https://jaa.unram.ac.id/index.php/jaa/issue/feed Jurnal Aplikasi Akuntansi 2022-10-19T00:08:15+00:00 Lukman Effendy lukman.effendy@unram.ac.id Open Journal Systems <p><img style="width: 300px; float: left; margin: 0 10px 0 0;" src="/public/site/images/admin/cover_issue_10_en_US.jpg"></p> <p>P-ISSN:&nbsp;<a title="P-ISSN" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1485391168&amp;1&amp;&amp;">2549-158X</a><br>E-ISSN:&nbsp;<a title="E-ISSN" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1532401873&amp;1&amp;&amp;">2622-2434</a></p> <p>Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan.</p> <p>Submit artikel secara online dengan&nbsp;<a title="Register" href="http://jaa.unram.ac.id/index.php/jaa/user/register"><strong>Register</strong></a>&nbsp;terlebih dahulu jika belum memiliki User Account dan atau&nbsp;<a title="Login" href="http://jaa.unram.ac.id/index.php/index/login"><strong>Login</strong></a>&nbsp;jika sudah terdaftar pada&nbsp;<strong>Jurnal&nbsp;Aplikasi Akuntansi</strong>. Jika ada kendala atau pertanyaan bisa disampaikan via email ke&nbsp;<a href="mailto:jaa.feb@unram.ac.id">jaa.feb@unram.ac.id</a></p> https://jaa.unram.ac.id/index.php/jaa/article/view/143 SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, KINERJA ACCOUNT REPRESENTATIVE, DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI 2022-07-05T00:34:36+00:00 Sri Suharti srisuharti804@gmail.com Amir Hidayatulloh amir.hidayatulloh@act.uad.ac.id <p>Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan, pengetahuan perpajakan, dan kinerja <em>account respresentative</em> terhadap kepatuhan wajib pajak orang pribadi. Populasi penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel penelitian ini adalah wajib pajak orang pribadi di Kabupaten Gunung Kidul. Teknik pengambilan sampel menggunakan <em>purposive </em>sampling, dengan kriteria wajib pajak orang pribadi yang memiliki Nomor Pokok Wajib Pajak. Responden penelitian ini berjumlah 70 responden. Analisis data penelitian ini menggunakan analisis regresi linear dengan bantuan alat SPSS. Penelitian ini memeroleh hasil bahwa kepatuhan wajib pajak orang pribadi dipengaruhi oleh sosialisasi perpajakan, akan tetapi pengetahuan pajak dan kinerja <em>account representative</em> tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.</p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Sri Suharti, Amir Hidayatulloh https://jaa.unram.ac.id/index.php/jaa/article/view/158 REAKSI BURSA EFEK INDONESIA TERHADAP PENGUMUMAN PPKM DARURAT JAWA-BALI 2022-08-04T05:48:29+00:00 Rahmat Wildan Novahanif radenr043@gmail.com Elvyra Handayani Soedarso elvirasoedarso@gmail.com Yunita Afiatin yunia.afiatin@gmail.com <p>Penelitian ini bertujuan untuk menganalisis perbedaan <em>abnormal return</em> dan <em>trading volume activity</em> pada saham LQ-45 di BEI pada saat sebelum dan sesudah pengumuman PPKM darurat di Jawa-Bali. Sumber data berasal dari harga saham perusahaan indeks LQ-45 di Bursa Efek Indonesia. Sampel penelitian ini adalah perusahaan LQ-45 Periode Bulan Juni – Juli 2021 sebanyak 45 perusahaan. Analisis data untuk data menggunakan <em>Paired Sampel T-Test</em> dan <em>Wilcoxon Test</em>. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang tidak signifikan pada <em>abnormal return </em>saham perusahaan indeks LQ-45 di BEI antara sebelum (H-10) dan sesudah (H+10) pengumuman PPKM darurat Jawa-Bali dengan <em>p-value</em> = 0,349. Terdapat perbedaan yang signifikan pada <em>trading volume activity</em> perusahaan indeks LQ-45 di BEI antara sebelum dan sesudah pengumuman PPKM darurat Jawa-Bali dengan <em>p-value</em> = 0,000.</p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Rahmat Wildan Novahanif, Elvyra Handayani Soedarso, Yunita Afiatin https://jaa.unram.ac.id/index.php/jaa/article/view/161 PENGARUH KOMPETENSI, ETIKA, PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT 2022-08-31T05:33:09+00:00 Brishana Abigael Sinurat 1932007@unai.edu Hisar Pangaribuan pangabhsr@gmail.com <p><em>The purpose of this study was to ascertain the influence of auditor expertise, ethics, and experience on audit quality. 