cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ajeng Tita Nawangsari
Contact Email
ajeng.tita@uinsby.ac.id
Phone
+6231-8417198
Journal Mail Official
jai@uinsa.ac.id
Editorial Address
Jl. Ahmad Yani 117 Surabaya, Jawa Timur 60237, Indonesia.
Location
Kota surabaya,
Jawa timur
INDONESIA
Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 142 Documents
 9   10   11   12   13 
SOCIAL ACCOUNTING PADA PENGEMBANGAN DESA WISATA DAN KEUANGAN DESA DALAM MENDUKUNG GREEN ECONOMY Nurul Lathifah; Atok Syihabuddin
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2186

Abstract

Penelitian ini bertujuan untuk menganalisis dampak akuntansi sosial dalam pengembangan desa wisata dan pengelolaan keuangan desa dalam mendukung green economy. Akuntansi sosial menjadi instrumen penting dalam meningkatkan transparansi dan akuntabilitas keuangan desa wisata, yang pada akhirnya berkontribusi terhadap keberlanjutan ekonomi dan lingkungan. Studi ini menggunakan pendekatan kualitatif dengan metode studi kasus di Taman Edelweis, Kecamatan Tosari, Kabupaten Pasuruan. Data dikumpulkan melalui observasi, wawancara dengan pengelola desa wisata dan pemerintah desa, serta analisis dokumen terkait keuangan desa. Penerapan akuntansi sosial memiliki peran signifikan dalam meningkatkan kepercayaan masyarakat dan investor terhadap pengelolaan desa wisata, serta mendukung kebijakan ekonomi hijau melalui praktik keuangan yang lebih transparan dan berkelanjutan.
STRENGTHENING PUBLIC FINANCIAL MANAGEMENT LITERACY FOR FEB STUDENTS, ABDURACHMAN SALEH UNIVERSITY, SITUBONDO Mirna Amirya; Pusvita Susilowati; Clarient Catherine Frederica
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2238

Abstract

Strengthening public financial management literacy is an urgent need to produce competent and highly competitive economics graduates, especially in the public sector. This article aims to measure the effectiveness of online seminars in improving students' understanding of the principles of public financial management, including fiscal policy and the preparation of government financial reports, at the Faculty of Economics and Business, Abdurachman Saleh University, Situbondo. The Kirkpatrick evaluation approach was used to assess two aspects: participant reactions and increased knowledge. The results showed that participants responded very positively to the quality of the seminar and the materials presented. In addition, the level of participant understanding of the material was relatively high, as reflected in the post-test results. These findings indicate that interactive seminar-based strategies contribute significantly to strengthening public financial literacy among economics students.
Konflik Peran, Kepribadian LOC Internal, Kinerja Auditor dan Moderasi Tekanan Anggaran Waktu (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya) Aulia, Yoosita; Esti Handayani, Alberta
Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.162

Abstract

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the  negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance
Persepsi Stakeholders dalam Kesiapan dan Pelaksanaan Pelaporan Keuangan desa Berbasis Undang-Undang No.6 Tahun 2014 Ravita Hanun, Nur
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i01.240

Abstract

This research is to find out, describe and analyze stakeholder perceptions in the preparation and implementation of village financial reporting. This research is a qualitative research. The case study method approach was chosen to analyze social phenomena that exist in village financial reporting seen from stakeholder perceptions. Research informants consisted of key stakeholders, supporting stakeholders and key stakeholders. Data analysis uses triangulation techniques to reduce data, present data and draw conclusions. The results of this study indicate that the readiness and implementation in the preparation of village financial reporting affects the timing of the delivery of village financial statements. Stakeholders' perceptions state that village government is not ready to implement village financial reporting based on Law No. 6 of 2014 concerning Villages.
Dividend Policy Sebagai Intervening Hubungan Rasio Keuangan Terhadap Firm Value Di BEI Marhaenis Handoko Putro, Guruh; Wany, Eva
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.400

Abstract

Abstract The research objective is to examine the effect of liquidity, leverage and profitability on firm value through the intervening dividend policy variable. The sampling method used is purposive sampling method. The data analysis method in this research uses path analysis. The results of the research reveal that liquidity and profitability do not have a positive and significant effect on dividend policy. Leverage has a positive and significant effect on dividend policy. Liquidity and profitability do not have a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value. Dividend policy has no positive and significant effect on firm value. Liquidity and leverage indirectly have no positive and significant effect on firm value through dividend policy dividend. While profitability indirect but significant positive effect on firm value through dividend policy.
Perbandingan Pengungkapan Identitas Etika Islam pada Perbankan Syariah Indonesia: Studi Pada Periode 2014-2018 Muhammad, Rifqi; Puspitasari, Dianita Nur Anggraeni; Asmirawati, Asmirawati
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.424

