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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 187 Documents
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DETERMINAN STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Budi Santoso
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v3i2.1929

Abstract

The purpose of this study was to examine the effect of managerial ownership structure and financial distress to accounting conservatism. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) the period of 2016 to 2017 with a sample of 60 companies. Sampling technique in this study using purposive sampling technique.Processing and  data  analysis  using  SPSS.  The  test  data  used  is  multiple  linear regression analysis, the classical assumption test, and test hypotheses. The results of this study indicate that managerial ownership structure has no effect on accounting conservatism, while financial distress significantly influence accounting conservatism.Keywords: Accounting Conservatism, Financial Distress, Managerial Ownership Structure
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.
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 CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP RETURN SAHAM PADA PERUSAHAAN INDEKS LQ-45 YANG LISTED DI BURSA EFEK INDONESIA (BEI) Astrid Maharani
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v2i2.1440

Abstract

Abstract: The aim of this study was examine the effect of stock return practice amonglisted high profile companies at Indonesia Stock Exchange. The factors being examined was Corporate Social Responsibility disclosure. CAR is used todetermine stock return. The study using 56 firm-years of LQ-45 companies listed in Indonesia Stock Exchange, with period between 2013-2014. The hypothesis was tested using linier regression. Both F-test dan t-test have also been used to test the significance of the study hypothesis. Linier regression showed that both partially and simultaneosly, Corporate Social Responsibility disclosure didn’t prove to have a significant influence on stock return.Keywords: Corporate Social Responsibility, Disclosure, LQ-45, Stock return
MENUJU TIGA DEKADE PERKEMBANGAN PERBANKAN SYARIAH DI INDONESIA Ari Sita Nastiti; Agung Ivan Firdaus
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2660

Abstract

Perbankan syariah di Indonesia telah berkembang hampir mencapai tiga dekade sejak beroperasinya Bank Muamalat Indonesia, sebagai bank syariah pertama di Indonesia. Perkembangan industri perbankan syariah telah membuahkan berbagai prestasi, dari makin banyaknya produk dan layanan, hingga berkembangnya infrastruktur yang mendukung keuangan syariah. Namun demikian, pertumbuhan perbankan syariah belum dapat mengimbangi pertumbuhan perbankan konvensional. Hal ini dapat dilihat dari pangsa pasar (market share) perbankan syariah yang secara keseluruhan masih mencapai rata-rata 5% dari seluruh aset perbankan nasional. Oleh karenanya penelitian ini bertujuan untuk mengkaji perkembangan industri perbankan syariah dalam tiga dasawarsa terakhir. Hasil penelitian ini diharapkan dapat memberikan wawasan mengenai perkembangan bank syariah di Indonesia serta mampu memunculkan gagasan untuk memajukan perekonomian syariah lebih baik ke depan guna terwujudnya Indonesia sebagai pusat keuangan syariah dunia. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik studi literatur atau studi pustaka (Library Research). Hasil dari penelitian ini memperlihatkan bahwa selama tiga dekade terakhir, bank syariah di Indonesia mengalami berbagai kejadian-kejadian ekonomi yang mempengaruhi perkembangannya. Oleh karenanya, industri perbankan syariah dituntut untuk memiliki daya tahan agar mampu menghadapi perubahan dan ketidakpastian
AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) Ibna Kamilia; Pujiarti Pujiarti
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v2i1.1420

Abstract

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
BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN Animah Animah; Titiek Herwanti
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2194

Abstract

Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Dinas Koperasi Di Kabupaten Jember) Ibna Kamilia
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v1i2.1694

Abstract

Budget is used as target of achievement for various programs that are arranged whether in short term planning process and in long term. Besides that, budget is needed to keep a company survive in dynamic business circumstance and also to improve responsibility in finance and to ease the company's achievements. Characters in budget arrangement dimension have to fulfill several aspects in attitude, such as: budget participation, budget difficulties level, top management involvement, justice principal, and organization structure. Aim of this research is to analyze budget characters whether in partial or on managerial performance simultaneously. This research uses primary data that are collected by doing questioners to the respondents. Population of this research is the whole employees of Cooperation Service of Jember Region that are involved in budget arrangement process. However, amount of the whole samples that is used in this research are 40 respondents.Keywords: Budget Characteristic, Managerial Performance
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.
KONSEP OBJEKTIVITAS DALAM PEMBUATAN LAPORAN KEUANGAN (STUDI KASUS PADA HOME INDUSTRY UD. AR. PUTRA TAHUN 2016-2017) Dion Yanuarmawan
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 1 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v3i1.1676

Abstract

The basic concept of accounting is a variety of concepts that can be standardized in delivering a neat and easy to understand financial statements. The basic concept of accounting is the concept of business entity and cost concept. The concept of cost determines that the property or services obtained must be recorded on the basis of actual costs, and the concept of cost itself is divided into two, namely the concept of measurement units and the concept of objectivity.This type of research is quantitative, used to study in depth about the application of basic concept of objectivity in recording financial statements in UD. AR PUTRA. Secondary data source used is transaction proof data at UD. AR PUTRA which covers the amount of purchase requirement during 2017 and sales data. Population in this research is financial report at UD. AR. PUTRA year 2017. The sample in this research is income statement of Year 2017 at UD. AR PUTRA.The results of the study obtained the details of the needs of 2017 Rp 85,888,333, sales details of 2017 Rp766.647.000, trial balance 2017 Rp 1,162,025,600, total general journal Rp 90.231.200, adjusting journal Rp 17.196.667.Keyword: Basic Concepts of Accounting, Financial Statements, Objectivity

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