Jurnal Buana Akuntansi [p-ISSN 2528-1119 | e-ISSN 2580-5452] is a peer-reviewed journal published two times a year (March and September) by Department of Accounting, Faculty of Economics, Universitas Buana Perjuangan Karawang. Jurnal Buana Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Buana Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies.
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Pengaruh Program Bpjs Kesehatan Dan Kualitas Pelayanan Terhadap Efektivitas Sistem Informasi
This study was conducted to test and analyze the impact of the BPJS Kesehatan program on the health service information system at the Pasrepan Community Health Center. To test and analyze the impact of service quality on the effectiveness of the information system at the Pasrepan Community Health Center. This study utilizes primary data, with health center staff and BPJS patients as the research objects. Data were collected via questionnaires using a Likert scale technique. The study employed Google Forms distributed to 50 respondents, consisting of health center staff and BPJS patients. The researcher used multiple linear regression analysis with SPSS as the analytical tool. The results indicate that, partially, the BPJS Kesehatan program has a significant positive effect on Information System Effectiveness. Through the BPJS Kesehatan program, public access to health services has become more equitable and accessible, while also supporting more structured and efficient participant data management. Service Quality also has a significant positive partial effect on Information System Effectiveness. High-quality service can enhance patient satisfaction and facilitate the use of information systems by both staff and BPJS participants. Furthermore, the BPJS Kesehatan program and Service Quality simultaneously (together) influence the effectiveness of the Health Center's information system. The use of digital applications such as Mobile JKN has proven effective in accelerating administrative processes and improving access to information for BPJS participants; however, continuous feature enhancements and socialization are necessary for optimal utilization
Copyright (c) 2026 Jurnal Buana Akuntansi
Analisis Dampak Pariwisata Berkelanjutan terhadap Kinerja Keuangan Destinasi Wisata: Perspektif Sustainable Development Goals (SDGs)
Research on sustainable tourism has grown significantly in recent years as increasing attention is given to sustainability issues within the tourism sector. However, empirical studies that specifically examine the impact of sustainable tourism on destination financial performance within the framework of the Sustainable Development Goals (SDGs) remain relatively limited. Therefore, this study aims to analyze the relationship between sustainable tourism, the SDGs, and destination financial performance. This study employs a quantitative research approach using a survey method involving tourism stakeholders in West Java Province, Indonesia. Data were collected through structured questionnaires measured using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. A total of 200 respondents were selected using purposive sampling. The study is grounded in Stakeholder Theory and the Resource-Based View (RBV) to explain the relationship between sustainable tourism practices and the economic performance of tourism destinations. The results indicate that sustainable tourism has a positive and significant effect on destination financial performance. In addition, the SDGs also have a positive and significant effect on destination financial performance. However, the moderating effect of SDGs on the relationship between sustainable tourism and destination financial performance is not statistically significant. This study contributes to the sustainable tourism literature by integrating the SDGs framework as a moderating variable in examining the economic implications of sustainable tourism practices on destination financial performance.
The influence of financial distress, independent commissioner, audit tenure, and institutional ownership on financial statement integrity
This study aims to analyze the effect of financial distress, independent commissioners, audit tenure, and institutional ownership on the integrity of financial statements in non-cyclical customer sector companies in Indonesia listed on the Indonesia Stock Exchange from 2021 to 2024. Data were obtained from financial statements using multiple regression analysis. The sample used in this study consisted of 131 companies selected using purposive sampling, taking into account several predetermined criteria. The data were analyzed using panel data regression techniques with the help of E-views 12 software. The results of this study indicate that FD and AT have a significant effect on financial statement integrity, while independent commissioners and institutional ownership have no effect on financial statement integrity.
