Jurnal Ilmiah Akuntansi dan Finansial Indonesia

Pengaruh Gender dan Dukungan Politik terhadap Kinerja Pemerintah Daerah

2024-08-01T08:06:26+08:00

This study aims to investigate how gender and political support influence the performance of local governments in Java. This study is based on public policy theory. This study also examines several control variables related to regional characteristics such as local government size, capital expenditure, and regional wealth levels. The sample in this study consisted of all regencies/cities in Java, namely 113 regencies/cities, and the observation period was from 2016 to 2018. The results of this study indicate that local government performance is influenced by gender and political support. This study also conducted further tests such as analysis of non-expansion areas, which yielded consistent results.

Peran Auditor Internal dalam Tahap Implementasi dan Evaluasi Sistem ERP: Integrasi Framework COBIT 5

2024-08-19T21:05:02+08:00

Internal auditors play a role in providing confidence in the effectiveness of internal control in order to achieve an organization's goals. Developing a company's ERP system is a process that needs to involve the function of the internal auditor. Astra Motor, one of the operational offices of PT Astra International Tbk, is transitioning the company's ERP system, which originally used the Pygmalion Synchronization System (PSS), to become the Astra Motor Integrated System (STAR). This study aims to assess the suitability of internal auditors' role in the implementation and evaluation stages of Astra Motor's ERP system. The COBIT 5 framework (ISACA 2012) guides this qualitative case study research, which uses primary data from interviews, questionnaires, and observations, positioning internal auditors as responsible (R) on the RACI chart. We used descriptive analysis as the initial analysis and applied the Dean J. Champion formula for data analysis. The results of this research show that the role of internal auditors in the implementation and evaluation stages of the ERP system is very appropriate, with an involvement percentage of 87%. The short duration of the research is a limitation faced by the researchers and a suggestion for further research. We expect future research to involve the IT team in analyzing the role of internal auditors in the implementation and evaluation stages of the ERP system.

Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Pajak pada Mahasiswa Akuntansi di Universitas di Pulau Jawa sebagai Potensial Wajib Pajak

2024-08-05T21:57:48+08:00

This study analyses the factors affecting tax compliance among accounting students on Java Island, considering them potential taxpayers. The research utilizes a sample of 172 respondents, selected through accidental sampling, with sample size determined using the Lemeshow formula. Data were collected via an online questionnaire and analyzed using the Partial Least Squares (PLS) method with the SmartPLS application. The findings reveal that tax knowledge, tax sanctions (both administrative and criminal), tax morale, and tax digitalization positively and significantly impact tax compliance among accounting students on Java Island. Strategic actions are recommended to enhance compliance, including improving tax education programs, enforcing strict and fair penalties, conducting tax awareness campaigns, and advancing digital technology in the tax system.

Pengaruh Gaya Hidup, Literasi Keuangan, Mental Accounting dan Locus of Control terhadap Pengelolaan Keuangan Gen-Z

2024-09-20T10:21:33+08:00

Gen-Z is currently the largest demographic in Indonesia. The financial management of Gen-Z will affect the economic condition of Indonesia. This research uses a quantitative approach, with data processed using the SEM-PLS method. A total of 184 samples were obtained based on purposive sampling method. It was found that lifestyle and financial literacy do not have a significant impact, while mental accounting and locus of control have a significantly positive impact on Gen-Z’s financial management.

Pengaruh Capital Intensity, Perencanaan Pajak, dan Risiko Bisnis terhadap Nilai Perusahaan

2024-08-19T15:33:25+08:00

The study was conducted by analyzing the 2018-2022 annual financial reports of primary consumer companies listed on the Indonesia Stock Exchange. The sample used in this study consisted of 35 large consumer sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period using a purposive sampling technique. The variables used in this study are capital intensity, tax planning, business risk as independent variables, and firm value as dependent variables. The research method uses the panel data regression method using EViews 13 Student Version Lite software. Based on the results of the study, the best model is the fixed effect model. The results of the study indicate that there is an influence of capital intensity, tax planning, and business risk on firm value simultaneously, there is an influence of capital intensity on firm value with a significant negative effect, tax planning on firm value is stated to have no significant effect and there is an influence of business risk on firm value with a significant positive effect.

