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Rendy Mirwan Aspirandi
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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 7 Documents
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Search results for , issue "Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)" : 7 Documents clear
PENGARUH MODAL USAHA, LOKASI USAHA, DAN TEKNOLOGI INFORMASI TERHADAP PENDAPATAN UMKM DI KABUPATEN BANTUL Andri Waskita Aji; Sela Putri Listyaningrum
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5067

Abstract

Micro, Small and Medium Enterprises (UMKM), namely the activities of business actors that contribute significantly to the skills of producing raw goods into a product or service. The UMKM sector produces products that are needed by the community for daily needs, MSMEs are often faced with problems such as not maximizing the online market, lack of capital held for businesses, inefficient in managing finances. The purpose of this study is to examine the effect of business capital, business location and information technology on the income of MSMEs in Bantul Regency. The study used purposive sampling technique and data collection through questionnaires submitted to informants (MSME actors). The data review system uses multiple linear regression. This study provides evidence that the influence of business capital, business location and information technology has an important impact on the income of MSMEs, when the business capital owned is greater, then the more strategic the place of business is used to try and utilize information technology for a business, the bigger it will be. also the results of his business income. The results of this study, business capital, business location and information technology have a positive effect on the income of MSMEs. The conclusion in this study is that business capital has a positive effect on MSME income because with increased capital it will affect income because from increased capital business actors can add tools or goods sold, both business locations have a positive effect on MSME income because with a strategic location, With a large parking area and a place that is easily accessible, consumers will be interested in coming, and the last is information technology on MSME income, with the advancement of information technology, business actors can promote their goods on social media and sell their merchandise on digital platforms such as Go Food and Shopee. The income of business actors increases because they sell their goods online and can come directly at the shop.
DETERMINAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018 Animah Animah; Ni Luh Made Deswinta Wirmadewi; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5063

Abstract

Transfer pricing is the policy of a company in determining the price of a transaction between parties that have a special relationship. The purpose of this study is to determine the effect of Effective Tax Rate (ETR), tunneling incentives, bonus mechanisms and foreign ownership on transfer pricing. The dependent variable in this study is transfer pricing, which is calculated by a dichotomous approach, namely by looking at the sales position of those who have related parties. The independent variables in this study are Effective Tax Rate (ETR), tunneling incentives, bonus mechanisms and foreign ownership. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the periodof 2016-2018. The sample was chosen based on the purposive sampling method, which resulted in a sample of 90 data coming from 30 companies. The results of logistic regression analysis in this study indicated that tunneling incentives affect transfer pricing, whereas Effective Tax Rate (ETR), bonus mechanism and foreign ownership have no effect on transfer pricing.
PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH DI PROVINSI JAWA BARAT PERIODE 2017-2020 Wina Aprilia; Nana Diana
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5068

Abstract

The purpose of this research is to determine influence mudharabah financing (X1), musyarakah financing (X2) and non performing financing (X3) on profitability (ROA) (Y) at Bank Pembiayaan Rakyat Syariah (BPRS) in West Java for the 2017 – September 2020 period. The population in this study were all Bank Pembiayaan Rakyat Syariah (BPRS) in West Java reistered with Otoritas Jasa Keuangan (OJK) for the 2017 – September 2020 period. The sample of this research is 3 BPRS from 28 population using purposive sampling method. The analytical method used is Multiple Linear Regression. The results of this research indicate that partially mudharabah and musyarakah have not effect on profitability (ROA), while non performing financing (NPF) variables has a negative and significant effect on profitability (ROA). Simultaneously there is an influence between mudharabah, musyarakah and non performing financing on profitability (ROA) together.
IMPLEMENTASI AKUNTANSI KOMBINASI BISNIS SEBELUM DAN SETELAH ADOPSI IFRS PADA PERUSAHAAN SEKTOR KONSUMSI DI INDONESIA Naila Mafazati Ulya; Amrie Firmansyah
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5064

