Simposium Nasional Akuntansi Vokasi (SNAV) XII
Prosiding SNAV 2024 merupakan luaran dari kegiatan Simposium Nasional Akuntansi Vokasi (SNAV) 2024 merupakan ajang pertemuan ilmiah tahunan seluruh masyarakat akuntansi vokasi yang juga menjadi media silaturahmi nasional dosen dan mahasiswa akuntansi Indonesia.
Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor terhadap Persepsi Kualitas Audit Aparat Pengawasan Intern Pemerintah (APIP)
This research examines the influence of auditor competence, independence and professionalism on perceptions of audit quality. This research is quantitative method using a combination questionnaire from Taufiq's (2010) and Dewi's (2016). The data analysis method used in this research is multiple linear regression analysis by testing validity, normality, reliability, multicollinearity heteroscedasticity. Hypothesis testing with partial and simultaneous analysis. Auditor competency influences perceptions of audit quality. Auditor independence influences perceptions of audit quality. Auditor professionalism influences the perception of audit quality by officials. Competency, independence and professionalism of auditors jointly influence the perception of audit quality by Government Internal Audit Officials representing the West Kalimantan Province Financial and Development Supervisory Agency (BPKP).
Copyright (c) 2024 V. Ananta Wikrama Tungga Dewi, Tri Apriyanto, Anik Cahyowati https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Fraud Diamond dan Integritas terhadap Academic Fraud pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Pontianak
This study aims to determine the effect of pressure, opportunity, rationalization, capability, and integrity on academic cheating behavior in students of the Accounting Department from Pontianak State Polytechnic. This study included comparative causal research. The populati on of this study is Accounting Students from Pontianak State Polytechnic. Sampling using purposive sampling method. The sample used in this study amounted to 120 college students. The data analysis techniques used are descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, model goodness tests and individual parameter significance tests. The results of this study show that pressure has a positive and significant effect on academic cheating behavior. Opportunity does not have a positive and significant effect on academic cheating behavior. Rationalization does not have a positive and significant effect on academic cheating behavior. Ability has a significant effect on academic cheating behavior. Integrity has no significant effect on academic cheating behavior. Simultaneously, the results of this study show that the variables pressure, opportunity, rationalization, ability, integrity, and religiosity have a significant effect on academic cheating behavior.
Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pengetahuan Etika Profesi Akuntan terhadap Persepsi Mahasiswa Akuntansi Tentang Creative Accounting
This research was conducted to determine the influence of accounting professional ethics knowledge on accounting students' perceptions of creative accounting. The form of this research is quantitative research using SPSS. The data collection method was carried out by survey using a questionnaire method. The population in this study were 568 students of the D3 Financial Accounting study program at Pontianak State Polytechnic in 2024. Sampling used the purposive sampling method. The sample in this study was 60 D3 Financial Accounting students in the sixth semester. The data analysis technique uses multiple linear regression techniques, and T test. The results of this research show: (1) There is a significant influence between Accountant Professional Ethics Knowledge on Accounting Students' Perceptions Regarding Creative Accounting
Analisis Pengaruh Financial Behavior, E-Satisfaction, E-Trust dan E-Loyalty dalam Penggunaan Sistem Online Trading
This study aims to examine and analyze the influence of financial behavior, e-satisfaction, e-trust, and e-loyalty in the use of MOST online trading system in semarang city. Respondents in this study were MOST users who had used the application for one year or more and were more than 17 years old. The data collection technique used is non probability sampling method with purposive sampling method. The questionnaire distributed consisted of 20 indicators using a Likert scale of 1-5. The distribution of the questionnaires was carried out online through google form media with a total sample was 219 respondents. The data analysis technique used is the Structural Equation Model with the help of the Smart PLS 3 program. The results of this study indicate that (1) financial behavior has a significant effect on e-trust (2) financial behavior has a significant effect on e-satisfaction (3) financial behavior has a significant effect on e-trust mediated by e-satisfaction (4) e-satisfaction has a significant effect on e-trust (5) e-loyalty is directly more influenced by e-satisfaction than e-trust.
Rancang Bangun Sistem Informasi Akuntansi Sub Sistem Persediaan pada CV Eterna Garment
Inventory management within a company has a very important role in the operation and sustainability of a manufacturing company because it is closely related to efficiency and effectiveness in the procurement, storage and distribution of goods. CV Eterna Garment is a manufacturing company engaged in convection that requires an accounting information system, especially in inventory management. System design and development using the Prototype method with Unified Modeling Language (UML) system modeling. System development uses the Hypertext Preprocessor (PHP) programming language with CI framework and MySQL database. The inventory sub-system accounting information system generates inventory reports of raw materials, auxiliary materials, semi-finished goods, and finished products.
Pendekatan Akuntansi Aset Biologis dalam Perancangan Sistem Informasi Akuntansi Perhitungan HPP Ayam Boyler
This research aims to develop a financial report compilation application in accordance with Financial Accounting Standards (SAK) for broiler chicken farming businesses using Microsoft Access 2016. The study identifies several weaknesses in the recording and financial reporting of the business. Therefore, the author designs an application to support the automatic and efficient recording of transactions and preparation of financial reports. The accounting approach for biological assets for broiler chickens is the author's focus in developing the accounting information system application, particularly in calculating the Cost of Goods Sold (COGS) for chickens, ensuring that the financial statements of the poultry farming company comply with the applicable financial accounting standards. This research employs Rapid Application Development to address the application needs within a short timeframe. The application is designed according to the specific needs of the business, using Visual Basic for Application (VBA)-based forms and login mechanisms for security. Included forms encompass account lists, fixed assets, inventory, customers, opening inventory balances, capital, sales transactions, purchases, general journals, material usage, direct labor costs, overhead cost allocation, and fixed asset depreciation. The application also generates various financial reports, including COGS reports, profit and loss statements, changes in equity reports, financial position statements, and additional data required by the business.
