2026-04-04T18:10:23Z https://jaa.unram.ac.id/index.php/jaa/oai

oai:ojs.pkp.sfu.ca:article/1 2019-11-05T23:42:28Z jaa:ART

ANALISIS PAJAK, TUNNELING, GROSS MARGIN, DAN KAP SPESIALIS TERHADAP KEPUTUSAN UNTUK MELAKUKAN TRANSFER PRICING Jumaidi, Lalu Takdir Bambang, Bambang Hudaya, Robith Trasfer Pricing, Gross Margin, Tunneling, KAP Spesialis The purpose of is to find out the causal relationship from Tax Independent variable, Turnneling, Gross Margin and KAP Specialist toward transfer pricing decision. The result of the statistic analysis shows that only Tax Independent variable influences to transfer pricing decision. Whereas the other variables such as Gross Margin and KAP Specialist are not significantly influencing decision, either partially or simultaneously. This happens because in multinasional automotive industry corporation has a profit increase pattern. The formula of increasing profit company mostey uses managemen evaluation approach and that of increasing management permance uses management strategy approach, such as total quality managenent with ABS, JIT, EOQ, BEP, cost application standard, and Balanceskorecard models, while tax variable influence very much transfer pricing attitude, because the variable deplets very much company profit, on the other hard, the tax price is relatively different from one contry to another and thust, the tax variable influences very much the decesion to perform Trasfer Pricing. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/1 10.29303/jaa.v1i2.1 Jurnal Aplikasi Akuntansi; Vol. 1 No. 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 1 Jurnal Aplikasi Akuntansi; Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 1 2622-2434 2549-158X 10.29303/jaa.v1i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/1/1

oai:ojs.pkp.sfu.ca:article/2 2019-11-05T23:42:28Z jaa:ART

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (SURVEI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI KEHATI) Akram, H. Animah, Animah Basuki, Prayitno independent directors, audit committee, institutional ownership, disclosure of corporate social responsibility The objective of this study is to examine the influence of corporate governance mechanism on the disclosure of CSR. Studies conducted on the companies included in the SRI KEHATI index during 2011-2014. The study obtained 18 companies as sample of this study. The results of multiple linear regression analysis showed  that  the  audit  committee  and independent commissioner have no influence on the disclosure of CSR, while institutional ownership was found to have influence on the disclosure of CSR. The study implies that the stakeholders are able to change the dimensions of CSR implementation, whereby previously it was only for humanitarian and environmental aspects, CSR is now able to increase its profit and finally the goal to sustainability can be manifested Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/2 10.29303/jaa.v1i2.2 Jurnal Aplikasi Akuntansi; Vol. 1 No. 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 59 Jurnal Aplikasi Akuntansi; Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 59 2622-2434 2549-158X 10.29303/jaa.v1i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/2/4

oai:ojs.pkp.sfu.ca:article/3 2019-11-05T23:42:28Z jaa:ART

KINERJA KEUANGAN DAN HARGA SAHAM Atikah, Siti Hendri BS, RR Sapto Rakhmawati, Intan Suhaedi, Wirawan Rosyida, Baiq Harga Saham, Kinerja Keuangan, dan Faktor Fundamental Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli  maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham  pada  perusahaan  sektor  pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500  Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan  sektor  pertanian  memiliki  arah  yang  negatif  terhadap  harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi   pada   harga saham   perusahaan   di   sektor   pertambangan.   Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/3 10.29303/jaa.v1i2.3 Jurnal Aplikasi Akuntansi; Vol. 1 No. 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 75 Jurnal Aplikasi Akuntansi; Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 75 2622-2434 2549-158X 10.29303/jaa.v1i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/3/5

oai:ojs.pkp.sfu.ca:article/4 2019-11-05T23:42:28Z jaa:ART

ANALISIS REAKSI PASAR ATAS KEBIJAKAN TAX AMNESTY: STUDI PADA BURSA EFEK INDONESIA Hilendri, Bq. Anggun Indriani, Eni Dewi H, Rento tax amnesty, market reaction, abnormal return, event study Economic  events  frequently  determine  stock  price  fluctuations  in  stock exchanges. Sometimes, these economic events tend to get negative responses from market participants. This study uses event study analysis, where the event analyzed was the announcement of government policy in the fiscal sector, the tax amnesty. The announcement of the tax amnesty policy implementation is considered to provide information that elicits reaction in the capital market, which can be measured by the abnormal return on the stock before and after the announcement of tax amnesty policy. This event window of this study was 6 trading days i.e. t-3 to t + 3 since tax amnesty policy became published on July 14, 2016. The sample used in this study consisted of 45 companies listed in LQ-45 index during July 2016. Analysis of average abnormal return is performed based on paired sample t test on three days before and three days after the announcement of tax amnesty policy. The test results show that there is a significant difference in market reaction as  indicated  by  abnormal  return  value.  However,  the  result of  abnormal return  shows  negative  value.  It  means  that  tax  amnesty  policy  provides negative information for investor, which is contrary to the objective of tax amnesty policy to increase investment. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/4 10.29303/jaa.v1i2.4 Jurnal Aplikasi Akuntansi; Vol. 1 No. 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 97 Jurnal Aplikasi Akuntansi; Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 97 2622-2434 2549-158X 10.29303/jaa.v1i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/4/6

oai:ojs.pkp.sfu.ca:article/5 2019-11-05T23:42:28Z jaa:ART

ANALISIS VARIASI DAN TINGKAT AKURASI PERHITUNGAN PAJAK PENGHASILAN (PPH) PASAL 23 DI KOTA MATARAM Isnawati, Isnawati Isnaini, Zuhrotul Lenap, Indria Puspitasari Variasi Perhitungan; Tingkat Akurasi; PPh Pasal 23 Pajak penghasilan (PPh) pasal 23 adalah pajak yang dipotong atas penghasilan yang berasal dari modal, penyerahan jasa, atau hadiah dan penghargaan, selain yang telah dipotong PPh Pasal 21. Aturan mengenai PPh Pasal 23 ini seringkali mengalami perubahan. Dharma (2007:1) menyatakan bahwa seiiring dengan perkembangan usaha, Direktur Jenderal Pajak melakukan perubahan terhadap Keputusan Direktur Jenderal Pajak Nomor KEP-170/PJ/2002 tentang Jenis Jasa lain dan Perkiraan Penghasilan Neto sebagaimana dimaksud dalam Pasal 23 ayat (1) huruf c Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah diubah terkahir dengan Undang-Undang Nomor 17 Tahun 2000. Dengan telah dikeluarkannya 1 (satu) Keputusan Direktur Jenderal Pajak dan 2 (dua) Peraturan Direktur Jenderal Pajak tentang Jenis Jasa Lain dan Perkiraan Penghasilan Netto PPh.Pasal 23 yang  mempunyai  masa  berlaku  yang berbeda, disamping itu perbedaan paling menonjol dari ketiga peraturan tersebut  adalah  masalah  perkiraan  penghasilan  netto  dan  pengaturan mengenai obyek penyerahan yang harus dipotong PPh. Pasal 23.  Apabila fiskus maupun wajib pajak kurang cermat, maka dampaknya  akan mempengaruhi hak dan kewajibannya dibindang perpajakan. Kekhawatiran yang dinyatakan oleh Dharma tersebut tentunya berlaku juga untuk wilayah Kota Mataram, mengingat Kota Mataram berada di wilayah propinsi Nusa Tenggara Barat (NTB) yang merupakan propinsi dengan peringkat ke 27 dari 34 propinsi di Indonesia. Berdasarkan latar belakang tersebut, maka perlu dilakukan penelitian untuk mengetahui bagaimana cara fiskus maupun wajib pajak menghitung PPh.Pasal 23 tersebut. Selain itu penelitian ini perlu dilakukan untuk mengetahui seberapa akurat perhitungan yang dilakukan untuk PPh Pasal 23 tersebut. Penelitian ini merupakan Penelitian Deskriptif dengan menggunakan studi pustaka, yaitu menganalisa data yang sudah tertuang pada Laporan PKL Mahasiswa Prodi  DIII  Perpajakan  FEB  Unram. Dan hasil penelitian ini menggambarkan bahwa variasi perhitungan PPh Pasal 23 yang terdappat di Kota Mataram menggunakan tarif terbaru yaitu 2% dan 15% dikalikan dengan penghasilan Bruto. Tidak ditemukan pada sampel bahwa  masih  ada  perusahaan  maupun  instansi  yang  masih  menggunakan tarif  yang  lama  seperti  yang  dilaporkan  pada  salah  satu Laporan  PKL mahasiswa Prodi D-III Perpajakan FEB Unram. Adapun kesalahan tersebut murni bersumber dari mahasiswa yang masih kurang memahami mengenai perhitungan PPh Pasal 23 tersebut Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/5 10.29303/jaa.v1i2.5 Jurnal Aplikasi Akuntansi; Vol. 1 No. 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 22 Jurnal Aplikasi Akuntansi; Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 22 2622-2434 2549-158X 10.29303/jaa.v1i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/5/2

oai:ojs.pkp.sfu.ca:article/6 2019-11-05T23:42:28Z jaa:ART

ASIMETRI INFORMASI DAN BUDGETARY SLACK (STUDI PADA PEMERINTAH KABUPATEN DOMPU) Effendy, Lukman Information Asymetry, Budgetary Slack This study aims to examine the effect of informationa asymetry towards budgetary slack at Dompu District Local Goverment. The population is all of structural officials at SKPD of Dompu Disctrict Local Goverment. The amount of sample is is 74 respondent, which is resulted by Tabachnick and Fidel (2007) approach. The data were obtained by spreading 74 questionnaires to 74 respondents. The data were analyzed using Partial Least Square Ver. 3.00, to know the influence Information Asymetry to Budgetary Slack. The results of this study indicate that information asymetry dont have a significant effect on Budgetary Slack. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/6 10.29303/jaa.v1i2.6 Jurnal Aplikasi Akuntansi; Vol. 1 No. 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 37 Jurnal Aplikasi Akuntansi; Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 37 2622-2434 2549-158X 10.29303/jaa.v1i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/6/3

oai:ojs.pkp.sfu.ca:article/7 2019-11-05T23:42:28Z jaa:ART

DETERMINAN DAN KONSEKUENSI KOMITMEN ORGANISASI Herwanti, Titiek Animah, A Budaya Organisasi, Gaya Kepemimpinan, Sistem Reward, Knowledge Management, Komitmen Organisasi, Kinerja Karyawan Tujuan penelitian ini adalahterciptanya budaya manajemen syariah, sosok pemimpin yang memiliki keahlian manajerial, dan adanya sistem reward untuk memotivasi karyawan, agar tercipta komitmen organisasi sehingga berimplikasi terhadap peningkatkan kinerja karyawan yang pada akhirnya meningkatkan kinerja perusahaan secara keseluruhan. Populasi penelitian ini adalah seluruh karyawandi KSPPS (Koperasi Simpan Pinjam Pembiayaan Syariah) di pulau Lombok (49 KSPPS) dengan metode judgment sampling.Variabel penelitian budaya manajemen syariah, gaya kepemimpinan, system reward, komitmen organisasi, dan kinerja karyawan. Alat analisis yang digunakan adalah Partial Least Square Hasil penelitian menunjukkan bahwa variable budaya manajemen syariah, gaya kepemimpinan, dan sistem reward berpengaruh terhadap komitmen organisasi dan kinerja karyawan. Variabel komitmen organisasi terbukti sebagai variabel intervening dari budaya manajemen syariah ke kinerja karyawan, tetapi tidak untuk gaya kepemimpinan dan sistem reward ke kinerja karyawan.Implikasi dari penelitian ini adalah manajemen pengelolaan di KSPPS sebaiknya di dalam memberikan pelayanan mempunyai nilai-nilai yang berbasis budaya manajemen syariah karena terbuktimemberikan pengaruh yang cukup besar agar karyawan berkomitmen terhadap pekerjaan sehingga menghasilkan kinerja karyawan yang diharapkan berdampakterhadap peningkatan kinerja perusahaan secara keseluruhan. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/7 10.29303/jaa.v1i2.7 Jurnal Aplikasi Akuntansi; Vol. 1 No. 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 116 Jurnal Aplikasi Akuntansi; Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017; 116 2622-2434 2549-158X 10.29303/jaa.v1i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/7/7

oai:ojs.pkp.sfu.ca:article/8 2019-11-05T23:42:16Z jaa:ART

TUNNELING, DETERMINANT CORPORATE TURNAROUND Animah, Animah financial distress, corporate turnaround, leverage, company size, the size of the audit committee, CEO turnover The objective of this study is to analyze the factors that affect corporate turnaround when a company experiencing financial distress. Idependent variables used in this research are severity company, company size, expenses retrenchment, CEO turnover and dependent variable corporate turnaround. The research sample consisted of 12 financial sector companies listed on the Indonesia Stock Exchange during 2008-2010. Data were collected by using purposive sampling method. The hypothesis testing based on multiple linear regression analysis. The result of date analysis indicated that the variableof severity company, company size, expenses retrenchmentand CEO turnover simultaneously affect the corporate turnaround. Partially, only variablecompany of size was found to have influence on corporate turnaround. Meanwhile, severity company, expenses retrenchment and CEO turnover were found to have on the corporate turnaround. R Square value shows that the no influence ability of the four independent variables in explaining the corporate turnaround success was 31.6% and the varians of corporate turnaround success 68.4% were explain by other factors that explain. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/8 10.29303/jaa.v2i1.8 Jurnal Aplikasi Akuntansi; Vol. 2 No. 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 1 Jurnal Aplikasi Akuntansi; Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 1 2622-2434 2549-158X 10.29303/jaa.v2i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/8/8

oai:ojs.pkp.sfu.ca:article/9 2019-11-05T23:42:16Z jaa:ART

PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Dinas SKPD Kota Mataram) Singgih, Decy Wulan Yuliati, Ni Nyoman Amrul, Rusli Internal Control, Integrity, Accounting Fraud. This study aims to determine the Influence of Internal Control and Integrity on Fraud Accounting Trend (Case Study on SKPD Office of Mataram City). This type of research includes associative research. The population used is the employees who are on the SKPD Office of Mataram City, while the number of samples taken are as many as 60 employees who are at the Office SKPD Mataram using purposive sampling techniques. Data collected are primary data in the form of questionnaire. The data has been collected and then analyzed using multiple linear regression analysis, by utilizing SPSS for Windows application program. The result of data processing shows that the internal control and integrity variables have a negative and significant effect on accounting fraud. Next for internal control and integrity variable simultaneously have significant effect on the tendency of accounting fraud in office SKPD Kota Mataram. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/9 10.29303/jaa.v2i1.9 Jurnal Aplikasi Akuntansi; Vol. 2 No. 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 42 Jurnal Aplikasi Akuntansi; Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 42 2622-2434 2549-158X 10.29303/jaa.v2i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/9/10

oai:ojs.pkp.sfu.ca:article/10 2019-11-05T23:42:16Z jaa:ART

PENGAWASAN, KESADARAN RETRIBUSI SERTA SARANA DAN PRASARANA SEBAGAI PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN RETRIBUSI PELAYANAN SAMPAH DI KABUPATEN LOMBOK BARAT Astini, Yuli Rusdi, Rusdi Syabaneva, RA Hannah Control of retribution collection, Awareness of retribution payers, Infrastructure and facilities targeted earning of garbage retribution, West Lombok Regency The average earning of garbage disposal service retribution by West Lombok Regency's Office of City Planning, Gardening and Sanitation during the period of 2010-2014 was only 40% of the target in amount. This lower level of earning had prevented the Office from providing optimum services and caused it to be dependent on the Regency Government's subsidies. Ten employees of the Office and one retribution payer were selected as interviewees/informants through a purposive sampling technique,  and  the data taken from the interviews and from other documents were analyzed in a series of data reduction, display, and verification. The conclusion of this study provides an illustration on how the failure to achieve the targeted amount of revenue was caused by the lack of control in the part of the supervising levy collectors, the low awareness in the part of the community that prevented them from participating in the garbage disposal management and paying the retribution, and the inadequate availability of supporting infrastructure and facilities vis-a-vis the huge amount of garbage dumped every day by the city's population. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/10 10.29303/jaa.v2i1.10 Jurnal Aplikasi Akuntansi; Vol. 2 No. 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 62 Jurnal Aplikasi Akuntansi; Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 62 2622-2434 2549-158X 10.29303/jaa.v2i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/10/11

