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Rendy Mirwan Aspirandi
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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 15 Documents
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Search results for , issue "Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)" : 15 Documents clear
PENGARUH PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE Imansari, Lisa Cahyani; Miqdad, Muhammad; Wahyuni, Nining Ika
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22229

Abstract

This research aims to examine the influence of green accounting and environmental performance on financial performance. The research subjects are companies in the basic chemical industry sector listed on the Indonesia Stock Exchange for the years 2021-2022, totaling 66 samples of companies selected through purposive sampling techniques. Data sources were obtained from annual reports and PROPER ratings. The results of the research indicate that green accounting does not have an impact on the financial performance of companies, whereas environmental performance has a positive effect on the financial performance of companies. The findings conclude that the environmental costs reported in the company's annual reports are not perceived as an enhancement to the company's image, aimed at providing a positive response to stakeholders. The success of companies in environmental performance, as indicated by the PROPER rating, is considered a sign of the company's commitment to conducting its operational activities while safeguarding the environment. This commitment is positively received by stakeholders.
AKURASI MODEL DETEKSI FINANCIAL DISTRES PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BEI PERIODE 2017 - 2021 Purbolakseto, Hengky Veru; Rudianto, Nur Ahmad Ricky; Sari, Apricilla Herdiana
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22621

Abstract

Penelitian ini bertujuan untuk mengetahui hasil prediksi financial distress perusahaan dengan menggunakan model Springate, Zmijewski dan Grover. Serta untuk mengetahui model prediksi mana yang paling akurat diantara model Springate, Zmijewski dan Grover dalam memprediksi financial distress pada perusahaan yang menjadi sampel pada penelitian ini.Populasi dalam penelitian ini adalah perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang dihasilkan 43 sampel perusahaan. Data dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini merupakan penelitian kuantitatif deskriptif.Berdasarkan hasil penelitian ini menunjukkan bahwa model Springate, Zmijewski dan Grover dapat memprediksi financial distress yang terjadi pada keseluruhan sampel yang digunakan dalam penelitian ini dengan dinyatakan sehat atau mengalami financial distress. Serta didapatkan hasil bahwa model Grover adalah model yang paling akurat dengan tingkat akurasi paling tinggi, yaitu 100 persen. Disusul oleh model Zmijewski dengan akurasi sebesar 91 persen, serta model prediksi terendah dihasilkan model Springate dengan akurasi 77 persen.
KEMAMPUAN USAHA DAN PEMANFAATAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEBERHASILAN USAHA AYAM GEPREK DI KOTA MATARAM Animah, Animah; Astuti, Widia; Nabila, Dende Tialurra Della
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22402

Abstract

This research aims to empirically test the influence of business capabilities and the use of information technology to achieve success in the Geprek Chicken business in Mataram City. The population in this study is 141 culinary MSMEs that have registered with the go food service and use chicken meat as their processed product. The sample used was 72 MSMEs which were determined based on the sampling technique, namely purposive sampling. The analysis technique used in this research is the SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis technique. The results of this research show that business capabilities and information technology influence business success. The implications for MSMEs are that by using information technology and balancing it with the ability to manage the business, it will increase business success. Future researchers can add the variables of continuous improvement and financial literacy.
Strategi Kebijakan Dividen: Menelusuri Peran Insider Ownership, Free Cash Flow, Dan Leverage Dalam Perbankan Konvensional Indonesia Farizzadona, Fransisca; Wardana, Ditya
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22369

Abstract

Meneliti pengaruh insider ownership, free cash flow, dan leverage terhadap kebijakan dividen pada studi kasus perusahaan sektor perbankan konvensional yang terdaftar di Bursa Efek Indonesia merupakan tujuan dari penelitian ini. Populasi penelitian terdiri dari 46 perusahaan sektor perbankan konvensional yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Sampel penelitian terdiri dari 12 sampel, dan teknik pengambilan sampel yang digunakan adalah purposive sampling. Jenis data yang digunakan adalah data kuantitatif yang berasal dari laporan keuangan. Teknik analisis data yang digunakan adalah uji determinasi, analisis regresi linier berganda, uji asumsi klasik, dan uji hipotesis parsial dengan uji T. Hasil penelitian dan analisis menunjukkan bahwa meskipun rasio insider ownership tidak berpengaruh terhadap kebijakan dividen, namun rasio free cash flow dan leverage berpengaruh positif terhadap kebijakan dividen.
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PROPERTI AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2020-2022 Mulyani, Putri Maulida Sri
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22289

