cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rendy Mirwan Aspirandi
Contact Email
rendymirwanaspirandi@unmuhjember.ac.id
Phone
+6285859759988
Journal Mail Official
jia@unmuhjember.ac.id
Editorial Address
Jalan Karimata No. 49, Kecamatan Sumbersari, Kabupaten Jember, Jawa Timur, Indonesia
Location
Kab. jember,
Jawa timur
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
 13   14   15   16   17 
PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusmaniarti Yusmaniarti; Marini Marini; Ahmad Junaidi; Elsa Febiola
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8872

Abstract

This study aims to determine the effect of Company Size, Earnings Management and Good Corporate Governance as proxied by the size of the board of commissioners, institutional ownership and managerial ownership. Towards Firm Value (Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange). This study is a quantitative study with a population of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used the purposive sampling method and 39 samples were obtained from 13 manufacturing companies in the food and beverage sub-sector in the 2018-2020 observation period. The type of data is secondary data sourced from annual reports and financial reports of manufacturing companies in the food and beverage sub-sector. The study was conducted with a quantitative approach using data analysis techniques, namely multiple linear regression analysis and partial significant test (T test). The results showed that firm size (X1) 0.393 0.05 had no effect on firm value, earnings management (X2) 0.544 0.05 had no effect on firm value, proxy for board of commissioners size (X3) 0.5720.05 had no effect on firm value, proxy for institutional ownership (X4) 0.393 0.05 had no effect on firm value, and proxied managerial ownership ( X5) 0.942 0.05 has no effect on firm value.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN PERTUMBUHAN PENJUALAN Muhdin Muhdin; Sulaiman Sarmo; Iwan Kusuma Negara
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8669

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), environmental performance and sales growth on return on assets (a case study on manufacturing companies on the IDX in 2017-2019). This type of research is associative which aims to determine the relationship between two or more variables. The type of data used in this research is quantitative data. The research population is a manufacturing company listed on the Indonesia Stock Exchange and the sampling technique used is purposive sampling with a sample size of 57. Data processing uses multiple regression with the SPSS program. The results showed that GCG, environmental performance, sales growth simultaneously affect the return on assets. While partially the size of the board of directors and institutional ownership and sales growth variables have no effect on return on assets. The audit committee variable and environmental performance have an effect on return on assets, this implies that manufacturing companies in this global era, if oriented towards the environment, will increase profitability. In addition, the role of the audit committee is very important in managing the company to increase profitability. 
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA PADA DINAS SOSIAL KOTA MATARAM Osi Kusumawati Kusumawati; Animah Animah; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8581

Abstract

The purpose of this study is to analyze the effectiveness and efficiency of the anggaran belanja shipments at the Dinas Sosial Kota Mataram Tahun 2016-2020. Deskriptif research is the focus of this investigation. Observation and documentation are used to gather data. The results of the study show that the effectiveness of the Dinas Sosial Kota Mataram in the 2016-2020 period has met the criteria for effectiveness. Efficacy levels over the course of the time show that the execution of the mission was particularly efficient in the years 2016 and 2019. There are some anggaran that can be taken into consideration when implementing a software. A modest amount of censorship can improve the performance of a well-executed software. Incorporating the findings of this study could serve as a springboard for Dinas Sosial Kota Mataram to articulate their concerns about the efficiency and effectiveness of their belanja outreach efforts.
PENGARUH KOMPENSASI, LIGKUNGAN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA GURU TIDAK TETAP DI PAUD SE-KOTA MATARAM Nur Adni Fadilah Putri; Achmad Rasyad; Sutarno Sutarno; Imron Arifin
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8728

Abstract

Non-permanent teachers who work in Early Childhood Education institutions do not yet have an appropriate salary standard, especially in the Mataram city area. The existence of a good, harmonious and conducive work environment is one of the factors in determining performance. providing motivation is one of the references so that teachers can work optimally so as to achieve the targets imposed by the institution. This study aims to 1) determine the effect of compensation on the performance of precarious teachers in PAUD in Mataram, 2) determine the effect of the work environment on the performance of precarious teachers in PAUD in Mataram, 3) determine the effect of work motivation on the performance of precarious teachers. in PAUD in the city of Mataram. This type of research is quantitative associative with a sample of non-permanent teachers in PAUD spread across the city of Mataram. The data collection method used a survey through filling out a questionnaire on a google form with a Likert scale of 1-5 and data analysis using SmartPLS 3.0. The results of hypothesis testing found that all variables, namely compensation, work environment, and work motivation had a positive and significant effect on the performance of non-permanent teachers with P-Value values of 0.000, 0.000, and 0.008 where all values were 0.05. Thus, the higher the compensation, a good work environment, and high work motivation, the performance of non-permanent teachers in PAUD throughout the city of Mataram will also increase.
ANALISIS KELAYAKAN TARIF PDAM KABUPATEN LOMBOK TIMUR DENGAN PRINSIP FULL COST RECOVERY BERDASARKAN PERMENDAGRI NOMOR 21 TAHUN 2020 Gina Dwi Septariani Azhar; Animah Animah; Widia Astuti
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8436

