Akurasi : Jurnal Studi Akuntansi dan Keuangan 2023-07-02T12:43:07+01:00 Lilik Handajani Open Journal Systems <div class="heading row"> <div class="col-md-4"><a class="cover" href=""> <img class="img-responsive" src=""> </a></div> <div class="col-md-8"> <div class="description"> <dl class="row"> <dt class="col-sm-3">Title</dt> <dd class="col-sm-9">Jurnal Studi Akuntansi dan Keuangan</dd> <dt class="col-sm-3">Initials</dt> <dd class="col-sm-9"><strong>AKURASI</strong></dd> <dt class="col-sm-3">Website</dt> <dd class="col-sm-9"><a href=""></a></dd> <dt class="col-sm-3">ISSN</dt> <dd class="col-sm-9"><strong><a title="p-issn" href="" target="_blank" rel="noopener">2720-9067</a></strong> (print), <strong><a title="issn" href="" target="_blank" rel="noopener">2685-1059</a></strong> (online)</dd> <dt class="col-sm-3">Accreditated</dt> <dd class="col-sm-9"><a href="" target="_blank" rel="noopener">"Sinta 3" by the Minister of Research and Technology / Head of the National Research and Innovation Agency: 148/M/KPT/2020 PERIOD: 2020-2024</a></dd> <dt class="col-sm-3">DOI Prefix</dt> <dd class="col-sm-9">10.29303/akurasi</dd> <dt class="col-sm-3">Subject</dt> <dd class="col-sm-9">Learning, Teacher and Student in Education</dd> <dt class="col-sm-3">Frequency</dt> <dd class="col-sm-9">Biannual</dd> <dt class="col-sm-3">Language</dt> <dd class="col-sm-9">English (EN), Indonesian (ID)</dd> <dt class="col-sm-3">Indexed at</dt> <dd class="col-sm-9">Sinta, Garuda, BASE, OneSearch, Crossref, etc.</dd> <dt class="col-sm-3">Citation</dt> <dd class="col-sm-9"><a href=";user=NRJCZJkAAAAJ" target="_blank" rel="noopener">Google Scholar</a></dd> <dt class="col-sm-3">OAI</dt> <dd class="col-sm-9"></dd> </dl> </div> </div> <p>Jurnal Studi Akuntansi dan Keuangan is a scientific journal published by the Faculty of Economics and Business, University of Mataram. The journal is published regularly twice a year in June (January-June period) and December (July-December period). Journals are published as a medium for communicating and disseminating the results of empirical research in accounting and finance which can contribute to the development of practice and enrich the accounting literature.</p> <p>Submit articles online with the <a href="">Register</a> first if you don't have a User Account and or <a href="">Login</a> if you have already registered with the AKURASI&nbsp; Journal. If there are problems or questions, you can send them via email to <a href=""></a> <br>Manuscript submission will be <a href="">FREE OF CHARGE SUBMISSION</a> for each article</p> <button class="btn btn-primary btn-lg" type="button">Download Article Template</button></div> MOTIF KECENDERUNGAN PERILAKU FRAUD ASN: PERSPEKTIF FRAUD DIAMOND THEORY 2023-06-27T08:16:29+01:00 Paramita Budirahayu David Adechandra Asedica Pesudo <p><em>This study uses the Fraud Diamond Theory approach to explore the motives of the State Civil Apparatus in the Regional Apparatus Organization City X. This research is a qualitative descriptive study using primary data collection techniques. Data collection began with semi-structured interviews with representatives of the State Civil Apparatus in each section of Regional Apparatus Organization City X and deepened through observation. The results of this study indicate that fraud is still found in the form of asset misuse by the State Civil Apparatus. The tendency for fraudulent behavior to occur is based on an intention within the Regional Apparatus Organization to commit fraud driven by motives in the form of pressure, rationalization, opportunity, and ability, as explained in the Fraud Diamond Theory. The results of this study can be used as evaluation material for City X Regional Apparatus Organizations to mitigate the possibility of fraud.</em></p> <p>&nbsp;</p> 2023-06-27T03:01:49+01:00 Copyright (c) 2023 Paramita Budirahayu, David Adechandra Asedica Pesudo APAKAH CORPORATE GOVERNANCE DAN FINANCIAL PERFORMANCE DAPAT MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE? 2023-06-27T08:16:26+01:00 Vanessa Natalie Rizky Eriandani Felizia Arni Rudiawarni <p><em>This study aims to examine the effect of CSR on Firm Value (FV) and analyze whether Good Corporate Governance (GCG) and Financial Performance can strengthen or weaken this influence. This study uses data on non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019–2021 with a total sample of 1048 firm years. Data analysis using multiple linear regression. CSR measurement using content analysis. Firm Value is measured using Stock Return. GCG is measured using Board Size (BS), Board Independence (B-IND), Family Ownership (FMO), and Largest Ownership&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;(L-OWN). Financial Performance proxies use Return on Assets (ROA) and Net Profit Margin (NPM). Empirical results show that CSR has a positive effect on Firm Value. Financial Performance (ROA) weakens the relationship between CSR and FV. However, GCG is unable to moderate the relationship between CSR and FV. This research confirms that CSR activities are essential to increase firm value and business sustainability.