Penelitian ini ditujukan untuk mengetahui permasalahan yang akibatkan oleh keberadaan cryptocurrency dan bagaimana cara mengatasinya. Penggunaan berbagai literatur dari jurnal sebelumnya ditambahkan sebagai kajian kritis terhadap permasalahan yang ada. Penggunaan regulasi merupakan salah satu bentuk pemecahan masalah yang muncul. Perkembangan cryptocurrency semakin cepat, dan kehadirannya diakui secara global. Hasil dari penelitian ini adalah terdapat beberapa peraturan yang mengatur tentang transaksi cryptocurrency namun masih perlu adanya pengaturan teknologi yang lebih menekankan pada keamanan penggunaannya. Keseimbangan antara regulasi dan norma dalam transaksi cryptocurrency juga sangat diperlukan untuk mendukung perkembangan cryptocurrency. Jika salah satu konteks ini hilang, pengguna cryptocurrency akan merasa tidak nyaman, pengguna akan cenderung menghindari transaksi cryptocurrency dan cryptocurrency secara bertahap akan dilupakan.
{"title":"Pandangan sebelah mata tentang diskusi Akuntansi Uang Kripto (Cryptocurrency Accounting) di Indonesia","authors":"S. Hartanto, Berlina Yudha Pratiwi, Arisona Ahmad","doi":"10.31328/jopba.v3i1.226","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.226","url":null,"abstract":"Penelitian ini ditujukan untuk mengetahui permasalahan yang akibatkan oleh keberadaan cryptocurrency dan bagaimana cara mengatasinya. Penggunaan berbagai literatur dari jurnal sebelumnya ditambahkan sebagai kajian kritis terhadap permasalahan yang ada. Penggunaan regulasi merupakan salah satu bentuk pemecahan masalah yang muncul. Perkembangan cryptocurrency semakin cepat, dan kehadirannya diakui secara global. Hasil dari penelitian ini adalah terdapat beberapa peraturan yang mengatur tentang transaksi cryptocurrency namun masih perlu adanya pengaturan teknologi yang lebih menekankan pada keamanan penggunaannya. Keseimbangan antara regulasi dan norma dalam transaksi cryptocurrency juga sangat diperlukan untuk mendukung perkembangan cryptocurrency. Jika salah satu konteks ini hilang, pengguna cryptocurrency akan merasa tidak nyaman, pengguna akan cenderung menghindari transaksi cryptocurrency dan cryptocurrency secara bertahap akan dilupakan.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"164 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123163241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Local government financial performance is the achievement of policies drawn up over a certain period, measured by the financial system in accordance with the law. The purpose of the study was to determine and understand the effect of spending growth, local revenue, legislative measures, and balancing funds on the financial performance of local governments in East Java Province as measured by the effectiveness and efficiency of revenue and expenditure budget absorption. The sample of this research is districts and cities in East Java Province during the 2015- 2019 period. Statistical analysis techniques are multiple linear regression and saturated sampling method. The results showed that the growth of spending, local revenue, legislative size, had no effect on the financial performance of local governments by measuring the effectiveness of the absorption of the revenue budget, while the balancing fund had an effect on the financial performance of local governments by measuring the effectiveness of the absorption of the revenue budget. The results of the research on spending growth affect the financial performance of local governments using efficient measurements, while local revenue, legislative measures, and balancing funds do not affect the financial performance of local governments using efficient measurements.
