https://ejournal.uksw.edu/persi/issue/feed Perspektif Akuntansi 2021-07-29T10:59:28+07:00 Arthik Davianti perspektif.akuntansi@adm.uksw.edu Open Journal Systems <p>Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh&nbsp;<em>Center for Accounting Development and Research</em><em>&nbsp;</em>(CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, <em>reviewer</em>, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan <em>peer blind review</em> dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, <em>reviewer</em>, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas.</p> <p>ISSN: <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1535741757&amp;1&amp;&amp;">2623-0194</a> (Print), <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1535742055&amp;1&amp;&amp;">2623-0186</a> (Online)</p> <p>DOI: <a href="https://doi.org/10.24246">//doi.org/10.24246</a></p> https://ejournal.uksw.edu/persi/article/view/4725 Resiliensi Bumdes dalam Mendeteksi Fraud di Era Pandemi 2021-07-29T10:48:36+07:00 Grace Phillandros Violetta 232017115@student.uksw.edu Fitriyani Fitriyani 232017115@student.uksw.edu Ika Kristianti 232017115@student.uksw.edu <p>BUMDes was established with the aim of improving village welfare as well as creating jobs. Fraud often still occurs in the operational activities of all organizations, including BUMDes. The most potential for fraud that appears is due to revolving fund financial irregularities. The purpose of this study was to examine the resilience ability of BUMDes to detect fraud that occurred during the pandemic. This study used a qualitative method with the object of research at BUMDes Sumilen. Respondents of this study were BUMDes administrators. The data used is primary data, which is obtained from interviews with respondents. The results of this study did not have a material impact on the current pandemic conditions. Fraud and the potential for fraud do not occur frequently. BUMDes seeks deliberation when there are deviations in their operational activities. BUMDes are expected to be more sensitive in detecting fraud risks and implementing internal controls to minimize the potential for fraud that occurs so that the purpose of establishing BUMDes can be achieved.</p> 2021-07-29T00:00:00+07:00 ##submission.copyrightStatement## https://ejournal.uksw.edu/persi/article/view/4713 Pajak Daerah, Retribusi Daerah, Lain-Lain PAD Yang Sah, dan DAK pada Belanja Modal 2021-07-29T10:48:36+07:00 Sonia Murti soniamurti45@gmail.com Rina Trisnawati soniamurti45@gmail.com <p><em>Capital Expenditure is a component of direct spending in the government budget which has an important role in running the government system to improve the welfare of the community and as a form of good governance. This reseach aims to know the effect of local taxes, local levies,other legal local revenues, special allocation funds on Capital Expenditure in all regency/city of Central Java Province using data from 2016-2019. Total sample are 81 regency/city.Results of this reserach show that&nbsp; Local Tax and Special Allocation Fund significantly influenced to Capital Expenditure, while Local Levies and other legal local revenues has notsignificantly influenced&nbsp; to Capital Expenditure.</em></p> 2021-07-29T00:00:00+07:00 ##submission.copyrightStatement## https://ejournal.uksw.edu/persi/article/view/4706 Cost-Benefit Analysis of IFRS Based PSAK Implementation 2021-07-29T10:59:28+07:00 Yoko Karundeng ari.kristanto@uksw.edu Ari Budi Kristanto ari.kristanto@staff.uksw.edu <p><em>The purpose of&nbsp; IFRS convergence is to increase the quality of accounting information on financial statements. However, it takes cost to implement the latest PSAK which is in accordance with IFRS. In addition to cost, it is expected that the benefits obtained will be greater. This study aims to analyze the cost-benefits that arise due to the application of PSAK which based on IFRS. Public companies registered on the Indonesia Stock Exchange in 2015 and 2016 are the object of this study. The research sample was selected using purposive sampling method with specified criteria. Cost measurement uses score weights based on change categories due to the use of new PSAK, such as re-recognition, re-measurement or reclassification. While the benefits of IFRS are measured by the relevance of the value proxied by the determination coefficient of the regression function in the price model. Furthermore, based on the cost-benefit ratio analysis, the results show that in general the benefits of applying PSAK based on IFRS in Indonesia are higher than the cost. Only a small group of companies found that the cost of implementing PSAK was not comparable to the benefits.</em></p> 2021-07-29T00:00:00+07:00 ##submission.copyrightStatement## https://ejournal.uksw.edu/persi/article/view/4707 Persepsi Keadilan dan Kepatuhan Pajak Pada Wajib Pajak Pengusaha dan Pekerja di Kota Salatiga 2021-07-29T10:48:37+07:00 Ferry Ayu Wardani 232014049@student.uksw.edu <p>Tujuan penelitian ini adalah untuk memberikan deskripsi persepsi keadilan dan kepatuhan pajak pada wajib pajak pengusaha dan pekerja di kota Salatiga. Sampel dalam penelian ini adalah pengusaha dan pekerja yang berada di kota Salatiga dengan pengambilan sampel menggunakan teknik accidental sampling. Jenis data dalam penelitian ini adalah data primer yang diperoleh langsung dari responden menggunakan metode kuesioner. Metode penelitian yang digunakan dalam penelitian ini adalah statistik deskriptif dan uji-t dengan tingkat signifikansi 5%.&nbsp; Hasil dari penelitian ini menunjukan bahwa (1) secara umum tidak terdapat perbedaan persepsi antar kelompok pengusaha dan pekerja pada dimensi keadilan umum, timbal balik pemerintah, ketentuan-ketentuan khusus, struktur tarif pajak dan kepentingan pribadi (2) Kelompok pekerja lebih patuh pajak dibanding kelompok pengusaha dengan pengenaan pajak witholding tax system</p> 2021-07-29T00:00:00+07:00 ##submission.copyrightStatement## https://ejournal.uksw.edu/persi/article/view/4756 Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi 2021-07-29T10:48:37+07:00 Nora Safitri 232016236@student.uksw.edu Theresia Woro Damayanti woro@staff.uksw.edu <p><em>Tax is an instrument that is needed in reducing the gap of state revenue, but, in fact, the tax revenue hasn’t reached the target yet due to tax avoidance. Tax avoidance is an arrangement to minimize or eliminate the tax burden borne. Some companies think that doing tax avoidance is a legal practice. Sales growth is important in a company, especially in working capital management, so the company can predict how much profit has been generated. However, whenever getting large profit, companies still practice tax avoidance. The existence of institutional ownership in the company can lead to a strict supervisory attitude towards management performance, so that the company performance increases and reduces the possibility of tax avoidance practices. The purpose of this study is to determine whether sales growth affects tax avoidance with institutional ownership as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2017 obtained using the purposive sampling method. Data analysis uses descriptive statistics, stationarity test, and panel data regression analysis. The results showed that sales growth positively influenced tax avoidance</em></p> 2021-07-29T00:00:00+07:00 ##submission.copyrightStatement##