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[PEMBIAYAAN EMAS IB HASANAH DAN GADAI EMAS BERDASARKAN PSAK 107 DAN PSAK 102 DI BANK BNI SYARIAH JEMBER ]]>
<![CDATA[Probowulan, Diyah]]>;
<![CDATA[Kurniawan, Andrian]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i1.3353
<![CDATA[Increasing number of public interest to Islamic banking, Islamic banking requires an accounting standard that differ from conventional banking. Since the Islamic and conventional banking have differences. Islamic banking products and schemes accounting framework requires a thorough transaction to the appropriate accounting measurement produces a rich and allow them to communicate information in a timely manner and reduce the differences in accounting treatment between Islamic banks to one another. Oversight for the accounting treatment of mortgage financing products gold and gold financing Hasanah iB needed, so people will be more convinced that Islamic principles used by the banks. The accounting treatment of gold mortgage products governed by SFAS 107 while the gold financing products iB Hasanah governed by SFAS 102.This study includes a qualitative descriptive study. Data collection was conducted by the author with interviews of employees BNI Syariah branches Jember and use the data in the form of accounting guidelines and ijara and murabaha accounting treatment applied to the mortgage financing products gold and gold financing.The results showed that overall PT Bank BNI Syariah has been running the right and use the accounting guidance of SFAS 107 and SFAS 102 on the scheme for the accounting treatment of transactions and mortgage financing products gold and gold financing iB Hasanah.]]>
<![CDATA[PENGARUH OPINI AUDIT, REPUTASI AUDITOR DAN AUDIT DELAY TERHADAP MINAT INVESTASI ]]>
<![CDATA[Yulianto, Agam]]>;
<![CDATA[Noegroho, Yefta Andi Kos]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i1.3354
<![CDATA[This study aims to look at the effect of Audit Opinion, Auditor Reputation and Audit Delay on investment interests, especially among students. This study will use primary data obtained through a questionnaire distributed directly to respondents during face-to-face capital market school courses and also through Google forms distributed via email to respondents who did not attend capital market school courses in the even semester of the 2019 school year / 2020 as a research instrument. Data collected through the questionnaire will then be processed using quantitative methods. The population in this study are active students who have already or are investing. Of the total population that matches the predetermined criteria, 100 data will be taken as samples to be processed. The collected data will be analyzed using the multiple linear regression method with the help of the Statistical Package for the Social Sciences application. Before the data was processed, the validity and reliability of the questionnaire was tested and also the classic assumption test to see the effect of the three independent variables on investment interest as the dependent variable used in this study. The results of this study indicate that the Auditor's Reputation does not influence the students' interest to invest. While the Audit Opinion and Audit Delay examined in this study have an influence on student investment interests.]]>
<![CDATA[PENGARUH PENGETAHUAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA ]]>
<![CDATA[Sutjahyani, Dewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i1.3355
<![CDATA[Public Accountant Office is a business entity that has obtained permission from the Minister of Finance as a container for public accountants to give his services. Given the increasing importance of reliable financial statements, the company requires an independent auditor to audit its financial statements. Financial statements that have been audited by an independent party also give the company the opportunity to go public.The purpose of research is to be achieved according to the formulation of problems that have been shown above to know, analyzing the factors that affect the audit of Judgment in Public Accountant Office in Surabaya. The research took 5 Public Accountant Office and the respondents numbered 31 respondents from a total of 5 Public Accountant Office in Surabaya. In this research secondary data is a questionnaire, secondary data used 31 questionnaires. The type of research to be used is using quantitative research methods by method. The analytical technique used is the analysis used by the analysis method of Partial Least Squares (PLS). Partial Least Squares (PLS) One of the software used to run the analysis PLS is SmartPLS. The hypothesis testing formulated in this study is using SmartPLS version 3.2.8 for Windows software Help. The tests conducted in this study consisted of an evaluation of the outer model (measurement model) and an evaluation of inner models (structural models).In the findings of the analysis using the evaluation of the outer model (measurement model) and evaluation of inner models (structural models) that simultaneously answered the hypothesis by concluding that, the knowledge variables (X1), Experience (X2), the complexity of the task ( X3) professionalism (X4) positively affects the audit judgment (Y), with a statistical value of T 1.709 for (X1); 1.593, to (X2); 0.388 for (X3); and 1.261 for (X4). While the original value of the sample, namely 0.326 for (X1); 0, 355for (X2); 0.062 for (X3); 0, 259 (X4) which means positive effect on the audit quality Judgment (Y). ]]>