{"title":"Pengaruh Pertumbuhan Belanja, Pendapatan Asli Daerah, Ukuran Legislatif, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah","authors":"Indrani Nuzul Fauziyah, Diah Ekaningtias","doi":"10.31328/jopba.v3i1.224","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.224","url":null,"abstract":"Local government financial performance is the achievement of policies drawn up over a certain period, measured by the financial system in accordance with the law. The purpose of the study was to determine and understand the effect of spending growth, local revenue, legislative measures, and balancing funds on the financial performance of local governments in East Java Province as measured by the effectiveness and efficiency of revenue and expenditure budget absorption. The sample of this research is districts and cities in East Java Province during the 2015- 2019 period. Statistical analysis techniques are multiple linear regression and saturated sampling method. The results showed that the growth of spending, local revenue, legislative size, had no effect on the financial performance of local governments by measuring the effectiveness of the absorption of the revenue budget, while the balancing fund had an effect on the financial performance of local governments by measuring the effectiveness of the absorption of the revenue budget. The results of the research on spending growth affect the financial performance of local governments using efficient measurements, while local revenue, legislative measures, and balancing funds do not affect the financial performance of local governments using efficient measurements.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121802937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Keterbatasan dan kelemahan yang ada di UMKM menunjukkan bahwa kelemahan dan ketidakmampuan untuk menyediakan dan menggunakan informasi akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi pelaku usaha mikro kecil dan menengah, pengetahuan akuntansi, literasi keuangan dan ekspektasi usaha terhadap penggunaan informasi akuntansi. Jenis Penelitian adalah deskriptif kuantitatif dengan mendeskripsikan data primer yang diperoleh langsung dari responden penelitian yaitu para pelaku usaha UMKM jenis industri di Kabupaten Ponorogo sebanyak 150 UMKM. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan kuisioner. Hasil penelitian menunjukkan, (1) Persepsi pelaku usaha mikro kecil dan menengah berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (2) Pengetahuan akuntansi berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (3) Literasi keuangan berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (4) Ekspektasi usaha berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (5) Secara simultan variabel persepsi pelaku usaha mikro kecil menengah tentang akuntansi, pengetahuan akuntansi, literasi keuangan dan ekspektasi usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi di Kabupaten Ponorogo.
{"title":"Persepsi Pelaku Usaha Mikro Kecil Menengah, Pengetahuan Akuntansi, Literasi Keuangan dan Ekspektasi Usaha Terhadap Penggunaan Informasi Akuntansi","authors":"Nuzulul Rahmayanti, Khusnatul Zulfa Wafirotin, Iin Wijayanti","doi":"10.31328/jopba.v3i1.285","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.285","url":null,"abstract":"Keterbatasan dan kelemahan yang ada di UMKM menunjukkan bahwa kelemahan dan ketidakmampuan untuk menyediakan dan menggunakan informasi akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi pelaku usaha mikro kecil dan menengah, pengetahuan akuntansi, literasi keuangan dan ekspektasi usaha terhadap penggunaan informasi akuntansi. Jenis Penelitian adalah deskriptif kuantitatif dengan mendeskripsikan data primer yang diperoleh langsung dari responden penelitian yaitu para pelaku usaha UMKM jenis industri di Kabupaten Ponorogo sebanyak 150 UMKM. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan kuisioner. Hasil penelitian menunjukkan, (1) Persepsi pelaku usaha mikro kecil dan menengah berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (2) Pengetahuan akuntansi berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (3) Literasi keuangan berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (4) Ekspektasi usaha berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. (5) Secara simultan variabel persepsi pelaku usaha mikro kecil menengah tentang akuntansi, pengetahuan akuntansi, literasi keuangan dan ekspektasi usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi di Kabupaten Ponorogo. \u0000 ","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114822310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study entitled "Understanding And Careful About The Implementation Of Green Accounting (Puskesmas Bluto)" is a study that aims to find out how the understanding and concern for the application of Green Accounting as a form or effort to reduce the impact on the environment caused by operational activities. Bluto then before and after the implementation of Green Accounting. This research was conducted at the Community Health Center, Bluto District, this type of research is a qualitative-descriptive research. The data sources were obtained through interviews with informants and the results of observations and then to test the validity of the data using triangulation of data sources and theories. The results of this study are (1) understanding and concern for the application of Green Accounting has been done well, it can be seen from the activities carried out by the Bluto Health Center in reducing the existing environmental impacts such as managing waste properly. (2) environmental costs arising from the operational activities of the puskesmas are recognized using the accrual basis method, then in measuring environmental costs using the previous budget realization (Historical Cost), and for requests for environmental costs, they must submit a RUK (Proposed Activity Plan) 1 year earlier and the following year must make an RPK (Activity Implementation Plan). (3) reporting prior to the application of Green Accounting at the Bluto Health Center, which has not made a special reporting presentation, where the environmental costs incurred are recognized as expenses and included in the operational report but after the application of Green Accounting the Bluto Health Center is able to present special financial reports on environmental costs and can already identify the environmental costs that arise at the Bluto Health Center.
