cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Eny Maryanti
Contact Email
jas@umsida.ac.id
Phone
+6282230253256
Journal Mail Official
jas@umsida.ac.id
Editorial Address
Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
Location
Kab. sidoarjo,
Jawa timur
INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 130 Documents
 4   5   6   7   8 
Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017: Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Perkebunan Yang Terdaftar Tahun 2014-2017 Azmi, Fika; Ramadhani, Linda
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2678

Abstract

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Perilaku Belajar Terhadap Pemahaman Atas Akuntansi Dasar Mahasiswa Dengan Kepercayaan Diri Sebagai Pemoderasi: The Influence of Intellectual Intelligence, Emotional Intelligence, and Learning Behavior on Understanding of Basic Accounting Students with Self-confidence as Moderator Ningsih, Nur Ayu Setia; Hermawan, Sigit
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.1568

Abstract

This study was conducted to analyze and examine the influence of intellectual intelligence, emotional intelligence, and learning behavior toward the preoccupation of basic accounting with self-confidence as a moderating variable. This research was conducted by using student force of accounting class of year 2014. This research uses descriptive quantitative approach that is explained in the form of tables and graphs on the condition of objects and research results with the help of data analysis. Data was collected through questionnaires on 130 respondents taken using slovin formula. In this context research is expected to provide information or knowledge about the influence of intellectual intelligence, emotional intelligence, and learning behavior towards basic accounting understanding with self-confidence as a moderator variable. The results of this study indicate that intellectual acumen and emotional intelligence affect the understanding of accounting. Learning behavior does not affect the understanding of basic accounting. While intellectual intelligence, emotional intelligence, and learning behavior does not affect the basic understanding of accounting with self-confidence as a moderator.
Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU: Application of PSAK 109 Financial Reporting Accounting for Zakat and Infaq/Shadaqah at LAZISMU Hanjani, Andreani; Azizah, Kholifah Nur; Gunawan, Barbara
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2644

Abstract

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
Analisis Sistem Informasi Akuntansi Penggajian Pada CV ABC di Jawa Tengah: Payroll Accounting Information System Analysis on CV ABC in Central Java Pramesti, Wahyu; Trijayanti, Desi
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2768

Abstract

This research was conducted at CV ABC which is engaged in the furniture industry. In managing the payroll system this company is still less effective. It can be seen from several salary payment activities to employees who still often make mistakes in the process of calculating salaries and employee attendance records. In addition, in the process of paying salaries to employees, they often experience late payments. The purpose of this study is to analyze the payroll accounting information system in the company which is expected to help resolve the problems faced by the company. The research method used in this study is a qualitative descriptive research method. The thing that will be done by the researcher is to describe the use of payroll accounting system on CV ABC. The conclusion of this study is that the payroll system on CV ABC is already good because it has used a computerized system. The internal control in the payroll process is still weak because there are still division of tasks and responsibilities of each part that is unclear, namely there is a double duty and interdependence in working tasks, besides that supervision is still lacking for activities that should be routinely checked or corrected.
Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017): Effect of Good Corporate Governance and Firm Size on Profitability (Empirical Study on Non-Financial Companies LQ 45 Index Listed on the IDX in 2013-2017) Suroto, Faisal; Setiadi, Iwan
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2567

Abstract

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.
Perilaku Etis Mahasiswa Akuntansi Ditinjau Dari Locus of Control dan Love of Money: Ethical Behavior of Accounting Students From Locus of Control and Love of Money Dewi , Ni Nyoman Sri Rahayu Trisna
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2468

Abstract

Ethical behavior is related to self-control. A person who is able to control himself will not easily carry out unethical actions intentionally. Ethical violations committed by someone can also be based on a factor of money. Someone who to love with money will tend to do various ways to meet their needs, even though they deviate from ethical behavior. This study aimed at determine the effect of locus of control and love of money on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University. This study used a saturated sampling method, so that the number of samples obtained is 38 students. The analysis technique used in this research was multiple regression analysis. The results showed that locus of control had a positive effect on the ethical behavior of the accounting students of the Faculty of Business, Triatma Mulya University, while love of money had no effect on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University.
Pengetahuan Dewan Tentang Anggaran Dalam Pengawasan Keuangan Daerah (APBD) Di Kabupaten Sidoarjo: Council's Knowledge of Budgets in Regional Financial Supervision (APBD) in Sidoarjo Regency Dewi, Santi Rahma; Sinduwiatmo, Kukuh; Biduri, Sarwenda
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2779

Abstract

This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD).This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council.The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done
Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia? Pengaruh Ukuran Dewan dan Dualitas pada Tanggung Jawab Sosial Perusahaan: Apa yang Telah Meningkat dalam Tata Kelola Perusahaan di Asia? Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries; Muneerali, Mohammed
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2810

Abstract

The aim of this study is to examine the relationship between board size and CEO duality, and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa Malaysia representing the sample of the current study were selected. Secondary data were used and sourced from annual report on the companies. Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. An analysis of the quantitative data was then made using the Partial Least Squares (PLS). The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. On the other hand, CEO duality on CSR disclosure indicates a negative relationship. This research contributes to the existing literature in terms of the roles of board Size and CEO duality on CSR initiatives. Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields.
Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating: Emotional Intelligence, Intellectual Intelligence and Spiritual Intelligence on Basic Accounting Understanding With Motivation as Moderating Variable Nuraini, Fitri
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.892

Abstract

Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic.
Compatibility of Sustainable Development Concept in Corporate Social Responsibility Report: Kompatibilitas Konsep Sustainable Development pada Laporan Corporate Social Responsibility Yuliarini, Sarah; Inayati, Titik
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1535

Abstract

Intrinsic aspect that is owned by internal management on policies related to the corporation social responsibility (CSR) program leads to the results the company wants to achieve their purposes. Based on the context of intrinsic factors, this study intends to explore facts from the internal management of a company regarding the compatible concept for sustainable development (SD) as company achievements on CSR as a program that is run by the company. This research was conducted with a qualitative approach and strengthened by a triangulation process with supporting data from the company's Sustainability Report (SR). Monetary quantity parameter or economy aspect of corporate wealth (such as tangible assets be classified as internal features or extrinsic factor) have relatable impact to sustainable development (SD), with semantic analysis method revealed intrinsic factor have not it. The contribution to outcomes is to create a conceptual framework for categories associated with sustainable development through the CSR program that is required by the government for companies to implement in Indonesia. The implication of the research is found the CSR reporting supporting economic aspect, strengthen sustainable development in practices.

Page 6 of 13 | Total Record : 130

 4   5   6   7   8 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): January Vol. 9 No. 2 (2025): July Vol. 9 No. 1 (2025): January Vol. 8 No. 2 (2024): July Vol. 8 No. 1 (2024): January Vol. 7 No. 2 (2023): July Vol. 7 No. 1 (2023): January Vol. 6 No. 2 (2022): July Vol. 6 No. 1 (2022): January Vol. 5 No. 2 (2021): July Vol. 5 No. 1 (2021): Januari Vol. 4 No. 2 (2020): July Vol. 4 No. 1 (2020): January Vol. 3 No. 2 (2019): July Vol. 3 No. 1 (2019): January Vol. 2 No. 2 (2018): July Vol. 2 No. 1 (2018): January Vol. 1 No. 2 (2017): July Vol. 1 No. 1 (2017): January More Issue