JIAI (Jurnal Ilmiah Akuntansi Indonesia)
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
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<![CDATA[ANALISIS PENGARUH ISLAMIC BRANDING TERHADAP KEPUTUSAN KONSUMEN UNTUK MEMBELI PRODUK ]]>
<![CDATA[Fitriya, Elok]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1422
<![CDATA[Abstract: This study aims to determine the influence of brand islamic to consumer decisions in buying goods. This research is a kuntitatif research. The population in this study were students in jember district. Samples of research students of Muhammadiyah University of Jember. The data collected in the form of primary data is questionnaire. Data processing techniques with tools SPSS 19. The results of the analysis states that the brand islamic effect on consumer decisions in making purchases.Keywords: Islamic Branding, Product, Purchase Decision]]>
<![CDATA[PENGARUH KARAKTERISTIK USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Ernawati, Dwi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1423
<![CDATA[Abstract: Accounting information needed by management to plan the company's activities in the future, especially at the stage of analyzing the consequences of each alternative measures used in decision-making, allowing choosing the best among alternative actions considered. The reality today is not a bit of Small and Medium Enterprises (SMEs) who do not understand, prepare or use of accounting information. Many factors affect the use of accounting information on SMEs one of which is the knowledge of accounting owner / manager and the age of the business. There are also environmental factors are not sure that can strengthen or weaken the influence of these factors. The purpose of this study was to analyze the influence of accounting knowledge and business life of the use of accounting information moderated by factors of environmental uncertainty. Population and sample in this penelirtian is SMEs who register their business at the Department of Trade and Industry Jember 2015. The sampling technique is simple random sampling method as many as 73 pieces. Data collection method is by distributing questionnaires to the respondents. The results show that knowledge of business accounting and age affect the use of accounting information, while environmental uncertainties not found moderating effect of accounting knowledge and business life of the use of accounting information.Keywords: Accounting Information, Environmental Uncertainty, SMEs,]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI PENJUALAN PADA PERUSAHAAN DAGANG BERBASIS KAS ]]>
<![CDATA[Hudzafidah, Khusnik]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1424
<![CDATA[Abstrak: Penelitian ini bertujuan untuk merencanakan sistem informasi penjualan perusahaan dagang berbasis kas. Sistem tersebut berupa kumpuln data-data yang akan disatukan menjadi sebuah aplikasi penjualan. Aplikasi ini diharapkan dapat membantu pemilik perusahaan untuk mengelolah data-data transaksi penujualan dan pembelian menjadi sebuah informasi yang dapat digunakan untuk mengambil keputusan. Hasil dari aplikasi nantinya berupa laporan penjualan, laporan pembelian, dan laporan stock barang. Pemilik perusahaan tidak khawatir lagi akan kehabisan stock, karena data stock bisa dilihat sewaktu waktu dengan sangat mudah. Begitu juga tentang jumlah uangan yang masuk dari transaksi penjualan dan jumlah uang yang keluar dari transaksi pembelian. Penelitian ini hanya sebatas perencanaan, jadi masih belum berupa aplikasi yang langsung bisa di peraktikan. Kemudian juga dibatasi hanya transaksi-transaksi yang berbasis kas, karena diasumsikan perusahaan dagang kecil tidak melakukan penjualan secara kredit tetapi hanya dengan pembayaran tunai.Kata Kunci: Contex Diagram, DFD, ERD, Flow Chart, Sistem Informasi]]>
<![CDATA[AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) ]]>
<![CDATA[Kamilia, Ibna]]>;
<![CDATA[Pujiarti, Pujiarti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1420
<![CDATA[Abstract: This research shows that the importance of accountability in financial statements. The objectives to be achieved, namely to look on the side of the financial statements at the Baiturrahman mosque has been appropriate or not in accordance with the applicable standard. This research uses descriptive qualitative approach to Phenomenology. Phenomenology of approach used to understand in depth the activity to finance existing in the mosque of Baiturrahman Pakusari, Jember. These studies gain exposure of accountability both for their fellow human beings as well as accountability to God Almighty, in accordance with the understanding and the fact that in the natural by stewards. With regard to the financial statements, the mosque of Baiturrahman Pakusari, Jember still do not meet the financial statement components in accordance with PSAK Number 45. At the Baiturrahman Mosque just present the report simply because of limited human resources. So, researcher makes financial statements that comply with the PSAK Number 45 of document that researchers get. Keywords :?Accountability, Financial Statements, PSAK Number 45, The Phenomenology of Approach]]>
<![CDATA[PERLAKUAN AKUNTANSI PENGELOLAAN LIMBAH DALAM LAPORAN KEUANGAN PADA RUMAH SAKIT JEMBER KLINIK ]]>
<![CDATA[Yuliarti, Norita Citra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1425
<![CDATA[Abstract: The purpose of this study was to examine the method of recording financial statements Jember Clinic Hospital is already implementing environmental accounting system in terms of the allocation of the cos tof waste management with accounting theory existing environment. The data obtained in this study were obtained either through interviews, documentation and observation. Once all the required data or information collected in this study, then presented and analyzed with descriptive-qualitative manner. Data analysisis done by comparing the financial statements presented Jember Clinic Hospital with accounting theory existing environment.Keywords: Environmental Accounting, Hospitals, Waste Management Costs]]>
<![CDATA[ANALISA PENGELOLAAN MODAL KERJA GUNA MENILAI TINGKAT LIKUIDITAS PADA PT. HM SAMPOERNA ]]>