本研究题为“理解和注意绿色会计的实施(Puskesmas Bluto)”是一项研究，旨在了解如何理解和关注绿色会计作为一种形式或努力的应用，以减少经营活动对环境造成的影响。然后布鲁托前后实施绿色会计。本研究在布鲁托区社区卫生中心进行，这种类型的研究是一种定性描述性研究。通过对举报人的访谈和观察结果获得数据来源，然后使用数据源和理论的三角测量来检验数据的有效性。本研究的结果是:(1)对绿色会计的应用有了很好的理解和关注，这可以从Bluto健康中心在减少现有环境影响方面开展的活动中看出，例如妥善管理废物。(2)企业经营活动产生的环境成本采用权责发生制方法确认，然后在使用以前的预算实现(历史成本)测量环境成本时，对于环境成本的请求，他们必须提前一年提交RUK(拟议活动计划)，下一年必须制定RPK(活动实施计划)。(3)在Bluto Health Center应用绿色会计之前的报告，Bluto Health Center没有做特别的报告列报，其中发生的环境成本被确认为费用并包括在运营报告中，但在应用绿色会计之后，Bluto Health Center能够就环境成本提出特别的财务报告，并且已经可以确定Bluto Health Center产生的环境成本。
{"title":"Pemahaman Dan Kepedulian Penerapan Green Accounting Pada Puskesmas Kecamatan Bluto Kabupaten Sumenep","authors":"Dicky Wahyudi, Syahril, Rusnani","doi":"10.31328/jopba.v3i1.222","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.222","url":null,"abstract":"This study entitled \"Understanding And Careful About The Implementation Of Green Accounting (Puskesmas Bluto)\" is a study that aims to find out how the understanding and concern for the application of Green Accounting as a form or effort to reduce the impact on the environment caused by operational activities. Bluto then before and after the implementation of Green Accounting. This research was conducted at the Community Health Center, Bluto District, this type of research is a qualitative-descriptive research. The data sources were obtained through interviews with informants and the results of observations and then to test the validity of the data using triangulation of data sources and theories. The results of this study are (1) understanding and concern for the application of Green Accounting has been done well, it can be seen from the activities carried out by the Bluto Health Center in reducing the existing environmental impacts such as managing waste properly. (2) environmental costs arising from the operational activities of the puskesmas are recognized using the accrual basis method, then in measuring environmental costs using the previous budget realization (Historical Cost), and for requests for environmental costs, they must submit a RUK (Proposed Activity Plan) 1 year earlier and the following year must make an RPK (Activity Implementation Plan). (3) reporting prior to the application of Green Accounting at the Bluto Health Center, which has not made a special reporting presentation, where the environmental costs incurred are recognized as expenses and included in the operational report but after the application of Green Accounting the Bluto Health Center is able to present special financial reports on environmental costs and can already identify the environmental costs that arise at the Bluto Health Center.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116820994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Masjid merupakan salah satu bentuk organisasi nirlaba yang berfokus pada bidang keagamaan. Bentuk pengelolaan keuangan masjid menjadi hal yang sangat penting dilakukan oleh pengurus, mengingat dana masjid sendiri berasal dari para jamaah sehingga perputaran keuangan masjid juga harus dipertanggung jawabkan secara terbuka. Penelitian ini bertujuan untuk mengetahui bagaimana bentuk akuntabilitas dan transparansi yang diterapkan didalam Masjid Sabilillah Malang. Hasil dari penelitian ini menunjukkan bahwasannya Masjid Sabilillah telah menerapkan beberapa bentuk akuntabilitas dan juga transparansi, mulai dari bentuk perencanaan, pelaksanaan hingga pertanggung jawaban keuangan sudah dilakukan secara terbuka dihadapan para jamaah dan juga pimpinan. Namun terkait dengan laporan keuangan yang dibuat masih belum berpedoman pada ISAK 35 dan masih mengacu pada standar yang lama.