CEO Ethnicity, Operational Complexity, and Financial Reporting Complexity on Financial Reporting Timeliness: The Moderating Role of Leverage in Indonesian Infrastructure Firms (2021–2024)
This study investigates the effect of CEO ethnicity, operational complexity, and financial reporting complexity on financial reporting timeliness, with leverage serving as a moderating variable in Indonesian infrastructure firms during 2021–2024. Although prior research has examined financial determinants of reporting timeliness, limited attention has been given to executive demographic characteristics, particularly CEO ethnicity, within emerging market contexts. In addition, empirical findings regarding organizational complexity remain inconsistent, and the moderating role of leverage in shaping reporting discipline is underexplored. Grounded in Upper Echelons Theory, Agency Theory, and Signaling Theory, this study employs panel data regression analysis on infrastructure firms listed on the Indonesia Stock Exchange. The results show that CEO ethnicity and operational complexity significantly influence financial reporting timeliness. Financial reporting complexity demonstrates conditional effects depending on leverage levels. Leverage strengthens the relationship between managerial characteristics and reporting discipline, indicating that creditor monitoring plays a disciplinary and signaling role. The study contributes theoretically by integrating executive demographic attributes with governance and signaling mechanisms in explaining reporting timeliness. Practically, the findings provide insights for regulators, investors, and boards regarding executive selection, monitoring mechanisms, and capital structure management in capital-intensive sectors.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Implementasi Environmental, Social, And Governance (ESG) pada Perusahaan Pertambangan
This study attempts to examine the influence of Good Corporate Governance (GCG) and profitability on the implementation of Environmental, Social, and Governance (ESG) in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population includes all mining companies listed on the IDX. Using a purposive sampling technique, 43 companies were sampled, resulting in a total of 129 observations. However, 33 data points were categorized as outliers due to data discrepancies, particularly in the managerial ownership variable. Therefore, the final data set consisted of 96 observations. Data were obtained from company annual reports and sustainability reports, then analyzed using panel data regression with the Fixed Effect Model (FEM) approach through Eviews 12. GCG variables were measured through audit committees, independent commissioners, institutional ownership, and managerial ownership, while profitability was assessed using Return on Assets (ROA). ESG implementation was measured using indicators according to the Global Reporting Initiative (GRI) standards.
Relevansi Akuntansi CSR dalam Mendukung Keberlanjutan Bisnis: Studi pada UMKM di Kota Makassar
This study aims to examine the relevance of Corporate Social Responsibility (CSR) accounting in supporting business sustainability. The research problem arises from the limited understanding of companies regarding the role of CSR accounting, which is often perceived merely as a reporting tool rather than a mechanism for social accountability and sustainability strategy. This study adopts a qualitative approach using a case study method on several companies operating in Makassar City. Data were collected through in-depth interviews with management, analysis of CSR reporting documents, and observation of CSR program implementation. The findings reveal that CSR accounting plays a significant role in supporting business sustainability by enhancing transparency, strengthening corporate legitimacy, and fostering long-term relationships with stakeholders. Nevertheless, the implementation of CSR accounting still faces challenges, including the lack of standardized operational guidelines and the limited integration of CSR into corporate accounting systems. The implications of this study highlight the importance of strengthening systematic and context-based CSR accounting practices to enhance their contribution to sustainable business, particularly for companies in Eastern Indonesia. Keywords: CSR accounting, business sustainability, social accounting, corporate social responsibility
Analisis Faktor Non-Keuangan terhadap Kinerja Bank Syariah di Indonesia
This research analyzes non-financial aspects that influence the performance of Islamic banking in Indonesia, a sector that plays a crucial role in the country's financial stability and socio-economic welfare. Islamic banking in Indonesia has shown significant growth, reaching a market share of 10.41% in June 2022. Nevertheless, this sector faces challenges such as declining profitability and an increase in non-performing financing (NPF). Traditionally, bank performance evaluation has been based on financial statements. However, this study emphasizes the importance of non-financial performance indicators. Key non-financial factors identified and examined include Sharia Accounting Knowledge, Sharia Compliance, Ethical Values, Tax Relief, Sharia CSR Disclosure, and Service Quality. Through careful analysis, key findings indicate that Sharia Accounting Knowledge and Tax Relief have a significant impact on the performance of Islamic banking in Indonesia. These results underscore the need for a comprehensive approach in evaluating and improving Islamic banking performance, which not only considers financial metrics but also integrates crucial non-financial factors for the future growth and stability of the industry.
MENGUNGKAP INTERAKSI ANTARA TATA KELOLA PERUSAHAAN, MANAJEMEN LABA, DAN STRATEGI PENGHINDARAN PAJAK
This study investigates the intricate relationships between corporate governance structures, earnings management, and tax avoidance strategies within Indonesian listed companies. Utilizing a dataset of 200 firms from the Indonesia Stock Exchange over the period 2018-2020, we explore how different ownership types—specifically institutional, insider, and blockholder ownership—affect corporate tax behavior and accounting practices. Our regression analysis reveals that insider ownership correlates with less aggressive tax avoidance, suggesting an alignment of interests with long-term corporate health rather than short-term gains. Conversely, institutional ownership did not significantly affect tax strategies, indicating a complex interplay between investor types and corporate tax policies. Blockholder ownership showed a varied influence, hinting at the importance of the nature of blockholder involvement in governance. Furthermore, the study examines earnings management through discretionary accruals, finding no significant impact on tax avoidance, which challenges conventional assumptions about the alignment of earnings management with tax minimization strategies. The findings underscore the nuanced roles that different ownership structures play in shaping corporate governance and financial strategies. The research contributes to the ongoing debate on the effectiveness of corporate governance in curbing aggressive tax practices and provides empirical evidence to inform policy and practice in emerging markets.
