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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 148 Documents
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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 Covid19 (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.
Analisis Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (Studi Kasus Pada PT Bank XYZ Tbk) Rahayu, Duwi
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.v7i1.315

Abstract

Abstract PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.
Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi Dikalangan Dosen Akuntansi Pada Masa Pandemi Ravita Hanun, Nur; Hanif, Aisha; Yani, Muhammad
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.v7i1.384

Abstract

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.
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.
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.
Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Praktik Perataan Laba (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Christina Burhan, Melissa; Malau, Harman
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.v7i1.440

Abstract

Abstract The study aims to examine the effect partially and simultaneously between Institutional Ownership, Firm Size, Age, on Income Smoothing. The research was conducted use quantitative methods. The population in this study is 20 of state-owned companies listed on the IDX during period 2017 to 2019 (3 years). In order to obtain 60 as research sample. The data collected were analyzed and processed with the formula in Microsoft Excel and then using software SPSS 22. The data analysis technique is descriptive, significance test (F test), multiple linear regression, determination coefficient. Testing the classic assumption have 4 stages, that is autocorrelation test, multicollinearity test, normality test, and heteroscedasticity test. The results showed that: (1) There are significant influence between Institutional Ownership and Firm Size to Income Smoothing. (2) No significant effect between Firm Age to Income Smoothing. (3) Simultaneously a significant between Institutional Ownership, Firm Size and Firm Age on Income Smoothing.  

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