JOURNAL OF APPLIED ACCOUNTING AND TAXATION
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ISSN : 25489925     EISSN : -
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Articles
76
Articles
Desain Sistem Manajemen Risiko Pada Perguruan Tinggi Negeri Badan Hukum (PTN BH)

Mukhlis, Mukhlis, Supriyadi, Supriyadi

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

Penelitian ini membahas desain sistem manajemen risiko yang dapat diterapkan pada Perguruan Tinggi Negeri Badan Hukum (PTN BH) dengan studi kasus pada Universitas Gadjah Mada (UGM). Penelitian ini menggunakan metode kualitatif deskriptif dengan studi kasus pada UGM. Penelitian mendeskripsikan dan menganalisis desain sistem manajemen risiko yang sebaiknya dijalankan oleh UGM dengan menggunakan teknik wawancara dan dokumentasi dalam pengumpulan data. Data dianalisis menggunakan interactive model, meliputi pengumpulan data, reduksi data, penyajian data, dan simpulan atau verifikasi. Penelitian menyimpulkan bahwa manajemen risiko telah berjalan di UGM, meskipun belum terstruktur dan sistematis. Oleh karena itu, UGM perlu membentuk struktur, proses, dan prosedur manejemen risiko. Struktur manajemen risiko dapat menggunakan model tiga tingkatan pengendalian; tingkat kebijakan dijalankan oleh Komite Audit, tingkat operasional dijalankan oleh rektor dibantu oleh Kantor Audit Internal dan Kantor Jaminan Mutu sebagai koordinator proses manajemen risiko yang dilakukan oleh unit kerja; tingkat pengawasan dilakukan oleh Komite Audit. Proses manajemen risiko dapat menggunakan standar proses manajemen risiko AS/NZS 31000:2009 yang terdiri atas proses penetapan konteks, identifikasi risiko, analisis risiko, evaluasi risiko, penanganan risiko, pemantauan dan review, dan komunikasi serta konsultasi. Prosedur manajemen risiko dapat disusun berdasarkan periode tujuan UGM yang terdiri dari periode lima tahunan, satu tahunan, dan periode waktu tertentu.

Pengaruh Kinerja Perusahaan terhadap Kebutuhan Modal Kerja Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Pratama, Eka Putra, Darmawan, Arif

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

This study aims to determine the effect of company performance proxied with ROA, Sales Growth, Firm Size, Firm Age, Assets Tangibility, Operating Cash Flow and Leverage to Working Capital Needs (WCR). The data used are secondary data of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2015. Sampling method using purposive sampling technique. The analysis used is descriptive statistic, panel data regression. Result of research found ROA have a significant positive effect to working capital requirement. Firm Size, Assets Tangibility, and Leverage have a significant negative effect on working capital requirement. Sales Growth, Firm Age, and Operating Cash Flow have no effect on working capital requirement. This research can be used as a consideration of the company to further improve the performance of the company and pay attention to the factors of determination of working capital needs, so that the working capital needs of the company can be fulfilled and optimal.  

Pengaruh Pengungkapan Sukarela terhadap Kinerja Keuangan dengan Cost of Capital sebagai Variabel Intervening

Nofianti, Nana, Fatah, Abdul, Tirtasari, Novita

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

This study aimed to analyze the influence of voluntary discloure on financial performance with cost of capital as an intervening variable. Voluntary disclosure is measured by an index, financial performance in proksikan with Return on Asset and cost of capital is proxied by the CAPM. The sample in this study are as many as 55 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock exchange. The statistical method used is regression analysis with path analysis. Based on the test results showed that the index Voluntary Disclosure affect corporate financial performance. Voluntary Disclosure Index was observed to have an influence on cost of capital. Cost of capital have an influence on the financial performance and cost of capital mediate the association of voluntary disclosure and financial performance.

Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi

Harwida, Gita Arasy, Djasuli, Mohamad, Wibowo, Sujatmiko

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.

Calculation of Liquidity, Solvency and Profitability Ratio in Manufacturing Company

Agusta, Rally Ferry, Hati, Shinta Wahyu

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.

Peran Auditor Internal dalam Implementasi Manajemen Risiko pada Perguruan Tinggi

Hidayah, Retnoningrum, Sukirman, Sukirman, Suryandari, Dhini, Rahayu, Rita

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

Implementation of risk management applies not only to companies but also to universities. However, the implementation of risk management to universities is still limited and still needs improvement. This limitation is due to the absence of special units in universities dealing with risk management issues. This article focuses on the implementation of risk management at Universitas Negeri Semarang by using descriptive analysis. The results show that Internal Control Unit on Unnes has run the IIA (2009) mandate related to its participation in the implementation of risk management system by sticking to independence and objectivity. Furthermore, the implementation of three line of defenses on Universitas Negeri Semarang has not been able to be implemented. This is due to the lack of resources in the field of risk management, as well as limited scope. Therefore, it is expected that the internal control unit able to always increase their role in developing, implementing and evaluating risk management system in universities.

