jurnal ilmiah - Undip Repository

LEMBAR

HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH

Judul karya ilmiah (artikel) : The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee

Jumlah Penulis : 2 orang

Status Pengusul : Penulis ke 1

Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt

Identitas Jurnal Ilmiah

: a. Nama Jurnal : Jurnal Dinamika Akuntansi

: b. Nomor ISSN : p-ISSN 2085-4277 e-ISSN 2502-6244 : c. Volume, nomor, bulan,

tahun

: Vol. 10 No. 2 September 2018 136-145

: d. Penerbit : Departemen Akuntansi Fakultas Ekonomi Universitas Negeri Semarang

: e. DOI artikel (jika ada) : DOI: https://doi.org/10.15294/jda.v10i2.16607 : f. Alamat web jurnal : https://journal.unnes.ac.id/nju/index.php/jda/index : g. Terindeks di scimagojr /

Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus

: Shinta 2. terindek Google Scholar, DOAJ, EBSCO Open Science Directory, Indonesian Publication Index, Indonesia Scientific Journal Database

Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi

Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :

Komponen Yang Dinilai

Nilai Maksimal Jurnal Ilmiah Nilai Akhir Yang Diperoleh Internasional

bereputasi (Maks 40)

Internasional Nasional Terakreditasi

(Maks 25)

Nasional Tidak Terakreditasi

(Maks 10)

Nasional Terindeks DOAJ dll.

(Maks 20)

a. Kelengkapan unsur isi artikel (10%) 2 2.5 1 2 2,3

b. Ruang lingkup dan kedalaman pembahasan (30%)

6 7.5 3 6 6,6

c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)

6 7.5 3 6 7

d. Kelengkapan unsur dan kualitas penerbit (30%)

6 7.5 3 6 7

Total = (100%) 20 25 10 20 22,9

Kontribusi Pengusul (Penulis Pertama / Anggota Utama)

Nilai pengusul = 60%*22,9 =13,7 13,7

KOMENTAR / ULASAN PEER REVIEW

 Kelengkapan dan kesesuaian unsur Penulisan sudah sesuai dan lengkap, mencakup; Introduction termasuk tinjauan pustka, Development of hypotheses, Method, Result and discussions, Conclussion, dan Reference.

Substansi artikel sesuai bidang ilmu pengusul/penulis petama (Ilmu Akuntansi dan Auditing). Ada konsistensi dan benang merah dalam struktur penulisannya (skor=2,3).

 Ruang lingkup dan kedalaman pembahasan Substansi artikel sesuai dengan ruang lingkup jurnal (Jurnal Dinamika Akuntansi dan Auditing).

Kedalaman pembahasan baik (lebih dari 15% rujukannya dilibatkan dalam proses membahas hasil) (skor=6,6).

 Kecukupan dan Kemutakhiran Data &

Metodologi

Data dan metodologi merupakan metode terkini dan hasil penelitian menunjukkan cukup ada kebaruan informasi. Lebih dari 15% rujukan dari 10 th terakhir, sebagian besar berupa Jurnal, (skor

=7).

 Kelengkapan unsur dan kualitas penerbit Jurnal ini termasuk sebagai Shinta 2, terindeks: Google Scholar, DOAJ, EBSCO Open Science Directory, Indonesian Publication Index, Indonesia Scientific Journal Database (skor=7).

 Indikasi plagiasi Hasil uji ternutin menunjukkan similarity index = 4%

 Kesesuaian bidang ilmu Sesuai dengan bidang ilmu pengusul, yaitu Akuntansi.

