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Jati: Jurnal Akuntansi Terapan Indonesia
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 2615157X     EISSN : 26150689     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and investmen.
Arjuna Subject : -
Articles 135 Documents
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Analisis Penerapan Akuntansi Syariah Pada Skema Jual Beli KPR Syariah Sholikah, Mar’atus; Isharijadi, Isharijadi; Astuti, Elly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030228

Abstract

This study aims to analyze the application of Islamic accounting in the Islamic credit buying and selling scheme in housing sales at PT MIB and to find out the Islamic law review related to the difference in cash prices and credit prices that have been included in the sales brochure whether there is an element of usury or not. This type of research uses a qualitative study with a descriptive approach. The data sources used are primary data sources and secondary data sources. Data collection techniques using observation, interviews, and documentation. This study uses the triangulation of sources. Data analysis techniques are data collection, data reduction, data presentation, and data verification. The results of PT MIB's research use alternative economic and inflation methods. Based on PSAK 102 Accounting for murabahah and ISAK 101 regarding the recognition of tough murabahah income without any significant risks related to inventory ownership, the use of both methods is permitted. Based on this method, it is time that has economic value so that when there is a deferral of payments, a certain amount of compensation is needed because basically money is the medium of exchange for the public. The faster the rotation, the better. Credit buying and selling mechanism is also allowed in the Qur'an, Hadith, and Ijma.
Dampak E-Learning terhadap Anggaran Pelatihan Kementerian Keuangan Rakhmadina, Dita; Setyaningrum, Dyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.10343

Abstract

This study aimed to analyze the impact of e-learning on training budgets, compare the standard costs of traditional training and e-learning, and formulate standard output costs of e-learning. This study was conducted to provide recommendations for improving budget efficiency in government organizations. This research uses a qualitative method with a case study approach by exploring phenomena in the government budget due to e-learning implementation. Data collection techniques were interviews, observation, and documentation. The results showed that e-learning implementation significantly saves the training budget and increases the number of training participants. However, the cost standard is less optimal because they do not cover all the costs needed to deliver e-learning. The standard costs should be differentiated for each type of e-learning. Also, the current organizational structure needs to be changed to achieve maximum efficiency in e-learning implementation.Keywords: Budget, Efficiency, E-Learning, New Public Management AbstrakPenelitian ini bertujuan untuk menganalisis dampak e-learning terhadap anggaran pelatihan, perbandingan standar biaya keluaran pelatihan klasikal dan e-learning, dan penyusunan standar biaya keluaran sesuai dengan komponen pembentuk biaya yang diperlukan untuk menyelenggarakan e-learning. Penelitian ini diharapkan dapat memberikan rekomendasi  dalam rangka meningkatkan efisiensi anggaran  pada organisasi pemerintah penyelenggara pendidikan dan pelatihan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dengan menggali fenomena yang terjadi pada anggaran suatu instansi pemerintah sebagai akibat dari penyelenggaraan e-learning. Pengumpulan data dilakukan dengan teknik wawancara, observasi, dan telaah dokumen. Hasil penelitian menunjukkan bahwa penyelenggaraan pelatihan e-learning secara signifikan dapat menghemat anggaran pelatihan dan meningkatkan jumlah peserta yang dapat dilatih. Namun, standar biaya yang disusun saat ini belum optimal karena belum mencerminkan seluruh biaya yang diperlukan untuk menyelenggarakan e-learning. Standar biaya yang disusun sebaiknya dibedakan sesuai jenis pelatihan e-learning. Selain itu, untuk meningkatkan efisiensi anggaran atas pelaksanaan e-learning diperlukan penyesuaian kebutuhan kompetensi SDM dan struktur organisasi yang ada saat ini yang lebih sesuai dengan proses bisnis pelatihan e-learning.Kata Kunci:  Anggaran, Standar Biaya, Efisiensi, E-Learning  
Peran Accounting Information Bagi Investor Islami Aspirandi, Rendy Mirwan; Setianingsih, Wahyu Eko; Ramadhana, Ramadhana; Maftahah, Riif
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030229

