Kajian Akuntansi

THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS AND LEADERSHIP STYLE ON BUMDES PERFORMANCE (Empirical Study of BUMDes in Rokan Hulu Regency)

Tri Nurlian, Desmiyawati, Suci Nurulita — Thu, 09 May 2024 00:00:00 +0800

Village-owned enterprises (BUMDes) have an essential role in improving the economy of a village by developing suitable governance. This study aims to examine the effect of accounting information systems and leadership style on the performance of BUMDes. This research is quantitative; the primary data is used, and data collection is done directly using a questionnaire. The sample in this study consisted of 168 respondents. Data analysis was performed using multiple linear regression with SPSS 26. The results obtained from this study are that the accounting information system and leadership style affect the performance of BUMDes.

Keywords : Accounting Information Systems, Leadership Style, Performance of BUMDes.

THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA

Ariama Susanti, Deliana, Rahmat W. Sembiring — Sun, 31 Mar 2024 00:00:00 +0800

The aim of this research is to determine the effectiveness of the Internal Control System in accordance with Government Regulation Number 60 of 2008 and the implementation of good governance according to the Directorate of Institutions and Cooperation of the Directorate General of Higher Education, Ministry of Education and Culture. Culture in 2014 and how the effectiveness of the internal control system realizes the implementation of good university governance at the University of North Sumatera. This research was conducted at the University of North Sumatera. Quantitative descriptive method with data collection techniques through distributing questionnaires and interviews with key informants used in this research with descriptive data analysis techniques. This research provides results regarding the effectiveness of the internal control system and the implementation of university governance in the effective or good category. The effectiveness of the internal control system provides support in implementing university governance.

Keywords : Effectiveness of the internal control system, Good university governance, University governance.

DISSEMINATION OF ROSE PRESERVATION TECHNOLOGY AND FINANCIAL RECORDING TO INCREASE COMMUNITY'S INCOME

Magnaz Lestira Oktaroza, Gatot Santoso, Fitrin Rawati Suganda — Sun, 31 Mar 2024 00:00:00 +0800

The snack business conducted by the residents of Cintamanik Village has struggled to compete with snacks marketed in Garut, resulting in an insignificant increase in their income. In light of these circumstances, the PKM Team conducted training activities to introduce flower preservation technology to produce preserved roses with high market value. Additionally, training sessions focus on financial management, packaging design, and digital marketing via online marketplaces were provided as marketing tools. The research employed a descriptive analysis by processing primary data through pre-test and post-test of 32 entrepreneurs as respondents. The test outcome indicate an improvement from the pre-test results to the post-test results, indicating that the conducted training significantly enhanced the participants' abilities and knowledge. Particularly, the training enhances skills in preserved rose production and product marketing, facilitating income growth for the participants.

Keywords : Preserved Roses Technology, Cost of Production, Marketplace.

FACTORS THAT AFFECT PERFORMANCE ISLAMIC BANKS IN INDONESIA

Fadel Nidiatama — Fri, 28 Jun 2024 00:00:00 +0800

This study examines the effect of capital adequacy, investor customers, Sharia governance, debt-equity ratio and company size on financial performance at Islamic Commercial Banks in Indonesia for the period 2016-2021. The population in this research is all Islamic banks in Indonesia. The sampling technique used in this study is non-probability sampling, which uses the purposive sampling method. The sample of this study was 60 data from 10 selected Islamic banks. Data processing using Eviews 12.00. The data regression analysis method was used. The results showed that capital adequacy has a significant positive effect on financial performance, company size has a positive and significant effect on financial performance, sharia governance has a significant effect on financial performance, debt equity ratio has a negative and significant effect on financial performance and investor customers have no significant effect on the financial performance of Islamic banks in 2016 - 2021.

Keywords : Financial Performance, Capital Adequacy, Sharia Governance, Debt-equity Ratio, Company Size.

FINANCIAL DISTRESS ANALYSIS USING ALTMAN AND ZMIJEWSKI ON TOURISM INDUSTRY

Rivald Fathur Ghaffary Lenggo Ginta, Handri — Sun, 31 Mar 2024 00:00:00 +0800

This study examines financial distress scenarios in the tourism and recreation industry using the Altman Z-score and Zmijewski X-Score methodologies. Employing a quantitative descriptive research approach with purposive sampling, the study analyzes 12 publicly listed companies on the Indonesia Stock Exchange from 2019 to 2022. The results indicate that PT. Eastparc Hotel is the most financially stable, contrasting with PT. Bukit Uluwatu Villa as the weakest. While both methods yield different results, the disparity is not highly significant due to the varied components analyzed in the financial reports. The research recommends using multiple analytical methods for bankruptcy prediction to allow for accuracy assessment and to determine the suitability of each model for specific companies.

Keywords : Financial distress, Tourism and recreation industry, Z-score altman, zmijewski x-score.

