cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rendy Mirwan Aspirandi
Contact Email
rendymirwanaspirandi@unmuhjember.ac.id
Phone
+6285859759988
Journal Mail Official
jia@unmuhjember.ac.id
Editorial Address
Jalan Karimata No. 49, Kecamatan Sumbersari, Kabupaten Jember, Jawa Timur, Indonesia
Location
Kab. jember,
Jawa timur
INDONESIA
JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : http://dx.doi.org/10.32528/jiai.v4i1
Core Subject : Religion, Economy, Humanities, Science, Education,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)" : 8 Documents clear
PERFORMA LINGKUNGAN DAN DERAJAT PENYAJIAN INFORMASI LINGKUNGAN PERUSAHAAN NON KEUANGAN DI INDONESIA Alwan Sri Kustono
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3758

Abstract

The purpose of this study was to examine the effect of environmental performance factor on corporate social responsibility disclosure. Firm size, profitability, and company debt as control variables. CSR disclosure as the dependent variable is proxied by the GRI index. The research sample is the annual reports of non-financial companies that have participated in the Proper program and have been listed on the IDX 2014-2018. There are 55 companies that fillful the sample criteria with 275 firm years. Methods of data analysis using multiple regression. The test results show that the company's environmental performance has a positive and significant effect on the level of corporate environmental disclosure in the annual report. The positive value possessed by the environmental performance variable of the company shows that the environmental performance carried out by the company is in the same direction (direction) as the company's environmental disclosure. The better the company's performance in environmental performance, the higher the company's environmental disclosure level in the published annual report. This condition is in accordance with the signal theory that companies tend to disclose the company's environmental performance to maintain or enhance the company's image among pemangku kepentingans. Environmental performance and disclosures that are made are a form of company responsibility towards pemangku kepentingan demands and to maintain company legitimacy and avoid legitimacy conflicts. Corporate social responsibility is essential to ensure the continuity of today's business world. The company not only has obligations to shareholders, but more to pemangku kepentingans. 
ANALISIS DAMPAK TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN CASH HOLDINGS TERHADAP NILAI PERUSAHAAN DI BEI 2014-2018 Budi Chandra; Cindy Feliana
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3749

Abstract

Implementation of corporate governance is expected to provide prosperity and welfare for shareholders. This study intended to analyze the impact of board size and audit quality proxies from corporate governance on firm value. This study also uses managerial ownership which is proxies from ownership structure and also cash holdings to analyze deeper its impact on firm value. There were also three control variables: leverage, firm size and firm age.Companies listed in the Indonesia Stock Exchange in 2014 to 2018 were objects that supporting this research. Data collection utilizes purposive sampling method and selected according to the criteria of 448 companies. Companies that met the criteria were further tested using the panel regression method to analyze the existing influence between the independent variable and dependent variable.The findings obtained in this study indicate that there is no significant relationship between board size and audit quality on firm value. Meanwhile, managerial ownership and cash holdings prove that there is a significant positive correlation to firm value. Then for the control variable, leverage does not affect the value of the company, but the size and age of the company both have a significant positive effect on firm value.
PENGARUH LEVERAGE TERHADAP AUDIT DELAY DENGAN MEDIASI CORPORATE GOVERNANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI Efata Indri Tarigan; Joan Yuliana Hutapea
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3852

Abstract

Mediation is used to compare the direct effect of capital between leverage onaudit delay and how the interaction between leverage when coupled with corporate governance mediation, changes to audit delay. Research purposes: every research that is done has the objective of doing the research. Being able to find out the effect of Leverage on Audit Delay with Corporate Governance asa mediating variable in companies listed on the Indonesia Stock Exchange for the period2018-2019 is the aim of this research. And also use process, path analysis and goodsmethod. This study uses a process and SPSS method Analytical techniques: descriptive analysis will be used in this research and then processedusing SPSS software, this study uses the coefficient of determination, significance t est, andregression analysis as statistical analysisSample and Variable: 20 BUMN companies listed on the Indonesia Stock Exchange for the 2018-2019 period were the samples for this study. This study uses leverage as thedependent variable and audit delay as the independent variable and corporate governanceas the mediating variable.Findings: The results of the analysis conducted in this study indicate that Leverage does not have a significant effect on Audit Delay, Corporate Governance has a significant e ffecton Audit Delay, and Leverage has no significant effect on Audit Delay with CorporateGovernance as a mediation.
EVALUASI PENGELOLAAN DAN PROBLEMATIKA LAPORAN KEUANGAN MASJID DI KABUPATEN PONOROGO BERDASARKAN PSAK 45 Sri Hartono; Titi Rapini; Rizki Listyono Putro
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3750

