https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/issue/feed Jurnal Akuntansi dan Keuangan Daerah 2021-02-07T15:43:59+00:00 Cornelia Matani jurnalakuntansiuncen@gmail.com Open Journal Systems <p>Jurnal ini memuat artikel-artikel berkaitan dengan Akuntansi Sektor Publik, Akuntansi Manajemen, Auditing, Keuangan dan Sistem Informasi.</p> https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/159 PENGARUH PENERAPAN STANDAR AKUNTANSI ZAKAT (PSAK 109),SHARIAH COMPLIANCE,TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA (AMIL) TERHADAP PENGELOLAAN DANA ZAKAT 2021-02-07T14:28:17+00:00 Nur Imamah Imamah904@gmail.com <p><em>This study aims to train whether there is an effect of zakat reporting (PSAK 109), sharia compliance, transparency and human resource competence on the management of zakat funds. The object of this research is zakat management institutions in Pemalang district.</em></p> <p><em>The type used in this research is quantitative. The data used are primary data by distributing questionnaires to zakat institutions in Pemalang Regency including Baznas, Laz Al-Ikhsan, Laziz MU, Laziz Nu, and BBI. There were 36 questionnaires that were collected and could be processed. Testing in research using multiple linear analysis method with SPSS program.</em></p> <p><em>The results of this study indicate that the application of accounting has a positive and significant effect on the management of zakat funds in Pemalang, sharia compliance has a positive and significant effect on the management of zakat funds in Pemalang, transparency has a positive and significant effect on the management of zakat funds in Pemalang, human resource competence (amil ) has a positive and significant effect on the management of zakat funds in Pemalang.</em></p> <p><em>So it can show the results of this research are that zakat institutions must be able to improve and maintain aspects of the application of sharia accounting, sharia compliance, transparency and human resource competence (amil) in order to gain the trust of the public to flow zakat, infaq / shadaqoh through institutions to maximize in management in order to create an equity and welfare for the general public.</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/160 PENGARUH PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DAN DAMPAKNYA TERHADAP PERSEPSI ATAS PENERIMAAN PAJAK 2021-02-07T14:35:25+00:00 Muhammad Ridho Hendriyadi pascalinasesa@gmail.com Linda Y Hutadjulu pascalinasesa@gmail.com Novalia H Bleskadit pascalinasesa@gmail.com <p><em>This study aims</em><em> to determine whether there is a relationship between tax knowledge and tax service quality on taxpayer awareness in paying motorized vehicle taxes and its impact on perceptions of tax revenue.</em> <em>The research method used is the Path Analysis method and Sobel Test. The population of this study is the owner of motor vehicles in the Jayapura area. The research sample was 94 motorized vehicle owners who were selected by the snowball sampling technique. The type of data used is primary data.</em> <em>The results showed that tax knowledge and tax service quality had an effect on taxpayer awareness. However, knowledge of taxes, quality of tax services and awareness of taxpayers have no effect on perceptions of tax revenue. In addition, knowledge of taxes and the quality of tax services also have an indirect effect on the perception of tax revenue through taxpayer awareness.</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/161 PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN, KUALITAS PEMERIKSAAN PAJAK DAN KESADARAN MASYARAKAT TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MEMILIKI UMKM DI KOTA JAYAPURA 2021-02-07T14:40:06+00:00 Megezz Yizhart Duwiri pascalinasesa@gmail.com Theo Allo Layuk pascalinasesa@gmail.com Novalia H. Bleskadit pascalinasesa@gmail.com <p><em>The purpose of this study was to determine the effect of the adoption of the Modern Tax Administration System, the Quality of Tax Examination, and Public Awareness of the Taxpayer Compliance of Individuals Who Own SMEs in Jayapura City.</em></p> <p><em>Data collection techniques used in this study were questionnaires (questionnaire) with respondents as many as 100 WPOP who have MSMEs in city of Jayapura. Data analysis in this study carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with the help of SPSS 16 statistical software.&nbsp;</em></p> <p><em>The results of this study prove that there is a significant influence between the Variables in the Implementation of Modern Tax Administration Systems and the Quality of Tax Examinations. Meanwhile, the Public Awareness variable does not affect the compliance of taxpayers who have MSMEs in city of Jayapura.</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/162 PENGARUH PERSEPSI KEMUDAHAAN PENGGUNAAN, EFEKTIVITAS, RISIKO TERHADAP MINAT DAN PENGGUNAAN FINANCIAL TECHNOLOGI (FINTECH) DENGAN MINAT SEBAGAI VARIABEL MEDIASI 2021-02-07T14:52:13+00:00 Andi Setiawan pascalinasesa@gmail.com Siti Rofingatun pascalinasesa@gmail.com Kurniawan Patma pascalinasesa@gmail.com <p><em>This study aims to provide empirical evidence of the influence of perception of ease of use, effectiveness of risk to interest, and&nbsp;use of Financial Technology (Fintech)&nbsp;with interest as a variable of mediation in Jayapura city.