Jurnal Akuntansi

The Analysis of Changes in Implementation to PSAK 71 Post-Covid 2019 on Allowance for Impairment Losses (In BUMN Banking Sector Companies Listed on the IDX)

2023-02-20T13:47:48+00:00

Changes in the Statement of Financial Accounting Standards from PSAK 55 to PSAK 71 require banks to use the Expected Credit Loss (ECL) method for the establishment of Allowance for Impairment Losses (CKPN). In the ECL method, banks establish CKPN from the beginning of credit recognition using the forward-looking method on macroeconomic conditions. In Indonesia's current status quo in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards that are useful for strengthening the line of corporate accountability in Indonesia and able to answer Indonesia's main urgency at this time. The purpose of this paper is to produce a framework that can later become an alternative bank in making decisions for the application of the post model PSAK 71. The method in this study uses a qualitative method with a descriptive design. The consequence of applying PSAK 71 will result in a rise in CKPN on loans, which will have an impact on the company's capital. Because the method used in PSAK No. 71 will use the expected credit loss method to determine the expected credit loss, loans that were not previously formed by CKPN will be formed depending on whether there is credit risk exposure or not, as shown by BBNI and BBTN which are seen in the observation year. This will result in an increase in the amount of CKPN on loans.Since there were banks in BUMN banking that experienced an increase in CKPN on loans as indicated by BBNI and BBTN, but there were also banks that experienced a decrease in the value of CKPN on loans as indicated by BBRI, there is no clear correlation between the application of PSAK 71 and CKPN on credit.

Analysis of The Influence of Enterprise Risk Management Implementation on Company Performance and Company Value

2023-05-24T15:52:52+00:00

This study aims to explore the degree to which the implementation of enterprise risk management (ERM) affects company performance and value. Assessing the level of ERM implementation is done by using six components derived from governance and firm operating activities. This study also used board of directors, firm size, leverage and return on equity (ROE) as control variables. The population in this study include Technology, Infrastructure, transportation and logistic sector listed on the Indonesia Stock Exchange from 2018 to 2020. Samples were taken using purposive sampling method which amounted to a total of 52 companies. The result of the first model shows that financial performance of ROA, ERM Implementation, Leverage, Return on Equity, BODSIZE and Firm Size variable effect simultaneously. But ERM Implementation only partially influences ROA. In measuring Firm Value of Tobin’s Q, the effect of ERM implementation, BODSIZE, Size, Leverage and ROE were assessed simultaneously. On the other hand, ERM implementation and BODSIZE only partially impact Tobin’s Q.

How to Prevent Fraud in Village Financial Management in Kapanewon Tempel?

2023-05-29T16:11:55+00:00

This purpose of the research is to determine the effect of human resource competence, morality, internal control systems, and whistleblowing on the prevention of fraud in village financial management. The type of data in this research is quantitative. This research was conducted in 7 (seven) Kelurahan in Kapanewon Tempel using a questionnaire. The population in this study is the village apparatus as the holder of the power to implement village financial management in Kapanwon Tempel. The sample in this study was 94 respondents consisting of Lurah, Carik, Danarta, Village Consultative Body, and Hamlet in 7 (seven) Kelurahan in Kapanewon Tempel. The sample selection used a non-probability sampling and the data analysis assisted by the SPSS 20 program. The data analysis method used was the multiple linier regression method. The result of the research prove that human resources competence and whistleblowing have no effect on preventing fraud in village financial management, while morality and internal control systems have a positive effect on prevention fraud in village financial management at the Village Government in Kapanewon Tempel.

Keywords: Human Resource Competence; Morality; Internal Control System; Whistleblowing; and Final Prevention In Village Financial Management.

Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue?

2023-05-29T16:08:18+00:00

Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.

The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning

2023-09-13T05:46:17+00:00

The aim of this study is to examine how religion may help students overcome the effects of technostress, which heightens students' propensity for academic dishonesty during online learning. First, this study uses the self-determination theory (SDT) to describe the function of religion. We confirm that student’s technostress increases academic fraud during online learning using structural equation modelling (SEM). The study concludes that during hybrid learning, students with strong religiosity are more intrinsically motivated to prevent academic fraud than are students with low motivation. Students must be extremely motivated, confident in their cognitive flow, and convinced that using ICT won't cause them to engage in dysfunctional behavior in order to successfully adopt a virtual face-to-face application or learning management system in education. The study's last finding is that students' cognition can boost their positive emotion.

Intelectual Capital, Green Accounting, And Company Performance With The Manufacturing Company

2023-10-02T02:19:13+00:00

This study aims to determine the application of Intelectual Capital green accounting, and company performance with the Manufacturing Company . This research uses quantitative research. The population in this study are mining companies listed on the Manufacturing Company for 2021-2023. The sampling technique used in this study used purposive sampling . The number of companies sampled in this study were 40 companies. The type of data used is secondary data, namely in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official websites of related companies. The dependent variable used in this study is Company Performance. Meanwhile, the independent variables use intelectual capital and green accounting. The data analysis method used is panel data regression analysis with the help of the SPSS application program. The results of this study indicate that intelectual Capital and green accounting have a positive and significant effect on company performance.

Analysis of the Level of E-Government Implementation and Factors That Influence It (Empirical Study of Regional Government in Central Java)

2023-10-04T04:26:22+00:00

The new public management is an attempt by the government to improve public accountability, transparency, and more effective and efficient performance. The application of e-Government is an innovation by local governments to realize the achievement of new public management. Not only has the aim of transparency and accountability, the use of the e-Government application system is also expected to be able to improve the performance of local governments with the principle of value for money. The purpose of this study is to analyze the factors that influence the implementation of e-Government in the Regional Government of Central Java and the relationship of each of these factors to the implementation of e-Government. The research was conducted using quantitative research methods with data analysis using EViews. The results show that local revenue (PAD) has a positive effect on the level of implementation of e-Government, spending capital has no effect on e-Government implementation, local government financing has a positive effect on e-Government implementation, regional per capita income (PDRB) has no effect on implementation e-Government, the level of public education has no effect on e-Government, and the population has no effect on the implementation of e-Government.

The Role of Political Factors, Leadership and Human Resource Quality on Budgeting Conflict Management in Local Government

2023-09-29T03:24:06+00:00

Abstract: This study aims to provide empirical evidence of the influence of political factors, leadership and the quality of human resources on budgetary conflict management. The population in this study were all members of the Regional House of Representatives (DPRD) and the Regional Government Budget Team (TAPD). This research was tested using multiple linear regression analysis. The results of the study indicate that Political Factors affect budgeting conflict management in the local government and the Quality of Human Resources has an effect on Budgeting Conflict Management. However, leadership has no effect on Budgeting Conflict Management in the local government. The limitation of this research is that in the data collection process, the information provided by respondents through questionnaires sometimes does not show the true opinion, where the results of the study are highly dependent on the results of the questionnaires distributed which allow the tendency for bias to still exist.