</em></p> <p>&nbsp;</p> 2023-06-27T03:03:59+01:00 Copyright (c) 2023 Vanessa Natalie, Rizky Eriandani, Felizia Arni Rudiawarni APAKAH KARAKTERISTIK PERUSAHAAN DAN ATRIBUT AUDIT MEMENGARUHI TAX AVOIDANCE? 2023-06-27T08:16:23+01:00 Handika Kusumadani Deasy Ariyanti Rahayuningsih <p><em>This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance. The independent variables in this study are profitability, leverage, company size, company age, sales growth, audit committee, and audit quality. The dependent variable in this study is tax avoidance. The objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The number of samples that were successfully obtained using the purposive sampling method was 61 companies with a total of 183 data. This study used multiple regression to determine the effect of the independent variables on profitability, leverage, company size, company age, sales growth, audit committee, and audit quality on variables dependent on tax avoidance. The results of this study indicate that profitability has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance while company size, company age, sales growth, audit committee, and audit quality do not affect tax avoidance. The implications for the results of this study focus on improving tax regulations and increasing taxpayer awareness to minimize tax avoidance.</em></p> <p>&nbsp;</p> 2023-06-27T03:07:38+01:00 Copyright (c) 2023 Handika Kusumadani, Deasy Ariyanti Rahayuningsih PERAN REPUTASI PERUSAHAAN SEBAGAI PEMEDIASI PADA PENGARUH PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA BISNIS PERUSAHAAN 2023-06-27T08:16:20+01:00 Nabila Azzahra Erna Widiastuty <p><em>This study examines the role of company reputation as a mediator in the broad influence of CSR website disclosure on company business performance. The sample consists of non-financial public companies listed on the Indonesia Stock Exchange for the 2017-2021. Sampling was done using a purposive method and obtained 775 firm-year samples. Sources of research data come from the company's annual report, the company's website, and the Eikon Refinitive Datastream. Hypothesis testing using SEM-PLS with WarpPLS 7.0 software. This study's results indicate that corporate reputation's role mediates the broad influence of CSR website disclosure on corporate business performance. The result shows vary. The results of this study have implications that CSR website disclosure must be used as a long-term strategy that is in line with POJK regulation no. 8/POJK.04/2015. Furthermore, regulators can increase regulations regarding what areas must be disclosed on the CSR website.</em></p> 2023-06-27T03:08:18+01:00 Copyright (c) 2023 Nabila Azzahra, Erna Widiastuty MOTIVASI KEPUTUSAN RESTRUKTURISASI KREDIT PADA MASA PANDEMI COVID-19 2023-06-27T08:16:16+01:00 Nur Diana Elvia R. Shauki <p><em>This study aims to answer the phenomena that motivate the decision to grant credit restructuring to MSME debtors affected by COVID-19 at Regional Development Bank X.&nbsp; This research approach uses a qualitative single case study method with multiple embedded unit analyses. Data were obtained from observation, documentation, and semi-structured interviews. This study uses content analysis, thematic, and constant comparison with the NVivo 12 Plus. The uniqueness of this study is evaluating the phenomenon of decision-making of credit restructuring using institutional logic. It is relevant to explain the relationship between individual behavior and institutions that can influence action. The results of the study show that symbolic carriers affect material carriers thereby triggering the coupling practice that is limited to the preparation of SOPs referring to POJK No.11/POJK.03/2020; POJK No.48/POJK.03/2020; POJK No.17/POJK.03/2020, while the decoupling practice occurred in the implementation of SOPs in deciding credit restructuring during COVID-19. There are multiple logics including the logic of routines, actors, and procedures. The competing logics are logic of procedures and actors in providing considerations and decisions on debtor eligibility and credit restructuring schemes. The logic of procedure is the dominant logic that motivates making credit restructuring decisions. The contribution of the study is more directed to regulators in designing more appropriate policies by considering organizational behavior.