Forensic accounting is a branch of accounting that focuses on investigating, disclosing, and preventing fraud and illegal activities in the business environment. Its main purpose is to identify, collect, analyze and present evidence that can be used in legal proceedings. Meanwhile, an investigative audit is an approach to auditing that is focused on investigating indications of fraud or non-compliance in the financial statements or business processes of an entity. The effectiveness of implementing audit procedures in disclosing fraud involves the application of a careful and careful methodology to identify signs or evidence of fraud in the financial statements and identify signs of fraud, the auditor uses knowledge about the mode of fraud and analysis of data to identify potential indications of fraud in transactions or financial reports, among others, by using forensic techniques. Auditors can use forensic data analysis techniques, digital examinations, and interviews to gather more in-depth and accurate evidence. Carry out segregation of duties. The auditor must examine the internal control system and ensure that there is adequate segregation of duties to prevent opportunities for fraud as well as test the substance of transactions to ensure that transactions reported in the financial statements actually occur and have a valid basis, in collaboration with the forensic team. In complex cases, the auditor needs to work with a forensic team that has special expertise in fraud analysis to detect fraud and the auditor prepares a report that provides a clear description of the fraud, along with recommendations for corrective measures and fraud prevention. The results of investigative audits are used to identify opportunities for improvement in the internal control system so that fraud can be minimized. Forensic accounting and investigative auditing have an important role in helping businesses detect, address and prevent fraud through a careful and evidence-based approach, effective audit procedures can reveal potential fraud and provide guidance for necessary improvements in internal controls.
{"title":"Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure","authors":"Dedy Sudarmadi","doi":"10.36555/jasa.v7i2.2350","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2350","url":null,"abstract":"Forensic accounting is a branch of accounting that focuses on investigating, disclosing, and preventing fraud and illegal activities in the business environment. Its main purpose is to identify, collect, analyze and present evidence that can be used in legal proceedings. Meanwhile, an investigative audit is an approach to auditing that is focused on investigating indications of fraud or non-compliance in the financial statements or business processes of an entity. The effectiveness of implementing audit procedures in disclosing fraud involves the application of a careful and careful methodology to identify signs or evidence of fraud in the financial statements and identify signs of fraud, the auditor uses knowledge about the mode of fraud and analysis of data to identify potential indications of fraud in transactions or financial reports, among others, by using forensic techniques. Auditors can use forensic data analysis techniques, digital examinations, and interviews to gather more in-depth and accurate evidence. Carry out segregation of duties. The auditor must examine the internal control system and ensure that there is adequate segregation of duties to prevent opportunities for fraud as well as test the substance of transactions to ensure that transactions reported in the financial statements actually occur and have a valid basis, in collaboration with the forensic team. In complex cases, the auditor needs to work with a forensic team that has special expertise in fraud analysis to detect fraud and the auditor prepares a report that provides a clear description of the fraud, along with recommendations for corrective measures and fraud prevention. The results of investigative audits are used to identify opportunities for improvement in the internal control system so that fraud can be minimized. Forensic accounting and investigative auditing have an important role in helping businesses detect, address and prevent fraud through a careful and evidence-based approach, effective audit procedures can reveal potential fraud and provide guidance for necessary improvements in internal controls.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349227","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 thesis entitled "The Effect of Professionalism and Auditor Competence on the Quality of Internal Audit Study at the Bandung Regency Housing, Settlement and Land Office" this research is a quantitative research, which aims to find out: 1) The magnitude of the influence of auditor professionalism on the quality of internal audit, 2) The magnitude of the influence of auditor competence on the quality of internal audit, and 3) The magnitude of the influence of audit quality on the quality of internal audit. The sampling technique used was the distribution of questionnaires with a total of 30 respondents.Tests conducted in this study include validity tests, reliability tests, classical assumption tests (normality tests, heteroscedasticity tests and, multicolonicity tests), simple linear regression, determination coefficient tests and t tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version The results of this study show that 1) There is an influence of auditor professionalism on the quality of internal audit. 2) There is an influence of auditor competence on the quality of internal audit. 3) There is an effect of audit quality on the quality of internal audit.