oai:ojs.pkp.sfu.ca:article/11 2019-11-05T23:42:16Z jaa:ART

DETERMINAN RETURN SAHAM SUATU PENDEKATAN FUNDAMENTAL Effendy, Lukman Return saham, ROA, DER, Inflasi, Suku Bunga Indonesia. Penelitian ini bertujuan untuk menguji secara empiris faktor fundamental yaitu inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER), terhadap return saham. Populasi yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 88 sampel perusahaan perbankan. Hasil penelitian menunjukkan variabel independen inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER) baik secara parsial maupun secara simultan tidak berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di BEI tahun 2012-2016. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/11 10.29303/jaa.v2i1.11 Jurnal Aplikasi Akuntansi; Vol. 2 No. 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 76 Jurnal Aplikasi Akuntansi; Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 76 2622-2434 2549-158X 10.29303/jaa.v2i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/11/12

oai:ojs.pkp.sfu.ca:article/12 2019-11-05T23:42:16Z jaa:ART

PENGARUH MEKANISME CORPORATE GOVERNANCE ,KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Akram, H. Basuki, Prayitno Budiarto, H. Mekanisme Corporate Goodgovernance, Kualitas Audit, Ukuran Perusahaan, Leverage, Integritas Laporan Keuangan. Penelitian ini bertujuan untuk mengujipengaruh dari mekanisme corporate governance (kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen), kualitas audit, ukuran perusahaan dan leverage terhadap integritas laporan keuangan. Populasi penelitian perusahaan yang masuk dalam indeks Sri Kehati dan teknik sampling purposive, sehingga jumlah sampel 10 perusahaan dengan lama penelitian 4 tahun. Alat analisis yang digunakan regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa hanya variable kepemilikan manajerial dan ukuran perusahaan yang berpengaruh   terhadap integritas laporan keuangan, sedangkan variable lainnya yaitu kepemilikan institusional, komisaris independen, dewan direksi, komite audit, dan leverage tidak berpengaruh terhadap integritas laporan keuangan. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/12 10.29303/jaa.v2i1.12 Jurnal Aplikasi Akuntansi; Vol. 2 No. 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 95 Jurnal Aplikasi Akuntansi; Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 95 2622-2434 2549-158X 10.29303/jaa.v2i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/12/13

oai:ojs.pkp.sfu.ca:article/13 2019-11-05T23:42:16Z jaa:ART

PENGARUH GOOD CORPORATE GOVERNANCETERHADAP AUDIT REPORT LAG DENGAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI Hilendri, Bq. Anggun Bambang, Bambang Yulia, Yana board of commissioners, independent commissioners, audit committee, public accountant firms, audit report lag, timeliness, financial statement submission. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/13 10.29303/jaa.v2i1.13 Jurnal Aplikasi Akuntansi; Vol. 2 No. 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 121 Jurnal Aplikasi Akuntansi; Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 121 2622-2434 2549-158X 10.29303/jaa.v2i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/13/14

oai:ojs.pkp.sfu.ca:article/14 2019-11-05T23:42:16Z jaa:ART

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (Survei Pada UMKM Di Kecamatan Aikmel Lombok Timur) Yuliati, Ni Nyoman Khotmi, Herawati UMKM, Level of education, size of business, length of business, lead time of company, use of accounting information This study aims to examine the effect of education level, business size, length of business, and the lead time of the company towards the use of accounting information on UMKM in Aikmel Sub-district of East Lombok. Therefore, this research variable consists of 4 (four) independent variables, namely education level (X1), business size (X2), business length (X3), and lead time of company (X4) and its dependent variable is the use of accounting information (Y). The population in this study is all UMKM located in District Aikmel East Lombok recorded in the Department of Cooperatives and UKM East Lombok regency. The sample was taken using simple random sampling that is random sampling. The data were obtained by spreading 55 questionnaires to 55 respondents in Aikmel sub-district of East Lombok which then given to the owner, manager or staff who have the highest rank on the UMKM which is sampled. The data were analyzed using multiple linear regression which was processed using SPSS softwere to know the influence of factors together or one by one against the use of accounting information. The results of this study indicate that the variable level of education, size of business, length of business, and lead time of the company have a significant effect on the use of accounting information partially or simultaneously. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/14 10.29303/jaa.v2i1.14 Jurnal Aplikasi Akuntansi; Vol. 2 No. 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 22 Jurnal Aplikasi Akuntansi; Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017; 22 2622-2434 2549-158X 10.29303/jaa.v2i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/14/9

oai:ojs.pkp.sfu.ca:article/16 2022-02-23T07:35:48Z jaa:ART

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah, Animah Effendy, Lukman Thahir, Alamsyah M. Widiastuty, Erna Corporate Governance Mechanisms, Firm Size, Financial Performance The purpose of this research is to examine the effect of corporate governance mechanisms,  firm size of financial performance. The Population of this research is the company manufacturing  in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least  square program. The independent variables in this research are corporate governance mechanism,  firm size  while the dependent variable is the performance of the financial. The result of the research shows that firm size  influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative  to financial performance. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-09-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/16 10.29303/jaa.v2i2.16 Jurnal Aplikasi Akuntansi; Vol. 2 No. 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 010-031 Jurnal Aplikasi Akuntansi; Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 010-031 2622-2434 2549-158X 10.29303/jaa.v2i2 ind https://jaa.unram.ac.id/index.php/jaa/article/view/16/16

oai:ojs.pkp.sfu.ca:article/21 2022-02-23T07:35:48Z jaa:ART

PENERAPAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SEKARBELA KOTA MATARAM Awalia, Nailul Yuliati, Ni Nyoman Fauzi, Agus Khazin This study aims to examine the understanding of SMEs actors on accounting information and to know empirically the application of information for small and medium enterprises (MSMEs) in Sekarbela Subdistrict. This research used descriptive approach by interview and survey method. Data collection was done by distributing questionnaires to respondents. The sample of this research is food business MSMEs in Sekarbela Sub district with total of 68 UMKM. However, from 68 MSME samples only 50 samples can be processed. The data is processed by using the frequency distribution then made the average analysis and proportion. The results showed that MSMEs in Sekarbela Subdistrict have applied accounting information although in a simple form. Accounting information most widely applied is the purchase record with the number of 27 respondents or 54% and cash records 28 respondents or 56%. Then MSMEs in Sekarbela Subdistrict have used accounting information, the most widely used is the type of goods sold based on profit or profit of each type of goods with the number of 28 respondents or 56%. Furthermore, MSME also need operational information record about the number of goods sold per day with the number of 31 respondents or 62% and types of goods sold per day with the number of 31 respondents or 62%, records management information that is the production cost report with the number of 32 respondents or 64% financial information is the amount of profit each day with the number 46 respondents or 92% Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-10-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/21 10.29303/jaa.v2i2.21 Jurnal Aplikasi Akuntansi; Vol. 2 No. 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 059-075 Jurnal Aplikasi Akuntansi; Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 059-075 2622-2434 2549-158X 10.29303/jaa.v2i2 ind https://jaa.unram.ac.id/index.php/jaa/article/view/21/18

oai:ojs.pkp.sfu.ca:article/22 2022-02-23T07:35:48Z jaa:ART

Corporate Social Responsibility (CSR) dan Reputasi Perusahaan Husnaini, Wahidatul Sasanti, Elin Erlina Cahyaningtyas, Susi Retna Corporate Social Responsibility (CSR), company reputation Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate Social Responsibility (CSR) worldwide. CSR is considered not only focusing on the right business but also emphasizing the business responsibility for dynamic environmental change. The reputation of companies that engage in CSR activities will likely improve in the eyes of stakeholders as stakeholders obtain information regarding the company's activities or products presented in the CSR report, which in turn could indirectly affects the reputation. This study aims to analzye whether  the CSR activities carreid out by the company will improve reputation.  Research sample consists of 36 non banking and financial institution company listed in Indonesian Stock Exchange (BEI) period 2013-2015 who was declared as winner of Sustainability Report Award (SRA) 2016. The result of hypothesis testing based on simple linear regression indicate that CSR has negative effect to company reputation. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-10-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/22 10.29303/jaa.v2i2.22 Jurnal Aplikasi Akuntansi; Vol. 2 No. 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 1-9 Jurnal Aplikasi Akuntansi; Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 1-9 2622-2434 2549-158X 10.29303/jaa.v2i2 ind https://jaa.unram.ac.id/index.php/jaa/article/view/22/15

oai:ojs.pkp.sfu.ca:article/23 2022-02-23T07:35:48Z jaa:ART

ANALISIS PENGARUH FAKTOR-FAKTOR BASE LENDING RATE TERHADAP RETURN ON EQUITY PADA KSP. MADANI NTB Arsana, I Nengah Irianto, Irianto Kisnawati, Baiq Base Lending Rate Factor Return on Equity This study entitled "Analysis of the Effects of Base Lending Rate Factors on Return On Equity On KSP. Madani NTB ". This study aims to measure the effect of partial and simultaneous variables factors Base Lending Rate (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) on Return On Equity on KSP. Madani NTB and analyze the variable Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is the most dominant and significantly affect the Return On Equity on KSP. Madani NTB. The type of research used in this study is associative research. Data collection techniques conducted in this study are observation, interview and documentation. The type of data used is quantitative data. The procedure of data analysis using multiple regression model analysis. The results of this study indicate that the Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is not entirely partially have a significant effect on Return on Equity on KSP.Madani NTB, caused by 1 (one) variable Tax Rate partially has no influence significant to the Return on Equity variable (Y), and all independent variables (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) simultaneously give a significant influence on the Return on Equity variable (Y). In addition, Risk Cost variable has the most dominant influence on Return on Equity in KSP.Madani NTB. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-10-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/23 10.29303/jaa.v2i2.23 Jurnal Aplikasi Akuntansi; Vol. 2 No. 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 032-058 Jurnal Aplikasi Akuntansi; Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 032-058 2622-2434 2549-158X 10.29303/jaa.v2i2 ind https://jaa.unram.ac.id/index.php/jaa/article/view/23/17

oai:ojs.pkp.sfu.ca:article/24 2022-02-23T07:35:48Z jaa:ART

ANALISIS KEHILANGAN PENERIMAAN NEGARA DI SEKTOR PAJAK SEBAGAI KONSEKUENSI DARI PENGUKUHAN BESARAN KENAIKAN PTKP (Studi Kasus Pada Dirjen Pajak Nusa Tenggara) Isnawati, Isnawati Hilendri, Bq. Anggun Isnaini, Zuhrotul Jumaidi, Lalu Takdir Pajak Penghasilan PTKP Waib Pajak Terkait dengan wacana Pemerintah yang akan melakukan penyesuaian lagi terhadap besaran Penghasilan Tidak Kena Pajak (PTKP), banyak pihak yang menilai bahwa kenaikan PTKP ini membuat target pertumbuhan penerimaan negara dari Pajak Penghasilan (PPh) 21 atau karyawan tahun ini tidak akan tercapai. Namun selama ini Pemerintah tetap melakukan penyesuaian terhadap besaran PTKP tersebut dengan beranggapan bahwa kehilanagan angka penerimaan tersebut hanya bersifat sementara. Selain itu Pemerintah optimis untuk mengejar angka tersebut dari pertumbuhan penerimaan PPN, PPn BM, PPh Final serta dengan melakukan ekstensifikasi pajak melalui menambahn jumlah WP OP maupun WP Badan. Namun kenyataannya angka ini belum dapat terkejar dari kenaikan penerimaan Negara lainnya sebagai dampak dari kenaikan PTKP yang dilakukan oleh Pemerintah. Sehingga penelitian ini dirasakan sangat urgent dalam rangka memberikan bukti empiris mengenai dampak dari kenaikan PTKP yang dilakukan Pemerintah selama ini. Jenis Penelitian ini adalah penelitian Deskriptif, dan merupakan studi kasus yang dilakukan di Mataram, tepatnya pada Kanwil DJP Nusa Tenggara yang beralamatkan di Jalan Sriwijaya No.182-B Mataram 83126. Hasil penelitian menolak hipotesis yang dibangun, karena hasil penelitian menunjukkan bahwa besaran PTKP yang baru tidak memberikan dampak terhadap rata-rata penerimaan negara dari sector pajak. Hasil penelitian ini tidak mendukung opini Pemerintah yang menyatakan bahwa dengan penyesuaian besaran PTKP ini akan mampu meningkatkan daya beli Masyarakat yang nantinya akan meningkatkan penerimaan negara dari sector yang lainnya seperti PPN. Akan tetapi opini Pemerintah tersebut dibantah juga oleh hasil penelitian yang dilakukan oleh Jonathan dan Husaini (2014) bahwa tidak terbukti kenaikan PTKP akan meningkatkan daya beli Masyarakat Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-10-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/24 10.29303/jaa.v2i2.24 Jurnal Aplikasi Akuntansi; Vol. 2 No. 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 076-101 Jurnal Aplikasi Akuntansi; Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 076-101 2622-2434 2549-158X 10.29303/jaa.v2i2 ind https://jaa.unram.ac.id/index.php/jaa/article/view/24/19

oai:ojs.pkp.sfu.ca:article/25 2022-02-23T07:35:48Z jaa:ART

PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA INDIVIDU DENGAN PENERAPAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING Hilendri, Bq. Anggun Nurabiah, Nurabiah FR, Aditya Fajar Organizational culture accounting information system application individual performance The objective of this study is to examine the influence of organizational culture on individual performance with accounting information system application as intervening variable. This study uses primary data obtained through the distribution of questionnaires to respondents, who are employees working on the clothing distribution store or outlet (Distro) in the Mataram city. The sample of this study consisted of 102 respondents, which is determined based on purposive sampling method. The results of this study indicate that organizational culture has a significant and positive influence on individual performance. Organizational culture also has a significant and positive influence on accounting information system application. However, the application of accounting information system as intervening variable has no influence on individual performance. Likewise the study also found that application of accounting information systems has no indirect influence of organizational culture on the performance of individuals. Businessmen who apply accounting information system in the form of application of accounting software especially on the distrocould use the result of this research, as well as employees as the user of the accounting software in order to understand in advance the steps to apply it thoroughly. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-10-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/25 10.29303/jaa.v2i2.25 Jurnal Aplikasi Akuntansi; Vol. 2 No. 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 102-120 Jurnal Aplikasi Akuntansi; Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 102-120 2622-2434 2549-158X 10.29303/jaa.v2i2 ind https://jaa.unram.ac.id/index.php/jaa/article/view/25/20

oai:ojs.pkp.sfu.ca:article/27 2022-02-23T07:35:48Z jaa:ART

KOMPETENSI ACCOUNT OFFICER ANALISIS SYARIAH TERHADAP PERFORMANCE PEMBIAYAAN MUDHARABAH DENGAN RESIKO PEMBIAYAAN SEBAGAI INTERVENING (studi pada lembaga keuangan mikro syariah se pulau Lombok) Purba, Kartika Silvia Animah, Animah Jumaidi, Lalu Takdir Competence sharia officer account the performance of financing, risk of financing The objective of this study is to determine the influence of sharia account officers competence on the performance of mudharabah financing with the financing risk as intervening variable. Islamic microfinance institutions were selected as object of study in order to determine the extent of the theory related to the variables studied could be applied on the Islamic microfinance institutions. The data were obtained using a questionnaire distributed to the head of main office or branch office of sharia cooperative on the island of Lombok with requirements of sharia cooperative, BMT, boarding schools cooperative, and Islamic rural banks which had applied and have the authorization of mudharabah financing in lending decisions. The results showed that the sharia account officer competences have significant and negative influence on financial risk. Sharia officer competences also have significant and positive influence on the performance of financing. The results also showed that the risk of financing have significant and positive influence on the performance of financing. Generally, sharia account officer competence is important in minimizing the risk of financing and direct influence on the performance of financing. Thus, to improve the performance of Islamic micro financing with mudharabah can be done by increasing the competence of sharia account officer. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-10-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/27 10.29303/jaa.v2i2.27 Jurnal Aplikasi Akuntansi; Vol. 2 No. 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 121-140 Jurnal Aplikasi Akuntansi; Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018; 121-140 2622-2434 2549-158X 10.29303/jaa.v2i2 ind https://jaa.unram.ac.id/index.php/jaa/article/view/27/21

