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Lukman Effendy
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INDONESIA
Jurnal Aplikasi Akuntansi
Published by Universitas Mataram
ISSN : 2549158X     EISSN : 26222434     DOI : -
Core Subject : Economy,
Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan.
Arjuna Subject : -
Articles 75 Documents
PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P.; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

Education is a conscious and planned effort to create a learning atmosphere and learning process so that students actively develop spiritual strength, self-control, personality, intelligence, noble character, and skills needed by themselve, and society. Good competence is one aspect that can improve student learning outcomes. Student competency is not the same as those of other student.  Competency can be formed from outside or from within the individual itself. Family support, environment, and the condition of facilities and infrastructure is one factor that give a big impact to person’s competencies. A person's behavior will be characterized by the nature of his personality. Locus of control and self-efficacy are two traits that able to change a person's behavior into one action or effort to carry out the learning process. The respondents of this study were Accounting students of Warmadewa University which already passed the 7’th semester. Data were collected by questionnaire technique. This research used multiple linear regression analysis to analyze the data. The results showed that internal locus of control and self-efficacy have a positive and significant effect while external locus of control has a positive but not significant effect in the accounting section.   Keywords: Internal Locus of Control, External Locus of Control, Self Efficacy, and Understanding of Accounting  
PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Dinas SKPD Kota Mataram) Singgih, Decy Wulan; Yuliati, Ni Nyoman; Amrul, Rusli
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): JAA - Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

This study aims to determine the Influence of Internal Control and Integrity on Fraud Accounting Trend (Case Study on SKPD Office of Mataram City). This type of research includes associative research. The population used is the employees who are on the SKPD Office of Mataram City, while the number of samples taken are as many as 60 employees who are at the Office SKPD Mataram using purposive sampling techniques. Data collected are primary data in the form of questionnaire. The data has been collected and then analyzed using multiple linear regression analysis, by utilizing SPSS for Windows application program. The result of data processing shows that the internal control and integrity variables have a negative and significant effect on accounting fraud. Next for internal control and integrity variable simultaneously have significant effect on the tendency of accounting fraud in office SKPD Kota Mataram.
KEGAGALAN AKUNTANSI DALAM MENANGGULANGI FRAUD Atmadja, Anantawikrama Tungga; Saputra, Komang Adi Kurniawan
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): JAA - Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.811 KB) | DOI: 10.29303/jaa.v3i1.30

Abstract

Fraud often cannot be eliminated in the operational activities of the organization, including in the public sector organizations. In a sense, the accounting system applied cannot prevent fraud as idealized. This condition shows that accounting as a narrative cannot be separated from the application of other narratives adopted by humans as accounting agents. This paper will discuss how accounting, including internal control within it, is understood as a narrative in the frame of postmodernism. As a narrative, accounting must compete with other narratives to become a habitus and give a disposition to act on the agent who adheres to it. Humans, as accountants, must also be positioned as complex creatures and not only moved on the basis of mere rationality. This understanding is expected to provide a more holistic understanding of the background of the failure and success of accounting in overcoming fraud and suggestions for corrective actions.  
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (SURVEI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI KEHATI) Akram, H.; Animah, Animah; Basuki, Prayitno
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to examine the influence of corporate governance mechanism on the disclosure of CSR. Studies conducted on the companies included in the SRI KEHATI index during 2011-2014. The study obtained 18 companies as sample of this study. The results of multiple linear regression analysis showed  that  the  audit  committee  and independent commissioner have no influence on the disclosure of CSR, while institutional ownership was found to have influence on the disclosure of CSR. The study implies that the stakeholders are able to change the dimensions of CSR implementation, whereby previously it was only for humanitarian and environmental aspects, CSR is now able to increase its profit and finally the goal to sustainability can be manifested
Corporate Social Responsibility (CSR) dan Reputasi Perusahaan Husnaini, Wahidatul; Sasanti, Elin Erlina; Cahyaningtyas, Susi Retna
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate Social Responsibility (CSR) worldwide. CSR is considered not only focusing on the right business but also emphasizing the business responsibility for dynamic environmental change. The reputation of companies that engage in CSR activities will likely improve in the eyes of stakeholders as stakeholders obtain information regarding the company's activities or products presented in the CSR report, which in turn could indirectly affects the reputation. This study aims to analzye whether  the CSR activities carreid out by the company will improve reputation.  Research sample consists of 36 non banking and financial institution company listed in Indonesian Stock Exchange (BEI) period 2013-2015 who was declared as winner of Sustainability Report Award (SRA) 2016. The result of hypothesis testing based on simple linear regression indicate that CSR has negative effect to company reputation.
STRATEGI CONTEXTUAL TEACHING AND LEARNING PENGELOLAAN KEUANGAN BERBASIS TRI HITA KARANA DAN CATUR PURUSA ARTHA MELALUI PROGRAM KERJA SEKAA Devi, Sunitha; Dewi, Luh Gede Kusuma; Budiarta, Luh Gede Rahayu; Saputra, Komang Adi Kurniawan
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.924 KB) | DOI: 10.29303/jaa.v3i2.43

