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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 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.
PENGARUH PENERAPAN IAS 39 (TENTANG INSTRUMEN KEUANGAN: PENGAKUAN, DAN PENGUKURAN) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN: PERBANDINGAN INDONESIA DAN MALAYSIA Gardina Aulin Nuha
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.v1i2.1691

Abstract

The purpose of this research is to examine the influence of IAS 39 implementation (financial instruments: recognition and measurement) on earning management in banking companies: comparison between Indonesia and Malaysia. This research examine by comparing the earnings management before and after implementing IAS 39. The further examination doing separately between Indonesia and Malaysia. The samples that used in the first examination is 96 firm-years during 2008-2011 which is Indonesia and Malaysia's banking companies. The samples that used in second examination is 71 firm-years during 2008-2011 which is Indonesia's banking companies. For the third examination, the samples that used is 25 firm-years during 2008-2011 which is Malaysia's banking companies. Technique of collecting sample is purposive sampling method. This research using discretionary accruals as an earning management's proxy. Discretionary accruals calculated using Beaver and Engel (1996) method. Data analysis' technique in this research is using differentiate test analysis of independent sample T-test. The result of this research failed to resist H0 for three times examination. This research show that earnings management in banking companies after IAS 39 implementation is bigger than or equal to before it.Keywords: IAS 39, Earnings Management, Dis
PENGARUH TAX AVOIDANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA Yasmin Ester; Francis Hutabarat
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.v5i2.3756

Abstract

This study aims to see the effect of tax avoidance and profitability on firm value in cosmetic and houshold subsector companies listed on the Indonesia Stock Exchange. The sample in this study were 6 cosmetic and household subsector companies in 2015-2019. The variables in this study were 2 (two) independent variables and 1 (one) dependent variable, namely, tax avoidance as X1, profitability as X2 and firm value as Y. In the research analysis, researchers used the classical assumption test, descriptive statistics, coefficient of correlation, significance test and regression analysis. The results of this study are: 1) tax avoidance has no significant effect on firm value with a significant value of sig. 0.05 and t = -1.278, 2) profitability has a significant effect on firm value with a value of sig. 5% and t = -2.219. 
SPIRITUALITY AND THE HOLY BOOKS AS HYPER-REALITY CONSTRUCTION OF ACCOUNTING? Moh Halim
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.v2i2.1442

Abstract

Abstrak: Tujuan tulisan ini ialah memperkenalkan sebuah epistemologi alternatif dalam membangun dan mengembangkan ilmu akuntansi, yaitu epistemologi spiritualitas dan pandangan kitab suci sebagai pelengkap epistemolgi sebelumnya. Epistemologi ini memandang bahwa pengalaman suci yang dibalut dengan cinta dan wahyu ilahi dapat mengkontruksi sebuah ilmu pengetahuan, termasuk ilmu akuntansi. Dengan epistemologi tersebut ilmu akuntansi tidak semata dipraktekkan berdasarkan rasionalitas dan materialitas, melainkan juga dipraktekkan berdasarkan spirit dan wahyu ilahi. Sehingga ilmu akuntansi dapat membangun tatanan masyarakat dan lingkungan yang seimbang antara spiritual, rasionalitas, dan materialitas yang berpusat kepada wahyu ilahi atau kesadaran ilahiah yang merupakan epistemologi ultima bagi pengembangan ilmu pengetahuan. Dengan demikian realitas ilmu dan praktek akuntansi yang ada saat ini sudah mulai muncul dan dikembangkan apa yang disebut akuntansi islam, akuntansi syariah, dan lainnya, yang mana sejalan praktik bisnis islam sudah mulai berkembang. Jika praktik akuntansi islam yang ada saat ini masih menekankan pada aspek rasionalitas dan meterialitas yang dikedepankan, maka spiritualitas dan kesadaran ilahian masih menjadi hiperrealitas, artinya ilmu akuntansi yang dibangun dengan epistemologi tersebut menjadi realitas semu, karena realitas praktek akuntansi tidak merujuk kepada kesadaran spiritualitas dan kesadaran ilahiah.Kata kunci: Akuntansi Syariah, Epistemologi, Hiperrealitas, Spiritualitas
PENGARUH PENDIDIKAN TERAKHIR, SKALA USAHA DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM (STUDI EMPIRIS TERHADAP UKM DI DESA KEDENSARI, KECAMATAN TANGGULANGIN KABUPATEN SIDOARJO) Achmad Syahfrudin Zulkarnnaeni; Novitasari Caesar Rizki
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.v4i2.2662