</em></p> 2023-06-27T03:10:11+01:00 Copyright (c) 2023 Nur Diana, Elvia R. Shauki APAKAH RASIO KEUANGAN DAPAT MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA? 2023-06-27T08:16:14+01:00 Ranti Ekslesia Evi Maria <p>Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum membuat keputusan investasi. Riset ini bertujuan menguji kegunaan rasio keuangan dalam memprediksi kemungkinan munculnya keadaan financial distress pada saat pandemi. Ada tiga rasio yang akan diuji dalam riset ini, yaitu likuiditas, leverage, dan profitabilitas.&nbsp; Likuiditas diukur menggunakan current ratio, leverage dengan Debt to Total Asset Ratio, dan&nbsp; profitability dihitung dengan Return on Equity Ratio.&nbsp;&nbsp; Pengujian dilakukan pada 222 perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2020 dan 202&nbsp; dengan analisis regresi logistik. Hasil penelitian menunjukkan hanya profitabilitas yang memprediksi probabilitas terjadinya financial distress, sedangkan likuiditas dan leverage bukan merupakan prediktor financial distress.&nbsp; Hasil ini menunjukkan bahwa profitabilitas berguna sebagai sinyal kondisi financial distress perusahaan pada masa pandemi. Investor dan calon investor dapat menggunakan rasio keuangan sebagai bahan pertimbangan dalam pengambilan keputusan investasi.</p> 2023-06-27T03:11:48+01:00 Copyright (c) 2023 Ranti Ekslesia, Evi Maria DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH 2023-06-27T08:16:11+01:00 Amin Insani Sri Rahayu Misni Erwati <p><em>Local government financial performance is an indicator used to monitor, measure, evaluate, and achieve the implementation of effective and efficient regional financial management. The research aims to determine the effect of local original income, balancing funds, capital expenditure, economic growth, and audit opinions on the financial performance of district/city governments in Jambi Province for the 2019-2021 period.&nbsp; A total of 33 samples in 11 districts/cities were obtained using a non-probability sampling technique. Secondary data was obtained from the official websites of DJPK, BPS, and BPK Jambi province. The results showed that the variable of local original income had a positive influence on the financial performance of local governments and the variable of equalization funds had a negative influence on the financial performance of local governments, but for variables of capital expenditure, economic growth, and audit opinions did not affect the financial performance of local governments. The results of this study make an important contribution in efforts to improve government performance and services to the community. </em></p> 2023-06-27T03:13:27+01:00 Copyright (c) 2023 Amin Insani, Sri Rahayu, Misni Erwati THE ROLE OF AUDIT QUALITY ON THE DETERMINANTS OF AUDITOR PERFORMANCE 2023-06-27T08:16:08+01:00 Lulu Akmal Nabila Harry Budiantoro Kanaya Lapae <p>Penelitian ini bertujuan untuk menjelaskan peran kualitas audit terhadap penentu kinerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur. Penelitian ini menggunakan data primer dengan metode pengumpulan data menggunakan kuesioner. Pengujian dilakukan terhadap 62 responden auditor dari 10 kantor akuntan publik dengan menggunakan analisis regresi linear berganda.&nbsp; Hasil penelitian menunjukkan bahwa etika profesi berpengaruh signifikan terhadap kinerja auditor, sedangkan akuntabilitas dan kompetensi tidak berpengaruh signifikan terhadap kinerja auditor. Kualitas audit terbukti&nbsp; mampu memoderasi hubungan akuntabilitas dan kompetensi terhadap kinerja auditor, tetapi tidak mampu memoderasi hubungan etika profesi terhadap kinerja auditor. Hasil penelitian ini mengimplikasikan bahwa dalam melakukan penugasannya auditor harus menjalankan etika profesi sesuai dengan norma yang berlaku, akuntabel dan kompeten, dan bertanggung jawab serta lebih memahami kepentingan publik.</p> 2023-06-27T03:14:53+01:00 Copyright (c) 2023 Lulu Akmal Nabila, Harry Budiantoro, Kanaya Lapae DETERMINAN KESEJAHTERAAN MASYARAKAT DESA DALAM SEWINDU DANA DESA 2023-07-02T12:43:07+01:00 Nurhidayati Nurhidayati <p><em>Village Funds have been used, among others, for village infrastructure development activities, community empowerment activities, and also to improve village apparatus services.&nbsp; The scope of this research is the village community in East Java, which is the province that has received the most Village Funds in recent times,&nbsp; but the absolute poverty rate in East Java is the highest in Indonesia.