150 accountants from three separate firms made up the sample for this study. Questionnaires are distributed to gather the data. Direct sampling was employed for the sampling procedure, and multiple linear analysis was performed for data processing with the SPSS Windows version 25 software. The findings of this study suggest that the quality of audit results can be somewhat influenced by the expertise, ethics, and experience of auditors.</em></p> <p>&nbsp;</p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Brishana Abigael Sinurat, Hisar Pangaribuan https://jaa.unram.ac.id/index.php/jaa/article/view/147 FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN PEMBAYARAN ELEKTRONIK NON-BANK 2022-08-29T01:37:04+00:00 Nina Karina Karim ninakarim@unram.ac.id Siti Atikah siti.atikah@unram.ac.id Indria Puspitasari Lenap indrialenap@unram.ac.id <p><em>Transformation of payment systems triggered by advances in information technology and development of electronic gadgets have provided easier ways to conduct payments, starting from sales transaction to bill settlements. This research aims to seek what factors determine the choice to use non-bank electronic payment system and its impact on personal accountability and financial planning. User opinion on factors that comes into consideration in selecting non-bank electronic payment system is gathered through questions based on the criteria set by Theory of Planned Behavior. From 316 questionaires submitted by GoogleForm, it can be concluded that the three main factors that are considered in using non-bank electronic payment system are ease of payment process, transaction speed, and personal data security.&nbsp; Accuracy and accountability reflected from the availability of transaction history within the payment application only ranked fifth in the factors that influence the decision to select and use non-bank electronic payment system.</em></p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Nina Karina Karim, Siti Atikah, Indria Puspitasari Lenap https://jaa.unram.ac.id/index.php/jaa/article/view/165 PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH STUDI EMPIRIS KABUPATEN DAN KOTA SE-EKS KARESIDENAN PEKALONGAN PERIODE 2016-2020 2022-09-07T05:58:53+00:00 Ika Novita Ardelia ikanovitaa2000@gmail.com Hilda Kumala Wulandari hilda060791@gmail.com Yenny Ernitawati yennyernitawati@gmail.com Dumadi Dumadi dumadi_adi@yahoo.com.id <p><em>Since the enactment of the law on regional autonomy, every local government is required to manage finances. Every year, transparency and responsibility are paramount. Good financial management is proven to greatly affect the financial performance of a region. Therefore, this study examines and analyzes the impact of financial performance on local revenues, capital expenditures, and balancing funds. This is done through an empirical approach with secondary data collected from the City and Regency of the former Pekalongan Residency for the 2016-2020 period in the form of the APBD realization financial report used as a secondary data sample in this study using the saturated sampling method. The results of this study indicate that the first local revenue has an effect on the financial performance of local governments. Second, this study reveals that capital expenditure does not have a significant impact on the financial performance of local governments. Third, balancing funds have a significant effect on the financial performance of local governments. Finally, it was found that the simultaneous influence </em><em>of regional original </em><em>income, capital expenditure, and balancing funds was significant on the financial performance of local governments.