<![CDATA[PERLAKUAN AKUNTANSI SERTIFIKASI HALAL DALAM LAPORAN KEUANGAN: BIAYA ATAU BEBAN? ]]>
<![CDATA[Nuha, Gardina Aulin]]>;
<![CDATA[Rustiyanti, Desy]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i1.3356
<![CDATA[Tujuan Penelitian ini adalah untuk mengetahui perlakuan akuntansi sertifikasi halal dalam laporan keuangan. Perlakuan akuntansi sertifikasi halal dapat diakui sebagai biaya atau beban, dimana keduanya memiliki dampak yang berbeda pada laporan keuangan. Pengujian dilakukan dengan melakukan analisis laporan keuangan untuk mengetahui perlakuan akuntansi sertifikasi halal oleh perusahaan sampel. Sampel penelitian yang digunakan adalah 12 perusahaan makanan dan minuman yang telah listing di Bursa Efek Indonesia (BEI) di tahun 2017. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas sertifikasi halal untuk 12 sampel penelitian dicatat sebagai beban. Perlakuan sertifikasi sebagai beban berarti masa manfaat ekonomisnya dianggap habis dalam satu periode. Hal tersebut dapat terjadi karena pembiayaan atas sertifikasi halal nilainya tidak material jika dibandingkan dengan aset perusahaan.]]>
<![CDATA[DOES WOMEN PARTICIPATION ON BOARDS IS ENOUGH TO IMPROVE THE FIRM PERFORMANCE? ]]>
<![CDATA[Zulfikar, Muhammad Harddisk Bintang]]>;
<![CDATA[Fitriana, Vita Elisa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i1.3351
<![CDATA[This research aims to examine the impact of women participation in theboards of director (BOD) on the performance of the firms. Whether the presence ofwomen in BOD could make the performance of the firms become better or worse.Furthermore, the present study also wants to fills the gaps in the extant literature byexamining the moderating effect of working experience in the relationship betweenwomen participation in BOD and firm performance. This research is a secondary dataanalysis which is using 280 service companies listed on Indonesia Stock Exchange(IDX) for the year 2014-2017 as its sample. This research use multiple linearregression. The result shows that working experience of the women boards is positivelyinfluence the relationship of women participation on boards with the firm performance.This result is expected can make the stakeholder of organization aware of the benefithaving more gender diverse boards.]]>
<![CDATA[DOES WOMEN PARTICIPATION ON BOARDS IS ENOUGH TO IMPROVE THE FIRM PERFORMANCE? ]]>
<![CDATA[Muhammad Harddisk Bintang Zulfikar]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
Show Abstract
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DOI: 10.32528/jiai.v5i1.3351
<![CDATA[This research aims to examine the impact of women participation in theboards of director (BOD) on the performance of the firms. Whether the presence ofwomen in BOD could make the performance of the firms become better or worse.Furthermore, the present study also wants to fills the gaps in the extant literature byexamining the moderating effect of working experience in the relationship betweenwomen participation in BOD and firm performance. This research is a secondary dataanalysis which is using 280 service companies listed on Indonesia Stock Exchange(IDX) for the year 2014-2017 as its sample. This research use multiple linearregression. The result shows that working experience of the women boards is positivelyinfluence the relationship of women participation on boards with the firm performance.This result is expected can make the stakeholder of organization aware of the benefithaving more gender diverse boards.]]>
<![CDATA[PEMBIAYAAN EMAS iB HASANAH DAN GADAI EMAS BERDASARKAN PSAK 107 DAN PSAK 102 DI BANK BNI SYARIAH JEMBER ]]>
<![CDATA[Diyah Probowulan]]>;
<![CDATA[Andrian Kurniawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.32528/jiai.v5i1.3353
<![CDATA[Increasing number of public interest to Islamic banking, Islamic banking requires an accounting standard that differ from conventional banking. Since the Islamic and conventional banking have differences. Islamic banking products and schemes accounting framework requires a thorough transaction to the appropriate accounting measurement produces a rich and allow them to communicate information in a timely manner and reduce the differences in accounting treatment between Islamic banks to one another. Oversight for the accounting treatment of mortgage financing products gold and gold financing Hasanah iB needed, so people will be more convinced that Islamic principles used by the banks. The accounting treatment of gold mortgage products governed by SFAS 107 while the gold financing products iB Hasanah governed by SFAS 102.This study includes a qualitative descriptive study. Data collection was conducted by the author with interviews of employees BNI Syariah branches Jember and use the data in the form of accounting guidelines and ijara and murabaha accounting treatment applied to the mortgage financing products gold and gold financing.The results showed that overall PT Bank BNI Syariah has been running the right and use the accounting guidance of SFAS 107 and SFAS 102 on the scheme for the accounting treatment of transactions and mortgage financing products gold and gold financing iB Hasanah.]]>
