Jurnal Studi Pemerintahan dan Akuntabilitas

Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability.

Current Issue

Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability.

Published
2024-01-19

Articles

Penerapan ISAK 35 tentang Laporan Keuangan Organisasi Non-Laba pada Gereja HKI Tigabolon

Purpose: The purpose of this research is to make a comparison of the HKI Tigabolon church's preparation of financial reports in accordance with the provisions of ISAK 35. Methodology: This research uses a qualitative method with a descriptive analysis approach, comparing the theory contained in ISAK 35 with its implementation at the HKI Tigabolon Church. Data collection was carried out through observation techniques Results: The results of the research show that the Tigabolon HKI church has not undertaken its financial reporting process in accordance with current regulations, in particular ISAK 35, as its financial reports only contain information about cash receipts and expenditures. Limitation: This research focuses only on one church. Contribution: This research can encourage non-profit institutions, especially the HKI Tigabolon Church, to fully implement the current accounting standards, namely the comprehensive ISAK 35, to prepare appropriate financial reports.

Dampak Corporate Social Responsibility dan Asimetri Informasi terhadap Cost of Equity Capital dengan Kualitas Audit sebagai Variabel Pemoderasi

Purpose: This research aims to examine the influence of corporate social responsibility and information asymmetry on the cost of equity capital with audit quality as a moderating variable. Method: The data analysis technique uses a purposive sampling method. Result: The research results show that corporate social responsibility has no significant effect on the cost of equity capital, while information asymmetry has a positive and significant effect on the cost of equity capital. The results of the moderation effects research show that audit quality is unable to moderate the relationship between corporate social responsibility and the cost of equity capital. Limitation: This research uses state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Contribution: Audit quality is also unable to moderate the relationship between information asymmetry and the cost of equity capital.

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