oai:ojs.pkp.sfu.ca:article/30 2022-02-23T07:34:58Z jaa:ART

KEGAGALAN AKUNTANSI DALAM MENANGGULANGI FRAUD: (PERSPEKTIF POSTMODERN) Atmadja, Anantawikrama Tungga Saputra, Komang Adi Kurniawan fraud, narration, postmodernism, habitus Fraud often cannot be eliminated in the operational activities of the organization, including in the public sector organizations. In a sense, the accounting system applied cannot prevent fraud as idealized. This condition shows that accounting as a narrative cannot be separated from the application of other narratives adopted by humans as accounting agents. This paper will discuss how accounting, including internal control within it, is understood as a narrative in the frame of postmodernism. As a narrative, accounting must compete with other narratives to become a habitus and give a disposition to act on the agent who adheres to it. Humans, as accountants, must also be positioned as complex creatures and not only moved on the basis of mere rationality. This understanding is expected to provide a more holistic understanding of the background of the failure and success of accounting in overcoming fraud and suggestions for corrective actions.   Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-12-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/30 10.29303/jaa.v3i1.30 Jurnal Aplikasi Akuntansi; Vol. 3 No. 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 001 - 021 Jurnal Aplikasi Akuntansi; Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 001 - 021 2622-2434 2549-158X 10.29303/jaa.v3i1 ind https://jaa.unram.ac.id/index.php/jaa/article/view/30/22

oai:ojs.pkp.sfu.ca:article/31 2022-02-23T07:34:58Z jaa:ART

Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik Suindari, Ni Made Purnama Sari, AA Pt. Agung Mirah academic performance labor market accountant The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples and 340 respondents from Unwar, Undiknas, Unhi and Unmas Denpasar. This study uses primary data was collected by using a questionnaire by using convenience sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the academic performance and consideration of the labor market has positive effect on the selection of career as a public accountant. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-12-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/31 10.29303/jaa.v3i1.31 Jurnal Aplikasi Akuntansi; Vol. 3 No. 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 022 - 047 Jurnal Aplikasi Akuntansi; Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 022 - 047 2622-2434 2549-158X 10.29303/jaa.v3i1 ind https://jaa.unram.ac.id/index.php/jaa/article/view/31/24

oai:ojs.pkp.sfu.ca:article/34 2022-02-23T07:34:58Z jaa:ART

AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN Hilendri, Bq. Anggun accountability financial statement Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-12-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/34 10.29303/jaa.v3i1.34 Jurnal Aplikasi Akuntansi; Vol. 3 No. 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 048 - 066 Jurnal Aplikasi Akuntansi; Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 048 - 066 2622-2434 2549-158X 10.29303/jaa.v3i1 ind https://jaa.unram.ac.id/index.php/jaa/article/view/34/25

oai:ojs.pkp.sfu.ca:article/36 2022-02-23T07:34:58Z jaa:ART

Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah yang Memperoleh Opini Wajar Tanpa Pengecualian (WTP) di Provinsi Nusa Tenggara Barat Nurabiah, Nurabiah Kinerja pemerintah daerah Opini WTP Tujuan dari penelitian ini untuk menganalisa perbandingan kinerja keuangan pemerintah daerah yang memperoleh opini WTP di Nusa Tenggara Barat selama tahun 2016. Populasi dari penelitian ini 10 pemerintah daerah yang memperoleh opini WTP di provinsi Nusa Tenggara Barat dan data yang digunakan yaitu data sekunder. Analisis yang digunakan adalah rasio keuangan yang terdiri dari rasio kemandirian daerah, rasio efektivitas, rasio efisiensi, rasio keselaran, dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa kinerja keuangan antara pemerintah daerah yang memiliki Opini WTP menunjukkan rasio yang berbeda sehingga tingkat kinerjanya juga berbeda. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-12-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/36 10.29303/jaa.v3i1.36 Jurnal Aplikasi Akuntansi; Vol. 3 No. 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 067 - 100 Jurnal Aplikasi Akuntansi; Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 067 - 100 2622-2434 2549-158X 10.29303/jaa.v3i1 ind https://jaa.unram.ac.id/index.php/jaa/article/view/36/26

oai:ojs.pkp.sfu.ca:article/37 2022-02-23T07:34:58Z jaa:ART

PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN Priliandani, Ni Made Intan Juniariani, Ni Made Rai Mariyatni, Ni Putu Sri Ukuran Koperasi, Jenis Koperasi, Pengalaman Kepengurusan Manjemen, Kualitas Sistem Pengendalian Intern Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-12-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/37 10.29303/jaa.v3i1.37 Jurnal Aplikasi Akuntansi; Vol. 3 No. 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 141 - 178 Jurnal Aplikasi Akuntansi; Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 141 - 178 2622-2434 2549-158X 10.29303/jaa.v3i1 ind https://jaa.unram.ac.id/index.php/jaa/article/view/37/23

oai:ojs.pkp.sfu.ca:article/38 2022-02-23T07:34:58Z jaa:ART

KONSEP SYARIAH PADA PEMBIAYAAN JAMINAN SERTIFIKASI DAN DAMPAKNYA TERHADAP MANAJEMEN RISIKO (Studi Kasus Pada BPR Syariah Di Kota Mataram) Isnawati, Isnawati Muttaqillah, Muttaqillah Sofiyah, Siti Syariah Maysir Gharar Riba Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2018-12-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/38 10.29303/jaa.v3i1.38 Jurnal Aplikasi Akuntansi; Vol. 3 No. 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 101 - 140 Jurnal Aplikasi Akuntansi; Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018; 101 - 140 2622-2434 2549-158X 10.29303/jaa.v3i1 ind https://jaa.unram.ac.id/index.php/jaa/article/view/38/27

oai:ojs.pkp.sfu.ca:article/39 2022-02-23T07:34:48Z jaa:ART

PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P. Damayanti, Ni Nyoman Sri Rahayu Lestari, Ni Luh Putu Ratna Wahyu Pradnyanitasari, Putu Dian Jayawarsa, A.A. Ketut Internal Locus of Control External Locus of Control Self Efficacy Understanding of Accounting Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/39 10.29303/jaa.v3i2.39 Jurnal Aplikasi Akuntansi; Vol. 3 No. 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 117 - 143 Jurnal Aplikasi Akuntansi; Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 117 - 143 2622-2434 2549-158X 10.29303/jaa.v3i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/39/29

oai:ojs.pkp.sfu.ca:article/42 2022-02-23T07:34:48Z jaa:ART

Automatic Management Inventory System (AMIS): Efektivitas Pengawasan dan Pengelolaan Persediaan Terintegrasi Utama, A.A Gde Satia Restiyantingrum, Erdiya Vega Manasika, Arina Laila, Eky Asroatul Pramesti, I Gede Oka Mahendra Sidhi AMIS Internal control Persediaan Sistem ABSTRAK Persediaan adalah salah satu asset yang paling rawan terjadinya froud dan error selain kas. Terjadinya kesalahan baik yang disengaja oleh karyawan, misalnya dengan cara memalsukan pembeliaan atau memalsukan total pesediaan yang masih ada di gudang. Maka dari itu, aplikasi AMIS dirancang untuk meminimalisir adanya fraud dan error dalam management persediaan suatu perusahaan yang secara otomatis yang terhubung dengan Manajer yang terkait dengan persediaan  dan Direktur yang melakukan fungsi pengawasan.  Cara pengoperasian AMIS menggunakan aplikasi yang terkomputerisasi yang ada pada gudang dan terhubung keseluruh komputer pada bagian lain yang terkait dengan persediaan. Untuk mengetahui total dan jenis persediaan di gudang secara akurat, AMIS dipermudah dengan suatu alat yang disebut dengan Screening Laser.Analisa data dalam penelitian menggunakan data kualitatif dengan sumber data primer dan skunder. Cara pengambilan sampel menggunakan random sampling. Dengan adanya aplikasi ini perusahaan akan mengetahui secara tepat dan pasti berapa total persediaan yang masih ada digudang atau persediaan yang menjadi safety stock dan berapa persediaan yang harus dilakukan penambahan atau pembeliaan. Ketika suatu persediaan sudah kurang dari batas minimal untuk penyimpanan digudang dan diperlukan adanya pembelian, maka alat tersebut akan memberikan isyarat ke bagian pembelian. Setelah bagian pembelian melakukan order barang  dan otorisasi oleh manajer maka alat tersebut akan menghentikan isyaratnya dan menginput jumlah masukan persediaan yang sudah datang. Sehingga aplikasi ini dinilai sangat efektif untuk mengetahui EOQ, safety stock, reorder point. Selain itu, memberi kemudahaan dalam pembutan laporan, proses otorisasi dan pengambilan keputusan. Key Word: AMIS, Internal control, Persediaan, Sistem Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/42 10.29303/jaa.v3i2.42 Jurnal Aplikasi Akuntansi; Vol. 3 No. 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 144 - 169 Jurnal Aplikasi Akuntansi; Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 144 - 169 2622-2434 2549-158X 10.29303/jaa.v3i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/42/28

oai:ojs.pkp.sfu.ca:article/43 2022-02-23T07:34:48Z jaa:ART

STRATEGI CONTEXTUAL TEACHING AND LEARNING PENGELOLAAN KEUANGAN BERBASIS TRI HITA KARANA DAN CATUR PURUSA ARTHA MELALUI PROGRAM KERJA SEKAA Devi, Sunitha Dewi, Luh Gede Kusuma Budiarta, Luh Gede Rahayu Saputra, Komang Adi Kurniawan Catur Purusa Artha Contextual Teaching and Learning Sekaa Tri Hita Karana Permasalahan utama yang dihadapi oleh para peserta didik di Indonesia adalah ketidakmampuan peserta didik dalam menghubungkan antara teori dengan implementasi dalam kehidupan nyata di lingkungan masyarakat. Tujuan penulisan ini adalah untuk membantu pengembangan strategi pembelajaran berbasis Contextual Teaching and Learning melalui pengelolaan keuangan sampah. Hal ini penting dilakukan untuk peningkatan pemberdayaan masyarakat lokal, serta membantu mewujudkan insan yang berkualitas dan berkarakter melalui aktivitas sosial tersebut. Sumber data yang digunakan dalam penelitian konseptual ini adalah sumber primer berupa buku-buku dan jurnal-jurnal hasil penelitian, serta sumber sekunder berupa sumber internet dan koran. Data penelitian diuraikan dengan content analysis, descriptive analysis, serta inter-text analysis.Sekaa dapat dijadikan sebagai organisasi sosial dalam mendukung program pengembangan pembelajaran kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan. Pemahaman kuat tentang keseimbangan antara filosofi Tri Hita Karana dan Catur Purusa Artha dapat dijadikan sebagai penopang kuat dalam pembentukan etika dan moral seseorang ketika melaksanakan pengelolaan keuangan tersebut. Berbagai ide kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan dapat terus dikembangkan sehingga manfaat yang dihasilkan melalui pelaksanaan program ini benar-benar dapat membantu peningkatan pemberdayaan masyarakat. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/43 10.29303/jaa.v3i2.43 Jurnal Aplikasi Akuntansi; Vol. 3 No. 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 1 - 38 Jurnal Aplikasi Akuntansi; Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 1 - 38 2622-2434 2549-158X 10.29303/jaa.v3i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/43/30

oai:ojs.pkp.sfu.ca:article/45 2022-02-23T07:34:48Z jaa:ART

PENGUNGKAPAN PENDAPATAN NON-HALAL : PSAK 109 VS PRAKTIK Lenap, Indria Puspitasari Sharia Banks Disclosure Non-Halal Fund   Abstract In carrying out its activities, Sharia Banks can not be separated by non-halal fund. The disclosure of non-halal fund becoming urgent because Sharia Banks have an obligation to present sharia compliant financial statement based on sharia principle and sharia accounting standard no. 109. The research was purposed to find out the conformity of non-halal fund disclosure among sharia accounting standard no. 109 and Sharia Banks financial statement. The result showed that all of Sharia Banks that observed on the year of 2015-2017 had disclosed its non-halal fund in financial statement according to sharia accounting standard no. 109. Though, there was a deficiency information about the detail amount of each transactions. Keywords : Sharia Banks, Disclosure, Non-Halal Fund   Abstrak Perbankan syariah dalam aktivitas bisnisnya terkadang tidak terlepas dari kegiatan yang menghasilkan penerimaan non-halal. Pengungkapan dana non-halal menjadi penting mengingat bahwa bank syariah harus menyajikan laporan keuangan yang sesuai dengan prinsip syariah berdasarkan PSAK 109. Penelitian ini bertujuan untuk mengkaji sejauh mana kesesuaian pengungkapan pendapatan non-halal antara PSAK 109 dengan praktik pengungkapan pada laporan keuangan bank umum syariah di Indonesia. Hasil penelitian menunjukkan bahwa semua bank umum syariah selama tahun 2015-2017 telah mengungkapkan pendapatan non-halal dalam laporan keuangannya baik itu jumlah dana maupun penjelasannya dalam laporan keuangan. Walaupun belum ditemukan secara rinci jumlah per item transaksi. Namun, secara umum bank syariah telah mengungkapkan pendapatan non-halal sesuai dengan PSAK 109. Kata Kunci : Bank Syariah, Pengungkapan, Pendapatan Non-Halal    Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/45 10.29303/jaa.v3i2.45 Jurnal Aplikasi Akuntansi; Vol. 3 No. 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 94 -116 Jurnal Aplikasi Akuntansi; Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 94 -116 2622-2434 2549-158X 10.29303/jaa.v3i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/45/31

oai:ojs.pkp.sfu.ca:article/52 2022-02-23T07:34:48Z jaa:ART

PENERAPAN MANAJEMEN RESIKO BANK, TATA KELOLA PERUSAHAAN DAN KINERJA PERUSAHAAN PERBANKAN INDONESIA Cahyaningtyas, Susi Retna Sasanti, Elin Erlina company performance GCG risk management Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/52 10.29303/jaa.v3i2.52 Jurnal Aplikasi Akuntansi; Vol. 3 No. 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 170 - 206 Jurnal Aplikasi Akuntansi; Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 170 - 206 2622-2434 2549-158X 10.29303/jaa.v3i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/52/32

oai:ojs.pkp.sfu.ca:article/53 2022-02-23T07:34:48Z jaa:ART

PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN Hilendri, Bq. Anggun B. S., Sapto Hendri bank credit accounting information system Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/53 10.29303/jaa.v3i2.53 Jurnal Aplikasi Akuntansi; Vol. 3 No. 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 39 - 63 Jurnal Aplikasi Akuntansi; Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 39 - 63 2622-2434 2549-158X 10.29303/jaa.v3i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/53/33

oai:ojs.pkp.sfu.ca:article/54 2022-02-23T07:34:48Z jaa:ART

DAMPAK NILAI FINAL TERHADAP KINERJA DOSEN DALAM PERSPEKTIF MAHASISWA AKUNTANSI Mariadi, Yusli Isnawati, Isnawati Isnaini, Zuhrotul Performance Final Values Lectuter Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/54 10.29303/jaa.v3i2.54 Jurnal Aplikasi Akuntansi; Vol. 3 No. 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 64 - 93 Jurnal Aplikasi Akuntansi; Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019; 64 - 93 2622-2434 2549-158X 10.29303/jaa.v3i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/54/34

oai:ojs.pkp.sfu.ca:article/55 2022-02-23T02:58:03Z jaa:ART

PENGARUH PARTISIPASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING Putri, Yulia Novita Budget Participation Organizational Commitment Managerial Performance  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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/55 10.29303/jaa.v4i2.55 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 176 - 196 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 176 - 196 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/55/51 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/56 2022-02-23T07:34:36Z jaa:ART