Fraud Detection: Dampak Kesiapan Teknologi, Teknik Auditor, Skill, Experience, dan Independensi Auditor Forensik
This study aims to investigate the influence of technology readiness, auditor techniques, skill, experience, and forensic auditor independence on fraud detection. It employs a quantitative research approach with primary data collection. Data were gathered through the distribution of questionnaires among the auditors of the Indonesian Audit Board representation in the Riau Islands and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through Smart-PLS 3 software. The research population and sample consist of all forensic auditors, totaling 70 respondents. The results reveal that auditor techniques, skill, experience, and forensic auditor independence have a positive and significant impact on fraud detection. However, the technology readiness variable has a positive but nonsignificant impact on fraud detection.
Perancangan Aplikasi Retribusi Pelayanan Kesehatan Puskesmas Sumbersari “Si Resik Sari” Berbasis Microsoft Excel
The Sumbersari Health Center Health Service Levy is one part of Jember Regency's Original Regional Income. However, there are still problems where recording is still done manually so calculating the levy takes quite a long time. The aim of this research is to create a design application for recording Health Service Levy at the Sumbersari Health Center "Si Resik Sari" based on Microsoft Excel. This research uses descriptive qualitative methods. Data collection was carried out through observation, interviews and documentation. The results of the research are a design for a Health Service Levy application with the branding "Si Resik Sari". In designing this application, researchers divided it into 5 stages, namely the planning stage, system analysis stage, system design stage, system implementation stage, and system use stage. The application of the "Si Resik Sari" Health Service Levy application can help facilitate the recording of levies, recapitulation of levy receipts, and recapitulation of levy tickets.
Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Layanan terhadap Penggunaan Dan Kepuasan Pengguna
This research aims to find out how the quality of systems, information and services affects user usage and satisfaction at BP Batam. The type of research used is quantitative descriptive research. Data was processed with PLS-SEM using the SmartPLS 3 program. This research collected 100 respondents from all Batam City residents who had used information system services at BP Batam. The research results show that system and service quality has a positive effect on usage. System, service and information quality has a positive effect on user satisfaction, but the quality of information has no effect on usage
Dokumentasi Sistem Informasi Akuntansi Tabungan Emas pada Bank Sampah Pancadaya
Waste banks make a significant contribution to reducing the waste problem. Pancadaya Waste Bank has implemented the circular economy concept by accepting waste deposits from customers, sorting and selling it to collectors. The proceeds from the sale of waste are put into the customer's gold savings account at the pawnshop using the pawnshop agent application. Unfortunately, the Pancadaya Waste Bank does not yet have a well-documented gold savings information system, so it has the potential to cause problems if there is a vacancy or personal change in the waste bank management. This research aims to document the gold savings accounting information system at the Pancadaya Waste Bank using a document flowchart tool which describes the working procedures of each part involved in the system in detail. Using the case study method, the author collected data through direct observation and interviews in each section to obtain complete information about the Pancadaya Sampah Bank's gold savings accounting information system. The results of observations and interviews were analyzed to recommend improvements to the gold savings accounting information system by meeting adequate internal controls. Then this system is documented in the form of a Pancadaya Waste Bank Gold Savings Accounting Information System Document Flow Chart.
Sistem Informasi Persediaan untuk Rumah Kos Menggunakan Appsheet
The boarding house rental business is a promising business but needs to be managed well, one of which is by providing adequate information regarding the availability of boarding rooms and their facilities. This can be overcome by using a platform or application as a means of information system between tenants and boarding house managers. This research is applied research which aims to design a boarding house application and provide the required information in real time. Research II uses the Appsheet application and the method used is waterfall with a black box texting test tool. The results of this research have been able to produce an application design that helps prospective renters find out the availability of rooms and their facilities, and at the same time provide this data to boarding house administrators and owners.
Analisis Perlakuan Akuntansi Agrikultur Berdasarkan PSAK No. 241 pada Perusahaan Putra Jaya Nanas Kabupaten Blitar
This study aims to analyze the accounting treatment of agriculture accounting at PT Putra Jaya Nanas and apply conformity of accounting treatment with PSAK No. 241. The type of research used is applied research with qualitative descriptive methods. The data used are the statement of financial position and income statement for 2022. The data available in this study describes the accounting treatment of pineapple plant agriculture accounting from the recognition, measurement, and disclosure of agriculture accounting, then analyzed and adjusted to PSAK No. 241. The results of this study indicate that the presentation, and reporting of biological assets are not in accordance with PSAK No. 241. The company has not recorded in accordance with the guidelines and included the accounts required for reporting agriculture in the financial statements. Therefore, PT Putra Jaya Nanas should use be PSAK No. 241 to present and report agriculture in order to facilitate the process of analyzing company developments from a financial perspective.
