JURNAL AKUNTANSI UNIVERSITAS JEMBER
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THE ADOPTION OF CLOUD ACCOUNTING BY MSMES: THE ROLE OF DIGITAL VISION AND ITS IMPACT ON ECONOMIC SUSTAINABILITY
No full textABSTRACTThis study draws on the Technology-Organization-Environment (TOE) framework to investigates how digital vision, serving as a proxy for intention, influences the adoption of cloud accounting. Furthermore, it evaluates the consequent effect of this adoption on the economic sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in the Yogyakarta Special Region. Using convenience sampling, a total of 163 culinary MSMEs that have adopted cloud accounting applications and digital payment methods were selected as the sample. The results of the study, analyzed using the SEM-PLS (Structural Equation Modeling - Partial Least Squares) technique, indicate that relative advantage, competitive pressure, and vendor support have a positive effect on digital vision. Moreover, digital vision drives MSMEs to adopt cloud accounting, which positively impacts economic sustainability. The organizational dimensions of top management support and organizational readiness were found to have no effect on the digital vision of MSMEs in the culinary sector. These findings have significant implications for MSME practitioners, the government, and cloud accounting vendors to support MSME sustainability.Keyword: digital vision; MSMEs; sustainability; TOE framewor
FACTORS AFFECTING CAPITAL EXPENDITURE IN CITY/REGENCY GOVERNMENTS IN CENTRAL JAVA PROVINCE 2017-2021 WITH ECONOMIC GROWTH AS A MODERATION VARIABLE
Full text linkABSTRACTIn decentralization, local governments are required to be able to manage their respective fiscal resources, including capital expenditures. high economic growth in a region will ideally increase regional revenues and at the same time increase capital expenditure on the regional government. The purpose of this study is to examine the role of economic growth in moderating the influence of Local Own Revenue (Pendapatan Asli Daerah-PAD), General Allocation Funds (Dana Alokasi Umum-DAU), Special Allocation Funds (Dana Alokasi Khusus-DAK), and Remaining Budget Financing (Sisa Lebih Pembiayaan Anggaran-SILPA) on capital expenditure in Regencies/Cities. in Central Java Province. This research is quantitative using moderated regression analysis (MRA) which was processed with Eviews software version 10. Empirically, in 175 samples consisting of 35 Regency/City Regional Governments in Central Java Province in 2017-2021 it was found that without being moderated economic growth DAU has a positive effect on capital expenditure. Meanwhile PAD, DAK, and SILPA had no positive effect. The existence of economic growth is able to strengthen the influence of PAD and SILPA on Capital Expenditures. However, it was unable to strengthen the influence of the DAU and DAK on capital expenditure.Keywords: Capital Expenditure; Economic Growth; Regional Income
ABSTRAKDesentralisasi menuntut pemerintah daerah untuk mampu mengurus sumberdaya fiskalnya masing-masing, termasuk di dalamnya pembelanjaan modal. tingginya pertumbuhan ekonomi suatu daerah idealnya akan meningkatkan penerimaan daerah dan sekaligus meningkatkan pembelanjaan modal. Tujuan dari penelitian ini adalah untuk menguji peran pertumbuhan ekonomi dalam memoderasi pengaruh dari Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiayaan Anggaran (SILPA) pada belanja modal pada Kabupaten/Kota di Provinsi Jawa Tengah. Penelitian ini bersifat kuantitatif dengan moderated regression analysis (MRA) yang diolah dengan software Eviews versi 10. Secara Empiris, pada 175 sampel yang terdiri dari 35 Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah tahun 2017-2021 ditemukan hasil bahwa tanpa dimoderasi pertumbuhan ekonomi DAU berpengaruh positif pada belanja modal. Sementara itu PAD, DAK , dan SILPA tidak berpengaruh positif. Adanya pertumbuhan ekonomi mampu memperkuat pengaruh PAD dan SILPA pada belanja modal. Namun tidak mampu memperkuat pengaruh DAU dan DAK pada belanja modal.Kata Kunci: Belanja Modal; Pendapatan Daerah; Pertumbuhan Ekonom
THE EFFECT OF COMPUTER ANXIETY ON THE ABILITY OF ACCOUNTING STUDENTS TO USE ACCOUNTING SOFTWARE AT UNIVERSITY OF MATARAM
