Akuntansi dan Teknologi Informasi最新文献

Analysis of determinants of banking company's financial performance during the covid-19 pandemic covid-19大流行期间银行公司财务绩效的决定因素分析

Akuntansi dan Teknologi Informasi Pub Date : 2023-03-07 DOI: 10.24123/jati.v16i1.5288

Cindy Karmilasari, Imam Agus Faisol

引用次数: 0

Determinants of earnings quality: An empirical study in Indonesia 盈余质量的决定因素:印尼的实证研究

Akuntansi dan Teknologi Informasi Pub Date : 2023-03-07 DOI: 10.24123/jati.v16i1.5258

Hairu Anam

引用次数: 0

Evaluasi pembelajaran daring untuk mengurangi potensi kecurangan akademik: A case study 在线学习评估，以减少学术欺骗的可能性:一个案例研究

Akuntansi dan Teknologi Informasi Pub Date : 2023-03-07 DOI: 10.24123/jati.v16i1.4929

Angela Caroline, Yenny Sugiarti

{"title":"Evaluasi pembelajaran daring untuk mengurangi potensi kecurangan akademik: A case study","authors":"Angela Caroline, Yenny Sugiarti","doi":"10.24123/jati.v16i1.4929","DOIUrl":"https://doi.org/10.24123/jati.v16i1.4929","url":null,"abstract":"The Covid-19 has had an impact on all fields, especially in education. Higher education changes its learning methods from face-to-face to distance learning. The teaching assistant class at PTS ”X” must also turn into distance learning. The online learning process has some limitations so that it increase the academic fraud by students. The purpose of this study is to explain the types of events that occur during online learning in the assistance class, the causal factors and efforts to prevent them. This research is a case study in the teaching assistant class at University X. The data was obtained by inteviewing, observing, and analyzing the assistance documents which were then analyzed by qualitative method. The results of this study indicate that online learning process at University X has not been effective to prevent academic fraud so plagiarism, data manipulation, cheating, and collusion occur. Some recommendations to improve the online learning system should be carried out, such as enforcement of rules and strong punishment related to fraud, modification of the assessment system, increased supervision and good communication between assistants and assistant class participants. The results of this study are expected to be adopted by universities to increase the effectiveness of the online learning system used.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126878441","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 pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods 分析我国消费品行业的财务报告造假问题

Akuntansi dan Teknologi Informasi Pub Date : 2023-03-07 DOI: 10.24123/jati.v16i1.5274

Yuha Nadhirah Qintharah, Clarissa Ilmi Riyanti

引用次数: 0

Pengaruh akuntabilitas pengelolaan dan optimalisasi penggunaan dana desa terhadap pengembangan badan usaha milik gampong (BUMG) 管理责任和利用农村资金对gampong (BUMG)企业发展的影响

Akuntansi dan Teknologi Informasi Pub Date : 2023-03-07 DOI: 10.24123/jati.v16i1.5332

Zamzami Zamzami, Rina Maulina

{"title":"Pengaruh akuntabilitas pengelolaan dan optimalisasi penggunaan dana desa terhadap pengembangan badan usaha milik gampong (BUMG)","authors":"Zamzami Zamzami, Rina Maulina","doi":"10.24123/jati.v16i1.5332","DOIUrl":"https://doi.org/10.24123/jati.v16i1.5332","url":null,"abstract":"Village funds are essential for development; therefore, it is crucial to look into their management and use. This study aims to examine the impact of accountability in managing village funds and optimizing the use of village funds on the growth of village-owned enterprises (a case study in Padang Rubek Village, Kuala Pesisir District, Nagan Raya District). Methods for collecting data include conducting surveys and obtaining as many as 25 respondents. Using a questionnaire, survey data were collected, processed, and analyzed using multiple linear regression tests. The Pearson Correlation Validity Test and the Cronbach Alpha Reliability Test are used to assess the quality of the data for this study. Applying multiple linear regression to data. The findings of this study indicate that the accountability of village fund management has a positive and significant impact on the development of gampong-owned businesses. Moreover, optimizing the use of village funds has a substantial positive impact on the growth of gampong businesses. This result suggests that village-owned enterprises can develop further if village funds are managed appropriately.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130750602","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

Determinan tata kelola pemerintahan pada OPD kabupaten Bima

Akuntansi dan Teknologi Informasi Pub Date : 2023-03-07 DOI: 10.24123/jati.v16i1.5227