THE EFFECT OF TAX KNOWLEDGE, TAXATION SYSTEM MODERNIZATIONON MSME TAXPAYER COMPLIANCE IN BANDUNG CITY

Riyang Mardini — Sun, 31 Mar 2024 00:00:00 +0800

One of the main challenges for the government in managing state finances today is the low state revenue from the tax sector. This study aims to develop a conceptual framework of tax knowledge and modernization of the taxation system that can be used to analyze and discuss it as a factor that affects tax compliance. This study uses a purposive sampling technique based on the population of MSMEs in the food and beverage sector in Bandung, Indonesia. The analytical method used is multiple linear regression with SPSS 24. The results show that knowledge of taxation and modernization of the taxation system has a significant effect either, partially or simultaneously.

Keywords : Knowledge of taxation, Modernization of the taxation system, taxpayer compliance.

THE EFFECTIVENESS OF INTERNAL AUDIT IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA

Hasnah Juniarni Nasution, Deliana Deliana, Ilham Hidayah Napitupulu — Sun, 31 Mar 2024 00:00:00 +0800

The effectiveness of internal audit is needed to realize good university governance because in internal audit there is a mechanism to ensure that the management carried out by the institution is effective and in accordance with good governance. Good governanceis the foundation for creating a healthy institution and one of the keys to successful institutional management. Knowing the level of internal audit effectiveness, the implementation of university governance, and how internal audit effectiveness realizes the implementation of good university governance at the University of North Sumatera is the purpose of this research. This research uses a descriptive quantitative method with data collection techniques by distributing questionnaires and interviewing key informants. The data analysis technique used is descriptive analysis. The results showed that the effectiveness of internal audit and the implementation of university governance were in the effective or good category. If internal audits are effective, then university governance will be good. University governance can run well if internal audits are effective.

Keywords : Internal audit effectiveness, Good university governance, University governance.

UNDERSTANDING ACCOUNTING AND SHARIA VIEWS ON BITCOIN CRYPTOCURRENCY AS A DIGITAL-BASED FINANCIAL INSTRUMENT

Mochamad Arief Sabana, Nurfahmiyati, Ima Amaliya — Sun, 31 Mar 2024 00:00:00 +0800

In Indonesia, cryptocurrency began to develop, and Indonesian traders started to use it widely. This is a phenomenon, given the need for cryptocurrency accounting processing. This research seeks to examine and test cryptocurrency and blockchain technology with the approach and supervision of the Indonesian PSAK and focuses on the accounting treatment of cryptocurrencies in Indonesia. It also seeks to understand the way Sharia Maqasid perceives transactions using cryptocurrency and blockchain. The purpose of this study is to conduct a study of cryptocurrency accounting based on PSAK applied in Indonesia and examine the views of Sharia Maqasid. This study uses a literature review model to define cryptographic accounting and literature on the Maqasid view of sharia. The results show there is no accounting treatment for cryptocurrency transactions, regardless of whether the transaction is treated as cash, assets, or inventory. Furthermore, the view of the Islamic Maqasid on this transaction is permissible.

Keywords : Cryptocurrency, Understanding Accounting, Bitcoin, Digital Currency.

THE INFLUENCE OF COMPETENCE, INDEPENDENCE AND MOTIVATION ON APIP AUDIT QUALITY AT THE NORTH SUMATERA PROVINCIAL INSPECTORATE

Nine Rihaney, Deliana Deliana, Ilham Hidayah Napitupulu — Sun, 31 Mar 2024 00:00:00 +0800

Public demands for clean and KKN-free governance require the implementation of good supervisory functions by auditors over the implementation of government. Good government financial management must also be supported by good audit quality. Because if the quality of the audit is low, it is likely to provide leeway to make deviations use the budget. This study aims to (1) test the effect of auditor competence on audit quality, (2) test the effect of auditor independence on audit quality, (3) test the effect of auditor motivation on audit quality. The object of this research is at the North Sumatera Provincial Inspectorate Office. The sample in this study was 37 (Thirty-Seven) Auditors and Supervisors at the North Sumatera Provincial Inspectorate Office. Data collection is implemented by means of questionnaire method. The research method used is Partial Least Square (PLS) analysis using the Smart PLS 4.0 application. The results of this study show that (1) auditor competence has a positive effect on audit quality, (2) auditor independence has a positive effect on audit quality (3) auditor motivation has a positive effect on audit quality.

Keywords : Competence, Motivation, Independence, Audit Quality.

THE EFFECT OF KNOWLEDGE MANAGEMENT IMPLEMENTATION ON EMPLOYEE PERFORMANCE

Dehan Kukuh Prayogo, Rini Lestari — Tue, 30 Apr 2024 00:00:00 +0800

Abstract

In a company, it is very necessary to monitor and improve the performance of its employees. Employee performance is important for the company because with good performance, employees can contribute to the company's success in achieving the company's vision and mission. The variable that can affect employee performance is knowledge management. The purpose of this study is to explain whether or not knowledge management affects employee performance at PT Berlio Anugrah Putra. This research method uses a quantitative survey method. The data source used was obtained from employees of PT Berlio Anugrah Putra. In addition, the sampling technique in this study used non-probability sampling with convenience sampling technique. The population in this study consisted of all employees of PT Berlio Anugrah Putra with approximately 500 employees, so a sample of 89 respondents was obtained. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that knowledge management affects employee performance.