本文以“专业精神和审计师胜任力对万隆市住房、安置和土地局内部审计质量的影响研究”为题，进行了一项定量研究，旨在发现:1)审计师职业素养对内部审计质量的影响程度，2)审计师能力对内部审计质量的影响程度，3)审计质量对内部审计质量的影响程度。所采用的抽样技术是发放问卷，共有30名受访者。本研究进行的检验包括效度检验、信度检验、经典假设检验(正态性检验、异方差检验、多聚性检验)、简单线性回归检验、决定系数检验和t检验，使用SPSS (Statistical Product and Service Solutions for Windows)软件进行处理。本研究结果表明:1)审计师职业素养对内部审计质量存在影响。(2)审计师能力对内部审计质量有影响。3)审计质量对内部审计质量存在影响。
{"title":"Influence of Auditor Professionalism and Competence on the Quality of Internal Audit","authors":"Ari Bramasto, Indri Utami, Ayu Lestari","doi":"10.36555/jasa.v7i2.2318","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2318","url":null,"abstract":"This thesis entitled \"The Effect of Professionalism and Auditor Competence on the Quality of Internal Audit Study at the Bandung Regency Housing, Settlement and Land Office\" this research is a quantitative research, which aims to find out: 1) The magnitude of the influence of auditor professionalism on the quality of internal audit, 2) The magnitude of the influence of auditor competence on the quality of internal audit, and 3) The magnitude of the influence of audit quality on the quality of internal audit. The sampling technique used was the distribution of questionnaires with a total of 30 respondents.Tests conducted in this study include validity tests, reliability tests, classical assumption tests (normality tests, heteroscedasticity tests and, multicolonicity tests), simple linear regression, determination coefficient tests and t tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version The results of this study show that 1) There is an influence of auditor professionalism on the quality of internal audit. 2) There is an influence of auditor competence on the quality of internal audit. 3) There is an effect of audit quality on the quality of internal audit.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349072","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}
Many studies have examined factors influencing a company's financial performance. Some previous studies, showed inconsistent results on diversification variables, research and development intensity, and the ownership structure of the dependent variable of the company's financial performance. This research aims to examine both simultaneously and partially the variables of a diversification strategy, research and development intensity, public ownership, and institutional ownership on the company's financial performance. The financial performance used in this study is profitability. This study used a sampling technique in the form of purposive sampling. The sample in the study uses healthcare sector companies. The development of the healthcare industry in Indonesia from year to year shows potential consequences. The occurrence of a pandemic indirectly made people aware of the importance of health. Therefore, the healthcare sector is considered a promising sector and plays an essential role in driving and sustaining the national economy. The data analysis technique in this research uses panel data regression on 39 observations from 2016-2021. The empirical findings show that research and development intensity and institutional ownership significantly positively affect the company's financial performance. On the other hand, the diversification strategy has a negative effect on the company's financial performance. Meanwhile, public ownership does not affect the company's financial performance.
{"title":"Financial Performance: Diversification Strategy, Research and Development Intensity and Ownership an Empirical Study on Healthcare Industry","authors":"Anastasia Adella, Vaya Juliana Dillak","doi":"10.36555/jasa.v7i2.2187","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2187","url":null,"abstract":"Many studies have examined factors influencing a company's financial performance. Some previous studies, showed inconsistent results on diversification variables, research and development intensity, and the ownership structure of the dependent variable of the company's financial performance. This research aims to examine both simultaneously and partially the variables of a diversification strategy, research and development intensity, public ownership, and institutional ownership on the company's financial performance. The financial performance used in this study is profitability. This study used a sampling technique in the form of purposive sampling. The sample in the study uses healthcare sector companies. The development of the healthcare industry in Indonesia from year to year shows potential consequences. The occurrence of a pandemic indirectly made people aware of the importance of health. Therefore, the healthcare sector is considered a promising sector and plays an essential role in driving and sustaining the national economy. The data analysis technique in this research uses panel data regression on 39 observations from 2016-2021. The empirical findings show that research and development intensity and institutional ownership significantly positively affect the company's financial performance. On the other hand, the diversification strategy has a negative effect on the company's financial performance. Meanwhile, public ownership does not affect the company's financial performance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349215","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}
Hilda Salman Said, Sultan Muhammad Dhava, Ruri Octari Dinata
Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions. This study aims to determine the effect of political connections, leverage, audit committee gender, and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data in the form of annual financial reports from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). ) in 2017 to 2021. With a company population of 10 companies with an observation period of five years and obtained a sample data of 50 observational data. This research is quantitative. The data collection technique used purposive sampling with the logistic regression research method which was processed using SPSS software. The results of the tests that have been carried out indicate that simultaneously the variables of political connections, leverage, audit committee gender, and company size have a significant effect on audit delay. Partially, political connections, leverage, and audit committee gender have no significant effect on audit delay. Meanwhile, company size has a significant effect on audit delay.
