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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 187 Documents
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ANALISA PENGELOLAAN MODAL KERJA GUNA MENILAI TINGKAT LIKUIDITAS PADA PT. HM SAMPOERNA Dania Puspitasari
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.v2i1.1421

Abstract

Abstract: The aim of this study was analisys the effect of working capital and the effect of receivables turnover to liquidity rate. Working capital and receivables turnover was an inportant thing for companies to its daily trading expenses. Available working capital must be effectively to conserve liquidity.This study used data of Current Ratio, Quick Ratio, and  Cash Ratio to capital working on  PT. HM. Sampoerna period 2014-2016. This study proves that estimation of regresion model showed that independent variabel that used have effect to working capital on PT HM Sampoerna. Effect of Three variabel on this studied had 68,5% while the rest effected by other factor out of this studied.Keywords : Cash Ratio, Current Ratio, Liquidity, Quick Ratio, Working Capital
FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI MEMBAYAR ZAKAT PADA LAZISMU KABUPATEN JEMBER Ibna Kamilia Fiel Afroh; Aprilia Sartika
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.v4i1.2195

Abstract

Abstrak: Pada zaman Nabi Muhammad SAW sebelum tahun 662 M, hukum zakat masih belum begitu jelas. Zakat menjadi wajib hukumnya sejak tahun 662 M. Nabi Muhammad SAW melembagakan perintah zakat ini  dengan menetapkan pajak bertingkat bagi mereka yang kaya untuk meringankan beban kehidupan mereka yang miskin. Sejak saat ini, zakat diterapkan oleh negara-negara islam. Hal ini menunjukkan bahwa pada kemudian hari ada pengaturan pemberian zakat, khususnya mengenai jumlah zakat tersebut. Pada zaman khalifah, zakat dikumpulkan oleh pegawai sipil dan didistribusikan kepada kelompok tertentu dari masyarakat. Kewajiban membayar zakat tercantum pada firman Allah yakni pada QS. At-Taubah Ayat 103. Hal tersebut menyebabkan data muzakki yang ada di LAZISMU Kabupaten Jember ini belum bisa sepenuhnya tersusun dengan baik, karena tidak menentunya muzakki yang membayar zakat di LAZISMU Kabupaten Jember. Sehingga, dibutuhkan beberapa penelitian yang nantinya dapat berdampak pada muzakki agar membayar zakat secara rutin dan tetap di LAZISMU Kabupaten Jember.Kata Kunci: Muzaki, Membayar Zakat, Pemahaman Agama, Tata Kelola Zakat
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERBANKAN SYARIAH DI INDONESIA: STRATEGI ATAU SOSIAL? Astrid Maharani
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.v1i2.1695

Abstract

The development of Islamic banking in Indonesia is also accompanied by the development of one of the issues which arise that disclosure of CSR activities in Islamic banking. The magnitude of the expectations of the stakeholders and the public rushes to Islamic banking and CSR disclosure in their annual reports, although there is no standard in Indonesia, which standardize the disclosure of CSR in Islamic banking. Islamic banking CSR disclosure, this is an Islamic banking efforts to improve accountability, transparency, and maintaining partnerships with stakeholders, so that later it is what motivates the Islamic banking to make “best effort” for the CSR disclosure and not just because of what would be obtained by islamic banks after revealing CSR.Keywords: CSR Activities, CSR Disclosure, Islamic Banking, Mo
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.
KONTEMPLASI TUJUAN PENDIDIKAN AKUNTANSI: INTERPRETASI MAKNA BERBAGAI PERSPEKTIF Yohan Bakhtiar
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.v3i1.1677

Abstract

This study is a contemplation about accounting education objective from various perspective in accounting education research. Qualitative approach with interpretive paradigm are used in this study. The result of this contemplation is various perspective to formulate accounting education objective appropriate with national  education objective, UUD 1945, and lesson goal in KKNI. There is only a little difference on redactional aspect however the substance is similar.Keyword: Accounting Education, Objective, Perspective
PENGARUH PENGETAHUAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Dewi Sutjahyani
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.v5i1.3355

