Jurnal Aplikasi Akuntansi https://jaa.unram.ac.id/index.php/jaa accounting, journal, accounting application en-US lukman.effendy@unram.ac.id (Lukman Effendy) lukman.effendy@unram.ac.id (Lukman Effendy) Thu, 30 Apr 2020 06:52:39 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 ANALISIS RASIO ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI KARYAWAN ANGKASA PURA 1 “SELAPARANG” BANDARA INTERNASIONAL ZAINUDIN ABDUL MAJID https://jaa.unram.ac.id/index.php/jaa/article/view/79 <p><em>This research aim to to know cash flow statement performance and growth of </em>KokapuraSelaparang<em> pursuant to year cash flow statement 2014-2018. this descriptive Research type with quantitative approach. Technique data collecting the used Technique interview and documentation. Research object in the form of balance data, loss and profit report, cash flow statement and allocation of division of Net income and also common picture of co-operation in year 2014-2018.</em></p> <p><em>Technique analyse data the used [is] cash flow ratio analysis which consist of Cash Flow Operation ratio ( AKO), Coverage Fund Flow ratio ( CAD), Coverage Cash ratio to Flower ( CKB), Coverage Cash ratio to Current Liabilities ( CKHL), Capital Expenditure ratio ( PM), Total Liabilities ratio ( TH), Free Clean Cash Flow ratio ( AKBB) and ratio Sufficiency of Cash Flow ( KAK).</em></p> <p><em>Monetary performance of </em>KokapuraSelaparang<em> in year 2014-2018 assessed from cash flow statement ratio expressed is good enough, its performance [in] telling good enough because from eight calculation of cash flow ratio above expressing that 3ratio fulfill standard 1, and only 4 ratio which [is] menu [do] not standard 1. Ratio which [do] not fulfill standard namely Cash Flow Operation ratio ( AKO), Coverage Cash to Current Liabilities ( CKHL) and Total Liabilities ( TH) and Sufficiency Of Cash Flow ( KAK). And ratio which have fulfilled standard namely Coverage Fund Flow ( CAD), Coverage Cash to Flower ( CKB), Capital Expenditure ( PM), and Free Clean Cash Flow ( AKBB. In this case Co-Operation unable to pay [for] ability of fluent obligation and and also indigent provide cash to fulfill its obligation. </em>KokapuraSelaparang<em>have to can improve cash flow of activit &nbsp;operate for [so that/ to be] obligation short-range fufilled, maximizing and managing cash flow of got financing of member [so that/ to be] self-supporting.</em></p> Lalu Jamhuri Hidayat, I Nengah Arsana, Ni Nyoman Yuliati Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/79 Thu, 30 Apr 2020 06:12:23 +0000 PENGARUH KINERJA PEMDA, KARAKTERISTIK PEMDA, DAN KARAKTERISTIK DEMOGRAFI TERHADAP IMPLEMENTASI E-GOVERNMENT (Studi Pada Pemerintah Daerah Tingkat Provinsi di Indonesia) https://jaa.unram.ac.id/index.php/jaa/article/view/83 <p>Wujud nyata dari aplikasi <em>e-government</em> yang telah umum dilaksanakan dan diatur pelaksanaannya adalah pembuatan situs web pemerintah daerah. Situs web pemerintah daerah merupakan salah satu strategi didalam melaksanakan pengembangan <em>e-government</em> secara sistematik melalui tahapan yang realistik dan terukur. Situs web pemerintah daerah merupakan tingkat pertama dalam pengembangan <em>e-</em><em>g</em><em>overnment</em> di Indonesia yang memiliki sasaran agar masyarakat Indonesia dapat dengan mudah memperoleh akses kepada informasi dan layanan pemerintah daerah, serta ikut berpartisipasi di dalam pengembangan demokrasi di Indonesia dengan menggunakan media internet. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja pemda terhadap implementasi <em>e-government, </em>pengaruh karakteristik pemda terhadap implementasi <em>e-government, dan </em>pengaruh karakteristik demografi pemda terhadap implementasi <em>e-government. </em></p> <p>Populasi dalam penelitian ini adalah pemerintah provinsi di Indonesia. Adapun sampel dalam penelitian ini dipilih berdasarkan kriteria. Kriterianya adalah&nbsp; pemerintah daerah tingkat provinsi yang masuk dalam indeks PeGi selama tahun 2014 – 2015. Sumber data yang digunakan dalam penelitian ini adalah data sekunder<em>. </em>Metode analisis data menggunakan <em>SmartPLS versi 3.2.6</em>. Hasil penelitian ini menunjukkan bahwa kinerja pemda berpengaruh terhadap implementasi <em>e-goverment </em>sedangkan karakteristik pemda dan karakteristik demografi tidak berpengaruh&nbsp; terhadap implementasi <em>e-government</em>.