{"title":"The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay","authors":"Hilda Salman Said, Sultan Muhammad Dhava, Ruri Octari Dinata","doi":"10.36555/jasa.v7i2.2255","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2255","url":null,"abstract":"Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions. This study aims to determine the effect of political connections, leverage, audit committee gender, and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data in the form of annual financial reports from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). ) in 2017 to 2021. With a company population of 10 companies with an observation period of five years and obtained a sample data of 50 observational data. This research is quantitative. The data collection technique used purposive sampling with the logistic regression research method which was processed using SPSS software. The results of the tests that have been carried out indicate that simultaneously the variables of political connections, leverage, audit committee gender, and company size have a significant effect on audit delay. Partially, political connections, leverage, and audit committee gender have no significant effect on audit delay. Meanwhile, company size has a significant effect on audit delay.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349220","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}
Siti Salwa Julia Septiani, Wulan Nurdiah, Resmi Ranti Rosalina
For more than one accounting period, a business will likely make use of the physical assets that make up its fixed assets, such as those used in manufacturing, transportation, office space, and other structures. Investment in fixed assets must be carefully considered because to its high value, relatively extended usage, and status as the company's primary instrument for producing money. The value of fixed assets depreciates over time, and depreciation is the process through which that decline in value is accounted for. The straight-line depreciation approach is used by many businesses since it results in consistent expenses over time periods, regardless of changes in productivity or other factors. Therefore, it is essential that owned assets be properly managed so that businesses and individuals can continue to reap the rewards of their existence. However, this is not the case with PT Sagala Group still using Microsoft Excel to record its assets and calculate depreciation. Inaccuracies in fixed asset depreciation calculations, lags in recognizing physical data, and inadequate oversight of firm assets are only some of the issues discovered in the absence of supplementary software. In light of this issue, the authors reach the conclusion that a unified system for handling the various aspects of depreciating fixed assets should be created, with Microsoft Visual Studio 2010 and Microsoft Access 2010 serving as the respective database development and management tools. In the long run, having this system in place should make business operations easier.
在一个以上的会计期间，企业可能会使用构成其固定资产的实物资产，例如用于制造、运输、办公空间和其他结构的实物资产。固定资产的投资必须仔细考虑，因为它的价值高，使用时间相对较长，是公司主要的赚钱工具。固定资产的价值随着时间的推移而贬值，而折旧是将价值的下降计入折旧的过程。许多企业都采用直线折旧法，因为无论生产率或其他因素的变化如何，它都会在一段时间内产生一致的费用。因此，必须妥善管理所拥有的资产，以便企业和个人能够继续获得其存在的回报。但是，PT Sagala Group仍然使用Microsoft Excel记录其资产并计算折旧，情况并非如此。在没有补充软件的情况下，发现了固定资产折旧计算不准确、识别实物数据滞后以及对企业资产监管不足等问题。针对这一问题，笔者认为应该建立一个统一的系统来处理固定资产折旧的各个方面，以Microsoft Visual Studio 2010和Microsoft Access 2010作为各自的数据库开发和管理工具。从长远来看，拥有这个系统应该会使业务操作更容易。
{"title":"Design of Fixed Assets Depreciation Accounting Information System with the Straight Line Method Using Microsoft Visual Studio 2010 at PT Sagala Group","authors":"Siti Salwa Julia Septiani, Wulan Nurdiah, Resmi Ranti Rosalina","doi":"10.36555/jasa.v7i2.2193","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2193","url":null,"abstract":"For more than one accounting period, a business will likely make use of the physical assets that make up its fixed assets, such as those used in manufacturing, transportation, office space, and other structures. Investment in fixed assets must be carefully considered because to its high value, relatively extended usage, and status as the company's primary instrument for producing money. The value of fixed assets depreciates over time, and depreciation