Abstract

Kustodian Sentral Efek Indonesia (KSEI) reported growth in the number of investors in Indonesia reached 44.06%. In fact, the growth in the number of investors is not proportional to the growth in the IHSG performance.  The purpose of this study is to analyze the role of accounting information in making investment decisions. Frequency distribution analysis was used in this study. The analysis shows that the first rank in the case of investors being highly considered in making investment decisions is an analysis of the company's current financial statements which is an indicator of Accounting Information variables. Accounting Information variable analysis found that Investors registered at GI BEI Muhammadiyah University of Jember considered Accounting Information more than Investors registered at the others. Investors 21-30 years old were found to be more concerned with Accounting Information than others investors. Investors with a bachelor's degree in education consider Accounting Information more than the others. Investors who have investment experience for 4-6 years consider Accounting Information more than others investors. Islamic investors have considered Accounting Information at 63.44%.
Perspektif Aset Ekonomi Berbasis Keumatan Pada Amal Usaha Muhammadiyah Klinik Kesehatan Probowulan, Diyah; Martiana, Nina
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9178

Abstract

Muhammadiyah's charitable efforts as a community based on economic assets have a significant number of assets that are non-profit oriented. This certainly will be very different in the perspective of economic assets when viewed from the accounting field because Muhammadiyah charity efforts are based on publicity, this is very interesting to study because there are still a lack of public-based research. The purpose of this study is to reveal the perspective of the meaning of charity business as a community based on economic assets in the Muhammadiyah Business Charity sector in health in Jember Regency. This research uses a phenomenology paradigm with qualiative methods to interpret charity business as an asset-based economy of humanity. The perspective of economic assets is similar to the founders statement of Muhammadiyah, KH Ahmad Dahlan, such as ta'awun, tawashi ', and fastabikhul khoirot. When the internalization of economic assets is successful, the performance of charity efforts will continue to increase and not cause fundamental ideological conflicts. The results of the research show that Amal is a community-based economic asset and human resource as an economic driver of the people, of course as a means of propaganda, a means of improving public health services, and as an organizational asset. In essence, the charitable endeavors of Ranap Ambulu clinic, Asyifa Wuluhan Clinic, Ar Rahman Bangsalsari Clinic and dr. Suherman Sumbersari in Jember Regency is a means to improve the community health services community and also the assets of Muhammadiyah organizations in Jember Regency.Keywords: Business Charity, Perspective, Economic Assets, PhenomenologyAbstrak: Upaya amal usaha Muhammadiyah sebagai komunitas yang didasarkan pada aset ekonomi memiliki sejumlah besar aset yang berorientasi nirlaba. Ini tentu akan sangat berbeda dalam perspektif aset ekonomi jika dilihat dari bidang akuntansi karena upaya amal usaha Muhammadiyah didasarkan pada publisitas, ini sangat menarik untuk dikaji karena masih kurangnya penelitian berbasis publik. Penelitian ini bertujuan untuk mengungkap perspektif makna aset ekonomi amal usaha Muhammadiyah di bidang kesehatan di Kabupaten Jember. Penelitian ini menggunakan paradigma kualitatif dengan metode fenomenologis interpretif untuk menginterpretasikan aset ekonomi amal usaha berbasis keumatan. Perspektif aset ekonomi dikonfirmasi oleh nilai permaknaan yang dipromosikan oleh pendiri Muhammadiyah yaitu Kyai Haji Ahmad Dahlan, antara lain ta'awun, tawashi ', dan fastabikhul khoirot. Kemudian makna aset ekonomi diinternalisasi dalam semua upaya amal melalui beberapa tahap secara bersamaan. Ketika internalisasi aset ekonomi berhasil, kinerja upaya amal akan terus meningkat dan tidak menyebabkan konflik ideologis mendasar. Hasil penelitian menunjukkan bahwa Amal adalah aset ekonomi berbasis masyarakat dan sumber daya manusia sebagai pendorong ekonomi rakyat, tentu saja sebagai sarana propaganda, sarana meningkatkan pelayanan kesehatan masyarakat, dan sebagai aset organisasi. Intinya, upaya amal klinik Ranap Ambulu, Klinik Asyifa Wuluhan, Klinik Ar Rahman Bangsalsari dan dr. Suherman Sumbersari di Kabupaten Jember adalah sarana untuk meningkatkan pelayanan kesehatan masyarakat dan juga aset organisasi Muhammadiyah di Kabupaten Jember.Kata Kunci:  Amal Usaha, Aset Ekonomi, Berbasis Keumatan 
Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi Gunawan, Barbara; Hanjani, Andreani; Humairoh, Nur Aisyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030230

