Jurnal Akuntansi STIE Muhammadiyah Palopo最新文献

{"title":"PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN TRANSPARANSI LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH","authors":"Anim Wiyana, Sufiati Sufiati, Eva Marin Sambo, Yuyun Nurasratunnisa","doi":"10.35906/jurakun.v9i2.1588","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1588","url":null,"abstract":"This study aims to examine and analyze the effect of the application of public sector accounting and transparency of financial reports on the performance accountability of government agencies in Pangkajene and the Islands districts. Data collection techniques using primary data obtained from questionnaires.The population in this study were all regional apparatus organizations, totaling 49 OPD. The sampling technique in this study used a purposive sampling technique,namely 12 OPDs in the form ofoffices and agencies from each OPD, 5 respondents from the sub-finance staff were taken.The results of the questionnaire data have been tested for validity and reliability,as well as classical assumption tests,multicollinearity and heteroscedasticity tests. Methods of data analysis using multiple regression.The test results show that the Application of Public Sector Accounting has asignificant effect on the Performance Accountability of Government Agencies inPangkajene and Islands Districts and the Transparency of Financial Statementshas a significant effect on Government Agencies Performance Accountability inPangkajene andIslands Districts. This means that by increasingthe Applicationof Public Sector Accounting and Transparency of Financial Statements, it can increase the Accountability for the Performance of Government Agencies in Pangkajene and the Islands Regency, which has a significant impact.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127252942","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":"ANALISA BELAJAR AKUNTANSI BIAYA TERHADAP PRAKTEK LAB AKUNTANSI BIAYA MAHASISWA PROGRAM STUDI AKUNTANSI UBSI","authors":"W. Haryanto","doi":"10.35906/jurakun.v9i2.1558","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1558","url":null,"abstract":"The purpose of the study was to determine the relationship of cost accounting learning outcomes to cost accounting lab practices. the sample used was 80 respondents. from the results of data analysis, it is known that simultaneously there is no effect on cost accounting lab practices, while partially that cost accounting lab practices affect cost accounting learning outcomes. cost accounting lab practices have no effect on learning motivation and cost accounting learning outcomes. cost accounting lab practice has no effect on learning motivation. the effect of cost accounting learning outcomes as moderation is not able to moderate its effect on cost accounting lab practice. the effect of cost accounting learning motivation is not able to moderate its effect on cost accounting lab practice. the effect of cost accounting learning outcomes is not able to moderate its effect on cost accounting lab practice.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128152553","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":"AKUNTANSI BISNIS TIONGHOA","authors":"Stesya Orhizha Anandita, Nina Yusnita Yamin, Jurana Jurana, Chalarce Totanan, Rahayu Indriasari, Andi Chairil Furqan","doi":"10.35906/jurakun.v9i2.1599","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1599","url":null,"abstract":". This study aims to interpret the structural patterns of accounting practices in the perspective of Chinese culture. This study uses a type of qualitative research, an interpretive paradigm using an ethnographic approach. The types and sources of data used in this study consisted of primary data and secondary data. Data collection techniques are by observation, interviews and documentation. The number of informants in this study were three informants as ethnic Chinese business actors in Palu City. Based on the results of the study found three meanings of accounting in the perspective of Chinese culture, namely: oral accounting or memory, kinship which is closed and passed down from generation to generation, artifacts in Chinese cultural practices, while the use of the artifacts in question is artifacts to support their business, all their business is made into an asset that will continue to be passed down from generation to generation to their grandchildren. Thus the three meanings of accounting in the perspective of Chinese culture are interrelated with one another in supporting sales accounting activities.