This study aims to investigate the impact of the hexagonal fraud theory in the detection of fraud in the financial statements of state-owned enterprises (BUMN). This study is a quantitative approach whose data comes from the company's annual financial statements published by the Indonesia Stock Exchange (IDX) using multiple regression analysis techniques. The results of the study explain that simultaneously Financial Stability (Stimulus), External Pressure (Stimulus), Nature of Industry (Opportunity), Auditor Change (Capability), Change of Directors (Rationalization), Number of CEO Images (Arrogance), and Cooperation with Government Projects (Collusion) has a positive effect in detecting fraudulent financial statements of SOEs. Partially Financial Stability, External Pressure, Nature of Industry, Change of Directors, and Cooperation with Government Projects have a positive effect in detecting fraudulent financial statements of SOEs. Changes in Auditors and the Number of CEO Images have no effect in detecting fraudulent financial statements in BUMN for the 2012-2019 period. The results of this study can provide an overview of the factors that may cause fraudulent financial statements in SOEs. It is hoped that the results of this study can provide input to interested parties in strategic decisions.
{"title":"Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach","authors":"Winwin Yadiati, Anhinta Rezwiandhari, Ramdany","doi":"10.30656/jak.v10i1.5676","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5676","url":null,"abstract":"This study aims to investigate the impact of the hexagonal fraud theory in the detection of fraud in the financial statements of state-owned enterprises (BUMN). This study is a quantitative approach whose data comes from the company's annual financial statements published by the Indonesia Stock Exchange (IDX) using multiple regression analysis techniques. The results of the study explain that simultaneously Financial Stability (Stimulus), External Pressure (Stimulus), Nature of Industry (Opportunity), Auditor Change (Capability), Change of Directors (Rationalization), Number of CEO Images (Arrogance), and Cooperation with Government Projects (Collusion) has a positive effect in detecting fraudulent financial statements of SOEs. Partially Financial Stability, External Pressure, Nature of Industry, Change of Directors, and Cooperation with Government Projects have a positive effect in detecting fraudulent financial statements of SOEs. Changes in Auditors and the Number of CEO Images have no effect in detecting fraudulent financial statements in BUMN for the 2012-2019 period. The results of this study can provide an overview of the factors that may cause fraudulent financial statements in SOEs. It is hoped that the results of this study can provide input to interested parties in strategic decisions.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114614170","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 penelitian ini adalah untuk menganalis faktor-faktor yang memengaruhi wajib pajak orang pribadi untuk menggelapan pajak. Sampel penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang memiliki Nomor Pokok Wajib Pajak. Responden penelitian ini berjumlah 60 responden yang terdiri dari 34 perempuan dan 26 laki-laki. Analisis data yang digunakan penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini adalah faktor yang memengaruhi wajib pajak orang pribadi melakukan penggelapan pajak adalah tarif pajak, keadilan pajak, dan sistem perpajakan. Sedangkan, diskriminasi pajak tidak memengaruhi wajib pajak orang pribadi untuk menggelapkan pajak
{"title":"Determinan Penggelapan Pajak: Sudut Pandang Wajib Pajak Orang Pribadi","authors":"Aliffina Tazkiyannida, Amir Hidayatulloh","doi":"10.30656/jak.v10i1.5449","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5449","url":null,"abstract":"Tujuan penelitian ini adalah untuk menganalis faktor-faktor yang memengaruhi wajib pajak orang pribadi untuk menggelapan pajak. Sampel penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang memiliki Nomor Pokok Wajib Pajak. Responden penelitian ini berjumlah 60 responden yang terdiri dari 34 perempuan dan 26 laki-laki. Analisis data yang digunakan penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini adalah faktor yang memengaruhi wajib pajak orang pribadi melakukan penggelapan pajak adalah tarif pajak, keadilan pajak, dan sistem perpajakan. Sedangkan, diskriminasi pajak tidak memengaruhi wajib pajak orang pribadi untuk menggelapkan pajak","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132529165","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}
Pada BUMN (Badan Usaha Milik Negara) di Indoensia tata kelola yang dibangun masih jauh dari prinsip GCG (Good Corporate Governance). Penelitian ini bertujuan untuk melihat bagaimana peran privatisasi terhadap tata kelola serta kinerja BUMN. Metode penelitian ini adalah Library Research dimana peneliti melakukan studi dengan mengumpulkan penelitian-penelitian terdahulu mengenai peran privatisasi pada perusahaan BUMN di Indonesia. Penelitian-penelitian terdahulu menunjukkan hasil yang berbeda-beda mengenai peran privatisasi terhadap tata kelola dan kinerja BUMN. Pada dasarnya privatisasi merupakan salah satu solusi yang bisa membuat tata kelola dan kinerja BUMN lebih baik. Peran pihak swasta sangatlah penting dalam membangun kinerja BUMN yang lebih profesional. Akan tetapi tidak selamanya privatisasi mampu membuat tata kelola dan kinerja BUMN lebih baik. Campur tangan pihak sipil dan militer yang ada di BUMN mampu menghambat perkembangan BUMN meskipun kebijakan privatisasi telah diambil. Seharusnya perusahaan BUMN sedah mulai membangun tata kelola yang baik meskipun privatisasi belum dilakukan. Alangkah lebih baik ketika perusahaan BUMN tidak lagi diganggu oleh kepentingan sipil ataupun militer sehingga mampu menjadi perusahaan yang menghasilkan kinerja yang baik dan mampu berperan dalam mendongkrak ekonomi negara.
