Indonesia Accounting Journal

Journal Information
ISSN / EISSN : 2686-6617 / 2686-6609
Current Publisher: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 44
Current Coverage

Latest articles in this journal

Vebby Kareth, David Paul Elia Saerang,
Indonesia Accounting Journal, Volume 3, pp 1-13; doi:10.32400/iaj.32158

This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.
Eristamia Faizul Muna, G. Anggana Lisiantara
Indonesia Accounting Journal, Volume 3, pp 27-35; doi:10.32400/iaj.33169

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.
, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela
Indonesia Accounting Journal, Volume 3, pp 14-26; doi:10.32400/iaj.31289

The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment.
Muhammad Arsyad, Sitti Hartati Haeruddin, Muslim Muslim, Muhammad Faisal A. R. Pelu
Indonesia Accounting Journal, Volume 3, pp 36-44; doi:10.32400/iaj.30119

Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.
, Lintje Kalangi, Sherly Pinatik
Indonesia Accounting Journal, Volume 2, pp 66-73; doi:10.32400/iaj.27712

Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.
, Jantje J. Tinangon, Steven J. Tangkuman
Indonesia Accounting Journal, Volume 2, pp 110-117; doi:10.32400/iaj.27981

Employees with a good understanding of the functions, duties and having sufficient competence will foster a high commitment to the agency in this case the task of implementing SAKIP. The purpose of this study is to determine the influence of competence apparatus and organizational commitment to the implementation of performance accountability system of government agencies at the representative office BPKP North Sulawesi. The used sample are 40 respondents. The sample technique is sampling purposive. This research used multiple regression analysis method with SPSS 22 for windows. The results of research shows that Competency Apparatus influences the implementaion of Performnce Accountability System of Goverment Instituion whereas Commitment Organizasion is not in compliance with the Implementaion of Performnce Accountability Sistem of Goverment Instituion. And the result the two independent varibles influences simutneousy to the dependen variable.
, Fadli Dahlan
Indonesia Accounting Journal, Volume 2, pp 187-195; doi:10.32400/iaj.31055

This study uses qualitative approach with purpose to determine: (1) the performance of BUMDes in budget management; and (2) the performance of the "Karivela" BUMDes in managing village potential in Akidotilou Village of Oba Tengah District in Tidore Kepulauan City of North Maluku Province. Data collection techniques through observation, interviews, documentation, and literature study. Data analysis procedures include data collection, data reduction, data presentation, and drawing conclusions. The results show that budget management by BUMDes "Karivela" which should be accountable for budget management to the Village Government of Akedotilou Oba Tengah Subdistrict Tidore Islands City has not been carried out by BUMDes "Karivela" officials. So that every BUMDes "Karivela" budget is known to lack transparency, both in management and accountability. Meanwhile, in the management of village potential in the Village managed by BUMDes "Karivela" there is still no improvement in the existing business units. this is because the management of the BUMDes "Karivela" does not have the ability to manage the village potential in Akedotilou village and the lack of human resources who manage the village potential.
Indonesia Accounting Journal, Volume 2, pp 118-132; doi:10.32400/iaj.27990

Social and environmental accounting has attracted growing attention from companies in Indonesia as these companies face an increasing pressure to report their social and environmental responsibilities to the public. Despite this trend, however, Indonesia lacks a social and environmental reporting model that is relevant to its business environment, i.e., a model that incorporates the spiritual dimension, and not merely the economics, social, and environmental dimensions. The main aim of this study was to explore the spiritual dimension of the social and environmental reporting practices of a tourism company in Bali. The exploration was based on Tri Hita Karana, a local societal value held by the people of Bali. This study employed a two-phase research approach, where the first phase focused on exploring the social and environmental reporting practices of the company, while the second phase centered on refining and assessing the applicability of this reporting model in other companies. The results of this study show that the appropriate model of social and environmental accounting for Indonesian companies should consist of four dimensions: economic, environmental, social, and spiritual. Among these dimensions, the implementation of the spiritual dimension in social and environmental accounting faces the greatest challenges.
, Ventje Ilat, Jenny Morasa
Indonesia Accounting Journal, Volume 2, pp 103-109; doi:10.32400/iaj.27798

This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost.
, Inggriani Elim, Meily Y.B. Kalalo
Indonesia Accounting Journal, Volume 2, pp 92-96; doi:10.32400/iaj.27785

Regional original income is the original source of regional revenue extracted in the region which is used for the basic capital of the regional government in financing development and regional efforts to minimize the dependency of funds from the central government. Regional governments are expected to be more able to explore financial resources to the maximum, but of course in the corridor of the applicable legislation in particular to meet the needs of government funding and development in the region through Regional Original Revenue. One of them is levies from the port levies or by the name of the port service levies levied as fees for payment, anchoring services / mooring services, aviation services and scouting, dock services. This study aims to determine and analyze the increase in sea port levies to the Regional Original Revenue (PAD) Sorong City. The analytical method used in this thesis research is a descriptive method that aims at each data collected collected analyzed and drawn a conclusion and the type of research used is descriptive qualitative. Based on the results of the port levy analysis, it can be seen that during the 2011-2015 observation year, the realization of port charges on the PAD had increased quite well.
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