Semarang, 2020

Reviewer 1

Prof. Dr. Abdul Rohman, M.Si, Akt NIP. 196601081992021001

Departemen Akuntansi FEB Undip Jabatan Fungsional : Guru Besar

√

 Sertifikat/SK Akreditasi Jurnal

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 Editorial (https://journal.unnes.ac.id/nju/index.php/jda/about/editorialTeam)

 TOC (https://journal.unnes.ac.id/nju/index.php/jda/issue/view/983)

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Home > Vol 11, No 2 (2019)

Jurnal Dinamika Akuntansi

Jurnal Dinamika Akuntansi [p-ISSN 2085-4277 | e-ISSN 2502-6224] is a peer-reviewed journal published two times a year (March and September) by Department of Accounting, Faculty of Economics, Universitas Negeri Semarang. Jurnal Dinamika Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Dinamika Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance:

accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies

Jurnal Dinamika Akuntansi is indexed by Google Scholar, DOAJ, EBSCO Open Science Directory, Indonesian Publication Index, Indonesia Scientific Journal Database

Jurnal Dinamika Akuntansi has become a CrossRef member with DOI prefix: 10.15294. Therefore, all articles published by the journal have unique DOI number.

Vol 11, No 2 (2019): September Table of Contents

Articles

Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia Sigit Hermawan

10.15294/jda.v11i2.19385 Views of Abstract: 330 | PDF: 271

PDF 98-107

The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia Dwi Asih Surjandari, Minanari Minanari

PDF 108-121

7/1/2020 Editorial Team

https://journal.unnes.ac.id/nju/index.php/jda/about/editorialTeam 1/1

Focus and Scope Ethics Statement Abstracting/Indexing

Editorial Board Peer Reviewer Author Guidelines Manuscript Template Online Submissions

Google Citation Author Index

Title Index Profile in DOAJ Citedness in Scopus

Contact Us

Statistik Pengunjung

USER USERUSER

Username Password

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Home > About the Journal > Editorial Team

Editorial Team

Editor in Chief

1. Hasan Mukhibad, [SCOPUS ID: 57196085229], Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia

Editorial Board

1. NISWAH BAROROH, Semarang State University

2. Trisni Suryarini, [Scopus ID : 57209550131] Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia 3. Djoko Suhardjanto, [SCOPUS ID: 56743349400] Department of Accounting, Faculty of Economics, Universitas Sebelas Maret, Surakarta,

Indonesia

Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License

7/1/2020 Vol 10, No 2 (2018)

https://journal.unnes.ac.id/nju/index.php/jda/issue/view/983 1/1

Focus and Scope Ethics Statement Abstracting/Indexing

Editorial Board Peer Reviewer Author Guidelines Manuscript Template Online Submissions

Google Citation Author Index

Title Index Profile in DOAJ Citedness in Scopus

Contact Us

Statistik Pengunjung

USER USERUSER

Username Password

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Home > Archives > Vol 10, No 2 (2018)

Vol 10, No 2 (2018)

September 2018

DOI: https://doi.org/10.15294/jda.v10i2

Table of Contents Articles

The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable Rachmawati Meita Oktaviani, Anita Yulinar

10.15294/jda.v10i2.14919 Views of Abstract: 546

91-98

Factors Influencing in the Fraudulent Financial Reporting Muhammad Burhanudin Arifin, Andrian Budi Prasetyo

10.15294/jda.v10i2.15220 Views of Abstract: 386 | PDF: 395

PDF 99-112

FACTORS INFLUENCING SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE IN INDONESIA Luk Luk Luk Fuadah

10.15294/jda.v10i2.16618 Views of Abstract: 671

113-123

Revealing the Meaning of Implementing the Tax Amnesty Program Through Phenomenology Approaches Zahrotul Azizah

10.15294/jda.v10i2.16286 Views of Abstract: 190

124-135

The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee Indira Januarti, Mutiara Sukma Wiryaningrum

10.15294/jda.v10i2.16607 Views of Abstract: 260 | PDF: 296

PDF 136-145

Analysis of the Acceptance of Audit Opinion (A Case Study on Infrastructure, Utilities and Transportation Companies in Indonesia) Dhini Suryandari, Kiswanto Kiswanto, Tri Sulistya Ningrum