Full text linkABSTRACTThe purpose of this study was to empirically test and analyze the effect of computer anxiety (fear and anticipation) on the ability of accounting students to use accounting software at the University of Mataram. The type of research used in this research is associative with a quantitative approach. The study population consisted of 267 accounting students with 34 accounting students as respondents. This study conducted hypothesis testing using experimental and observation methods through practice and questionnaires with the analytical tool used, namely IBM SPSS 25. The novelty in this study is that the method used is in the form of an experimental method to measure students' abilitiy in using accounting software. The results of the study found that the variables of fear and anticipation had no effect on the ability of accounting students to use accounting software. From the experiment it was observed that students’ ability in using accounting software was more influenced by their understanding of accounting rules, not by fear and anticipation of using the computer.Keywords: Accounting Software; Anticipation; Computer Anxiety; Experiment; Fear
ABSTRAKTujuan dari penelitian ini adalah untuk menguji secara empiris dan menganalisis pengaruh computer anxiety (fear dan anticipation) terhadap kemampuan mahasiswa akuntansi dalam menggunakan software akuntansi di Universitas Mataram. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif dengan pendekatan kuantitatif. Populasi penelitian sebanyak 267 mahasiswa akuntansi dengan jumlah responden sebanyak 34 mahasiswa akuntansi. Penelitian ini melakukan pengujian hipotesis dengan metode eksperimen dan observasi melalui kuesioner dengan alat analisis yang digunakan yaitu IBM SPSS 25. Kebaruan dalam penelitian ini yaitu metode yang digunakan berupa metode eksperimen untuk mengukur kemampuan mahasiswa dalam menggunakan software akuntansi. Hasil penelitian menyatakan bahwa variabel fear dan anticipation tidak berpengaruh terhadap kemampuan mahasiswa akuntansi dalam menggunakan software akuntansi. Kesimpulan dari penelitian ini setelah dilakukan eksperimen adalah ketakutan tidak memengaruhi kemampuan dalam menggunakan software akuntansi, tetapi kemampuan software akuntansi dipengaruhi oleh pemahaman mahasiswa dalam ilmu akuntansi.Kata Kunci: Anticipation, Computer Anxiety, Eksperimen, Fear, Software Akuntans
DETERMINANTS OF TAX AVOIDANCE IN INDONESIA
No full textABSTRACTThe research aims to understand and test that tax avoidance can be influenced by audit committees, political connections, CSR and profitability. The research uses a quantitative research approach and data sources are obtained from annual financial reports. The population was obtained from mining sub-sector companies in Indonesia. Meanwhile, to determine the sample using a purposive sampling technique with samples that met the criteria of 15 companies and were studied over a 5 years period, namely 2017-2021 with a total of 75 samples. Meanwhile, to test the data and analyze it using multiple linear regression with the SPSS version 27 measuring tool. The results of this research state that Tax Avoidance cannot be significantly influenced by the Audit Committee. Meanwhile, Tax Avoidance can be influenced in a significantly positive direction by Political Connections. Profitability and Corporate Social Responsibility have a negative effect on Tax Avoidance.Keywords: Audit Committee; CSR; Political Connections; Profitability; and Tax Avoidance.
ABSTRAKPenelitian ini bertujuan untuk memahami dan menguji tax avoidance dapat dipengaruhi oleh komite audit, koneksi politik, CSR dan profitabilitas. Penelitian menggunakan metode dengan penelitian pendekatan kuantitatif dan sumber data diperoleh dari laporan keuangan tahunan. Populasi diperoleh dari perusahaan sub sektor pertambangan di Indonesia. Sementara itu, untuk menentukan sampel menggunakan teknik purposive sampling dengan sampel yang memenuhi kriteria sebanyak 15 perusahaan dan yang diteliti selama periode 5 tahun yaitu 2017-2021 dengan total 75 sampel. Sedangkan, untuk menguji data dan menganalisis menggunakan regresi linier berganda dengan alat pengukur program SPSS versi 27. Hasil dari penelitian ini menyatakan Tax Avoidance tidak dapat dipengaruhi secara signifikan oleh Komite Audit. Sementara itu, Tax dapat dipengaruhi dengan arah positif secara signifikan oleh Koneksi Politik. Untuk Profitabilitas dan Corporate Social Responsibility berpengaruh dengan arah negatif terhadap Tax Avoidance.Kata Kunci: CSR; Komite Audit; Koneksi Politik; Profitabilitas; dan Tax Avoidance
FACTORS INFLUENCING WOMEN'S ENGAGEMENT IN GOVERNANCE IN EDO STATE OF NIGERIA
