Jurnal Riset Akuntansi (JUARA)最新文献_第2页

Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi 领导风格、信息不对称和会计欺诈规则:作为调解的不道德行为

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3467

Yesi Mutia Basri, Yuhelmi, Rheny Afriana Hanif

引用次数: 1

Aspek-Aspek Yang Mengindikasikan Terjadinya Manajemen Laba 那些表明利润管理发生的方面

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3233

Ni Luh Putu Eka Sulistia Dewi, N. Antari

引用次数: 0

Analisis Kinerja Keuangan APBDes Saat Pandemi 流感大流行期间APBDes的财务状况分析

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3095

Birgita Neysa Naomi Efrem Mentari, Imelda Sinaga, Victoria Ari Palma Akadiati

{"title":"Analisis Kinerja Keuangan APBDes Saat Pandemi","authors":"Birgita Neysa Naomi Efrem Mentari, Imelda Sinaga, Victoria Ari Palma Akadiati","doi":"10.36733/juara.v12i1.3095","DOIUrl":"https://doi.org/10.36733/juara.v12i1.3095","url":null,"abstract":"APBDes is the village government's yearly financial plan, which cover revenue, expenditures, and finance to support village development initiatives. The purpose of this study was to determine the financial performance of the APBDes in Gumuk Rejo Village in terms of efficiency, effectiveness, and independence during the pandemic. This research method is a quantitative research technique with a descriptive approach was employed with a population of 2,064 participants. The sampling approach employs the Isaac & Michael formula, with a total sample size of 323 participants. The data was gathered via a questionnaire, which was sent to respondents via social media. The index analysis approach was employed in the data analysis technique. According to the findings of this study, the Gumuk Rejo APBDes' financial performance is efficient, quite effective, and has high independence. Efficient occurs because the village government can provide easy access to village financial reports for users and there is a high level of community participation in village deliberations, it is quite effective because the distribution of information acquisition regarding the implementation of village fund programs funded from the APBDes used is still low, and it is highly independent because the village fund budget used is right on target distribution.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132145415","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

Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking 伊斯兰伦理认同披露、伊斯兰知识资本、公司规模与伊斯兰银行财务绩效

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3700

B. Cahya, Puji Wahyu Hidayanti, Nur Kholis, U. Hanifah

{"title":"Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking","authors":"B. Cahya, Puji Wahyu Hidayanti, Nur Kholis, U. Hanifah","doi":"10.36733/juara.v12i1.3700","DOIUrl":"https://doi.org/10.36733/juara.v12i1.3700","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan identitas etis islam, Islamic intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Variabel pengungkapan identitas etik Islam diproksikan dengan indeks identitas etik, variabel modal intelektual Islam diproksikan dengan iB-VAIC TM , variabel ukuran perusahaan diproksikan dengan logaritma natural dari total aset. Penelitian ini menggunakan penelitian asosiatif dengan desain pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan periode 2016-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling yang diperoleh 10 Bank Umum Syariah dan data yang digunakan sebanyak 36 data. hipotesis diuji dengan menggunakan analisis regresi berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pengungkapan identitas etis Islam dan modal intelektual Islam secara parsial berpengaruh positif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Sedangkan variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan ROA.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131927120","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 Berpengaruh Terhadap Kualitas Audit Pada Inspektorat Pemerintah Kabupaten Badung 这是影响监察员审计质量的一个因素

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3261

I. M. Antara, N. Sunarsih, I. A. B. Munidewi

引用次数: 0

Model Pemberdayaan LPD Bermasalah di Provinsi Bali

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3141

I. K. Yadnyana, S. Arka, N. Wati

{"title":"Model Pemberdayaan LPD Bermasalah di Provinsi Bali","authors":"I. K. Yadnyana, S. Arka, N. Wati","doi":"10.36733/juara.v12i1.3141","DOIUrl":"https://doi.org/10.36733/juara.v12i1.3141","url":null,"abstract":"This research aims to create strategies and models as guidelines for empowering problematic LPD related to aspects of human resources, institutions, businesses, capital, and business cooperation networks. The population is all problematic LPDs in Bali Province. Based on the Krejcie table, the number of samples for a population of 181 is determined to be at least 123. The source of data is primary data obtained by distributing questionnaires. Based on the human resources aspect, the strategy to solve problematic LPDs is to increase the knowledge and skills of human resources through education and training. It needs business cooperation networks and strengthening government support from the institutional aspect. From the business aspect, it is to strengthen the support of adat village manners by regenerating the trust that once faded. The capital aspect increases awareness of adat village manners regarding the business capital requirements. From the aspect of business cooperation networks, it is the pioneering and strengthening of cooperation networks by utilizing the potential of adat village manners, government facilities, and related agencies. Meanwhile, the empowerment model is applied through education, apprenticeship, comparative studies, facilities, and the creation of a conducive climate.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115360639","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

