Jurnal Wahana Akuntansi

Journal Information
EISSN : 2302-1810
Current Publisher: Universitas Negeri Jakarta (10.21009)
Total articles ≅ 48
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Latest articles in this journal

Zeny Antika, Yunika Murdayanti, Hafifah Nasution
Jurnal Wahana Akuntansi, Volume 15, pp 212-232; doi:10.21009/wahana.15.027

This study aims to examine the effect of the regional financial accounting system, the accessibility of financial reports and internal controls on the accountability of regional financial management. This research is a quantitative research. The population in this study is the whole part involved in the management of regional finances in the villages in Bekasi City. The sampling technique uses simple random sampling. Data collection techniques used in this study using survey methods. The data used are primary data in the form of questionnaires distributed to respondents. The analytical method used is multiple regression analysis with SPSS (Statistical Product and Services Solution) version 26. Based on the results of the study showed that the regional financial accounting system, the accessibility of financial statements, and internal control have a significant positive effect on the Financial Accountability Of Local Government.
Anna Apriana Hidayanti, Agus Khazin Fauzi, Baiq Desthania Prathama
Jurnal Wahana Akuntansi, Volume 15, pp 163-183; doi:10.21009/wahana.15.024

The current research was carried out to investigate the correlation of educational background, perceived usefulness, perceived ease of use, socialization and quality of human resources with (SAK-EMKM) Implementation by reducing variables to several factors using the factor analysis method. Data collection in this study with a questionnaire given to the owner of the by Micro, Small and Medium Enterprises (MSMB) in Mataram city and 40 UMKM samples were obtained using purposive sampling technique, factor analysis aim to reduce the dimensionality of a set of data and clearly designed with the objective to identify certain unobservable factors from the observed variables. The results of this study were formed into two factors: 1st factor is these factors are termed the perception of the owner of the by Micro, Small and Medium Enterprises (MSMB) formed from the perception and variables using SAK EMKM perception then against SAK-EMKM implementation has a positive effect. 2nd factor is these factor was human resources factors formed from the educational background variable and the quality of human resources variable and against SAK-EMKM implementation has positive correlation.
Dan Suminar, Luh Nadi
Jurnal Wahana Akuntansi, Volume 15, pp 153-162; doi:10.21009/wahana.15.023

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indonesia Stock Exchange in 2014-2018. Population in this study were 51 companies listed on the Stock Exchange Indonesia se;ected using purposive sampling method, namely technique taking data sources with certain considerations. Data analysis method this research uses multiple linear regression analysis. Based on the research results show that Tax Avoidance has no effect on the Cost of Debt, Earning Management affects the Cost of Debt, and Managerial Ownership has no effect on the cost of accounts payable.
Nuramalia Hasanah, Mochamad Razief Aditya, Indah Mulyasari
Jurnal Wahana Akuntansi, Volume 15, pp 197-211; doi:10.21009/wahana.15.026

This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk preference as a moderating variable has no effect and could not moderate the relationship between tax penalties with taxpayer compliance also between tax authority services with taxpayer compliance.
Dinda Maharani Jaiz, Rahmawati, Asriany
Jurnal Wahana Akuntansi, Volume 15, pp 107-124; doi:10.21009/wahana.15.021

This study aims to determine the effect of Capital Adequacy Ratio, solvability, and firm size on liquidity risk in Islamic banks in Indonesia. The population in this study were Islamic banks in Indonesia from 2014 to 2018. The research sample was 11 Islamic banks in Indonesia which were obtained by purposive sampling technique. The results showed the variable Capital Adequacy Ratio and solvability had a positive effect on liquidity risk in Islamic banks. Firm size does not have a positive effect on liquidity risk in Islamic banks.
Nurul Hidayah, Amrie Firmansyah
Jurnal Wahana Akuntansi, Volume 15, pp 184-196; doi:10.21009/wahana.15.025