Copyright (c) 2025 Jurnal Buana Akuntansi
Intergritas Akuntansi dan Kepatuhan Pajak Usaha Mikro Kecil dan Menengah (UMKM) Studi Kasus Di Makassar
This study aims to describe and understand the relationship between accounting integrity and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. The background of this research is based on the fact that although the number of MSMEs continues to increase, their level of tax compliance remains relatively low. Accounting integrity, which is reflected in honesty, transparency, and consistency in financial recording, is considered an important factor influencing taxpayers’ compliance behavior. This research employs a descriptive qualitative method with a case study approach involving several MSMEs engaged in the trade and service sectors. Data were collected through in-depth interviews, observations, and a review of accounting records and tax administration documents. Data analysis was conducted using reduction, data display, and thematic conclusion-drawing techniques. The findings reveal that accounting integrity serves as both a moral and practical foundation in shaping tax compliance behavior. MSMEs that maintain honest and rule-based financial records tend to be more disciplined in fulfilling their tax obligations. However, several challenges were identified, including limited understanding of accounting practices, perceptions of high tax burdens, and insufficient guidance from authorities. These findings emphasize the need for continuous education and mentoring strategies to internalize accounting integrity and generate a tangible impact on improving MSME tax compliance
Manajemen Kinerja Berbasis Balance Scorecard Pada Pemerintah Daerah Kabupaten Bone Bolango
The importance of performance achievement in public sector organizations is inseparable from how to implement performance management. How can local governments develop and measure performance? Organizations need to make efforts to implement capacity building for regional work units, introduce institutional and strategic changes within regional work units so they can develop their own performance cards. The purpose of this study is to determine the performance management of the Bone Boalngo district government based on the Balance Scorecard. This study was conducted at the public service office in Suwawa sub-district, Bone Bolango Regency. A mixed methods approach was used, collecting data through interviews, documentation, and questionnaires. The study's dashboard showed that the Public Service Agency (DPMPTSP) had a performance score of 95.23. This score indicates that the public service organization is in the green category, indicating a healthy environment in terms of four assessment perspectives: financial and non-financial measurements, comprising service perspectives, internal business processes, and learning and growth. DPMPTSP received the best internal and external assessments, indicating it must continue to maintain this green ranking. The implementation of the Balanced Scorecard (BSC) at the Department of Public Works and Public Housing (DPMPTSP) has resulted in a comprehensive and integrated performance measurement system that has yielded progressive results. This is achieved through the assessment of public services, which provide maximum service quality. The four perspectives of the BSC demonstrate optimal governance, resulting in a flexible work system.
Pengembangan Praktikum Pelaporan Pajak berbasis e-SPT untuk Meningkatkan Literasi Pajak Digital Mahasiswa dengan Model ADDIE
This study aims to develop a tax reporting practicum module using the e-SPT (Electronic Tax Return) digital platform to enhance students’ competencies in practical taxation aligned with industry demands. Based on observations and a survey of 104 students, 61.5% had never used the e-SPT application, revealing a significant gap between theoretical learning and digital tax administration practices. The research employed a qualitative approach and a Research and Development (R&D) methodology using the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The developed simulations, and competence assessments. Trial results indicated that 67% of students found the e-SPT application helpful in understanding tax reporting processes, with post-test scores increasing by an average of 18 points. Expert validation confirmed the module’s high feasibility in terms of content quality, instructional design, and interactive learning materials. The findings demonstrate that the e-SPT-based practicum module effectively improves students’ digital tax literacy and job readiness. This module is recommended for integration into vocational accounting curricula as part of digital transformation in tax education.
Memotret Fakfuken (Tradisi Peminangan Pernikahan) Pada Suku Biak Papua Dari Lensa Akuntansi
Penelitian ini bertujuan untuk mengungkap perspektif akuntansi atas tradisi lamaran pernikahan (dikenal oleh masyarakat Papua sebagai ‘fakfuken’) yang dilakukan oleh Suku Biak. Metode Studi Kasus digunakan dalam penelitian ini untuk mendedahkan biaya-biaya yang dikeluarkan saat tradisis fakfuken dilakukan. Situs riset bertempat pada lingkungan masyakarat Suku Biak yang berdomisili di Kabupaten Timika. Hasil penelitian menunjukkan bahwa terdapat dua hal dalam tradisi ‘fakfuken’ berdasarkan perspektif akuntansi. Pertama, penetapan harga lamaran pernikahan yang diserahterimakan dilakukan dengan rumus = Uang Pintu + Uang Susu + Uang Maskawin + Benda Pecah Belah. Kedua, setiap ‘fakfuken’ juga memiliki aspek akuntansi seperti rekam jejak Ararem, pelaporan dan penyaluran.