Full text linkABSTRACTThe research examined the factors that influence women's engagement in governance, using Edo State, Nigeria, as a case study. It investigated the amount of influence of women's participation in government in Edo State, Nigeria. It also analyzed the extent to which education influences women's engagement in Edo State governance in Nigeria. To meet the stated goals, two hypotheses were developed to guide the investigation. Data was collected mostly through a questionnaire. The study's population consisted of 4,625 prominent lawmakers from Edo State's three senatorial districts, with a Taro Yamani formula-determined sample size of 368. The Chi-Square(X2) test of proportion was adopted in the analysis of data. After statistically analyzing the data obtained from the primary source, it was found that there is low women participation in the governance of Edo State, Nigeria. It was also discovered that there is a link between women's educational attainment and their poor engagement in government in Edo State, Nigeria. The findings of this study suggest that state governments should take policy action to encourage more women to engage in governance. The document advocated, among other things, that the Edo State government foster girl-child and women's education as a deliberate strategy to ensure that more women have access to quality education that will prepare them to compete with males in the state's politics and governance.Keywords: Education, Governance, Politics, Women Participatio
DETERMINANTS OF POTENTIAL PARKING FEE FRAUD IN THE CITY OF MATARAM
No full textABSTRACTParking levy is one of the official sources of revenue for local governments that are collected and managed to improve the social welfare of the people in their area. The potential for parking levy revenue in Mataram City is quite large, but for the last five years the realization of parking levy revenue has never been achieved. The goals of this study were to find out the factors that result in the non-realization of parking levy revenue in Mataram City. The research population is all parking attendants who are officially registered on the parking attendant information system application (Sijukir) with a sample size of 40 parking attendants, sampling using purposive sampling. This research is in the form of quantitative research through questionnaires with multiple linear regression analysis. The theoretical basis used is to use the hexagon fraud theory developed by Vousanis in 2019. The research results state that the variables of economic pressure, supervision and rationalization have a positive effect on the potential parking fee fraud. The ability variable has negative effect on the potential for parking fee fraud, while the arrogant attitude and collusion variables have no effect on the potential for parking fee fraud in Mataram City.Keywords: Fraud Hexagon Theory, Potential Fraud, PAD, Parking Levy
ABSTRAKRetribusi parkir adalah satu dari sekian sumber pendapatan resmi pemerintah daerah yang dipungut dan dikelola untuk meningkatkan kesejahteraan sosial masyarakat di daerahnya. Potensi penerimaan retribusi parkir di Kota Mataram cukup besar, tetapi selama lima tahun terakhir realisasi penerimaan retribusi parkir belum pernah tercapai. Tujuan penelitian ini yaitu guna meninjau faktor-faktor yang menyebabkan kegagalan realisasi pendapatan retribusi parkir di Kota Mataram. Populasi penelitian adalah semua juru parkir yang terdaftar secara resmi pada aplikasi Sistem Informasi Juru Parkir (Sijukir) dengan jumlah sampel yaitu 40 juru parkir, pengambilan sampel menerapkan purposive sampling. Penelitian ini berupa penelitian kuantitatif melalui kuesioner dengan analisis regresi linier berganda. Landasan teori yang digunakan yaitu menggunakan theory fraud hexagon yang digagaskan oleh Vousanis pada tahun 2019. Hasil penelitian menyatakan bahwa variabel tekanan ekonomi, pengawasan dan rasionalisasi berpengaruh positif terhadap potensi fraud retribusi parkir. Variabel kemampuan berpengaruh negatif terhadap potensi fraud retribusi parkir, sedangkan variabel sikap arogan dan kolusi tidak berpengaruh terhadap potensi fraud retribusi parkir di Kota Mataram.Kata Kunci: Fraud Hexagon Theory, Potensi Fraud, PAD, Retribusi Parki
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND ACTIVITY ON THE SHARE PRICE WITH LIQUIDITY RATIO AS MODERATING VARIABLE