{"title":"Akuntabilitas Dan Transparansi Laporan Keuangan Pada Masjid Sabilillah Di Kota Malang Berdasarkan ISAK 35","authors":"Novita Alaika Sari, Ana Sopanah, Dwi Anggarani","doi":"10.31328/jopba.v3i1.223","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.223","url":null,"abstract":"Masjid merupakan salah satu bentuk organisasi nirlaba yang berfokus pada bidang keagamaan. Bentuk pengelolaan keuangan masjid menjadi hal yang sangat penting dilakukan oleh pengurus, mengingat dana masjid sendiri berasal dari para jamaah sehingga perputaran keuangan masjid juga harus dipertanggung jawabkan secara terbuka. Penelitian ini bertujuan untuk mengetahui bagaimana bentuk akuntabilitas dan transparansi yang diterapkan didalam Masjid Sabilillah Malang. Hasil dari penelitian ini menunjukkan bahwasannya Masjid Sabilillah telah menerapkan beberapa bentuk akuntabilitas dan juga transparansi, mulai dari bentuk perencanaan, pelaksanaan hingga pertanggung jawaban keuangan sudah dilakukan secara terbuka dihadapan para jamaah dan juga pimpinan. Namun terkait dengan laporan keuangan yang dibuat masih belum berpedoman pada ISAK 35 dan masih mengacu pada standar yang lama.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115745723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tujuan dari riset ini yakni untuk mengetahui, mendeskripsi Akuntabilitas pengelolaan Alokasi Dana Desa, dan Dampak Alokasi Dana Desa Desa pada saat sebelum dan selama covid 19 di Desa Purwodadi dan narasumber penelitian ini terdiri atas Kepala Desa, Sekretaris Desa dan perwakilan warga desa Purwodadi. Teknik penelitian menggunakan deskriptif dengan pendekatan Triangulasi. Metode pengumpulan menggunakan interview, observasi, dan dokumentasi. Analisis data dilakukan dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan guna mencocokkan antar pihak terkait penelitian. Dari hasil penelitian kualitatif tentang Alokasi Dana Desa dan kebijakan desa ini, diketahui bahwa Penyusunannya yang sudah melibatkan masyarakat, dan pelaksanaannya sudah sesuai dengan aturan tentang akuntabilitas Pengelolaan Aloksi Dana Desa yang tertera dalam Pemendagri No. 20 Tahun 2018. Hasil penelitian menunjukkan bahwa Akuntabilitas pengelolaan Alokasi Dana Desa dapat meningkatkan pembangunan dan kesejahteraan masyarakat desa Purwodadi, Kecamatan Tirtoyudo, Kabupaten Malang.
{"title":"Akuntabilitas Pengelolaan Alokasi Dana Desa Sebelum dan Selama Pandemi Covid-19 Desa Purwodadi Kabupaten Malang","authors":"Yusi Krisdiana, S. Kurniawan","doi":"10.31328/jopba.v3i1.221","DOIUrl":"https://doi.org/10.31328/jopba.v3i1.221","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Tujuan dari riset ini yakni untuk mengetahui, mendeskripsi Akuntabilitas pengelolaan Alokasi Dana Desa, dan Dampak Alokasi Dana Desa Desa pada saat sebelum dan selama covid 19 di Desa Purwodadi dan narasumber penelitian ini terdiri atas Kepala Desa, Sekretaris Desa dan perwakilan warga desa Purwodadi. Teknik penelitian menggunakan deskriptif dengan pendekatan Triangulasi. Metode pengumpulan menggunakan interview, observasi, dan dokumentasi. Analisis data dilakukan dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan guna mencocokkan antar pihak terkait penelitian. Dari hasil penelitian kualitatif tentang Alokasi Dana Desa dan kebijakan desa ini, diketahui bahwa Penyusunannya yang sudah melibatkan masyarakat, dan pelaksanaannya sudah sesuai dengan aturan tentang akuntabilitas Pengelolaan Aloksi Dana Desa yang tertera dalam Pemendagri No. 20 Tahun 2018. Hasil penelitian menunjukkan bahwa Akuntabilitas pengelolaan Alokasi Dana Desa dapat meningkatkan pembangunan dan kesejahteraan masyarakat desa Purwodadi, Kecamatan Tirtoyudo, Kabupaten Malang. \u0000 \u0000 \u0000 \u0000","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126865783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of liquidity and profitability on capital structure (studies on food and beverage manufacturing companies listed on the Indonesia stock exchange for the period 2016-2019). The population in this study were 28 companies using purposive sampling method in order to obtain a sample size of 11 companies. The type of research data is quantitative data and secondary data sources taken from www.idx.com with descriptive data analysis techniques, classical assumptions, multiple linear regression analysis, the coefficient of determination (R2) of the T test and F test using SPSS 23. The results show that the liquidity variable has a significant effect on capital structure, while the profitability variable does not have a significant effect on capital structure and simultaneously the liquidity and profitability variables have a significant effect on capital structure.
