Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - COOPERATIVES (4 journals)
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    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 14)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 23)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 11)
The Accounting Review     Full-text available via subscription   (Followers: 48)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Jurnal Kajian Akuntansi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2579-9975 - ISSN (Online) 2579-9991
Published by Lembaga Penelitian Universitas Swadaya Gunung Jati Homepage  [4 journals]
  • Ethics, Behaviors, and Characters of Memayu Hayuning Bawono, Ambrasto Dur
           Hangkoro Accountant in Java

    • Authors: I Made Laut Mertha Jaya, Tjiptohadi Sawarjuwono, Sungkono - Sungkono, Mar'a Elthaf Ilahiyah
      Pages: 142 - 155
      Abstract: AbstractThe moral teachings and philosophy of life of the Javanese have a very deep meaning which leads to happiness. This paper aims to provide up-to-date knowledge about the meaning of Ethics, Behavior, and Character of Memayu Hayuning Bawono, Ambrasto dur Hangkoro in accounting profession education in Java, based on Javanese philosophy. This study uses a qualitative method approach, ethnography. The results of this study conclude that ethics, behavior, and character in accounting profession education based on Javanese philosophy are more “barès”, “ruruh”, “wantah”, “duga prayoga”, “nastiti” and do not focus on “ardana”. The character of "dhakah" in him slowly disappeared because the formed "warok" had reached "Wiloka". This finding provides a new aspect for the curriculum development of accounting education programs, so that graduates (accountants) can better understand and interpret the philosophy of human life from the point of view of Javanese philosophy.Keywords: Ethics; Behavior; Accountant profession education character. Abstrak Ajaran moral dan filosofi hidup orang Jawa memiliki makna yang sangat mendalam
      yang mengarah kepada kebahagiaan. Tulisan ini bertujuan untuk memberikan keterbaruan pengetahuan tentang makna Etika, Perilaku, dan Karakter Memayu Hayuning Bawono, Ambrasto dur Hangkoro pada pendidikan profesi akuntan di Jawa, berdasarkan filsafat Jawa. Penelitian ini menggunakan pendekatan metode kualitatif, etnografi. Hasil penelitian ini menyimpulkan bahwa etika, perilaku, dan karakter pada pendidikan profesi akuntan berlandaskan filsafat Jawa lebih “barès”, “ruruh”,“wantah”,“duga prayoga”,“nastiti”dan tidak berfokus pada “ardana”. Karakter “dhakah” dalam dirinya perlahan sirna karena “warok” yang terbentuk telah mencapai “Wiloka”. Temuan ini memberikan aspek baru bagi pengembangan kurikulum program pendidikan akuntansi, agar lulusannya (akuntan) lebih dapat mengerti dan memaknai filosofi hidup manusia dari sudut pandang filsafat Jawa.Kata kunci: Etika; Perilaku; Karakter pendidikan profesi akuntan.
      PubDate: 2021-12-11
      DOI: 10.33603/jka.v5i2.5110
      Issue No: Vol. 5, No. 2 (2021)
       
  • Dampak Peran Komitmen Organisasional, Teknologi Informasi, Sistem
           Penghargaan dan Hukuman terhadap Pengukuran Kinerja Organisasional

    • Authors: Suryo Pratolo, Hafiez Sofyani, Arifin Hamsyah Mukti
      Pages: 156 - 175
      Abstract: AbstractThe study aims to investigate the influence of organizational commitment, information technology, and justice of reward and punishment system on organizational performance measurement system. The population in this study was private universities registered in LLDikti region 6 Central Java. The samples were selected using convenience sampling method. Data collection was carried out by survey method using a questionnaire, and processed using SPSS. This study found that information technology and justice of reward punishment system have a significant positive effect on organizational performance measurement system. Meanwhile, organizational commitment has no significant positive effect on organizational performance measurement system. This study makes a theoretical contribution by confirming goal setting theory in its implementation in higher education. In practical terms, the results of this study can be used as input for higher education management to be able to improve the internal performance of study programs in universities.Keywords: Information technology; Justice of rewards & punishment system; Organizational commitment; Organizational performance measurement. Abstrak Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasional, teknologi informasi, serta sistem penghargaan dan hukuman terhadap sistem pengukuran kinerja organisasional. Populasi dalam penelitian ini adalah PTS yang terdaftar di LLDikti wilayah 6 di Jawa Tengah. Pemilihan sampel dilakukan dengan metode covenience sampling. Teknik pengumpulan data dilakukan dengan metode survey menggunakan kuisioner, serta diolah menggunakan SPSS. Hasil penelitian menemukan bahwa teknologi informasi serta keadilan sistem penghargaan dan hukuman berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Sedangkan komitmen organisasional tidak berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Penelitian ini memberikan kontribusi teroritis dengan mengkonfirmasi goal setting theory pada implementasinya di perguruan tinggi. Adapun secara praktis, hasil penelitian ini dapat dijadikan masukan bagi manajemen perguruan tinggi untuk bisa meningkatkan kinerja internal program studi yang ada di perguruan tinggi.Kata Kunci: Keadilan sistem penghargaan & hukuman; Komitmen organisasional; Pengukuran kinerja organisasional; Teknologi informasi.
      PubDate: 2021-12-11
      DOI: 10.33603/jka.v5i2.4782
      Issue No: Vol. 5, No. 2 (2021)
       
  • Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan
           Perbankan di Indonesia

    • Authors: Bambang Leo Handoko
      Pages: 176 - 192
      Abstract: AbstractCases of fraud are increasing from year to year and the costliest type of fraud is financial statement fraud which causes substantial losses for the company and users of financial statement. The aim of this research is to analyze fraud hexagon on detecting financial statement fraud of banking companies listed in Indonesia Stock Exchange for the period 2015-2019. The research population is 46 banking companies listed in Indonesia Stock Exchange. Purposive sampling method is used on this research. The sample chosen with matching criteria is 41 companies with a total observation of 205. Logistic regression method is used to analyze data and data processing was performed with IBM SPSS 26. The research results indicated that the financial target, external pressure, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s picture do not have an effect in detecting financial statement fraud on listed banking companies. Meanwhile, collusion has an effect in detecting financial statement fraud on listed banking companies.Keywords: Fraud hexagon; Financial statement fraud; Banking company. Abstrak Kasus kecurangan mengalami peningkatan dari tahun ke tahun dan yang paling merugikan ialah kecurangan laporan keuangan serta menyebabkan kerugian bagi perusahaan dan bagi pengguna laporan keuangan. Penelitian ini bertujuan untuk menganalisis faktor-faktor fraud hexagon dalam mendeteksi financial statement fraud pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Populasi yang digunakan adalah 46 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia. Metode purposive sampling merupakan metode pengambilan sampel yang digunakan dalam penelitian ini. Sampel yang memenuhi kriteria penelitian adalah 41 perusahaan perbankan dengan total observasi adalah sebanyak 205. Metode analisis data menggunakan metode regresi logistik dengan bantuan aplikasi IBM SPSS 26 untuk melakukan pengujian data. Hasil penelitian menunjukkan bahwa financial target, external pressure, ineffective monitoring, change in auditor, change in director, dan frequent number of CEO’s picture tidak memiliki pengaruh dalam mendeteksi financial statement fraud. Sedangkan, variabel collusion memiliki pengaruh dalam mendeteksi financial statement fraud.Kata Kunci: Fraud hexagon; Kecurangan laporan keuangan; Perusahaan perbankan.
      PubDate: 2021-12-11
      DOI: 10.33603/jka.v5i2.5101
      Issue No: Vol. 5, No. 2 (2021)
       
  • Apakah Kompensasi Eksekutif Bank dapat Mempengaruhi Manajemen Laba '

    • Authors: Zul Azmi, Riyadi Aprayuda
      Pages: 193 - 211
      Abstract: AbstractThe purpose of this study is to see how the role of compensation given to executives in earnings management in Indonesian banking. Specifically, this study empirically examines executive compensation against the level of bank discretionary accruals. This study uses panel data from bank companies whose shares are listed on the Indonesia Stock Exchange for 5 years (2015-2019) involving 30 banks consisting of 150 observations. Data were analyzed using panel data regression with a random effect model. The results showed that compensation has a positive effect on discretionary accruals. This finding underline that the provision of compensation has not succeeded in aligning conflicts of interest as agency cost in Indonesian banking. As a practical contribution, this research can be used as a basis for banking decision making regarding the treatment of compensation for CEOs or directors, especially for banks.Keywords: Agency cost; Banking; Earnings management; Excecutives compensation. Abstrak Tujuan penelitian ini untuk melihat bagaimana peran kompensasi yang diberikan kepada eksekutif terhadap manajemen laba di perbankan Indonesia. Secara khusus, penelitian ini menguji secara empiris kompensasi eksekutif terhadap tingkat akrual diskresioner bank. Penelitian ini mengunakan data panel dari perusahaan bank yang sahamnya terdaftar di Bursa Efek Indonesia selama 5 tahun (2015-2019) melibatkan 30 bank terdiri dari 150 pengamatan. Data dianalisis mengunakan regresi data panel dengan random effect model. Hasil penelitian menunjukkan bahwa kompensasi berpengaruh positif terhadap akrual diskresioner. Temuan ini menggaris bawahi bahwa pemberian kompensasi tidak berhasil menjadi penyelarasan konflik kepentingan sebagai biaya agensi di perbankan Indonesia. Sebagai kontribusi praktis penelitian ini dapat digunakan sebagai dasar pengambilan keputusan perbankan terkait perlakuan pemberian kompensasi pada CEO atau dewan direksi terutama di perusahaan perbankan.Katakunci: Biaya agensi; Kompensasi eksekutif; Manajemen laba; Perbankan.
      PubDate: 2021-12-11
      DOI: 10.33603/jka.v5i2.4871
      Issue No: Vol. 5, No. 2 (2021)
       