Penerapan Praktik Akuntansi dan Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah Berbasis Halal (Studi Fenomenologi UMKM Kabupaten Gowa)
Tujuan penelitian ini adalah untuk mengetahaui dan menganalisis pengalaman subyektif dan pandangan dari para pelaku Usaha Mikro Kecil dan Menengah (UMKM). Penelitian ini diharapkan dapat memberikan wawasan yang lebih kaya tentang realitas sehari-hari dalam penerapan praktik akuntansi dan pengelolaan keuangan pada UMKM berbasis halal. Pendekatan fenomenologi dipilih untuk penelitian ini karena peneliti untuk memahami pengalaman subyektif dan pandangan para pelaku UMKM. Melalui wawancara mendalam dan analisis tematik, penelitian ini diharapkan dapat memberikan wawasan yang lebih kaya tentang realitas sehari-hari dalam mengelola praktik akuntansi dan keuangan pada UMKM berbasis halal. Hasil penelitian menunjukkan bahwa Usaha Mikro Kecil dan Menengah (UMKM) memegang peranan penting dalam perekonomian Indonesia, berkontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan penyerapan tenaga kerja. Di antara UMKM, usaha mikro berbasis halal menunjukkan perkembangan yang signifikan seiring dengan meningkatnya kesadaran masyarakat terhadap pentingnya produk dan jasa yang sesuai dengan prinsip-prinsip syariah. Hal ini mencakup berbagai sektor seperti makanan dan minuman, kosmetik, usaha dagang. Meskipun demikian, banyak usaha mikro berbasis halal yang menghadapi tantangan dalam pengelolaan akuntansi dan keuangan. Kurangnya pemahaman tentang akuntansi dan keterbatasan sumber daya sering kali menjadi kendala dalam menjalankan praktik akuntansi yang efektif dan efisien. Selain itu, banyak pelaku usaha mikro yang masih menggunakan metode pencatatan keuangan kurang terstruktur, yang dapat mempengaruhi pengambilan keputusan bisnis dan keberlanjutan usaha mereka.Praktik akuntansi yang baik sangat penting bagi keberhasilan usaha, karena dapat memberikan gambaran yang jelas tentang kondisi keuangan, mendukung pengambilan keputusan yang lebih baik Kata Kunci: Praktik Akuntansi, Pengelolaan Keuangan, Keberlanjutan Usaha Halal.
Faktor-Faktor Penentu Keputusan Investasi Pada Generasi Milenial Dan Gen Z
This study aims to analyze the factors that influence investment decisions among Millennials and Gen Z in Makassar City. The sample of this study consisted of 100 respondents selected using purposive sampling techniques. The research method used a survey approach with multiple linear regression analysis to test the hypothesis. The results of the study indicate that financial literacy has a positive but insignificant effect on investment decisions. Investment motivation is proven to have a significant positive effect on investment decisions. Financial behavior also has a positive and significant effect on investment decisions. Overall, these three variables simultaneously have a positive and significant effect on investment decisions. The implications of this study indicate that increasing motivation and good financial behavior can encourage wiser investment decision-making among Millennials and Gen Z.
