Jurnal Aplikasi Akuntansi

Journal Information
ISSN / EISSN : 2549-158X / 2622-2434
Published by: Mataram University (10.29303)
Total articles ≅ 78
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Bambang Ca, Lalu Takdir Jumaidi, D. Tialurra Della Nabila
Published: 28 March 2022
Jurnal Aplikasi Akuntansi, Volume 6, pp 51-62; https://doi.org/10.29303/jaa.v6i2.136

Abstract:
The purpose of this study was to analyze and compare the financial condition of hospital and pharmaceutical sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Springate and Zmijewski models. This study uses agency theory and signaling theory where complete, relevant, accurate and timely information is needed by investors in the capital market as an analytical tool for making investment decisions. The type of research used is comparative descriptive research. This comparative study aims to compare the financial performance of the hospital and pharmaceutical sectors before and during COVID-19. The sampling method in this research is purposive sampling method with the number of observers 21 companies. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Analysis of the data using the Springate and Zmijewski method to determine the financial condition then perform individual and comparative analysis. According to the Springate model, pharmaceutical companies and hospitals prior to the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 7 (seven) companies that experienced unhealthy financial performance. While the Zmijewski model of pharmaceutical companies and hospitals before the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 2 (two) companies that experienced unheharmaceuticalalthy financial performance. Both models have the same rating on 1 company during the covid 19 period.
Elok Heniwati
Published: 28 March 2022
Jurnal Aplikasi Akuntansi, Volume 6, pp 109-119; https://doi.org/10.29303/jaa.v6i2.139

Abstract:
Relevansi nilai yang mengacu pada kegunaan informasi akuntansi ini dimaknai sebagai kemampuan informasi laporan keuangan untuk memengaruhi harga pasar saham. Ia merupakan aspek penting untuk mengukur kebermanfaatan informasi akuntansi yang merepresentasikan nilai sekarang dari perkiraan arus kas bersih masa depan. Kajian ini menyelidiki hubungan antara dua variabel indpenden, yaitu laba per saham dan nilai buku ekuitas dengan laba dependen yaitu harga saham dari bank yang terdaftar di pasar saham Indonesia selama kurun waktu tujuh tahun (2013-2019). Penelitian ini menggunakan metodologi estimasi standar yaitu regresi linier berganda metode generalized least square (GLS) untuk mengatasi masalah heterokedastisitas dan autokorelasi. Hasil penelitian menunjukkan bahwa variabel-variabel akuntansi (laba per saham, nilai buku ekuitas per saham dan ukuran perusahan) secara bersamaan menjadi faktor penting dalam menjelaskan harga saham.
Intan Rakhmawati, Sapto Hendri Bs., Wirawan Suhaedi
Published: 28 March 2022
Jurnal Aplikasi Akuntansi, Volume 6, pp 75-86; https://doi.org/10.29303/jaa.v6i2.125

Abstract:
The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data.
Vidya Vitta Adhivinna, Mega Selawati, M. Sulkhanul Umam
Published: 28 March 2022
Jurnal Aplikasi Akuntansi, Volume 6, pp 63-74; https://doi.org/10.29303/jaa.v6i2.138

Abstract:
The purpose of this research is to detect, examine, and explain the effect of apparatus competence and internal control system on fraud prevention of the villages fund management in the village government of Sentolo Subdistrict Kulon Progo Regency. The research was conducted at 8 Village Government in Sentolo Subdistrict Kulon Progo Regency. The sampling technique in this research was purposive sampling with many respondents 101 village apparatus who were involved in the village fund management in Sentolo Subdistrict Kulon Progo Regency. The data source used was primary data with questuionnaires distributed to the respondents. Multiple regression analysis with the SPSS programmer version 21 is the technique of data analysis. The research results with t test indicated that the variable of apparatus competence (significant value 0,556) do not have an impact on fraud prevention in village fund management. On the other hand, variable of internal control system (significant value 0,000) have an effect on fraud prevention in village fund management. The results of the F test were large 34,410 and the coefficient of determined were large 0,401.
Jamiul Khasanah, Lilis Maryasih
Published: 28 March 2022
Jurnal Aplikasi Akuntansi, Volume 6, pp 120-136; https://doi.org/10.29303/jaa.v6i2.140

Abstract:
The purpose of this study was to examine the effect of the application of the electronic period notification letter (e-SPT) on the effectiveness and contribution of Value Added Tax (VAT) receipts and to see the difference in receipt of the Periodic VAT SPT between before and after the e-SPT was issued. This study has a population of VAT receipts reports, while the sample from this study uses purposive sampling technique, so that samples are obtained in the form of VAT receipts reports before the application of the VAT Period e-SPT and VAT receipts reports after the application of the VAT Period e-SPTs. The results of this study stated that there was no effect of the application of electronic mass notification letters on the effectiveness and contribution of VAT receipts at KPP Pratama Banda Aceh City. Likewise, the different tests that have been carried out have shown that there is no significant difference in VAT reporting receipts both before and after the implementation of the VAT Period e-SPT. However, when viewed from the average VAT reporting receipts, there is a difference between before and after the application of the VAT Period e-SPT, namely an increase of 2,316 VAT Period SPT reporting receipts after the application of the VAT Period e-SPT. Keywords: Application of e-SPT Period of VAT, Effectiveness and Contribution of Value Added Tax revenue
Susi R Cahyaningtyas, Zuhrotul Isnaini, Rahmi Sri Ramadhani
Published: 28 March 2022
Jurnal Aplikasi Akuntansi, Volume 6, pp 87-108; https://doi.org/10.29303/jaa.v6i2.137

