Indonesia Accounting Journal
ISSN / EISSN : 2686-6617 / 2686-6609
Current Publisher: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 37
Latest articles in this journal
Indonesia Accounting Journal, Volume 2, pp 173-186; doi:10.32400/iaj.30569
This study aims to examine the effect of corporate governance, firm size, and leverage on corporate social responsibility on Indonesian listed manufacturing company during period 2014 to 2017. The independent variables of this study are corporate governance, firm size and leverage, while the dependent variable is corporate social responsibility. This study uses panel data to analyze the regression model with assistance of EViews 8. The results of this study indicate that: (1) Board of Commisioners insignificantly effect on corporate social responsibility; (2) the Board of Commissioners independent significant effect on corporate social responsibility; (3) the Audit Committe insignificantly effect on corporate social responsibility; (4) firm size insignificantly effect on corporate social responsibility; and (5) leverage significant effect on corporate social responsibility.
Indonesia Accounting Journal, Volume 2, pp 162-172; doi:10.32400/iaj.29261
Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another thing in managing village funds besides of good internal controlling system is the use of information technology and public participation. This study aims to know the effect of competency of village officers, internal controlling system, use of information technology, and public participation on the accountability of village fund management. This study uses a quantitative approach for hypothesis testing. The instrument of this study is in the form of questionnaires and filled by respondents. The population in this study is all village officers in Sub-District of Grogol at Regency of Sukoharjo. The sampling technique of this study is purposive sampling with 40 respondents as the sample and analyzed by multiple linear regression. This study finds that the competency of village officers and public participation are significant on accountability of village funds management. Also, this study finds that internal controlling system and use of information technology are insignificant on accountability of village funds management.
Indonesia Accounting Journal, Volume 2, pp 148-161; doi:10.32400/iaj.28818
This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 78 respondents that work as civil servants at finance departments of 39 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not the explanations on timeliness on their financial reporting.
Indonesia Accounting Journal, Volume 2, pp 133-147; doi:10.32400/iaj.28894
The objective of this study is to test the influence of inflation rates, interest rates, liquidity rates proxied by the finance to deposit ratio, and profit sharing rates to the amount of mudharabah deposit. This study conducts the regression analysis and uses time series data which retrieved from the quarterly financial statements of BRI Syariah and BCA Syariah in Indonesia over period of 2014 to 2018 as the sample. The study proves that: (a) the inflation rates is insignificant to influence the amount of deposit mudharabah; (b) the interest rates is insignificant to influence the amount of deposit mudharabah of BRI Syariah and BCA Syariah because when the interest of conventional bank increase then the amount of deposit mudharabah do not experience dramatic changes because the customers still invest their fund at BRI Syariah and BCA Syariah; (c) finance to deposit ratio is significant to influence the amount of mudharabah deposit; (d) the rates of share profit is insignificant to influence the amount of mudharabah deposit; and (e) size is insignificant to influence the amount of mudharabah deposit.
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.
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.
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.
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.
Indonesia Accounting Journal, Volume 2, pp 97-102; doi:10.32400/iaj.27796
Total quality management is a philosophy that requires changes in behavior at all levels of the organization with attention on the importance of consumer satisfaction. Or in other words, the improvement of which is carried out continuously by every person in the organization to understand, meet and even exceed customer expectation. This study aims to determine how the implementation of total quality management to defects product in the PT. Sinar Pure Foods International in Bitung. Type of research used in this thesis research is descriptive research type. The type of data used in this research is qualitative data. The results of the study found that quality is an important factor in a company especially in the production. Total quality management has been applied effectively on PT. Sinar Pure Foods International in Bitung.
Indonesia Accounting Journal, Volume 2, pp 87-91; doi:10.32400/iaj.27775
The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.