cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Adie Wahyudi Oktavia Gama
Contact Email
adiewahyudi@undiknas.ac.id
Phone
-
Journal Mail Official
adiewahyudi@undiknas.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Pendidikan Nasional
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 189 Documents
 5   6   7   8   9 
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP CORPORATE ENVIRONMENTAL DISCLOSUREPADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN PROPER PERIODE 2012 –2014 Wulandari Laksmi
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.20

Abstract

The trend toward environmental awareness has brought a change in attitude of orientation towards profit orientation of the company environment. Management as agents can not avoid the reality of the impact of the company’s activities were not only generate profits and raise share prices, but also have environmental impacts such as damage to ecosystems, pollution, wastewater and waste all of which are the responsibility of companies that deal with environmental aspects.This study aimed to examine the effect of earnings management and good corporate governance of the Corporate Environmental Disclosure (CED). Earnings management is measured by discretionary accruals.Population of this research are 44 mining companies listed on the Stock Exchange in 2012-2014. The data used in this study comes from the annual report and sustainability report mining companies listed on the Stock Exchange and Corporate Performance Rating Program (PROPER) in 2012 for a total of 5 companies. The sample is obtained by using purposive sampling method. Hypothesis testing method used is multiple regression analysis. The results showed that the number of audit committee meetings significantly influence the Corporate Environmental Disclosure. Meanwhile, earnings management, the proportion of independent board does not significantly influence the Corporate Environmental Disclosure. Simultaneously good corporate governance and earnings management significantly influence the Corporate Environmental Disclosure.
Pelaporan Keuangan pada UMKM di Surabaya (Studi Pada UKM Diah Cookies) Titis Puspitaningrum; Sri Lestari Kurniawati; Nosy Yodi Metana
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.114 KB) | DOI: 10.38043/jiab.v2i1.164

Abstract

 ABSTRACT Financial reports become one of absolute components that must be possessed by Small and Medium Enterprise (SME) as the requirement to develop business by proposing capital to the bank as the creditors. As a result, the habit of recording every business activity occurred and arranging financial report should be grown among SME. Therefore, this study attempts to put forward the importance of growing habit of recording and arranging financial report for SME in accordance to accounting standard but still using easily practical format, which is by using computerized records.The method used in this study was qualitative. The purpose of this study is to analyze the extent to which SME applies its recording of financial report as well as provide training in making bookkeeping systematically by using computer program, that is excel program. Qualitative is the type used in this study to analyze SME Diah Cookies in Surabaya. This SME is engaged in the manufacture of pastries. Based on the writer’s observation with Mrs. Diah, the owner of SME, Diah Cookies, she is able to explain the definition, interpret, and give example of the picture related to the names of the account contained in the financial reports yet only limited to capital, profit/loss, and property. The informants has done the recording despite in the simple form and also able to interpret, distinguish, and explain. They have not been able to understand by the level of exploration where business actors can estimate. However, with the additional knowledge delivered by research team based on computerized bookkeeping, SME Diah Cookies has started to carry out bookkeeping by using excel program. Key words: UKM, Financial Report
MENGUNGKAP PRAKTIK AKUNTABILITAS DALAM ORGANISASI GEREJA TORAJA JEMAAT TALLUNGLIPU Vheny Manguma; Fransiskus Randa; Carolus Askikarno Palalangan
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.956 KB) | DOI: 10.38043/jiab.v4i2.2328

Abstract

Penelitian ini bertujuan untuk memaknai praktik akuntabilitas dalam organisasi Gereja Toraja Jemaat Tallunglipu. Penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan kualitatif. Data diperoleh dengan melakukan observasi awal, wawancara, dan dokumentasi. Metode analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa, ada 3 akuntabilitas yang dimaknai dalam Gereja Toraja Jemaat Tallunglipu yaitu pertama akuntabilitas keuangan ysng dimaknai dalam bentuk pertanggungjawaban pihak Gereja kepada jemaatnya dengan pencatatan laporan keuangan yang transparan melalui warta jemaat dan yang kedua adalah akuntabilitas transendental atau pertanggungjawaban kerohanian yang dimaknai dalam bentuk kegiatan/aktivitas yang dilakukan oleh pihak Gereja dalam memenuhi tugas pelayanannya salah satunya untuk melayani sesama dan yang ketiga yaitu akuntabilitas horizontal yang dimaknai sebagai bentuk pertanggungjawaban pihak Gereja yang luar biasa kepada jemaatnya dalam bentuk diakonia.
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), GOOD CORPORATE GOVERNANCE (GCG), DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA KEUANGAN DI KOPERASI SIMPAN PINJAM KOTA DENPASAR luh putu mela dewanti; Made Mulyadi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.852 KB) | DOI: 10.38043/jiab.v4i2.2307

