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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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Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur Ajeng Tita Nawangsari; Kharisma Galuh Cahyanti; Mochammad Ilyas Junjunan
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.v8i1.856

Abstract

This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is "a practice of managing finances by memory or simple recording". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.
Efek New Normal Terhadap Harga Saham dan Volume Transaksi Nisya Agustina; Diyah Hariyani; Anny Widiasmara; Tri Jarwa
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.v8i1.871

Abstract

The new normal policy which started on June 1, 2020 provides changes to stock prices and transaction volumes due to the Covid-19 pandemic. This research is directed to see whether there are differences in stock prices and transaction volumes before and during the new normal in the nine IDX industrial sectors. This study uses a quantitative descriptive method with secondary data taken for 60 days before the new normal and 60 days during the new normal then processed with the Wilcoxon Sign Rank test through SPSS 23 software. The data results reveal that there are differences in stock prices before and during the new normal period. in the eight IDX industrial sectors. In the trade, services and investment sectors, there was no difference in stock prices before and during the new normal. The result of transaction volume is that there are differences in transaction volume before and during the new normal period in nine IDX industrial sectors. The difference in stock prices and the volume of transactions that occur increases during the new normal.
Perbandingan Pengungkapan Identitas Etika Islam pada Perbankan Syariah Indonesia: Studi Pada Periode 2014-2018 Rifqi Muhammad; Dianita Nur Anggraeni Puspitasari; 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.
Pengaruh Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa dengan Dua Faktor Moderasi Nila Hidayah; M. Nur Sholiqin
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.v8i2.833

Abstract

The purpose of this study is to identify and analyze the factors that influence student fraud at the academic level in the Accounting Study Program, where in the main scope of education students are expected to become anti-fraud generations, so it needs to be instilled since they were in college, considering that based on previous research not a few students who have committed acts of academic fraud. Factors of academic fraud behavior include pressure, opportunity, rationalization and capability called fraud diamond which needs to be explored more deeply to test the effectiveness of the fraud concept, as well as two moderating factors, namely gender and religiosity. This research is a type of quantitative research and literacy studies. The results of the study can be concluded that the opportunity and capability factors have a significant influence while the factors of pressure, rationalization, gender and religiosity have an insignificant effect on student academic fraud behavior.
Analisis Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020) Dedy Rahmat Saleh; Aisha Hanif; Hadiah Fitriyah; Sarwenda Biduri
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.v8i2.1009

Abstract

This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.
Peran Strategi Bisnis Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Mediasi Dyah Aprillya Pratiwi; Suwandi
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.v8i2.1040

Abstract

This study aims to determine the role of good corporate governance in mediating the effect of business strategy on firm value in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research includes quantitative research. With a population of all non-cyclical consumer companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique, in order to obtain 26 companies as samples. Data collection techniques used documentation techniques with secondary data obtained from non-cylicals consumer companies listed on the Indonesia Stock Exchange. The data analysis technique in this study is the mediation path analysis using Smart PLS (Partial Least Square) version 3.3.9 with the PLS method consisting of Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The results of this study prove that business strategy has no effect on firm value, business strategy has no effect on firm value with the audit committee as a mediating variable, business strategy does not affect firm value with institutional ownership as a mediating variable, business strategy does not affect firm value with the proportion independent board of commissioners as a mediating variable.
Refleksi Standar Akuntansi Pemerintah dalam Manifestasi Good Governance Nufaisa; Ade Irma Suryani Lating; Mohammad Dliyaul Muflihin
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.v8i2.1068

Abstract

This study aims to understand the implementation of government accounting standards in realizing good governance in Gunung Anyar District, Surabaya in terms of human resource competence. The research material consists of the characteristics of accrual-based financial statements, as well as the principles of good governance. This research is a qualitative research. Data collection techniques were carried out by observation, interviews and documentation studies. There were three informants selected, namely the sub-district head, the general and staffing section, and the finance section. An interpretive approach is used to describe a deep understanding of the process of government accounting standards in terms of the competence of its human resources to realize good governance in Gunung Anyar District, Surabaya. The results of this study are that in general accrual basis government accounting standards have been carried out well although in some cases further improvements and improvements are needed. The educational background of the human resources who carry out the accrual basis process, namely the KA Sub Division of Finance, is not appropriate, and it can be said that transparency is due to the fact that financial performance can be accessed via the internet. So that the public knows clearly about the financial statements.
Gender, Usia, Status Sosial, Pengalaman Kerja terhadap Persepsi Etis Mahasiswa dengan Love of Money sebagai Mediasi Eva Wany
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.v8i2.1071

Abstract

This research was conducted with the aim of analyzing the effect of gender, age, socioeconomic status and work experience variables on the love of money and ethical perceptions of accounting students. As well as to find out whether the love of money factor is the cause of ethical perceptions. Sampling in this study used a data collection method, namely purposive sampling. This study used a sample of undergraduate students at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, Surabaya. The number of samples used is 100 respondents. Data analysis testing in this study used SPSS Version 20. The results of this study indicated that gender had a significant effect on students' ethical perceptions, while age, socioeconomic status and work experience had no significant effect on love of money. The variables of gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions. In addition, in the mediating effect of the variables gender, age, socioeconomic status, and work experience have a significant influence on students'  ethical perceptions through the love of money.
Penerapan Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Dana Infaq (di Tpq Al-Khuriyah Bangil -Pasuruan) Lailatul Azizah
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.v8i2.1073

Abstract

The development and quality improvement of Madin and TPQ in Pasuruan, through the WAKMUQIDIN program (wayahe gather to build TPQ lan Madin). Madin and TPQ not only continue to support learning Islamic religious education in formal schools. However, being at the forefront in the formation of morals and character for students. This research is a descriptive study with a qualitative approach, the researcher will describe the state of the field with the aim of finding a strategy regarding the management of infaq funds, starting from the planning, organizing, monitoring, and controlling processes. From the results of the data analysis, it can be seen that “the financial staff lacks insight regarding the administration of the institution, especially in terms of bookkeeping so that financial data is not organized and makes it difficult to evaluate monthly or annual financial reports”. The management system for managing infaq or financial funds is like an engine romm at an educational management institution and can affect every teaching and learning activity if it is not responded to properly and the steps that need to be taken are to provide guidance to financial on managerial and structured infaq funds.
Influence Analysis Fundamentals On Stock Prices In The Company Bankings Listed On Stock Exchange Indonesia Period 2017-2021 Lukman Hakim; Dewi Susilowati
Akuntansi : Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1070

Abstract

The purpose of this study is to confirm the effect of debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) on service stock prices banks of companies registered on the Indonesian Stock Exchange for the period 2017 -2021. Population used in this study is the same as a sample of 6 companies that is company banking which registered in index Infobank 15 by consecutively during the period 2017-2021 with 30 financial statements. Sample determined with technique purposive sampling. The data used in this study are secondary data. The analytical method used is multiple linear regression. Research results show that the part of the debt-to-equity ratio (DER) has a negative effect and important for stock prices in the banking sector companies period 2017-2021. Price Earning ratio (PER) partially positive effect and significant to Price Share on company banking period 2017-2021. Return On Equity (ROE) by Partial take effect positive and significant to Price Share on company banking period 2017-2021. Debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) simultaneously have a positive effect and significant to Price Share on company banking period 2017-2021.

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