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Contact Name
Dwi Irawan
Contact Email
irawan@umm.ac.id
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Jl. Raya Tlogomas No. 246 Malang
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INDONESIA
Jurnal Akademi Akuntansi
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Articles 30 Documents
PEMANFAATAN DANA CSR PT KRAKATAU STEEL DAN PEMBINAANNYA TERHADAP PENINGKATAN PENDAPATAN MASYARAKAT MUSLIM PELAKU USAHA MIKRO DI CILEGON Muyasaroh, Muyasaroh
Jurnal Akademi Akuntansi Vol 2, No 1 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.263 KB) | DOI: 10.22219/jaa.v2i1.8247

Abstract

The Use of Corporate Social Responsibility Fund (CSR) and its Development on Increasing Income of Muslim Community of Micro Business Actor. Thesis of Postgraduate Program IAIN "Sultan Maulana Hasanuddin" Banten.This research is motivated by social gap problem and the number of Cilegon community that lack of Capital and lack of coaching so that income never increase, therefore, PT Krakatau Steel (KS) gives opportunity to Cilegon Society to utilize CSR funds in PT Krakatau Steel to develop business Or start a business and is ready to commit to be built by the KS to be better, income increases, advanced and independent.The formulation of research problem as follows: 1). How to use CSR funds to Cilegon City Community Revenue? 2). How to develop CSR funds to micro business community? 3). How much CSR funds affect the income of the people of Cilegon City Micro Business Actors?The research objectives are 1). To know Utilization of CSR funds affect the income of people of Cilegon City Micro Business Actors? 2). To know the guidance of people who get CSR funds micro business actors? 3). To find out how much CSR funds affect the income of Moslem society Cilegon City Micro Business Actors?This research method using quantitative analysis method to see the effect of variables with multiple linear regression test using T-test (Partial), Correlation Coefficient Test, and Coefficient of Determination R2 (R Square), and consider the classical assumption test that is Normality, Heteroscedasticity, Multicolinearity and autocorrelation.The results showed that partial analysis (t test) is known Based on the results of research data processing through the application SPSS 20.0, the hypothesis one (H1) can be explained that the use of CSR funds to the income of micro business actors this is indicated by the value Thitung <Ttabel (7,726 < -1,666) then H0 is rejected, it means that there is a significant difference between income before there PKBL capital and after there PKBL on micro business actors, amount of influence of CSR fund utilization to earnings increase equal to 77,7% indicated from R Squere equal to 0.77.7, Hypothesis two (H2) can be explained that the result of t test obtained Thitung <Ttabel (6.245 <1.699) then H0 rejected, meaning that there is a significant difference between income before getting PKBL coaching and after coaching PKBL on micro business actors. The amount of influence of CSR fund raising on income increase of 84.8% is shown from R Squere of 0.848. While (H3) the effect of income is seen from the assets before and after the micro business actors is shown Thitung <Ttabel (6,344 <-1,666) then H0 is rejected, which means that there is a significant difference between income seen from assets. The magnitude of 98.1% is indicated from the R Square value of 0.981. It can be concluded that the CSR PKBL channeling has significant effect to the income of micro business actors both in terms of income before and after given CSR funds, both in terms of guidance before and after the funds are given to micro business actors and in terms of assets. Keywords: CSR Fund, Coaching, Income.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Dwi Sandra, Monifa Yuliana; Anwar, Achmad Syaiful Hidayat
Jurnal Akademi Akuntansi Vol 1, No 1 (2018): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.488 KB) | DOI: 10.1234/jaa.v1i1.6947

Abstract

This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < ? 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's capital intensity, the higher the tax avoidance practice.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA Andriani, Ulfah; Zulaika, Tatik
Jurnal Akademi Akuntansi Vol 2, No 2 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.329 KB) | DOI: 10.22219/jaa.v2i2.10510