Abstract

penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh anatara variabel independent terhadap variabel dependen yaitu return on asset, return of equity dan debt equity ratio terhadap harga saham property and real estase yang terdaftar di bursa efek Indonesia pada tahun 2020-2022Penentuan sampel pada penelitian ini menggunakan motode purposive sampling. Sampel yang memiliki kesesuaian kriteria diperoleh sebanyak 10 perusahaan selama periode pengamatan 2020-2022, jadi jumlah akhir yaitu 30 (10 x 3). Kemudian data yang diperoleh dianalisis dengan menggunakan model analisis regresi data panel dengan aplikasi EViews 12.Hasil penelitian menunjukan bahwa return on asset berpengaruh positif terhadap harga saham. Return of equity berpengaruh positif terhadap harga saham. Debt equity ratio berpengaruh positif terhadap harga saham. Sedangkan secara return on asset, return of equity dan debt equity ratio berpengaruh positif terhadap harga saham
KONSEKUENSI PENILAIAN PERUSAHAAN: STUDI EMPIRIS DAMPAK KINERJA KEUANGAN PADA PERUSAHAAN TAMBANG DI BEI Asni, Nur; Lestari, Kurnia Cahya
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22498

Abstract

This study aims to determine how stock prices represent the company's valuation as a consequence of the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX). The research design used is quantitative research using secondary data obtained from the company's annual publication report and other reports relevant to this study. Annual publication reports can be accessed both on the Indonesia Stock Exchange website (https://www.idx.co.id/) and on the official website of each company. Population data of public mining companies is obtained through the Osiris database. Based on the search results, it is known that the number of public mining companies on the IDX is 30 companies. Furthermore, the number of companies that can be analyzed is 20, considering that all the required data is available in the 2019-2022 period. The data analysis used is panel data regression analysis using the Stata 13 application. The panel data test results show that ROA and working capital have a positive and significant effect on stock prices, while company growth has no impact on stock prices. The results of this study provide theoretical implications related to positive signals from investors on the company's ability to generate profits and efficient working capital management for the benefit of investors and other parties related to the company
THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE AND AUDIT OPINION ON AUDIT REPORT LAG REGISTERED IN BANKING COMPANIES FOR THE 2019-2021 PERIOD Suryanti, Dwi; Alliyah, Siti
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22513

Abstract

The interval between the financial report and the audit report is termed "audit report lag," and it measures how long an auditor takes to perform an audit. How long it takes the auditor to analyse the company's financial records may influence several decisions. To be useful, financial reports must be delivered quickly and accurately. This study examines 2019–2021 banking industry audit committee makeup, business size, and audit opinion delay correlations. The independent variables are audit committee, firm size, and audit opinion, and the dependent variable is audit report latency. Population includes all 2019–2021 Indonesia Stock Exchange (BEI) banks and financial institutions. The study used documentation and purposeful sampling to gather data. Data is analysed using multiple linear regression. The study indicated that audit committee, audit opinion, and business scale had small but noticeable negative effects on audit report lag. Audit opinion had a small but significant beneficial effect, while firm size had a huge negative effect.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR (SEKTOR BARANG KONSUMEN PRIMER) DI BEI Halim, Abdul
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22284