KUALITAS LABA DAN PENGUKURANNYA PADA PERUSAHAAN JASA PENDUKUNG INDUSTRI PARIWISATA Karim, Nina Karina Atikah, Siti Lenap, Indria Puspitasari Kualitas Laba Industri Pariwisata Working Capital Cash Flow From Operations Perusahaan-perusahaan pendukung industri pariwisata mengalami kenaikan aktifitas bisnis seiring dengan meningkatnya jumlah wisatawan yang datang ke Indonesia. Penelitian ini bertujuan untuk melihat apakah kenaikan aktifitas bisnis tersebut berpengaruh terhadap kualitas laba yang disajikan dalam laporan keuangan. Melalui metode crosstabs, tingkat kualitas laba diukur berdasarkan kemampuan perubahan dalam modal kerja bersih non-kas (WCA) periode sebelumnya untuk menentukan nilai arus kas dari operasi (CFO) periode berjalan. Kenaikan aktifitas bisnis pada perusahaan-perusahaan yang diteliti, walaupun berpengaruh terhadap kenaikan laba tidak menjamin adanya peningkatan yang bersifat tetap terhadap kualitas laba yang disajikan. Hal ini disebabkan karena fluktuasi kenaikan laba ini berasal dari pos-pos penerimaan yang terlalu beragam dan tidak bisa diprediksi. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-10-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/56 10.29303/jaa.v4i1.56 Jurnal Aplikasi Akuntansi; Vol. 4 No. 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 1 - 14 Jurnal Aplikasi Akuntansi; Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 1 - 14 2622-2434 2549-158X 10.29303/jaa.v4i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/56/37 Copyright (c) 2019 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/60 2022-02-23T07:34:36Z jaa:ART

MANAJEMEN LABA DAN KONSEKUENSI EKONOMIS (SUATU PENDEKATAN EKSPERIMEN) Indriani, Eni Rahmi Sri Ramadhani Robith Hudaya Tuti Handayani earning management; accounting methodes experimental approaches ethical behavior Earnings management can be seen as a discretion allowed by generally accepted Standards, but it also has a less positive impact if earnings that contain certain objectives of the manager (management) become the basis in economic decision making. However, earnings management does not have to be associated with efforts to manipulate accounting data or information, but tends to be associated with choosing accounting methods to manage earnings that can be done because it is permitted by accounting standards. This study is focused on looking at the two sides of earnings management by using an experimental approach and the economic consequences caused by the chosen perspective. The results of data processing indicate that participants' perceptions of ethical and unethical behavior towards earnings management practices are the same as the economic consequences for the organization. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-10-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/60 10.29303/jaa.v4i1.60 Jurnal Aplikasi Akuntansi; Vol. 4 No. 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 15 - 28 Jurnal Aplikasi Akuntansi; Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 15 - 28 2622-2434 2549-158X 10.29303/jaa.v4i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/60/38 Copyright (c) 2019 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/61 2022-02-23T07:34:36Z jaa:ART

PENDAPATAN ASLI DAERAH,TRANSFER DAERAH, DAN BELANJA MODAL, PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI REGIONAL DI INDONESIA Sulaeman, Agus Sunarya Silvia, Vivin Pendapatan Asli Daerah, Transfer Daerah, Belanja Modal, Pertumbuhan Ekonomi. Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris mengenai pengaruh Pendapatan Asli Daerah (PAD), Transfer Daerah, dan Belanja Modal terhadap pertumbuhan ekonomi daerah. Transfer Daerah terdiri dari Dana Alokasi Umum (DAU), Dana Bagi Hasil (DBH) dan Dana Alokasi Khusus (DAK). Populasi ini adalah pemerintah daerah kabupaten dan kota di Indonesia dari website Direktorat Jenderal Perimbangan Keuangan dan Badan Pusat Statistik. Pengujian dilakukan menggunakan metode kuantitaif dengan analisis data panel. Hasil analisis menunjukkan bahwa PAD berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi. DAU berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi, DBH berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi, DAK tidak berpengaruh signifikan terhadap pertumbuhan ekonomi.  Begitupun dengan belanja modal berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-10-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/61 10.29303/jaa.v4i1.61 Jurnal Aplikasi Akuntansi; Vol. 4 No. 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 97 - 112 Jurnal Aplikasi Akuntansi; Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 97 - 112 2622-2434 2549-158X 10.29303/jaa.v4i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/61/42 Copyright (c) 2019 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/63 2022-02-23T07:34:36Z jaa:ART

SISTEM E-FILING SEBAGAI UPAYA DIREKTORAT JENDERAL PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK E-FILING SYSTEM AS A GENERAL DIRECTORATE OF TAXES EFFORTS IN INCREASING TAXPAYERS COMPLIANCE Hilendri, Bq. Anggun BS, Sapto Hendri e-Filing taxpayers compliance This study seeks to provide an overview of the use of information technology carried out by individual taxpayers in this case the State Civil Apparatus in fulfilling their tax obligations through the taxation information system developed by the General Directorate of Taxes. This study aims to determine the compliance of the State Civil Apparatus taxpayers who are registered with the Pratama Praya Tax Service Office in reporting their tax returns using e-Filing. The existence of a system provided by the General Directorate of Taxes can improve taxpayer compliance, especially State Civil Apparatus individual taxpayers because it is now easier to carry out tax obligations, namely reporting tax returns without having to queue at the Tax Service Office especially the Praya Pratama Tax Office so that tax administration runs effectively and efficiently. Data transmission of Notification Letter can be done anywhere and anytime, where the data will be sent directly to the database of the General Directorate of Taxes with internet facilities that are distributed through the website of the General Directorate of Taxes. But in reality the process to make taxation efficient through e-Filing facilities is not as easy as imagined, for example the difficulties experienced by taxpayers in entering their tax document data because there are still many taxpayers who do not fully understand how to submit tax returns electronically available on services the website of the General Directorate of Taxes. Therefore, the socialization to taxpayers, especially the State Civil Apparatus, was further increased so that there was an increase in the compliance of taxpayers from year to year. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-10-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/63 10.29303/jaa.v4i1.63 Jurnal Aplikasi Akuntansi; Vol. 4 No. 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 29 - 40 Jurnal Aplikasi Akuntansi; Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 29 - 40 2622-2434 2549-158X 10.29303/jaa.v4i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/63/36 Copyright (c) 2019 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/64 2019-11-05T02:20:48Z jaa:ART

oai:ojs.pkp.sfu.ca:article/66 2022-02-23T07:34:36Z jaa:ART

The INVESTIGATION OF TAX DISPUTE IN INDONESIA Dwiputri, Inayati Nuraini Kusufi, Muhammad Syam Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-10-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/66 10.29303/jaa.v4i1.66 Jurnal Aplikasi Akuntansi; Vol. 4 No. 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 41 - 58 Jurnal Aplikasi Akuntansi; Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 41 - 58 2622-2434 2549-158X 10.29303/jaa.v4i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/66/35 Copyright (c) 2019 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/68 2022-02-23T07:34:36Z jaa:ART

PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING Helmayunita, Nayang Betavia, Ade Elsa This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors. Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-10-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/68 10.29303/jaa.v4i1.68 Jurnal Aplikasi Akuntansi; Vol. 4 No. 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 77 - 96 Jurnal Aplikasi Akuntansi; Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 77 - 96 2622-2434 2549-158X 10.29303/jaa.v4i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/68/40 https://jaa.unram.ac.id/index.php/jaa/article/view/68/41 Copyright (c) 2019 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/73 2022-02-23T07:34:36Z jaa:ART

PREDIKSI FINANCIAL DISTRESS PADA BUMN DALAM RANGKA MENILAI KINERJA PERUSAHAAN PEMERINTAH Barbara Gunawan Diesy Nurfithriyani kesulitan keuangan, kinerja perusahaan, kebangkrutan Badan Usaha Milik Negara (BUMN) memiliki peran dalam peningkatan pendapatan negara melalui pembayaran pajak dan setoran deviden perusahaan, namun permasalahan yang dihadapi saat ini adalah hutang yang dimiliki BUMN semakin meningkat dikarenakan komitmen pemerintah pada pembiayaan perusahaan kurang optimal sehingga memungkinkan perusahaan berada pada kondisi kesulitan keuangan.  Penelitian ini bertujuan untuk memprediksi kesulitan keuangan atau financial distress perusahaan BUMN bidang industri pengolahan selama 2014-2018 dan menganalisis kestabilan kinerja perusahaan pada tahun tersebut. Prediksi financial distress pada penelitian ini menggunakan teknik analisis diskriminan dengan menggunakan 5 model yaitu model altman, zmijewski, springate, grover, dan fulmer. Hasil penelitian menunjukan bahwa model yang menghasilkan perusahaan sehat adalah model zmijewski dan fulmer dengan presentase 100% sehat, disusul dengan grover dengan presentase sehat 68%, sedangkan 2 model lainnya didominasi kebangkrutan dengan presentase 60% perusahaan bangkrut pada model altman dan 76% bangkrut pada model springate. Adapun tingkat kesehatan perusahaan dilihat dari 5 model tersebut berturut turut yaitu perusahaan SMBR, SMGR, KRAS, KAEF, dan INAF. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2019-11-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/73 10.29303/jaa.v4i1.73 Jurnal Aplikasi Akuntansi; Vol. 4 No. 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 59 - 76 Jurnal Aplikasi Akuntansi; Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019; 59 - 76 2622-2434 2549-158X 10.29303/jaa.v4i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/73/43 Copyright (c) 2019 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/75 2022-02-23T02:58:03Z jaa:ART

KECERDASAN, RELIGIUISTAS, KECINTAAN TERHADAP UANG DAN PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS AHMAD DAHLAN YOGYAKARTA Lutfi Abdurahman, Nurhuda Hidayatulloh, Amir Kecerdasan Religiusitas Love of Money Persepsi Etis 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 purposive sampling, 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 (love of money). Sedangkan, kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual dan religiuistas tidak berpengaruh terhadap persepsi etis mahasiswa Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/75 10.29303/jaa.v4i2.75 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 211 - 225 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 211 - 225 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/75/50 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/76 2022-02-23T02:58:03Z jaa:ART

TRACER STUDY PROGRAM STUDI DIPLOMA III AKUNTANSI FEB UNRAM TAHUN 2019 Hudaya, Robith Tracer Study Stakeholders Alumni Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram telah meluluskan ribuan mahasiswa sejak berdirinya pada tahun 1997, namun tracer study belum pernah dilakukan selama ini, sehingga Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram memandang perlu dilakukannya tracer study secara berkala (setiap tahun). Tracer study berguna untuk memantau lulusan dan mengetahui relevansi kompetensi lulusan Program Studi DIII Akuntansi dengan kebutuhan stakeholder. maka perumusan masalah dalam penelitian ini dapat dirangkum sebagai berikut: 1).Bagaimana penilaian stakeholders terhadap kinerja alumni?; 2).Berapa lama masa tunggu alumni sampai mendapatkan pekerjaan pertamanya? 3).Bagaimanakah relevansi antara kurikulum dengan kebutuhan stakeholders?. 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 stakeholder. Berdasarkan hasil pembahasan dapat ditarik simpulan sebagai berikut: 1).Kinerja alumni Prodi DIII akuntansi menurut stakeholders 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  terutama terkait dengan bahasa inggris, komputer akuntansi , soft skill dan kemampuan pendukung lainnya. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/76 10.29303/jaa.v4i2.76 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 155 - 174 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 155 - 174 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/76/49 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/77 2022-02-23T02:58:03Z jaa:ART

STANDAR AKUNTANSI KEUANGAN DAN PRAKTIK MANAJEMEN LABA DI INDONESIA Indriani, Eni Ramadhani, Rahmi Sri Astuti, Widia Industrial Revolution Convergence Managerial Discretion Earnings Management 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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/77 10.29303/jaa.v4i2.77 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 226 - 237 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 226 - 237 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/77/48 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/78 2022-02-23T02:58:03Z jaa:ART

AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM) Hilendri, Bq. Anggun Sapto Hendri BS L. Takdir Jumaidi D. Tialurra Della Nabila Accounting Financial Management 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 Keywords: accounting, financial management Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/78 10.29303/jaa.v4i2.78 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 147 - 154 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 147 - 154 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/78/47 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/79 2022-02-23T02:58:03Z jaa:ART

ANALISIS RASIO ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI KARYAWAN ANGKASA PURA 1 “SELAPARANG” BANDARA INTERNASIONAL ZAINUDIN ABDUL MAJID Lalu Jamhuri Hidayat I Nengah Arsana Ni Nyoman Yuliati Ratio Cash Flow Monetary Performance This research aim to to know cash flow statement performance and growth of KokapuraSelaparang 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. 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). Monetary performance of KokapuraSelaparang 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. KokapuraSelaparanghave to can improve cash flow of activit  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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/79 10.29303/jaa.v4i2.79 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 113 - 126 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 113 - 126 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/79/46 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/81 2022-02-23T07:34:18Z jaa:ART

MINAT MAHASISWA AKUNTANSI STIE AMM MATARAM BERPROFESI DI BIDANG PERPAJAKAN Wardah, Sofiati Wida Mulyati, Baiq Saufil Shinta Eka Kartika Perceptions of Taxes Perceptions of Brevet Taxes Interest in Profession in Taxation The gap between the number of tax experts such as DJP employees and tax consultants with the number of registered taxpayers is the duty of universities to print tax experts as one of the pillars in tax reform. The purpose of this study is to examine the effect of perceptions about taxation and perceptions about brevet taxation on interest in the taxation profession. The population in this study were accounting students at STIE AMM Mataram, with the sampling technique using stratified random sampling. The number of samples is 198 and data analysis is done by multiple linear regression. The results of the study show that perceptions of tax affect the interest in working in the taxation field. This can occur because career opportunities in the field of taxation are wide open and the role of taxes that are very important in development requires professional workers to be able to optimize state revenues and increase tax morale and tax compliance. Perception about brevet tax influences interest in profession in taxation. This can occur because brevet tax is one step that can be taken to equip themselves to enter the workforce in the field of taxation, thus increasing self-confidence in mastering the latest taxation material and expertise in the field of taxation marked by a certificate of brevet taxation. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/81 10.29303/jaa.v5i1.81 Jurnal Aplikasi Akuntansi; Vol. 5 No. 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 1 - 20 Jurnal Aplikasi Akuntansi; Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 1 - 20 2622-2434 2549-158X 10.29303/jaa.v5i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/81/58 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/83 2022-02-23T02:58:03Z jaa:ART