Abstract

A large budget allocation has consequences for its management which should be carried out professionally, effectively, efficiently, and accountably. Considering the amount of funds received by the villages is large and increasing every year, it is necessary role of village apparatus to assist the village head in managing the village fund. This research aims to know the role of village apparatus in accountability of village fund management in Batu Raya I village, Timang which includes Implementation, Reporting and Accountability. This research is a Descriptive Research with a Qualitative Approach that uses Primary Data and Secondary Data as the data source. The resource persons consist of Village Head, Village Secretary, Finance Chief, Chief of Development, and Treasurer. Data collection techniques were conducted with Interviews and documentation. Data analysis techniques ranging from data summarization, data presentation, and conclusions. The results of this study indicate that the Village Tool has played a role in the management of village funds and the implementation, reporting, and accountability have implemented the principle of accountability. However, there is still a need for further guidance because it is not fully in accordance with the provisions of the legislation. We recommend that the existing Village Devices in Batu Raya I Village increase their knowledge about Village Fund Management, must optimize their duties and functions and continue to maintain Accountability that has been run and built together, and the North Barito District Government should hold community development activities on financial management village and use of SISKEUDES application.
PENGARUH KARAKTER RISIKO EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Pratama, Wendaka Setiya; Suprapti, Eny; Hidayat, Ahmad Syaiful
Jurnal Akademi Akuntansi Vol 2, No 1 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.469 KB) | DOI: 10.22219/jaa.v2i1.8407

Abstract

The purpose of this study was to determine the effect of Executive Characteristics on Tax Avoidance with Independent Commissioners as moderating variables. This research is associative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2017. The number of samples from this study were 94 companies. Sampling was done using purposive sampling method. The method of analysis carried out in this study was the test of moderated regression analysis (MRA), classical assumption test, and partial test (t test). The results showed that the executive character had a significant effect on tax avoidance. Partially, the executive character has a significant positive effect on tax avoidance, and the independent commissioner moderates the relationship between the executive character and tax avoidance.
SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN SEMBAWA Martini, Rita; Lianto, Naufal; Hartati, Sukmini; Zulkifli, Zulkifli; Widyastuti, Endah
Jurnal Akademi Akuntansi Vol 2, No 1 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.714 KB) | DOI: 10.22219/jaa.v2i1.8364

Abstract

The purpose of this research was to analysis the influence of government internal control system (GICS), consists of the control environment, risk assessment, control activities, information and communication, and monitoring control to accountability of village fund finance management. Sample was determined by using purposive sampling that were village government who holds a position in finance village fund in Sembawa District Banyuasin Regency, South Sumatra Province. The data were collected through questionnaires. The respondents are the head of the village, the secretary of the village, the treasurer of the village, section head, and village consultative agency. The data were analyzed by multiple linear regressions. The results showed that partially and simultaneously GICS components have significant effect on the accountability of village fund finance management.
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI KECAMATAN CANDIPURO KABUPATEN LUMAJANG Farida, Vilmia; Jati, Ahmad Waluya; Harventy, Riska
Jurnal Akademi Akuntansi Vol 1, No 1 (2018): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.456 KB) | DOI: 10.1234/jaa.v1i1.6939

Abstract

The purpose of this research is to analyze the accountability of Village Fund Allocation management in Candipuro District, Lumajang Regency which consists of planning, implementation, reporting and accountability. This research was conducted in ten villages in the Candipuro District. Data collection techniques were carried out by using documentation and interview techniques. The analysis technique used is descriptive analysis with a qualitative approach.The results of this study indicate that in the District of Candipuro at the planning, implementation and reporting stages have implemented the principles of accountability and the principle of transparency. whereas at the accountability stage it is good enough even though there is one village that is physically not yet accountable because the construction has not yet been completed.  
MENGUAK KEPATUHAN WAJIB PAJAK DALAM PEMUNGUTAN PPH PASAL 23 ATAS SEWA KENDARAAN(Studi Kasus Pada KPP Pratama Pamekasan)” Syakroni, Muhammad; Norsain, Norsain
Jurnal Akademi Akuntansi Vol 2, No 2 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.71 KB) | DOI: 10.22219/jaa.v2i2.10432