<![CDATA[Puspitasari, Dania]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1421
<![CDATA[Abstract: The aim of this study was analisys the effect of working capital and the effect of receivables turnover to liquidity rate. Working capital and receivables turnover was an inportant thing for companies to its daily trading expenses. Available working capital must be effectively to conserve liquidity.This study used data of Current Ratio, Quick Ratio, and? Cash Ratio to capital working on ?PT. HM. Sampoerna period 2014-2016. This study proves that estimation of regresion model showed that independent variabel that used have effect to working capital on PT HM Sampoerna. Effect of Three variabel on this studied had 68,5% while the rest effected by other factor out of this studied.Keywords : Cash Ratio, Current Ratio, Liquidity, Quick Ratio, Working Capital]]>
<![CDATA[PENGARUH KARAKTERISTIK USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Dwi Ernawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1423
<![CDATA[Abstract: Accounting information needed by management to plan the company's activities in the future, especially at the stage of analyzing the consequences of each alternative measures used in decision-making, allowing choosing the best among alternative actions considered. The reality today is not a bit of Small and Medium Enterprises (SMEs) who do not understand, prepare or use of accounting information. Many factors affect the use of accounting information on SMEs one of which is the knowledge of accounting owner / manager and the age of the business. There are also environmental factors are not sure that can strengthen or weaken the influence of these factors. The purpose of this study was to analyze the influence of accounting knowledge and business life of the use of accounting information moderated by factors of environmental uncertainty. Population and sample in this penelirtian is SMEs who register their business at the Department of Trade and Industry Jember 2015. The sampling technique is simple random sampling method as many as 73 pieces. Data collection method is by distributing questionnaires to the respondents. The results show that knowledge of business accounting and age affect the use of accounting information, while environmental uncertainties not found moderating effect of accounting knowledge and business life of the use of accounting information.Keywords: Accounting Information, Environmental Uncertainty, SMEs,]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI PENJUALAN PADA PERUSAHAAN DAGANG BERBASIS KAS ]]>
<![CDATA[Khusnik Hudzafidah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
Show Abstract
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DOI: 10.32528/jiai.v2i1.1424
<![CDATA[Abstrak: Penelitian ini bertujuan untuk merencanakan sistem informasi penjualan perusahaan dagang berbasis kas. Sistem tersebut berupa kumpuln data-data yang akan disatukan menjadi sebuah aplikasi penjualan. Aplikasi ini diharapkan dapat membantu pemilik perusahaan untuk mengelolah data-data transaksi penujualan dan pembelian menjadi sebuah informasi yang dapat digunakan untuk mengambil keputusan. Hasil dari aplikasi nantinya berupa laporan penjualan, laporan pembelian, dan laporan stock barang. Pemilik perusahaan tidak khawatir lagi akan kehabisan stock, karena data stock bisa dilihat sewaktu waktu dengan sangat mudah. Begitu juga tentang jumlah uangan yang masuk dari transaksi penjualan dan jumlah uang yang keluar dari transaksi pembelian. Penelitian ini hanya sebatas perencanaan, jadi masih belum berupa aplikasi yang langsung bisa di peraktikan. Kemudian juga dibatasi hanya transaksi-transaksi yang berbasis kas, karena diasumsikan perusahaan dagang kecil tidak melakukan penjualan secara kredit tetapi hanya dengan pembayaran tunai.Kata Kunci: Contex Diagram, DFD, ERD, Flow Chart, Sistem Informasi]]>
<![CDATA[AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) ]]>
<![CDATA[Ibna Kamilia]]>;
<![CDATA[Pujiarti Pujiarti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
Show Abstract
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DOI: 10.32528/jiai.v2i1.1420
<![CDATA[Abstract: This research shows that the importance of accountability in financial statements. The objectives to be achieved, namely to look on the side of the financial statements at the Baiturrahman mosque has been appropriate or not in accordance with the applicable standard. This research uses descriptive qualitative approach to Phenomenology. Phenomenology of approach used to understand in depth the activity to finance existing in the mosque of Baiturrahman Pakusari, Jember. These studies gain exposure of accountability both for their fellow human beings as well as accountability to God Almighty, in accordance with the understanding and the fact that in the natural by stewards. With regard to the financial statements, the mosque of Baiturrahman Pakusari, Jember still do not meet the financial statement components in accordance with PSAK Number 45. At the Baiturrahman Mosque just present the report simply because of limited human resources. So, researcher makes financial statements that comply with the PSAK Number 45 of document that researchers get. Keywords : Accountability, Financial Statements, PSAK Number 45, The Phenomenology of Approach]]>
<![CDATA[PERLAKUAN AKUNTANSI PENGELOLAAN LIMBAH DALAM LAPORAN KEUANGAN PADA RUMAH SAKIT JEMBER KLINIK ]]>
<![CDATA[Norita Citra Yuliarti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1425
<![CDATA[Abstract: The purpose of this study was to examine the method of recording financial statements Jember Clinic Hospital is already implementing environmental accounting system in terms of the allocation of the cos tof waste management with accounting theory existing environment. The data obtained in this study were obtained either through interviews, documentation and observation. Once all the required data or information collected in this study, then presented and analyzed with descriptive-qualitative manner. Data analysisis done by comparing the financial statements presented Jember Clinic Hospital with accounting theory existing environment.Keywords: Environmental Accounting, Hospitals, Waste Management Costs]]>
