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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 187 Documents
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PENGARUH OPINI AUDIT, REPUTASI AUDITOR DAN AUDIT DELAY TERHADAP MINAT INVESTASI Agam Yulianto; Yefta Andi Kos Noegroho
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i1.3354

Abstract

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.
PERLAKUAN AKUNTANSI PENGELOLAAN LIMBAH DALAM LAPORAN KEUANGAN PADA RUMAH SAKIT JEMBER KLINIK Norita Citra Yuliarti
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.v2i1.1425

Abstract

Abstract: The purpose of this study was to examine the method of recording financial statements Jember Clinic Hospital is already implementing environmental accounting system in terms of the allocation of the cos tof waste management with accounting theory existing environment. The data obtained in this study were obtained either through interviews, documentation and observation. Once all the required data or information collected in this study, then presented and analyzed with descriptive-qualitative manner. Data analysisis done by comparing the financial statements presented Jember Clinic Hospital with accounting theory existing environment.Keywords: Environmental Accounting, Hospitals, Waste Management Costs
ISLAMIC CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN BANK SYARIAH DI INDONESIA Ari Sita Nastiti
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.v3i2.2332

Abstract

This study analyzed the level of Islamic Corporate Governance (ICG) disclosure in the annual report of Islamic banking in Indonesia. The level of ICG disclosure was measured using the Corporate Governance Disclosure Index (CGDI) developed by Darmadi (2013). This study used 12 Islamic Commercial Banks (BUS) with a total of 36 Annual Reports during the 2014-2016 period as samples. This study is written using a qualitative descriptive approach. The technique of data analysis is content analysis methods with dichotomous procedures. Based on the data analysis during the observation period, the results show that the ICG disclosure rate in the annual reports of Sharia Commercial Banks reaches an average score of 84.3% with a trend that increases per year. However, the improvement of the implementation of good corporate governance that in accordance with sharia principles must continue to be implemented by Islamic banks as a sharia entity to realize accountability to Allah SWT and to realize Maqashid Shariah.Keywords : Annual Report, Disclosures, Islamic banking, Islamic Corporate Govenance, Sharia Entity
Penggunaan Laba Dan Arus Kas Untuk Memprediksi Kondisi Financial Distress (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2013-2014) Moh Halim
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v1i1.601

Abstract

Penelitian ini mengenai penggunaan laba dan arus kas dalam memprediksi kondisi keuangan suatu perusahaan manufaktur. Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh laba dan arus kas terhadap prediksi kondisi financial distress pada perusahaan manufaktur yang terdaftar di BEI. Pada pengujian ini dilakukan dengan mengkategorikan variabel terikatnya ke dalam kelompok-kelompok tertentu yaitu financial distress atau non financil distress dengan pengujian hipotesis dilakukan dengan menggunakan regresi logistik. Sampel penelitian terdiri dari 87 perusahaan manufaktur yang terdaftar di BEI periode 2013-2014. Temuan dari penelitian ini adalah variabel laba dan arus kas berpengaruh signifikan dan dapat digunakan untuk memprediksi nilai probabilitas variabel financial Distress, yang artinya laba dan arus kas mempunyai kemampuan dalam memprediksi kondisi financial distress suatu perusahaan.Kata Kunci : Laba, Arus kas, Financial Distress.
EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA Ayu Desita Sari
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.v3i2.1931

Abstract

This study was conducted to find out how the mechanism of recording, administration and reporting of state property through the SIMAK-BMN application designed by the financial accounting system application team under the treasury system directorate of the finance department in an effort to realize BMN Report transparency and accountability. The method used in this study is descriptive qualitative approach to literature study through government regulations, scientific books, scientific journals and articles on the internet. From the overall analysis of the literature carried out it can be concluded that with the SIMAK-BMN Application the recording of fixed assets is more patterned or systematic, and makes it easier to produce BMN reports. Keywords: Recording, Administration, Reporting, SIMAK-BMN, Transparency, and Accountability
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
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL SAHAM-SAHAM LQ 45 YANG LISTED DI BURSA EFEK INDONESIA (BEI) (Periode Februari 2013-Juli2015) Budi Santoso
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.v1i2.1690

Abstract

This research had evaluated from stock performance of Optimal Portfolio Shares by using a single index. The results of research indicate that there are 27 members of the sample stocks, the result 18 stocks included in the candidate and 9 stocks that do not fit candidate optimal portfolio with a value of excess return to beta (ERB) value greater than the cut-off-point (C *) of 0.01329. From the results of different test hypotheses can be concluded that there are significant differences between return and risk of the stock 18 candidates and non-candidates 9 stock portfolio with significant value below 0.00 alpha (α) of 0.5. Keywords: Single Index Model, Optimal Portfolio Candidate, Expected Return, Variance, Beta, Systematic Risk, Unsystematic Risk, Excess returns to beta, Cut-off
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.
REVIEW AUDIT DENGAN PERSPEKTIF SYARIAH Gardina Aulin Nuha
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.v2i2.1441

Abstract

Abstract: Shariah economic development gave rise to the existence of the new demands regarding the audit with the Shariah perspective. Moreover, the existence of some phenomena of lapses on Islamic entities lose trust over the Islamic entity. So the demand for Shariah-compliant audit became an important topic to be discussed. The purpose of this article is a review of the development related audit syariah. The first part of this article is about the introduction, the second section describes the history and development of the audit shariah. Next the third part describes the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), fourth section regarding auditing and auditing of conventional Shariah and the last one was about the challenges faced by the audit syariah, and the fifth part is conclusion.Keywords: Audit Review, Audit Shariah, Islamic Entities, Shariah Economic
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING R. Hery Koeshardjono; Seger Priantono; Tatik Amani
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.v4i2.2661

Abstract

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.

Page 11 of 19 | Total Record : 187

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