  • Kompensasi Bonus dan Manajemen Laba Riil: Peran Moderasi Komite Audit

    • Authors: Gustina Dwi Lestiani, Wahyu Widarjo
      Pages: 212 - 224
      Abstract: AbstractThis study analyzes the effect of bonus compensation on real earnings management, as well as the effect of the audit committee on the relationship between bonus compensation and real earnings management in manufacturing companies in Indonesia. The sample of this research is manufacturing companies which listed on the Indonesia Stock Exchange in 2016 - 2018. The research sample was selected by purposive sampling method. Hypothesis testing is performed using panel data regression methods and Moderated Regression Analysis (MRA). The research results show that bonus compensation has a positive and significant effect on real earnings management, while the effectiveness of the audit committee does not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to company stakeholders that bonus compensation is one of the factors which motivating company management to practice earnings management, particularly earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in sample companies, particularly the ineffective supervisory function related to earnings management practices carried out by the audit committee.Keywords: Bonus compensation; Real earnings management; Effectiveness of the audit committee. Abstrak Penelitian ini menganalisis pengaruh kompensasi bonus terhadap manajemen laba riil, serta pengaruh komite audit terhadap hubungan kompensasi bonus dan manajemen laba riil pada perusahaan manufaktur di Indonesia. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Sampel penelitian dipilih dengan metode purposive sampling. Pengujian hipotesis dilakukan dengan metode regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan kompensasi bonus berpengaruh positif dan signifikan terhadap manajemen laba riil, sedangkan efektivitas komite audit tidak memperlemah pengaruh kompensasi bonus terhadap manajemen laba riil. Temuan penelitian ini memberikan gambaran kepada stakeholder perusahaan bahwa kompensasi bonus merupakan salah satu faktor yang motivasi manajemen perusahaan untuk melakukan praktik manajemen laba, khususnya manajemen laba yang berkaitan dengan aktivitas riil perusahaan. Selain itu, penelitian ini juga memberikan gambaran tentang efektivitas implementasi mekanisme corporate governance pada perusahaan sampel, khususnya belum efektifnya fungsi pengawasan terkait praktik manajemen laba yang dilakukan oleh komite audit.Kata Kunci: Kompensasi bonus; Manajemen laba riil; Efektivitas komite audit
      PubDate: 2021-12-11
      DOI: 10.33603/jka.v5i2.3978
      Issue No: Vol. 5, No. 2 (2021)
       
  • Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax
           Court Decrees

    • Authors: Prianto Budi Saptono, Ismail Khozen, Cyntia Ayudia
      Pages: 225 - 242
      Abstract: AbstractDue to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision. Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.
      PubDate: 2021-12-11
      DOI: 10.33603/jka.v5i2.5242
      Issue No: Vol. 5, No. 2 (2021)
       
  • Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus
           pada Kabupaten Aceh Selatan