</em></p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Ika Novita Ardelia, Hilda Kumala Wulandari, Yenny Ernitawati, Dumadi https://jaa.unram.ac.id/index.php/jaa/article/view/163 ANALISIS CONTENT IKLAN BIDANG AKUNTANSI DENGAN PERSYARATAN KETERAMPILAN AKUNTAN 2022-09-20T05:09:41+00:00 Herlina Pusparini h.pusparini@unram.ac.id Nurabiah Nurabiah nurabiah@unram.ac.id Yusli Mariadi yuslimariadi@unram.ac.id <p>The purpose of this study is to find out what professional skills are most needed by accountants based on an analysis of job advertisements. This type of research is descriptive research with content analysis approach. The subjects is 14 trusted job search sites in Indonesia. The results of the study stated that the order of qualification of accountant skills required by companies listed on credible job search sites in Indonesia includes 1) technical skills 2) interpersonal skills 3) personal skills 4) intellectual skills and 5) organizational skills. The results of this study indicate that mastery of accounting basics and mastery of technology in the form of accounting software are hard skills that must be possessed by accounting graduates, followed by soft skills such as communication and English, ability to adapt and work under pressure, critical and logical thinking, and ability to work according to deadlines.</p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Herlina Pusparini, Nurabiah, Yusli Mariadi https://jaa.unram.ac.id/index.php/jaa/article/view/155 ANALISIS IMPLEMENTASI SAK ETAP PADA KOPERASI DI KOTA MATARAM 2022-09-05T02:58:06+00:00 Baiq Nada Fatimatus Shafira Shafira fatimatusshafira01@gmail.com Elin Erlina Sasanti elinerlina@unram.ac.id Zuhrotul Isnaini zuhrotul.isnaini@unram.ac.id <p><em>This study aims to analyze the application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of cooperative financial statements in Mataram City. The research approach used is a qualitative descriptive approach that compares the preparation and presentation of financial statements in cooperatives with the provisions contained in SAK ETAP. The data analysis technique was carried out by describing the data found in cooperatives and comparing them with SAK ETAP as a guide in preparing and presenting financial reports. The results showed that the Syariah Sepakat Sejahtera Cooperative and the Dharma Sari Bumi Pagutan Savings and Loan Cooperative were still in the development stage in implementing the provisions contained in SAK ETAP.</em></p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Nada Fatimatus Shafira Baiq, Elin Erlina Sasanti, Zuhrotul Isnaini https://jaa.unram.ac.id/index.php/jaa/article/view/159 ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN LOMBOK TENGAH 2022-09-30T06:27:57+00:00 Amira Salsabila Suryana mirasalsabila116@gmail.com Baiq Anggun Hilendri L hilendria@unram.ac.id Nurabiah Nurabiah nurabiah@unram.ac.id <p>Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi penggunaan informasi akuntansi pada UMKM di Kabupaten Lombok Tengah. Variabel eksogen adalah tingkat pendidikan, skala usaha, umur perusahaan dan pelatihan akuntansi, dan variabel endogen adalah penggunaan informasi akuntansi. Penelitian ini adalah penelitian kuantitatif asosiatif dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada responden. Populasi dalam penelitian ini adalah seluruh pemilik/manager UMKM di Kabupaten Lombok Tengah dengan menggunakan tehnik <em>purposive sampling </em>dalam penentuan sampel dengan 170 responden. Alat analisis yang digunakan dalam penelitian ini adalah <em>Partial Least Square </em>(PLS) versi 3.3.9. Hasil dari penelitian ini adalah terdapat pengaruh yang signifikan antara tingkat pendidikan, skala usaha, dan pelatihan akuntansi terhadap penggunaan informasi akuntansi. Akan tetapi umur perusahaan tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi.</p> <p>Kata-kata kunci: tingkat pendidikan, skala usaha, umur perusahaan, pelatihan akuntansi dan penggunaan informasi akuntansi.