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115761206","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":"TATA KELOLA PERUSAHAAN BERPENGARUH TERHADAP PENGELUARAN PENELITIAN DAN PENGEMBANGAN","authors":"Nindi Suci Rahmadani, Widijaya Widijaya","doi":"10.35906/jurakun.v9i2.1497","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1497","url":null,"abstract":"A company will engage in research and development (R&D) to create new innovations or strengthen and enhance existing ones. The intensifying business competition compels corporations to conduct R&D to generate the best innovations for society. Effective corporate governance is crucial for the smooth operation of business activities and the implementation of R&D. This study focuses on non-financial and non-utility companies listed on the Indonesia Stock Exchange from 2017 to 2021. The study analyzes 814 distinct data points. The research findings indicate that the audit committee has a significantly negative impact on R&D, whereas board composition has a significantly positive impact. Other independent variables do not show significant effects. Among the control variables, only tobins’Q exhibits a significant negative impact.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126887053","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":"INTERNAL CONTROL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021","authors":"Surya Dinata, Rudi Candra","doi":"10.35906/jurakun.v9i2.1583","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1583","url":null,"abstract":"ABSTRAK Tax avoidance berdampak pada variabel bebas yang dikenal untuk tujuan dari temuan penelitian yang dilakukan ini. Variabel bebas yang dipakaikan dalam temuan penelitiannya ini yaitu internal control, firm size, profitability, dan family ownership. Variabel terikat yang dipakaikan dalam temuan penelitian ini yaitu tax avoidance. Variabel moderasi dalam penelitian ini adalah environmental uncertainty. Sampel yang dipergunakan dalam temuan penelitian ini adalah perusahaan manufaktur publik Indonesia. Metode pengumpulan data meliputi purposive sampling. Data hasil riset ini diolah dengan memakai dua program, yaitu SPSS untuk statistik deskriptif dan eviews untuk membuktikan akurasi, kesesuaian, dan dampak dari variabel yang ada. Hasil penelitian menghasilkan temuan bahwa firm size, profitability, dan family ownership mampu mempengaruhi secara signifikan pada tax avoidance. Hasil penelitian juga menghasilkan temuan bahwa Internal control tidak mampu mempengaruhi secara signifikan pada tax avoidance. Hasil penelitian juga menghasilkan temuan bahwa profitability dan family ownership mampu mempengaruhi secara signifikan pada tax avoidance dengan environmental uncertainty sebagai pemoderasinya. Hasil penelitian juga menghasilkan temuan bahwa internal control dan firm size tidak mampu mempengaruhi secara signifikan pada tax avoidance dengan environmental uncertainty sebagai pemoderasinya.Kata kunci: Tax Avoidance, Internal Control, Firm Size, Profitability, Family Ownership.ABSTRACTTax avoidance has an impact on independent variables known for the purposes of the research findings that were conducted. The independent variables used in this research findings are internal control, firm size, profitability, and family ownership. The dependent variable used in the findings of this study is tax avoidance. The moderating variable in this study is environmental uncertainty. The sample used in the findings of this study is an Indonesian public manufacturing company. Data collection methods include purposive sampling. The data from this research were processed using two programs, namely SPSS for descriptive statistics and eviews to prove the accuracy, suitability, and impact of existing variables. The results of the study yield findings that firm size, profitability, and family ownership can significantly influence tax avoidance. The results of the study also found that internal control is not able to significantly influence tax avoidance. The research results also found that profitability and family ownership can significantly influence tax avoidance with environmental uncertainty as a moderator. The research results also found that internal control and firm size are not able to significantly influence tax avoidance with environmental uncertainty as a moderation.Keyword: Tax Avoidance, Internal Control, Firm Size, Profitability, Family Ownership.