PENGARUH KINERJA PEMDA, KARAKTERISTIK PEMDA, DAN KARAKTERISTIK DEMOGRAFI TERHADAP IMPLEMENTASI E-GOVERNMENT (Studi Pada Pemerintah Daerah Tingkat Provinsi di Indonesia) Bambang Pusparini, Herlina Nurabiah, Nurabiah Kinerja Karakteristik Demografi Pemda E-government Wujud nyata dari aplikasi e-government yang telah umum dilaksanakan dan diatur pelaksanaannya adalah pembuatan situs web pemerintah daerah. Situs web pemerintah daerah merupakan salah satu strategi didalam melaksanakan pengembangan e-government secara sistematik melalui tahapan yang realistik dan terukur. Situs web pemerintah daerah merupakan tingkat pertama dalam pengembangan e-government 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 e-government, pengaruh karakteristik pemda terhadap implementasi e-government, dan pengaruh karakteristik demografi pemda terhadap implementasi e-government. Populasi dalam penelitian ini adalah pemerintah provinsi di Indonesia. Adapun sampel dalam penelitian ini dipilih berdasarkan kriteria. Kriterianya adalah  pemerintah daerah tingkat provinsi yang masuk dalam indeks PeGi selama tahun 2014 – 2015. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data menggunakan SmartPLS versi 3.2.6. Hasil penelitian ini menunjukkan bahwa kinerja pemda berpengaruh terhadap implementasi e-goverment sedangkan karakteristik pemda dan karakteristik demografi tidak berpengaruh  terhadap implementasi e-government.   Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/83 10.29303/jaa.v4i2.83 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 127 - 146 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 127 - 146 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/83/45 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/84 2022-02-23T07:34:18Z jaa:ART

THE IMPACT OF ESG PERFORMANCE TO FIRM PERFORMANCE AND MARKET VALUE Junius, David Adisurjo, Adriel Rijanto, Y. Arief Adelina, Yang Elvi ESG Operational Performance Financial Performance Market Value Sustainability This research aims to investigate the impact of ESG performance on firm performance and market value. Total samples used are 271 listed companies (1355 firm-years observations) in five years period (2013-2017), which consisted of four ASEAN countries (Indonesia, Malaysia, Singapore, and Thailand). This study is analyzed using multiple regression analyses with the random-effect model and descriptive statistic. The independent variable is ESG Score; the dependent variables are three performance indicators (Return on Assets, Return on Equity, and Tobin’s Q) and Price-Earnings ratio; the control variables are firm size, firm's age, financial leverage, and industry. This research contributes to broadening the scope of the literature review regardings ESG performance by analyzing it on developing countries and also by using rarely used dependent variables, market value. The finding in this research is there is no significant influence from ESG Score to Firm Performance and Market Value because ESG Score is not yet a part of firm performance measurement. This research is limited in conducting lag effect research with the lag period of only one year, and also the number of companies that already have ESG scores is limited. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/84 10.29303/jaa.v5i1.84 Jurnal Aplikasi Akuntansi; Vol. 5 No. 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 21 - 41 Jurnal Aplikasi Akuntansi; Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 21 - 41 2622-2434 2549-158X 10.29303/jaa.v5i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/84/59 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/87 2022-02-23T02:58:03Z jaa:ART

KUALITAS INFORMASI SISTEM KEUANGAN DESA PASCA PENGEMBANGAN APLIKASI Rakhmawati, Intan Atikah, Siti Quality of information Village Financial System 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. 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. 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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/87 10.29303/jaa.v4i2.87 Jurnal Aplikasi Akuntansi; Vol. 4 No. 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 197 - 210 Jurnal Aplikasi Akuntansi; Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020; 197 - 210 2622-2434 2549-158X 10.29303/jaa.v4i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/87/44 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/89 2022-02-23T07:34:18Z jaa:ART

Pemberitahuan Retraksi Artikel: Pengaruh Harga Emas Dan Minyak Dunia Terhadap Indeks Harga Saham Gabungan (IHSG) Periode 2016-2019 JAA, Editor Pemberitahuan Retraksi Artikel: Pengaruh Harga Emas Dan Minyak Dunia Terhadap Indeks Harga Saham Gabungan (IHSG) Periode 2016-2019 Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/89 10.29303/jaa.v5i1.89 Jurnal Aplikasi Akuntansi; Vol. 5 No. 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 42 - 51 Jurnal Aplikasi Akuntansi; Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 42 - 51 2622-2434 2549-158X 10.29303/jaa.v5i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/89/56 Copyright (c) 2020 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/90 2022-02-23T07:34:18Z jaa:ART

CASA, NIM, dan Profitabilitas Perbankan di Indonesia Khabibah, Nibras Anny Sully Kemala Octisari Agustina Prativi Nugraheni CASA NIM profitability banking ABSTRACT This study aims to increase the role of CASA and NIM in improving the profitability of banks in Indonesia. This research was motivated by various CASA improvement strategies undertaken by banks to maximize profits, as well as OJK policies to support NIM to improve the efficiency and competitiveness of Indonesian banks. On the other hand, this research is also supported by the limited research that analyzes the relationship of CASA with banking profitability. The hypothesis in this study discusses using multiple linear regression. BEI in 2016-2018, this study proves that CASA and NIM are proven to increase bank profitability. These results prove that the proportion of CASA owned by banks can reduce the cost of funds resulting in increased profitability. This study also proves the ability of banks to generate profits from interest can support increased bank profitability. Additional analysis shows that CASA can increase NIM. Furthermore, NIM has also been proven to mediate CASA's relationship with banking profitability. Keywords: CASA, NIM, profitability, banking ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi peran CASA dan NIM pada peningkatan profitabilitas perbankan di Indonesia. Penelitian ini dimotivasi oleh berbagai strategi peningkatan CASA yang dilakukan perbankan untuk memaksimalkan profit, serta kebijakan OJK untuk menekan NIM guna meningkatkan efisiensi dan daya saing perbankan Indonesia. Di sisi lain, penelitian ini juga didorong oleh masih terbatasnya penelitian yang menganalisis hubungan CASA dengan profitabilitas perbankan. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi linier berganda. Dengan melakukan pengamatan pada perbankan yang menerbitkan sahamnya di BEI pada tahun 2016-2018, penelitian ini menunjukkan bahwa CASA dan NIM terbukti meningkatkan profitabilitas perbankan. Hasil ini membuktikan bahwa proporsi CASA yang dimiliki perbankan dapat menurunkan biaya dana sehingga terjadi kenaikan profitabilitas. Penelitian ini juga membuktikan bahwa kemampuan perbankan dalam menghasilkan laba dari bunga dapat mendorong kenaikan profitabilitas perbankan. Analisis tambahan menunjukkan bahwa CASA dapat meningkatkan NIM. Selanjutnya, NIM juga terbukti memediasi hubungan CASA dengan profitabilitas perbankan. Kata kunci: CASA, NIM, profitabilitas, perbankan   Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/90 10.29303/jaa.v5i1.90 Jurnal Aplikasi Akuntansi; Vol. 5 No. 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 52 - 71 Jurnal Aplikasi Akuntansi; Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 52 - 71 2622-2434 2549-158X 10.29303/jaa.v5i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/90/55 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/91 2022-02-23T07:34:18Z jaa:ART

FAKTOR-FAKTOR KONTIJENSI YANG MEMENGARUHI PENGIMPLEMENTASIAN PRAKTIK AKUNTANSI MAANAJEMEN PADA USAHA KECIL MENENGAH (UMKM) DI KOTA MATARAM Nurabiah, Nurabiah Pusparini, Herlina Mariadi, Yusli Kontijensi Praktek Akuntansi Manajemen UMKM Perkembangan sector UMKM yang demikina pesat memperlihatkan bahwa terdapat potensi yang besar jika hal ini dapat dikelola dan dikembangkan dengan baikyang tentunya akan dapat mewujudkan usaha mikro, kecil, dan menengah yang tangguh. Tetapi ketidakmampuan UMKM untuk memanfaatkan alat atau praktik-praktik akuntansi manajemen dan penggunaan praktik akuntansi manajemen (PAM) oleh UMKM Indonesia masih didominasi oleh  PAM tradisional serta penggunaan PAM kontemporer masih sedikit. Oleh karena itu tujuan penelitian ini adalah ingin mengetahui seberapa jauh pengimplementasian PAM dan factor-faktor kontijensi yang berpengaruh pada pengimplementasian PAM oleh sector UMKM di Kota Mataram NTB. Adapun responden dalam penelitian ini adalah staf keuangan dan pemilik/manajer. Sumber data yang digunakan adalah data primer dengan penyebaran kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitiannya menyatakan bahwa implementasi praktik-praktik akuntansi manajemen sudah cukup bagus walaupun untuk UMKM yang skalanya kecil belum detail penggunaan akuntansi manajemen. Faktor-faktor kontinjensi yang berpengaruh pada pengimplementasian praktik akuntansi manajemen (PAM) yang digunakan oleh UMKM di kota Mataram NTB antara lain ketidakpastian lingkungan, persaingan pasar, tingkat kualifikasi staff akuntansi internal, dan ukuran perusahaan, sedangkan partisipasi pemilik atau manajer belum berpengaruh terhadap pengimplementasian PAM. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/91 10.29303/jaa.v5i1.91 Jurnal Aplikasi Akuntansi; Vol. 5 No. 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 72 -89 Jurnal Aplikasi Akuntansi; Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 72 -89 2622-2434 2549-158X 10.29303/jaa.v5i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/91/54 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/92 2022-02-23T07:34:18Z jaa:ART

MENGUNGKAP KESIAPAN PRAKTIK AKUNTANSI PADA PERUSAHAAN UMKM DAN PERUSAHAAN INFORMAL MENUJU PPh PASAL 17 Ustman, Ustman PPh Pasal 17 Praktik Akuntansi UMKM Perusahaan Informal Penelitian ini bertujuan mengetahui kesiapan pelaku UMKM dan perusahaan informal membuat laporan keuangan menuju Pajak Penghasilan Pasal 17. Pemerintah mengeluarkan Peraturan Pemerintah untuk pengenaan pajak penghasilan yang bersifat final bagi wajib pajak yang memiliki pengahasilan bruto dibawah 4,8 miliar dikenakan dengan tarif 0,5% tiap bulannya. Kebijakan tarif pajak penghasilan yang bersifat final tersebut, tidak dapat digunakan secara terus-menerus, karena tarif pajak pengahasilan akan kembali dikenakan berdasarkan tarif pasal 17 dari laba bersih. Peneliti ingin mengetahui praktik akuntansi yang dilaksanakan oleh pelaku UMKM dan perusahaan informal di Pamekasan menghadapi PPh Pasal 17. Penelitian ini akan dilakukan dengan metode wawancara langsung kelapangan dengan melakukan pengumpulan data yang dibutuhkan dari pihak terkait. Hasil penelitian berdasarkan jawaban responden bahwa pelaku usaha UMKM dan Informal belum siap untuk beralih ke tarif PPh pasal 17. Hal ini juga dapat dilihat dari lemahnya pemahaman SAK ETAP, UMKM, IFRS maupun Syariah yang dibuktikan dengan nilai presentase yang kecil yaitu hanya sebesar 33,3% yang mengetahui SAK. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/92 10.29303/jaa.v5i1.92 Jurnal Aplikasi Akuntansi; Vol. 5 No. 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 90 - 98 Jurnal Aplikasi Akuntansi; Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 90 - 98 2622-2434 2549-158X 10.29303/jaa.v5i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/92/53 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/93 2022-02-23T07:34:18Z jaa:ART

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Animah, Animah Suryantara, Adhitya Bayu Astuti, Widia sistem informasi akuntansi laporan keuangan kualitas kompetensi sdm Laporan keuangan suatu perusahaan dapat menunjukkan kinerja sesungguhnya jika laporan keuangannya berkualitas. Penelitian ini bertujuan untuk mengetahui Pengaruh kompetensi sumberdaya manusia dan system informasi akuntansi terhadap kualitas laporan keuangan. Data dalam penelitian ini diperoleh dari kuesioner dengan responden karyawan bagian system informasi akuntansi di UMKM. Kebaruan penelitian ini menggunakan sampel UMKM yang berada di wilayah Lombok Barat dan sudah menggunakan system informasi dalam pengelolaan transaksi keuangan. Jumlah responden sebanyak 76 orang. Alat analisis yang digunakan adalah regresi berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumberdaya manusia tidak berpengaruh terhadap kualitas laporan keuangan, hal ini disebabkan karena masih rendahnya pemahaman SAK ETAP sumberdaya manusia yang dimiliki oleh UMKM, sehingga laporan keuangan yang dihasilkan masih diragukan relevansi dan keandalannya. Sedangkan system informasi akuntansi berpengaruh terhadap kualitas laporan keuangan. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2020-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/93 10.29303/jaa.v5i1.93 Jurnal Aplikasi Akuntansi; Vol. 5 No. 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 99 - 109 Jurnal Aplikasi Akuntansi; Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020; 99 - 109 2622-2434 2549-158X 10.29303/jaa.v5i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/93/52 Copyright (c) 2020 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/94 2022-02-23T07:34:04Z jaa:ART

TRACER STUDY PROGRAM STUDI DIPLOMA III AKUNTANSI FEB UNRAM TAHUN 2020 Bambang Dwi Astuti, Baiq Rosyida Rakhmawati, Intan Tracer Study Kompetensi Kualitas Lulusan Tracer study merupakan alat untuk menilai relevansi kurikulum pendidikan tinggi dengan kebutuhan stakeholders.  Dilain pihak, tracer study memberikan informasi mengenai situasi transisi dan dinamika kerja dan sebagai salah satu persyaratan akreditasi. Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram telah meluluskan ribuan mahasiswa sejak berdirinya pada tahun 1997, namun tracer study belum pernah dilakukan selama ini, sehingga Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram memandang perlu dilakukannya tracer study secara berkala (setiap tahun). Tiga tujuan penelitian ini yaitu untuk mengetahui:1) enilaian stakeholders terhadap kinerja alumni; 2)Lama masa tunggu alumni sampai mendapatkan pekerjaan pertamanya; 3) Relevansi antara kurikulum dengan kebutuhan stakeholders. Tujuan tersebut akan dicapai dengan cara melakukan penelusuran (Tracer) pada Stakeholder yang ada di Kota Mataram. Hasil penelitian ini nantinya berupa pemetaan kualitas lulusan Prodi D3 Akuntansi dari sudut pandang pengguna (Stake hoder) . Luaran dari penelitian ini berupa publikasi ilmiah pada jurnal nasional ber ISSN. Hasil penelitian ini menunjukkan bahwa Kinerja alumni Prodi DIII akuntansi menurut stakeholders adalah baik.Masa tunggu alumni sampai mendapatkan pekerjaan pertamanya adalah 2,2  bulan. Namun angka ini belum bisa menggambarkan kondisi sebenarnya terutama untuk angkatan tahun 2020, dimana angkatan tahun 2020 yang mengisi kuesioner hanya 5 orang. 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  terutama terkait dengan bahasa inggris, komputer akuntansi , soft skill dan kemampuan pendukung lainnya. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/94 10.29303/jaa.v5i2.94 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 138 - 160 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 138 - 160 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/94/62 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/95 2022-02-23T07:34:04Z jaa:ART

KUALITAS LAPORAN KEUANGAN DAN KONSERVATISME AKUNTANSI PASCA IFRS Indriani, Eni Hudaya, Robith Astuti, Widia Accounting conservatism quality of financial reports accounting standards economic decisions Conservatism emerged as a result of the accrual approach in preparing financial statements. Accounting conservatism encourages caution so that companies in their financial reporting do not rush to recognize profits, but recognize losses as soon as possible. This research was conducted with the aim of knowing the effect of accounting conservatism on the quality of financial statements after the convergence of IFRS (International Financial Reporting Standards) in Indonesia at manufacturing companies that experienced investment growth in 2015-2019. In order to achieve the objectives of this study, the empirical model uses a simple linear regression equation, with a feasibility test of the model through the coefficient of determination (R 2) and statistical t-test. The results of statistical data processing show that the Accounting Conservatism (AC) variable has a t-count value of 6.737 with a variable significance level of 0.000, this means that Accounting Conservatism (AC) has a significant effect on the quality of financial statements (DACC). The positive direction of the variable coefficient value shows that the independent variable has a positive effect on the dependent variable. This means that the application of convergent Financial Accounting Standards to IFRS in Indonesia provides good news for stakeholders, because it can improve the quality of financial reports and reduce motivation for earnings management practices that can mislead users of financial statements in making economic decisions. Keywords: Accounting conservatism, quality of financial reports, accounting standards, economic decisions Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/95 10.29303/jaa.v5i2.95 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 124 - 137 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 124 - 137 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/95/61 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/96 2022-02-23T07:34:04Z jaa:ART