ANALISIS KEUANGAN DAERAH UNTUK MENGUKUR KINERJA KEUANGAN DI PEMERINTAH DAERAH KABUPATEN GORONTALO TAHUN ANGGARAN 2019-2023
Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Kabupaten Gorontalo melalui berbagai analisis rasio keuangan, meliputi kemandirian, efektivitas, efisiensi, derajat desentralisasi, dan ketergantungan modal selama tahun anggaran 2019-2023. Penelitian ini menggunakan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan menganalisis data sekunder berupa Laporan Realisasi Anggaran (LRA) Pemerintah Kabupaten Gorontalo selama 24 laporan triwulan periode 2019-2023, yang diperoleh melalui metode dokumentasi dari Badan Keuangan dan Aset Daerah, dengan teknik analisis data meliputi perhitungan rasio kemandirian, efektivitas, efisiensi, derajat desentralisasi, dan ketergantungan keuangan daerah. Temuan penelitian ini memberikan wawasan yang berharga untuk meningkatkan kinerja keuangan Pemerintah Kabupaten Gorontalo melalui evaluasi komprehensif rasio kemandirian, efektivitas, efisiensi, derajat desentralisasi, dan ketergantungan keuangan daerah periode 2019-2023
ANALISA PERSIAPAN IMPLEMENTASI PSAK 117 KONTRAK ASURANSI SERTA DAMPAKNYA TERHADAP PERUSAHAAN ASURANSI KERUGIAN DI INDONESIA
Salah satu tujuan utama Otoritas Jasa Keuangan (OJK) adalah meningkatkan kredibilitas industri asuransi nasional. Ini termasuk memastikan bahwa pelaku industri siap untuk menerapkan PSAK 117 tentang Kontrak Asuransi. PSAK 117 sebuah standar baru yang di adopsi secara penuh dari IFRS 17 untuk menggantikan standar IFRS 4 yang berlaku saat ini. PSAK 117 rencananya adakan berlaku penuh pada Januari 2025. Penelitian ini bertujuan untuk melihat kesiapan perusahaan asuransi untuk menerapkan PSAK 117, dan bagaimana hal ini berdampak pada penyajian laporan keuangan. Studi kasus kualitatif ini menggunakan pendekatan primer dan data sekunder melalui wawancara, observasi, dan dokumentasi. Dari penelitian studi kasus pada perusahaan asuransi kerugian X telah mulai mempersiapkan penerapan PSAK 117. Dampak perubahan dari penggunaan standar PSAK 117 adalah perubahan dari penyajian dan pengungkapan laporan keuangan . Hal lain yang perlu diperhatikan dalam perubahan pada implementasi ini adalah seperti untuk pengolahan data dan sumber daya di bagian aktuaria, accounting serta teknologi informatika yang masih terbatas.
Blue Accounting Bagi Masyarakat Laut Torosiaje
This research aims to find out the implementation of Blue Accounting for the Torosiaje Sea community. To be able to answer the problem in the application of blue accounting in the Torosiaje marine community, the researcher uses a qualitative research method with a case study approach. The researcher uses stages based on accounting principles, namely identification, recognition, measurement, presentation and disclosure to measure the implementation of blue accounting. The data collection methods used are observation, interviews and documentation, and the informant chosen is the village government as the one who practices blue accounting. The results of the study found that the village government has implemented the practice of blue accounting with a budget for environmental management and a budget for improving the community's economy as well as a budget for social aspects as a goal for the sustainability of the marine ecosystem
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-wallet dan gaya hidup hedonis terhadap perilaku keuangan mahasiswa Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 90 mahasiswa Prodi S1 Akuntansi Universitas Tadulako dengan total populasi 853 mahasiswa dari Angkatan 2021, 2022, dan 2023. Metode analisis dilakukan menggunakan analisis regresi linear berganda dengan menggunakan software SPSS versi 25. Hasil pada penelitian ini menunjukkan bahwa secara simultan e-wallet dan gaya hidup hedonis berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Secara parsial e-wallet berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Sedangkan gaya hidup hedonis tidak berpengaruh terhadap perilaku keuangan mahasiswa.
Pengaruh Board Diversity Dan Sales Growth Terhadap Financial Distress Yang Dimoderasi Oleh Board Remuneration Pada Perusahaan Pertambangan Di Indonesia
This study aims to analyze influence of the independent variables Board Diversity (consisting of Demographic Diversity and Cognitive Diversity) and Sales Growth on the dependent variable Financial Distress with the moderating variable being Board Remuneration and the control variables Firm Size, Company Age, Total Asset Turn Over in mining companies listed on the BEI (Exchange Indonesian Effect) during the period 2018 - 2022. The study sample was selected using a purposive sampling method so that 43 (forty three) companies were obtained that met the criteria to become the sample. Data analysis used to test the hypothesis is multiple regression analysis using the Eviews-12 program. In predicting the value of financial distress, the author uses the Zmijewski model analysis or what is often known as the X-Score method. Based on the results of study that has been carried out, it is known that the Board Diversity variable, especially the Demographic Diversity variable, has a negative influence on Financial Distress, and the Sales Growth variable for both the Demographic Diversity and Cognitive Diversity variables has a positive influence on Financial Distress. The results of this study also show that the two Board Diversity variables, namely Demographic Diversity and Cognitive Diversity and Sales Growth on Financial Distress are moderated by Board Remuneration, so the one that has an influence is Sales Growth, both for the two components, namely Demographic Diversity and Cognitive Diversity, which have a negative influence.