Abstract:
Teori pemangku kepentingan mengungkapkan bahwa semua informasi yang dipublikasikan oleh perusahaan dapat digunakan oleh semua pemangku kepentingan tanpa kecuali untuk mengambil keputusan. Green CSR (GCSR) merupakan komitmen perusahaan untuk menjaga lingkungan dengan mengurangi polusi, limbah, dan efek rumah kaca. GCSR menjadi pemicu bagi perusahaan untuk melakukan inovasi hijau (green innovation) dengan menggunakan material yang ramah lingkungan selama proses produksi dan juga menghasilkan produk yang ramah lingkungan. Penelitian ini bertujuan untuk menguji secara empiris hubungan langsung antara GCSR dan nilai perusahaan serta hubungan tidak langsung antara GCSR dan nilai perusahaan dengan inovasi hijau sebagai variabel mediasi. Sampel penelitian adalah seluruh perusahaan manufaktur yang go public di Bursa Efek Indonesia yang mengungkapkan GCSR periode 2017 - 2018 dalam rupiah. Berdasarkan kriteria sampel diperoleh 83 observasi. Pengujian hipotesis menggunakan analisis jalur dan Uji Sobel. Hasil penelitian menunjukkan bahwa GCSR mempengaruhi inovasi hijau (inovasi proses hijau dan inovasi produk hijau) dan inovasi proses hijau dan inovasi produk hijau mempengaruhi nilai perusahaan. Namun, GCSR tidak mempengaruhi nilai perusahaan dan inovasi proses hijau dan inovasi produk hijau bukan bagian dari mediasi parsial atau penuh, melainkan sebagai variabel independen.
Deni Harianto, Kennedy, Arumega Zarefar
Published: 23 August 2021
Jurnal Aplikasi Akuntansi, Volume 6, pp 122-139; https://doi.org/10.29303/jaa.v6i1.111

Abstract:
Penelitian ini bertujuan untuk menguji : (1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah daerah, (2) pengaruh pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah daerah, (3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah daerah, (4) pengaruh pemanfatan teknologi informasi terhadap akuntabilitas kinerja instansi pemerintah daerah. Populasi dalam penelitian ini adalah 26 Organisasi Perangkat Daerah Kabupaten Rokan Hilir. Dalam penelitian ini, sampel yang digunakan yaitu berjumlah 51 Responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan meyebarkan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 23.0. Hasil penelitian ini menunjukkan bahwa : (1) kejelasan sasaran anggaran berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan sebesar 0,000 < 0,05, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (4 ) pemanfatan teknologi informasi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05
Annisa Rahmawati, Achmad Daengs Gs
Published: 23 August 2021
Jurnal Aplikasi Akuntansi, Volume 6, pp 1-24; https://doi.org/10.29303/jaa.v6i1.103

Abstract:
Inventory is a set of assets held for resale. The assessment of the value of inventories has an important role in two financial reports at the same time, namely in the presentation of the balance sheet and the exposure in the income statement. In general, the inventory valuation method is divided into three, namely First In First Out, Last in First Out and Average. PSAK No. 14 states that except for companies that have inventories that are specially produced and cannot be replaced with other inventories, these inventories are usually valued using the First In First Out method. PT X is a snack food distributor company in East Java which conducts an inventory assessment using the Last In First Out method, which is not in accordance with the exposure of PSAK No. 14. This research was conducted using a descriptive qualitative method. This study aims to present the results of the implementation of the First In First Out inventory valuation method at PT X. The results of this study explain that the implementation of the First In First Out valuation method can provide a more reasonable exposure to inventory valuation because companies with inventory classified as easily damaged such as PT X, the First In First Out method can provide inventory valuation exposure that is adjusted to the movement of goods in and out.
Nely Anggraini, Herlina Pusparini, Robith Hudaya
Published: 23 August 2021
Jurnal Aplikasi Akuntansi, Volume 6, pp 24-55; https://doi.org/10.29303/jaa.v6i1.106

Abstract:
This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.
M Ali Fikri, Saipul Arni Muhsyaf, Nungki Kartikasari
Published: 23 August 2021
Jurnal Aplikasi Akuntansi, Volume 6, pp 56-66; https://doi.org/10.29303/jaa.v6i1.98

Abstract:
The value relevance according to Beaver (1968) is the explanatory power of accounting information, for example accounting earnings and book value are related to firm value represented by stock prices. The phenomenon is that many players from the capital market are carried out by the middle to upper class, even though on the other hand there are small investments that also generate returns, for example the traditional market. This study examines the differences in the value relevance of the capital market and the traditional market to obtain empirical evidence about the relevance of the value of stock returns between the capital market and the traditional market. This research was conducted around the scope of the Indonesian Capital Market (IDX) and Traditional Markets in the Mataram area. The results showed that the value of traditional market returns was more profitable than the capital market.
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