Abstract

The study aims to analyze the disclosure of Islamic ethical identity of full-fledge Islamic banks (BUS) and Islamic windows (UUS). This study also compares the full-fledge Islamic banks (BUS) and Islamic windows (UUS) which are better between the two groups. This study uses a sample of 12 BUS and 16 UUS in the period of 2014-2018. The sampling selection uses purposive sampling. This study examines the index of Islamic ethical identity disclosure using the Ethical Identity Index (EII). The results of this study indicate that full fledge Islamic banks (BUS) and Islamic windows (UUS) are no significant differences in the disclosure of. This study also discusses the disclosure on each dimension of EII.
Apakah Perceived Ease Of Use, Perceived Usefulness, Perceived Trust, Dan Persepsi Risiko Berpengauh Terhadap Intention To Use E-Money Dengan Pendekatan Technology Acceptance Model (TAM)? Biduri, Sarwenda; Hariyanto, Wiwit; Loekitasari, Silvy; Irma Suyani, Ade
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.425

Abstract

Abstract The purpose of this study was to determine the effect of Perceived ease of use, Perceived usefulness, Perceived trust, and Perceived risk partially on the intention to use e-money with the Technology Acceptance Model approach. This research method uses a quantitative approach. The data collection technique is a questionnaire. The samples were determined using convenience sampling. The total respondents in this study were 74 respondents. The data analysis technique used SPSS software. The results of the study prove that partially the variables Perceived ease of use, Perceived usefulness, and Perceived trust affect the intention to use e-money. Perception of risk has no effect on the intention to use e-money.
Peningkatan Literasi Digital Era New Normal: Studi Kasus Pembelajaran Daring Mahasiswa Akuntansi UPN Veteran Jawa Timur Sholihatin, Endang; Haryono, Nanang; Dwi Aprilisanda, Invony; Widoretno, Astrini Aning; Korika Swasti, Ika; Kusumastuti, Erwin; Febrianita, Roziana
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.457

Abstract

Abstract The rapid development of ICT and the digital world has changed many things. Education in the new normal era must innovate to integrate ICT. This study aims to determine the digital literacy competence of Accounting students FEB UPN Veteran East Java; and Formulating strategies to improve digital literacy competencies for Accounting students of FEB UPN Veterans East Java. In addition to digital infrastructure, it is necessary to design learning models such as curriculum that is integrated with digital literacy (Stein and Graham, 2014). European Commission Digital Competency Framework 2.1 (Carretero, Vuorikari & Punie, 2018), covers five aspects, namely information/data literacy; communication/collaboration; digital content creation; security; and problem solving. This research method uses mixed methods (survey/interview). Quantitative and qualitative data analysis. The results showed that from the five aspects of digital literacy competence, Accounting students of FEB UPN Veteran Jatim were categorized both in the aspects of Information/data literacy and Communication/collaboration. Next is the aspect of creating digital content; Security; and Troubleshooting, need improvement. Strategies to improve digital literacy competence are to direct students to: think critically; using digital media; manage online identity; managing digital distractions; digital experience practice; and get out of your comfort zone.
Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pelaporan Pengungkapan Keberlanjutan Yudhanti, Ashari Lintang; Listianto, Ela
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.622

Abstract

Abstract This research is based on the many problems that occur caused by mining companies that are still lacking in economic, environmental, and social responsibility resulting from the company's activities. This research uses a quantitative approach method. The observation period 2018-2020 using secondary data taken from the official website of the Indonesia Stock Exchange and the official website of the mining company that was used as the research sample. This research shows that only liquidity has an effect on sustainability report, while audit committee, managerial ownership, independent commissioner, board of commissioners, board of directors and profitability have no effect on sustainability report.
Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia) Kusumawati, Indah; Purnamawati, Indah; Mulyono, Resha Dwi Ayu Pangesti
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.752

Abstract

This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.

Page 11 of 15 | Total Record : 142

 9   10   11   12   13 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025 Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025 Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024 Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024 Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023 Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023 Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022 Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022 Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021 Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021 Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019 Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015 More Issue