Abstract

Public Accountant Office is a business entity that has obtained permission from the Minister of Finance as a container for public accountants to give his services. Given the increasing importance of reliable financial statements, the company requires an independent auditor to audit its financial statements. Financial statements that have been audited by an independent party also give the company the opportunity to go public.The purpose of research is to be achieved according to the formulation of problems that have been shown above to know, analyzing the factors that affect the audit of Judgment in Public Accountant Office in Surabaya. The research took 5 Public Accountant Office and the respondents numbered 31 respondents from a total of 5 Public Accountant Office  in Surabaya. In this research secondary data is a questionnaire, secondary data used 31 questionnaires. The type of research to be used is using quantitative research methods by method. The analytical technique used is the analysis used by the analysis method of Partial Least Squares (PLS). Partial Least Squares (PLS) One of the software used to run the analysis PLS is SmartPLS. The hypothesis testing formulated in this study is using SmartPLS version 3.2.8 for Windows software Help. The tests conducted in this study consisted of an evaluation of the outer model (measurement model) and an evaluation of inner models (structural models).In the findings of the analysis using the evaluation of the outer model (measurement model) and evaluation of inner models (structural models) that simultaneously answered the hypothesis by concluding that, the knowledge variables (X1), Experience (X2), the complexity of the task ( X3) professionalism (X4) positively affects the audit judgment (Y), with a statistical value of T 1.709 for (X1); 1.593, to (X2); 0.388 for (X3); and 1.261 for (X4). While the original value of the sample, namely 0.326 for (X1); 0, 355for (X2); 0.062 for (X3); 0, 259 (X4) which means positive effect on the audit quality Judgment (Y). 
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI KASUS PENGELOLAAN ALOKASI DANA DESA DI DESA WIJIREJO KECAMATAN PANDAK -KABUPATEN BANTUL TAHUN 2016/2017) Rigel Nurul Fathah
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.v2i2.1437

Abstract

Abstract: This research focuses on the application of the principle of accountability on the management of the Village Fund Allocation of describing the management accountability Village Fund Allocation. This research will be conducted because Allocation Fund Executive Team Village in performing its financial expected to be beneficial to Wijirejo village government in an effort to increase management accountability Village Fund Allocation.This research will conducted in village in the subdistrict Pandak, as one implementation location of the Village Fund Allocation. As the informants was elected Village Implementation Teams and the communities that are considered to represent the research unit in the management of the Village Fund Allocation.The results of this study indicate that for the planning and implementation activities of the Village Fund Allocation, has revealed the existence of management accountable and transparent. While accountability is seen in the physical results have shown the implementation of accountable and transparent, but from the administration still needed further development, because not fully in accordance with the provisions. The main constraint is not effective coaching village government officials and human resource competencies, so that still need assistance from local government officials on an ongoing basis .Keywords: Allocation Fund Village, Accountability, Transparency
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH SENTRA PENGRAJIN BAMBU PADA UKM WAHANA BAMBU WILLIS GUNUNG SARI LOMBOK BARAT Luh Nyoman Cinthya; Larasanty Larasanty; Animah Animah; Isnawati Isnawati
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.v4i2.2657