Abstract

Mosque is a non-profit organization arranged by Indonesian Constitution No. 17 of 2013 about Community Organization. Mosque manages a lot of social activities and collects fund in a large amount from congregation, so that the fund management is have to arranged professionally in order to create a transparent and accountable financial report. The Financial report of mosque is guided by PSAK No. 45. This study has three aims; the first is to digging information about the management of financial report, media of publications, mosque’s bank account, the source of revenue of mosque’s fund and the audit of financial report; the second aim is to digging information about the problems on drafting the financial report based on applicable  financial standard’ and the third aim is to evaluate the practice of drafting mosque’s financial report according to the facts and drafting non profit’s financial report based on PSAK 45. The sample of this study is 25 mosques in Ponorogo by the random sampling method. This study is a descriptive qualitative with the primary and secondary data use the observation, interview and documentation. The result of this study shows that the majority mosques in Ponorogo have compiled the financial report and the type of financial report is an expense and income report only. The awareness of importance of financial publication is already reflected by the various ways of delivery, namely written on the blackboard, announcement board, photocopies distributed by congregants and announced every Friday prayer. Judging from the ownership of the mosque account, it is still combined into one personal account of the mosque management. The mosque's acceptance comes from donations, alms and waqf via cash, most of them still have not implemented online transactions. No mosque has yet been audited for financial reports. Financial management has not implemented recording based on PSAK 45, due to several factors. It needs to be evaluated through FGD (focus group discussion) and carried out regularly to reconstruct the financial reports of mosques in Ponorogo Regency based on article 45.
PENGARUH TAX AVOIDANCE TERHADAP STRUKTUR MODAL DENGAN RETURN ON EQUITY SEBAGAI VARIABEL MEDIASI Pryanti Silaban; Moody Manalu
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3853

Abstract

Dengan adanya pengamatan ini bermaksud akan menganalis dan memeriksapengaruh penghindaran pajak kepada struktur modal dengan variabel mediasi profitabilitas pada perusahaan sub sektor konstruksi pembangunan pada Bursa EfekIndonesia pada tahun 2018-2019. Pengamatan ini memakai metode kuantitatif. Datapenelitian berupa data sekunder yang diambil dari laporan keuangan tahunan dari 11Perusahaan Sub Sektor konstruksi pembangunan. Variabel penelitian yaitu tax avoidance (X1), return on equity /ROE (X2) dan stuktur modal (Y). Metode analisadata yang di gunakan yaitu analisis jalur. Dengan ini adanya hasil uji yang membuktikan bahwa Tax Avoidance dan Struktur Modal tidak berpengaruh signifikan,Profitabilitas dan Struktur Modal berpengaruh signifikan , dan Tax Avoidance pada Struktur Modal dan profitabilitas sebagai variabel mediasi.
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDENT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA Sulaiman Sarmo; Muttaqillah Muttaqillah; Muhdin Muhdin; Iwan Kusuma Negara
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3751

Abstract

This study aims to see the effect of ownership effect, independent commissioner board proportion, firm size on earnings management. This research was conducted at manufacturing companies listed on the IDX 2015-2017, using several tests, namely classical assumptions and multiple regression. The results showed that institutional ownership, independent board representatives and firm size had no effect on earnings management. Meanwhile, leverage affects earnings management. The implication of this research is that if a company has leverage, then there is an indication to carry out earnings management with the aim that the company has profit so that there is the ability to pay the company's debt.
PENGARUH PENGHINDARAN PAJAK TERHADAP STUKTUR MODAL MELALUI VARIABEL MEDIASI PROFITABILITAS Romian Marpaung; Harman Malau
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3854

Abstract

Melalui penelitian ini bermanfaat untuk menganalis dan menguji pengaruhpenghindaran pajak kepada struktur modal dengan variabel mediasi profitabilitas pada badan sub sektor makanan dan minuman pada Bursa Efek Indonesia pada tahun 2015 2019.Penelitian ini menggunakan metode kuantitatif. Data penelitian berupa datasekunder yang diambil dari laporan keuangan tahunan dari 15 Perusahaan Sub Sektormakanan dan minuman. Variabel penelitian yaitu tax avoidance (X1), profitabilitas (X2) dan stuktur modal (Y). Metode analisa data yang di gunakan yaitu analisis jalur.Hasil uji membuktikan bahwa Tax Avoidance dan Struktur Modal tidak memilikipengaruh signifikan, Profitabilitas serta Struktur Modal memiliki pengaruh signifikan ,dan Tax Avoidance pada Struktur Modal dan profitabilitas sebagai variabel mediasi.
PENGARUH TAX AVOIDANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA Yasmin Ester; Francis Hutabarat
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3756

Abstract

This study aims to see the effect of tax avoidance and profitability on firm value in cosmetic and houshold subsector companies listed on the Indonesia Stock Exchange. The sample in this study were 6 cosmetic and household subsector companies in 2015-2019. The variables in this study were 2 (two) independent variables and 1 (one) dependent variable, namely, tax avoidance as X1, profitability as X2 and firm value as Y. In the research analysis, researchers used the classical assumption test, descriptive statistics, coefficient of correlation, significance test and regression analysis. The results of this study are: 1) tax avoidance has no significant effect on firm value with a significant value of sig. 0.05 and t = -1.278, 2) profitability has a significant effect on firm value with a value of sig. 5% and t = -2.219. 

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 4, No 2 (2019): JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 3, No 1 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) More Issue