<![CDATA[PENGARUH OPINI AUDIT, REPUTASI AUDITOR DAN AUDIT DELAY TERHADAP MINAT INVESTASI ]]>
<![CDATA[Agam Yulianto]]>;
<![CDATA[Yefta Andi Kos Noegroho]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32528/jiai.v5i1.3354
<![CDATA[This study aims to look at the effect of Audit Opinion, Auditor Reputation and Audit Delay on investment interests, especially among students. This study will use primary data obtained through a questionnaire distributed directly to respondents during face-to-face capital market school courses and also through Google forms distributed via email to respondents who did not attend capital market school courses in the even semester of the 2019 school year / 2020 as a research instrument. Data collected through the questionnaire will then be processed using quantitative methods. The population in this study are active students who have already or are investing. Of the total population that matches the predetermined criteria, 100 data will be taken as samples to be processed. The collected data will be analyzed using the multiple linear regression method with the help of the Statistical Package for the Social Sciences application. Before the data was processed, the validity and reliability of the questionnaire was tested and also the classic assumption test to see the effect of the three independent variables on investment interest as the dependent variable used in this study. The results of this study indicate that the Auditor's Reputation does not influence the students' interest to invest. While the Audit Opinion and Audit Delay examined in this study have an influence on student investment interests.]]>
<![CDATA[PENGARUH PENGETAHUAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA ]]>
<![CDATA[Dewi Sutjahyani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
|
DOI: 10.32528/jiai.v5i1.3355
<![CDATA[Public Accountant Office is a business entity that has obtained permission from the Minister of Finance as a container for public accountants to give his services. Given the increasing importance of reliable financial statements, the company requires an independent auditor to audit its financial statements. Financial statements that have been audited by an independent party also give the company the opportunity to go public.The purpose of research is to be achieved according to the formulation of problems that have been shown above to know, analyzing the factors that affect the audit of Judgment in Public Accountant Office in Surabaya. The research took 5 Public Accountant Office and the respondents numbered 31 respondents from a total of 5 Public Accountant Office in Surabaya. In this research secondary data is a questionnaire, secondary data used 31 questionnaires. The type of research to be used is using quantitative research methods by method. The analytical technique used is the analysis used by the analysis method of Partial Least Squares (PLS). Partial Least Squares (PLS) One of the software used to run the analysis PLS is SmartPLS. The hypothesis testing formulated in this study is using SmartPLS version 3.2.8 for Windows software Help. The tests conducted in this study consisted of an evaluation of the outer model (measurement model) and an evaluation of inner models (structural models).In the findings of the analysis using the evaluation of the outer model (measurement model) and evaluation of inner models (structural models) that simultaneously answered the hypothesis by concluding that, the knowledge variables (X1), Experience (X2), the complexity of the task ( X3) professionalism (X4) positively affects the audit judgment (Y), with a statistical value of T 1.709 for (X1); 1.593, to (X2); 0.388 for (X3); and 1.261 for (X4). While the original value of the sample, namely 0.326 for (X1); 0, 355for (X2); 0.062 for (X3); 0, 259 (X4) which means positive effect on the audit quality Judgment (Y). ]]>
<![CDATA[PERLAKUAN AKUNTANSI SERTIFIKASI HALAL DALAM LAPORAN KEUANGAN: BIAYA ATAU BEBAN? ]]>
<![CDATA[Gardina Aulin Nuha]]>;
<![CDATA[Desy Rustiyanti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.32528/jiai.v5i1.3356
<![CDATA[Tujuan Penelitian ini adalah untuk mengetahui perlakuan akuntansi sertifikasi halal dalam laporan keuangan. Perlakuan akuntansi sertifikasi halal dapat diakui sebagai biaya atau beban, dimana keduanya memiliki dampak yang berbeda pada laporan keuangan. Pengujian dilakukan dengan melakukan analisis laporan keuangan untuk mengetahui perlakuan akuntansi sertifikasi halal oleh perusahaan sampel. Sampel penelitian yang digunakan adalah 12 perusahaan makanan dan minuman yang telah listing di Bursa Efek Indonesia (BEI) di tahun 2017. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas sertifikasi halal untuk 12 sampel penelitian dicatat sebagai beban. Perlakuan sertifikasi sebagai beban berarti masa manfaat ekonomisnya dianggap habis dalam satu periode. Hal tersebut dapat terjadi karena pembiayaan atas sertifikasi halal nilainya tidak material jika dibandingkan dengan aset perusahaan.]]>