{"title":"Langkah Privatisasi Perusahaan BUMN Di Indonesia (Library Research Di Indonesia)","authors":"Billy Adhira, Tjiptohadi Sawarjuwono","doi":"10.30656/jak.v10i1.4650","DOIUrl":"https://doi.org/10.30656/jak.v10i1.4650","url":null,"abstract":"Pada BUMN (Badan Usaha Milik Negara) di Indoensia tata kelola yang dibangun masih jauh dari prinsip GCG (Good Corporate Governance). Penelitian ini bertujuan untuk melihat bagaimana peran privatisasi terhadap tata kelola serta kinerja BUMN. Metode penelitian ini adalah Library Research dimana peneliti melakukan studi dengan mengumpulkan penelitian-penelitian terdahulu mengenai peran privatisasi pada perusahaan BUMN di Indonesia. Penelitian-penelitian terdahulu menunjukkan hasil yang berbeda-beda mengenai peran privatisasi terhadap tata kelola dan kinerja BUMN. Pada dasarnya privatisasi merupakan salah satu solusi yang bisa membuat tata kelola dan kinerja BUMN lebih baik. Peran pihak swasta sangatlah penting dalam membangun kinerja BUMN yang lebih profesional. Akan tetapi tidak selamanya privatisasi mampu membuat tata kelola dan kinerja BUMN lebih baik. Campur tangan pihak sipil dan militer yang ada di BUMN mampu menghambat perkembangan BUMN meskipun kebijakan privatisasi telah diambil. Seharusnya perusahaan BUMN sedah mulai membangun tata kelola yang baik meskipun privatisasi belum dilakukan. Alangkah lebih baik ketika perusahaan BUMN tidak lagi diganggu oleh kepentingan sipil ataupun militer sehingga mampu menjadi perusahaan yang menghasilkan kinerja yang baik dan mampu berperan dalam mendongkrak ekonomi negara.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129027603","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}
Green Finance in the banking sector is a new issue in the financial world because it is considered capable of increasing economic growth, by conserving natural resources so that economic development continues to be sustainable. This study aims to determine what factors affect financial performance in disclosing ESG items, so that company management can imply the results of this study which are expected to provide direct or indirect benefits for companies in the banking sector. The author collects independent variables related to the research, namely operational performance, financial performance, with firm value as an intervening variable. The population of this study is the banking sector companies listed on the Indonesia, Malaysia and Singapore Stock Exchanges. This study uses quantitative methods with secondary data using multivariate analysis with a structural equation modeling-partial least square (SEM-PLS) approach. The main challenge in implementing green investment is the lack of incentives from the government and stakeholders. This is indicated by the results of the H1 study; H3; H4; H6; H7 has a significant result because it has a p value below 0.05. While H2; H3; H5; H8; H9; H10 has an insignificant result because it has a p value above 0.05. Responding to the challenges of sustainable finance requires policy tools from various relevant ministries and institutions. Suggestions for future researchers are to try to re-examine using other test tools, such as SPSS or eviews.