Abstract

The aim of this research is to understand the results of drinking water eligibility using Break Even Point (BEP), Benefit Cost Ratio (BCR) analysis, and new water tariff calculation at Drinking Water Regional Industry (PDAM) Lombok Timur according to the Ministry of the Interior Rule (PERMENDAGRI) Number 21 2020 to achieve Full Cost Recovery principal. This research uses quantitative descriptive method with primary data through interviews and secondary obtained through documentation. The result of this research showed that East Lombok PDAM suffer loss due to water tariff that was not Full Cost Recovery. On Break Even Point (BEP) analysis calculation, it explained that East Lombok PDAM income and amount of water sold are lower than BEP value. Meanwhile, BCR value got 0,95 or less than 1. So, the water tariff at East Lombok PDAM is declared unfeasible based on analysis of break even point and benefit cost ratio. According to that, the way could be taken by East Lombok PDAM is make new tariffs adjustment policy. So, calculations based on PERMENDAGRI Number 21 2022 got new tariffs, which are: basic tariff Rp. 2.979, low tariff Rp. 2.228, and full tariff Rp. 4.082. Those tariffs are higher than previous East Lombok PDAM tariff.
PENGARUH SELF-EFFICACY, RELIGIUSITAS DAN INTERNAL LOCUS OF CONTROL TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN PROKRASTINASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Mahasiswa Perguruan Tinggi Swasta di Surabaya) Yoosita Aulia; Alberta Esti Handayani; Tasha Nanda Angelina
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8712

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan: (1) Pengaruh Self Efficacy terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (2) Pengaruh Religiusitas terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (3) Pengaruh Internal Locus of Control terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (4) Moderasi Prokrastinasi pada Pengaruh Self Efficacy terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (5) Moderasi Prokrastinasi pada Pengaruh Religiusitas terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (6) Moderasi Prokrastinasi pada Pengaruh Internal Locus of Control terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi. Penelitian ini menggunakan jenis data primer yang diperoleh dari penyebaran kuesioner online melalui google formulir. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel pada penelitian ini berjumlah 106 mahasiswa. Metode analisis untuk menguji hipotesis dalam penelitian ini adalah moderated regression analysis (MRA) dengan menggunakan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa: (1) Self Efficacy berpengaruh terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (2) Religiusitas berpengaruh terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (3) Internal Locus of Control berpengaruh terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (4) Prokrastinasi mampu memoderasi pengaruh Self Efficacy terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (5) Prokrastinasi mampu memoderasi pengaruh Religiusitas terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (6) Prokrastinasi mampu memoderasi pengaruh Internal Locus of Control terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi.
MODERASI PEMILIKAN MANAJERIAL PADA PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Alberta Esti Handayani; Yoosita Aulia; Melvie Paramitha
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.13676

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Metode purposive sampling adalah metode pengambilan sampel yang digunakan , dengan  metode ini diperoleh sampel 33 data perusahaan manufaktur sektor makanan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Analisis regresi linear berganda dan moderated regression analysis  (MRA) adalah teknik analisis data yang digunakan. Hasil penelitian ini menunjukkan bahwa perencanaan pajak berpengaruh terhadap manajemen laba, beban pajak tangguhan tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial mampu memoderasi perencanaan pajak terhadap  manajemen laba, dan kepemilikan manajerial tidak mampu memoderasi beban pajak tangguhan terhadap manajemen laba.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA MANAJERIAL INSPEKTORAT KABUPATEN PROBOLINGGO Tatik Amani; Joni Hendra; Kholili Arsat Sukaji; Nurul Izzah
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.13561

