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SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA 考虑PANCASILA和活动的利润分享供应系统
Jurnal Akuntansi Kontemporer Pub Date : 2023-05-01 DOI: 10.33508/jako.v15i2.4564
Yuni Rimawati, Habieb Bullah, Nurul Kompyurini
{"title":"SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA","authors":"Yuni Rimawati, Habieb Bullah, Nurul Kompyurini","doi":"10.33508/jako.v15i2.4564","DOIUrl":"https://doi.org/10.33508/jako.v15i2.4564","url":null,"abstract":"Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy. Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty. Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45982994","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
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW 绿色会计研究的发展趋势:系统文学评论
Jurnal Akuntansi Kontemporer Pub Date : 2023-05-01 DOI: 10.33508/jako.v15i2.4366
Marannu Paledung, Desi Nurdiyanti, R. Damayanti, Darwis Said
{"title":"TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW","authors":"Marannu Paledung, Desi Nurdiyanti, R. Damayanti, Darwis Said","doi":"10.33508/jako.v15i2.4366","DOIUrl":"https://doi.org/10.33508/jako.v15i2.4366","url":null,"abstract":"Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43593804","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
FAKTOR FINANSIAL DAN NILAI PERUSAHAAN RITEL INDONESIA 印尼零售公司的经济和价值
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i3.4741
Ferdinand Morin Alexander, Angga Sasmitapura, Michael Michael, Meythi Meythi
{"title":"FAKTOR FINANSIAL DAN NILAI PERUSAHAAN RITEL INDONESIA","authors":"Ferdinand Morin Alexander, Angga Sasmitapura, Michael Michael, Meythi Meythi","doi":"10.33508/jako.v15i3.4741","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4741","url":null,"abstract":"Research Purposes. The aim of this study is to delve into several factors that can fortify the firm value of retail companies during a crisis period, such as operational efficiency, financing ability, and investment returns. Research Methods. The research employs a panel regression analysis technique on retail companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. Research Results and Findings. The study's findings reveal that operational efficiency and financing ability can affect firm value during a crisis, whereas investment returns do not. The results of this study can assist retail companies in formulating business strategies and provide insights for investors during the decision-making process for investments in the retail sector amid a crisis.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135601313","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 IMPACT OF OWNERSHIP STRUCTURE ON FIRM VALUE IN THE BANKING SECTOR COMPANIES 银行业企业股权结构对企业价值的影响
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i1.4033
Siti Paras Ubuddiyah, Kenny Ardillah
{"title":"THE IMPACT OF OWNERSHIP STRUCTURE ON FIRM VALUE IN THE BANKING SECTOR COMPANIES","authors":"Siti Paras Ubuddiyah, Kenny Ardillah","doi":"10.33508/jako.v15i1.4033","DOIUrl":"https://doi.org/10.33508/jako.v15i1.4033","url":null,"abstract":"Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value. Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis. Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46099548","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
FOREIGN INSTITUTIONAL OWNERSHIP AND CASH HOLDINGS IN INDONESIA CAPITAL MARKET 外资机构所有权与印尼资本市场现金持有
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i1.3100
Ramadhani Chandra, Annisaa Rahman
{"title":"FOREIGN INSTITUTIONAL OWNERSHIP AND CASH HOLDINGS IN INDONESIA CAPITAL MARKET","authors":"Ramadhani Chandra, Annisaa Rahman","doi":"10.33508/jako.v15i1.3100","DOIUrl":"https://doi.org/10.33508/jako.v15i1.3100","url":null,"abstract":"Research Purpose. The purpose of research is analyzing the effect of foreign institutional ownership on cash holding, based on precautionary motive. Research Method. This research uses quantitative methods, with single independent variables (foreign institutional ownership). Cash holding (dependent variable) measured using the formula logaritma cash and cash equivalents. Population used in the study is all non-financial companies listed on the Indonesia Stock Exchange 2017-2019. The purposive sampling method used and obtained 1170 firm-year samples. Secondary data sourced from annual reports and financial statement and data analyzed using multiple linear regression analysis with variabel control (leverage). Research Result and Findings. The results of this study indicate that the foreign institutional ownership has positive effect on cash holding.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43334666","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
SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH 文化信息系统:CRITICAL行动研究
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i1.4196
A. D. Mulawarman, M. F. A. Lamase, Meryana Rizky Ananda, F. Ramadhani
{"title":"SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH","authors":"A. D. Mulawarman, M. F. A. Lamase, Meryana Rizky Ananda, F. Ramadhani","doi":"10.33508/jako.v15i1.4196","DOIUrl":"https://doi.org/10.33508/jako.v15i1.4196","url":null,"abstract":"Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business. Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign. Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47020206","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 FRAUD RISK MANAGEMENT PADA DIVISI PEMBELIAN PT. LESTARI MENGGUNAKAN ISO 31000:2018 利用 ISO 31000: 2018 在莱斯特里公园采购部实施欺诈风险管理
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i3.4629
Matias Andika Yuwono, Dyna Rachmawati
{"title":"PENERAPAN FRAUD RISK MANAGEMENT PADA DIVISI PEMBELIAN PT. LESTARI MENGGUNAKAN ISO 31000:2018","authors":"Matias Andika Yuwono, Dyna Rachmawati","doi":"10.33508/jako.v15i3.4629","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4629","url":null,"abstract":"Research Purposes. This study purpose is to carry out an analysis with the application of good risk management that can provide benefits for companies to reduce the risk of fraud in the company. Research Methods. This research is a qualitative research with a case study with a naturalist approach. Research Results and Findings. The results of the research conducted show that companies that implement risk management well will find it easier to identify the types of fraud risk that can occur in the company. By successfully carrying out the risk identification process, it will make it easier for companies to overcome or deal with fraud risks such as a more effective process of allocating resources, determining strategies to achieve effective internal control, so that by having better preparation it is hoped that the risk of fraud can be minimized in such a way in such a way and does not cause any loss to the company.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135599305","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
MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE 加密货币避税的动机
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i3.4544
Amedea Cristabel Limantoro, Alfa Rahmiati
{"title":"MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE","authors":"Amedea Cristabel Limantoro, Alfa Rahmiati","doi":"10.33508/jako.v15i3.4544","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4544","url":null,"abstract":"Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations. Research Methods. The research was conducted with an exploratory approach. Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers).","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135601314","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
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE 财务困境与审计收费管理能力
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i1.4127
Jovan Krishna Lauwangsa, Vanya Amartyazenna Suryadi, Yang Elvi Adelina, Vania Pradipta Gunawan
{"title":"FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE","authors":"Jovan Krishna Lauwangsa, Vanya Amartyazenna Suryadi, Yang Elvi Adelina, Vania Pradipta Gunawan","doi":"10.33508/jako.v15i1.4127","DOIUrl":"https://doi.org/10.33508/jako.v15i1.4127","url":null,"abstract":"Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit fees was positively influenced by the manager's ability to manage company resources and found that abnormal cash flow real earning management had a positive influence on audit fees. The study also found that financial difficulties did not moderate the relationship between a company's managerial ability and its audit fees, but found that companies with financial difficulties had higher audit fees.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49567458","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
DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? 关联方交易披露是否影响财务报表的价值相关性?
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i3.4530
Diah Agustina Prihastiwi, Agustina Prativi Nugraheni, Octavia Lhaksmi Pramudyastuti
{"title":"DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS?","authors":"Diah Agustina Prihastiwi, Agustina Prativi Nugraheni, Octavia Lhaksmi Pramudyastuti","doi":"10.33508/jako.v15i3.4530","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4530","url":null,"abstract":"Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135599303","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
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