AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Articles 61 Documents
EFEKTIVITAS IMPLEMENTASI PERMENDAGRI 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA PADA PEMERINTAH DESA (Studi Kasus di Desa Pematang Sukaramah Kecamatan Mesuji Makmur Kabupaten Ogan Komering Ilir)

Fatmawati, Lis

Jurnal Akuntabilitas Vol 9, No 2 (2015): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This study is aimed to know and assess whether the village finance management in Pematang Sukaramah Village Mesuji Makmur subdistrict Ogan Komering Ilir Regency has been implemented based on PEMENDAGRI Number 113 year 2014 or not. The data analysis technique in this study is descriptive analysis by using qualitative that are describing entirely and real concerning in village finance management in Pematang Sukaramah Village Mesuji Makmur subdistrict Ogan Komering Ilir regency. Village finance management are all the activities starting from planning and budgeting, implementation, structuring, reporting and responsibility. Based on the analysis and evaluation result had been done, can be concluded that PERMENDAGRI number 113 year 2014 in Village Government Pematang Sukaramah Village Mesuji Makmur subdistrict Ogan Komering Ilir Regency has been implemented but has not effective yet because there still some activities which done not based on the rule.

PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM: PERTIMBANGAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Setiawan, Edo, Daud, Rochmawati

Jurnal Akuntabilitas Vol 6, No 2 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This research investigates six financial ratios (CR, DER, TAT, ROE, EPS, BVS) asaccounting information that being influence to stock return (measured by averageabnormal return), and how these effect simultanly and partially by considering the firmsize that based on total assets. Investigation is primarily focused on the value relevance ofaccounting information from 125 manufacturing firms at the Jakarta Stock Exchange in2004 and 2005. The t and F tests in multiple regression models are used to test hypotheses.The result of testing show that in 2004 there is no a significant effect but in 2005accounting information only explain stock return variation about 4.3%. Partially,in 2005there are only EPS and BVS have significant value under 10%. Testing by considering thefirm size show that significant value is only showed by third group in 2004 (19.2%) and2005 (17%). Partially, in 2004 and 2005, TAT (third group) inclined to become investor’sattention and other variables show various result.

ANALISIS STRUKTUR, PERILAKU, DAN KINERJA PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA

Fitriyanti, Eka

Jurnal Akuntabilitas Vol 9, No 1 (2015): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

The crisis in 2007 which originates from the state of the united states have an impact on the banking sector in indonesia. Banking is the financial sector that is not in spite of the impact of the financial crisis global. In october 2009, three general bank conventional namely bank mandiri, bank negara indonesia, and bank rakyat indonesia liquidity assistance asked of each government 5 trillion rupiah (bank indonesia , 2009) In contrast to general sharia-based bank, during the period of the crisis can still show a business activity is better. The role of a syariah banking continued to increase it looks from the association of community funds that continue to increase from 2007 until years 2013. The condition of islamic banking industry in indonesia seen from the growth of third party funds, market share to the total third party funds indonesian banking, the performance of return on assets, office network development, and the number of workers kerjasudah fairly stable from the period 2007 to 2013 period. The development of syariah banking industry it can’t be good , there is still seen the gap between structural of syariah bank , where 2 bank controls more than 20 percent market share of total share of the third party funds syariah banking overall. The purpose of this research is analyzing the structure of the market in islamic banking industry in indonesia, analyse the influence on the performance of syariah bank market structure, and analyze the influence of behavior on the performance of syariah bank market in indonesia 2011-2014 year. The analysis used in this research is a method of data panel with simultaneous equations. This research result indicates that islamic banking industry in indonesia oligopoli presently, simultaneously the structure of markets influences behavior and conduct market effect on the performance of syariah bank market in indonesia 2011-2014 in the period.

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR INTERNAL BANK BUMN DI KANWIL PALEMBANG

Oktaria, Nurmawati, Tjandrakirana, Rina

Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This research is devoted to assessing the performance of internal auditors in banking. The deteriorating performance makes a banking becomes unhealthy or not in accordance with the standards, then the necessary internal controls conducted by the bank's internal audit. And in assessing the professionalism of internal auditors, viewed from the aspect of competence and independence of auditors. Population of this study is the custom auditors in Palembang Region by taking 21 auditors for sample. Data collection was done by using enquete with likert scale. Data analysis was conducted by using multiple correlation and regression method at significance 98,2%. Types of data collected, obtained from the questionnaire answers are filled by internal auditors who were respondents in the form of literary study and previous studies. This study aims to measure the influence of competence and independence of the auditor's performance and level of correlation between these variables. The proposal is expected to become the company's view in selecting an auditor who has performed well. Keyword : competence, independence, performance

PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING (STUDI EMPIRIS PADA PERUSAHAAN YANG MASUK DALAM JAKARTA ISLAMIC INDEX)

Kurniawan, Riski, Wahyudi, Tertiarto, Dewi, Kencana

Jurnal Akuntabilitas Vol 10, No 2 (2016): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This study aims to determine the effect of corporate governance mechanism which proxied by institutional ownership, board of commissioners education background and audit committee meeting frequency as well as the effect of the profitability and financial leverage on the practice of smoothing profits (income smoothing). The study sample by 11 companies. This study used a methods quantitative approach and multiple regression data analysis using SPSS version 21. The results showed that in partial institutional ownership effect on positively to the practice of smoothing profits (income smoothing) while audit committee meeting frequency and profitability effect negative to the practice of smoothing profits (income smoothing) and board of commissioners education background and financial leverage has no effect to the practice of smoothing profits (income smoothing) on companies in the Jakarta Islamic Index. Simultaneously the institutional ownership, board of commissioners education background, audit committee meeting frequency , profitability, and financial leverage effect on the practice of smoothing profits (income smoothing) on companies in the Jakarta Islamic Index.

