Financial - Jurnal Akuntansi
Not a member yet
226 research outputs found
Sort by
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD)
Get PDFThis study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basi
THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE
Get PDFThe purpose of this study is to determine the extent of the impact of Covid-19 conditions, work-from-home practices, and time-budget pressure on quality of audit performance in 10 audit firms in Bandung City area. Covid-19 situation, home office implementation and time budget pressure situation as independent variables, and auditor performance as dependent variables. The research approach used in this study is descriptive analysis and validation based on primary data. The population of this study was all accountants from 10 accounting firms in Bandung. The number of samples collected was 67 judges. Based on the results of the research conducted, we find that the Covid-19 condition has a significant impact on the quality of auditor performance, with a contribution of 22%. For 21%, working from home has a significant impact on the quality of an auditor's performance. Time pressure has a significant negative impact on the examiner's performance with her 15.9%. This means that the higher the time pressure, the lower the quality of the exam.Keywords: Covid-19, Work From Home, Time Budget Pressure and Quality of Audit Performanc
FINANCIAL RATIOS PREDICTORS OF FINANCIAL SUSTAINABILITY OF THE BANKING SECTOR IN INDONESIA
Get PDFThis study was conducted to predict the effect of financial ratios on the Financial Sustainability Ratio (FSR). The financial ratios used include Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), Net Interest Margin (NIM), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO). Sampling using purposive sampling of as many as 36 Conventional Commercial Bank companies in Indonesia with a research period of 2019-2021 so that 108 observation data were obtained. The analysis method used is multiple linear regression analysis, and the test results show that NPL, LDR, NIM, CAR, and BOPO do not affect FSR. Meanwhile, ROA has a positive influence on FSR. The prediction results of this study estimate that NPL, LDR, NIM, ROA, CAR, and BOPO can influence 6.7% of FSR changes. Meanwhile, 93.3% is influenced by other variables not included in the research model. Therefore, the suggested implication for the company is the company needs to maintain bank performance to increase customer confidence in banks, and banks must have the ability to manage funds to increase ROA.Keywords: FSR, NPL, LDR, NIM, ROA, CAR, BOP
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY
Get PDFThe implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statement
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN BANKING SECTOR DURING THE COVID-19 PANDEMIC
Get PDFIn order to successfully implement Corporate Social Responsibility (CSR) in the banking industry, it is crucial to understand the factors that influence it and the impacts caused. This research is useful for future researchers who examine Corporate Social Responsibility and functions as decision-making materials for banking sector practitioners. This study employs a systematic literature review method of 32 articles relevant to the research questions. This study found that there are 11 factors influencing Corporate Social Responsibility and 22 impacts of it. However, this research is still limited to one source database. Therefore, it is advised that future scholars include other databases to improve the study
Importance Understanding Literacy Finance in Building Sustainable MSMEs
Get PDFObjective study This is for increase understanding literacy finance among SMEs to become attention important for development sustainable. Method study This with systematic literature review of four article relevant and appropriate formula problem. Results found exists eight antecedents and four mercy consequently from literacy finance for SMEs. Limitations article This is Still focused on one database only and general discussing MSMEs, so researcher recommend for researcher next in perfect article.Keywords: Literacy Finance, MSMEs and Financ
KEKUATAN LABA, SET PELUANG INVESTASI, DAN BIAYA MODAL EKUITAS: PERAN MEDIASI MANAJEMEN LABA