10.15294/jda.v10i2.16891 Views of Abstract: 151 | PDF: 145

PDF 146-157

Factors Affecting The Use of Management Accounting Practices in Small and Medium Enterprises: Evidence from Indonesia Diah Agustina Prihastiwi, Mahfud Sholihin

10.15294/jda.v10i2.17307 Views of Abstract: 248 | PDF: 337

PDF 158-176

Financial Performance of The Tourism Industry in Indonesia and Asean Countries from the Stakeholder Perspektive Andreas Subangkit, djoko suhardjanto

10.15294/jda.v10i2.17681 Views of Abstract: 122 | PDF: 137

PDF 177-186

Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License

Factors Affecting the Use of Management Accounting Practices in Small and Medium Enterprises: Evidence from Indonesia

Diah Agustina Prihastiwi

^1

, Mahfud Sholihin

²

1

Universitas Tidar, Jl. Kapten Suparman No. 39, Magelang, Indonesia

2

Universitas Gadjah Mada, Jl. Sosio Humaniora No. 1, Bulaksumur, Yogyakarta, Indonesia

DOI: http://dx.doi.org/10.15294/jda.v10i1.17307

Received: Aug 21, 2018 Revised: September 19, 2018 Accepted: September 20, 2018 Published: September 30, 2018 Abstract

This study aims to explore the level of adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs) sector in one of the developing countries, Indonesia. Further, this study also examines factors which may affect the extent of use of MAPs in SMEs. Previous stud- ies find SMEs contribute to the development of economy both in developed and developing countries.

Nevertheless, the focus of SMEs studies related to management accounting field is still in the developed countries. Studies on the adoption of MAPs in developing countries are still limited. This study uses logistic regression to analyze the data and to test the hypotheses. The study finds that qualification of internal accounting staffs, participation of owner/manager, and size of the firm significantly affect the use of MAPs in SMEs. The result also shows that traditional MAPs are still dominating the use of MAPs by Indonesian SMEs.

Keywords: contingency theory; Indonesia; management accounting practices; small medium sized en- terprises

How to cite (APA 6th Style)

Prihastiwi, Diah Agustina., & Sholihin, Mahfud. (2018). Factors Affecting The Use of Management Account- ing Practices in Small and Medium Enterprises: Evidence from Indonesia. Jurnal Dinamika Akuntansi, 10(2), 158-176.

JDA Jurnal Dinamika Akuntansi

Vol. 10, No. 1, March 2018, pp. 158-176 p-ISSN 2085-4277 | e-ISSN 2502-6224 http://journal.unnes.ac.id/nju/index.php/jda

Diah Agustina Prihastiwi (  ) E-mail: diahprihastiwi@untidar.ac.id

INRODUCTION

Small and medium enterprises (SMEs) became the backbone of Indonesian economy, namely as the main provider of employment (Tambunan, 2008). According to Marta (2016), in 2015 SMEs were the largest business sector in Indonesia, i.e. 56.5 million businesses or 99.9 percents of the total national businesses. Of these, SMEs could absorb 97.3 percent of the total workforce in Indonesia. Additionally, in the same year, SMEs contributed 60.34 percent of the total national GDP (Mutmainah, 2016). This business sector had proven its ability to survive and improve the performance of the economy when the economic crisis hit Indonesia in the late 1990s. This was because SMEs had the flexibility to adapt and could continue to grow despite having to use their own capital, pay high interest rate, and get little attention from the government (Hamdani and Wirawan, 2012).

SMEs, however, are also vulnerable to failure. In Indonesia, the problems faced by SMEs

can be divided into financial and nonfinancial. Financial constraints include limited access

to source of capital. SMEs face difficulties to obtain capital loans from banks or other formal

financial institutions. This is due to limited guarantees for loans, informal business forms,

tedious bureaucratic processes, or lack of owners/managers’ information on how to obtain loans.

