Jurnal Ilmiah Akuntansi Pancasila (JIAP)

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, DAN PEMANFAAT TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN

Anggita Nur Setyarini — 2024-03-26

Abstract

This study aims to test whether there is an effect of applying government accounting standards, internal control systems, and the use of information technology on the quality of the financial reports of the local government of Serang City. The technique used in determining the sample is purposive sampling. The number of samples in this study were 80 people with a total of 39 OPD. The type of data used in this research is primary data. And data collection used in research is by survey method using a questionnaire. The analytical method used is multiple linear regression analysis using the SPSS version 27 program. The test results state that: (1) There is an influence between the application of government accounting standards and the quality of the financial reports of the local government of Serang City. (2) There is an influence between the internal control system and the quality of the financial reports of the regional government of Serang City. (3) There is no effect of the use of information technology on the quality of the financial reports of the regional government of Serang City.

Keywords : Government Accounting Standards, Internal Control Systems, Quality of Government Financial Reports, Utilization of Information Technology

Pengaruh Dana Desa dan Alokasi Dana Desa terhadap tingkat kemiskinan dikabupaten Bogor

Arunia Trie Wulansari — 2024-03-26

This research has achievements in order to test the role of village funds and village fund allocation in poverty
levels in Bogor district in 2022. This research applies procedures based on data processing and the type of data
used, namely complementary data obtained through the Community and Village Empowerment Service (DPMD )
Bogor district. The results collected were then studied applying classical assumption tests as well as multiple
linear regression studies on village funds and village fund allocation as independent variables and poverty level
as the dependent variable. The results of this research indicate that based on simultaneous (F test) village funds
and village fund allocations have a good role in the poverty level of Bogor Regency, based on partial (t test) village
funds and village fund allocations have a significant effect on the poverty level of Bogor Regency. This economic
view has not been implemented in accordance with the regulations established and created because individual
interests and preferences conflict with each other. This is in accordance with the theory used, namely Public
Choice Theory.

PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

wildan — 2024-03-26

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, dan profitabilitas terhadap nilai perusahaan dalam sektor infrastruktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Metode pengambilan sampel menggunakan purposive sampling, yang menghasilkan data dari 11 perusahaan infrastruktur, dengan total 55 data selama lima tahun. Data yang digunakan bersifat sekunder. Analisis data dilakukan menggunakan perangkat lunak Eviews versi 12. Temuan penelitian menunjukkan bahwa likuiditas memiliki pengaruh positif yang signifikan terhadap nilai perusahaan, sementara leverage memiliki pengaruh negatif yang signifikan terhadap nilai perusahaan. Di sisi lain, profitabilitas tidak memiliki pengaruh positif yang signifikan terhadap nilai perusahaan.

Kata Kunci: Likuiditas, Leverage, Profitabilitas, dan Nilai Perusahaan

This research aims to determine the effect of liquidity, leverage and profitability on the value of companies in the infrastructure sector listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling method uses purposive sampling, which produces data from 11 infrastructure companies, with a total of 55 data for five years. The data used is secondary. Data analysis was carried out using Eviews software version 12. Research findings show that liquidity has a significant positive influence on company value, while leverage has a significant negative influence on company value. On the other hand, profitability does not have a significant positive influence on company value.

Key words: Liquidity, Leverage, Profitability, and Company Value

MENDETEKSI INDIKASI FINANCIAL STATEMENT FRAUD DENGAN METODE F-SCORE MENGGUNAKAN MODEL FRAUD TRIANGLE

Tryas Chasbiandani — 2024-03-26

This research was conducted to analyze the influence of fraud triangle in detecting the effect of fraud triangle in
detecting financial statement fraud. The variables in the fraud triangle used are financial stability (ACHANGE),
external pressure (LEV) and financial target (ROA) using the F-Score method. The population of this study is
manufacturing companies with consumer goods subsectors listed on the Indonesia Stock Exchange (IDX) for the
2018-2022 period. The sample technique used was purposive sampling and obtained 32 companies. This study
used panel data regression analysis method and was processed using Eviews 13. The results of this study reveal
that external pressure and financial targets have a significant positive effect on financial statement fraud. While
financial stability does not affect financial statement fraud

Pengaruh Green Accounting, Total Asset Turnover, Debt Equity Ratio, dan Kepemilikan Institusional Terhadap Profitabilitas Perusahaa

Iqbal Ghifary Thoriq — 2024-03-27

The purpose of this research is to determine the effect of Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership on the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership as the variables. The data used is secondary data published. The sampling technique used is purposive sampling where based on predetermined criteria, a sample of 10 companies is obtained from a total population of 77 companies. The data analysis method used is panel data regression with the help of the Eviews 9 program. The results show that, Green Accounting and Institutional Ownership have no effect on Profitability. Total Asset Turnover has a positive effect on profitability. Debt Equity Ratio has a negative effect on profitability. Taken together, Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership affect the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.

EVALUASI PENGELOLAAN ANGGARAN PADA PUSAT PELATIHAN PROFESI PARIWISATA DAN EKONOMI KREATIF DKI JAKARTA

Annisa Nur Abdillah — 2024-03-27

The state budget is the official financial plan of the government. The goal is to regulate income and allocation of funds within a certain period of time. Budget management involves planning, allocating, supervising, and evaluating funds. It aims to increase efficiency and effectiveness, as well as achieve project or organizational goals. The purpose of this study is to evaluate budget management at the Tourism and Creative Economy Training Center, fiscal year 2019-2023. The research methods used in this study are descriptive qualitative with data collection techniques derived from literature studies, interviews and observations. The results of the study show that the budgeting procedure carried out by the Tourism and Creative Economy Professional Training Center has run well and also follows the regulations issued by the government, it also shows the financial performance of the Tourism and Creative Economy Professional Training Center in terms of its efficiency ratio can be said to be efficient with an average percentage of 77.69%.
Keyword: Budget Management, Efficiency, Tourism Profession Training Center and Creative Economy