Abstract

Abstract : The aim of the research is to test and provide empirical evidence to what extent budgetary participation, organizational commitment and motivation affect the managerial performance of the inspectorate in Probolinggo Regency. Data collection used a questionnaire to all employees at the Inspectorate Office in Probolinggo Regency. The population and sample in this study used saturated sampling with a total of 37 respondents, namely all employees of class II, III and IV whose grouping consisted of two types, namely the male category and the female category. The research method is quantitative with data analysis using statistical procedures with validity, reliability, classical assumptions, multiple linear regression, coefficient of determination using SPSS aplication. The results of hypothesis testing of the independent variables, namely X1 (budget participation), X2 (organizational commitment) and X3 (motivation) in this study partially and simultaneously affect the dependent variable, namely variable Y (managerial performance) found in the Inspectorate of Probolinggo Regency with the result of determination is 67.2% independent variable. The test results indicate that there is a significant effect of the three independent variables on the dependent variable so that the Inspectorate Office in Probolinggo Regency should pay more attention to these variables in order to improve managerial performance and achieve organizational goals according to what has been set. Acknowledgments to all employees both class I, group II and group III who have helped and become respondents in this study. Keywords: Budget Participation, Organizational Commitment, Motivation and Managerial Performance. Abstrak : Tujuan penelitian yaitu menguji dan memberikan bukti empiris sampai dimana pengaruh persepsi anggaran, komitmen organisasi serta motivasi terhadap kinerja manajerial inspektorat di Kabupaten Probolinggo. Pengumpulan data menggunakan kuesioner kepada seluruh pegawai pada Kantor Inspektorat di Kabupaten Probolinggo. Populasi dan sampel dalam penelitian ini menggunakan sampling jenuh dengan jumlah responden 37 yaitu seluruh pegawai golongan II, III dan IV yang pengelompokannya terdiri dari dua jenis yaitu kategori laki-laki dan kategori perempuan. Metode penelitian yaitu kuantitatif dengan analisis data menggunakan prosedur statistik dengan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, koefisien determinasi dengan menggunakan aolikasi SPSS. Hasil uji hipotesis dari variabel bebas yaitu X1 (partisipasi anggaran), X2 (komitmen organiasi) dan X3 (motivasi) dalam penelitian ini berpengaruh secara parsial dan simultan terhadap variabel ikatan yaitu variabel Y (kinerja manajerial) yang terdapat di Inspektorat Kabupaten Probolinggo dengan hasil determinasi adalah 67,2% variabel bebas. Pada hasil uji tersebut menunjukkan adanya pengaruh ketiga variabel bebas signifikan terhadap variabel terikat sehingga sebaiknya Kantor Inspektorat di Kabupaten Probolinggo lebih memperhatikan variabel tersebut agar meningkatkan kinerja manajerial dan tujuan organisasi tercapai dengan baik sesuai yang ditetapkan. Ucapan terima kasih kepada seluruh pegawai baik golongan I, golongan II dan Golongan III yang telah membantu dan menjadi responden dalam penelitian ini. Kata Kunci: Partisipasi Anggaran, Komitmen Organisasi, Motivasi dan Kinerja Manajerial.
ANALISIS HUBUNGAN INDEKS HARGA SAHAM GLOBAL DENGAN INDEKS HARGA SAHAM GABUNGAN (IHSG) Adrianda Anwar; Animah Animah
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.14465

Abstract

This research aims to examine the relationship between global stock price indices (DJIA, SP 500, FTSE 100, CAC 40, DAX, Hangseng, Nikkei 225, SSEI, STI, ASX 200) with the JCI both jointly and partially. The sample used in this research is global index monthly data from January 2000 to December 2016 with 204 samples. The measurement tool used in this research is multiple linear regression analysis using Stata/SE Version 14.2. The research results show that together there is a relationship between the global stock price index and the JCI. Partially, the SP 500 index, the FTSE 100 index, the DAX index, the SSEI index, the STI index, and the ASX 200 index have a significant positive relationship with the JCI. Meanwhile, the DJIA index, CAC index, Hangseng index, and Nikkei 225 index have a significant negative relationship with the JCI. The contribution of the influence of the global stock price index to the JCI is 99.2%, the rest is influenced by other factors.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020) Sulaiman Sarmo; I Dewa Gde Bisma; Muhdin Muhdin
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.13470

Abstract

Peneliti tertarik untuk melakukan penelitian mengenai pengaruh profitabilitas terhadap Nilai perusahaan dengan CSR sebagai variable moderasi. Adapun keterbaruan dalam penelitian ini adalah dalam penelitian-penelitian sebelumnya, lebih banyak meneliti mengenai pengaruh variabel terhadap return on asset. Sementara dalam penelitian ini menguji pengaruh profitabilitas terhadap nilai dan ada variable moderasinya dan tahun penelitian dilaksanakan saat masa pandemic. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Data kuantitatif dalam penelitian ini yakni data laporan keuangan dan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020 dalam bentuk dokumentasi atau data sekunder. Dalam penelitian ini, data yang digunakan adalah laporan keuangan dan tahunan perusahaan. Data-data ini diperoleh peneliti dari www.idx.co.id dan www.sahamok.com. Populasi dalam penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dengan waktu penelitian yang berkisar dari tahun 2018-2020. Dimana jenis metode pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling yang disesuaikan berdasarkan kriteria-kriteria yang berjumlah 114 sampel. Analisis data dilakukan menggunakan statistic deskriptif. Analisis data dilakukan dengan berapa tahap yaitu menguji asumsi klasik. Uji asumsi klasik yang dilakukan yaitu: Uji normalitas, uji multikolonearitas, uji autokorelasi, dan uji heteroskedastisitas. Selanjutnya dilakukan analisis data menggunakan teknik regresi berganda untuk mengetahui seberapa besar pengaruh variabel–variabel yang diteliti. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan dan CSR mampu menjadi variable moderasi dari profitabilitas dan nilai perusahaan.  Olehkarena itu penelitian ini memberikan implikasi jika perusahaan meningkatkan nilainya, maka harus memperhatikan CSR karena sangat diperlukan oleh para stakeholder dimasa pandemic

Page 15 of 19 | Total Record : 187

 13   14   15   16   17 

Filter by Year

2016 2024


Reset
Filter By Issues
All Issue Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 4, No 2 (2019): JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 3, No 1 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) More Issue