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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 179 Documents
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Pengaruh Tekanan Publik terhadap Pengungkapan Laporan Tanggung Jawab Sosial Perusahaan Wicaksono, Achmad
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.v5i02.230

Abstract

This study aims to examine the effect of public pressure on disclosure of corporate social responsibility reports. This study uses a quantitative approach. This study uses secondary data which is an annual report of manufacturing companies listed on the Indonesia Stock Exchange in 2017. This study uses a purposive sampling method to obtain a sample of 111 manufacturing companies. This study uses multiple linear regression techniques for testing hypotheses using the SPSS program. The results of this study indicate that public pressure as measured by industry type has a significant influence on the Disclosure of Social Responsibility Reports of manufacturing companies listed on the Indonesia Stock Exchange in 2017 which can be shown from the significance value of Industry Type = 0,000 and simultaneous significance value = 0,000. From the results of the research Adjusted R² of 36.3% variation in disclosure of social responsibility that can be explained by the variables used in this study. While the rest is explained by other variables not used in the study.
Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan -, Fena Ulfa Aulia
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.259

Abstract

ABSTRACT A business entity must be separate from the private entity in order to measure its performance. Most of the UMKMs in Pamekasan have not yet separated their personal and business entities, so the measurement of earnings is biased. Nowadays, the SMEs in Pamekasan have utilized online facilities in their sales both through online shops and social media. When referring to the birth of accounting, accounting practices are born from business practices, so that changing conventional business practices online also changes accounting practices. This research is a qualitative descriptive study using primary data through interviewing correspondents with data analysis techniques describing data and discussed based on existing theories then conclusions are drawn. The population in this study is all online MSMEs in Pamekasan with random sampling techniques with regard to the principle of convenience as many as 10 samples. The results of this study indicate that there are various online MSME earnings measurements with varied accounting practices and are still simple and do not yet refer to SAK EMKM.
Zuhud, Sebuah laku Tasawuf untuk Tazkiyah Peradaban Akuntansi Farhan, Ali
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.261

Abstract

This study aims to reconstruct modern accounting with the postmodernism paradigm and Zuhud as a decosntructive analysis approach. Based on the results of the analysis, the practice of accounting must return to the divine values; to force Allah subhana wa ta'ala, to carry out his commands and stay away from his prohibitions, also to make Allah subhana wa ta'ala as the goal of life.
Perkembangan 20 Tahun Penelitian Manajemen Laba Perwitasari, Dian; Kirana Wandira, Raras; Nurrahmawati, An
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.288

Abstract

This study assessed the development of research publications on earnings management. The main aim of this study is to orient researches in creating a theoretical framework and to guide researchers who are new in earnings management research so that they know which journals and authors can be used as references when studying this phenomenon. This study uses several bibliometric indicators. All research publications related to the earnings management in the Scopus database are analysed. The authorship, number of citations, year of publication, source of articles and the publisher, institutions and countries, document types and categories, language, and author keywords are identified. The results of these analyses showed that research on earnings management is still considered an interesting and relevant issue to be studied.
Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat Ilyas Junjunan, Mochammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.289

Abstract

The purpose of this study was to determine the effect of transparency, accountability and Islamic good corporate governance on the level of trustworthiness muzakki in dompet amanah umat amil zakat institution, Sidoarjo Regency. The population of this research is all permanent muzakki in the DAU amil zakat institute of Sidoarjo Regency and 42 respondents who participated in the study. The research analysis technique used multiple linear regression with a significant level of 5% and used t-table testing. The results obtained indicate that transparency and the application of Islamic good corporate governance are able to significantly and positively influence the trust level of muzakki. Meanwhile, the accountability in this study is not significantly able to influence the level of trust of muzakki in the dompet amanah umat amil zakat institution of Sidoarjo Regency.
Faktor Penentu Pemahaman Mahasiswa Akuntansi Era COVID-19 (Studi Empiris Mahasiswa Akuntansi di Jawa Timur) Tita Nawangsari, Ajeng
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.314

Abstract

This study aims to provide empirical evidence regarding the factors that affect student’s understanding in accounting during Covid 19 pandemic in East Java. There are there variables tested which are learning from home that represent the attitude and behavior of accounting students, the avalilability of IT and students understanding regarding the accounting knowledge. This study is a quantitative method to empirically tested those factors. Sampling method was carried out using a proportional random sampling technique and data was collected using a survey method through an online questionnaire. The results showed that the learning from home variable and the availability of IT had a significant positive effect on students' accounting understanding.
Pengaruh Budaya Organisasi Terhadap Senjangan Anggaran dengan Komitmen Organisasi dan Partisipasi Anggaran Sebagai Variabel Intervening Aisyah, Nur; Susilowati, Endah
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.v7i2.545

Abstract

Abstract The purpose of this study is to determine the effect of organization culture on budgetary slack with organizational commitment and budget participation as mediating variables. This research method uses a quantitative approach. The data collection technique is a questionnarie. The sample in this study uses purposive sampling that is 60 samples. The analysing technique of this study uses Smart PLS 3.0. The results of this study are organization culture that has a significant effect on organization commitment, organization culture has a significant effect on budgetary participation, organization commitment has a significant effect on budgetary slack, organization culture doesn't have a significant effect on budgetary slack, organization culture has an effect on budgetary slack mediated by organization commitment, and organization culture influence the budgetary slack which is mediated by budget participation.
Manajemen Laba, Tata Kelola Perusahaan, Persaingan Pasar Produk Terhadap Perilaku Sticky Cost di Moderasi Kebijakan Insentif Pajak Fithriyyah, Nurul; Priono, Hero
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.v7i2.562

Abstract

Abstract This purpose of this study was to determine the effect of earnings management, corporate governance, product market competition on sticky cost behavior by tax incentive policies. This research method uses a quantitative approach. The data collection technique is secondary data of annual financial reports on retail sub-sector companies listed on the Indonesia Stock Exchange for 2016-2020 a total of 28 companies. The samples were determined using purposive sampling. The data analysis method uses moderated regression analysis (MRA). The results of the study are earnings management, corporate governance have a positive and significant effect on sticky cost, and The tax incentive policy is able to moderate the relationship between corporate governance and sticky cost behavior. In this study, it helps to understand the cost behavior of retail sector companies, so it is expected that company management can more accurately estimate the value of the company in the future. The next research is expected to use a qualitative approach to expand studies related to research linking sticky cost behavior.
Karakteristik Perusahaan dan Good Corporate Governance Sebagai Determinan Internet Financial Reporting di Indonesia Ningdiyah, Endra Wahyu; Wahidahwati, Wahidahwati; Asyik, Nur Fadjrih
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.v7i2.567

Abstract

Abstract This study aims to determine the effect of company characteristics and corporate governance on internet financial reporting in pharmaceutical companies in Indonesia for the 2015-2019 period. Variables The characteristics of the companies examined in this study are company size, profitability, liquidity, leverage and company registered age, while corporate governance is measured by the structure of public ownership and the size of the board of commissioners. The sampling method used was purposive sampling method. The number of companies sampled in this study were 8 pharmaceutical companies listed on the IDX in the 2015-2019 period. The data used are secondary data. The data analysis method used in this research is logistic regression. The results of this study indicate that liquidity and leverage have an effect on the timeliness of IFRs. However, company size, profitability, company registered age, public ownership structure and board size do not affect the timeliness of IFRs.

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