</em></p> <p><em>The study used primary data obtained by distributing questionnaires online. The data analysis method used is by&nbsp;Structure Equation Model (SEM) approach with&nbsp;WarpPLS 7.0.&nbsp;The sampling method used is&nbsp;purposive sampling technique.&nbsp;Purposive sampling&nbsp;is a sampling technique of data sources with certain considerations or criteria.</em></p> <p><em>The results of this study were seen from the P/sig values (0.230 &gt;0.005). Thus the ease of use has a positive and insignificant effect on&nbsp;the use of financial technology (fintech)&nbsp;with an interest as mediation. Judging from its P/sig values (0.015 &lt;0.005) thus the effectiveness has a positive and significant effect on the&nbsp;use of financial technology (fintech)&nbsp;with interest as mediation. Judging from its P/sig values (0.330 &gt;0.005) thus the risk has a positive and insignificant effect on the&nbsp;use of financial technology (fintech)&nbsp;with interest as mediation.</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/163 ANALISIS PENGARUH TINGKAT LABA BERSIH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA 2021-02-07T14:59:25+00:00 Dian Rizki Permata Ningsih Pilinaung pascalinasesa@gmail.com Hastutie Noor Andriati pascalinasesa@gmail.com Pascalina V.S Sesa pascalinasesa@gmail.com <p><em>This research aims to test and analyze empirically the effect of the level of net income and company size on the earnings response coefficient of the empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. This study uses a quantitative approach with the research population, namely companies included in the research. in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017 and 2018.</em></p> <p><em>Financial report data can be obtained through access to www.idx.co.id. The population in this study were 163 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 44 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables.</em></p> <p><em>Based on the results of this study, the level of net income has a significant effect on the earnings response coefficient with a significant value of 0.022. Meanwhile, company size has no significant effect on the earnings response coefficient with a significant value of 0.970.</em></p> <p><em>&nbsp;</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/164 PENGARUH KANDUNGAN INFORMASI ARUS KAS, DIVIDEND PAYOUT RATIO DAN ECONOMIC VALUED ADDED TERHADAP VOLUME PERDAGANGAN SAHAM DENGAN SIZE DAN GROWTH SEBAGAI VARIABEL KONTROL 2021-02-07T15:10:34+00:00 Pascalina V.S Sesa pascalinasesa@gmail.com <p><em>This research aims to test the influence of </em><em>information content on the </em><em>company's cash flow statement, dividend payout ratio, economic value added,and use the proxiesof the sizeof the company ( size ) and the growth of the company (growth)as a control variable.</em> <em>The sample selection criteria in this study use purposive sampling</em><em>. </em><em>This research uses an analysis tool in the form of SPSS 21.0 which is used to test the research hypothesis</em><em> in the form of quantitative</em><em> data.</em></p> <p><em>The results of this study suggest that: Investment cash flow information has a significant effect on stock trading volume. </em></p> <p><em>Meanwhile, </em><em>information on operating cash flow,</em><em>fund cashflow, dividend payout ratio, and economic value added has no significant effect on the trading volume of the</em><em> company's</em><em>shares with Size and Growth as variable controls have no effect on the volume of stock trading. </em><em>The results</em><em>of this research should increase knowledge for investors in using financial information for investment decision making</em><em> by </em><em>assessing the company's performance more accurately.</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/165 ANALISIS PENGELOLAAN KEUANGAN KAMPUNG HINEKOMBE 2021-02-07T15:15:24+00:00 Fredi Enumbi pascalinasesa@gmail.com Paulus K. Allolayuk pascalinasesa@gmail.com Mariolin A. Sanggenafa pascalinasesa@gmail.com <p><em>The objectives of this study are (1) To determine village financial management in Hinekombe Village, Sentani District, Jayapura Regency in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. (2) To find out the obstacles faced by the village government in financial management and accountability in Hinekombe Village, Sentani District, Jayapura Regency. This research method is descriptive using a qualitative approach, data collection techniques through observation, interviews and literature study. The primary data sources were interview data and secondary data from the hinekombe village profile. The research informants were 10 people.