No full textABSTRACTStock prices can be predicted using financial ratios. Researchers in this study only examined Profitability, Activity, Leverage, and Liquidity ratios. This research examines and analyzes stock prices on companies on the ISE or Indonesia Stock Exchange with Tbk status, 2019 – 2022. The variables tested are profitability, activity, and leverage, using liquidity as a moderating variable. The quantity intended selection was relating to using a purposive sampling method with historical data acquired from IDX website, www.idx.co.id. The data analysis process was related to using PLS Algorithm calculations on SmartPLS to exercise the hypothesis. The research results cause that profitability and activity have a significant bring on stock prices, while leverage is not significant result on share prices. Apart from that, the moderating variable of liquidity only has a significant bring on share prices as an independent variable because, with its position as a moderating variable, liquidity does not significantly result to the profitability, activity, and leverage variables. The effect of research provides sufficient insight that share prices generally have a greater influence on investor behavior.Keywords: Profitability; Activity; Leverage; Share Price; Liquidity
ABSTRAKHarga saham dapat diprediksi dengan menggunakan rasio keuangan. Peneliti dalam penelitian ini hanya meneliti rasio Profitabilitas, Aktivitas, Leverage, dan Likuiditas. Penelitian ini menguji dan menganalisis harga saham pada perusahaan di BEI atau Bursa Efek Indonesia yang berstatus Tbk, tahun 2019 – 2022. Variabel yang diuji adalah profitabilitas, aktivitas, dan leverage, dengan menggunakan likuiditas sebagai variabel moderasi. Pemilihan kuantitas yang dimaksud adalah dengan menggunakan metode purposive sampling dengan data historis diperoleh dari website IDX, www.idx.co.id. Proses analisis data terkait dengan penggunaan perhitungan Algoritma PLS pada SmartPLS untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas dan aktivitas berpengaruh signifikan terhadap harga saham, sedangkan leverage tidak berpengaruh signifikan terhadap harga saham. Selain itu, variabel moderasi likuiditas hanya mempunyai pengaruh yang signifikan terhadap harga saham sebagai variabel independen karena dengan posisinya sebagai variabel moderasi, likuiditas tidak berpengaruh signifikan terhadap variabel profitabilitas, aktivitas, dan leverage. Pengaruh penelitian memberikan wawasan yang cukup bahwa harga saham secara umum mempunyai pengaruh yang lebih besar terhadap perilaku investor..Kata Kunci: Profitabilitas; Aktivitas; Leverage; Harga Saham; Likuidita
TAX AVOIDANCE DECISIONS WITH THIN CAPITALIZATION AND CAPITAL INTENSITY MODERATED BY SALES GROWTH
Full text linkABSTRACTThis research aims to provide information about the effects of thin capitalization and capital intensity on decisions taken by management to avoid paying taxes by adding sales growth as a moderating effect. The sample used is the properties and real estate sector listed on the Indonesia Stock Exchange during 2107-2021, namely 15 companies with a total research population of 81 companies, where the sample was determined using a purposive sampling method. Panel data regression analysis and moderation regression were used to regress research using the statistical tool e-views 10 with the results that thin capitalization influences tax avoidance, while capital intensity has no effect on tax avoidance. The interaction results of sales growth variables do not moderate the effect of thin capitalization and capital intensity on tax evasion.Keywords: Capital intensity; Sales Growth; Tax Avoidance; Thin Capitalization
ABSTRAKRiset ini bertujuan untuk memberikan bukti empiris mengenai efek dari thin capitalization dan capital intensity terhadap keputusan yang diambil oleh manajemen untuk menghindari kewajiban pembayaran pajak dengan menambahkan variabel pertumbuhan penjualan sebagai efek moderasi. Sampel yang digunakan adalah sektor properti dan real estate yang listing pada Bursa Efek Indonesia selama 2017-2021 yakni sebanyak 15 perusahaan dengan total populasi penelitian adalah 81 perusahaan, di mana sampel ditentukan menggunakan metode purposive sampling. Analisis regresi data panel dan regresi moderasi digunakan untuk meregresi penelitian dengan alat bantu statistik e-views 10 dengan hasil thin capitalization memiliki pengaruh pada penghindaran pajak, sedangkan capital intensity tidak memiliki pengaruh pada penghindaran pajak. Hasil interaksi variabel pertumbuhan penjualan tidak memoderasi pengaruh thin capitalization dan capital intensity pada penghindaran pajak.Kata Kunci: Capital Intensity; Penghindaran Pajak; Pertumbuhan Penjualan; Thin Capitalizatio
GENDER DIVERSITY OF EXECUTIVE, INTERNAL CONTROL, INSTITUTIONAL OWNERSHIP, FIRM SIZE AND TAX AVOIDANCE: AN INTERACTIVE EFFECTS BUSINESS STRATEGY