Abstract

                                            Pajak merupakan salah satu sumber penerimaan negara yang diharapkan dapat  mengurangi ketergantungan negara kita terhadap hutang luar negeri.?Sektor pajak  dianggap pilihan yang paling tepat karena jumlahnya relatif stabil dan masyarakat dapat berpartisipasi secara aktif dalam pembiayaan pembangunan. Pajak Penghasilan  merupakan salah satu penopang utama dalam penerimaan pajak,?Salah satu pajak penghasilan tersebut adalah PPh Pasal 23. Usaha rental mobil termasuk pada PPh 23 tersebut. Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan wajib pajak pada pemilik usaha rental mobil sebagai objek pajak PPh 23. Jenis penelitian ini penelitian kualitatif yang menggunakan data primer seperti wawancara, dengan informan. Teknik pengumpulan datadilakukan menggunakan teknik observasi, wawancara, dan dokumentasi. Uji keabsahan data menggunakan Trianggulasi data. Sedangkan alat analisis data yang digunakan melalui reduksi, penyajian data dan penarikan kesimpulan. Penelitian ini dilakukan pada KPP Pratama Pamekasan dimana penulis menggunakan studi kasus terhadap penyelesaian skripsi ini. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa kepatuhan wajib pajak oleh pemilik usaha rental mobil masih sangat rendah, dimana hal itu disebabkan oleh 3 faktor yaitu minimnya atau kurangnya pengetatahuan oleh wajib pajak dan legalitas usaha serta tidak adanya sosialisasi oleh petugas pajak terhadap pemilik usaha rental mobil sebagai objek pajak PPh Pasal 23.?
Pengaruh Profitabilitas terhadap Manajemen Laba Lestari, Kurnia Cahya; Wulandari, S. Oky
Jurnal Akademi Akuntansi Vol 2, No 1 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.256 KB) | DOI: 10.22219/jaa.v2i1.7878

Abstract

Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government. However, sometimes users of financial statements are often concerned on earnings information without keep attention to the procedures used to make company profit information . This causes management to take earnings management actions. The purpose of this study was to determine the effect of profitability (Return on Asset ? ROA, Return on Equity ? ROE and Net Profit Margin ? NPM) on earnings management in banking companies listed on Bursa Efek Indonesia (BEI). The sample used in this research is 23 banking companies listed on Bursa Efek Indonesia (BEI) within 2 years starting from 2016-2017. The research result shows that Return on Asset ? ROA and Return on Equity ? ROE has a significant positive effect on earning management, and Net Profit Margin ? NPM does not have a significant effect on earnings management.
PENGARUH KOMPENSASI MANAJEMAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN Kristina, Dhina; Suprapti, Eny; Nur, Thoufan
Jurnal Akademi Akuntansi Vol 1, No 1 (2018): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.245 KB) | DOI: 10.1234/jaa.v1i1.6949

Abstract

This study examines corporate governance influencing tax management behavior and contributes to the literature on corporate governance. This research is management compensation and corporate corporate governance mechanism, in managing taxes to improve performance. This study found that there was a significant positive effect on management compensation variables in corporate tax management in manufacturing companies listed on the Indonesia Stock Exchange. There is a significant positive effect on the variable Corporate Governance on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange. Management compensation has a dominant influence on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange.
PENGARUH ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Hidayat, Ayu Apriliani; Juanda, Ahmad; Jati, Ahmad Wajuya
Jurnal Akademi Akuntansi Vol 2, No 2 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.696 KB) | DOI: 10.22219/jaa.v2i2.10511

Abstract

This study aims to examine the relation of information asymmetry and leverage to earnings management in mining companies listed at Indonesian Stock Exchange. Earnings  management as the dependent variabel is measured by discretionary accruals. The populations of this study were all mining companies that listed at Indonesian Stock Exchange period 2016-2018. The sample used in this research is about 24  companies through purposive sampling method. The methode of analysis used in this study is panel data regression. The results showed that the  information asymmetry hasn?t been approved for having significant and negative relation on earnings management. However, leverage have significant and positive relation on earnings management.

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