cover
Contact Name
Dedik Nur Triyanto
Contact Email
dedik.triyanto@gmail.com
Phone
+6281381491055
Journal Mail Official
-
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
Location
Kota bandung,
Jawa barat
INDONESIA
JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Articles 5 Documents
Search results for , issue "Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance" : 5 Documents clear
E-GOVERNMENT IN OPTIMIZING NON-TAX REVENUE OF THE MINING SECTOR IN INDONESIA Pramugar, Rintis Nanda; Sinaga, Reny Y.
JAF- Journal of Accounting and Finance Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3743

Abstract

This research purpose to analyze the strategic and technical to encourage the potential of Regional Contribution of Non-Tax State Revenues (PNBP) of the mining sector is still not optimal in Indonesia given the existing number of inhibiting factors, such as corruption loophole, non-compliance, and inefficiency throughout the mining cycle. Whereas, several demands have raised by the community in mining governance, such as better government services, the need for flexibility and accuracy in formulating policies, and the need for improving the information technology of the PNBP management system. Based on the literature review using centralization and decentralization theory, two conclusions are produced. First, PNBP governance in the mining sector has not implemented e-government in integrating the central government, regional/local governments, Mining Business Permit holders, and competence stakeholders. Second, the e-government implementation should reflect public participation, transparency, and accountability at every stage of mining activities in overcoming the supervision weaknesses and the existing regulatory gaps that have caused the non-optimal of PNBP of the mining sector.
Fraud dalam Proses Akademik pada Perilaku Mahasiswa Nani, Dhiona Ayu; Handayani, Maria Tri Kurnia; Safitri, Vera Apri Dina
JAF- Journal of Accounting and Finance Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3640

Abstract

Fenomena yang cukup menarik untuk diamati di dalam dunia pendidikan saat ini yaitu banyak ditemukannya praktik-praktik kecurangan (fraud) yang terjadi, hal ini disebut academic fraud. Penelitian ini bertujuan untuk menganalisis pengaruh fraud dalam proses akademik terhadap perilaku mahasiswa yang menggunakan konsep fraud pentagon. Penelitian ini menggunakan pendekatan kuantitatif serta jenis data yang digunakan dalam penelitian ini adalah data primer yaitu data yang diperoleh langsung melalui kuesioner. Metode pengambilan sampel menggunakan metode purposive sampling yaitu metode yang menggunakan kriteria tertentu. Responden dalam penelitian ini adalah mahasiswa aktif di 15 Universitas di Bandar Lampung dan telah atau sedang menempuh matakuliah Etika Profesi atau matakuliah yang berkaitan dengan Etika. Teknik pengolahan dan analisis data yang digunakan adalah regresi linear berganda dengan hipotesis uji T dan uji F. Hasil penelitian menunjukan bahwa variabel Peluang, Rasionalisasi, dan Kemampuan berpengaruh positif terhadap Perilaku Mahasiswa. Sementara itu, variabel Tekanan dan Arogansi tidak memiliki pengaruh terhadap Perilaku Mahasiswa.
REJUVENATING THE GROUNDWATER TAX STRATEGY IN GARUT REGENCY Al Kautsar, Muslim; Basit, Acep Abdul; Ramdhani, Abdullah; Fauiziah, Hanifah
JAF- Journal of Accounting and Finance Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3745

Abstract

This research purpose to analyze the strategic and technical to encourage the potential of Regional Original Revenue (PAD) from the Groundwater Tax sector owned by Garut Regency. In this research used the descriptive method of research and qualitative approach to obtain the illustration of groundwater tax potential in Garut Regency. The primary and secondary data obtained by depth-interview technique to The Regional Revenue Office of Garut Regency. The data analysis using the formula on the growth, contribution and potential. Besides that, in this research use SWOT analysis to identify internal and external factors that influence the achievement of organizational goals based on strengths, weakness, opportunity, and threatness. The result of this research based on the growth measurement obtained the average of the ground water tax reached -13.65% while the contribution of ground water tax to the regional tax was 0.83%. Thus, to repair this condition based on the SWOT analysis the government of Garut Regency needs to conduct the intensification and extensification to increase groundwater tax revenues in Garut Regency as rejuvenating the policy of groundwater tax strategy in Garut Regency.
TAX REORIENTATION AS CORRUPTION PREVENTION ON INVESTMENT IN INDONESIA Dianto Pardamean Sinaga, Henry; Hermawan, Anis Wahyu
JAF- Journal of Accounting and Finance Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3746

Abstract

Investments, that are supposed to increase the country's economic growth and tax revenues, have potentially created "unofficial" costs for investors and unreported informal income of the bribe recipients. It is important to conduct library research using the new institutionalism theory with historical institutionalism approach in answering the main problem. It is concluded that tax reorientation could prevent corruption on investment in Indonesia. The actors involved in investment, even though, will be limited collectively by government organizations, but the existing restrictions are the design of systems that can influence individuals and groups to prevent corruption. Restrictions of the tax authority can be imposed through several ways, such as enforcing bribes as the non-deductible expense and as an income tax object of gifts to the givers, applying bribes as income to the recipients, recommending non-penal sanctions, and blacklisting the individuals or legal entities involved in corruption.
Konflik Keagenan dalam Perspektif Keuangan Keperilakuan Giovanni, Axel; Utami, Devi Wahyu; Astuti, Umi Dwi; Fania, Fania
JAF- Journal of Accounting and Finance Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3556

Abstract

Penelitian ini bertujuan untuk memberikan tinjauan teoritis mengenai keterkaitan mental accounting, overconfidence dan konflik keagenan. Konflik keagenan dapat dipicu karena pihak manajemen sebagai agent tidak bertindak sesuai dengan kepentingan pemilik perusahaan. Konflik keagenan dapat dijelaskan melalui perspektif keuangan keperilakuan yakni mental accounting dan overconfidence. Ditinjau dari aspek mental accounting, investor dimungkinkan menunjukkan perilaku yang berbeda pada setiap post atau account. Dalam konteks pendapatan berupa dividen, pemegang saham mengelompokkan dividen sebagai bagian dari akun current income, maka pemegang saham menghendaki dividen dalam besaran atau jumlah yang signifikan serta dibayarkan secara rutin. Sementara, pihak manajemen sebagai agent yang mengasumsikan memiliki informasi lebih akan mengutamakan current income digunakan sebagai sumber pembiayaan internal sesuai dengan perpektif pecking order theory. Dalam perspektif overconfidence, konflik agensi dipicu karena kecenderungan manajemen perusahaan memberikan nilai yang berlebihan atas kemampuannya dalam mencapai tujuan sehingga mengesampingkan probabilitas terjadinya resiko.

Page 1 of 1 | Total Record : 5