Abstract

The aim of this study was to determine (1) Calculation of the goods manufactured cost at SMEs, (2) Calculation of the goods manufactured cost based on full costing methods at SMEs ds manufactured cost supposed to be based on activity based costing system at SMEs,(3) Calculation of the goo and (4) Comparison of the goods manufactured cost based on SMEs calculation, full costing methods, and activity based costing system. This was a case study research at “Wahana Bambu Wilis” located in Dasan Bara Hamlet, Taman Sari Village. The study results showed that the goods production cost per unit based on SMEs calculation was IDR 4,043,000 for bamboo berugak, IDR 683,226 for chair, IDR 300,246 for lazy cots, IDR 238,040 for shelves, and IDR 125,500 for bedek. Based on full costing methods, the calculation results was IDR 4,047,473 for bamboo berugak, IDR 699,165 for chair, IDR 316,271 for lazy cots, IDR 253,979 for shelves, and IDR 142,552 for bedek. Whereas with activity based costing system calculation cost of goods manufactured per unit was IDR 4,103,175 for bamboo berugak, IDR 709,598 for chair, IDR 302,759 for lazy cots, IDR 200,132 for shelves, and IDR 117,716 for bedek. The cost of goods manufactured calculated by SMEs was lower than the full costing methods. When compared with the activity based costing, there was an undercosting for SMEs, whereas the cost of goods manufactured was lower than activity based costing for bamboo berugak, chair and lazy cots with cost difference amounting IDR 60,175; IDR 26,372 and IDR 2,513. Cost of goods manufactured for shelves and bedek based on SMEs calculation was higher than activity based costing system that results on overcosting with cost difference amounting IDR 37,908 and IDR 7,784.
KONTRIBUSI KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN DENGAN KEPEMIMPINAN SEBAGAI MODERATING VARIABLE PT. BFI FINANCE INDONESIA, TBK CABANG JEMBER Sumadi Sumadi
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.v1i1.603

Abstract

Penelitian mengenai kontribusi kompensasi terhadap kepuasan kerja karyawan dengan kepemimpinan sebagai moderating variable. Merupakan studi pada PT. BFI FINANCE INDONESIA, TBK CABANG JEMBER . Tujuan yang ingin dicapai adalah untuk mengetahui pengaruh kontribusi kompensasi, interaksi antara kontribusi kompensasi dan kepemimpinan terhadap kepuasan kerja karyawan. Populasi pada penelitian ini berjumlah 31 orang karyawan. Pengumpulan data dilakukan dengan mendistribusikan kuesioner kepada responden. Analisis data dalam penelitian ini menggunakan aplikasi SPSS versi 16. Teknik pengujian data menggunakan Uji instrumen data yang meliputi Uji Validitas, Uji Reliabilitas dan Uji Normalitas Data. Untuk menguji dan membuktikan hipotesis penelitian, menggunakan metode; Uji Asumsi Klasik, Analisis Deskriptif Statistik, Regresi Linear Sederhana, Moderated Regression Analysis (MRA) dan terakhir, dilakukan pengujian hipotesis yang meliputi Uji t, Uji F dan Koefisien Determinasi. Dari analisis data yang dilakukan, diperoleh hasil bahwa kontribusi kompensasi berpengaruh terhadap kepuasan kerja karyawan dengan arah positif dan ada interaksi antara kontribusi kompensasi dan kepemimpinan terhadap kepuasan kerja karyawan. Hal ini berarti bahwa kepemimpinan merupakan variabel pemoderasi antara kontribusi kompensasi terhadap kepuasan kerja karyawan.Kata kunci: Kontribusi Kompensasi, Kepuasan Kerja, Kepemimpinan.
KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL Imam Mas'ud
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.v3i2.1933

Abstract

The purpose of this research is measure level of financial performance of PT. Bank Syariah Mandiri, PT Bank Tabungan Pensiunan Nasional Tbk, and PT. Bank Mandiri in 2016-2017. Analysis have done include five components of financial ratios: (1) capital adequacy ratio, (2) non-performing loan, (3) return on asset and return on equity, (4) efficiency ratio and (5) loan to deposit ratio. This research is descriptive research which explaining comparison of ratio capital, asset, quality, management, earning, and liquidity. The result show PT. Bank Syariah Mandiri better than other in capital adequacy ratio and loan to deposit ratio. PT Bank Mandiri have better financial performance in asset, management, and earnings ratio. Keywords: Capital, Asset, Management, Earnings, Liquidity, Sharia Bank

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