{"title":"Pengaruh Likuiditas Dan Profitabilitas Terhadap Struktur Modal (Studi pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2019)","authors":"Yordania Nggengo, Khojana Hasan, Hartini PP","doi":"10.31328/jopba.v2i2.184","DOIUrl":"https://doi.org/10.31328/jopba.v2i2.184","url":null,"abstract":"This study aims to determine the effect of liquidity and profitability on capital structure (studies on food and beverage manufacturing companies listed on the Indonesia stock exchange for the period 2016-2019). The population in this study were 28 companies using purposive sampling method in order to obtain a sample size of 11 companies. The type of research data is quantitative data and secondary data sources taken from www.idx.com with descriptive data analysis techniques, classical assumptions, multiple linear regression analysis, the coefficient of determination (R2) of the T test and F test using SPSS 23. The results show that the liquidity variable has a significant effect on capital structure, while the profitability variable does not have a significant effect on capital structure and simultaneously the liquidity and profitability variables have a significant effect on capital structure.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"201 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114399073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Johan Pieter Elia Rumangun, Luciana Borolla, Titus Welerubun
This research aims to empirically test the Influence of Statutory Compliance and Internal Control Systems on the Quality of Local Government Financial Statements (LKPD). The importance of the selection of this topic is that considering the BPK opinion on the Financial Report of the Aru Islands Regency Regional Government is still desclaimer so that this study will provide an overview of several things that affect the Quality of Financial Statements of the Aru Islands Regency Regional Government. The population in the study was all employees in the Regional Device Organization in Aru Islands Regency. The sample in this study was an employee who worked in the finance department of OPD in Aru Islands Regency. Sampling techniques use purposive sampling techniques. The research method used is quantitative research methods. The results of this study show that The Compliance of Legislation and Internal Control System has a significant positive effect on the Quality of Local Government Financial Statements (LKPD).
{"title":"Pengaruh Kepatuhan Perundang-undangan dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD)","authors":"Johan Pieter Elia Rumangun, Luciana Borolla, Titus Welerubun","doi":"10.31328/jopba.v2i2.183","DOIUrl":"https://doi.org/10.31328/jopba.v2i2.183","url":null,"abstract":"This research aims to empirically test the Influence of Statutory Compliance and Internal Control Systems on the Quality of Local Government Financial Statements (LKPD). The importance of the selection of this topic is that considering the BPK opinion on the Financial Report of the Aru Islands Regency Regional Government is still desclaimer so that this study will provide an overview of several things that affect the Quality of Financial Statements of the Aru Islands Regency Regional Government. The population in the study was all employees in the Regional Device Organization in Aru Islands Regency. The sample in this study was an employee who worked in the finance department of OPD in Aru Islands Regency. Sampling techniques use purposive sampling techniques. The research method used is quantitative research methods. The results of this study show that The Compliance of Legislation and Internal Control System has a significant positive effect on the Quality of Local Government Financial Statements (LKPD).","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122729573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The impact of the COVID-19 virus pandemic is felt by the sector, including the tourism sector in Blitar City. This study analyzes the latest PMK-82/PMK.03/2021 policies related to incentives for taxpayers affected by the covid-19 virus pandemic. Drum craftsmen in the Bung Karno Tomb area are one of the targets for the implementation of this tax incentive. The results of this study turned out that the drum business actors did not take advantage of the relaxation provided by the government due to lack of understanding and lack of socialization related to these incentives. In addition, even though the times were difficult and they did not even get income, the drum craftsmen chose to continue to pay taxes because they were reluctant to follow the procedures given by the government for fear that the incentives would become a boomerang that would trap in the future related to taxes.