Dialogis Kontekstualitas Manajemen Piutang (Studi pada Perspektif Pemikiran Positif)
The aim of this research is to find out good accounts receivable management seen from the perspective of positive human thoughts. If receivables management is not carried out and dealing with bad debts is not planned carefully, it is feared that it could worsen the condition of the organization that owns it. The reality is that receivables tend to create a theatrical appearance. It is as if humans are able to take responsibility in the future without considering the possibilities that might occur. This research method uses qualitative descriptive data analysis. The result is that the Debtor must be able to determine its credit policy by collecting receivables in accordance with collection agreements, for example the amount of the loan received, the credit period, and other special requirements.
Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Circular Economy Dislosure: Studi pada Perusahaan Publik di Indonesia
The research aims to provide empirical evidence of the relationship between ownership structure, characteristics of the board of directors and circular economy disclosure (CED) of the SRI-KEHATI Company for the 2019-2023 period. A content analysis approach was used to measure CED. Testing ownership structure (institutional ownership and managerial ownership) and board direction characteristics (gender diversity and independent directors) on CED using a Random Effect panel data regression model. The results of testing on 15 sample companies concluded that only the managerial ownership variable invested with CED. This is because there are no obligations and standards in CE reporting.
Intellectual Capital Disclosure terhadap Kinerja Perusahaan: Sebuah Meta Analisis
This research aims to examine the relationship between intellectual capital and firm value in Indonesia. This research uses a meta-analysis technique developed by Hunter & Schmidt (1990) and Lipsey & Wilson (2001), namely by collecting 45 previous studies and a sample that meets the criteria of only 20 studies with the same topic and variables as well as measuring the same company value. The results found that intellectual capital disclosure had an effect on firm performance
Pengaruh Komisaris Independen dan Ukuran Perusahaan terhadap Kinerja Keuangan
This research aims to find the influence of independent commissioners and firm size on financial performance. The samples are public companies in the manufacturing sector, basic industry and chemical subsectors listed on the IDX. The selection used a purposive sampling technique with certain criteria to obtain 24 companies. The method used is multiple regression analysis. The research results show that the independent commissioner variable has no effect on financial performance (ROA) and the Firm size variable has a significant effect on financial performance (ROA).
Determinan Profitabilitas pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI
This study aims to determine the factors that affect the company's profitability. This study uses quantitative methods, the population used is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study is a non-probability sampling technique by using purposive sampling. Data collection is done by data collection techniques archive in the database to obtain secondary data in the form of financial statements taken from the company's financial statements. The data analysis used is Descriptive Statistical Analysis, Determination of Capital Estimates (Chow Test and Hausman Test), Classical Assumption Test (Multicollinearity, Heteroscedasticity, and Panel Data Regression), Hypothetical Testing (Coefficient of Determination Test and Partial Test). The results of this study indicate Working capital and company efficiency affect positive profitability. Firm size (FS), Leverage (DER), Liquidity (CR) and Sales Growth (SG) have no effect on profitability
Pengaruh Enterprise Risk Management terhadap Nilai Perusahaan pada Perusahaan Industri Barang Konsumsi
The purpose of this research is to determine the effect of Enterprise Risk Management on company value. This research uses data from 90 consumer goods industrial companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2020. Tobin's Q is used to measure the dependent variable, namely Company Value, while the independent variable is calculated using a dummy variable, a value of 1 for companies reporting ERM and 0 for others. The research results show that ERM has no effect on company value. Company size has a negative effect on company value. ROA has a positive effect on company value. Managerial ownership has no effect on company value.
Kolaborasi Sebagai Motor Penggerak: Membangun Jaringan UMKM Handy Craft Jawa Tengah yang Tangguh dan Berdaya Saing Global
Collaboration has become the primary key to advancing Micro, Small, and Medium Enterprises in Central Java, Indonesia, to enhance their competitiveness in the global market. This article discusses the importance of collaboration in building a robust network among UMKM in Central Java. Through an analysis of the landscape of UMKM in Central Java, this article highlights the challenges faced by UMKM and the benefits of collaboration in overcoming these obstacles. In this context, the article reviews important steps in building networks, utilizing technology, and garnering support from the government and private sectors to enhance the global competitiveness of UMKM in Central Java. It is hoped that this article provides deep insights into the role of collaboration as a driving force for UMKM in Central Java to build sustainable economic strength and competitiveness in the global market.
Akuntabilitas dan Transparansi Akuntansi Wakaf: Kajian terhadap Praktik Penyusunan Laporan Keuangan oleh Yayasan Al Ihsan Permata Depok Depok
The preparation of financial statements at waqf institutions is crucial to show accountability and transparency. This study aims to develop a framework for preparing waqf financial statements based on PSAK. The research method used is qualitative with an analytical descriptive approach with data sources in the form of documentation and literature. The location of the study was conducted at Yayasan Al Ihsan Permata Depok, Indonesia. The results showed the development of a comprehensive framework in the preparation of waqf financial statements to improve the quality and accountability of waqf financial statements. Competent human resources are needed to be able to prepare financial statements of waqf institutions in accordance with PSAK. The implication of these findings is to provide solutions for waqf institutions in facing challenges in preparing financial statements in accordance with PSAK 112, as well as advancing theoretical understanding of the application of Islamic accounting principles in the context of waqf institutions. The limitations of this study lie in the data sources used and the research methods applied. Further research is recommended to conduct further research on a larger scale and involve more waqf institutions in various regions in Indonesia.
