraan bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara 北Minahasa县技术执行单位的机动税务分析

Indonesia Accounting Journal Pub Date : 2019-10-15 DOI: 10.32400/iaj.25650

Revelino Imanuel Pelealu, Ventje Ilat, Hendrik Gamaliel

引用次数: 0