PENGARUH DANA ALOKASI KHUSUS, PENDAPATAN ASLI DAERAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA

Novriansa, Agil, Subeki, Ahmad

Jurnal Akuntabilitas Vol 8, No 2 (2014): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

The  local government is expected to optimalize all its potential revenue for regional development in the form of capital expenditure.  Some revenue sources of local government consist of special allocation funds (DAK), local own revenues (PAD), and remaining budget financing (SiLPA). This study aims to examine empirically the influence of DAK, PAD, and SiLPA on capital expenditure of district/city governments.  This study used convenience sampling method based on the data availability. The sample of this study consistof 96 district/city governments in Sumatera with observation period in 2012. The result of multiple linear regression analysis shows that DAK, PAD, and SiLPA have positive effect on capital expenditure of district/city governments. This study expands the literature about the determinants of capital expenditure on local government.

EVALUASI ATAS PENERIMAAN PAJAK DAN RETRIBUSI PARKIR PADA DINAS PENDAPATAN DAERAH DAN DINAS PERHUBUNGAN KOTA PALEMBANG

Jerry, Riqkiansyah, Subeki, Ahmad, Hakiki, Arista

Jurnal Akuntabilitas Vol 7, No 1 (2013): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This study aims: 1) To find out the supervision in the management of parking collection on tax revenues and parking fees at the Regional Revenue Service and the Transportation Office of the City of Palembang, 2) To find out the obstacles faced by the Regional Revenue Service and the Transportation Office of Palembang City in increasing parking tax revenues and parking retribution in Palembang City. The results of this study indicate that the supervision of parking fees is carried out in two forms of supervision, namely direct supervision and indirect supervision. While supervision carried out at the Regional Revenue Service of Palembang City was two formed, namely supervision of parking tax payers and supervision of parking collectors. The obstacle faced by the Regional Revenue Service is not meeting taxpayers, taxpayers delaying tax payments. Whereas the Department of Transportation's obstacles are lack of supervision, the ability of parking operators who still need guidance and lack of parking support facilities. To increase parking tax and retribution, the author recommends that more improve coaching and training for employees so that they can improve its work performance, further enhances supervision both directly and indirectly.

ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RUMAH SAKIT PUSRI PALEMBANG)

Urfah, Husnul

Jurnal Akuntabilitas Vol 9, No 2 (2015): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

The purpose of this research is to find out how the determination of inpatient tariff has been done by using activity based costing and to find out the great comparison of the inpatient tariff by using accounting based costing and the hospitalization rate used by the hospital. Quantitative method is used as the research method. The calculation of inpatient tariff which has been done by using ABC method has found the amount of room tariff for Super VIP class is Rp 1.094.112, VIP class is Rp 842.083, IA class is Rp 664.216, IB class is Rp 529.010, II class is Rp 466.070, and III class is Rp 369.983. Rate difference for class Super VIP Rp 94.112, class VIP Rp 42.083, class IA Rp 164.216, class IB Rp 129.010, class II Rp 226.070, dan class III Rp 219.983. Results of calculation of inpatient tariff by using activity-based costing method, when compared with the inpatient tariff used by the hospital at this time shows that for class II and III give the results are greater than other class because the imposition of overhead costs used ABC method for class II and III amount Rp 3.714.191.003 dan Rp 2.414.407.443, while the imposition of overhead costs by used tariff has been determined by hospital (tariff for class II Rp 240.000 and class III Rp 150.000) for class II and III amount Rp 1.912.600.000 and Rp 978.857.143. Because of that, the hospital should conduct an evaluation for the imposition overhead costs with reducing the cost of existing activities such as electricity cost, water and facilities depreciation.

PENGARUH TIME BUDGET PRESSURE, KOMPLEKSITASTUGAS, DAN KOMPETENSI TERHADAP KUALITAS AUDITDENGAN SUPERVISI AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perwakilan BPKP Provinsi Sumatera Selatan)

Siagian, Oloan, Meutia, Inten

Jurnal Akuntabilitas Vol 10, No 1 (2016): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This study aims to examine the effect of time budget pressure, task complexity, and competence on audit quality at BPKP Representatives of South Sumatra Province with audit supervision as a moderating variable.Data collection is done using a questionnaire. The number of samples in this study were 100 auditors and were selected based on the census method. The analysis technique used is multiple linear regression and residual test.The results showed that the time budget pressure had a negative effect on audit quality, but it did not have a significant effect on audit quality, task complexity had a significant negative effect on audit quality, while competence had a significant positive effect on audit quality. The audit supervision variable is a variable that moderates the effect of time budget pressure on audit quality, while the audit supervision variable is not a variable that moderates the effect of task complexity on audit quality, as well as the audit supervision variable is not a variable that moderates the influence of competence on audit quality.This study has several limitations that can be used as a direction for future research. Future research can be done by including variables related to auditor morality and auditor motivation.

TANGGUNGJAWAB SOSIAL, STRATEGI DIVERSIFIKASI USAHA, DAN KINERJA PERUSAHAAN

., Kusmawati

Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

Theoretical consideration are used in this research to prove effect of corporate social responsibility between diversification strategies and performance of firm. This studi have benefit for managements of firm, investors, and researchers. Population in this research are the public manufacture companies that listed in the Indonesian stock Exchange (IDX). Sample are selected with purposive sampling method. Documentation method are used to collect data and moderating linier regretion are used to analysis data. This study show that corporate social responsibility can not be moderating variable in effect of diversivication strategies to performance of firm. Keyword: corporate social responsibility; diversification strategies; performance.