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<![CDATA[Persepsi Stakeholders dalam Kesiapan dan Pelaksanaan Pelaporan Keuangan desa Berbasis Undang-Undang No.6 Tahun 2014 ]]>
<![CDATA[Nur Ravita Hanun]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.240
<![CDATA[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.]]>
<![CDATA[Pengaruh Return on Equity, Earning Per Share dan Debt to Equity Ratio terhadap Harga Saham Syariah ]]>
<![CDATA[Dewi Kurnia]]>;
<![CDATA[Dhea Prika Aprilliana]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.241
<![CDATA[This study aims to examine the effect of ROE, EPS, and DER on Shariah stock prices and to find out and analyze which variables provide the most dominant influence on sharia stock prices in automotive subsector manufacturing companies listed on ISSI. The research sample was taken using a quantitative method with a descriptive approach. The analysis technique is multiple regression analysis. The sample used was 8 companies during the 2015-2018 period so that the total data processed was 32 data. Data collection is done by means of documentation that is taking data from the internet. The results of the analysis show that ROE partially has a positive and significant effect on Sharia Share Prices. Whereas EPS, and DER have a negative effect on Sharia stock prices]]>
<![CDATA[Analisis Sistem Manajemen Kinerja pada Varna Culture Hotel Surabaya ]]>
<![CDATA[Gisti Riza Adistie]]>;
<![CDATA[Maulida Hirdianti Bandi]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.242
<![CDATA[This research is to design performance measurement using the Balanced Scorecard method and to find out how much influence the performance measurement tools for the company. The design of the Balanced Scorecard method is based on four perspectives, namely financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This research is a qualitative exploratory study, because it requires research with in- depth interviews to obtain information about the performance management system that is implemented at the Varna Culture Hotel. The results of this study indicate that the performance measurement tool with the Balanced Scorecard method is basically a translation of the strategy and objectives to be achieved by the company in the long run, which is then measured and monitored on an ongoing basis. Therefore the Balanced Scorecard method is not only a translation of the strategy, but has become an important part in determining strategy and assisting the management of Varna Hotels in making decisions.]]>
<![CDATA[Determinasi Penggunaan E-Filing dengan Moderasi Kesiapan Teknologi Informasi ]]>
<![CDATA[Yoosita Aulia]]>;
<![CDATA[Putri Wahyuni]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.244
<![CDATA[This study aims to determine the effect of speed of access and ease of system on the use of e-filing with the readiness of information technology as a variable moderation. The population used is the entire Individual Taxpayer in the KPP Mulyorejo Surabaya.Sampling technique uses purposive sampling, number of respondents are 100 individual taxpayers .Analysis technique in this study is Multiple Linear Regression. The results indicate the speed of access, ease of system has a positive effect on the use of e-Filing, readiness of information technology cannot moderate the effect of speed of access to the use of e-Filing, and readiness of information technology moderates the effect of ease of system on the use of e-Filing]]>
<![CDATA[Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan ]]>
<![CDATA[Fena Ulfa Aulia -]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i2.259
<![CDATA[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.]]>
<![CDATA[Zuhud, Sebuah laku Tasawuf untuk Tazkiyah Peradaban Akuntansi ]]>
<![CDATA[Ali Farhan]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i2.261
<![CDATA[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.]]>
<![CDATA[Pengaruh Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel Pemoderasi ]]>
<![CDATA[Sheila Ayu Rahmanita]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.273
<![CDATA[This study aims to empirically know the influence of Carbon Emission Disclosure (CED) on firm value with environmental performance as a moderating variable. This research uses a quantitative approach by using secondary data. The sample was selected purposive sampling with a population of non-financial companies listed in Indonesia Stock Exchange from 2016-2018. The hypothesis was tested using SPSS 21 program with Moderated Regression Analysis(MRA) technique. The results of the research showed that CED and environmental performance were significantly positive effect on firm value. So it can be concluded that CED and PROPER can be used as a corporate signal to increase firm value. In addition, environmental performance can moderate the relationship between CED and firm value with pure moderator type.]]>
<![CDATA[Perkembangan 20 Tahun Penelitian Manajemen Laba ]]>
<![CDATA[Dian Perwitasari]]>;
<![CDATA[Raras Kirana Wandira]]>;
<![CDATA[An Nurrahmawati]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i2.288
<![CDATA[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.]]>
<![CDATA[Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat ]]>
<![CDATA[Mochammad Ilyas Junjunan]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i2.289
<![CDATA[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.]]>
<![CDATA[Faktor Penentu Pemahaman Mahasiswa Akuntansi Era Covid19 (Studi Empiris Mahasiswa Akuntansi di Jawa Timur) ]]>
<![CDATA[Ajeng Tita Nawangsari]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i2.314
<![CDATA[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.]]>