&nbsp; This study aims to analyze the effect of infrastructure development in the village, village services to the community, and community empowerment on community welfare. Valid questionnaire results were obtained from 291 respondents who were analyzed using a structural model. This study proves that village development, community service, and community empowerment affect community welfare. However, the village service variable has the least influence compared to the other variables.&nbsp; The aspect of service to the community which refers to the concept of good governance still really needs to be improved for the welfare of the community, through the provision of services in an accountable and transparent manner and taking into account the needs of the community.</em></p> <p>&nbsp;</p> 2023-06-27T03:16:48+01:00 Copyright (c) 2023 Nurhidayati DETERMINAN PROBABILITY OF DEFAULT DALAM PERHITUNGAN EXPECTED CREDIT LOSS PERBANKAN 2023-06-27T08:16:01+01:00 Ary Daniel Hartanto Herlin Tundjung Setijaningsih <p><em>This study aims to analyze the influence of the credit risk profile, credit growth target and the macro economy (GDP, exchange rate and inflation) on the probability of default in generating expected credit loss as stipulated in PSAK 71.&nbsp; The research was conducted at PT Bank X during the 2016-2020 observation&nbsp; using multiple linear regression analysis.&nbsp; The results of this study state that the credit risk profile, credit growth target and the exchange rate have a positive and significant effect on the probability of default (PD), while GDP and inflation have a significant negative effect on PD.&nbsp; The research results imply that the implementation of good credit risk management is expected to reduce the rate of default which can be caused by the credit growth target and macroeconomic conditions, especially GDP and exchange rates which have a significant effect on defaults which will ultimately affect the formation of expected credit loss (ECL) in the financial statements.</em></p> 2023-06-27T03:19:08+01:00 Copyright (c) 2023 Ary Daniel Hartanto, Herlin Tundjung Setijaningsih PENGUATAN TATA KELOLA KEUANGAN DAERAH BERDASARKAN HASIL INDEKS PENGELOLAAN KEUANGAN DAERAH 2023-06-27T08:15:58+01:00 Khoirunnisa Hasna Nuzulia Yusmina Khoirunnisa Dodik Siswantoro <p><em>This study aims to evaluate the performance of regional financial governance in Klaten Regency based on Permendagri No 19 of 2020, which focuses on budget allocation in the APBD and budget absorption. This research is a case study with a qualitative approach. The research instruments were in-depth interviews, documentation studies, and direct observation at BPKPAD and Bappedalitbang Klaten Regency. The results of research on budget allocations in APBD show that there are human errors, a slow system, budget reallocations, differences in perceptions between regulators and regulates, and unclear and detailed rules. The absorption of the budget shows the role of planning, human resources, time management, and force majeure factors. The recommendation in this study is that the regulator can increase reviews related to the elaboration of the IPKD. It is advisable to organize training activities and technical guidance for measuring IPKD and implementing reward-punishment. For the Klaten Regency Government, it can improve coordination and socialization in the implementation of regional policies and consider human resources in terms of quality and quantity.</em></p> 2023-06-27T03:20:43+01:00 Copyright (c) 2023 Khoirunnisa Hasna Nuzulia Yusmina Khoirunnisa, Dodik Siswantoro THE MODERATING ROLE OF THE GOVERNMENT INTERNAL CONTROL SYSTEM ON FACTORS INFLUENCING THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS 2023-06-27T08:16:32+01:00 Asyafiah Putri Binsar H. Simanjuntak <p>Penelitian ini menguji dan menganalisis pengaruh kompetensi SDM, penerapan standar akuntansi daerah dan penggunaan sistem akuntansi daerah terhadap kualitas laporan keuangan daerah dengan Sistem Pengendalian Intern Pemerintah (SPIP) sebagai variabel pemoderasi. Penelitian ini menggunakan teknik purposive sampling dan terdapat total 146 responden yang terlibat dalam pengelolaan keuangan di Dinas Sosial Provinsi DKI Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer berupa kuesioner yang diukur dengan skala Likert dan diuji dengan menggunakan analisis regresi data panel. Hasil kajian menunjukkan bahwa kompetensi SDM, penerapan standar akuntansi daerah dan penggunaan sistem akuntansi daerah berdampak pada kualitas pelaporan keuangan pemerintah daerah. Sistem pengendalian intern pemerintah memperkuat pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi daerah dan penggunaan sistem akuntansi daerah terhadap kualitas laporan keuangan pemerintah daerah. Hasil penelitian ini mengimplikasikan bahwa pemerintah daerah mampu menyajikan laporan keuangan pemerintah daerah yang berkualitas dan berguna bagi pihak yang berkepentingan.