</p> 2022-10-03T00:00:00+00:00 Copyright (c) 2022 Amira Salsabila Suryana, Baiq Anggun Hilendri L, Nurabiah https://jaa.unram.ac.id/index.php/jaa/article/view/162 EFEKTIVITAS BANTUAN LANGSUNG TUNAI DANA DESA BAGI MASYARAKAT TERDAMPAK COVID-19 DI DESA KEKAIT 2022-10-12T23:26:52+00:00 Dediantari Mas Maheswary maheswarymas21@gmail.com Herlina Pusparini puspariniherlina93@gmail.com Aditya Bayu Suryantara adhitbayus@unram.ac.id <p><em>In early 2020, the world was shocked by the outbreak of a virus originating from Wuhan, Tingkok, namely the Corona Virus (SARS-CoV-2) or called Covid-19. The Covid-19 pandemic has had a very significant impact on the world, including in Indonesia. The impact of this pandemic caused the country's economy to decline. Responding to this situation, the Indonesian government issued various assistance programs, one of which is the Village Fund Cash Direct Assistance (BLT-DD) program aimed at underprivileged villagers and of course based on the criteria of beneficiaries that have been set by the government. The purpose of this study is to find out the effectiveness of direct cash assistance of village funds for people in Kekait Village, especially for underprivileged communities, it is felt to be very beneficial for them. The author uses effectiveness theory according to Duncan with qualitative research methods of case study research types by conducting observations, interviews, questionnaires, and documentation. From the research that the author conducted, it shows that the implementation of the BLT-DD program in Kekait Village has been running effectively.</em></p> 2022-10-14T00:00:00+00:00 Copyright (c) 2022 Dediantari Mas Maheswary, Herlina Pusparini, Aditya Bayu Suryantara https://jaa.unram.ac.id/index.php/jaa/article/view/146 PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN 2022-10-14T02:12:43+00:00 Cahya Ayu Mulia Putri Rasyid cahya.a1c017031@gmail.com Eni Indriani eni.indriani@unram.ac.id Robith Hudaya robith.hudaya@unram.ac.id <p>The firm's value is important for the company because it affects its survival in the future. Many factors can affect firm value, such as disclosure and management of the capital structure. Disclosure is made to provide information to the public about the company, one of which is the disclosure of Corporate Social Responsibility (CSR) as a form of responsibility in terms of economic, environmental and social aspects. Capital structure management is carried out to achieve a balance between liabilities and equity to maximize the firm's value. This study examines the effect (CSR) and capital structure on firm value with firm size and profitability as moderators. The test was carried out on mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research is quantitative associative research with multiple linear regression and moderated linear regression with CSR and capital structure as independent variables and firm value as the dependent variable while the moderating variables are firm size and profitability. This study indicates that CSR has no effect on firm value, capital structure has a significant effect on firm value. Firm size and profitability cannot be a moderator of the influence of CSR and capital structure on firm value. This research implies that CSR disclosure has not been considered in making investment decisions and a large debt composition can reduce firm value.</p> 2022-10-14T00:00:00+00:00 Copyright (c) 2022 Cahya Ayu Mulia Putri Rasyid, Eni Indriani, Robith Hudaya https://jaa.unram.ac.id/index.php/jaa/article/view/168 ANALISA SIMDA-NEXT GENERATION (SIMDA-NG) 2022-10-19T00:08:15+00:00 Intan Rakhmawati intanrakhmawati@unram.ac.id <p><em>SIMDA is an application used to create documents and reports, related to regional financial management. In 2022, SIMDA Finance V.2.9.0.9 and SIMDA Planning, have been integrated into SIMDA-Next Generation (SIMDA-NG). This study aims to analyze a system that provides convenience and effectiveness in better process of recording and reporting transactions. This type of research is descriptive analytical. </em></p> <p><em>The result, In terms of sustainability, SIMDA Finance V.2.9.0.9 provides an effective system for recording and reporting better transactions, because this application is stable. However, in terms of the Electronic Based Government System (SPBE), SIMDA-NG is better, although it is still undergoing updates. </em></p> 2022-10-19T00:00:00+00:00 Copyright (c) 2022 Intan Rakhmawati