is the process through which that decline in value is accounted for. The straight-line depreciation approach is used by many businesses since it results in consistent expenses over time periods, regardless of changes in productivity or other factors. Therefore, it is essential that owned assets be properly managed so that businesses and individuals can continue to reap the rewards of their existence. However, this is not the case with PT Sagala Group still using Microsoft Excel to record its assets and calculate depreciation. Inaccuracies in fixed asset depreciation calculations, lags in recognizing physical data, and inadequate oversight of firm assets are only some of the issues discovered in the absence of supplementary software. In light of this issue, the authors reach the conclusion that a unified system for handling the various aspects of depreciating fixed assets should be created, with Microsoft Visual Studio 2010 and Microsoft Access 2010 serving as the respective database development and management tools. In the long run, having this system in place should make business operations easier.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349223","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 aims of this reseach to find out how the Totosan village government collects PBB P2. Researchers collected research data using observation, interviews, and documentation, which conducted in-depth interviews with 5 informants. Data analysis through the stages of reduction, presentation, conclusion drawing and verification as well as ethnomethodological analysis with the help of NVivo R1 software. The method of PBB P2 collection carried out in Totosan Village is conditional on the value of local wisdom, where tax collection is carried out by (1) visiting the taxpayer directly; (2) provide education about PBB P2; and (3) provide solutions to problems related to P2 PBB collection and provide services in the P2 PBB payment process. In addition, village officials who have this task emphasized that they came to submit SPPT not to collect taxes, so that it seemed as if village officials were officers who collected taxes, even though they were only facilitators who submitted SPPT PBB P2. This study implies the theory that many ways of collecting taxes do not have to rely on existing legal rules because they create fear for taxpayers. Therefore, in ways that are local wisdom as a new alternative in tax collection.
本研究的目的是了解Totosan村政府如何收取PBB P2。研究人员采用观察法、访谈法和文献法收集研究数据，并对5名被调查者进行了深度访谈。在NVivo R1软件的帮助下，通过还原、呈现、得出结论、验证等阶段对数据进行分析，并进行人种方法学分析。Totosan村开展的PBB P2征税方式以地方智慧的价值为前提，通过(1)直接走访纳税人进行征税;(2)提供PBB P2的教育;(3)提供P2 PBB催收相关问题的解决方案，提供P2 PBB支付过程中的服务。此外，负责这项任务的村官强调，他们是来提交SPPT而不是来收税的，这样一来，村官就好像是收税的官员一样，实际上他们只是提交SPPT PBB P2的调解人。这项研究暗示了一种理论，即许多征税方式不必依赖现有的法律规则，因为它们给纳税人带来了恐惧。因此，以地方智慧的方式作为税收征管的新选择。
{"title":"Ethnomethodology: Land and Building Tax (PBB) Collection in Totosan Village","authors":"Nosain Norsain, Moh. Faisol","doi":"10.36555/jasa.v7i2.2107","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2107","url":null,"abstract":"The aims of this reseach to find out how the Totosan village government collects PBB P2. Researchers collected research data using observation, interviews, and documentation, which conducted in-depth interviews with 5 informants. Data analysis through the stages of reduction, presentation, conclusion drawing and verification as well as ethnomethodological analysis with the help of NVivo R1 software. The method of PBB P2 collection carried out in Totosan Village is conditional on the value of local wisdom, where tax collection is carried out by (1) visiting the taxpayer directly; (2) provide education about PBB P2; and (3) provide solutions to problems related to P2 PBB collection and provide services in the P2 PBB payment process. In addition, village officials who have this task emphasized that they came to submit SPPT not to collect taxes, so that it seemed as if village officials were officers who collected taxes, even though they were only facilitators who submitted SPPT PBB P2. This study implies the theory that many ways of collecting taxes do not have to rely on existing legal rules because they create fear for taxpayers. Therefore, in ways that are local wisdom as a new alternative in tax collection.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349230","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}