Copyright (c) 2024 Jurnal Buana Akuntansi
Determinan Keputusan Mahasiswa Dalam Memilih Karir Pada Bidang Perpajakan
This research was conducted with the aim of determining whether the influence of perception, motivation, and tax knowledge affects students' decisions to pursue a career in taxation. The research model involved conducting a survey using an online questionnaire through Google Forms. The sample was determined using purposive sampling method with criteria of students in the 3rd, 5th, and 7th semesters of the accounting and management programs at Krida Wacana Christian University. The research data were analyzed using multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study indicate that perception, motivation, and tax knowledge have a positive influence on students' decisions to pursue a career in taxation.
Pengaruh Konvergensi IFRS, Etnisitas dan Subsidiaries terhadap Audit Fees
Companies are required to prepare financial reports as a form of transparency and accountability in the financial sector. In addition, financial reports are also used by stakeholders and other stakeholders to make decisions. To ensure that the report is reasonable and reliable, the financial statements must be audited by an independent auditor. The objective of the financial report audit is to ensure the reliability of the financial statements prepared by management. Auditors must be competent in understanding the client's business, determining the amount of business risk, and the complexity of the business, which will impact on the amount of fees or audit fees. Currently, the amount of audit fees is still an interesting thing to study. Audit fees are fees charged by the auditor in the audit process to the company being audited. There are several factors that influence the determination of audit fees, namely convergence of International Financial Reporting Standards (IFRS), company size, ethnicity, subsidiaries, business complexity and audit committee.
Pengaruh Literasi Keuangan, Motivasi Investasi, dan Locus of Control Terhadap Keputusan Investasi Mahasiswa Akuntansi
In recent years, the interest in investment among young investors in Indonesia, especially those under the age of 30, has increased significantly. Nevertheless, low financial literacy remains a problem faced by many young people, which can pose risks to their investment decisions. This study aims to examine the influence of financial literacy, investment motivation, and locus of control on the investment decisions of accounting students. This research uses a quantitative approach with a survey method. The population of this study consists of accounting students from various universities in Indonesia. The sampling technique used is purposive random sampling, with a total of 100 respondents selected as the sample. Primary data was collected through the distribution of questionnaires, and data analysis was conducted using SPSS version 25 software. The results of the study indicate that financial literacy, investment motivation, and locus of control have a significant influence on investment decisions
PENGARUH LEMPU’ NA GETTENG, ETIKA, DAN PENGALAMAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi Pada Kantor Inspektorat Provinsi Sulawesi Selatan)
Penelitian ini bertujuan mengetahui Pengaruh Lempu’ Na Getteng, Etika dan Pengalaman Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Dengan Teknologi Informasi Sebagai Variabel Moderasi (Studi Pada Kantor Inspektorat Provinsi Sulawesi Selatan). Sampel yang digunakan sebanyak 42 auditor. Sampel dalam peneliti ini menggunakan teknik sensus sampling sehingga seluruh jumlah populasi dijadikan sebagai sampel penelitian. Metode penelitian yang digunakan dalam penelitian ini yaitu kuantitatif. Data dikumpulkan dengan menggunakan metode Kuesioner. Metode statistik yang digunakan untuk menguji hipotesis yaitu regresi linear berganda dengan bantuan program Smart PLS. Hasil penelitian menunjukkan bahwa lempu’ na getteng dan etika berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Analisis regresi moderasi menunjukkan bahwa teknologi informasi mampu memoderasi lempu’ na getteng dan etika terhadap kemampuan auditor dalam mendeteksi kecurangan. Sedangkan teknologi informasi tidak mampu memoderasi variabel pengalaman kerja dan tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan. Kata Kunci : Lempu’ Na Getteng, Etika, Pengalaman Kerja, dan Kemampuan Auditor Dalam Mendeteksi Kecurangan.
Gambaran Kepatuhan Wajib Pajak UMKM Binaan KPP Kalideres
Indonesia is one of the developing countries that is identical with development action activities from all types of industries, where the need for funds is sourced from the tax system collected from taxpayers. But in fact, not a few taxpayers are still not tax-compliant because they are influenced by some factors. The purpose of this research is to find out whether those factors influence MSMEs taxpayer compliance. The method that researchers use is qualitative-descriptive. The sample in this study is MSMEs that are doing business in the KPP Kalideres area, own or joint businesses, have an NPWP, and have a minimum turnover income of Rp.4,000,000,- and a maximum of Rp.500,000,000,-. The sampling technique uses a purposive sampling technique. Data collection techniques use interviews and documentation. The results of this study show the profile and background of MSME business actors, and fundamental factors such as the wealth of knowledge about taxation, the frequency and type of socialization used, effectiveness in modernizing the tax administration system, and the character of love of money attitudes are supporting factors for MSME business actors in influencing their mindset, decision making, and attitude in implementing their tax rights and obligations.