Transformasi Keuangan: Studi Analisis pada Konversi Syariah Bank Umum Milik Daerah Bank Riau Kepulauan
This study aims to analyze the financial data of the conversion of the Regional Public Bank owned by Bank Riau Kepri (BRK) into BRK Sharia. This conversion is carried out to realize a financial institution that operates in accordance with sharia principles. The research method used is qualitative descriptive analysis. Data was collected through documentation techniques. The object of the research is the financial reports of Bank Riau Kepri before the conversion in 2021 and after the conversion, which is the financial report of 2023. Generally, the conversion process went smoothly with full support from all stakeholders. Based on the research findings, significant differences were found in the increase in financing amounts in BRK Sharia before and after the conversion process. This is evident from the company's financial ratios, where there is an increase in the FDR and BOPO ratios, but conversely, there is a decrease in the NPL/NPF, ROA, and ROE ratios. This study provides a comprehensive overview of the conversion of public banks into Islamic banks, which can serve as a reference for other banks planning to do the same.
Project Based Learning CDIO: Sebuah Metode Integrated Learning Untuk Program Studi Akuntansi
The Politeknik Negeri Batam Accounting Study Program began using a PBL CDIO-based curriculum to strengthen project-based learning patterns. This learning method requires evaluation for continuous improvement. This research aims to evaluate the implementation of PBL CDIO learning and whether using the PBL CDIO learning method influences cost accounting chapter job order learning outcomes for accounting study program students. Quantitative research nonparametric difference test and hypothesis testing using SPSS. We also analysed survey results using Excel from data from twenty-five third-semester students who were experimental respondents. The empirical results of this research are the findings of the influence of using the PBL CDIO method on learning outcomes. The PBL CDIO and other learning methods all have their merits. Carefully consider how these approaches can be combined and tailored to your specific context to create a well-rounded and effective accounting curriculum that prepares students for the future of accounting professions.
Pengaruh Motivasi terhadap Prestasi Belajar Mahasiswa Program Studi Akuntansi Sektor Publik Politeknik Negeri Jember Angkatan 2021/2022
This research aims to analyze the influence of motivation on the learning achievement of students in the 2021/2022 public sector accounting study program on student learning achievement. This research is based on the fact that there are still students in the public sector accounting study program who have poor achievement indexes. This research method is a quantitative method. The quality of the data in this research was tested using reliability and validity tests. Next, a classical assumption test was carried out using normality and heteroscedasticity tests. The final stage of this research is simple linear regression analysis and hypothesis testing. The research results show that motivation influences student learning achievement. The implication of this research is that it can be an improvement for managers of accounting study programs to be able to increase student achievement indexes through increasing student motivation
Pengaruh Orientasi Etika terhadap Penerimaan Perilaku Etis Manajemen Laba dengan Sensitivitas Etika sebagai Variabel Mediasi dan Gender sebagai Variabel Moderasi (Studi pada Mahasiswa Tingkat Akhir Prodi Akuntansi)
This study aims to formulate an Ethical Orientation Model on the Acceptance of Ethical Behavior of Earnings Management with the Ethical Sensitivity of Final Grade Accounting Students. Specifically, this study aims to investigate the influence of Ethical Orientation on the Acceptance of Ethical Behavior of Earnings Management with Ethical Sensitivity as a Mediation Variable and Gender as a Moderating Variable. The population of this research is Semarang State Polytechnic Accounting Students, with purposive sampling. The data collection method in this study used a Google form questionnaire which was distributed to final year students of the Semarang State Polytechnic Accounting Study Program. Questionnaires were distributed in May-June 2022. The analysis technique used is the Partial Least Square (PLS) analysis model with the structural equation model (SEM). The results of this study show that ethical idealism has an insignificant negative effect on gender. Ethical sensitivity has an insignificant positive effect on gender. Meanwhile, the ethic of relativism has a significant negative effect on gender. Ethical sensitivity has a significant positive effect on idealism and relativism.
Pengaruh Komunikasi Bisnis, Trust dan Pengalaman terhadap Niat Bertransaksi pada Bisnis Online
This research aims to determine the influence of business communication courses, trust and experience on transaction intentions in online business. This research method used 145 Accounting students who had taken and passed the Business Communication course, both those who had and had never carried out transactions in online businesses, either via websites or e-commerce. The results of the research show that the variables of business communication and experience have no influence on the intention to transact in online business, while trust and experience have an influence on the intention to transact in online business.
Dinamika Minat Berwirausaha; Analisis Pengaruh E-Commerce, Ekspektasi Laba, dan Pemahaman Sistem Informasi Akuntansi pada Mahasiswa Akuntansi
Entrepreneurial interest is driven by the use of e-commerce, expectations of profits to be received in entrepreneurship, and an understanding of accounting information systems. This study aims to analyse the effect of the use of e-commerce, profit expectations, and understanding of accounting information systems on the entrepreneurial interest of students majoring in accounting at the Politeknik Negeri Padang. TAM and TPB are the theories used in this study. Samples were obtained using a purposive sampling technique, so a sample of 203 respondents was obtained. Data was obtained using a questionnaire distributed to respondents, and the filling was accompanied by researchers. The analysis technique used is multiple linear regression with Stata 14 programme tools. The results show that the use of e-commerce and profit expectations have a positive and significant influence on students' interest in entrepreneurship. Students' interest in entrepreneurship is driven by the use of e-commerce and the expectation of profits to be obtained through entrepreneurship. However, the understanding of accounting information systems does not have an insignificant effect on the interest in entrepreneurship.