ANALISIS PENGARUH STABILITAS POLITIK DAN FAKTOR EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN: ANALISIS PENGARUH STABILITAS POLITIK DAN FAKTOR EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN Basit, Abdul Haryono, Slamet Politik Faktor Ekonomi IHSG Data yang digunakan dalam penelitian ini adalah data Indek Harga Saham Gabungan yang konsisten masuk di BEI pada periode penelitian, yaitu tahun 2010-2019, Faktor Ekonomi yang di gunakan adalah nilai Tukar, Nilai inflasi, dan data stabilitas politik Indonesia selama periode tahun 2010-2019. Penulis menggunakan metode regresi data panel dengan didukung oleh analisis kuantitatif dengan menggunakan model ekonometrik untuk mendapatkan gambaran yang jelas tentang hubungan antara variabel-variabel yang digunakan dalam penelitian. Penelitian ini dilakukan untuk melihat pengaruh faktor-faktor ekonomi, Nilai Tukar, Inflasi dan stabilitas politik terhadap Indek Harga Saham Gabungan pada periode tahun 2010-2019. Hasil penelitian ini adalah Variabel Nilai Tukar berpengaruh Negatif signifikan terhadap Indeks Harga Saham Gabungan di BEI. Variabel inflansi berpengaruh positif tidak signifikan terhadap Indek Harga Saham Gabungan di BEI. Variabel ISP berpengaruh positif signifikan terhadap Indek Harga Saham Gabungan di BEI. Data Nilai Tukar, inflasi diperoleh dari publikasi Bank Indonesia. Adapun data Stabilitas Politik Indonesia diperoleh dari The Global Economy.com, The World Bank. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/96 10.29303/jaa.v5i2.96 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 220 - 237 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 220 - 237 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/96/66 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/97 2022-02-23T07:34:04Z jaa:ART

E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA Nurabiah, Nurabiah Herlina Pusparini Yusli Mariadi e-commerce accounting information systems entrepreneurship The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used  the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/97 10.29303/jaa.v5i2.97 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 238 - 253 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 238 - 253 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/97/67 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/98 2022-02-23T07:33:47Z jaa:ART

RETURN PASAR MODAL DAN PASAR RAKYAT? Ali Fikri, M Muhsyaf, Saipul Arni Kartikasari, Nungki return traditional market capital market The value relevance according to Beaver (1968) is the explanatory power of accounting information, for example accounting earnings and book value are related to firm value represented by stock prices. The phenomenon is that many players from the capital market are carried out by the middle to upper class, even though on the other hand there are small investments that also generate returns, for example the traditional market. This study examines the differences in the value relevance of the capital market and the traditional market to obtain empirical evidence about the relevance of the value of stock returns between the capital market and the traditional market. This research was conducted around the scope of the Indonesian Capital Market (IDX) and Traditional Markets in the Mataram area. The results showed that the value of traditional market returns was more profitable than the capital market. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-09-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/98 10.29303/jaa.v6i1.98 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 56 - 66 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 56 - 66 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/98/70 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/99 2022-02-23T07:34:04Z jaa:ART

OPTIMALISASI PENGELOLAAN DANA ALOKASI KHUSUS (DAK) UNTUK MENDORONG PERTUMBUHAN PEMBANGUNAN DAERAH DI INDONESIA Sulaeman, Agus Sunarya Andriyanto, Novi Dana Alokasi Khusus Indeks Pembangunan Manusia transfer desentralisasi Desentralisasi fiscal di Indonesia akhir-akhir ini terus meningkat dari segi jumlah dananya. Salah satunya  melalui transfer Dana Alokasi Khusus (DAK), selain  Dana Bagi Hasil (DBH) dan Dana Alokasi Umum (DAU). Tujuan transfer ke daerah adalah untuk mendorong pemerataan dan pertumbuhan pembangunan di daerah. Penelitian ini bertujuan menguji dampak DAK yang terinci dalam berbagai bidang terhadap pertumbuhan Pembangunan daerah.  Analisis data penelitian ini menggunakan Human Development Indexs untuk mengukur pertumbuhan pembangunan, dan menggunakan regresi data panel dari realisasi DAK kabupaten/kota per bidang se Indonesia, ditambah faktor pertumbuhan ekonomi, opini laporan keuangan, jenis pemerintah daerah dan lokasi daerah. Hasil analisis mengindikasikan bahwa dampak  sebagian besar DAK bidang tertentu berpengaruh positif, sebagian lagi berpengaruh negatif, dan ada juga yang tidak berpengaruh. Dari Penelitian ini pengambil kebijakan dapat mencari langkah optimalisasi penyaluran dan penggunaan DAK dalam rangka desentrasisasi fiscal. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/99 10.29303/jaa.v5i2.99 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 175 - 200 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 175 - 200 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/99/64 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/100 2022-02-23T07:34:04Z jaa:ART

EVALUASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) Atikah, Siti Rakhmawati, Intan Dwi Astuti, Baiq Rosyida Nabila, D.Tialurra Della System Evaluation Village Financial Performance Siskeudes Application This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/100 10.29303/jaa.v5i2.100 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 161 - 174 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 161 - 174 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/100/63 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/101 2022-02-23T07:34:04Z jaa:ART

PENGARUH TAX AVOIDANCE DAN KEPEMILKAN INSTITUSIONAL TERHADAP COST OF DEBT PADA PERUSAHAAN MAKANAN DAN MINUMAN Khoirul Nisa, Assyifayufi Wulandari, Sartika Tax Avoidance Cost of Debt Institutional Ownership This study aims to examine the effect of Tax Avoidance and Institutional Ownership on the Cost of Debt in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Foam for the 2016-2019 Period. The research methodology used is quantitative methods and the data source comes from secondary data obtained from the Indonesia Stock Exchange. The sampling technique used the purposive sampling method with annual data and the research period from 2016 to 2019. The data analysis technique used was multiple linear regression by conducting normality tests, classical assumption tests (multicollinearity test, autocorrelation test, heteroscedasticity test) and hypothesis testing. using the T test to test the partial regression coefficient and the F test to test the significance of the effect together with a significance level of 5%. The results of this study indicate that partially the independent variables Tax Avoidance and Institutional Ownership have a significant negative effect on the Cost of Debt in the food and beverage sub-sector manufacturing companies listed on the IDX 2016-2019. Meanwhile, simultaneously the independent variables consisting of Tax Avoidance and Institutional Ownership have a significant effect on the Cost of Debt in the food and beverage sub-sector manufacturing companies listed on the IDX 2016-2019. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/101 10.29303/jaa.v5i2.101 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 201 - 219 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 201 - 219 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/101/65 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/102 2022-02-23T07:34:04Z jaa:ART

PERBEDAAN KREDIT BERMASALAH DAN KELANCARAN KAS BERDASARKAN KEPEMILIKAN BANK PERKREDITAN RAKYAT Putra, I Nyoman Nugraha Ardana Santoso, Budi Husnan, Lalu Hamdani Kredit Bermasalah Kelancaran Kas Kepemilikan Daerah Perseroan Terbatas Tujuan penelitian ini adalah Untuk menganalisis perbedaan BPR Berbadan Usaha PT dengan BPR berbadan Usaha PD  ditinjau dari tingkat kredit bermasalah dan tingkat kelancaran kas perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian komparatif yang membandingkan antara Bank Perkreditan Rakyat (BPR) kepemilikan manajerial dengan BPR kepemilikan pemerintah atau perusahaan daerah yang ada di Nusa Tenggara Barat. Lokasi penelitian pada  Bank Perkreditan Rakyat yang ada di Provinsi Nusa Tenggara Barat (NTB) yang tahun 2019 mengalami risiko kredit dan risiko likuiditas yang tinggi. Peningkatan risiko tersebut terjadi menarik utuk dinalisis perbedaan kinerja BPR milik swasta dengan milik pemerintah. Alat analisis yang digunakan adalah uji t (uji beda) independen. Hasil menunjukan bahwa ada perbedaan BPR Perusahaan Daerah dengan BPR Perseroan Terbatas ditinjau dari kelancaran kas sedangkan ditinjau dari kredit bermasalah tidak ada perbedaan diantara kedua bentuk badan usaha tersebut. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/102 10.29303/jaa.v5i2.102 Jurnal Aplikasi Akuntansi; Vol. 5 No. 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 110 - 123 Jurnal Aplikasi Akuntansi; Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021; 110 - 123 2622-2434 2549-158X 10.29303/jaa.v5i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/102/60 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/103 2022-02-23T07:33:47Z jaa:ART

IMPLEMENTASI METODE FIFO DALAM PERHITUNGAN NILAI PERSEDIAAN PADA PT.X DISTRIBUTOR MAKANAN DI JAWATIMUR Annisa Rahmawati Achmad Daengs GS Inventory Cost of Goods Sold Financial Report Inventory is a set of assets held for resale. The assessment of the value of inventories has an important role in two financial reports at the same time, namely in the presentation of the balance sheet and the exposure in the income statement. In general, the inventory valuation method is divided into three, namely First In First Out, Last in First Out and Average. PSAK No. 14 states that except for companies that have inventories that are specially produced and cannot be replaced with other inventories, these inventories are usually valued using the First In First Out method. PT X is a snack food distributor company in East Java which conducts an inventory assessment using the Last In First Out method, which is not in accordance with the exposure of PSAK No. 14. This research was conducted using a descriptive qualitative method. This study aims to present the results of the implementation of the First In First Out inventory valuation method at PT X. The results of this study explain that the implementation of the First In First Out valuation method can provide a more reasonable exposure to inventory valuation because companies with inventory classified as easily damaged such as PT X, the First In First Out method can provide inventory valuation exposure that is adjusted to the movement of goods in and out. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-08-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/103 10.29303/jaa.v6i1.103 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 1 - 23 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 1 - 23 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/103/68 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/106 2022-02-23T07:33:47Z jaa:ART

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN Anggraini, Nely Pusparini, Herlina Hudaya, Robith Profitability Liquidity Solvency Audit Opinion Going Concern This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/106 10.29303/jaa.v6i1.106 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 24 - 55 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 24 - 55 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/106/69 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/108 2022-02-23T07:33:47Z jaa:ART

IMPLEMENTASI KEBIJAKAN AKUNTASI PEMERINTAH DALAM MANAJEMEN ASET TETAP SATUAN KERJA Lugas Brillian Agus Sunarya Sulaeman Akuntansi Pemerintahan Basis Akrual Aset Tetap Every fixed asset owned and/or controlled by the central government work unit is part of the state assets which will be presented in Financial Report of Central Government. Accounting for fixed assets to produce LKPP is carried out on a cash basis as regulated in Technical Bulletin 15 concerning Accrual-Based Fixed Asset Accounting. The formulation of the problem discussed is the implementation of accounting policies starting from the classification, recognition, measurement, depreciation, as well as the presentation and disclosure of fixed assets in government work units. The aim is to see the accuracy of the implementation of fixed asset accounting policies in government work units. The government work unit that is the object of research is the regional office of one of the ministries in Lampung Province. Research data retrieval is done by interview and document method. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-09-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/108 10.29303/jaa.v6i1.108 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 80 - 99 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 80 - 99 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/108/72 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/110 2022-02-23T07:33:47Z jaa:ART

FIRM VALUE PERFORMANCE: PROFITABILITY PERSPECTIVE AND CAPITAL STRUCTURE AT STATE-OWNED BANK Nengah Sukendri, Kendri Aryawati, Ni Putu Ari Profitability Capital Structure Firm Value This study aims to determine the relationship and influence of profitability variables and capital structure on firm value toward BUMN's bank listed stated-owned enterprises 2014-2018 in Indonesia. The method of determining the sample is pooling data that examines the entire population and found as many as 4 companies using multiple linear regression with SPSS 23.0 analysis technique. Based on the results of the analysis found that profitability has a significant effect on firm value. Capital structure has no significant effect on firm value. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-10-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/110 10.29303/jaa.v6i1.110 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 140 - 150 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 140 - 150 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/110/75 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/111 2022-02-23T07:33:47Z jaa:ART

PENGARUH KEJELASAN SASARAN ANGGARAN , PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIP) (STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN ROKAN HILIR) Harianto, Deni Kennedy Zarefar, Arumega Clarity of Budget Objectives Accounting Control Information Technology Utilization Reporting System Performance Accountability of Local Government Agencies Penelitian ini bertujuan untuk menguji : (1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah daerah, (2) pengaruh   pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah daerah, (3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah daerah, (4) pengaruh pemanfatan teknologi informasi terhadap akuntabilitas kinerja instansi pemerintah daerah. Populasi dalam penelitian ini adalah 26 Organisasi Perangkat Daerah Kabupaten Rokan Hilir. Dalam penelitian ini, sampel yang digunakan yaitu berjumlah 51 Responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan meyebarkan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 23.0. Hasil penelitian ini menunjukkan bahwa : (1) kejelasan sasaran anggaran berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan sebesar 0,000 < 0,05, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05, (4 ) pemanfatan teknologi informasi berpengaruh  terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 < 0,05 Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-09-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/111 10.29303/jaa.v6i1.111 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 122 - 139 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 122 - 139 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/111/74 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/112 2022-02-23T07:33:47Z jaa:ART

REAKSI PASAR SAHAM PERUSAHAAN FARMASI SEBELUM DAN SESUDAH COVID-19 DI INDONESIA Suryatimur, Kartika Pradana Khabibah, Nibras Anny covid19 trading volume activity stock price The COVID-19 pandemic has had an impact on social and economic activities that have an impact on stock market conditions in the world, including Indonesia. This study identified differences in stock prices and stock trading volumes (TVA) of companies in the pharmaceutical sector before and after the announcement of the first COVID-19 case in Indonesia. The sample used is 10 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is an event study using paired sample t-test. Based on the test results, there was a difference in prices before and after the announcement of the first COVID-19 case in Indonesia, but there was no difference in trading volume testing. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-09-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/112 10.29303/jaa.v6i1.112 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 67 - 79 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 67 - 79 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/112/71 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/113 2022-02-23T07:33:47Z jaa:ART

PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (INCOME SMOOTHING) DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Sari, Rahmasari Darmawati, Deni perataan laba cash holding financial leverage Good Corporate Governance Tujuan dari penelitian ini adalah untuk menguji pengaruh cash holding dan financiallleverage terhadap perataan laba (income smoothing) dengan goodlcorporatelgovernancelsebagai variabel moderating. Penelitian ini menggunakan perusahaan manufaktur yang terdaftarldi Bursa Efek Indonesia (BEI) tahun 2017-2019 sebagai sampel. Sampel penelitian ini berjumlah 174 perusahaan yang dipilih dengan metode purpossive sampling, dengan periode pengamatan 3 tahun. Metode yang digunakan untuk menganalisis hubungan antar variabel adalah metode regresi logistik. Berdasarkan hasil penelitian dapat diperoleh simpulan bahwa cash holding tidaklberpengaruh terhadap perataan laba (income smoothing), financial leverage berpengaruh terhadap perataan laba (income smoothing), good corporate governance tidak mampu memperlemah pengaruh cash holding terhadap perataan laba (income smoothing), dan good corporate governance mampu memperlemah pengaruh financial leverage terhadap perataan laba (income smoothing). Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2021-09-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/113 10.29303/jaa.v6i1.113 Jurnal Aplikasi Akuntansi; Vol. 6 No. 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 100 - 121 Jurnal Aplikasi Akuntansi; Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021; 100 - 121 2622-2434 2549-158X 10.29303/jaa.v6i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/113/73 Copyright (c) 2021 Jurnal Aplikasi Akuntansi

oai:ojs.pkp.sfu.ca:article/125 2022-12-13T00:34:26Z jaa:ART

PEMBARUAN PENGELOLAAN KEUANGAN DESA MELALUI SDG’S DESA: DAPATKAH MENUTUP KETERBATASAN SISTEM KEUANGAN DESA? (STUDI PADA DESA DI KABUPATEN LOMBOK BARAT) Rakhmawati, Intan Hendri BS., Sapto Suhaedi, Wirawan Village Financial Management, Reform, SDG's The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-03-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/125 10.29303/jaa.v6i2.125 Jurnal Aplikasi Akuntansi; Vol. 6 No. 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 75 - 86 Jurnal Aplikasi Akuntansi; Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 75 - 86 2622-2434 2549-158X 10.29303/jaa.v6i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/125/78 Copyright (c) 2022 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/136 2022-12-13T00:34:26Z jaa:ART