Abstract

This study aims to determine the effect of recent education, business scale and accounting training of the use of accounting information in SMEs “. (Empirical study of SMEs in Kedensari Village, Tanggulangin District, Sidoarjo Regency). The research approach used in this research in quantitive research. The population in this study were all handicraft industries in Kedensari Village, Tanggulangin District, totaling 42 SMEs. Based on the census methode, the number of samples in this study were all handicraft industries in Kedensari Village, Tanggulangin District, amountingto 42 entrerpreneurs. The methode of collecting data through a questionnaire methode, which is to spread the list of questions (questionnaire) that will be answered by respondents, namely SME bussines owner licatied in Kedensari Village, Tanggulangin District, Sidoarjo Regency. The result showed that namely: (1) Latest Education influences the Use of Accounting Information in SMEs; (2) Business Scale influence the Use of Accounting Information in SMEs; and (3) Accounting Training influences the Use of Accounting Information in SMEs.
ANALISIS PENGARUH ISLAMIC BRANDING TERHADAP KEPUTUSAN KONSUMEN UNTUK MEMBELI PRODUK Elok Fitriya
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.v2i1.1422

Abstract

Abstract: This study aims to determine the influence of brand islamic to consumer decisions in buying goods. This research is a kuntitatif research. The population in this study were students in jember district. Samples of research students of Muhammadiyah University of Jember. The data collected in the form of primary data is questionnaire. Data processing techniques with tools SPSS 19. The results of the analysis states that the brand islamic effect on consumer decisions in making purchases.Keywords: Islamic Branding, Product, Purchase Decision
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN DENGAN SIZE DAN LEVERAGE RATIO SEBAGAI VARIABEL PEMODERASI Elok Fitriya; Lilis Setyorini
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.v4i1.2196

Abstract

Abstract: Research on CSR on company performance has been carried out both in Indonesia and in other countries. Research that investigates the relationship between CSR and company performance covering financial performance and economic performance is done by Mahoney, et al (2003) who examined the relationship between social performance and corporate environment with financial performance (return on equity / ROE and return on assets / ROA) with debt assets ratio and assets control variables. Disclosure of environmental, social and economic performance in the annual report is to reflect the level of accountability, responsibility and corporate transparency to investors and other stakeholders. The disclosure aims to establish a good and effective communication relationship between the company and the public and other stakeholders about how the company has integrated CSR, namely: environmental and social in every aspect of its operations (Novita and Djakman, 2008). Research will be carried out in Islamic banking listed on the Indonesia Stock Exchange. Observations were made on the Islamic banking financial statements for the period 2015-2018. This research is expected to provide contributions in scientific research journal publications. In addition, it can provide benefits to help sharia banking managers in providing the right decisions. The research results show that Corporate Social Responsibility has no significant effect on the Company's Financial Performance. The company's size and leverage ratio also cannot moderate the relationship of the influence between Corporate Social Responsibility and the Company's Financial Performance.Keywords    : CSR, Company Size, Leverage Ratio, Performance Finance
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
PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABLE INTERVENING KARYAWAN CV. F1 ADVERTISING JEMBER Ira Puspitadewi Samsuryaningrum
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.v3i1.1678

Abstract

This research aimed to determine the influence of compensation toward the employees performance by job satisfaction as intervening variable to the employees of CV. F1 Jember Advertising. The data in this research is from the companys’ data in 2013 period. Population of the company in this research are 113 employees. Selection of the sample using stratified random sampling technique. After the stratified random sampling technique, consist of 53 sample as a suitable respondence to used. The analysis technique in this research is path analysis and T test which are to get the comprehensive illustration about the relation between variable. Meanwhile the classic assumption test in this research consist of multikolinieritas test, heteroskedastisitas test, and normalitas test. From the analysis in the obtained result that compensation influence significant positive through job satisfaction toward employees performance.Keyword: Compensation, Employees Performance, Job Satisfaction
PERLAKUAN AKUNTANSI SERTIFIKASI HALAL DALAM LAPORAN KEUANGAN: BIAYA ATAU BEBAN? Gardina Aulin Nuha; Desy Rustiyanti
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.v5i1.3356

Abstract

Tujuan Penelitian ini adalah untuk mengetahui perlakuan akuntansi sertifikasi halal dalam laporan keuangan. Perlakuan akuntansi sertifikasi halal dapat diakui sebagai biaya atau beban, dimana keduanya memiliki dampak yang berbeda pada laporan keuangan. Pengujian dilakukan dengan melakukan analisis laporan keuangan untuk mengetahui perlakuan akuntansi sertifikasi halal oleh perusahaan sampel. Sampel penelitian yang digunakan adalah 12 perusahaan makanan dan minuman yang telah listing di Bursa Efek Indonesia (BEI) di tahun 2017. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas sertifikasi halal untuk 12 sampel penelitian dicatat sebagai beban. Perlakuan sertifikasi sebagai beban berarti masa manfaat ekonomisnya dianggap habis dalam satu periode. Hal tersebut dapat terjadi karena pembiayaan atas sertifikasi halal nilainya tidak material jika dibandingkan dengan aset perusahaan.

Page 13 of 19 | Total Record : 187

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