Merancang Riset Akuntansi yang Melampaui: Langkah Awal Mencapai Ekonomi Inklusif dan Berkelanjutan
This research internalizes multiparadigm accounting research using dialogic learning methods to create "transcending accounting" thinking. Dialogic learning methods are applied in research methodology courses to explore students' imagination, cognitive dissonance and critical thinking. The findings obtained are students' awareness that the accounting research paradigm is not only focused on one form. Students realize that data must be presented in every research, whatever the paradigm form. Students succeeded in coming up with the idea of "beyond accounting" research which had not been carried out in the past. This article provides an alternative dialogic learning method in research methodology courses. Through this method, the internalization of the accounting research paradigm can arouse students' imagination, cognitive dissonance and critical thinking to produce the concept of "transcending accounting". This research expands similar research through the internalization process in a dialogic learning process to provide benefits and an inclusive impact.
Efektifitas Penerapan Metode Problem Based Learning di Program Studi Akuntansi Politeknik Negeri Batam
This study provides empirical evidence regarding the implementation of the Problem Based Learning (PBL) method in the Cost Accounting course, majoring in Business Management, Politeknik Negeri Batam. This research used primary data and data collection techniques using a questionnaire which is distributed via google from. The questionnaire reviews the effectiveness of the PBL method in improving students' hard skills and soft skills in a group work. The sample 61 respondents were students who had taken cost accounting subject. By using descriptive analysis, the results follows: the implementation of PBL is a collaboration of all department. The collaboration obtained 31 products that were used as objects of PBL implementation with the output in the form of Cost of Production. The PBL implementation was attended by 61 students and 15 lecturers. 96% of students stated that the PBL method was very effective in improving their hard skills and soft skills.
Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Tingkat Penerimaan Pajak
This research aims to analyze and explain the influence of modernization of the tax administration system on tax revenue levels. State revenues from the tax sector, especially in East Java Province, have increased every year from 2019-2022. However, this has not been able to achieve the specified target. The research conducted at KPP Pratama Jember applied quantitative methods as the basis for this research. This method was carried out by distributing questionnaires to tax officers at KPP Pratama Jember. The sampling method used was purposive sampling with predetermined criteria, resulting in 85 respondents. The data analysis used includes data quality testing, classical assumption testing, and hypothesis testing using the multiple linear regression method. This research resulted in the modernization of the tax administration system having a significant effect on the level of tax revenue at the Jember Pratama Tax Service Office.
Copyright (c) 2024 Fitri Ayuaningrum, Rahma Rina Wijayanti https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Strategi Profit Shifting Multinationality dan Transfer Pricing terhadap Pemanfaatan Negara Tax Haven
This research aims to examine multinationality and transfer pricing influence on the topic of tax haven utilization. Sample of 24 certain publicly-listed Indonesian firms from the year 2018 to 2020 are tested using multiple linear regressions. Result confirms that multinational enterprise have no significant effect on the utilization of subsidiaries that are incorporated in tax havens. On the other hand, it has been demonstrated that transfer pricing is strongly and positively related with tax haven subsidiaries utilization. This study emphasizes the importance of conducting further research to verify if the use of tax haven subsidiaries only applies in a nation with a significant number of multinational corporations and high levels of foreign exposure. Statistical analysis also underlines the urge to maintain arm's length principle practice supervision. Further action on subsidiary activity to determine if tax haven activity is genuinely employed for constructive economic activity or only tax minimization would be beneficial.
Dampak Insentif Tarif Pajak Badan Pasca Covid’19 pada Pengaruh Tax Avoidance terhadap Nilai Perusahaan (Studi Empiris Perusahaan LQ-45)
This research proves the impact of the Tax Incentive policy, namely reducing the Corporate Income Tax (PPh) rate to 22%, on tax avoidance and its effect on company value post COVID’19. Type of comparative causal with secondary data from 45 LQ45 companies in 3 years (2020, 2021 and 2022). Data collection techniques were carried out using indirect observation and literature study. Sample using nonprobability sampling, purposive sampling technique, and simple linear regression analysis technique, the independent variable is tax avoidance and the dependent variable is company value. The results of the first problem show that there are 25 companies in 2021 and 18 companies in 2022 indicated to be evading taxes with the Cash ETR value decreasing. Then the results of the hypothesis test to answer the second problem, the significance (Sig) of Tax avoidance (X) is 0.600, which is greater than the probability of 0.05, so there is no influence of the Tax Avoidance variable (X) on Company Value (Y). And the tax avoidance regression coefficient is – 0.059 which states that a 1% reduction in tax avoidance means the company value will decrease by – 0.059.
Implementasi ISAK 35 tentang Pelaporan Keuangan Organisasi Nonlaba pada Masjid Raya Mujahidin di Kota Pontianak
This study aims to determine how to record mosque finances in accounting and mosque financial reports in accordance with Interpretation of Financial Accounting Standards (ISAK) 35 at 4 mosques in Pontianak city in 2022. This type of research is a case study and field research, with qualitative methods. The results showed that mosques in Pontianak City have not made accounting records due to the absence of accounting guidelines, human resources who do not understand accounting concepts, and no notification or training on accounting records. In addition, none of the mosques in Pontianak City have made mosque financial reports in accordance with ISAK 35 which consists of, Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements.