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124803909","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":"PENGELOLAAN KEUANGAN UMKM DITINJAU DARI LITERASI KEUANGAN, PERSEPSI KEUANGAN DAN SIKAP KEUANGAN","authors":"Evi Dewi Kusumawati, Eskasari Putri","doi":"10.35906/jurakun.v9i2.1567","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1567","url":null,"abstract":"ABSTRAKPenelitian ini dilakukan untuk mengetahui pengaruh literasi keuangan, persepsi keuangan dan sikap keuangan terhadap perilaku pengelolaan keuangan UMKM (studi kasus UMKM program inkubasi bisnis kotamadya Surakarta). Usaha  mikro  bidang kerajinan banyak   digemari   masyarakat   pada   umumnya   ditambah   lagi dengan  adanya  dorongan  dari  pemerintah  untuk  memberikan  pembinaan kepada  pelaku  usaha  berupa  program  unggulan  sehingga  meningkatkan jumlah  pelaku  usaha,  namun  masih  banyak  masalah  yang  dihadapi  pelaku usaha  dalam  mengelola  keuangan  usahanya.Penelitian  ini  menggunakan pendekatan  kuantitatif.Responden  adalah  pelaku  usaha  yang  bergerak dalam  bidang  kerajinan  di  wilayah  Kota Surakarta. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner secara langsung maupun menggunakan google form secara online.  Hipotesis diuji secara statistik dengan menggunakan analisis regresi linear berganda dengan menggunakan program IBM SPSS versi 25. Berdasarkan hasil pengolahan data yang dilakukan diperoleh hasil bahwa variabel literasi keuangan berpengaruh terhadap perilaku pengelolaan keuangan UMKM, variabel persepsi keuangan berpengaruh terhadap perilaku pengelolaan keuangan UMKM serta variabel sikap keuangan berpengaruh terhadap perilaku pengelolaan keuangan UMKM. Sehingga dapat disimpulkan bahwa perilaku pengelolaan keuangan dipengeruhi oleh sikap keuangan, yang mana artinya semakin baik sikap keuangan pelaku usaha, maka semakin baik pula pengelolaan keuangannya Kata Kunci : UMKM, Literasi Keuangan, Persepsi Keuangan, Sikap KeuanganABSTRACTThis research was conducted to determine the effect of financial literacy, financial perceptions and financial attitudes on MSME financial management behavior (a case study of MSME municipal business incubation programs). Micro-enterprises in the field of handicrafts are popular with the public in general coupled with encouragement from the government to provide guidance to business actors in the form of superior programs so as to increase the number of business actors, but there are still many problems faced by business actors in managing their business finances. This research uses a quantitative approach. Respondents are business actors engaged in handicrafts in the city of Surakarta. The data used are primary data obtained through distributing questionnaires directly or using the Google form online. The hypothesis was tested statistically using multiple linear regression analysis using the IBM SPSS version 25 program. Based on the results of the data processing carried out, it was found that the financial literacy variable had no effect on MSME financial management behavior, while the financial attitude variable had an effect on MSME financial management behavior. So it can be concluded that financial management behavior is influenced by financial attitudes, which means that the better the financial attitude of business actors, the better their fi","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129210409","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":"MENGINTEGRASIKAN NILAI-NILAI BUDAYA JAWA DALAM ETIKA DAN KODE ETIK AKUNTAN PUBLIK UNTUK MEMPERKUAT PROFESIONALISME","authors":"S. Hanipa, Muhammad Aras Prabowo, Rismawati Rismawati","doi":"10.35906/jurakun.v9i2.1587","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1587","url":null,"abstract":"This study aims to integrate the richness of Javanese cultural values with the accountant's code of ethics in order to increase the professionalism and compliance of accountants with the code of ethics. The research method used is literature review (literature review) using descriptive qualitative as data analysis. The sources of literature used are international and national journals and books published according to research topics with a time frame of 2014-2023. Based on the results of a review of 187 literature, the results of the study revealed that there are nine Javanese cultural values that have integration to strengthen the accountant's code of ethics. The values include (1) ojo Dumeh (not selfish), (2) alon-alon origin (be wise and careful), (3) Javanese kramo inggil (communicate politely and politely), (4) ewuh -pakewuh (reluctant or reluctant), (5) upload-ungguh (being respectful and polite), (6) eling lan waspodo (careful and alert), (7) reluctant (respecting), (8) manganese ora manganese the important thing is gathering (togetherness), and (9) pillars of agawe (being cooperative). These nine values can be an alternative in strengthening professionalism and compliance with the code of ethics for accountants, especially accountants with Javanese ethnic background.