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BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA? 绿色会计在印尼的作用和应用是如何进行的?
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3514
Komang Tri Yasrawan, Desak Nyoman Sri Werastuti
{"title":"BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA?","authors":"Komang Tri Yasrawan, Desak Nyoman Sri Werastuti","doi":"10.33508/jako.v14i3.3514","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3514","url":null,"abstract":"Research Purposes. The purpose of this study was to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia supported sustainability. Research Method. This study used an interpretive approach that focused on the subjective nature of the social world and tried to understand it. Research Result and Findings. Reporting environmental costs in green accounting will certainly help stakeholders to evaluate environmental conservation and improve environmental management efficiency to support business continuity in the present and in the future. Green accounting had difficulty in measuring the value of costs and benefits of externalities arising from industrial processes. It was not easy to measure the harm that occurs to the people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leaks, nuclear tube leaks, or other externalities. Unfortunately, in practice, often some companies did not report the bad news they face, so reporting environmental costs was not effective.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43350331","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
PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DI MASA PANDEMI COVID-19 COVID-19大流行中的管理控制系统的应用
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3741
Viona Agnita Kristie, Fidelis Arastyo Andono
{"title":"PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DI MASA PANDEMI COVID-19","authors":"Viona Agnita Kristie, Fidelis Arastyo Andono","doi":"10.33508/jako.v14i3.3741","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3741","url":null,"abstract":"Research Purposes. The purpose of this research is to deeply investigate the MCS implementation and the possible changes/adjustments during the pandemic COVID-19 crisis in a company. Research Method. To deeply investigate the phenomenon, this research conducted a qualitative case study that used a company in food industrial sector. Research Result and Findings. The empirical findings depict that the changes in the working environment caused by the business strategy changes occurred as the response to the crisis. A more decentralised management control change should take place as the consequence of the changes. The adjustment or updating in more than one MCS tools alongside with the company’s leader as the key actor became the significant challenges for the company. This research contributes to the debate in MCS research, particularly during COVID-19 crisis time.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47994209","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
STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI 世界环境之地战略
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3842
Angelina Angelina, M. Margaretha, Rivan Budiman, Septian Bayu Kristanto, Hartoni Hartoni
{"title":"STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI","authors":"Angelina Angelina, M. Margaretha, Rivan Budiman, Septian Bayu Kristanto, Hartoni Hartoni","doi":"10.33508/jako.v14i3.3842","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3842","url":null,"abstract":"Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and company size. Research Method. This study is a quantitative study and data analyzed using panel data regression. To measure tax avoidance, the researcher uses three proxies: ETR, CETR, and BTD. Researchers used 279 samples of manufacturing companies during the 2018-2020 period. Research Result and Findings. The results of the study show differences in the company's avoidance strategies before the pandemic (2018-2019) and during the pandemic (2020). The CETR and BTD proxies show that before the pandemic, company size was used as a tax avoidance strategy. During the pandemic, profitability is used as a tax avoidance strategy. This research has weaknesses in the pandemic period which has only been running for one year, and the scope of the research only has an impact in Indonesia.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44928656","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
WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? 内部控制制度和财务报告的可访问性哪个更重要？
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3731
D. S. Budiarto, Isnaini Nur Zulaika
{"title":"WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?","authors":"D. S. Budiarto, Isnaini Nur Zulaika","doi":"10.33508/jako.v14i3.3731","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3731","url":null,"abstract":"Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention. Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS. Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46590263","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
PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN? 控制、财务困境、风险偏好：
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3646
Novita Christy Widayanti, T. Damayanti
{"title":"PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN?","authors":"Novita Christy Widayanti, T. Damayanti","doi":"10.33508/jako.v14i3.3646","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3646","url":null,"abstract":"Research Purposes. This study aims to examine the impact of sales growth and financial distress on tax aggressiveness and executive risk preference factors as moderating variables and examine the differences in these impacts before and after the COVID-19 pandemic. Research Methods. The design for this study is quantitative research with secondary data. Data were obtained from the quarterly reports of manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. Data analysis technique used are regression analysis and moderated regression analysis (MRA). Then, coefficient difference test is conducted to determine the differences the effect of variables before and after the pandemic. For robustness of moderating variable testing, this study conducts subgroup analysis and compare the result with MRA. Research Result and Findings. The result shows that, during the COVID-19 pandemic, sales growth and financial distress have negative effect on tax aggressiveness. Executive risk preference moderates the effect of sales growth on tax aggressiveness, but executive risk preference does not moderate the effect of financial distress. This study findings have implications to expand the literature related to tax aggressiveness in conditions of the financial crisis due to the COVID-19 pandemic.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46676987","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
GENDER CHIEF EXECUTIVE OFFICER DAN CASH HOLDING 性别首席执行官丹现金持有
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3101
Taufik Hidayat, Annisaa Rahman