This study aims to analyze corporate liquidation accounting practices in Indonesia. The method employed is qualitative. The approach used in the study was interviews with two informants, namely accounting practitioners and legal experts. The data obtained from the two informants were analyzed based on suitability with theory, related literature both from the accounting and juridical sides. This study concludes that, in general, Law Number 40 of 2007 has provided guidelines regarding liquidation procedures and liquidator responsibilities, but Indonesia's financial accounting standards do not regulate guidelines for corporate liquidation. Based on this study's results, the Government needs to formulate a more comprehensive regulation on company liquidation. Also, the Indonesian Institute of Accountants needs to set financial accounting standards related to corporate liquidation.
Imran Djunur
Jurnal Wahana Akuntansi, Volume 15, pp 125-152; doi:10.21009/wahana.15.022

In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements. Complete information will prevent users from misleading and improper decision making or opinions on the financial condition and performance of the central government. This study focuses on the disclosure of information on tax accounts receivable at LKPP because the account has significant value and gets the attention of LKPP users. Through this research, the writer will assess whether the information related to tax receivables in LKPP FY 2017 to 2019 meets the Full Disclosure Principle. To fulfill the principle, LKPP must disclose 9 adequate information related to tax receivable. The results of the analysis show that the disclosure of tax receivables in LKPP FY 2017 and LKPP FY 2018 don’t fulfill all the criteria, while LKPP FY 2019 only fulfill 1 criteria. There was no significant increase in the implementation of full disclosure principle of tax receivable within 3 years.
Hera Khairunnisa, Sumardi, Bambang Tutuko, Christian Wiradendi Wolor
Jurnal Wahana Akuntansi, Volume 15, pp 57-72; doi:10.21009/wahana.15.015

The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires. The questionnaires were distributed to 30 BPR employees in most Jabodetabek areas. The collected questionnaires were analyzed using multiple regression analysis. Control activity variables are adopted from the COSO internal control framework. Control activity variables are devided into three sub-variables. Asset misappropriation in this study uses indicators from the previous studies. Measurement of control activity variables and risk of asset misappropriation in this study using a likert scale, 1 means strongly disagree and 5 means strongly agree. The results of the study indicate that the development of internal control activities has an effect on the risk of asset misuse in BPR. While the variable development of technology-based control activities and the variable realization of control activities have no effect on the risk of misuse of assets in BPR.
Nur Fitriyanto, Slamet Haryono
Jurnal Wahana Akuntansi, Volume 15, pp 85-106; doi:10.21009/wahana.15.017

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor penentu struktur modal, seperti risiko bisnis, dividend payout ratio, peluang pertumbuhan, kepatuhan syariah, perisai pajak non hutang, profitabilitas dan tangibilitas terhadap leverage perusahaan dengan dimoderasi oleh ukuran perushaan. Populasi dari penelitian ini adalah perusahaan yang pernah masuk kriteria indeks IDX30, dengan metode purposive sampling didapatkan sampel penelitian sejumlah 15 perusahaan. Temuan model dengan moderasi variabel ukuran perusahaan, ditemukan pada risiko bisnis, dividend payout ratio, non-debt tax shield, profitabilitas dan tangibilitas perusahaan terhadap struktur modal.
Sunday Olaniyan, Hamadu Dallah
Jurnal Wahana Akuntansi, Volume 15, pp 46-56; doi:10.21009/wahana.15.014

Investigating the volatility of financial assets is fundamental to risk management. This study used generalized Autoregressive Conditional Heteroscedastic Volatility models to evaluate the volatility of the long term interest rate of Nigeria's financial market. We also incorporated three innovations distributions viz: the Gaussian, the student-t, and the Generalized Error Distribution (GED) in the modeling process under the maximum likelihood estimation method. The results show that GARCH (GED) is the most performing model for describing the volatility of three and twenty-year interest rate returns while TARCH (GED) is the most suitable model for describing the volatility of five and ten-year interest rate returns in Nigeria. The preferred models will help in the development of tools for effective risk management by monitoring the behavior of long term interest rates.
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