Financial Performance of The Tourism Industry in Indonesia and Asean Countries from the Stakeholder Perspektive

1

Andreas Subangkit

^

,

²

Djoko Suhardjanto

Universitas Sebelas Maret, Jl. Ir. Sutami 36 Kentingan, Surakarta, Jawa Tengah, 57126, Indonesia DOI: http://dx.doi.org/10.15294/jda.v10i2.17681

Received: July 29, 2018 Revised: September 5, 2018 Accepted: September 20, 2018 Published: September 30, 2018 Abstract

Tourism industrial financial performance is important to be studied because the contribution of the tourism sector in Indonesia is still very small to GDP, earnings volatility in the tourism industry is strongly influenced by global economic conditions, especially foreign tourist visits from countries with slowing or crisis economic. This study will examine the influence of stakeholder responsibility on fi- nancial performance by using samples of the tourism industry in the ASEAN region. The stakeholders’

influence studied are the responsibility to shareholders, government, creditors, suppliers, employees and customers.The population in this study was the tourism companies in five ASEAN countries which are in the top five categories of tourism performance. The population of the study was 52 companies consist- ing of 13 companies from Singapore, four companies from Malaysia, eight companies from Thailand, four companies from Indonesia and 23 companies from Sri Lanka. The sampling method used purpo- sive sampling while the data analysis method used multiple regression analysis.

The results of the regression analysis show that the responsibilities to the creditors and customers have a significant effect on the company’s performance. Meanwhile, the responsibilities to the shareholders, government, employees, suppliers, and company size have no significant influence on the company’s financial performance.

Keywords: financial performance; corporate responsibility; stakeholders; tourism How to cite (APA 6th Style)

Subangkit, A., & Suhardjanto, Djoko. (2018). Financial Performance Of The Tourism Industry In Indonesia And Asean Countries From The Stakeholder Perspektive. Jurnal Dinamika Akuntansi, 10(2), 177-186.

JDA Jurnal Dinamika Akuntansi

Vol. 10, No. 2, September 2018, pp. 177-186 p-ISSN 2085-4277 | e-ISSN 2502-6224 http://journal.unnes.ac.id/nju/index.php/jda

Andreas Subangkit (  )

E-mail: andreas.sbngkt@gmail.com

INTRODUCTION

The World Travel & Tourism Council (WTTC) provides results of studies which reveal that the direct contribution of the Indonesian tourism sector to gross domestic product (GDP) is still low compared to other ASEAN countries. In 2015, the tourism sector only contributed 3.3% to total GDP. If compared with other ASEAN countries, Indonesia’s position is very low.

The Republic of Indonesia’s tourism sector to total GDP is only in the eighth position. In 2015, Indonesia’s position was still below Cambodia as the country that was most able to utilize the tourism sector as a source of GDP. Cambodia’s tourism sector contributed 13.45% of total GDP.

Other ASEAN countries, such as Thailand contributed 9.29%, Malaysia 4.4%, Vietnam 6.63%,

Singapore 4.85%, Laos 4.6%, and the Philippines 4.4% (Sucipto, 2016).

Jurnal Dinamika Akuntansi Vol.

10, No. 2, September 2018, pp.

136-145

by Jurnal Dinamika Akuntansi Vol. 10, No. 2

Submission date: 11-Dec-2019 03:16PM (UTC+0700) Submission ID: 1232200788

File name: namika_Akuntansi_Vol._10,_No._2,_September_2018,_pp._136-145.pdf (109.57K) Word count: 5644

Character count: 29443

The Effect of Size, Profitability, Risk, Complexity, and

Independent Audit Committee on Audit Fee

by Indira Januarti

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SIMILARITY INDEX

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STUDENT PAPERS

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The Effect of Size, Profitability, Risk, Complexity, and Independent

Audit Committee on Audit Fee

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Journal of Financial and Quantitative Analysis, 2010

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Obeua S Persons. "Audit committee

characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms", International Journal of Disclosure and

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