Analisis Kepatuhan Pelaporan Dana Kampanye Peserta Pemilu Tahun 2024
This research aims to analyze the compliance of election participants in reporting campaign finance reports. The population are auditors who work at public accounting firms in Makassar, who have carried out audit assignments on campaign finance reports for election participants in 2024, a total of 63 auditors and 25 auditors as a sample. The data analysis method used is descriptive qualitative. Data collection techniques were carried out through interviews and questionnaires. Based on the results of the research conducted, it can be seen that the reporting of campaign funds for election participants in 2024 does not fully comply with General Election Commission (PKPU) regulations No. 18 of 2023. This shows that campaign finance reports do not yet embody the principles of legal certainty, accountability and transparency, as expected by the public. Submission of campaign finance reports is still limited to fulfilling administrative requirements for election participants. The campaign finance reports submitted are only normative in nature and do not reflect reality due to the practice of clientelism in general elections in Indonesia and there are no strict sanctions for election participants whose campaign finance reports are not compliant
Copyright (c) 2024 Muhammad Arsyad https://creativecommons.org/licenses/by-sa/4.0
Determinan Kesenjangan Distribusi Pendapatan Provinsi Sumatera Selatan
This study aims to determine the effect of fiscal decentralization, economic growth and the open unemployment rate on the income distribution gap in the Regency / City in South Sumatra Province in 2018-2022. This research uses the E-views version 12 program with a quantitative approach, uses panel data regression analysis, and applies a saturated sample data collection method for regencies / cities in South Sumatra Province in 2018-2022. The independent variables in this study are fiscal decentralization, economic growth and the open unemployment rate while the dependent variable is the income distribution gap. This study uses data from the South Sumatra district / city government audit report and data from the Central Statistics Agency. The results showed that fiscal decentralization and economic growth partially had no effect on the income distribution gap, the unemployment rate partially affected the income distribution gap. While simultaneously fiscal decentralization, economic growth and open unemployment rate have a significant effect on the income distribution gap in districts / cities in South Sumatra in 2018-2022.
Resiliensi Anggaran Daerah: Indeks Anticipatory Capabilities, Coping Capabilities, dan Vulnerability
Budget resilience is the main factor for handling economic distribution aftermath of COVID-19 pandemic. The highest budget capacity will help municipal government to realize strategic programs in critical situations such as COVID-19 pandemic, while maintaining regional economic growth. The budget capacity assessment aims to analyze the ability of municipal governments in Indonesia to manage the APBD. The assessment of budget resiliency employs a descriptive quantitative approach with archival analysis data. The results of the assessment showed that the municipalities of Mataram, Tidore, Batam, and Sabang obtained the highest budget capacity index. This condition that the government with the highest index has the resilience to handle unconditional situations such as the COVID-19 pandemic or climate change. Meanwhile, the municipalities of Bengkulu, Bontang, and Tegal have the lowest budget capacity index. The city government with the lowest index needs to optimize the APBD management system when faced unconditional situation.
Fraud Pentagon dalam Proses Pengajuan Dana hingga Pelaporan Pertanggungjawaban Kegiatan pada Ormawa X
The purpose of this research is to generate qualitative insights through a case study approach and to depict the fraudulent practices carried out, as well as to explain the factors causing such fraud within Student Organization X at University Y. This study employs research instruments such as interviews and documentation, conducted with the four informants who are members of Student Organization X period 2021. The research findings indicate that fraudulent practices, from budget proposal to accountability reporting, have become a culture inherited from previous seniors and are likely to persist in the upcoming generations. The fraud occurs due to various factors such as arrogance, opportunity, pressure, ability, and rationalism. The most frequently committed types of fraud include falsification of transaction evidence, manipulation of activity-related items, and manipulation of price fluctuations in the budget.
Pengaruh Kecerdasan Buatan, Gaya Hidup, Pembelian Impulsif, dan Hedonisme terhadap Keputusan Pinjaman menggunakan Spaylater melalui Kontrol Diri
The purpose of this study is to determine the effect of artificial intelligence, lifestyle, impulse buying and hedonism on lending decisions using SPayLater, and to determine the effect of independent variables on the dependent variable mediated by self-control variables. This research uses a quantitative approach and primary data sources obtained from questionnaires filled out by 386 respondents from Generation Z born between 1995-2010 who live in Batam City, and use SPayLater. The data obtained was analyzed using path analysis. Path analysis uses the Structural Equation Model (SEM) application based on Partial Least Square (PLS). The results showed that artificial intelligence, impulse buying, and hedonism significantly influenced the decision to use SPayLater, both directly and through self-control as a mediator. However, self-control is unable to mediate the effect of hedonism on the loan decision to use SPayLater, and lifestyle also has no significant direct effect.
Pengaruh Penggunaan Kartu Debit dan Uang Elektronik (E-Money) terhadap Perilaku Konsumtif Mahasiswa Politeknik Negeri Semarang
This research aims to determine the effect of using debit cards and electronic money (e-money) on the consumer behavior of Semarang State Polytechnic students. The sample was taken purposively as many as 48 Semarang State Polytechnic students. The data collection method applied was a questionnaire. The collected data was analyzed with the help of SPSS 26 for Windows software. The results show that the use of debit cards does not have a significant positive effect on the consumer behavior of Semarang State Polytechnic students. Meanwhile, the use of electronic money (e-money) has a significant positive effect on the consumer behavior of Semarang State Polytechnic students. This is understandable because electronic money or e-money is simpler and easier to make payments.