Pub Date : 2023-06-30DOI: 10.36085/jakta.v4i1.5376
Popi Widiyanti, Ummul Khair, Zufiyardi Zufiyardi
Penelitian ini bertujuan untuk mengetahui penerapan green accounting berbasis University Social Responsibility (USR) di Universitas Muhammadiyah Bengkulu. Jenis penelitian yang digunakan oleh peneliti yaitu menggunakan jenis penelitian deskriptif kuantitatif. Dengan mendeskripsikan disertai dengan data statistik bagaimana penerapan University Social Responsibility (USR) yang diterapkan oleh Universitas Muhammadiyah Bengkulu. Populasi yang dipilih dalam penelitian ini adalah para karyawan di Universitas Muhammadiyah Bengkulu. Dalam penelitian ini juga memilih beberapa dari kalangan mahasiswa yang berada dalam organisasi di Universitas Muhammadiyah Bengkulu. Pada penelitian ini data diperoleh dengan menggunakan kuesioner. Teknik pengumpulan data menggunakan metode purposive sampling. Dengan total sampel yang ada didalam penelitian ini berjumlah 88 orang. Namun setelah dilakukan pengambilan kembali kuesioner, tidak semua dapat kembali. Sehingga peneliti hanya mendapatkan total 79 kuesioner yang telah terisi. Hasil penelitian ini menunjukan bahwa: 1) Environmental awareness pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu pada kecenderungan kategori cukup baik dengan nilai rata-rata sebesar 3.21. 2) Environmental invovement pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu pada kecenderungan kategori cukup baik yaitu dengan nilai rata-rata sebesar 3.30. 3) Environmental reporting pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu pada kecenderungan kategori cukup baik dengan nilai rata-rata yaitu sebesar 3.26. 4) Environmental audit pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu juga pada kecenderungan cukup baik, yaitu sebesar 2.73 Kata Kunci : green accounting, university social responsibility (USR), environmental awareness, environmental involvement, environmental reporting, environmental audit
{"title":"PENERAPAN GREEN ACCOUNTING BERBASIS UNIVERSITY SOCIAL RESPONSIBILITY (USR) PADA UNIVERSITAS MUHAMMADIYAH BENGKULU","authors":"Popi Widiyanti, Ummul Khair, Zufiyardi Zufiyardi","doi":"10.36085/jakta.v4i1.5376","DOIUrl":"https://doi.org/10.36085/jakta.v4i1.5376","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui penerapan green accounting berbasis University Social Responsibility (USR) di Universitas Muhammadiyah Bengkulu. Jenis penelitian yang digunakan oleh peneliti yaitu menggunakan jenis penelitian deskriptif kuantitatif. Dengan mendeskripsikan disertai dengan data statistik bagaimana penerapan University Social Responsibility (USR) yang diterapkan oleh Universitas Muhammadiyah Bengkulu. Populasi yang dipilih dalam penelitian ini adalah para karyawan di Universitas Muhammadiyah Bengkulu. Dalam penelitian ini juga memilih beberapa dari kalangan mahasiswa yang berada dalam organisasi di Universitas Muhammadiyah Bengkulu. Pada penelitian ini data diperoleh dengan menggunakan kuesioner. Teknik pengumpulan data menggunakan metode purposive sampling. Dengan total sampel yang ada didalam penelitian ini berjumlah 88 orang. Namun setelah dilakukan pengambilan kembali kuesioner, tidak semua dapat kembali. Sehingga peneliti hanya mendapatkan total 79 kuesioner yang telah terisi. Hasil penelitian ini menunjukan bahwa: 1) Environmental awareness pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu pada kecenderungan kategori cukup baik dengan nilai rata-rata sebesar 3.21. 2) Environmental invovement pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu pada kecenderungan kategori cukup baik yaitu dengan nilai rata-rata sebesar 3.30. 3) Environmental reporting pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu pada kecenderungan kategori cukup baik dengan nilai rata-rata yaitu sebesar 3.26. 4) Environmental audit pada penerapan green accounting berbasis university social responsibility di Universitas Muhammadiyah Bengkulu juga pada kecenderungan cukup baik, yaitu sebesar 2.73 Kata Kunci : green accounting, university social responsibility (USR), environmental awareness, environmental involvement, environmental reporting, environmental audit","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365673","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}