</p> <p>&nbsp;</p> Bambang, Herlina Pusparini, Nurabiah Nurabiah Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/83 Thu, 30 Apr 2020 00:00:00 +0000 AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM) https://jaa.unram.ac.id/index.php/jaa/article/view/78 <p><em>Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit</em></p> <p><strong><em>Keywords: </em></strong><strong><em>accounting, financial management</em></strong></p> Bq. Anggun Hilendri, Sapto Hendri BS, L. Takdir Jumaidi, D. Tialurra Della Nabila Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/78 Thu, 30 Apr 2020 06:15:25 +0000 TRACER STUDY PROGRAM STUDI DIPLOMA III AKUNTANSI FEB UNRAM TAHUN 2019 https://jaa.unram.ac.id/index.php/jaa/article/view/76 <p>Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram telah meluluskan ribuan mahasiswa sejak berdirinya pada tahun 1997, namun <em>tracer study</em> belum pernah dilakukan selama ini, sehingga Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram memandang perlu dilakukannya <em>tracer study </em>secara berkala (setiap tahun). <em>Tracer study </em>berguna untuk memantau lulusan dan mengetahui relevansi kompetensi lulusan Program Studi DIII Akuntansi dengan kebutuhan <em>stakeholder</em>. maka perumusan masalah dalam penelitian ini dapat dirangkum sebagai berikut: 1).Bagaimana penilaian <em>stakeholders </em>terhadap kinerja alumni?; 2).Berapa lama masa tunggu alumni sampai mendapatkan pekerjaan pertamanya? 3).Bagaimanakah relevansi antara kurikulum dengan kebutuhan <em>stakeholders</em>?. Jenis penelitian ini adalah penelitian deskriptif. Penelitian ini memberikan gambaran mengenai lulusan dan kompetensi lulusan Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram yang dibutuhkan oleh <em>stakeholder</em>. Berdasarkan hasil pembahasan dapat ditarik simpulan sebagai berikut: 1).Kinerja alumni Prodi DIII akuntansi menurut <em>stakeholders </em>adalah sangat baik; 2).Masa tunggu alumni sampai mendapatkan pekerjaan pertamanya adalah 2.4 bulan; 3).Relevansi antara kurikulum dengan kebutuhan stakeholder sudah cukup sesuai, yang bisa dilihat dengan layaknya lulusan Program Studi DIII Akuntansi untuk bekerja pada berbagai organisasi, baik swasta maupun pemerintahan. Selain itu, beberapa hal yang perlu rekonstruksi terhadap kurikulum yang bisa meningkatkan peningkatan kemampuan lulusan&nbsp; terutama terkait dengan bahasa inggris, komputer akuntansi , soft skill dan kemampuan pendukung lainnya.</p> Robith Hudaya Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/76 Thu, 30 Apr 2020 06:30:04 +0000 PENGARUH PARTISIPASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING https://jaa.unram.ac.id/index.php/jaa/article/view/55 <p>&nbsp;<em>This study aims to determine: (1) Effect of Budget Participation on Managerial Performance, (2) Effect of Organizational Commitment on Managerial Performance, (3) Effect of Organizational Commitment to Moderate the Relationship Between Budget Participation and Managerial Performance. The research data was collected using questionnaire techniques. The number of samples in this study were 42 respondents Structural Officials at one of the private universities in Jakarta. The sampling technique uses purposive sampling. Data analysis method uses Partial Least Square (PLS) method, the analysis is carried out through three stages, namely outside model analysis, internal model analysis, and hypothesis testing. The results of this study indicate the effect of budgeting participation has a positive and significant effect on managerial performance, the second hypothesis shows organizational commitment has a positive and significant effect on managerial performance, and the third hypothesis indicates that moderate organizational commitment has a positive influence and significant influence on participation participation relationships budget with managerial performance.