Nadia Ersy Mithasarinama, Biana Adha Inapty, Nurabiah

{"title":"Determinan tata kelola pemerintahan pada OPD kabupaten Bima","authors":"Nadia Ersy Mithasarinama, Biana Adha Inapty, Nurabiah","doi":"10.24123/jati.v16i1.5227","DOIUrl":"https://doi.org/10.24123/jati.v16i1.5227","url":null,"abstract":"This study aims to examine whether the regional financial accounting system, human resource competence, transparency and accountability of financial management have an effect on good governance. The approach used is quantitative data. This study’s population is all OPD in Bima Regency with the sample criteria, namely employees who carry out accounting or financial administration functions. The sampling technique used was purposive sampling with a sample of 122 respondents. The results of this study indicate that regional financial accounting systems and financial management transparency have no effect on good governance, while human resource competency and financial management accountability have a positive effect on good governance. The implication of this research is that the Bima Regency Government can improve the competence of employees who work as financial managers by providing education and training related to good governance and placing appropriate apparatus in the field of regional financial management. The results of the research contribute to enriching knowledge regarding the application of Stewardship Theory. The government as the holder of the trust can carry out good governance. The financial accounting system must comply with predetermined standards so it can produce financial reports that can be accounted for, are relevant, reliable, comparative and verifiable.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133363631","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 YANG MEMENGARUHI PERSEPSI MAHASISWA DALAM MENGGUNAKAN SOFTWARE AKUNTANSI SAAT PEMBELAJARAN JARAK JAUH 影响学生在远程学习中使用会计软件的看法的因素

Akuntansi dan Teknologi Informasi Pub Date : 2022-09-01 DOI: 10.24123/jati.v15i2.5043

Aulia Salsabila, Dewi Febriani

引用次数: 0

PENGARUH SKEPTISISME PROFESIONAL DAN KEAHLIAN AUDIT TERHADAP KUALITAS HASIL AUDIT (STUDI PADA INSPEKTORAT ACEH) 专业怀疑和审计专业技能对审计结果质量的影响

Akuntansi dan Teknologi Informasi Pub Date : 2022-09-01 DOI: 10.24123/jati.v15i2.4915

Surna Lastri, Fitri Yunina, M. P. Utama

{"title":"PENGARUH SKEPTISISME PROFESIONAL DAN KEAHLIAN AUDIT TERHADAP KUALITAS HASIL AUDIT (STUDI PADA INSPEKTORAT ACEH)","authors":"Surna Lastri, Fitri Yunina, M. P. Utama","doi":"10.24123/jati.v15i2.4915","DOIUrl":"https://doi.org/10.24123/jati.v15i2.4915","url":null,"abstract":"The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale. A total of 53 questionnaires were distributed to all auditors at the Aceh Inspectorate. Saturation sampling was used to determine the research sample. The data analysis technique uses multiple linear regression analysis (multiple linear regression). The result shows that professional skepticism and audit expertise have effects on the quality of audit results at the Aceh Inspectorate. Professional skepticism has a positive effect on the quality of audit results, professional skepticism reduces the level of auditor error in conducting audits. Furthermore, audit expertise has a positive effect on the quality of audit results. This research is only limited in scope, especially limitations in sampling and research objects. Limitations need to be considered in further research, namely a more representative research method approach such as taking samples from various parties. Furthermore, this research contributes to the model of testing the quality of audit results through the relationship of professional skepticism and audit expertise with the quality of audit results, while also expanding the discussion on strategies for obtaining quality audit reports at the Aceh Inspectorate.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130481227","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

PEMBELAJARAN MESIN UNTUK MENILAI KELAYAKAN KREDIT PROYEK RETROFIT: MULTINOMIAL LOGIT 评价改造项目的价值的机器学习:跨国神学

Akuntansi dan Teknologi Informasi Pub Date : 2022-09-01 DOI: 10.24123/jati.v15i2.4912

Eka Sudarmaji, Sri Ambarwati, Herlan Herlan

引用次数: 0

RELEVANSI FINANCIAL SUSTAINABILITY MEASURES TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PRIMER DAN SEKUNDER YANG TERDAFTAR DI BEI PERIODE 2017-2019 盈余财务关系:2018 -2019年间注册的初级和辅助部门企业的实证研究

Akuntansi dan Teknologi Informasi Pub Date : 2022-09-01 DOI: 10.24123/jati.v15i2.4882

Vivian Witjaksono, Felizia Arni Rudiawarni

{"title":"RELEVANSI FINANCIAL SUSTAINABILITY MEASURES TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PRIMER DAN SEKUNDER YANG TERDAFTAR DI BEI PERIODE 2017-2019","authors":"Vivian Witjaksono, Felizia Arni Rudiawarni","doi":"10.24123/jati.v15i2.4882","DOIUrl":"https://doi.org/10.24123/jati.v15i2.4882","url":null,"abstract":"Earnings management has become one of the most crucial issues in a company that can affect the condition of its financial statements. Financial reports are one of the maps that provide sources of information for internal and external parties. This study aims to determine the relevance of financial sustainability measures to the level of earnings management. The method used in this research is linear regression. The objects used in this study are those included in the primary and secondary sector categories listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 675 firms in 3 years. This study uses Modified Jones Model (Dechow et al., 1995) to detect earnings management behavior. The results of this study indicate that previously managed earnings and efficiency ratio have a significant negative effect on earnings management. In addition, liquidity positively affects earnings management. While leverage has no effect on the level of earnings management. It can be concluded that financial sustainability factors are relevant to earnings management behavior.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126321757","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