Keywords: Knowledge Management, Employee Performance, Company Success

THE EFFECT OF RESPONSIBILITY ACCOUNTING IMPLEMENTATION ON MANAGERIAL PERFORMANCE

Rini Lestari, Salman Aryana — Tue, 30 Apr 2024 00:00:00 +0800

Most organizations must be able to keep up with all the progress in order to achieve a goal, so adequate managerial performance is needed. The variables that can affect organizational performance with the application of Accountability Accounting so that the organization can achieve its objectives effectively and efficiently. The purpose of this study was to determine the effect of the application of Accountability Accounting on managerial performance at Amil Zakat Institutions in Bandung City and Cimahi City. This research method uses a descriptive method with a quantitative approach. The primary data sources used data obtained from managers of Amil Zakat Institutions in Bandung City and Cimahi City. The research sampling technique used nonprobability sampling with convenience sampling technique and received a sample of 61 respondents. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that the application of accountability accounting affects managerial performance.

Keywords : Managerial Performance, Responsibility Accounting Implementation.

MODERATION OF GOVERNMENT ACCOUNTING STANDARDS IN THE RELATIONSHIP OF PUBLIC ACCOUNTABILITY, PUBLIC TRANSPARENCY AND OVERSIGHT OF APBD MANAGEMENT

Ira Maulida Sari Hasibuan, Irfan Irfan, Maya Sari, Eka Nurmala Sari — Wed, 03 Jul 2024 00:00:00 +0800

The purpose of this research is to test and analyze the influence of public accountability, public transparency, and supervision of APBD management with government accounting standards as moderator variables on the Labuhanbatu district government directly and indirectly. The approach used in this research is explanatory. The population in this study was 45 local government organizations in Labuhanbatu district, resulting in a total of 135 respondents. Data collection techniques in this research used questionnaires and document study. The data analysis technique in this research uses a quantitative approach using statistical analysis with Outer Model Analysis Test, Inner Model Analysis, and Hypothesis Testing. Data management in this research uses the SEM-PLS software program. The results of this research prove that accountability, transparency, supervision, the public have a significant influence on the management of the Labuhanbatu Regency APBD, and Government accounting standards are able to moderate the influence of public accountability and supervision on APBD management, but government accounting standards are unable to moderate the influence of public transparency on APBD management.

Keywords : Public Accountability, Public Transparency, Government Accounting Standards, Budget Management.

SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY)

Yuhanis Ladewi, Dina Aziza Putri, Lis Djuniar, Nunung Nurhayati — Wed, 10 Apr 2024 00:00:00 +0800

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality.

Keywords : Success Factors, Accounting Information Quality.

DISCLOSURES OF THE CIRCULAR ECONOMY IN THE 2022 ASRRAT PLATINUM RATING COMPANY'S SUSTAINABILITY REPORT

Asri Suangga, Riyang Mardini, Rudy Hartanto — Sat, 29 Jun 2024 00:00:00 +0800

This study explores how a Circular Economy (CE) disclosure appears in a company's Sustainability Report. In particular, the existence of CE is analyzed using the 5R approach, namely: reduce, reuse, recycle, recover, and repair. The research uses qualitative and quantitative content analysis methods, with the 2021 Sustainability Report of 10 companies achieving the 2022 Asia Sustainability Reporting Rating Platinum rankings. The ten companies in question are four engaged in the banking sector, three chemical manufacturers, two energy, and one pharmacy. The research results show that the commitment to a circular economy has given rise to many innovations in reducing generation and reusing waste in companies operating in the energy and chemical industries, two business sectors that use non-renewable natural resources as the main raw material. In the pharmaceutical industry, encourage the use of incinerators as a means of burning B3 waste so that it is safe for the environment. Meanwhile, in the banking sector, commitment to a circular economy can be seen in efforts to reduce paper use, which is in line with the trend of digitalization of banking services, which tends to be paperless. The keywords reduce, reuse, and recycle (3R) are the most common in corporate sustainability reports. While the keywords recovery and repair only appear in 2 reports.

Keywords : Circular Economy, Disclosure, Sustainability Reporting.

ANALYSIS OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARD STATEMENT NO 226 CONCERNING PENSION FUND ACCOUNTING IN UNISBA PENSION FUNDS

Diamonalisa Sofianty, Elly Halimatusadiah, Yuni Rosdiana, Riyang Mardini — Sat, 29 Jun 2024 00:00:00 +0800

Pension Funds are benefits given to employees after their work period. Pension funds can be in the form of a Defined Benefit Pension Plan or a Defined Contribution Pension Plan. Management can be carried out by financial institutions and employers. The Unisba Pension Fund is managed using the Defined Benefit Pension Program method, with the preparation of Financial Reports in accordance with the format regulated in Financial Accounting Standards Statement PSAK 226 so that it is transparent and accountable. The aim of this research is to compare the financial statements of the Unisba Pension Fund with PSAK 226. The method used is qualitative descriptive research. The research results show that the accounting reporting implemented by the Unisba Pension Fund as a whole is in accordance with the applicable PSAK No. 226.

Keywords : PSAK No. 226, Pension Funds, Financial Report.