Kepatuhan Wajib Pajak Orang Pribadi Profesi Bidan di Sumenep
The aim of this reseach to determine the compliance of individual taxpayers who work as midwives in Sumenep Regency. This qualitative research uses case studies. The informants in this study used midwives who practiced independently with the title of ruby midwives in 2023, namely Midwife I, Mrs. ES, Midwife II, Mrs. A, and Midwife III, Mrs. ISP. Data analysis techniques include data reduction, data presentation, and conclusion drawing, and data validity tests are conducted using source triangulation and triangulation techniques. The study results show that midwives who practice independently have shown an obedient attitude and comply with applicable tax regulations regarding the tax obligations of the midwifery profession. Individual taxpayers who are midwives show that (1) they are compliant in registering to have an NPWP; (2) are obedient in calculating and paying taxes; (3) they comply in reporting annual tax returns promptly; and (4) they have never been sanctioned or have tax payment arrears. Compliance with tax obligations was a requirement at the time of the inauguration of "bidan delima" who practice independently and must be obedient and compliant in paying taxes.
Evaluasi Penerapan Sistem Informasi Manajemen (SIMDA) dalam Meningkatkan Kualitas Laporan Keuangan Pada Dinas Kesehatan Luwu Timur
Penelitian ini bertujuan untuk mengetahui Evaluasi Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Dalam Meningkatkan Kualitas Laporan Keuangan. Penelitian ini menggunakan Penelitian Deskriptif kualitatif karena memanfaatkan teori yang ada sebagai penjelas, agar dapat ditarik kesimpulan. Penelitian ini menggunakan data primer dan sekunder dengan cara melakukan penelitian langsung dilapangan dengan melakukan wawancara tersturktur dan tidak terstruktur. Data dikumpulkan melalui proses wawancara langsung dengan para informan menggunakan panduan wawancara, observasi langsung terhadap aktivitas para pegawai bidang kuangan Dinas Kesehatan Luwu timur serta studi dokumentasi atas dokumen terkait. Hasil penelitian menunjukkan bahwa kualitas informasi yang dihasilkan dari SIMDA Keuangan dinilai baik, dengan ketepatan waktu,relevansi,kemampuan untuk dibandingankan dan kemudahan pemahaman. Sistem ini memberikan kontribusi positif terhadap proses penyajian laporan keuangan, mendukung pengambilan keputusan, dan meningkatkan transparansi dalam pengelolaan keuangan Dinas Kesehatan Luwu Timur.
Problematika Keterlambatan Penyampaian Tanggapan SP2DK Wajib Pajak yang di terbitkan oleh KPP Pratama di kota Pontianak
SP2DK is a letter from the Tax Office Director (KPP) issued to taxpayers to explain data and/or information regarding the suspected non-fulfillment of tax obligations in accordance with the provisions of tax legislation. The term SP2DK, commonly referred to as the "love letter" by the community, is considered a precursor to future trials and carries a worrying nuance. However, if interpreted correctly, SP2DK is a control mechanism and follow-up in the Indonesian tax self-assessment system, which provides taxpayers with the opportunity to review and clarify their tax obligations. Regarding the self-assessment tax system in Indonesia, the monitoring process must continue to ensure tax compliance. Thus, tax collection activities can be carried out according to applicable regulations. The Pratama Tax Office gives taxpayers a deadline of 14 days (from the date of dispatch) to respond to the SP2DK. According to the 2021 Annual Report data from the Directorate General of Taxes (DJP), SP2DK production last year amounted to 3.73 million letters. This number increased by approximately 53.86% compared to the production in 2020 of 2.42 million letters.