{"title":"GENDER CHIEF EXECUTIVE OFFICER DAN CASH HOLDING","authors":"Taufik Hidayat, Annisaa Rahman","doi":"10.33508/jako.v14i2.3101","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3101","url":null,"abstract":"Research Purposes. This study aims to examine the effect of the chief executive officer gender on cash holding. Research Method. This study is a quantitative study with the dependent variable cash holding and the chief executive officer gender as the independent variable. Cash holding is measured by cash and cash equivalents divided by total assets, while gender chief executive officer is measured by the dummy variable female or male CEOs. This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange in 2017-2019, with total sample company of 1134 companies - years. The research data was sourced from annual reports and financial reports, and data analyszed using multiple linear regression. Research Result and Findings. The results of this study indicate that the gender of the chief executive officer has a significant positive effect on cash holding. These findings provide support for the theory that women tend to avoid risk (risk aversion) and lack confidence in the decision-making process compared to men so they tend to have policies to hold more cash, which the findings of this study are in line with precautionary motives.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47691238","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 FENOMENA UNDERPRICING SEBAGAI STRATEGI PADA PERUSAHAAN GO PUBLIC DI INDONESIA
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3326
Patricia Diana
{"title":"ANALISIS FENOMENA UNDERPRICING SEBAGAI STRATEGI PADA PERUSAHAAN GO PUBLIC DI INDONESIA","authors":"Patricia Diana","doi":"10.33508/jako.v14i2.3326","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3326","url":null,"abstract":"Research Purposes. This study aims to enrich findings about the underpricing phenomenon and to find underpricing trends in various economic conditions that affect stock market activity in the period of the year used in this study. Research Method. The underpricing phenomenon in this study was carried out in a reasonably long research period of 5 years from 2015 to 2019. A total of 72 companies were used as samples in the study. Data were analyzed using multiple regression analysis. Research Result and Findings. The results found that company size as measured by the number of company assets is the most significant factor for investors in determining their investment for companies that have just listed shares on the stock exchange. An assessment of a company's assets can be the basis for measuring risk, prospects, and the ability to provide returns in the future.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44302516","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
PENGELOLAAN BELANJA PEMERINTAH DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19 新冠肺炎世界社会保障
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3172
Yesi Mutia Basri, Yoland Prasetio, Susilatri Susilatri
{"title":"PENGELOLAAN BELANJA PEMERINTAH DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19","authors":"Yesi Mutia Basri, Yoland Prasetio, Susilatri Susilatri","doi":"10.33508/jako.v14i2.3172","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3172","url":null,"abstract":"Research Purposes. This study aims to observe how the financial management of the Riau Province government in dealing with the impact of social safety nets. Research Method. The research method used is a qualitative method with a type of case study. Data collection techniques using in-depth interviews, observation and documentation. To ensure data validity, triangulation techniques were used. Research Result and Findings. The results of the analysis show that at the budgeting stage the Riau Provincial Government carried out refocus and budget reallocation by budgeting 100 million financial assistance provided to people affected by Covid-19 through BLT and basic food assistance. At the administrative stage, there was a problem, namely the unavailability of valid data in the distribution of aid to the community so that the assistance could not be fully disbursed to third parties. At the aid distribution stage, a problem was found, namely the amount of aid that was not fully received by the community due to an error in the aid distribution system. This research contributes to the government in making policies in local financial management regarding social safety nets in a disaster emergency.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45745841","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
AKUNTANSI DAN AKUNTABILITAS NGO: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI NGO账户和账户：全球基金、BUDAY MENOLONG和ADEMISSION通知的实施
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3519
Nisfatul Izzah
{"title":"AKUNTANSI DAN AKUNTABILITAS NGO: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI","authors":"Nisfatul Izzah","doi":"10.33508/jako.v14i2.3519","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3519","url":null,"abstract":"Research Purposes. This study aims to produce research on the development of new products of NGO accountability. This study describes the implementation and accounting treatment of foreign grants The Global Fund AIDS Tuberculosis and Malaria (GFATM) in Sub Recipient TB Care ‘Aisyiyah Jatim (SR). Research Methods. This study uses qualitative methods with data triangulation instruments. Research Result and Findings. The results showed that GFATM grant accounting process and accountability is very systematic, structured, complete and strict. Accountability can be realized from a helping behavior and providing NGO accounting education from the academic level. The implementation of foreign grant accounting and NGO accountability in this study is very important both empirically and theoretically as a reference for NGO managers, foreign grant activists and new knowledge from academics. Beneficiaries can prepare accounting and accountability of non-profit organizations properly and correctly.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48795020","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 – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 因素——影响2020年雅加达引擎盖审计质量的因素
Jurnal Akuntansi Kontemporer Pub Date : 2022-03-23 DOI: 10.24912/jka.v2i1.18120
Michael Jovanca Ega, Hendang Tanusdjaja
{"title":"FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020","authors":"Michael Jovanca Ega, Hendang Tanusdjaja","doi":"10.24912/jka.v2i1.18120","DOIUrl":"https://doi.org/10.24912/jka.v2i1.18120","url":null,"abstract":"This research aims to examine the effect of auditor independence, auditor competence, audit fee, and audit tenure on audit quality. Primary data is the data used in this study. 94 questionnaires were distributed and 94 questionnaires were sent with the help of Google forms. The questionnaires returned and were used were 91 questionnaires. Data processing was performed using the logistic regression analysis method using SPSS version 25. The results obtained from this study indicate that auditor independence and auditor competence have a positive significant influence on audit quality. Meanwhile, audit fee and audit tenure didn’t have a significant influence on audit quality","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78676797","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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