Perspektif Akuntansi <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 Universitas 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=";1535741757&amp;1&amp;&amp;">2623-0194</a> (Print), <a href=";1535742055&amp;1&amp;&amp;">2623-0186</a> (Online)</p> <p>Terakreditasi Peringkat 4, berdasarkan SK Dirjen Pendidikan Tinggi, Riset, dan Teknologi, Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi Republik Indonesia No. 105/E/KPT/2022</p> <p>DOI: <a href=""></a></p> en-US <p><a href="" rel="license"><img style="border-width: 0;" src="" alt="Creative Commons License"></a><br>Perspektif Akuntansi is licensed under a <a href="" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International (CC BY 4.0) License</a></p> (Theresia Woro Damayanti) (Yeterina Widi Nugrahanti) Wed, 19 Oct 2022 00:00:00 +0700 OJS 60 Perlukah Tata Kelola Pengelolaan Dana Kemahasiswaan Dilakukan? <p>The phenomenon of the normalization student fund fraud at the Student Institution Faculty shown indications of fraudulent practices in the Student Institution. This study aims to learn how efficient the implementation of Good University Governance (GUG) at Faculty X, YZ University is in preventing student fund fraud. This study used a qualitative descriptive method with data collection techniques carried out by means of interviews and distributing questionnaires to the faculty legislature, faculty executive board, and faculty units. The stages in this research are divided into three parts, namely data reduction, data presentation, and drawing conclusions. The results of the study show that the Good Government University (GUG) principle that has been carried out by the Student Institution of Faculty X, YZ University is running quite well, but still needs to be improved to maximize student fund management. It is hoped that this research will bring benefits to the Student Institution of Faculty X, YZ University in assessing the risk of fraud and the controls needed in managing student funds.</p> Ireina Thesa Shaula, Paramita Budirahayu, Ika Kristianti ##submission.copyrightStatement## Wed, 19 Oct 2022 00:00:00 +0700 Leverage dan Kebijakan Dividen sebagai Determinan Nilai Pasar Perusahaan <p>The Covid-19 pandemic is a challenge for various companies, especially public companies, to continue to create company market value. This study aims to analyze the effect of Leverage and dividend policy, either partially or simultaneously on the creation of the company's market value. The sample used was 20 companies in the financial sectors that distributed dividends in the 2016-2020 period. By using multiple regression analysis technique of panel data, the results of the t-test hypothesis testing are obtained, namely both leverage (Debt To Equity Ratio) and dividend policy (Dividend Pay Out Ratio) each of which has a positive effect on the creation of the firm's market value (Market Value Added). Likewise, the results of the F test state that leverage and dividend policy have a simultaneous positive effect on the creation of the company's market value</p> <p><strong>Keywords: </strong>Creating market firm value, dividend policy, leverage</p> Lenni Yovita ##submission.copyrightStatement## Wed, 19 Oct 2022 00:00:00 +0700 Analisis Kinerja Keuangan RSUD Simpang Lima Gumul Sebelum dan Sesudah Penerapan PPK-BLUD <p>PPK-BLUD is one of system which give flexibility for SKPD to build and opeate bussiness practice and still have a priority to increase a service quality for public. One of the goals of the estabilishment of a PPK-BLUD is to realize a prosperous society. BLUD status widely applied in the health service environment such as health center or general hospital. One of the hosptal which applied a BLUD system is RSUD SLG Kediri. RSUD SLG is under the aupspices of the Kediri District Health Office. This research have an purpose to analyze financial performance of RSUD SLG Kediri before and after applied PPK-BLUD. The variabel used in this research is some of financial ratio such as profitability ratio, liquidity ratio and solvability ratio.The analysis technique used is Paired Sample T Test. The statistical result show that Asymp sig is 0,010 or less than 0,05. So it can be conclude that there are different on financial performe of RSUD SLG before and after applied PPK- BLUD</p> Anneke Shierly Frycillia Widodo, Erna Puspita, Sigit Puji Winarko ##submission.copyrightStatement## Wed, 19 Oct 2022 00:00:00 +0700 Mampukah Gaya Kepemimpinan Mendorong Pengelolaan Keuangan BUMDes yang Akuntabel dan Transparan? <p><em>Village-Owned Enterprises (BUMDes) have an important role in improving the village economy and increasing community efforts in managing the economic potential of the village. Therefore, transparent and accountable financial management of BUMDes is needed. The management of BUMDes requires a leader who can encourage the creation of good governance. Leaders are expected to be role models in implementing the values of the formation of BUMDes for the welfare of the community. This study aims to explore the role of leadership in realizing the accountability and transparency of BUMDes finance by connecting them through two leadership styles, namely transformational and transactional leadership styles. The research method uses descriptive qualitative with a case study approach at BUMDes Samirono Mandiri. The role of the leader is very important, especially the type of transformational leadership, the transformational leadership style can provide innovation and is able to arouse the enthusiasm of community members to be actively involved in the operation of BUMDes. In addition, the achievement of accountability and transparency can meet the needs of all stakeholders, namely the community, managers, and village governments, which in this case have full authority in supporting BUMDes.</em></p> Mika Puspitasari, Choironi Ardiyansyah, Aprina Nugrahesthy Sulistya Hapsari ##submission.copyrightStatement## Wed, 19 Oct 2022 00:00:00 +0700 Pengaruh Pergantian Auditor, Kesulitan Keuangan, dan Reputasi KAP terhadap Fenomena Audit Delay <p><em>The purpose of this study was to determine the effect of auditor switching, financial distress, and KAP reputation on the phenomenon of audit delay in property &amp; real estate companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. This study uses three (3) independent variables, namely auditor switching, financial distress, and KAP reputation as well as one (1) dependent variable audit delay. The sampling method in this study used a purposive sampling technique with a sample of twenty-six (26) property &amp; real estate companies listed on the Indonesia Stock Exchange for five (5) years of observation, in order to obtain a final sample of one hundred and thirty (130) data. The data analysis technique used is panel data regression analysis using the EViews 12 SV computer application program. The results of this study indicate that auditor switching and financial distress partially have no effect on audit delay. While the reputation of KAP partially affects the audit delay.</em></p> Gabriela Anjelin Ala, Minarni A. Dethan, Maria Indriyani H. Tiwu ##submission.copyrightStatement## Fri, 28 Oct 2022 00:00:00 +0700