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Jurnal Akuntansi dan Bisnis

jab
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Published by Universitas Sebelas Maret

ISSN : 14120852 EISSN : 25805444 DOI : 10.20961

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.

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Articles 7 Documents

Search results for , issue "Vol 15, No 2 (2015)" : 7 Documents clear

Pengembangan Produk Bank Syariah melalui Investasi Mudharabah dengan Bagi Hasil yang Pasti Trimulato Trimulato
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Shariah Banking now has strong legal framework with the presence of law number 21 of 2008 on Shariah banking. It is very influential on the existence of Shariah bankingis increasinglyin demand by many people. Shariah banking continue tobe driven in order to innovatein developing products to achieve targeted market share of 5%. In thethird-party funds products, this much-need edinnovation that canattract people to entrust their fundsin the bank Shari'ah. Data visible fund raising deposit products mudharabah March 2013 amounted to100.746.000.000 and 115.728.000.000 mudharabah deposit april 2014, an increase occurred only improvement that did not reach 2% in eachmonth. This paper using a qualitative descriptive type, limits in this paperis focused on fund raising products that exist in the bank Shari'ah. Product development of Shariah Banking in the form of Mudharabah Investment for definitive results. The result soft his paperthat theShari'ah bankingrequiresinnovationfund raisingthird-partyproducts, such as Mudharabah Investment products must Sharing. These investments provide certainty for results despite using mudharabah. These investmentsare based because of the certainty of the projector financing has been agreed by the Shari'ah withthe creditor banks. This investment product can beofferedto customers of both individual and group/collective.

Analisis Price to Book Value Ratio melalui Net Profit Margin, Return on Asset, and Return on Equity Adi Santoso
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aimed to determine the effect of Net Profit Margin, Return on Equity and Return on Assets of the Price to Book Value. This study uses secondary data obtained from the banks financial statements derived from the Indonesian Capital Market Directory (ICMD). The number of overall study sample there were 19 banks The results found that the NPM and ROE PBV no significant effect. While ROA PBV positive effect. Contribution of all the variables classified, all the independent variables only able to give effect to the PBV ten percent. Keywords:Return on asset (ROA), Return on equity (ROE), Net profit margin (NPM), Price To Book Value (PBV)

Persepsi Mahasiswa Akuntansi dan Mahasiswa Hukum terhadap Etika Penggelapan Pajak Titah Galih Utami; Agus Widodo
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study surveyed the perception of accounting and law students in Sebelas Maret University. The two group of responden were compared to determine whether their perception were different. Population of this research were two group of accounting and law students in Sebelas Maret University Surakarta. A survey was constructed and distributed to group of advanced undergraduate accounting and law students. Sampling method in this survey was purposive sampling. Analysis methods were conducted to this research were pearson’s correlation for validity, cronbach’s alpha for reliability, one sample kolmogorov-smirnov for normalitas, and independent sample T-test for hypothesis testing. The result of this research show that there were different perception of accounting and law students to the ethics of tax evasion. Based on the mean analysis, law students have higher scores than accounting students. This finding indicate that law students more opposed to the tax evasion than accounting students.

Studi Eksperimental Tekanan Ketaatan dan Personal Cost: Dampaknya terhadap Whistleblowing Eka Widi Libriani; Intiyas Utami
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Whistleblowing is a disclosure of fraud that is done by member of an organization on an illegal practice which happen in an organization. The obedience pressure from wrongdoer to the whistleblower can affect the whistleblower in making decision to report the fraud actions. The presence of personal cost which can be either a sanction or an act of revenge also can be considered by the whistleblower in doing the whistleblowing. This research aims to examine the effect of the obedience pressure and personal cost to the intention of doing whistleblowing. This research was conducted in Satya Wacana Christian University's with undergraduate accounting students from the Business and Economy Faculty as the participants. This study used an experimental design 2x2 between subject which consist of 105 bachelor degree of accounting students whose role as a accounting staff, generated 56 data ready to be analyzed. The results show that: 1) in a low condition of obedience pressure, the intention to do whistleblowing is higher than in high condition of obedience pressure; 2) in a low condition of personal cost, the intention to do whistleblowing is higher than in high condition of personal cost; 3) group who received lower obedience pressure and lower personal cost have the intention of the highest to do whistleblowing.