Abstract

The purpose of this study is to determine fraud prevention factors in KPP Pratama Sukabumi Regency. The factors studied are individual morality, rule obedience, compensation, and the whistleblowing system. The population in this study are KPP Pratama employees of Sukabumi Regency, West Java, with a sample of 30 employees who were selected by purposive sampling and who received delegations for the inspection section, billing section, extensification section, and supervision section. The research model used is quantitative research model and data collection using questionnaires. The research method used is quantitative research with data collection using a questionnaire. The results showed that individual morality and rule obedience influence fraud prevention. Whereas compensation and whistleblowing systems do not affect fraud prevention. The implication of this research is important for the Tax Office to find out the factors that affect fraud prevention so that there are no acts of fraud committed by Tax Office employees who are prone to fraud.
Studi Perilaku Investor dan Myopic Loss Aversian Septiani, Rizki; Maharani, Satia Nur; Ermayda, Ria Zulkha
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9303

Abstract

An experienced investor's mindset tends to be different from that of a novice investor who has certain considerations heavily influenced by feelings and emotions. This mindset has unwittingly led to behavioral bias. One behavioral bias that often arises without being realized by investors, especially novice investors, is Myopic Loss Aversion (MLA). This study aimed to confirm the existence of Myopic Loss Aversion (MLA) behavioral bias and to analyze Myopic Loss Aversion (MLA) behavior bias inactive investors in Malang as well as the factors causing the emergence of Myopic Loss Aversion (MLA) behavior bias. This research was qualitative case study research. Primary data was obtained through in-depth interviews with selected informants. The results found that Myopic Loss Aversion arises in investors who conduct portfolio evaluations more frequently by monitoring fluctuating stock chart movements that seem to fear that their portfolio would suffer losses. Furthermore, another discovery was about how investors who had experienced Myopic Loss Aversion bias could overcome past mistakes in the investment decision-making process.Keywords:  Financial Behavior, Investors, Investment Decision Making AbstrakPola pikir investor yang sudah berpengalaman bisa berbeda dengan investor pemula yang cenderung masih memiliki pertimbangan tertentu yang banyak dipengaruhi oleh perasaan dan emosi. Pola pikir ini tanpa disadari telah memunculkan bias keperilakuan. Salah satu bias keperilakuan yang sering muncul tanpa disadari oleh investor terutama investor pemula yaitu Myopic Loss Aversian (MLA). Penelitian ini bertujuan untuk mengkonfirmasi eksistensi dari bias keperilakuan Myopic Loss Aversian (MLA) dan menganalisis bias perilaku Myopic Loss Aversian (MLA) pada investor aktif di Malang serta faktor penyebab munculnya bias perilaku Myopic Loss Aversian (MLA). Penelitian ini merupakan penelitian kualitatif studi kasus. Data primer dilakukan melalui wawancara mendalam terhadap informan terpilih. Hasil penelitian ini ditemukan bahwa Myopic Loss Aversian muncul pada investor yang melakukan evaluasi portofolio secara lebih frekuen melaui pemantauan pergerakan grafik harga saham fluktuatif yang seakan-akan takut portofolionya mengalami kerugian. Lebih lanjut, juga ditemukan tentang bagaimana para investor yang pernah mengalami bias Myopic Loss Aversian mengatasi kesalahan-kesalahan dimasa lalu dalam proses pengambilan keputusan investasi.Kata Kunci:  Perilaku Keuangan, Investor, Pengambilan Keputusan Investasi  
Pengambilan Keputusan Investasi Rasional: Suatu Tinjauan dari Dampak Perilaku Representativeness Bias dan Hearding Effect Vitmiasih, Vitmiasih; Maharani, Satia Nur; Narullia, Dwi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9255