Abstract

Permasalahan utama yang dihadapi oleh para peserta didik di Indonesia adalah ketidakmampuan peserta didik dalam menghubungkan antara teori dengan implementasi dalam kehidupan nyata di lingkungan masyarakat. Tujuan penulisan ini adalah untuk membantu pengembangan strategi pembelajaran berbasis Contextual Teaching and Learning melalui pengelolaan keuangan sampah. Hal ini penting dilakukan untuk peningkatan pemberdayaan masyarakat lokal, serta membantu mewujudkan insan yang berkualitas dan berkarakter melalui aktivitas sosial tersebut. Sumber data yang digunakan dalam penelitian konseptual ini adalah sumber primer berupa buku-buku dan jurnal-jurnal hasil penelitian, serta sumber sekunder berupa sumber internet dan koran. Data penelitian diuraikan dengan content analysis, descriptive analysis, serta inter-text analysis.Sekaa dapat dijadikan sebagai organisasi sosial dalam mendukung program pengembangan pembelajaran kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan. Pemahaman kuat tentang keseimbangan antara filosofi Tri Hita Karana dan Catur Purusa Artha dapat dijadikan sebagai penopang kuat dalam pembentukan etika dan moral seseorang ketika melaksanakan pengelolaan keuangan tersebut. Berbagai ide kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan dapat terus dikembangkan sehingga manfaat yang dihasilkan melalui pelaksanaan program ini benar-benar dapat membantu peningkatan pemberdayaan masyarakat.
PENGAWASAN, KESADARAN RETRIBUSI SERTA SARANA DAN PRASARANA SEBAGAI PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN RETRIBUSI PELAYANAN SAMPAH DI KABUPATEN LOMBOK BARAT Astini, Yuli; Rusdi, Rusdi; Syabaneva, RA Hannah
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): JAA - Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

The average earning of garbage disposal service retribution by West Lombok Regency's Office of City Planning, Gardening and Sanitation during the period of 2010-2014 was only 40% of the target in amount. This lower level of earning had prevented the Office from providing optimum services and caused it to be dependent on the Regency Government's subsidies. Ten employees of the Office and one retribution payer were selected as interviewees/informants through a purposive sampling technique,  and  the data taken from the interviews and from other documents were analyzed in a series of data reduction, display, and verification. The conclusion of this study provides an illustration on how the failure to achieve the targeted amount of revenue was caused by the lack of control in the part of the supervising levy collectors, the low awareness in the part of the community that prevented them from participating in the garbage disposal management and paying the retribution, and the inadequate availability of supporting infrastructure and facilities vis-a-vis the huge amount of garbage dumped every day by the city's population.
Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik Suindari, Ni Made; Purnama Sari, AA Pt. Agung Mirah
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): JAA - Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.387 KB) | DOI: 10.29303/jaa.v3i1.31

Abstract

The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples and 340 respondents from Unwar, Undiknas, Unhi and Unmas Denpasar. This study uses primary data was collected by using a questionnaire by using convenience sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the academic performance and consideration of the labor market has positive effect on the selection of career as a public accountant.
KINERJA KEUANGAN DAN HARGA SAHAM Atikah, Siti; Hendri BS, RR Sapto; Rakhmawati, Intan; Suhaedi, Wirawan; Rosyida, Baiq
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli  maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham  pada  perusahaan  sektor  pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500  Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan  sektor  pertanian  memiliki  arah  yang  negatif  terhadap  harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi   pada   harga saham   perusahaan   di   sektor   pertambangan.   Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham.
KOMPETENSI ACCOUNT OFFICER ANALISIS SYARIAH TERHADAP PERFORMANCE PEMBIAYAAN MUDHARABAH DENGAN RESIKO PEMBIAYAAN SEBAGAI INTERVENING (studi pada lembaga keuangan mikro syariah se pulau Lombok) Purba, Kartika Silvia; Animah, Animah; Jumaidi, Lalu Takdir
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to determine the influence of sharia account officers competence on the performance of mudharabah financing with the financing risk as intervening variable. Islamic microfinance institutions were selected as object of study in order to determine the extent of the theory related to the variables studied could be applied on the Islamic microfinance institutions. The data were obtained using a questionnaire distributed to the head of main office or branch office of sharia cooperative on the island of Lombok with requirements of sharia cooperative, BMT, boarding schools cooperative, and Islamic rural banks which had applied and have the authorization of mudharabah financing in lending decisions. The results showed that the sharia account officer competences have significant and negative influence on financial risk. Sharia officer competences also have significant and positive influence on the performance of financing. The results also showed that the risk of financing have significant and positive influence on the performance of financing. Generally, sharia account officer competence is important in minimizing the risk of financing and direct influence on the performance of financing. Thus, to improve the performance of Islamic micro financing with mudharabah can be done by increasing the competence of sharia account officer.