</em></p> Yulia Putri, Novita Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/55 Thu, 30 Apr 2020 06:42:39 +0000 KUALITAS INFORMASI SISTEM KEUANGAN DESA PASCA PENGEMBANGAN APLIKASI https://jaa.unram.ac.id/index.php/jaa/article/view/87 <p><em>The village government in the West Nusa Tenggara region has implemented village financial management through application of Village Financial System - Sistem Keuangan Desa (Siskeudes). The application has been repaired and updated several times. This study aims to determine the comparison of information quality of village financial system, when operated with Siskeudes V1.0.R1.06 with Siskuedes V2.0. R.0.1, based on Permendagri Number 20 Year 2018. The researcher conducted a content analysis by comparing the outputs of the two Siskeudes versions. Assessment of the quality of the process and information 2 Siskeudes version were analyzed by interpretive methods.</em></p> <p><em>The results showed that information quality from Siskeudes Version 2.0 R.0.1. better and integrated with documents at the planning and budgeting stages, compared with previous version Siskeudes. It caused of Siskeudes version 2 already have using activity package in the expenditure, so the village must be able to estimate the expenditure that will be absorbed by each activity. In Siskeudes version 2, in the reporting stage, there have also been additional reports at tax report, because it also adjusts with Minister of Finance Regulation (PMK) Number 193/PMK.07 / 2018.</em></p> <p><em>On Siskeudes Version 2.0 R.0.1., have also used OM-SPAN for reporting to the ministry. The results of this study are expected to be useful for the Community and Village Empowerment Agency (DPMD) to train verifiers at the sub-district level.</em></p> Intan Rakhmawati, Siti Atikah Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/87 Thu, 30 Apr 2020 05:58:12 +0000 KECERDASAN, RELIGIUISTAS, KECINTAAN TERHADAP UANG DAN PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS AHMAD DAHLAN YOGYAKARTA https://jaa.unram.ac.id/index.php/jaa/article/view/75 <p>Tujuan penelitian ini adalah untuk menganalisis pengaruh kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual, religiusitas, dan kecintaan pada uang terhadap persepsi etis mahasiswa program studi Akuntansi. Populasi penelitian ini adalah mahasiswa Universitas Ahmad Dahlan. Sampel dalam penelitian ini adalah mahasiswa program studi Akuntansi. Teknik pengambilan sampel dalam penelitian ini menggunakan <em>purposive sampling</em>, dengan kriteria mahasiswa program studi Akuntansi yang sudah mengambil mata kuliah Pengauditan I dan Pengauditan 2. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner kepada responden yang memenuhi kriteria. Responden penelitian berjumlah 86 responden. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi etis mahasiswa program studi Akuntansi dipengaruhi oleh kecintaan pada uang (<em>love of money</em>). Sedangkan, kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual dan religiuistas tidak berpengaruh terhadap persepsi etis mahasiswa</p> Nurhuda Lutfi Abdurahman, Amir Hidayatulloh Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/75 Thu, 30 Apr 2020 06:38:59 +0000 STANDAR AKUNTANSI KEUANGAN DAN PRAKTIK MANAJEMEN LABA DI INDONESIA https://jaa.unram.ac.id/index.php/jaa/article/view/77 <p><em>Financial reporting in Indonesia is based on accrual-based Financial Accounting Standards (SAK), where according to Watts and Zimmerman (1986) accounting recorded on an accrual basis is subject to managerial discretion, due to the flexibility given by the General Accepting Accounting Principle (GAAP), which gives managers encouragement to modify financial statements (earnings management). This study aims to map earnings management practices in Indonesia after convergent Financial Accounting Standards on IFRS. The data analysis technique used in this study is the two different test average with the t-test (independent sample t-test). The results of data analysis found that there were no significant differences. This is caused by the same earnings management pattern. The highest level of earnings management implementation exists in countries with weaker legal institutions and higher levels of pre-transition earnings management, which are partially and fully associated with market value and returns, which means that earnings management practices continue to be carried out because market demands for high rates of return on investment.</em></p> Eni Indriani, Rahmi Sri Ramadhani, Widia Astuti Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/77 Thu, 30 Apr 2020 06:22:25 +0000