Pengaruh Earnings Management terhadap Corporate Environmental Responsibility Disclosure dengan Mekanisme Corporate Governance sebagai Variabel Pemoderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011) Marlina Eka Setyorini; Sri Suranta
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study examines the effect of earnings management on corporate environmental responsibility disclosure with corporate governance mechanisms as a moderating variable in the relationship. Corporate governance mechanisms in this study is proxied by four variables: the proportion of independent commissioner, the number of audit committee members, institutional ownership, and managerial ownership. This study is also to uses profitability, leverage, and firm size as a control variables. Earnings Management in this research is measured using Eckel Index (1981). This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2011. Data were obtained from the annual report, the company's official website, the financial statements, and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange. Samples were obtained using a purposive sampling method. Hypothesis testing method used is multiple regression analysis with dummy variables. There is a 48 company per years that meet the criteria of the study sample. The results of this study indicate that the independent commissioner, audit committee and managerial ownership has no significant effect in moderating the effect of earnings management on corporate environmental responsibility disclosure. Meanwhile, influential institutional ownership significantly. Two of the three control variables used in this study, namely profitability and leverage doesn’t have a significant influence on the effect of earnings management on corporate environmental responsibility disclosure, while the influence of institutional ownership has a significant influence on the effects of earnings management to corporate environmental responsibility disclosure.

Analisis Kendala Implementasi Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri Adi Firman Ramadhan
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Background – Accounting information systems (AIS) is both a requirement and a necessity for State Universities (PTN) holding a public service body (BLU) status. This study investigates the implementation problems of the AIS-UNS at the Sebelas Maret University (UNS). The instruments used refer to the instruments of information systems success (Delone and Mclean) model. Research method – The methodology is case study analysis and is descriptive. Result – The study finds that the AIS application in terms of the user interface and infrastructure was sufficient. Operators and administrators state that system quality and service quality are quite good and are satisfied with the application. Information users state that information quality is good but are not satisfied with the AIS-UNS. Currently, the application is being used for financial reporting and has increased timeliness of reporting, and has provided convenience in cash management. The process of planning and budgeting, managing receivables and investments have not used the AIS-UNS application. Conclusion – The main constraints in the implementation of AIS-UNS are: (a) the inherent difficulty of generating combined reports based on PSAK (accrual-basis) and SAP (cash-basis) required for BLUs. (b) Verification process of data and information, (c) Top level management, at the university and faculty level, mind set that AIS is needed only for financial reporting responsibilies. (d) Performance and integrity of relevant human resources are still lacking. Deeper understanding of accounting information systems at BLU universities can be deepened by adding more and varied interviewees for future research

Pengaruh E-Government, Kapabilitas APIP dan Persentasi Penyelesaian Tindak Lanjut terhadap Opini Audit Laporan Keuangan Pemerintah Daerah di Indonesia Indriyani Wulandari; Bandi Bandi
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Audit Opinion BPK is the result of the audit process in the form of a statement that can be a picture of the quality of financial statements of the government, so that it becomes a reference for the central government in the finance ministries in assessing performance achievement of local government in particular to provide rewards and punishments related to public financial management , In connection with these problems, this thesis aims to obtain empirical evidence about the influence of the existence of the implementation of E-Government, APIP capability, and the percentage of completion of the Follow-up BPK BPK audit opinion. The analysis used in this research is multiple regression analysis using the method of research is purposive sampling. This study uses secondary data IHPS BPK 2015, the data IACM 2013, the data Peggi Kemenkominfo RI 2016. Researchers analyzed 228 local government composed of local government districts and cities. The results showed that the existence of e-government implementation and follow-up Completion Percentage BPK significant impact positively on BPK audit opinion, while APIP capability does not have a significant influence on the BPK audit opinion. APIP is not influential capability to audit opinion because most local governments in Indonesia APIP its capability level remained at level 1 (Initial) so it has not been able to support the implementation of effective governance. Applications of this research in the future it is suggested that the local government, Inspectorate (APIP area), BPK RI to cooperate in creating a better audit opinion that WTP opinion on the financial statements.

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
jabfebuns@gmail.com

Editorial Address
Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126

Location
Kota surakarta,

Jawa tengah

INDONESIA