Analisis Faktor-Faktor yang Memengaruhi Minat Penggunaan Bank Digital di Indonesia
This study aims to investigate the interest in using digital banking services in Indonesia using the modified Acceptance Model theory with additional independent variables such as security and brand image. In contrast, trust is used as an intervening variable. The research data is obtained from 215 respondents, who already know digital banking, divided into Gen X, Y, and Z groups. The results show that perceived usefulness is the only variable significantly influencing trust and the usage interest in digital banking. Meanwhile, other variables such as perceived ease of use, security, and brand image influence trust but do not directly affect the interest in using digital banking. This research model provides a good level of explanation as the R2 value for trust is 0.63. This means that the variables of perceived ease of use, perceived usefulness, security, and brand image can explain 63% of the variance in trust. Furthermore, an R2 value of 0.667 for usage intention indicates that the variables of perceived ease of use, perceived usefulness, security, brand image, and trust can explain 66.7% of the variance in intention to use (IU), with the remaining variance explained by other variables not included in this study.
Copyright (c) 2024 Reno Fithri Meuthia https://creativecommons.org/licenses/by-sa/4.0
Apakah Kinerja ESG dan Investor Intention Penting untuk Pertumbuhan Berkelanjutan Pada Level Perusahaan?
This study aims to examine the effect of ESG performance on corporate sustainability growth (SGR). We also highlight investor attention as a key factor in achieving sustainability performance growth (SGR). Using cross section data type as many as 68 sample companies. This study begins by conducting a classic assumption test and continues by conducting hypothesis testing. The results prove that low ESG performance has a negative influence on future sustainability growth. A low ESG score reflects that the company has a high risk. This means that the company's management is unable to manage the risks that may arise from the three ESG indicators (Economics, Social and Government). This study also successfully proves that investor attention is a key factor in achieving sustainable growth.
Determinan terhadap Tingkat Literasi dan Inklusi Keuangan Masyarakat Di Samarinda
The research aims to explore the direct and indirect impacts of economic growth, education level, government policy, and information access on financial inclusion in Samarinda, using financial literacy as a mediator. Through an online survey with 379 respondents, quantitative analysis via PLS 8.0 software indicates positive effects of economic growth, education level, information access, and financial literacy on financial inclusion. Government policy indirectly affects financial inclusion through financial literacy. Out of 13 hypotheses, 12 show significant positive effects, while one variable's effect is not significant.
Copyright (c) 2024 Sigit Hartoko, Wahyuni Puspita, La Ode Hasiara https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaplikasian Model Utaut pada Penggunaan Chatbot Kecerdasan Buatan dalam Mengukur Efikasi Diri & Capaian Akademik Mahasiswa Akuntansi
The aim to be achieved in this research is to analyze and explain the direct and indirect influence between the variables Performance Expectations, Effort Expectations, Social Influence, Supporting Conditions, Self-Efficacy and Academic Achievement. The population used was students of the Accounting Department of the Samarinda State Polytechnic, whose data was collected through sampling using purposive sampling techniques and data was obtained from 756 respondents. Data is processed through the PLS model using WarpPLS 8.0 software. The results of the research show that: the variables Performance Expectations, Business Expectations, Social Influence, Supporting Conditions have a positive and significant effect on the variables of self-efficacy, academic achievement, and academic variables through the self-efficacy variable. The conclusion of the 13 hypotheses proposed in this research is that there are 13 hypotheses that have a significant positive effect on self-efficacy and academic achievement.
Determinan terhadap Minat Investasi Mahasiswa Akuntansi di Pasar Modal
The aim to be achieved in this research is to find out, test, analyze and explain the direct and indirect influence of education, knowledge, experience and convenience on investment interest of accoun¬ting students in Samarinda through motivation. The population and sample for this research were accounting students in Samarinda, and the method used was a quantitative method by conduc¬ting an online survey filled in by 293 respondents. Data analysis was carried out using a quantitative approach with the wrapPLS 8.0 software model, the results show that the variables of education, knowledge and convenience have a positive effect on investment interest. Experience does not have a direct effect on investment interest, but has a direct effect through motivation. Conclusion, of the 13 hypotheses put forward in this research, there are 12 hypotheses that have a significant positive effect, 1 other variable has an effect but is not significant
Implementation of Enterprise Resource Planning (ERP) Odoo on The Financial Statements of Dhuafa Schools
The dhuafa school is a school that provides free school education for the dhuafa. The cost of education and operational expenses are dependent on donor contributions. However, due to unaccountable financial management, there are many obstacles faced by schools to obtain funding assistance because of the problems of donor confidence in financial management. The main problem with financial management is that the accounting/registration of transactions is still done manually. With the rapid development of technology, the author created the implementation of Odoo based on Enterprise Resource Planning. The results of this research are the use of some of the features in Odoo software, among them: financial account entry, student data entry, school service product entry, financial transaction entry and printing financial reports.
