cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hari Gursida
Contact Email
redaksijiafe@unpak.ac.id
Phone
-
Journal Mail Official
redaksijiafe@unpak.ac.id
Editorial Address
-
Location
Kota bogor,
Jawa barat
INDONESIA
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
Economics, Econometrics & Finance
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue " Vol 2, No 2 (2016): Desember 2016" : 5 Documents clear
PENGARUH PENERAPAN UNDANG-UNDANG PROFESI AKUNTAN PUBLIK TERHADAP MINAT MAHASISWA MENJADI AKUNTAN PUBLIK (STUDI KASUS DI UNIVERSITAS INDONESIA DAN UNIVERSITAS TRISAKTI) Mulyaningsih, May
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.819 KB)

Abstract

This research examines perception and motivation on public accountant influenced the interest of S1 Accounting students toward the profession in Indonesia due to Act No. 5 Year 2011 about Public Accountant. Population in this research are S1 Accounting students who are taking Auditing II subject in University of Indonesia (245 students) as representative of state university and Trisakti University (426 students) as representative of private university in Indonesia. Total sample students per university determined by using Slovin Formula with 5% significant (error) level. Qualitatif data type that used in this research is primary data which is collected using survey method by distributing the quesioner. Independent variables (perception and motivation) also dependent variabel (interest) which are interval scale are measured using Likert scale. The validity test with product moment correlation formula and the realibility test with Spearman Brown formula are used for examining data quality. The classic assumption tests which are consist of normality test, multicolinearity test, autocorrelation test and heteroscedastisity test are used for testing all hypothesis. Hypothesis also tested by using regression with double regression analysis equation. Results show that perception and motivation on public accountant, simultaneously and partially, influenced the interest of S1 Accounting students in University of Indonesia and Trisakti University toward public accountant. Keywords: Perception, Motivation, Interest, Public Accountant, Act No. 5 Year 2011 about Public Accountant
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI) Hidayat, Kholid; Ompusunggu, Arles P.; H. Suratno, H. Suratno
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.238 KB)

Abstract

This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA), capital intensity and inventory intensity. While dependent variable, tax aggressiveness, was measured by using a proxy: Effective Tax Rate (ETR). CSR has been carried out by using Corporate Social Responsibility Index (CSRI) and data analysis technique has been done by using Moderated Regression Analysis (MRA). In addition the data was processed by using SPSS 22. The result showed that CSR has negative influence to tax agressiveness. The higher the level of corporation’s CSR disclosure, the lower is the level of tax aggressiveness.Tax incentives was proven and capable to strenghthen the relation between CSR and tax aggressivenes. CSR simultantly tested with the control variables showed similar result. It has negative influence.The higher the level of corporation’s CSR disclosure, the lower is the level of tax aggressiveness. Keywords: CSR, Tax Aggressivenes, Tax Incentives
PENYAJIAN PENDAPATAN KOMPREHENSIF LAIN: INVESTIGASI PADA INDUSTRI INFRASTRUKTUR DAN UTILITAS Sidantha, Bagus; Ahmar, Nurmala; Mulyadi, JMV
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.312 KB)

Abstract

The purpose of this study was to investigate how the implementation of the presentation of other comprehensive income (OCI) after IFRS implementation in the industrial sector of infrastructure and utility that is listed in the Indonesia Stock Exchange in 2012-2015. The samples were processed as many as 48 companies. OCI component is observed on foreign exchange IAS 10, IAS 24, employee benefits, IAS 55 available for sale and cash flow hedges, IAS 16/19 revaluation of tangible and intangible, and SFAS 15 associations and venture. These research data analysis methods were using cross tabulation and analysis done by testing different test Cramers V because the data being tested were nominal and non-parametric. Results of the study were that the foreign exchange component of OCI, employment benefits and securities available for sale were the components most often served. As for the foreign exchange component was found a difference in the presentation. Research on the future OCI can be done by digging a further impact on the condition value of OCI micro and macro enterprises. Keywords: Other Comprehensive Income, Foreign Exchange, Employee Benefits, Securities Available for Sale and Hedging, Revaluation of Tangible and Intangible, and Association
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (STUDI KASUS PADA PEMERINTAH KOTA BEKASI) Slamet, Budiman
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.128 KB)