Abstract

The aim of this study was to determine the effect of representation bias and herding behavior towards rational investment decision making, which was detected using the Heuristic Theory perspective on the Investor Saham Pemula (ISP) community in East Java. This research uses a mixed-method by using a sequential explanatory strategy. This study uses primary data obtained by distributing online questionnaires in 10 cities in East Java and interviews with expert practitioners. The sample of this research is 111 active investors who trade independently. In relation, the data analysis was through multiple linear regression. This research succeeded in proving that representative bias behavior has a negative influence on decision-making on rational investment. On the other hand, no evidence showed the effect of herding behavior influencing investment decision making. The phenomenon indicates that investors rely more on information obtained through the results of their own reason rather than following the decisions of other investors.Keywords: Representativeness Bias, Herding-Effect Behavior, Heuristic Theory AbstrakPenelitian ini bertujuan untuk menganalisa pengaruh representativeness bias dan herding behavior terhadap pengambilan keputusan investasi yang rasional yang dideteksi dengan menggunakan perspektif Teori Heuristik pada komunitas Investor Saham Pemula (ISP) di Jawa Timur. Penelitian ini menggunakan metode campuran dilengkapi dengan strategi penjelas berurutan. Studi penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online di 10 kota di Jawa Timur dan wawancara dengan praktisi ahli. Sampel penelitian ini adalah 111 investor aktif yang berdagang secara mandiri. Dalam kaitannya, analisis data dilakukan melalui regresi linier ganda. Penelitian ini berhasil membuktikan bahwa perilaku representativeness bias berpengaruh negatif terhadap pengambilan keputusan atas investasi rasional. Di sisi lain, tidak ada bukti yang menunjukkan pengaruh herding behavior mempengaruhi pengambilan keputusan investasi. Fenomena tersebut mengindikasikan bahwa investor lebih mengandalkan informasi yang diperoleh melalui hasil nalar pribadi dibandingkan mengikuti keputusan investor lain.Kata Kunci: Representativeness Bias, Perilaku Herding-Effect, Teori Heuristic
Analisis Penerapan Islamic Social Reporting dan Tata Kelola Lembaga Keuangan Mikro Syariah dalam Mendorong Mobilitas Sosial Nasabah Yaya, Rizal; Purnami, Kartika Dewi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030226

Abstract

This research aims to evaluate the implementation of Islamic Social Reporting (ISR) and governance in the Islamic micro-finance institutions in encouraging the movement of social mobility. The object of this study consists of two Islamic microfinance institutions: Islamic Micro Finance (BMT) BIF and Islamic Rural Bank (BPRS) BDW. The subjects of this research were staff and costumers of Islamic microfinance institutions. This research used qualitative descriptive method. Based on the analysis conducted both institutions provide funding for their costumers based on Islamic contract and mostly for working capital. The financing procedure was through collection of customer’s identity, conducting surveys and contract singing. The installment to BMT BIF and BPRS BDW was made by the customers in two ways: the customers pay to the marketing person who came to visit them or the customer comes to the office of BMT BIF and BPRS BDW. Social activities in both institutions are relatively similar such as scholarships, donations for orphans, sponsorship of the institutions related to Muhammadiyah. The social activity reporting format are different in both institution. BMT BIF social responsibility activities are reported specifically in the BMT Annuat General Meeting (RAT), mean while the BPRS BDW has not made specifif social responsibility reporting for their Annual General Meeting. From financing and social responsibility both institutions have been able to assist the movement of social mobility in society, especially in customers, it can be seen from costumers that initially did not have a business then now can have a business and still growing. Moreover, their costumers can survived from moneylenders trap. In terms of ISR compliance reporting for both institutions, the BMT BIF has met 70%-80% compliance, while BPRS BDW 50% compliance.
Pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) Dalam Meningkatkan Pendapatan Asli Desa Leniwati, Driana; Aisyah, Aliya Nur
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.12414