Reaksi Investor Pada Saham Perusahaan Sub Sektor Perhotelan, Restoran Dan Pariwisata Pada Masa Pandemi Covid 投资者对Covid大流行期间酒店、餐馆和旅游等行业股份的反应

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3232

Via Krismawati, Maslichah Maslichah, Dwiyani Sudaryanti

引用次数: 0

Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas Dan Kepemilikan Institusional Terhadap Profitabilitas 企业规模、资本结构、流动性和体制所有权对盈利能力的影响

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3200

Sri Suratmi Aji Pangesti, Kartika Hendra Titisari, R. Dewi

引用次数: 1

Faktor-Faktor Dalam Meningkatkan Pengungkapan Green Banking 这些因素增加了绿色银行的披露

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3144

Nada Khamilia, Wahyudin Nor

{"title":"Faktor-Faktor Dalam Meningkatkan Pengungkapan Green Banking","authors":"Nada Khamilia, Wahyudin Nor","doi":"10.36733/juara.v12i1.3144","DOIUrl":"https://doi.org/10.36733/juara.v12i1.3144","url":null,"abstract":"The purpose of this study was to examine and analyze the influence of Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financial Slack, Human Resource Slack, Sustainability Officer, and Sustainability Committee on green banking disclosure and also to analyze the differences between green banking disclosure before and after the issuance of POJK Number 51 / POJK.03 / 2017 concerning sustainable finance of 12 sample companies of bank sub-sectors listed on the IDX during the 2016-2019 period.\u0000The analysis used in this study was multiple linear regression analysis to examine the causality relationship between independent variables on green banking disclosures, as well as the Wilcoxon test to determine differences in the level of disclosure before and after POJK Number 51/POJK.03/2017 issuance.\u0000The results of this study indicate that there are differences in green banking disclosures before and after the issuance of POJK Number 51 / POJK.03 / 2017. In addition, it was also found a positive significant effect of the sustainability committee on green banking disclosure while Operational Costs on Operating Income (BOPO), Capital Adequacy Ratio, Financial Slack, Human Resource Slack, and Sustainability Officer have no significant effect.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124771347","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

Menakar Rekonsiliasi Laporan Keuangan Berbasis Web Pada KPU Provinsi Bali 在巴厘岛选举委员会上进行基于Web的财务和解报告

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-03-30 DOI: 10.36733/juara.v12i1.3143

M. Santini, I. M. B. Suardana

{"title":"Menakar Rekonsiliasi Laporan Keuangan Berbasis Web Pada KPU Provinsi Bali","authors":"M. Santini, I. M. B. Suardana","doi":"10.36733/juara.v12i1.3143","DOIUrl":"https://doi.org/10.36733/juara.v12i1.3143","url":null,"abstract":"The purpose of this study are to determine the implementation of financial reporting reconciliation based on website application, which is e-Rekon LK G2, and to map the obstacles faced and the impact in implementing the reconciliation of financial statements based on e-Rekon LK G2 at KPU Provinsi Bali. The theory used in this research is the theory of public policy implementation by Van Meter and Van Horn. The indicators of the implementation of public policies used are Standards/Goals, communication, resources, disposition, bureaucratic structure, and socio-economic political environment. This study uses a qualitative descriptive method with data collection techniques using observation, interviews, and documentation.\u0000This study uses a qualitative descriptive method with data collection techniques using observation, interviews, and documentation. The results of the study indicate that there are several obstacles in the implementation of financial statement reconciliation based on e-Rekon LK G2 at KPU Provinsi Bali. These obstacles are regulatory changes, lack of detailed report printing features, inadequate data integration with State Property, data changes in the e-Rekon system take a long time, and Incoming Transfer Out Transfer transactions are vulnerable to difference.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126728992","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