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"48 5 Suppl 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128205777","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":"ANALISIS KINERJA BADAN USAHA MILIK DESA (BUMDES) MITRA WARGA PADA DESA PASIRHALANG KECAMATAN SUKARAJA KABUPATEN SUKABUMI","authors":"Ari Datul Risalah, Elan Eriswanto","doi":"10.35906/jurakun.v9i2.1565","DOIUrl":"https://doi.org/10.35906/jurakun.v9i2.1565","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana kinerja Badan Usaha Milik Desa (BUMDes) Mitra Warga. Fenomena dalam penelitian ini menunjukkan bahwa ada unit usaha BUMDes Mitra Warga yang sudah tidak aktif lagi dan mengakibatkan pendapatan BUMDes menurun sehingga Pendapatan Asli Desa juga ikut menurut karena BUMDes meruapakan salah satu dari Sumber Pendapatan Asli Desa dan itu bisa di sebabkan karena kurang baiknya kinerja para pengelola BUMDes. Penelitain ini menggunakan metode kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan adalah data primer dan data sekunder dengan pengumpulan data observasi, wawancara dan dokumentasi. Metode análisis yang digunakan adalah pengumpulan data, reduksi data, penyajian data dan kesimpulan. Hasil penelitian ini menunjukkan bahwa BUMDes Mitra Warga Desa Pasirhalang Kecamatan Sukaraja kinerjanya dapat dikatakan kurang baik namun kinerja akan baik bila para pengelola mengikuti pelatiahan sosialiasi mengenai pengelolaan yang baik dan faktor-faktor ditingkatkan sehingga BUMDes dengan kinerja yang baik akan meningktakan pendapatan BUMDes dan kedalam Pendapatan Asli Desa.Kata Kunci: Kinerja BUMDes, Kuliatas Layanan, Responsivitas, AkuntabilitasABSRACTThis study aims to find out how the performance of Village Owned Enterprises (BUMDes) Partner Citizens. The phenomenon in this study shows that there is a BUMDes Mitra Warga business unit which is no longer active and has resulted in a decrease in BUMDes revenue so that the village's original income also follows because BUMDes is one of the village's original sources of income and this can be caused by the poor performance of the administrators. BUMDes. This research uses qualitative methods with a descptive approach. The type of data used is primary data and secondary data by collecting observation data, interviews and documentation. The analytical method used is data collection, data reduction, data presentation and conclusions. The results of this study indicate that the BUMDes Partner of the Residents of Pasirhalang Village, Sukaraja District, can be said to have poor performance, but the performance will be good if managers attend socialization training on good management and the factors are improved so that BUMDes with good performance will increase BUMDes revenue and into Original Income Village.Keywords: BUMDes Performance, Service Quality, Responsiveness, Accountability  ","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130483945","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":"ANALISIS PENGARUH FRAUD TRIANGLE TERHADAP LAPORAN KEUANGAN (Studi Kasus Perusahaan Properti di Bursa Efek Indonesia Tahun 2018-2020)","authors":"Dwi Anggarani, Pradita Wahyu Delfiana, Khojanah Hasan, Wiwin Purnomowati","doi":"10.35906/jurakun.v9i1.1298","DOIUrl":"https://doi.org/10.35906/jurakun.v9i1.1298","url":null,"abstract":"","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115805579","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":"ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA RSUD DR. SAIFUL ANWAR MALANG BERDASARKAN PSAP NOMOR 07","authors":"Khojanah Hasan, Aliviatus Zahro, Dwi Anggarani, Endah Puspitosarie","doi":"10.35906/jurakun.v9i1.1296","DOIUrl":"https://doi.org/10.35906/jurakun.v9i1.1296","url":null,"abstract":"","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131441688","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}