    • Authors: Mirjas Mirjas, Heru Fahlevi, Yossi Diantimala
      Pages: 243 - 264
      Abstract: AbstractThis study aims to analyze trends of disaster management budgeting and its dynamics in the Indonesian local government context. Using a case study approach, this study collected data from the budgeting period of 2014 to 2019 followed by interviews with key actors in disaster budgeting. Most of the previous studies adopted quantitive research designs that lack in-depth analysis of the disaster budget dynamics. The results show that the disaster budget has fluctuated with an average annual budget is 3.29% from the total budget. The disaster budget is allocated not only in the agency for local disaster management/ALDM (or Badan Penanggulanan Bencana Daerah/BPBD) but also in other several departments. The disaster budgeting follows the local budget mechanism, focuses merely on emergency response and post-disaster phases, rather than pre-disaster stages. This study revealed the limitation of disaster budgeting in the Indonesian local government.  Study on local government disaster management using case study still scanty. Keywords: Disaster budget; Disaster management; Local government; Disaster budgeting. behavior Abstrak Penelitian ini bertujuan untuk menganalisis tren anggaran penanggulangan bencana dan dinamikanya di pemerintahan kabupaten Aceh Selatan sebagai salah satu daerah rawan bencana di Indonesia. Metode kualitatif dengan pendekatan studi kasus digunakan dalam penelitian ini. Penelitian terkait dengan anggaran kebencanaan dan dinamikanya pada konteks pemerintah daerah dengan menggunakan pendekatan studi kasus masih sangat terbatas. Hampir semua studi mengenai kebencanaan menggunakan desain riset kuantitatif yang kurang melakukan analisis mendalam mengenai dinamika penganggaran bencana di daerah rawan bencana. Data dikumpulkan dari dokumen anggaran tahun 2014 s.d. 2019 dan wawancara terhadap aktor kunci yang terlibat dalam penganggaran bencana. Hasil penelitian menunjukkan tren anggaran bencana fluktuatif dengan rerata 3.29% per tahun. Anggaran bencana dialokasikan tidak hanya di satu dinas saja, yaitu Badan penanggulangan bencana daearah/ BPBD, melainkan juga dijumpai di instansi lainnya. Kelemahan mendasar penganggaran bencana di daerah adalah terlalu fokus pada tahap tanggap darurat dan pasca bencana dan mengabaikan aspek pra bencana atau pencegahan bencana. Penelitian ini mengungkap kelemahan penganggaran bencana di pemerintah daerah yang tidak mempertimbangkan karakteristik dasar dan keunikan bencana.Kata kunci: Anggaran bencana; Penanggulangan bencana; Pemerintah daerah; Perilaku penganggaran bencana.
      PubDate: 2021-12-11
      DOI: 10.33603/jka.v5i2.5531
      Issue No: Vol. 5, No. 2 (2021)
       
  • Authentic Leadership and Whistleblowing: The Mediating Roles of Trust and
           Moral Courage

    • Authors: Andrey Hasiholan Pulungan, Kadek Jenitha Ayunda Tirtaning Sari, Sri Maharsi, Albert Hasudungan
      Pages: 265 - 289
      Abstract: AbstractStudies have shown that internal whistleblowing is an effective way to reduce unethical behavior and fraud risk in organizations. This study aims to empirically examine the mediating effects of affective trust and moral courage on the relationship between authentic leadership and  employees’ internal whistleblowing intention. A convenience sampling method was utilized because the respondents were specific and there was no available public information about them. The survey was sent online to respondents who worked in a private company in Indonesia that applied a whistleblowing policy. One hundred sixty-three responses were analyzed by using SMART PLS 3.  The findings suggest that both affective trust and moral courage improve the effects of authentic leadership on their employees’ intention to report fraud through internal channels. A leader with authentic attributes promotes employees' trust in their leader and improves their moral courage so they are more willing to report fraud to internal parties, including their leaders. Hence, this research demonstrates the significance of a good control environment in companies.Keywords: Affective trust; Authentic leadership; Internal whistleblowing intentions; Moral courage. Abstrak Studi telah menunjukkan bahwa pelaporan pelanggaran secara internal merupakan cara yang efektif untuk mengurangi perilaku tidak etis dan risiko kecurangan di dalam organasisasi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh mediasi kepercayaan afektif dan keberanian moral terhadap hubungan antara kepemimpinan otentik dengan intensi pegawai melakukan pelaporan pelanggaran secara internal. Metode sampel convenience digunakan oleh karena responden yang spesifik dan ketiadaan informasi publik mengenai mereka. Survei dikirimkan secara online kepada responden yang bekerja di sebuah perusahaan swasta di Indonesia yang telah menerapkan kebijakan pelaporan pelanggaran. Seratus enam puluh tiga respon dianalisa dengan menggunakan SMART PLS 3. Hasil penelitian menunjukkan bahwa baik kepercayaan afektif maupun keberanian moral meningkatkan pengaruh kepemimpinan otentik terhadap untensi pegawai melaporkan kecurangan melalui jalur internal. Seorang pemimpin yang memiliki atribut otentik meningkatkan kepercayaan pegawai kepada pimpinan dan keberanian moral pegawai sehingga pegawai lebih mau melaporkan kecurangan kepada pihak-pihak internal, termasuk pimpinan mereka. Oleh sebab itu, penelitian menunjukkan pentingnya lingkungan pengendalian yang baik di dalam perusahaan.Katakunci: Intensi pelaporan pelanggaran secara internal; keberanian moral; kepercayaan afektif; kepemimpinan otentik.
      PubDate: 2021-12-27
      DOI: 10.33603/jka.v5i2.5424
      Issue No: Vol. 5, No. 2 (2021)
       
 
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