{"title":"Trend Analysis Of ESG Disclosure On Green Finance Performance In Indonesia, Malaysia & Singapore Exchanges","authors":"Azwani Aulia, Fiona Febriyanti, Lita Permata Umi","doi":"10.30656/jak.v10i1.5439","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5439","url":null,"abstract":"Green Finance in the banking sector is a new issue in the financial world because it is considered capable of increasing economic growth, by conserving natural resources so that economic development continues to be sustainable. This study aims to determine what factors affect financial performance in disclosing ESG items, so that company management can imply the results of this study which are expected to provide direct or indirect benefits for companies in the banking sector. The author collects independent variables related to the research, namely operational performance, financial performance, with firm value as an intervening variable. The population of this study is the banking sector companies listed on the Indonesia, Malaysia and Singapore Stock Exchanges. This study uses quantitative methods with secondary data using multivariate analysis with a structural equation modeling-partial least square (SEM-PLS) approach. The main challenge in implementing green investment is the lack of incentives from the government and stakeholders. This is indicated by the results of the H1 study; H3; H4; H6; H7 has a significant result because it has a p value below 0.05. While H2; H3; H5; H8; H9; H10 has an insignificant result because it has a p value above 0.05. Responding to the challenges of sustainable finance requires policy tools from various relevant ministries and institutions. Suggestions for future researchers are to try to re-examine using other test tools, such as SPSS or eviews.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114590438","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 is to examine the effect of the tax office's service quality and the taxpayer's income on the compliance variable for paying Land and Building Tax partially and simultaneously. This type of research is classified as qualitative research that is quantified. The population in this study is the Periuk Village community listed in the tax payable notification letter (SPPT) totaling 2,172 people with a sample of 96 people. This study uses the Slovin formula as a sampling approach. Multiple regression is the data analysis approach used. The findings of this study reveal that while the quality of the tax office's service has no significant effect on compliance with Land and Building Tax, taxpayer income has a considerable favorable effect on adherence. The tax office's service quality and the taxpayer's income, either separately or in combination, significantly impact compliance with Land and Building Tax
{"title":"The Effect Of Tax Office Service Quality And Taxpayer Income On Land And Building Tax Compliance","authors":"N. Dharmayanti","doi":"10.30656/jak.v10i1.4927","DOIUrl":"https://doi.org/10.30656/jak.v10i1.4927","url":null,"abstract":"The purpose of this study is to examine the effect of the tax office's service quality and the taxpayer's income on the compliance variable for paying Land and Building Tax partially and simultaneously. This type of research is classified as qualitative research that is quantified. The population in this study is the Periuk Village community listed in the tax payable notification letter (SPPT) totaling 2,172 people with a sample of 96 people. This study uses the Slovin formula as a sampling approach. Multiple regression is the data analysis approach used. The findings of this study reveal that while the quality of the tax office's service has no significant effect on compliance with Land and Building Tax, taxpayer income has a considerable favorable effect on adherence. The tax office's service quality and the taxpayer's income, either separately or in combination, significantly impact compliance with Land and Building Tax \u0000 \u0000 ","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116180666","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 dampak pandemi Covid-19 terhadap kinerja keuangan Pemerintah Provinsi Banten Tahun Anggaran 2019–2020. Metode: Data yang digunakan dalam penelitian ini berupa data sekunder yang terdiri dari data yang berasal dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah. Pemerintah Provinsi Banten periode 2019 - 2020. Data ini diperoleh dari situs resmi PPID Provinsi Banten. Variabel yang digunakan dalam penelitian ini adalah rasio kemandirian keuangan daerah, rasio efektivitas Pendapatan Asli Daerah (PAD), rasio efisiensi belanja daerah dan rasio belanja tak terduga. Hasil penelitian ini menunjukkan bahwa rasio kemandirian finansial tergolong sedang dengan pola hubungan partisipatif. Rata-rata tingkat efektivitas PAD cukup efektif. Rata-rata tingkat efisiensi keuangan daerah tergolong efisien, dan rata-rata pengeluaran tak terduga meningkat sebesar 3,60%.
{"title":"Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pemerintah Provinsi Banten Tahun 2019 – 2020","authors":"Deviani Kusumawati","doi":"10.30656/jak.v10i1.4801","DOIUrl":"https://doi.org/10.30656/jak.v10i1.4801","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dampak pandemi Covid-19 terhadap kinerja keuangan Pemerintah Provinsi Banten Tahun Anggaran 2019–2020. Metode: Data yang digunakan dalam penelitian ini berupa data sekunder yang terdiri dari data yang berasal dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah. Pemerintah Provinsi Banten periode 2019 - 2020. Data ini diperoleh dari situs resmi PPID Provinsi Banten. Variabel yang digunakan dalam penelitian ini adalah rasio kemandirian keuangan daerah, rasio efektivitas Pendapatan Asli Daerah (PAD), rasio efisiensi belanja daerah dan rasio belanja tak terduga. Hasil penelitian ini menunjukkan bahwa rasio kemandirian finansial tergolong sedang dengan pola hubungan partisipatif. Rata-rata tingkat efektivitas PAD cukup efektif. Rata-rata tingkat efisiensi keuangan daerah tergolong efisien, dan rata-rata pengeluaran tak terduga meningkat sebesar 3,60%.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114937971","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}
A. Triyani, Wulan Budi Astuti, Suhita Whini Setyahuni, S. Putri
This study intends to examine the effect of sustainability performances on the capital structure of high-tech companies in Indonesia. High-tech companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, high-tech companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 high-tech companies in Indonesia. We identified factors that affect capital structure of high-tech companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of high-tech companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of high-tech companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. Keywords : Sustainability performances, Capital structure, CSR performances, High-tech company.