Abstract

Pengaruh Penerapan Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan Di Koperasi Simpan Pinjam. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penerapan corporate social responsibility (CSR), good corporate governance (GCG), dan budaya tri hita karana terhadap kinerja keuangan di koperasi simpan pinjam. Teknik pengumpulan data dalam penelitian ini adalah dengan kuesioner. Populasi yang digunakan dalam penelitian ini yaitu koperasi simpan pinjam di Kota Denpasar sebanyak 109 koperasi. Sampel pada penelitian ini sebanyak 52 koperasi dan pengambilan sampel ini menggunakan metode cluster random sampling. Teknik analisis data yang digunakan yakni melalui analisis linier berganda. Hasil penelitian ini menyatakan bahwa corporate social responsibility (CSR), good corporate governance (GCG), dan budaya tri hita karana berpengaruh secara simultan dan parsial terhadap kinerja keuangan koperasi simpan pinjam di Kota Denpasar.
PROFESIONAL FEE, PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL DISTRESS DAN REAL EARNINGS MANAGEMENT Bahtiar Effendi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.528 KB) | DOI: 10.38043/jiab.v4i2.2302

Abstract

Profesional Fee, Pergantian Chief Executive Officer (CEO), Financial Distress, dan Real Earnings Management. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profesional fee, pergantian CEO dan financial distress terhadap real earnings management pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel penelitian ditentukan berdasarkan metode purposive sampling yang dipilih dengan beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 26 sebagai alat analisis. Hasil penelitian menunjukkan bahwa profesional fee berpengaruh negatif dan tidak signifikan terhadap real earnings management; pergantian CEO berpengaruh positif dan tidak signifikan terhadap real earnings management; dan financial distress berpengaruh negatif signifikan terhadap real earnings management.
PENGARUH KEPERCAYAAN, KUALITAS PELAYANAN, MOTIVASI HEDONIS BELANJA TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN APLIKASI LAZADA gine das prena
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.269 KB) | DOI: 10.38043/jiab.v4i2.2334

Abstract

This study aims to examine the effect of trust, service quality, hedonic shopping motivation on the interest in transacting using lazada application. The population used in this study is community using lazada application. The method of data collection techniques used are questionnaires and documentation. The testing technique used is validation and reliability tests and uses data analysis techniques in the form of classic assumption tests and multiple linear regression tests.. The hypothesis in this study was tested using t test and f test. The results of the study showed that all variables were declared free of interference from existing classical assumptions.From the results of multiple linear regression test results f obtained Fcount of 17.665> Ftable of 2.60 then Ho is rejected and Hi is accepted means that simultaneously there is a positive and significant influence between variables of trust, service quality, hedonic shopping motive towards interest in using the lazada application. The partial test shows the results that all independent variables have a positive effect on the interest in transacting using the lazada application.Keywords : Trust, Service Quality, Hedonic Shopping Motivation, Interest in Transacting
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KAB. MAMASA) Carolus Askikarno Palalangan
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.468 KB) | DOI: 10.38043/jiab.v4i2.2260

Abstract

The purpose of this research is to determine the effect of the internal control system on the quality of local government financial reports on Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Mamasa. Data collection techniques using questionnaires. The sample in this research were 32 employee of Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Mamasa. This study uses simple random sampling technique. Data were analysed using regression analysis techniques, f-test, and t-test by software SPSS for windows. The results found that there was a significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring of the quality of financial statements simultaneously; partially, and there is a significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring of the quality of financial statements.
ANALISIS PENERIMAAN DAN PENGGUNAAN APLIKASI OVO DENGAN MENGGUNAKAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) DI KOTA DENPASAR Gusi Putu Lestara Permana; Luh Putu Kristiari Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.125 KB) | DOI: 10.38043/jiab.v4i2.2331

Abstract

Analysis of Acceptance and Use of OVO Applications Using Unified Theory of Acceptance and Use of Technology in Denpasar CityThis study aims to determine the success of the acceptance and use of OVO applications by using the Unified Theory of Acceptance and Use of Technology (UTAUT) in Denpasar City. The UTAUT model in this study uses performance expectancy, effort expectancy, social influence, facilitating conditions, behavioral intention, use behavior, experience and voluntariness of use. The data acquisition in this study was processed using Partial Least Squares (PLS). The  samples  were 125 samples. Sources of data in this study are primary data sources sourced from questionnaire results that have been filled out by respondents. The research and testing instrument used is the outer model, while the data analysis technique used is the inner model and hypothesis testing.Based on the results, the hypothesis shows that performance expectations, effot expectations, social influences, facilitating conditions is positive towards behavior intentions. The behavioral intention is stated positively towards the use of behavior. However, the moderator variables that are declared not binding relations the independent variables and the dependent variable when receiving and using OVO applications in Denpasar.Keywords: UTAUT Model, e-money, OVO application
TINJAUAN PENGELOLAAN KEUANGAN DESA DAN IMPLIKASINYA TERHADAP AKUNTABILITAS Duwi Agustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.502 KB) | DOI: 10.38043/jiab.v4i2.2218