Abstract

Tujuan dalam penelitian ini dilakukan untuk mengetahui pengaruh Profitabilitas (ROE), Likuiditas (CR), dan Ukuran Perusahaan terhadap struktur modal. Penelitian ini dilakukan dengan objek perusahaan manufaktur Sektor Barang Konsumen Primer yang terdaftar di BEI sebanyak 32 perusahaan dengan menggunakan teknik penentuan sampel yaitu purposive sampling yang telah ditentukan secara khusus oleh peneliti. Data yang digunakan dari tahun 2021 sampai dengan tahun 2022, analisis data menggunakan uji statistik deskriptif, uji asumsi klasik (uji normalitas, multikolenieritas, heteroskedastisitas, dan autokorelasi), uji hipotesis dengan (analisis regresi linier berganda, koefisien determinasi R2, uji F, Paired Sample T-test.). Hasil penelitian dalam penelitian ini adalah ROE tidak ada pengaruh signifikan terhadap struktur modal dengan rincian tingkat signifikansi 0,696 0,05 dan nilai T hitung 0,395 T tabel 1,701. CR ada pengaruh negatif signifikan terhadap struktur modal dengan rincian tingkat signifikansi 0,040 0,05 dan nilai T hitung -1,758 T tabel -1,701. UKURAN PERUSAHAAN tidak ada pengaruh signifikan terhadap struktur modal dengan rincian tingkat signifikansi 0,711 0,05 dan nilai T hitung -0,374 T tabel -1,701. Secara simultan tidak terdapat pengaruh yang signifikan antara ROE, CR, Ukuran Perusahaan terhadap Struktur Modal dengan rincian nilai F hitung Lebih kecil dari pada F tabel (1,5002,947) dan signifikansi yang lebih besar dari pada 0,05.
MENEMUKAN PENGARUH PENERAPAK SAK ENTITAS PRIVAT TERHADAP PENYUSUNAN LAPORAN KEUANGAN KUD TRI KARSA JAYA Nuha, Gardina Aulin; Yulinartati, Yulinartati
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22836

Abstract

Tri Karsa Jaya Village Unit Cooperative is one of the active cooperatives in Jember Regency. KUD Tri Karsa Jaya annually prepares financial statements guided by SAK ETAP. With the implementation of SAK Private Entity will replace SAK ETAP, KUD Tri Karsa Jaya must also adapt by analyzing the effect of the use of SAK Private Entity. Therefore, the purpose of this study was to analyze the effect of the use of SAK Private Entity on the preparation of financial statements KUD Tri Karsa Jaya. This research is a qualitative descriptive research. The type of data used is primary data through interviews with the Treasurer of KUD Tri Karsa Jaya. While secondary data obtained through SAK ETAP documents, SAK Private Entity and Financial Statements KUD Tri Karsa Jaya. The results of the research analysis concluded that KUD Tri Karsa Jaya only compiled three financial statements, namely the balance sheet, income statement, and Notes to Financial Statements (CALK). KUD Tri Karsa Jaya presents different terms related to the name of the financial statements prepared. In addition, presenting liabilities in the balance sheet without classifying current and non-current liabilities. Whereas according to SAK EP, liabilities are classified as current and non-current. KUD Tri Karsa Jaya prepares Notes to Financial Statements (CALK) but only limited to nominal details of the balance sheet and income statement. Whereas according to SAK EP, CALK must contain some information that needs to be analyzed.
MODERASI AKUNTABILITAS PADA PENGARUH PENGENDALIAN AKUNTANSI DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA ORGANISASI SEKTOR PUBLIK (STUDI KASUS PADA UNIT ORGANISASI BERSIFAT FUNGSIONAL PUSKESMAS TUBAN) Klara, Cerli Meifin; Aulia, Yoosita; Handayani, Alberta Esti; Nurhayati, Nurhayati
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22242

Abstract

Kinerja organisasi sektor publik menjadi hal yang penting karena berhubungan langsung dengan masyarakat. Sebagaimana UOBF Puskesmas Tuban yang merupakan organisasi sektor publik dituntut agar selalu meningkatkan kinerjanya karena berkaitan dengan pelayanan kesehatan yang diberikan kepada masyarakat. Tujuan penelitian ini untuk mengetahui apakah pengendalian akuntansi dan kejelasan sasaran anggaran berpengaruh terhadap kinerja organisasi sektor publik dengan akuntabilitas sebagai variabel moderasi di UOBF Puskesmas Tuban. Metode penelitian ini menggunakan metode kuantitatif dengan sampling jenuh yaitu seluruh pegawai UOBF Puskesmas Tuban sebanyak 58 pegawai. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner dengan skala likert dan uji hipotesis menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa pengendalian akuntansi berpengaruh terhadap kinerja organisasi, kejelasan sasaran anggaran berpengaruh terhadap kinerja organisasi, akuntabilitas tidak dapat memoderasi pengaruh pengendalian akuntansi terhadap kinerja organisasi, dan akuntabilitas mampu memoderasi pengaruh kejelasan sasaran anggaran terhadap kinerja sektor publik. Artinya, hipotesis yang ditolak yaitu akuntabilitas yang tidak mampu memoderasi pengaruh pengendalian akuntansi terhadap kinerja sektor publik di UOBF Puskesmas Tuban.

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