Abstract

This study was aimed to examine the effect of training/technical guidance on accrual-based government’s financial statements against human resource competency as well as to test the head of government agencies commitment, competency of human resource, and accounting application usage against successful adoption of accrual-based government accounting. This research implemented survey explanatory approach by surveying some agencies (SKPDs) of Bekasi city government. The analytical method used is path analysis with the help of AMOS software for data processing questionnaires. The results of this study are: (1) training/technical guidance preparation of the accrual-based  government’s financial statements partially positive effects on human resource competency (2) head of government agencies commitment partially positive influences on the success of the accrual-based government accounting implementation (3) human resource competency partially positive influences on the success of accrual-based government accounting implementation (4) accounting applications usage partially positive influences on the success of the accrual-based government accounting implementation and (5) head of government agencies commitment, accounting applications usage, as well as human resource competency simultaneously affect positively on the success of governments adoption of accrual-based accounting.Keywords: Head of Government Agencies Commitment, Training/Technical Guidance on Accrual-Based Government’s Financial Statements, Competency of Human Resource, Accounting Applications Usage, Implementation of Accrual-Based Accounting for Government 
PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET Supardi, Herman; H. Suratno, H. Suratno; Suyanto, Suyanto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.372 KB)

Abstract

This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded:  Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables. Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 11, No 2 (2025): Vol 11, No 2 (2025) Vol 11, No 1 (2025): Vol 11, No. 1 (2025) Vol 10, No 2 (2024): Vol 10, No. 2 (2024) Vol 10, No 1 (2024): Vol 10, No. 1 (2024) Vol 9, No 2 (2023): Vol 9, No. 2 (2023) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) Vol 8, No 2 (2022): Vol 8, No. 2 (2022) Vol 8, No 1 (2022): Vol 8, No. 1 (2022) Vol 7, No 2 (2021): Vol 7, No. 2 (2021) Vol 7, No 1 (2021): Vol 7, No. 1 (2021) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) Vol 6, No 1 (2020): Vol 6, No. 1 (2020) Vol 5, No 2 (2019): Vol 5, No. 2 (2019) Vol 5, No 1 (2019): Vol 5, No. 1 (2019) Vol 4, No 2 (2018): Vol 4, No 2 (2018) Vol 4, No 1 (2018): Vol 4, No 1 (2018) Vol 4, No 1 (2018): Juni 2018 Vol 3, No 2 (2017): Vol 3, No 2 (2017) Vol 3, No 1 (2017): Vol 3, No 1 (2017) Vol 3, No 1 (2017): Vol 3, No 1 (2017) Vol 3, No 2 (2017): Desember 2017 Vol 3, No 1 (2017): Juni 2017 Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 2 Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1 Vol 2, No 2 (2016): Vol 2, No 2 (2016) Vol 2, No 1 (2016): Juni 2016 Edisi 2 Vol 2, No 1 (2016): Juni 2016 Edisi 1 Vol 2, No 2 (2016): Desember 2016 Vol 1, No 2 (2015): Vol 1, No 2 (2015) Vol 1, No 1 (2015): Vol 1, No 1 (2015) Vol 1, No 2 (2015): Desember 2015 Vol 1, No 1 (2015): Juni 2015 Vol 6, No 2 (2014): Volume 6 No. 2 Tahun 2014 Vol 6, No 2 (2014): Volume 6 No. 2 Tahun 2014 Vol 1, No 1 (2014): Volume 1 No. 1 Tahun 2014 Vol 1, No 1 (2014): Volume 1 No. 1 Tahun 2014 Vol 5, No 2 (2013): Volume 5 No. 2 Tahun 2013 Vol 5, No 2 (2013): Volume 5 No. 2 Tahun 2013 Vol 1, No 1 (2013): Volume 1 No. 1 Tahun 2013 Vol 1, No 1 (2013): Volume 1 No. 1 Tahun 2013 Vol 2, No 2 (2012): Vol 2, No 2 (2012) Vol 2, No 2 (2012): VOL 2 NO 2 TAHUN 2012 Vol 2, No 1 (2012): Volume 2 No. 1 Tahun 2012 Vol 2, No 1 (2012): Volume 2 No. 1 Tahun 2012 Vol 1, No 1 (2012): Volume 1 No. 1 Tahun 2012 Vol 1, No 1 (2012): Volume 1 No. 1 Tahun 2012 Vol 2, No 1 (2011): Volume 2 No. 1 Tahun 2011 Vol 2, No 1 (2011): Volume 2 No. 1 Tahun 2011 Vol 1, No 1 (2011): Volume 1 Nomor 1 Tahun 2011 Vol 1, No 1 (2011): Volume 1 Nomor 1 Tahun 2011 Vol 1, No 1 (2010): VOL 1 NO 1 TAHUN 2010 Vol 1, No 1 (2010): Vol 1, No 1 (2010) Vol 1, No 1 (2009): Volume 1 No. 1 Tahun 2009 Vol 1, No 1 (2009): Volume 1 No. 1 Tahun 2009 More Issue