Abstract

AbstrackThe purpose of this study was to examine empirically the effect of Village Apparatus capacity, organizational commitment, implementation of Village Financial System (SISKEUDES) and supervision of Badan Permusyawaratan Desa toward the village financial management. This study also aims to determine the effect of village financial management on the accountability in Banyu Asin Village, Riau Silip Sub-district, Bangka Regency. The data used in this study are primary data obtained directly by distributing questionnaires to village officer involved in village financial management, consisted of Village Government, Badan Usaha Milik Desa (BUMdesa) and Lembaga Pemberdayaan Masyarakat (LPM). The sample of research were taken by saturation sampling method (census) amounts 50 respondents The statistical analysis uses SmartPLS 3.2.8 program with PLS-PM (Path Modelling) structural equation model. The result of this research showed that the capacity of village apparatus has a positive and not significant effect on village financial management, organizational commitment has a positive and significant effect on village financial management., implementation of village financial system (SISKEUDES) has a positive and significant effect on village financial management, and supervision of Badan Permusyawaratan Desa has a positive and significant effect on village financial management. Other than that, village financial management has a positive and significant effect toward accountability. 
ANALISIS ABNORMAL RETURN , TRADING VOLUME ACTIVITY DAN FOREIGN CAPITAL INFLOW SEBELUM DAN SESUDAH PEMILIHAN PRESIDEN DAN PEMILIHAN LEGISLATIF TAHUN 2019 (STUDI PADA PERUSAHAAN ANGGOTA INDEKS KOMPAS100 DI BURSA EFEK INDONESIA) I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.055 KB) | DOI: 10.38043/jiab.v4i2.2327

Abstract

Analisis Abnornal Return, Trading Volume Activity dan Foreign Capital Inflow Sebelum dan Sesudah Pemilihan Presiden dan Pemilihan Legislatif Tahun 2019 (Studi pada Perusahaan Anggota Indeks Kompas 100 di Bursa Efek Indonesia)Penelitian ini bertujuan untuk mengetahui adanya perbedaan abnormal return, trading volume activity, dan foreign capital inflow sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 pada perusahaan anggota indeks Kompas 100 di Bursa Efek Indonesia. Penelitian ini merupakan event study yang menggunakan Signaling Theory sebagai upaya untuk menjelaskan reaksi pasar terhadap event pemilihan presiden dan pemilihan legislatif tahun 2019 (election day). Data penelitian yang digunakan adalah data sekunder dengan teknik pengumpulan data menggunakan studi dokumentasi, dan teknik pengambilan sampel menggunakan Purposive Sampling. Data yang diperoleh kemudian diolah dan dianalisis menggunakan uji beda T-Test (Wilcoxon Signed Rank Test). Hasil analisis data menemukan bahwa: (1) Abnormal Return sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 menunjukkan perbedaan yang signifikan; dimana sesudah election day Abnormal Return mengalami peningkatan ke arah positif dibandingkan sebelum election day; (2) Trading Volume Activity sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 tidak menunjukkan perbedaan yang signifikan, dimana sebelum dan sesudah election day, Trading Volume Activity memiliki rata-rata yang sama-sama tinggi; (3) Foreign Capital Inflow sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 menunjukkan perbedaan yang signifikan, dimana sesudah election day, Foreign Capital Inflow mengalami peningkatan dilihat dari peningkatan jumlah investor asing yang menanamkan modalnya melalui saham. Kata Kunci: Abnormal Return, Trading Volume Activity, Foreign Capital Inflow, Election Day

Page 7 of 19 | Total Record : 189

 5   6   7   8   9 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10 No 1 (2025) Vol 9 No 2 (2024) Vol 9 No 1 (2024) Vol 8 No 2 (2023) Vol 8 No 1 (2023) Vol 7 No 2 (2022) Vol 7 No 1 (2022) Vol 6 No 2 (2021) Vol 6 No 1 (2021) Vol 5 No 2 (2020) Vol 5 No 1 (2020) Vol 4 No 2 (2019) Vol 4 No 1 (2019) Vol 3 No 2 (2018) Vol 3 No 1 (2018) Vol 2 No 2 (2017) Vol 2 No 1 (2017) Vol 1 No 1 (2016) More Issue