Pub Date : 2023-06-30DOI: 10.36085/jakta.v4i1.5477
Subandrio Subandrio, Dharma Setiawan, Chairul Suhendra, Amir Mukadar, Zuriah Zuriah
Persepsi guru dan wali murid terhadap bank syariah cukup beragam, baik mengenai bunga bank, sistem bagi hasil, jual beli dan sewa, serta perilaku yang muncul karena berbagai alasan. Perkembangan bank syariah perlu mendapat perhatian dari semua pihak yang terlibat, baik akademisi maupun praktisi demi pengembangan bank syariah di masa mendatang. Populasi dalam penelitian ini adalah kepala sekolah dan guru PAUD BungaMurni. Sampel penelitian ini adalah wali siswa PAUD BungaMurni. Penelitian ini merupakan penelitian kualitatif yaitu penelitian yang dilakukan di lapangan untuk memperoleh data-data yang diperlukan dan penelitian yang objeknya mengenai gejala atau peristiwa yang terjadi pada suatu kelompok masyarakat. Persepsi negatif guru dan wali murid PAUD Bunga Murni menyebabkan kurangnya minat menjadi nasabah bank syariah. Selain itu persepsi guru dan wali murid masih sangat rendah dalam mengenal produk perbankan syariah, hal ini disebabkan kurangnya sosialisasi dan promosi dari bank syariah, sehingga banyak pihak dari masyarakat yang belum memutuskan untuk menggunakan atau bertransaksi di bank Islam. Kata Kunci: Persepsi, Guru dan Wali Murid, Bank Syariah
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Pub Date : 2023-06-30DOI: 10.36085/jakta.v4i1.5276
Azra Ramizah, Erna Widiastuty, Rahmat Febrianto
Penelitian ini bertujuan untuk mensintesis pengembangan penelitian empiris tentang determinan yang mempengaruhi kecurangan akuntansi. Penipuan adalah tindakan yang disengaja dari individu atau kelompok yang berdampak pada informasi yang dihasilkan oleh perusahaan. Selain itu, penipuan menyebabkan kerugian bagi entitas atau pihak lain yang berkepentingan dengan perusahaan. Dalam menangani masalah kecurangan akuntansi, perlu untuk mematuhi aturan akuntansi. Aturan akuntansi akan memberikan pedoman bagi manajemen bagaimana melakukan kegiatan akuntansi dengan baik sehingga menghasilkan laporan keuangan yang efektif dan mampu menghasilkan informasi yang andal dan akurat kepada pihak yang berkepentingan. Penelitian ini menggunakan metode Systematic Literature Review (SLR). Tinjauan literatur sistematis ini dilakukan dengan mengumpulkan artikel yang diterbitkan di jurnal nasional dan internasional pada tahun 2016 – 2022. Pengumpulan artikel dilakukan menggunakan Google Scholar dan ResearchGate. Dalam penelitian ini artikel diklasifikasikan berdasarkan tahun, jumlah penulis, metode penelitian, teknik pengumpulan data, teknik analisis data, dan variabel penelitian yang digunakan. Hasil penelitian menunjukkan bahwa topik ini paling banyak dipublikasikan pada tahun 2018 dengan 4 artikel. Penulis terbanyak berasal dari Jurnal Akuntansi dan Keuangan dan Jurnal Online Mahasiswa Ekonomi (13%). Metode paling banyak digunakan adalah Kuantitatif, dengan melakukan analisis regresi linier berganda, variabel paling banyak digunakan adalah sistem pengendalian internal, moralitas individu, kepatuhan terhadap aturan akuntansi, dan asimetri informasi. Kata kunci: Jurnal Nasional Dan Internasional; Penipuan Akuntansi; Tinjauan Literatur Sistematis; Audit
{"title":"DETERMINAN KECURANGAN AKUNTANSI STUDI LITERATUR REVIEW (2016-2020)","authors":"Azra Ramizah, Erna Widiastuty, Rahmat Febrianto","doi":"10.36085/jakta.v4i1.5276","DOIUrl":"https://doi.org/10.36085/jakta.v4i1.5276","url":null,"abstract":"Penelitian ini bertujuan untuk mensintesis pengembangan penelitian empiris tentang determinan yang mempengaruhi kecurangan akuntansi. Penipuan adalah tindakan yang disengaja dari individu atau kelompok yang berdampak pada informasi yang dihasilkan oleh perusahaan. Selain itu, penipuan menyebabkan kerugian bagi entitas atau pihak lain yang berkepentingan dengan perusahaan. Dalam menangani masalah kecurangan akuntansi, perlu untuk mematuhi aturan akuntansi. Aturan akuntansi akan memberikan pedoman bagi manajemen bagaimana melakukan kegiatan akuntansi dengan baik sehingga menghasilkan laporan keuangan yang efektif dan mampu menghasilkan informasi yang andal dan akurat kepada pihak yang berkepentingan. Penelitian ini menggunakan metode Systematic Literature Review (SLR). Tinjauan literatur sistematis ini dilakukan dengan mengumpulkan artikel yang diterbitkan di jurnal nasional dan internasional pada tahun 2016 – 2022. Pengumpulan artikel dilakukan menggunakan Google Scholar dan ResearchGate. Dalam penelitian ini artikel diklasifikasikan berdasarkan tahun, jumlah penulis, metode penelitian, teknik pengumpulan data, teknik analisis data, dan variabel penelitian yang digunakan. Hasil penelitian menunjukkan bahwa topik ini paling banyak dipublikasikan pada tahun 2018 dengan 4 artikel. Penulis terbanyak berasal dari Jurnal Akuntansi dan Keuangan dan Jurnal Online Mahasiswa Ekonomi (13%). Metode paling banyak digunakan adalah Kuantitatif, dengan melakukan analisis regresi linier berganda, variabel paling banyak digunakan adalah sistem pengendalian internal, moralitas individu, kepatuhan terhadap aturan akuntansi, dan asimetri informasi. Kata kunci: Jurnal Nasional Dan Internasional; Penipuan Akuntansi; Tinjauan Literatur Sistematis; Audit","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365802","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}
Penelitian ini bertujuan untuk mengetahui Penggunaan Sistem Informasi Akuntansi dan Penerapan Pencatatan Akuntansi Pada UMKM Usaha Kayu UD Mandiri di Kecamatan Air Besi Bengkulu Utara. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif sampel dalam penelitian ini adalah UD Mandiri di Kecamatan Air Besi Bengkulu Utara. Teknik pengumpulan data yang digunakan yaitu Wawancara, Dokumentasi dan Observasi. Hasil Penelitian ini menunjukan 1) Laporan keuangan yang disusun oleh UD. Mandiri masih sangatlah sederhana dan simpel. Laporan keuangan yang disusun masih secara manual dan sebatas pengetahan yang dimiliki oleh pemilik usaha. UD. Mandiri hanya mencatat laporan keuangan berupa penjualan dan biaya-biaya namun tidak semua laporan keuangan dan data masih dicatat menjadi satu akun. 2) Laporan keuangan yang disusun oleh UD. Mandiri belum disusun sesuai dengan SAK EMKM, sehingga perlu dilakukan adanya penyusunan dan penyajian laporan keuangan yang sesuai dengan SAK EMKM. Penyusunan dan penyajian laporan keuangan yang sesuai dengan SAK EMKM dimulai dengan cara mengumpulkan data, menganalisis data, dan kemudian membuat laporan keuangan yang dimulai dengan cara menyusun Laporan Posisi Keuangan, Laporan Laba Rugi, dan kemudian menyususn Catatan Atas Laporan Keuangan. Kata kunci: Sistem Informasi Akuntansi, Pencatatan Akuntansi, SAK EMKM
{"title":"ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN PENERAPAN PENCATATAN AKUNTANSI PADA UMKM USAHA KAYU UD MANDIRI DI KECAMATAN AIR BESI","authors":"Mandala Putra, Hesti Setiorini, Furqonti Ranidiah, Desi Fitria, Budi Astuti","doi":"10.36085/jakta.v4i1.5396","DOIUrl":"https://doi.org/10.36085/jakta.v4i1.5396","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui Penggunaan Sistem Informasi Akuntansi dan Penerapan Pencatatan Akuntansi Pada UMKM Usaha Kayu UD Mandiri di Kecamatan Air Besi Bengkulu Utara. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif sampel dalam penelitian ini adalah UD Mandiri di Kecamatan Air Besi Bengkulu Utara. Teknik pengumpulan data yang digunakan yaitu Wawancara, Dokumentasi dan Observasi. Hasil Penelitian ini menunjukan 1) Laporan keuangan yang disusun oleh UD. Mandiri masih sangatlah sederhana dan simpel. Laporan keuangan yang disusun masih secara manual dan sebatas pengetahan yang dimiliki oleh pemilik usaha. UD. Mandiri hanya mencatat laporan keuangan berupa penjualan dan biaya-biaya namun tidak semua laporan keuangan dan data masih dicatat menjadi satu akun. 2) Laporan keuangan yang disusun oleh UD. Mandiri belum disusun sesuai dengan SAK EMKM, sehingga perlu dilakukan adanya penyusunan dan penyajian laporan keuangan yang sesuai dengan SAK EMKM. Penyusunan dan penyajian laporan keuangan yang sesuai dengan SAK EMKM dimulai dengan cara mengumpulkan data, menganalisis data, dan kemudian membuat laporan keuangan yang dimulai dengan cara menyusun Laporan Posisi Keuangan, Laporan Laba Rugi, dan kemudian menyususn Catatan Atas Laporan Keuangan. Kata kunci: Sistem Informasi Akuntansi, Pencatatan Akuntansi, SAK EMKM","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365803","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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