Membangun Whistleblowing system Untuk Mencegah Fraud Sehingga Meningkatkan Nilai Perusahaan
Tujuan penelitian ini adalah untuk menganalisis pengaruh struktur tata kelola perusahaan, yang terdiri dari komite audit dan audit internal dalam membangun whistleblowing system sebagai salah satu bentuk pengendalian internal perusahaan yang membantu mencegah fraud sehingga meningkatkan nilai perusahaan. Penelitian ini menggunakan data sekunder, yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2018 sampai tahun 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 139 sampel. Hasilnya menunjukkan bahwa komite audit memiliki pengaruh positif dan signifikan terhadap pembangunan whistleblowing system. Audit internal memiliki pengaruh negatif tetapi signifikan terhadap pembangunan whistleblowing system, whistleblowing system memiliki pengaruh negatif dan signifikan terhadap fraud, fraud memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan, dan komite audit dan audit internal memiliki pengaruh negatif dan tidak signifikan terhadap nilai perusahaan melalui fraud yang dicegah melalui pembangunan whistleblowing system. Uji sobel melalui STATCAL menunjukkan bahwa whistleblowing system dan fraud tidak dapat memediasi komite audit dan audit internal terhadap nilai perusahaan
Pengaruh Pemanfaatan Teknologi Dan Transparansi Terhadap Kinerja Pemerintah Desa Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Kasus Pada Pemerintah Desa Kecamatan Kabila Bone Kabupaten Bone Bolango Provinsi Gorontalo)
Penelitian ini bertujuan menguji pengaruh pemanfaatan teknologi informasi dan transparansi terhadap kinerja pemerintah desa melalui akuntabilitas sebagai variabel intervening pada pemerintah desa kecamatan kabila bone kabupaten bone bolango provinsi Sulawesi utara. Alat analisis pada penelitian ini menggunakan bantuan program software SmartPLS versi 3.0 yang terdiri dari evaluasi outer model dan inner model. Penelitian ini termasuk kedalam penelitian deskriptif dan bersifat kausal. Populasi dalam penelitian ini adalah pemerintah desa kecamatan kabila bone. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan mengkategorikan sampel yang ada. sehingga didapatkan 54 responden dari seluruh aparat desa yang ada di kecamatan kabila bone. Hasil dari penelitian ini menunjukan bahwa pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.968 <0.05 maka hipotesis I diterima. Transparansi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.000 < 0.05 maka hipotesis II diterima. Akuntabilitas berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.000 <0.05 maka hipotesis III diterima. pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.027 <0.05 maka hipotesis IV diterima. Transparansi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.000 < 0.05 maka hipotesis V diterima. Pemanfaatan teknologi terhadap kinerja pemerintah desa dengan akuntabilitas akuntabilitas sebagai variabel intervening dengan tingkat signifikansi 0.962 <0.5 maka hipotesis VI ditolak. Transparansi terhadap kinerja pemerintah desa terhadap dengan akuntabilitas sebagai variabel intervening dengan tingkat signifikansi 0.000 <0.05 maka hipotesis VII diterima.
DAMPAK LITERASI KEUANGAN, KONTROL DIRI DAN PENGGUNAAN E - MONEY TERHADAP PERILAKU KONSUMTIF DI KALANGAN MAHASISWA AKUNTANSI UNIVERSITAS NEGERI GORONTALO
ABSTRACT This research aims to determine the impact of financial literacy, self-control, and the use of e-money on consumer behavior among accounting students at Gorontalo State University, both partially and simultaneously. This research uses quantitative research methods. The data source used in this research is primary data obtained from a questionnaire distributed to the population in this research, namely all students majoring in accounting at Gorontalo State University. The results of the research show that partially financial literacy and the use of e-money have a positive and significant effect on the consumptive behavior of students majoring in accounting at Gorontalo State University, however, self-control does not have a positive but significant effect on the consumptive behavior of students majoring in accounting at Gorontalo State University. Simultaneously, financial literacy, self-control and the use of e-money have a positive and significant effect on the consumptive behavior of students majoring in accounting at Gorontalo State University with a determinant value of 33.6% while the remaining 66.4% is explained by other variables not examined in this research. ABSTRAK Penelitian ini bertujuan untuk mengetahui dampak literasi keuangan, kontrol diri, dan penggunaan e-money terhadap perilaku konsumtif di kalangan mahasiswa akuntansi Universitas Negeri Gorontalo baik secara parsial maupun simultan. Penelitian ini menggunakan metode penelitian kuantitatif. Sumber data yang digunakan dalam penelitian ini yakni menggunakan data primer yang diperoleh dari kuesioner yang disebarkan kepada populasi dalam penelitian ini yaitu seluruh mahasiswa jurusan akuntansi di Universitas Negeri Gorontalo. Hasil penelitian menunjukkan bahwa secara parsial Literasi keuangan dan penggunaan e-money berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa jurusan akuntansi Universitas Negeri Gorontalo, namun untuk Kontrol diri tidak berpengaruh positif namun signifikan terhadap perilaku konsumtif mahasiswa jurusan akuntansi Universitas Negeri Gorontalo. Secara simultan Literasi keuangan, kontrol diri, dan penggunaan e-money berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa jurusan akuntansi Universitas Negeri Gorontalo dengan nilai determinan sebesar 33,6 % sedangkan sisanya sebesar 66,4.% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.