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) dalam rangka meningkatkan pendapatan desa (PADes). Penelitian ini menggunakan desain studi kasus dengan metode deskriptif kualitatif. Data kualitatif diperoleh dengan melakukan wawancara secara mendalam, observasi dan dokumentasi. Informan dalam penelitian ini adalah Kepala Desa, kepala BUMDes, karyawan, dan masyarakat. Reduksi data, penyajian data, trianggulasi dan penarikan kesimpulan merupakan analisis data yang digunakan dalam penelitian ini. Hasil penelitian menyatakan pengelolaan Ekowisata Boonpring sudah dilakukan dengan baik oleh Badan Usaha Milik Desa (BUMDes) Sanan kerto sesuai dengan prinsip kooperatif, partisipatif, emansipatif, transparan, akuntable, dan sustainable. Pengelolaan Ekowisata Boonpring yang baik diharapkan dapat meningkatkan Pendapatan Asli Desa secara berkelanjutan dengan menggali potensi desa melalui sektor pariwisata walaupun ada kendala dalam penerapan prinsip partisipatif yaitu kualitas Sumber Daya Manusia (SDM) yang perlu dilatih.
Penerapan Good Governance dalam Pengelolaan Keuangan Desa Kuala Alam Kecamatan Bengkalis Wahyuni, Endang Sri; Fatmawati, Fatmawati
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.10895

Abstract

Penelitian bertujuan untuk mengungkap penerapan prinsip partisipasi, responsibilitas, akuntabilitas, dan transparansi dalam pengelolaan keuangan desa dimulai pada tahap perencanaan, pelaksanaan, Penatausahaan, Pelaporan, dan pertanggungjawaban di Desa Kuala Alam Kecamatan Bengkalis Kabupaten Bengkalis. Jenis penelitian ini adalah kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Pemerintah desa Kuala Alam bertanggungjawab kepada masyarakat, BPD, Bupati untuk melaksanakan rencana kerja kegiatan yang telah disusun pada saat musyawarah desa. Keterbukaan dalam mendapatkan informasi yang telah disusun disampaikan kepada masyarakat berupa baliho yang berisi informasi tentang APBDesa. Pada saat perencanaan pemerintah desa Kuala Alam sudah melakukan Musyawarah Perencanaan Pembangunan melibatkan masyarakat. Pada saat pelaksanaan Kasi dan Kaur sudah bertanggungjawab atas tugas yang telah diberikan yaitu sesuai dengan standar dan aturan yang berlaku. Dalam tahap penatausahan pemerintah desa sudah melakukan pembukuan dengan tertib. Sedangkan pada tahap pelaporan dan pertanggungjawaban pemerintah desa Kuala Alam sudah memberikan laporan kepada Bupati melalui Camat dan BPD sebagai perwakilan masyarakat. Selain itu pemerintah Desa Kuala Alam memasang baliho didepan kantor desa Kuala Alam agar mempermudah masyarakat Kuala Alam untuk memperoleh informasi. Sehingga dengan adanya penelitian ini baik masyarakat maupun Pemerintah Desa Kuala Alam bisa saling bekerjasama dalam melakukan pengawasan terhadap pengelolaan keuangan desa agar terciptanya Good Governance yang baik.

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