{"title":"IMPLEMENTASI INSENTIF PAJAK PMK-82/PMK.03/2021 KEPADA WAJIB PAJAK PERAJIN KENDANG MAKAM BUNG KARNO YANG TERDAMPAK PANDEMI VIRUS COVID-19","authors":"Cindy Getah Trisna June, Ary Yunita Anggraeni","doi":"10.31328/jopba.v2i2.180","DOIUrl":"https://doi.org/10.31328/jopba.v2i2.180","url":null,"abstract":"The impact of the COVID-19 virus pandemic is felt by the sector, including the tourism sector in Blitar City. This study analyzes the latest PMK-82/PMK.03/2021 policies related to incentives for taxpayers affected by the covid-19 virus pandemic. Drum craftsmen in the Bung Karno Tomb area are one of the targets for the implementation of this tax incentive. The results of this study turned out that the drum business actors did not take advantage of the relaxation provided by the government due to lack of understanding and lack of socialization related to these incentives. In addition, even though the times were difficult and they did not even get income, the drum craftsmen chose to continue to pay taxes because they were reluctant to follow the procedures given by the government for fear that the incentives would become a boomerang that would trap in the future related to taxes.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121055577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to analyze and determine the financial performance of the Makassar Branch Office National Pension Savings Bank during the Covid-19 Pandemic Based on the RGEC Ratio. The author's choice of topics to see the growth of a bank in the Covid-19 pandemic situation can be seen from the financial performance of the banking itself. this type of research with a descriptive research approach, using the population of BTPN Tbk bank statements, researchers using purposive sampling provided that the financial statements are posted on the Indonesian stock exchange, and during the covid 19 pandemic so that they use the 2020 financial statements. The weight or composite value can be obtained from the division of the total value of the actual composite to the total value of the ideal composite and multiplied by 100%. The calculation results that the composite value of the soundness of the bank PT. The National Pension Savings Bank in 2020 is 86%. First, the risk profile at PT. BTPN bank for the year 2020 shows “Healthy”. Second, GCG at PT. bank BTPN for the 2020 period shows “Good” Third, profitability at PT. bank BTPN for the 2020 period shows a "Very Healthy" condition. Fourth, the capital at PT. Bank BTPN for the 2020 period shows the fifth “Very Healthy” overall PT. Bank BTPN shows a very healthy condition even in the ERA of the Covid 19 Pandemic.
本研究的目的是基于RGEC比率分析和确定国民养老金储蓄银行望加锡分行在Covid-19大流行期间的财务绩效。作者选择主题来看待一家银行在新冠疫情形势下的成长，可以从银行本身的财务业绩中看出。这种类型的研究采用描述性研究方法，使用BTPN Tbk银行对账单的人口，研究人员使用有目的的抽样，前提是财务报表是在印度尼西亚证券交易所发布的，并且在covid - 19大流行期间，因此他们使用2020年的财务报表。将实际复合物的总价值除以理想复合物的总价值，再乘以100%即可得到权重或复合值。计算结果表明，2020年国民养老金储蓄银行的稳健性综合价值为86%。首先，PT. BTPN银行2020年的风险状况显示为“健康”。第二，PT. bank BTPN 2020年期间的GCG显示“良好”。第三，PT. bank BTPN 2020年期间的盈利能力显示“非常健康”。第四，2020年期间PT. Bank BTPN的资本显示出第五个“非常健康”的整体PT。即使在Covid - 19大流行的时代，银行BTPN也显示出非常健康的状况。
{"title":"Analisis Kinerja Keuangan Bank BTPN Selama Masa Pandemik Covid-19 Berdasarkan Rasio RGEC","authors":"Nur Abdi","doi":"10.31328/jopba.v2i2.181","DOIUrl":"https://doi.org/10.31328/jopba.v2i2.181","url":null,"abstract":"The purpose of this study was to analyze and determine the financial performance of the Makassar Branch Office National Pension Savings Bank during the Covid-19 Pandemic Based on the RGEC Ratio. The author's choice of topics to see the growth of a bank in the Covid-19 pandemic situation can be seen from the financial performance of the banking itself. this type of research with a descriptive research approach, using the population of BTPN Tbk bank statements, researchers using purposive sampling provided that the financial statements are posted on the Indonesian stock exchange, and during the covid 19 pandemic so that they use the 2020 financial statements. The weight or composite value can be obtained from the division of the total value of the actual composite to the total value of the ideal composite and multiplied by 100%. The calculation results that the composite value of the soundness of the bank PT. The National Pension Savings Bank in 2020 is 86%. First, the risk profile at PT. BTPN bank for the year 2020 shows “Healthy”. Second, GCG at PT. bank BTPN for the 2020 period shows “Good” Third, profitability at PT. bank BTPN for the 2020 period shows a \"Very Healthy\" condition. Fourth, the capital at PT. Bank BTPN for the 2020 period shows the fifth “Very Healthy” overall PT. Bank BTPN shows a very healthy condition even in the ERA of the Covid 19 Pandemic.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128229965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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