Get PDFIndonesia memiliki tingkat manajemen laba tertinggi kedua diantara negara ASEAN lainnya. Meneliti bagaimana manajemen laba dapat memediasi hubungan antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas adalah fokus dari penelitian ini. Data perusahaan manufaktur di Bursa Efek Indonesia dikumpulkan menggunakan purposive sampling dan dianalisis menggunakan analisis jalur untuk periode 2015-2020. Biaya modal ekuitas dipengaruhi secara positif oleh kekuatan laba, set peluang investasi, dan manajemen laba. Kekuatan laba dan set peluang investasi berpengaruh positif dan signifikan terhadap manajemen laba. Manajemen laba bertindak sebagai mediasi antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas. Peran manajemen laba sebagai mediasi, karena memberikan informasi tentang bagaimana pola perilaku manajer ketika melaporkan kondisi perusahaan. Perusahaan, pengguna laporan keuangan, dan bursa saham dapat memperoleh manfaat dari temuan penelitian ini. Pengguna laporan keuangan dapat memperoleh informasi yang mereka butuhkan dari perusahaan yang menyajikan laporan keuangan secara berkala. Manajemen laba termasuk aktivitas yang berdampak dalam pasar modal, dan penelitian ini dapat membantu Otoritas Jasa Keuangan (OJK) membuat kebijakan yang lebih tepat terkait pasar modal.Kata kunci: Biaya Modal Ekuitas, Manajemen Laba, Kekuatan Laba, Set Peluang Investas
PENGHINDARAN PAJAK PADA MASA PANDEMI COVID 19 DENGAN FINANCIAL CONSTRAINS SEBAGAI PEMODERASI
Get PDFPenghindaran pajak merupakan penyebab dari rendahnya tax ratio Indonesia. Data dari Tax Justice Network pada 2020 menunjukkan penghindaran pajak oleh perusahaan sebanyak Rp 67,6 triliun. Penelitian ini ingin memeriksa penghindaran pajak dipengaruhi oleh Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel moderasi. Penelitian ini memakai metode kuantitif. Adapun purposive sampling dipilih sebagai teknik pengambilan sampelnya. Laporan keuangan perusahaan yang termaktub di BEI selama  2017- 2020 menjadi populasi riset ini. Riset ini terdiri dari 193 populasi dan melalui kriteria yang ditentukan terpilih 84 perusahaan sebagai sampel. Teknik analisis regresi linear berganda dipakai pada riset ini. Variabel yang digunakan pada riset ini ialah Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel independen. Sementara itu Financial Constrains juga diajukan sebagai variabel moderasi. Riset ini menunjukkan jika yang melaksanakan penghindaran pajak dipengaruhi secara signifikan positif oleh Thin Capitalization, Transfer Pricing, Multinationality dan Financial Constraints. Lebih lanjut, bahwa Financial Constraints memperkuat pengaruh Thin Capitalization, Transfer Pricing, dan Multinationality kepada Penghindaran Pajak.Kata kunci: Penghindaran Pajak, Transfer Pricing, Financial Constraint
PENILAIAN KETANGGUHAN KAPASITAS ANGGARAN DAERAH DI MASA PANDEMI COVID 19
Get PDFKetangguhan kapasitas anggaran daerah menjadi faktor penting didalam penanggulangan pandemi covid 19 di Indonesia. Anggaran menjadi kunci pertumbuhan ekonomi dan pemulihan kondisi pasca pandemi covid 19. Indeks kapasitas anggaran menunjukkan kemampuan daerah didalam mengelola keuangan dimasa pandemi covid 19. Indeks kapasitas anggaran bertujuan untuk menilai ketahanan kapasitas anggaran jika dihadapkan dengan kondisi tidak terduga. Tiga indikator utama penilaian yaitu solvabilitas anggaran, kemandirian keuangan, dan solvabilitas layanan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik perhitungan aritmatika dan geometri untuk menentukan indeks ketahanan kapasitas anggaran daerah. Hasil penilaian indeks kapasitas anggaran menunjukkan provinsi DKI Jakarta, Banten, dan Papua Barat sebagai daerah dengan indeks tertinggi di Indonesia. Pemerintah provinsi tersebut memiliki ketahanan kapasitas anggaran terbaik dimasa pandemi covid 19.Kata kunci: Kapasitas Anggaran, Solvabilitas Anggaran, Kemandirian Keuangan, Solvabilitas Layanan, Covid 19
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN PENGEMBALIAN SAHAM PADA PERUSAHAAN SEMEN PERIODE 2016-2021
Get PDFReaksi pasar yang dilakukan oleh investor mampu dianggap baik jika laba akuntansi relevan sehingga perubahan pengembalian saham berpengaruh bagi reaksi pasar. Dengan nilai laba akuntansi yang relevan akan naik dan positif.Dengan ini, perusahaan dianggap dapat menunjukan peningkatan pengembalian bagi investor. Sedangkan arus kas operasi yaitu sinyal positif untuk investor atas berubahnya arus kas operasi, sehingga saham suatu perusahaan yang dibeli oleh investor akhirnya akan menaikan pengembalian saham. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Laba Akuntansi Dan Arus Kas Operasi Terhadap Pengembalian Saham. Metode penelitian penelitian ini yaitu metode deskriptif verifikatif. Data berupa sekunder yang di analisis melalui uji asumsi klasik, analisis regresi berganda, uji koefisien determinasi, uji t dan uji f. Penelitian ini menggunakan program software SPSS versi 25 untuk mengelola data. Hasil penelitian ini menunjukan bahwa secara parsial Laba Akuntansi tidak berpengaruh terhadap Pengembalian Saham. Arus Kas Operasi secara parsial berpengaruh negatif terhadap Pengembalian Saham. Dan secara simultan Laba Akuntansi dan Arus Kas Operasi berpengaruh terhadap Pengembalian Saham.Kata Kunci: Laba Akuntansi; Arus Kas Operasi; Pengembalian Saha