</em></p> <p><em>The results show that (1) the government of Hinekombe Village, Sentani District, Jaypura Regency is good enough in managing village finances in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This shows that the Hinekombe Village Government has tried its best to be able to implement the central government regulations on village financial management even though there are some activity items that are incomplete in their reporting. (2) Constraints faced by the village government in financial management in Hinekombe Village, Sentani District, Jayapura Regency. Namely, community self-help is still lacking, supervision is also lacking. In addition, budget changes were not carried out through deliberations with community leaders or unilaterally by the Hinekombe Village Government Apparatus which made the community less confident in financial management carried out by the hinekombe village government.</em></p> <p><em>&nbsp;</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/166 ANALISIS PENGUNGKAPAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN INTERNET FINANCIAL REPORTING (IFR) SEBAGAI VOLUNTARY DISCLOSURE PADA TAHUN 2014-2018 2021-02-07T15:21:48+00:00 Anita Dwi Oktaviani pascalinasesa@gmail.com Hastutie Noor Andriati pascalinasesa@gmail.com Rudiawie Larasati pascalinasesa@gmail.com <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; text-indent: 1.0cm;"><em><span style="color: #0e101a;">This study aims to test and analyze empirically the influence of company size, profitability, leverage, outside ownership, and systematic risk on internet financial reporting, an empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. In companies, the development of information technology, especially the internet very much used to facilitate various processes and activities of the company. The rapid use of the internet in the business world requires companies to use the internet for several company activities such as transactions, searching, or sharing information in hard-to-reach areas. This study uses a quantitative approach with the research population, namely companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017, and 2018.</span></em></p> <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; text-indent: 1.0cm;"><em><span style="color: #0e101a;">Data on financial reports and annual financial reports can be obtained through access to www.IDX.co.id. The population in this study were 123 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 29 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables.</span></em></p> <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; text-indent: 1.0cm;"><em><span style="color: #0e101a;">Based on the results of this study, company size has no significant effect on internet financial reporting with a significant value of 0.550, profitability has a significant effect on internet financial reporting with a significant value of 0.000, leverage has a significant effect on internet financial reporting with a significant value of 0.001, outside ownership has a significant effect on internet financial reporting. internet financial reporting with a significant value of 0.034 and systematic risk has no significant effect on internet financial reporting with a significant value of 0.862.</span></em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/167 PENGARUH KESESUAIAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI DENGAN BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL MODERATING TERHADAP FRAUD 2021-02-07T15:29:58+00:00 Muhammad Rafli Djatmiko pascalinasesa@gmail.com Meinarni Asnawi pascalinasesa@gmail.com Rudiawie Larasati pascalinasesa@gmail.com <p><strong><em>&nbsp;</em></strong></p> <p><em>This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura.</em></p> <p><em>This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another.</em></p> <p><em>The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud.</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement## https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/168 PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILING 2021-02-07T15:36:18+00:00 Febigrace D Rangan pascalinasesa@gmail.com Aaron M. A. Simanjuntak pascalinasesa@gmail.com Yohanes C. Seralurin pascalinasesa@gmail.com <p><em>This research aims to examine and analyze the effect of perceived usefulness, perceived convenience, readiness of information technology, security and confidentiality on the behavioral interest in using e-filing.</em></p> <p><em>This research uses quantitative data and data sources, namely primary data. The population in this study were individual taxpayers who were registered at the Jayapura Primary Tax Office. The sample used in this study were 100 individual taxpayers. The sampling technique used snowball sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The test instruments were analyzed using validity and reliability tests. The data analysis tool used in this research is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing.</em></p> <p><em>The results of this research indicate that (1) perceived usefulness affects the behavioral interest in using e-filing; (2) perceived ease of use affects the behavior interest in using e-filing; (3) information technology readiness does not affect the behavior interest in using e-filing; (4) security and confidentiality do not affect the behavior interest in using e-filing; (5) perceptions of usefulness, perceived ease of use, readiness of information technology, security and confidentiality together have an effect on the behavioral interest in using e-filing.</em></p> 2021-02-07T00:00:00+00:00 ##submission.copyrightStatement##