{"title":"The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia","authors":"A. Triyani, Wulan Budi Astuti, Suhita Whini Setyahuni, S. Putri","doi":"10.30656/jak.v10i1.5109","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5109","url":null,"abstract":"This study intends to examine the effect of sustainability performances on the capital structure of high-tech companies in Indonesia. High-tech companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, high-tech companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 high-tech companies in Indonesia. We identified factors that affect capital structure of high-tech companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of high-tech companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of high-tech companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. \u0000Keywords : Sustainability performances, Capital structure, CSR performances, High-tech company.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130566038","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 uses an empirical study for the Automotive and Spare Parts Subsector companies in Southeast Asia for the 2012-2019 period. The purpose of this study is to determine the analysis of Dividend Per Share (DPS), Earning Per Share (EPS) and Debt to Equity Ratio (DER) to Stock Prices moderated by Perceived Risk Shares. The data used in this study is secondary data from the Automotive and Spare Parts Sub-sector companies in Southeast Asia for the period 2012-2019. The sampling method was taken and produced 20 companies as samples. The statistical analysis used in this study is the analysis of moderated regression analysis (MRA), multiple linear regression, partial test and simultaneous test with SPSS version 21. The study concludes that all independent variables have an effect on stock prices but are not significant. Based on the results of the coefficient of determination test, the value of adjust R square is 25.2%, the remaining 74.8% is influenced by variables outside this study.
{"title":"The Effect Of Dividend Per Share , Earning Per Share & Debt To Equity Ratio On Stock Prices With Perceived Risk Of Stocks As Moderating Variables","authors":"D. Kurnia","doi":"10.30656/jak.v9i2.5108","DOIUrl":"https://doi.org/10.30656/jak.v9i2.5108","url":null,"abstract":"This study uses an empirical study for the Automotive and Spare Parts Subsector companies in Southeast Asia for the 2012-2019 period. The purpose of this study is to determine the analysis of Dividend Per Share (DPS), Earning Per Share (EPS) and Debt to Equity Ratio (DER) to Stock Prices moderated by Perceived Risk Shares. The data used in this study is secondary data from the Automotive and Spare Parts Sub-sector companies in Southeast Asia for the period 2012-2019. The sampling method was taken and produced 20 companies as samples. The statistical analysis used in this study is the analysis of moderated regression analysis (MRA), multiple linear regression, partial test and simultaneous test with SPSS version 21. The study concludes that all independent variables have an effect on stock prices but are not significant. Based on the results of the coefficient of determination test, the value of adjust R square is 25.2%, the remaining 74.8% is influenced by variables outside this study.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133460179","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 the research are to analyze the calculation of Time-Driven Activity-Based Costing (TDABC) with the hotel management method to calculate the cost of hotel room services at Grand Nanggroe Hotel Banda Aceh, and the causes of the differences to help the hotel management to determine which method is more efficient. The type of this research is a quantitative descriptive. The strategy is action research. The time horizon is a cross-sectional. The result showed that the cost of hotel room services by TDABC is higher for three type of rooms compared to the management method. This differences cause by the management method that allocated unit costs into one cost driver resulting in lower costs, besides that, the management method did not include facility costs such as labor costs and depreciation costs that related with room division. Furthermore, the result of this research indicates that there is IDR 882,940,385 an unused capacity cost which can be eliminated or maximized by the hotel management.
{"title":"The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh)","authors":"Livya Zahara, Indayani Indayani","doi":"10.30656/jak.v9i2.3105","DOIUrl":"https://doi.org/10.30656/jak.v9i2.3105","url":null,"abstract":"The aims of the research are to analyze the calculation of Time-Driven Activity-Based Costing (TDABC) with the hotel management method to calculate the cost of hotel room services at Grand Nanggroe Hotel Banda Aceh, and the causes of the differences to help the hotel management to determine which method is more efficient. The type of this research is a quantitative descriptive. The strategy is action research. The time horizon is a cross-sectional. The result showed that the cost of hotel room services by TDABC is higher for three type of rooms compared to the management method. This differences cause by the management method that allocated unit costs into one cost driver resulting in lower costs, besides that, the management method did not include facility costs such as labor costs and depreciation costs that related with room division. Furthermore, the result of this research indicates that there is IDR 882,940,385 an unused capacity cost which can be eliminated or maximized by the hotel management.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"455 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123197237","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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