Studi Kelayakan Penilaian Kinerja Institusi dengan Pendekatan Balanced Scorecard di Politeknik Negeri Bandung

Hastuti, Hastuti, Amalia, Sholihati, Sumiyati, Sumiyati

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

Kinerja organisasi harus senantiasa dievaluasi. Evaluasi kinerja organisasi dengan pendekatan tradisonal lebih menitikberatkan pada unsur keuangan saja. Hal ini dianggap tidak komprehensif dan tidak dapat mewakili kinerja organisasi secara keseluruhan. Pendekatan balanced scorecard merupakan alat ukur kinerja organisasi dengan empat perspektif yang ada di organisasi. Keempat perspektif itu adalah perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan. Alat ukur ini bisa diimplementasikan pada organisasi berorientasi laba atau organisai nirlaba.Polban merupakan salah satu perguruan tinggi pemerintah dengan akreditasi sangat baik “A”. Selama ini Polban melakukan evaluasi kinerjanya dengan panduan aturan pemerintah berupa laporan akuntabilitas kinerja institusi pemerintah (LAKIP). Penyusunan LAKIP merupakan pekerjaan yang sifatnya mandatory (penugasan) dari Kemenristekdikti.Penelitian ini telah menilai kesiapan Polban untuk melakukan evaluasi kinerja secara mandiri dengan pendekatan balance scorecard. Berdasarkan hasil studi dokumentasi, observasi, dan wawancara maka disimpulkan Polban dapat mengevaluasi kinerjanya dengan keempat perspektif balance scorecard. Dengan peendekatan ini Polban dapat mengevaluasi kinerjanya secara mandiri dan berkesinambungan.

Perancangan Prosedur Berbasis Manajemen Risiko pada Perguruan Tinggi dalam Rangka Migrasi ke ISO 9001:2015

Kartikasari, Dwi

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

Di era persaingan pendidikan tinggi yang ketat, berbagai strategi dicanangkan oleh manajemen perguruan tinggi bukan hanya sekedar memastikan keberlangsungannya di masa mendatang, namun juga meningkatkan reputasinya di tingkat nasional dan internasional. Salah satu strategi Politeknik Negeri Batam untuk bertumbuh dengan pesat adalah adopsi sistem manajemen mutu ISO 9001. Oleh karena standar ISO 9001:2008 yang saat ini diterapkan sudah tidak lagi berlaku, maka Politeknik Negeri Batam wajib bermigrasi ke ISO 9001:2015. Pada ISO 9001:2015 terdapat perubahan besar utamanya mengenai penerapan manajemen risiko dimana hal ini tidak dibahas dalam ISO 9001:2008. Dengan demikian, penelitian ini bertujuan untuk menjembatani gap antara persyaratan ISO 9001:2008 dengan ISO 9001:2015 melalui proses identifikasi risiko, penilaian risiko, dan rencana aksi untuk setiap risiko yang teridentifikasi pada setiap prosedur. Objek penelitian ini adalah prosedur perencanaan proses belajar mengajar pada jurusan manajemen bisnis. Data primer diperoleh melalui kegiatan focus group discussion dengan pejabat struktural jurusan manajemen bisnis. Data sekunder diperoleh dari bagian penjaminan mutu dan sumber daring lain yang valid. Data dianalisis menggunakan risk assessment form. Hasil penelitian ini berupa rancangan prosedur perencanaan proses belajar mengajar yang telah memenuhi persyaratan ISO 9001:2015 dan sesuai kebutuhan organisasi serta telah mengantisipasi risiko yang telah teridentifikasi. Manfaat penelitian ini adalah perguruan tinggi memiliki prosedur yang dapat meningkatkan kualitas proses belajar mengajar dalam upaya perbaikan berkelanjutan pada perguruan tinggi.

Perancangan Sistem Pengendalian Internal Berbasis COSO pada Program Studi di Politeknik Negeri Batam

Irsutami, Irsutami, Sinarti, Sinarti, Olifia, Jessica

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

Tujuan dari penelitian ini adalah untuk melakukan perancangan sistem pengendalian internal yang berbasis Committee of Sponsoring Organizations (COSO) pada Program Studi Akuntansi Manajerial pada Jurusan Manajemen Bisnis di Politeknik Negeri Batam. Pengumpulan data dilakukan dengan inspeksi dokumen dan wawancara kepada beberapa pihak yang terkait, sedangkan metode analisisnya adalah deskriptif yakni dengan menjelaskan setiap komponen sistem pengendalian internal COSO yakni 1) Lingkungan Pengendalian, 2) Penilaian Risiko, 3) Aktivitas Pengenlaian, 4) Informasi dan Komunikasi, dan 5) Pemantauan dengan merujuk pada Visi dan Misi Program Studi Akuntansi Manajerial. Hasilnya berupa seperangkat sistem pengendalian internal berbasis COSO untuk program studi Akuntansi Manajerial yang dapat diterapkan untuk mengendalikan sistem pembelajarannya.

Perceived Risk on Consumer Online Shopping Behaviour

Octaviani, Endah Setya, Gunawan, Hendra

Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

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Abstract

This study aims to determine the effect of perveived risk on consumer online shopping behavior of fashion product. The significant difference presented are the product category, using the category of fashion product as the most demand category by consumers. Samples used are students in the field of accounting at universities. The result of this research are there is negative influence of perception of product risk to customer satisfaction and re-purchased intention. The perveived cost risk has no negative effect on satisfaction and re-purchased intention. Perception of individual risk do not have a negative effect on customer satisfaction and re-purchased intention.