</p> 2023-06-27T00:00:00+01:00 Copyright (c) 2023 Asyafiah Putri, Binsar H. Simanjuntak EFEKTIVITAS PENERAPAN SISTEM FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA PENCEGAHAN FAKTUR PAJAK FIKTIF: PERSPEKTIF REGULATOR 2023-06-27T08:15:54+01:00 Andika Galih Permana Nanda Ayu Wijayanti <p><em>The government has required the implementation of an electronic tax invoice system to prevent tax fraud, especially fictitious tax invoices, with the issuance of PER-16/PJ/2014. However, after the implementation of the electronic tax invoice system, there are still cases of fictitious tax invoices. The purpose of this study is to evaluate the effectiveness of electronic tax invoices in preventing fictitious tax invoices from the perspective of the Directorate General of Taxes (DJP). The research methodology used is a case study using a qualitative descriptive approach. The effectiveness of the e-Faktur system in preventing fictitious tax invoices was evaluated based on Delone &amp; Mclean’s IS Success Model and Fraud Prevention Theory. The findings show that the implementation of the electronic tax invoice system has not been effective in preventing fictitious tax invoices. The implementation of electronic tax invoices has not optimally stopped fictitious tax invoice cases because it has not succeeded in identifying manipulative transactions, thus creating opportunities for perpetrators to issue fictitious tax invoices. This research can be used as a consideration for the DJP to improve the performance of the electronic tax invoice system in preventing fictitious tax invoices.</em></p> 2023-06-27T03:24:07+01:00 Copyright (c) 2023 Andika Galih Permana, Nanda Ayu Wijayanti MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN TEORI FRAUD HEXAGON 2023-06-27T08:15:51+01:00 Annisa Nurbaiti Azka Arthami <p><em>This study aims to examine the effect of the hexagon fraud theory on fraudulent financial statements in the transportation and logistics sector in 2017 – 2021. This study uses a quantitative approach, with secondary data on company annual reports. A total of 60 samples were selected by purposive sampling and analyzed using panel data regression. The research findings show that pressure has a significant negative effect on fraudulent financial statements, while opportunity and rationalization have a significant positive effect on fraudulent financial statements. However, capability, arrogance, and collusion have no significant effect on fraudulent financial statements. The results of this study imply that the existence of pressure, opportunity, and rationalization on a person can indicate fraudulent financial reporting.</em></p> <p>&nbsp;</p> 2023-06-27T03:26:36+01:00 Copyright (c) 2023 Annisa Nurbaiti , Azka Arthami PERAN MODERASI INDIKATOR MAKROEKONOMI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN 2023-06-27T08:15:48+01:00 Azizah Hermanto Siregar Hendro Sasongko <p><em>This study analyzes the determinants of firm value and the moderating role of macroeconomic indicators on the determinants of firm value.&nbsp; Secondary data testing was carried out on the IDX High Dividend 20 company financial statements for the period 2017-2021 which were analyzed using panel data regression.&nbsp; The determinants of firm value tested include dividend policy, capital structure, ownership, free cash flow, profitability, and good corporate governance (GCG). Interest and exchange rates are used as moderating variables. The research findings show that dividend policy, ownership, and board size have a positive impact, while the audit committee has a negative effect on firm value. The moderating role of interest rates and exchange rates can be seen in their interactions with dividend policy variables and GCG variables which are proxied through the board size and audit committee. The moderating role of interest rates can increase the firm value if it interacts with the dividend policy, and interest rates can increase or decrease a firm value if it interacts with good corporate governance. The exchange rate moderating effect can increase the firm value if it interacts with dividend policy and GCG.</em></p> <p>&nbsp;</p> 2023-06-27T03:28:06+01:00 Copyright (c) 2023 Azizah, Hermanto Siregar, Hendro Sasongko