Full text linkABSTRACTBusiness strategy is crucial for companies to improve performance and map business opportunities and challenges to achieve maximum profits. This research aims to analyze the influence of gender diversity of executives, internal control, institutional ownership, and firm size on tax avoidance. An empirical study on manufacturing companies listed on the IDX for 2019 – 2023. This research contributes by considering the business strategy carried out by the company, which allows it to increase company profits. The number of data samples in this study was 41 manufacturing companies, and the total number of observations was 205. This research shows that gender diversity and institutional ownership do not affect tax avoidance. However, the gender diversity of executives and internal control influences tax avoidance. The results provide further insight into how companies use business strategies by considering executive gender diversity, internal control institutional ownership, and firm size to increase the effectiveness of tax avoidance.Keywords: Firm Size; Gender Diversity; Institutional Ownership; Internal Control; Tax Avoidance
ABSTRAKStrategi bisnis sangat penting bagi perusahaan untuk meningkatkan kinerja dan memetakan peluang dan tantangan bisnis untuk mencapai keuntungan maksimal. Penelitian ini bertujuan untuk menganalisis pengaruh gender diversity of executives, internal control, dan institutional ownership, firm size pada tax avoidance. Studi empiris pada perusahaan pertambangan yang terdaftar di BEI periode 2019-2023. Penelitian ini memberikan kontribusi dengan mempertimbangkan strategi bisnis yang dilakukan perusahaan yang memungkinkan dapat meningkatkan keuntungan perusahaan. Jumlah sampel data dalam penelitian ini sebanyak 41 perusahaan manufaktur dan jumlah observasi sebanyak 205. Hasil penelitian menunjukkan bahwa gender diversity, dan institutional ownership tidak berpengaruh terhadap tax avoidance. Namun, internal control dan firm size mempengaruhi tax avoidance. Hasilnya memberikan wawasan lebih lanjut tentang bagaimana perusahaan menggunakan strategi bisnis dengan mempertimbangkan gender eksekutif, pengendalian internal, kepemilikan institusional dan ukuran perusahaan untuk meningkatkan efektivitas penghindaran pajak.Kata Kunci: Gender Diversity; Kepemilikan Institusional; Pengendalian Internal; Penghindaran Pajak; Ukuran Perusahaan
 
SLACK RESOURCES AND CORPORATE SUSTAINABILITY PERFORMANCE
Full text linkABSTRACTCorporate Sustainability Performance (CSP) is an important issue and has received considerable attention from stakeholders. CSP practices require the availability of resources from the company. Slack resources are surplus resources in a company that can be utilized for CSP. Slack resources in this research are classified into financial slack and Human Resources (HR) slack. This research aims to examine the role of financial slack and HR slack on CSP. The number of samples in this research was 250 non-financial companies that publish sustainability reports and annual reports and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This quantitative research uses multiple linear regression analysis with the Newey-West standard error approach. The research results show that financial slack does not affect CSP, while HR slack has a positive effect on CSP. This finding is because the allocation of financial slack tends to be more rigid when compared with the allocation of HR slack for CSP.Keywords: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources
ABSTRAKCorporate Sustainability Performance (CSP) merupakan isu penting dan mendapat banyak perhatian bagi para pemangku kepentingan. Praktik CSP pada dasarnya memerlukan ketersediaan sumber daya dari perusahaan. Slack resources adalah sumber daya yang berlebih di suatu perusahaan sehingga dapat dimanfaatkan untuk CSP. Slack resources dalam penelitian ini diklasifikasikan menjadi kelebihan sumber daya keuangan (financial slack) dan kelebihan sumber daya manusia (human resources slack). Penelitian ini bertujuan untuk menguji peran financial slack dan Human Resources (HR) slack terhadap CSP. Jumlah sampel dalam penelitian ini sebanyak 250 perusahaan non-keuangan yang mempublikasikan sustainability report dan annual report, serta terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian kuantitatif ini menggunakan analisis regresi linear berganda dengan pendekatan Newey-West standard error. Hasil penelitian menunjukkan bahwa financial slack tidak berpengaruh terhadap CSP, sementara HR slack berpengaruh positif terhadap CSP. Temuan ini dikarenakan alokasi financial slack cenderung lebih rigid, jika dibandingkan dengan alokasi HR slack untuk CSP.Kata Kunci: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resource