Peran City Branding dalam Meningkatkan Pendapatan Daerah sebagai Transformasi Ekonomi yang Inklusif dan Berkelanjutan
This study aims to examine the role between city branding and the increase in Madiun City's Local Government Income (PAD) as a contribution to increasing an inclusive and sustainable economy. The research employs a qualitative descriptive statistical approach to analyze the city branding techniques implemented through infrastructure enhancements, such as developing world landmarks along Pahlawan Street Center (PSC) in Madiun City. Moreover, it explores how an inclusive and sustainable economy contributes to the enhancement of Madiun City's Local Government Income (PAD). Our research draws upon data related to Local Government Income (PAD) and the number of visitors to Madiun City over the past decade (2013–2022). The source of the writing data comes from secondary data, namely data obtained indirectly from the Madiun City Statistics Agency website. Data is collected by analyzing related documents. The findings show that the city branding strategy carried out by the Madiun City government has been running effectively. It can be seen from the increase in the number of visitors to Madiun City every year and the increase in Local Government Income (PAD), which is positive after the construction of infrastructure in the form of replicas of world icons on Jalan Pahlawan Madiun City
Pesona: Commercial Platform of Jember Fashion Carnival to Augment Economic Transformation Inclusivity and Diversity
Inclusive Economic Transformation fosters dialogue among tourism stakeholders and MSMEs, spreading opportunities within the community and propelling Indonesia towards success. The World Economic Forum (WEF) defines inclusive economics as achieving high growth, fair income distribution, poverty reduction, and broadened access to opportunities. The Jember Fashion Carnival (JFC) embodies this concept by merging fashion creativity with local tourism to boost MSMEs in Jember. Accounting within the JFC costume business is unique, requiring a tailored booking and sales system amid existing marketplace challenges. This study adopts a mixed-method approach, utilizing system development to address these issues. The sequential life cycle analysis results in the PESONA Application (Platform for Exclusive Stylish Authentic Nusantara), a marketplace designed to meet JFC entrepreneurs' needs. This research bolsters inclusive economics in tourism and MSMEs, fostering sustainable economic growth.
Implementation of Digital-Based Accounting Information Systems to Create a Sustainable Business at Omela Eras Small Businesses
This research aims to implement a digital-based accounting information system to create a sustainable business for the Omela Eras small business. Primary data is used in this research. The research object used in this research is the Tanimbar Woven Fabric MSMEs. The method used is a qualitative method and uses interactive analysis. Data was obtained by conducting direct observations and interviews with business owners directly. The data we collect is based on supporting facts, including conducting: (1) Interviews, (2) Observations, and (3) Documentation. Interview with the owner of the research object using structured questions. Observations are carried out directly to obtain relevant results and can be used as a reference
Transformasi Batik Ecoprint Malang Selatan: Optimalisasi Green Capital Budgeting dan Green Marketing untuk Pasar Global
MSMEs play an important role in sustainable inclusive economic development. This research aims to identify practical strategies that are expected to help ecoprint batik producers optimize the use of capital in a sustainable manner and increase product attractiveness in the global market through Green Capital Budgeting and Green Marketing. The research was conducted using a case study on Batik MSMEs in South Malang. The results of this research are that the application of Green Capital Budgeting can help allocate resources more efficiently, while Green Marketing helps improve the brand image of ecoprint batik in the global market and attract consumers who are more environmentally conscious. The implementation of Green Capital Budgeting and Green Marketing not only helps Batik MSMEs in South Malang improve their financial performance, but also strengthens the position of the batik industry sector which is increasingly paying attention to environmental issues.
Akselerasi SDGS Melalui Strategi Green Accounting dengan Pendekatan Model Pentahelix untuk Tiga Pilar UMKM
MSMEs support SDGs by contributing 61% to GDP and absorbing 97% of the workforce. Bank Indonesia encourages the growth of MSMEs through the three pillars of MSMEs, namely, corporatization, capacity building, and financing. However, MSME operations generate waste that impacts the environment. Green accounting is a strategy for overcoming these problems through the Pentahelix Model approach. The research method used is a descriptive-qualitative method with literature study approach and content analysis. The results showed that the five elements of the Pentahelix model have a role in implementing green accounting for MSMEs. The transparency of environmental management through disclosure in financial statements supports the three pillars of MSMEs. The achievement of the three pillars encourages the growth of the MSME sector, thereby increasing employment and GDP. Thus, the achievement of the three pillars of MSMEs through green accounting strategies can encourage the acceleration of SDGs, especially point 8.
Reducing Paper Usage Through Sustainable Accounting to Accelerate Inclusive and Sustainable Economics (Case Study Pujasera)
Sustainable Economic Transformation Through Development of Financial Reporting Accounting Information Systems at CV RB Furniture
CV RB Furniture is a furniture manufacturer that produces various types of furniture ranging from minimalist to luxury to custom designs. The existing fixed asset accounting information system and financial reports are not yet able to provide detailed information, such as calculating fixed assets and preparing comprehensive financial reports. This causes difficulties in managing fixed assets and presenting accurate financial reports. This research aims to design and build an accounting information system that produces detailed and accurate fixed asset information and financial reports. The system development method used is the Prototyping method with Unified Modeling Language (UML) modeling. System testing is carried out through black and white box testing. The accounting information system that is built produces various reports, such as fixed asset information reports, general journals, general ledgers, income statements, and balance sheet. This system is expected to help in managing fixed assets and presenting better financial reports.