ANALISA KINERJA KEUANGAN RUMAH SAKIT DAN FARMASI SEBELUM DAN SETELAH COVID 19 Bambang Jumaidi, Lalu Takdir Della Nabila, D. Tialurra The purpose of this study was to analyze and compare the financial condition of hospital and pharmaceutical sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Springate and Zmijewski models. This study uses agency theory and signaling theory where complete, relevant, accurate and timely information is needed by investors in the capital market as an analytical tool for making investment decisions. The type of research used is comparative descriptive research. This comparative study aims to compare the financial performance of the hospital and pharmaceutical sectors before and during COVID-19. The sampling method in this research is purposive sampling method with the number of observers 21 companies. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Analysis of the data using the Springate and Zmijewski method to determine the financial condition then perform individual and comparative analysis. According to the Springate model, pharmaceutical companies and hospitals prior to the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 7 (seven) companies that experienced unhealthy financial performance. While the Zmijewski model of pharmaceutical companies and hospitals before the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 2 (two) companies that experienced unheharmaceuticalalthy financial performance. Both models have the same rating on 1 company during the covid 19 period. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-03-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/136 10.29303/jaa.v6i2.136 Jurnal Aplikasi Akuntansi; Vol. 6 No. 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 51 -62 Jurnal Aplikasi Akuntansi; Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 51 -62 2622-2434 2549-158X 10.29303/jaa.v6i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/136/76 Copyright (c) 2022 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/137 2022-12-13T00:34:26Z jaa:ART

GREEN CORPORATE SOCIAL RESPONSIBILITY: GREEN INNOVATION DAN NILAI PERUSAHAAN Cahyaningtyas, Susi R Isnaini, Zuhrotul Ramadhani, Rahmi Sri Green Corporate Social Responsibility (GCSR), Green Innovation, Company Value Teori pemangku kepentingan mengungkapkan bahwa semua informasi yang dipublikasikan oleh perusahaan dapat digunakan oleh semua pemangku kepentingan tanpa kecuali untuk mengambil keputusan. Green CSR (GCSR) merupakan komitmen perusahaan untuk menjaga lingkungan dengan mengurangi polusi, limbah, dan efek rumah kaca. GCSR menjadi pemicu bagi perusahaan untuk melakukan inovasi hijau (green innovation) dengan menggunakan material yang ramah lingkungan selama proses produksi dan juga menghasilkan produk yang ramah lingkungan. Penelitian ini bertujuan untuk menguji secara empiris hubungan langsung antara GCSR dan nilai perusahaan serta hubungan tidak langsung antara GCSR dan nilai perusahaan dengan inovasi hijau sebagai variabel mediasi. Sampel penelitian adalah seluruh perusahaan manufaktur yang go public di Bursa Efek Indonesia yang mengungkapkan GCSR periode 2017 - 2018 dalam rupiah. Berdasarkan kriteria sampel diperoleh 83 observasi. Pengujian hipotesis menggunakan analisis jalur dan Uji Sobel. Hasil penelitian menunjukkan bahwa GCSR mempengaruhi inovasi hijau (inovasi proses hijau dan inovasi produk hijau) dan inovasi proses hijau dan inovasi produk hijau mempengaruhi nilai perusahaan. Namun, GCSR tidak mempengaruhi nilai perusahaan dan inovasi proses hijau dan inovasi produk hijau bukan bagian dari mediasi parsial atau penuh, melainkan sebagai variabel independen.   Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-03-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/137 10.29303/jaa.v6i2.137 Jurnal Aplikasi Akuntansi; Vol. 6 No. 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 87 - 108 Jurnal Aplikasi Akuntansi; Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 87 - 108 2622-2434 2549-158X 10.29303/jaa.v6i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/137/79 Copyright (c) 2022 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/138 2022-12-13T00:34:26Z jaa:ART

KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Adhivinna, Vidya Vitta Selawati, Mega Umam, M. Sulkhanul The purpose of this research is to detect, examine, and explain the effect of apparatus competence and internal control system on fraud prevention of the villages fund management in the village government of Sentolo Subdistrict Kulon Progo Regency. The research was conducted at 8 Village Government in Sentolo Subdistrict Kulon Progo Regency. The sampling technique in this research was purposive sampling with many respondents 101 village apparatus who were involved in the village fund management in Sentolo Subdistrict Kulon Progo Regency. The data source used was primary data with questuionnaires distributed to the respondents. Multiple regression analysis with the SPSS programmer version 21 is the technique of data analysis. The research results with t test indicated that the variable of apparatus competence (significant value 0,556) do not have an impact on fraud prevention in village fund management. On the other hand, variable of internal control system (significant value 0,000) have an effect on fraud prevention in village fund management. The results of the F test were large 34,410 and the coefficient of determined were large 0,401. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-03-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/138 10.29303/jaa.v6i2.138 Jurnal Aplikasi Akuntansi; Vol. 6 No. 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 63 - 74 Jurnal Aplikasi Akuntansi; Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 63 - 74 2622-2434 2549-158X 10.29303/jaa.v6i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/138/77 Copyright (c) 2022 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/139 2022-12-13T00:34:26Z jaa:ART

RELEVANSI PENERAPAN IFRS PADA INDUSTRI PERBANKAN Heniwati, Elok Bank IFRS Indonesia PSAK Value-relevance Relevansi nilai yang mengacu pada kegunaan informasi akuntansi ini dimaknai sebagai kemampuan informasi laporan keuangan untuk memengaruhi harga pasar saham. Ia merupakan aspek penting untuk mengukur kebermanfaatan informasi akuntansi yang merepresentasikan nilai sekarang dari perkiraan arus kas bersih masa depan. Kajian ini menyelidiki hubungan antara dua variabel indpenden, yaitu laba per saham dan nilai buku ekuitas dengan laba dependen yaitu harga saham dari bank yang terdaftar di pasar saham Indonesia selama kurun waktu tujuh tahun (2013-2019). Penelitian ini menggunakan metodologi estimasi standar yaitu regresi linier berganda metode generalized least square (GLS) untuk mengatasi masalah heterokedastisitas dan autokorelasi. Hasil penelitian menunjukkan bahwa variabel-variabel akuntansi (laba per saham, nilai buku ekuitas per saham dan ukuran perusahan) secara bersamaan menjadi faktor penting dalam menjelaskan harga saham. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-03-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/139 10.29303/jaa.v6i2.139 Jurnal Aplikasi Akuntansi; Vol. 6 No. 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 109 - 119 Jurnal Aplikasi Akuntansi; Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 109 - 119 2622-2434 2549-158X 10.29303/jaa.v6i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/139/80 Copyright (c) 2022 Elok Heniwati https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/140 2022-12-13T00:34:26Z jaa:ART

PENGARUH PENERAPAN SURAT PEMBERITAHUAN MASA ELEKTRONIK (E-SPT) TERHADAP EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kota Banda Aceh) khasanah, Jamiul Maryasih, Lilis Abstract The purpose of this study was to examine the effect of the application of the electronic period notification letter (e-SPT) on the effectiveness and contribution of Value Added Tax (VAT) receipts and to see the difference in receipt of the Periodic VAT SPT between before and after the e-SPT was issued. This study has a population of VAT receipts reports, while the sample from this study uses purposive sampling technique, so that samples are obtained in the form of VAT receipts reports before the application of the VAT Period e-SPT and VAT receipts reports after the application of the VAT Period e-SPTs. The results of this study stated that there was no effect of the application of electronic mass notification letters on the effectiveness and contribution of VAT receipts at KPP Pratama Banda Aceh City. Likewise, the different tests that have been carried out have shown that there is no significant difference in VAT reporting receipts both before and after the implementation of the VAT Period e-SPT. However, when viewed from the average VAT reporting receipts, there is a difference between before and after the application of the VAT Period e-SPT, namely an increase of 2,316 VAT Period SPT reporting receipts after the application of the VAT Period e-SPT.   Keywords: Application of e-SPT Period of VAT, Effectiveness and Contribution of Value Added Tax revenue Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-03-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/140 10.29303/jaa.v6i2.140 Jurnal Aplikasi Akuntansi; Vol. 6 No. 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 120 - 136 Jurnal Aplikasi Akuntansi; Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022; 120 - 136 2622-2434 2549-158X 10.29303/jaa.v6i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/140/81 Copyright (c) 2022 Jamiul khasanah, Lilis Maryasih https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/143 2022-12-13T00:34:43Z jaa:ART

SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, KINERJA ACCOUNT REPRESENTATIVE, DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Suharti, Sri Hidayatulloh, Amir Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kinerja Account Representative, Kepatuhan Wajib Pajak Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan, pengetahuan perpajakan, dan kinerja account respresentative 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 purposive 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 account representative tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/143 10.29303/jaa.v7i1.143 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 1 - 11 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 1 - 11 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/143/82 Copyright (c) 2022 Sri Suharti, Amir Hidayatulloh https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/146 2022-12-13T00:34:43Z jaa:ART

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN Rasyid, Cahya Ayu Mulia Putri Indriani, Eni Hudaya, Robith csr Capital Structure Firm Value Firm Size Profitability 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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/146 10.29303/jaa.v7i1.146 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 136 - 156 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 136 - 156 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/146/91 Copyright (c) 2022 Cahya Ayu Mulia Putri Rasyid, Eni Indriani, Robith Hudaya https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/147 2022-12-13T00:34:43Z jaa:ART

FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN PEMBAYARAN ELEKTRONIK NON-BANK Karim, Nina Karina Atikah, Siti Lenap, Indria Puspitasari non-bank electronic payment system TPB expenditure planning 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.  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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/147 10.29303/jaa.v7i1.147 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 39 - 59 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 39 - 59 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/147/85 Copyright (c) 2022 Nina Karina Karim, Siti Atikah, Indria Puspitasari Lenap https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/155 2022-12-13T00:34:43Z jaa:ART

ANALISIS IMPLEMENTASI SAK ETAP PADA KOPERASI DI KOTA MATARAM Shafira, Baiq Nada Fatimatus Shafira Erlina Sasanti, Elin Isnaini, Zuhrotul Koperasi Laporan Keuangan SAK ETAP 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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/155 10.29303/jaa.v7i1.155 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 95 - 107 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 95 - 107 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/155/88 Copyright (c) 2022 Nada Fatimatus Shafira Baiq, Elin Erlina Sasanti, Zuhrotul Isnaini https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/158 2022-12-13T00:34:43Z jaa:ART

REAKSI BURSA EFEK INDONESIA TERHADAP PENGUMUMAN PPKM DARURAT JAWA-BALI Novahanif, Rahmat Wildan Soedarso, Elvyra Handayani Afiatin, Yunita Abnormal Return Trading Volume Activity Indeks LQ-45 PPKM Darurat Jawa-Bali Penelitian ini bertujuan untuk menganalisis perbedaan abnormal return dan trading volume activity 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 Paired Sampel T-Test dan Wilcoxon Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang tidak signifikan pada abnormal return saham perusahaan indeks LQ-45 di BEI antara sebelum (H-10) dan sesudah (H+10) pengumuman PPKM darurat Jawa-Bali dengan p-value = 0,349. Terdapat perbedaan yang signifikan pada trading volume activity perusahaan indeks LQ-45 di BEI antara sebelum dan sesudah pengumuman PPKM darurat Jawa-Bali dengan p-value = 0,000. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/158 10.29303/jaa.v7i1.158 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 12 - 25 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 12 - 25 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/158/83 Copyright (c) 2022 Rahmat Wildan Novahanif, Elvyra Handayani Soedarso, Yunita Afiatin https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/159 2022-12-13T00:34:43Z jaa:ART

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN LOMBOK TENGAH Suryana, Amira Salsabila L, Baiq Anggun Hilendri Nurabiah, Nurabiah Tingkat Pendidikan Skala Usaha Umur Perusahaan Pelatihan Akuntansi Penggunaan Informasi Akuntansi 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 purposive sampling dalam penentuan sampel dengan 170 responden. Alat analisis yang digunakan dalam penelitian ini adalah Partial Least Square (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. Kata-kata kunci: tingkat pendidikan, skala usaha, umur perusahaan, pelatihan akuntansi dan penggunaan informasi akuntansi. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/159 10.29303/jaa.v7i1.159 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 108 - 122 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 108 - 122 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/159/89 Copyright (c) 2022 Amira Salsabila Suryana, Baiq Anggun Hilendri L, Nurabiah https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/161 2022-12-13T00:34:43Z jaa:ART

PENGARUH KOMPETENSI, ETIKA, PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT Sinurat, Brishana Abigael Pangaribuan, Hisar Audit Quality, Competence, Auditor Ethics, Auditor Experience 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.   Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/161 10.29303/jaa.v7i1.161 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 26 - 38 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 26 - 38 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/161/84 Copyright (c) 2022 Brishana Abigael Sinurat, Hisar Pangaribuan https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/162 2022-12-13T00:34:43Z jaa:ART

EFEKTIVITAS BANTUAN LANGSUNG TUNAI DANA DESA BAGI MASYARAKAT TERDAMPAK COVID-19 DI DESA KEKAIT Maheswary, Dediantari Mas Pusparini, Herlina Suryantara, Aditya Bayu Program Effectiveness BLT-DD Covid-19 Pandemic 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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/162 10.29303/jaa.v7i1.162 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 123 - 135 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 123 - 135 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/162/90 Copyright (c) 2022 Dediantari Mas Maheswary, Herlina Pusparini, Aditya Bayu Suryantara https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/163 2022-12-13T00:34:43Z jaa:ART

ANALISIS CONTENT IKLAN BIDANG AKUNTANSI DENGAN PERSYARATAN KETERAMPILAN AKUNTAN Pusparini, Herlina Nurabiah, Nurabiah Mariadi, Yusli job advertisement content, professional skills, accountants 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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/163 10.29303/jaa.v7i1.163 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 81 - 94 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 81 - 94 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/163/87 Copyright (c) 2022 Herlina Pusparini, Nurabiah, Yusli Mariadi https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/165 2022-12-13T00:34:43Z jaa:ART

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 Ardelia, Ika Novita Wulandari, Hilda Kumala Ernitawati, Yenny Dumadi, Dumadi Pendapatan Asli Daerah, Belanja Modal, Dana Perimbangan, Kinerja Keuangan Pemerintah Daerah 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 of regional original income, capital expenditure, and balancing funds was significant on the financial performance of local governments. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/165 10.29303/jaa.v7i1.165 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 60 - 80 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 60 - 80 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/165/86 Copyright (c) 2022 Ika Novita Ardelia, Hilda Kumala Wulandari, Yenny Ernitawati, Dumadi https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/168 2022-12-13T00:34:43Z jaa:ART

ANALISA SIMDA-NEXT GENERATION (SIMDA-NG) Rakhmawati, Intan Information System System Effectivity 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. 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. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2022-10-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/168 10.29303/jaa.v7i1.168 Jurnal Aplikasi Akuntansi; Vol. 7 No. 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 157 - 170 Jurnal Aplikasi Akuntansi; Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022; 157 - 170 2622-2434 2549-158X 10.29303/jaa.v7i1 eng https://jaa.unram.ac.id/index.php/jaa/article/view/168/92 Copyright (c) 2022 Intan Rakhmawati https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/178 2023-05-17T05:20:45Z jaa:ART