Abstract

This study aims to analyze the implementation of business combination accounting before and after the IFRS adoption in Indonesia. This study uses a qualitative method with a content analysis approach. The data used in this study is secondary data, the financial statements of consumption sector companies listed on the Indonesia Stock Exchange from 2009 to 2019 and obtained from www.idx.co.id and www.idnfinancials.com. Using purposive sampling, the sample used in the analysis of this study amounted to 6 companies for 11 years (66 observations). This study concludes that before the IFRS adoption was implemented in Indonesia, some companies implemented the pooling of interest accounting methods for their business combinations. In contrast, other companies used the purchase method, and some companies did not disclose the accounting recording method of their business combination. Besides, several companies do not recognize goodwill, while other companies have recognized and harmonized goodwill under applicable standards. At the beginning of adopting IFRS in Indonesia, all companies that had goodwill had stopped amortizing goodwill and tested the impairment every year. However, some companies still did not fully implement business combination accounting under financial accounting standards. Starting in 2015, all companies have improved their accounting for business combinations, especially in the presentation and measurement of transactions, to be more detailed and following applicable standards.
PENGARUH CAR, NPF, DAN BOPO TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2015-2019 Adhalia Pratiwi; Nana Diana
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5065

Abstract

This research aimed to know and analyze the influence of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Operational Efficiency (BOPO) against profitability (ROA) of Islamic commercial bank in Indonesia from 2015-2019 . The data used in this study are secondary data taken from the annual financial statements of Islamic commercial bank in Indonesia. Research Method using quantitative method with purposive sampling method. The analysis method used in this research is Multiple Linear Regression Test. The sample of this research is 12 Islamic commercial bank in 5 years from 14 population. The results of this research indicate that no partial effect of CAR on ROA but NPF and BOP has a partial effect on ROA. While simultaneously the CAR, NPF and BOPO variabels have an effect on ROA
PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, PUBLIKASI CSR TERHADAP KINERJA KEUANGAN Sulaeman Sarmo; Muhdin Muhdin; Sri Darwini; Iwan Kusuma Negara
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5066

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan, Kepemilikan Saham Publik, Publikasi Csr Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di BEI Tahun 2016-2018). Jenis penelitian ini adalah penelitian asosiatif yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dengan menggunakan data sekunder. Teknik sampling yang digunakan dalam penelitian ini purposive sampling. Sedangkan pengolahan data dalam penelitian ini dilakukan dengan menggunakan regresi berganda dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa Kinerja Lingkungan, Kepemilikan Saham Publik, Publikasi CSR secara simultan maupun secara parsial tidak berpengaruh terhadap Kinerja Keuangan.  Implikasi dari penelitian ini adalah bahwa untuk penelitian selanjutnya hendaknya untuk memasukkan size di dalam variable independen, karena ada indikasi berpengaruh terhadap kinerja keuangan. Selain itu proksi yang digunakan untuk variable kinerja lingkungan menggunakan pemeringkatan PROPER dan CSR menggunakan indeks, sedangkan perusahaan yang diteliti perusahaan manufaktur secara keseluruhan.
ANALISIS PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR FARMASI YANG SUDAH TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Boman Lingga; Harman Malau
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5060

Abstract

Each company has a goal to enrich or increase profits as well as companies engaged in the food and beverage subsector which has a fairly broad industrial base in the country. In carrying out its operational activities the company in this sub-sector also deserves to think about aspects that enable the company to get support from various parties both in material such as investors, or non-material such as the creditor and local government trust. One important factor that must be examined is profitability. This study aims to determine how the effect of liquidity and solvency variables on profitability both partially and simultaneously. research will use descriptive methods. Data sources from research are secondary data obtained from the company's financial statements and annual reports. Secondary data is data obtained from other parties in the form of financial statements from companies, not collected directly by researchers. Then this study also uses purposive sampling to determine the sample that will be used in research. And will be accompanied by several hypothesis tests and data that will be processed to provide conclusions from the research that researchers do. After processing the data with several data analysis and test methods, it was found that liquidity has no influence on profitability; solvency has influence on profitability; and simultaneously liquidity and solvency have an influence on profitability

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