Analisis Revenue Shenanigans pada Laporan Keuangan PT. Bukalapak

2024-10-22T21:15:04+08:00

Since the disclosure of the financial scandal committed by Enron, which also involved the public accounting firm Arthur Andersen, the topic of financial shenanigans has become a hot topic of discussion in business circles and researchers. After Enron, almost the same scandal also occurred in companies such as Wordcom, Xerox Corporation, and Freddie Mac and Fannie Mae (Agoes, 2019). In Indonesia itself, state-owned companies have also committed manipulation scandals against financial statements. At the end of 2022 PT Bukalapak also reported a profit of Rp1.9 trillion after previously reporting a loss of Rp1.6 trillion. Based on PT Bukalapak's 2022 financial statements, the entity reported a profit of IDR 1.9 trillion or an increase of 218% from 2021. This significant increase in profit is then an interesting red flag for further research.

Perancangan Sistem Akuntansi Persediaan Pakan Ikan Berbasis Google Spreadsheet pada Usaha Budidaya Perikanan

2024-10-09T13:56:51+08:00

This study aims to design a fish feed inventory record at UD Bless using Google Spreadsheets. The research method is qualitative. Primary data in this study were obtained by conducting direct interviews with business owners. Secondary data in this study are in the form of transaction evidence, inventory records arranged in archives. The results of the study are the design of a feed inventory accounting system at UD Bless which consists of a list of feed inventory, inventory purchases and sales, cash and credit inventory purchases, cash and credit inventory sales, and profitability of each type of inventory.

Blockchain dan Teknologi Informasi: Pembawa Perubahan Mahasiswa di Kota Medan

2024-10-17T01:25:21+08:00

This study aims to analyse the effect of blockchain and information technology on student change in Medan City. The population in this study was 363 students in the Accounting Study Programme at Mikroskil University. The sampling method used the Slovin formula and obtained 78 students who became research samples. The data testing method used is a quantitative method using a structural equation model with the SmartPLS 3.2.9 programme. The results showed that blockchain has no influence on student change in Medan City, while information technology is able to influence student change in Medan City.

Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak

2024-10-17T11:37:46+08:00

Examining the impact of tax literature and e-Filing use on taxpayer adherence with internet understanding as a moderate is the goal of this study. Individual taxpayers (WPOP) who submit Annual Tax Return (SPT) reports via e-filing in Gresik City are the populace of this study. Sampling of 72 respondents through simple random sampling method. Structural Equation Model with SmartPLS 4.1 software was used to analyze the data. The findings in the study indicate that tax literacy and the use of e-filing have a positive effect on taxpayer compliance, but internet understanding is unable to moderate the bond between tax literacy and the use of e-filing on tax compliance in Gresik City.

Analisis Sistem Informasi Akuntansi sebagai Alat Pengendalian Internal pada Penggunaan Dana BOS SDIT An-Nisa

2024-10-22T21:20:21+08:00

This study aims to analyze the role of accounting information systems as an internal control tool in the management of School Operational Assistance (BOS) funds at SDIT An-Nisa. In this study, a qualitative approach was used to gain an in-depth understanding of how accounting information systems can support transparency and accountability in the use of BOS funds. Data was collected through interviews with related parties, direct observation, and documentation studies, then analyzed to identify the strengths and weaknesses of existing internal controls. The results showed that the accounting information system implemented helped in minimizing the risk of misuse of funds, although there were some aspects that needed to be improved to increase efficiency and accuracy. The findings are expected to serve as a reference for educational institutions in strengthening internal controls to optimize the use of BOS funds.