PERAN SISTEM KEUANGAN DESA DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA PENUJAK Diana, Putri Lestari, Baiq Anggun Hilendri Nurabiah, Nurabiah Peran Siskeudes Akuntabilitas Desa Penujak Penelitian ini bertujuan untuk menganalisis bagaimana peran sistem keuangan desa dalam meningkatkan kualitas akuntabilitas keuangan desa di Desa Penujak. Metode penelitian yang digunakan deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data melalui wawancara dan dokumentasi. Adapun informan dalam penelitian ini sebanyak 20 orang, berasal dari perangkat desa, perangkat kewilayahan, BPD, dan pemerintah Kecamatan. Hasil penelitian ini dapat disimpulkan bahwa, penerapan siskeudes dilihat dari indikator integritas keuangan, penungkapan dan ketaatan terhadap peraturan dikatakan efektif dalam penerapannya karena mampu memudahkan pemerintah Desa Penujak dalam mengatur tata kelola keuangan pemerintahan dengan baik, terdapat fitur-fitur dalam aplikasi yang mampu menyediakan informasi (format) yang sesuai dengan peraturan dan ketentuan yang ada. Selain itu juga dapat mempermudah pengelolaan keuangan baik dari perencaanaan sampai ke pertanggungjawaban, yang menghasilkan laporan keuangan yang akurat, relevan dan terbaru serta menghasilkan laporan keuangan yang akuntabel. Namun ada kekurangan dari aplikasi siskeudes ini yakni beresiko terkena spam, tidak tersedianya lembar form realisasi penggunaan dana desa tahap pertama dan eror pada sistem ketika saat dilakukan penginputan sehingga menghambat proses tersebut. Eror pada sistem ini terjadi karena koneksi internet tidak stabil. Kemudian mengenai akuntabilitas pelaporan keuangan desa dilihat dari sisi indikator akuntabilitas vertikal dan akuntabilitas horizontal dapat dikatakan sudah baik atau akuntabel. Namun masih terdapat kendala yang berkaitan dengan kelengkapan SPJ (Surat Pertanggungjawaban) ketika pelaporan dan pertanggungjawaban yang dilakukan pemerintah Desa Penujak kepada Pemerintah Kabupaten/Kota dan Masyarakat setempat melalui BPD setiap akhir tahun.     Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-02-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/178 10.29303/jaa.v7i2.178 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 298 - 314 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 298 - 314 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/178/101 Copyright (c) 2023 Putri Diana, Baiq Anggun Hilendri Lestari, Nurabiah https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/183 2023-05-17T05:20:45Z jaa:ART

PEMANFAATAN MEDIA PEMBELAJARAN COUNTAX DICEBOARD SEBAGAI UPAYA PENINGKATAN LITERASI AKUNTANSI DAN PAJAK MAHASISWA Pratiwi, Laras Rahayu, Intan Mahendra, Hatma Heris Anggraeni, Rima Literasi Pajak, Game Edukatif, Dice Board Penelitian ini bertujuan untuk membandingkan literasi mahasiswa sebelum dan setelah menggunakan produk pengembangan media pembelajaran berupa Countax Diceboard. Penelitian ini merupakan penelitian komparatif dengan Teknik sampling purposive. Sampel penelitian berjumlah 32 mahasiswa akuntansi. Hasil penelitian menunjukan bahwa terdapat peningkatan literasi akuntansi dan pajak mahasiswa setelah menggunakan media pembelajaran Countax Diceboard. Kebaharuan dari penelitian ini adalah menguji produk pengembangan media pembelajaran Countax Diceboard. Countax merupakan singkatan dari Accounting & Taxation sedangkan Diceboard merupakan model pengembangan media pembelajaran berbasis game board edutaiment. Implikasi dari penelitian ini yaitu menciptakan model pembelajaran yang lebih kreatif dan inovatif sehingga hasil penelitian mampu berkontribusi terhadap peningkatan literasi akuntansi dan pajak mahasiswa. Mahasiswa dengan literasi akuntansi dan pajak yang baik dapat berperan aktif di masyarakat untuk meningkatkan kepatuhan pajak, dan secara tidak langsung mampu meningkatkan penerimaan pajak yang optimal bagi negara Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-02-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/183 10.29303/jaa.v7i2.183 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 407 - 420 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 407 - 420 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/183/107 Copyright (c) 2023 Laras Pratiwi, Intan Rahayu, Hatma Heris Mahendra, Rima Anggraeni https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/185 2023-05-17T05:20:45Z jaa:ART

PENGARUH KINERJA KEUANGAN, HUMAN CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Adyaksana, Rahandhika Ivan Umam, M. Sulkhanul Singgangsari , Chily Meilia financial performance human capital environmental performance firm value This research is used to examine the effect of financial performance, human capital, and environmental performance on firm value. This type of research is quantitative research using secondary data with data analysis techniques using multiple linear regression analysis obtained from the company's annual report. The research population is a non-cyclical consumer sector company that has been listed on the IDX from 2016-2020. Purposive sampling is a method in taking the sample of this study. The number of samples obtained is 17 companies with a research period of five years, so the total observations are 85 observations. The independent variables are financial performance, human capital, and environmental performance, while the dependent variable is firm value. The research was conducted using data analysis with SPSS 22 software. The results of this research have provided evidence that financial performance and human capital have a positive and significant effect on firm value. Meanwhile, environmental performance has a positive and insignificant effect on firm value. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/185 10.29303/jaa.v7i2.185 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 265 - 277 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 265 - 277 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/185/99 Copyright (c) 2023 Rahandhika Ivan Adyaksana, M. Sulkhanul Umam, Chily Meilia Singgangsari https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/186 2023-05-17T05:20:45Z jaa:ART

KEPATUHAN WAJIB PAJAK ORANG PRIBADI: LOVE OF MONEY, MACHIAVELLIANISME, DAN KEPERCAYAAN PADA PEMERINTAH Wiharsianti, Ervilia Agustine Hidayatulloh, Amir Love of Money, Machiavellianisme, Kepercayaan pada Pemerintah, Kepatuhan Wajib Pajak Tujuan penelitian ini untuk menganalis pengaruh love of money, Machiavellianisme, kepercayaan pada pemerintah terhadap kepatuhan wajib pajak orang pribadi. Populasi penelitian adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta, sedangkan sampel penelitian ini adalah wajib pajak orang pribadi di Kabupaten Gunungkidul. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang sudah memiliki nomor pokok wajib pajak. Data diperoleh dengan menyebarkan kuesioner kepada responden yang memenuhi kriteria. Analisis data menggunakan analisis regresi linear berganda. Hasil yang diperoleh penelitian ini yaitu machiavellianise dan kepercayaan pada pemerintah berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sedangkan love of money tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-02-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/186 10.29303/jaa.v7i2.186 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 394 - 406 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 394 - 406 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/186/106 Copyright (c) 2023 Ervilia Agustine Wiharsianti, Amir Hidayatulloh https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/187 2023-05-17T05:20:45Z jaa:ART

POTENSI FOOD LOSS DAN FOOD WASTE PADA UMKM: MFCA, NUDGING DAN NEUTRALIZATION THEORY Fajri, Taufika Nurani Shauki, Elvia R. Food, loss, waste, mfca, nudging, neutralization This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City where food loss and food waste dominate in landfill resulted in overload capacity. Warteg did not know about food loss and food waste ‘s potential, so it was ignored. The analysis was carried out to calculate the potential for food loss and food waste generation using material flow cost accounting (MFCA) from 6 Warteg units and using neutralization and nudge theory to see the behavior of Warung Tegal in management. Case study research strategy with observation and interview research instruments using primary data. The results showed that Warteg A produced a FLW of 10.57%, equivalent to Rp. 568,855. Warteg has not carried out optimal management of neutralization through 3 (three) neutralization techniques: denial of responsibility, denial of injury, and appear to higher loyalty. Warteg minimally mitigates food loss and food waste through nugding carried out upstream and downstream. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/187 10.29303/jaa.v7i2.187 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 328 - 345 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 328 - 345 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/187/103 Copyright (c) 2023 Taufika Nurani Fajri, Elvia R. Shauki https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/188 2023-05-17T05:20:45Z jaa:ART

APAKAH GCG MEMODERASI PENGARUH EARNING DAN CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM? Pronosokodewo, Baniady Gennody Adhivinna, Vidya Vitta Nusron, Lulu Amalia ROA NIM CAR GCG Kegiatan operasi/bisnis pada bank umum berfokus pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Oleh karena itu, penerapan GCG pada bank umum menitikberatkan pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel sesuai dengan kriteria yaitu sebesar 18 perusahaan perbankan. Penelitian ini menggunakan metode SEM-PLS dengan alat statistik WarpPLS yang menguji hipotesis menggunakan path analysis. Hasil uji hipotesis menunjukkan bahwa earnings berpengaruh positif terhadap kinerja keuangan didukung, capital berpengaruh positif terhadap kinerja keuangan tidak didukung, GCG memoderasi pengaruh earnings terhadap kinerja keuangan tidak didukung, dan GCG memoderasi pengaruh capital terhadap kinerja keuangan didukung. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-01-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/188 10.29303/jaa.v7i2.188 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 185 - 204 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 185 - 204 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/188/94 Copyright (c) 2023 Baniady Gennody Pronosokodewo, Vidya Vitta Adhivinna, Lulu Amalia Nusron https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/189 2023-05-17T05:20:45Z jaa:ART

COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC Rahmawati, Ulfah Kholilah, Kholilah covid-19 pandemic, liquidity ratio, solvency ratio, profitability ratio, activity ratio This study aims to determine the financial performance before and during the Covid-19 pandemic in Indonesia. This study used a comparative quantitative method with Kruskal Wallis test to compare the financial performance of 312 companies on the Indonesian stock exchange. The results of this study show differences in liquidity, solvency, profitability, and financial activities of companies before and during the Covid-19 pandemic. This difference is due to the conservative nature of the company to expand its business and allocate investments in instruments or sectors that do not have high risks. This condition causes many companies to make efficiencies by breaking off employment relations or reducing employee salaries, which impacts people's purchasing power. The decline in people's purchasing power and mobility restrictions decreased the company's income. This study could not find the difference between the liquidity ratio and the current and quick ratio. This result allows the use of other liquidity measurements such as the cash turnover ratio because it shows the relative value between the value of net sales to net working capital. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-01-13 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/189 10.29303/jaa.v7i2.189 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 171 - 184 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 171 - 184 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/189/93 Copyright (c) 2023 Ulfah Rahmawati, Kholilah https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/191 2023-05-17T05:20:45Z jaa:ART

PENGARUH LEVERAGE DAN UMUR PERUSAHAAN TERHADAP CSRD PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Belinda, Alicia Wido Dewi, Anita Kusuma Nurmala, Nurmala Pengungkpan Tanggung Jawab Sosial Perusahaan Leverage Umur Perusahaan This study aims to examine whether there is an influence between leverage and company age on the CSRD of mining companies that are registered or listed on the Indonesia Stock Exchange (IDX) in 2018-2020. CSRD is the dependent variable, while the leverage and firm age variables are independent or independent variables. This study collected data through the purposive sampling method. In taking samples through predetermined criteria, 16 samples were obtained as company samples with an observation period from 2018-2020, which means there were 48 samples. The analysis technique uses multiple regression analysis, which is processed using the SPSS V25 application. The results of this study show that leverage has no effect on CSRD, but company age has a positive impact on CSRD. The company age positively affects CSRD and can be considered by the company in making decisions. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-02-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/191 10.29303/jaa.v7i2.191 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 421 - 432 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 421 - 432 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/191/108 Copyright (c) 2023 Alicia Wido Belinda, Anita Kusuma Dewi, Nurmala https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/192 2023-05-17T05:20:45Z jaa:ART

ANALISIS INKONSISTENSI ANTARA KINERJA DENGAN KEPERCAYAAN PUBLIK PADA KOMISI PEMBERANTASAN KORUPSI Rizal, Muhammad Rizki Ravin Wondabio, Ludovicus Sensi KPK Kepercayaan Publik Korupsi Kinerja Penelitian ini bertujuan untuk mengidentifikasi faktor inkonsistensi antara capaian kinerja dengan kepercayaan publik atas KPK dan menyusun langkah strategis berdasarkan teori pengukuran kinerja, keagenan, kepercayaan publik dan new public management menggunakan pendekatan kualitatif dengan strategi studi kasus. Capaian kinerja KPK secara keseluruhan sebesar 100,64%. Namun, berdasarkan analisis kualitatif, dari Sasaran Strategis (SS) yang diturunkan ke dalam beberapa Indikator Kinerja Utama (IKU), terdapat beberapa indikator yang tidak tercapai dan didominasi dari perspektif Proses Internal. Selain itu strategi yang ditetapkan oleh KPK tidak memiliki fokus yang jelas, terjadi penggemukan struktur organisasi yang pada akhirnya terlihat tumpang tindih tugas antara Dewan Pengawas dan Inspektorat, independensi KPK yang dipertanyakan, penyampaian informasi internal yang tidak sistematis, lunturnya asas keterbukaan seperti tertutupnya hasil kajian terkait korupsi dan tertutupnya peradilan etik yang dilakukan oleh Dewan Pengawas. Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-02-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/192 10.29303/jaa.v7i2.192 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 236 - 253 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 236 - 253 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/192/97 Copyright (c) 2023 Muhammad Rizki Ravin Rizal, Ludovicus Sensi Wondabio https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/193 2023-05-17T05:20:45Z jaa:ART

IMPLEMENTASI SHARIAH GOVERNANCE BERBASIS WAQF CORE PRINCIPLES PADA BADAN WAKAF INDONESIA PERWAKILAN PROVINSI NTB Lenap, Indria Puspitasari Karim, Nina Karina Sasanti, Elin Erlina Shariah Governance, Waqf Core Principles (Prinsip Pokok Wakaf), Badan Wakaf Indonesia Perwakilan NTB Penelitian ini bertujuan untuk menganalisis kesesuaian antara praktik shariah governance yang dijalankan oleh Badan Wakaf Indonesia (BWI) perwakilan NTB dengan pedoman Waqf Core Principles (Prinsip Pokok Wakaf). Penelitian ini menggunakan pendekatan kualitatif jenis deskriptif. Adapun informan dari penelitian ini yaitu Ketua, Wakil Ketua, Bendahara, Divisi Pembinaan Nazhir, Divisi Pengelolaan dan Pemberdayaan Wakaf, Divisi Penelitian dan Pengembangan Wakaf. Hasil penelitian menunjukkan bahwa dalam pelaksanaan tata kelola syariah/shariah governance di BWI, masih banyak terdapat ketidaksesuaian antara waqf core principles dengan praktik yang dilakukan oleh Badan Wakaf Indonesia terkait tugasnya dalam mengawasi lembaga wakaf di NTB. Ketidaksesuaian itu disebabkan kurangnya pengetahuan dan kompetensi dari pihak BWI dalam menjalankan praktik tata kelola syariah yang sesuai dengan waqf core principles. Namun, upaya penerapan kepatuhan syariah telah dilakukan dalam beberapa kegiatan operasional lembaga wakaf yang berpedoman pada peraturan Badan Wakaf Indonesia, seperti adanya pelaporan keuangan dan ketepatan waktu penyelesaiannya Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram 2023-01-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jaa.unram.ac.id/index.php/jaa/article/view/193 10.29303/jaa.v7i2.193 Jurnal Aplikasi Akuntansi; Vol. 7 No. 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 205 - 217 Jurnal Aplikasi Akuntansi; Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023; 205 - 217 2622-2434 2549-158X 10.29303/jaa.v7i2 eng https://jaa.unram.ac.id/index.php/jaa/article/view/193/95 Copyright (c) 2023 Indria Puspitasari Lenap, Nina Karina Karim, Elin Erlina Sasanti https://creativecommons.org/licenses/by-nc-sa/4.0 0869181f1903f95b4c6faeb0033cd9b4