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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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Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi, Pengalaman Informasi Terhadap Penggunaan informasi Akuntansi Pada Masjid Se Kota Mataram Animah Animah; Widia Astuti; D Tialurra Della Nabilla
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22128

Abstract

This research aims to examine the influence of education level, accounting knowledge and accounting information experience on the use of accounting information in Mosques in Mataram City. The Grand Theory used in this research is decision usefulness theory. The type of research used in this research is quantitative descriptive research. The data source obtained for this research is a primary data source by filling out a questionnaire distributed and filled in by the Mosque Management (Treasurer) in Mataram City. The research population was all mosques in Mataram City. Purposive sampling technique with criteria: mosques that manage funds from the community in the form of infaq, shadakah, zakat fitrah and zakat mal. The total of sampel was 50 mosques. The analytical tool used is multiple linear regression. The research results show that the variable experience in accounting influences the use of accounting information. Meanwhile, education level, accounting knowledge has no effect on the use of accounting information. Simultaneously the results show a fairly low influence, this is because the use of accounting information in a mosque is not mandatory. The implications of using accounting information should be a necessity in mosques.
DETERMINAN KUALITAS PELAPORAN KEUANGAN DAN KONSEKUENSI EKONOMINYA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING Riyanto Setiawan Suharsono; Achmad Syahfrudin Zulkarnnaeni; Ayu Widia Lestari; Pratiwi Dwi Libriana
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22141

Abstract

This study aims to examine the determinants of financial reporting quality and its economic consequences with Good Corporate Governance (GCG) as an intervening variable. This research is a quantitative study that analyzes the relationship between determinants of financial reporting quality and its economic consequences with GCG as an intervening variable. The sample in this research is 108 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique uses a purposive sampling technique. The data analysis technique used in this study is path analysis. The results of the study show that there is a direct influence of the Determinant Factors and GCG on the quality of financial reporting. The results also show that there is a direct effect of GCG on information asymmetry. The results also show that there is an indirect influence of the Determinant Factor on the quality of financial reporting through information asymmetry. The indirect effect of GCG on the quality of financial reporting through information asymmetry was not found in this study.
PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN PANGAN ISLAMI SEKTOR AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gardina Aulin Nuha; Juli Rima Afiani; Nindi Nadia Yurisma
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22144

Abstract

This study aims to analyze how the accounting treatment for biological asset in Islamic food agricultural company sector listed in the Indonesia Stock Exchange. This study is a cualitative study with descriptive analyse. The study data used secondary data in annual report of sample companies in 2020. The sample 8 companies with sampling technique using purposive sampling. The results of the first study indicate that the accounting recognition of biological assets is in accordance with PSAK 69, where the biological assets of most companies are recognized as current assets. The results of the second study indicate that the accounting measurement of biological assets is in accordance with PSAK 69, where the company's biological assets are recognized at fair value at the end of the financial reporting period. The results of the third study indicate that the disclosure of biological assets is in accordance with PSAK 69. The conclusion of the study is that the accounting treatment of companies in the Islamic food agriculture sector is in accordance with PSAK 69.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE Imansari, Lisa Cahyani; Miqdad, Muhammad; Wahyuni, Nining Ika
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22229

Abstract

This research aims to examine the influence of green accounting and environmental performance on financial performance. The research subjects are companies in the basic chemical industry sector listed on the Indonesia Stock Exchange for the years 2021-2022, totaling 66 samples of companies selected through purposive sampling techniques. Data sources were obtained from annual reports and PROPER ratings. The results of the research indicate that green accounting does not have an impact on the financial performance of companies, whereas environmental performance has a positive effect on the financial performance of companies. The findings conclude that the environmental costs reported in the company's annual reports are not perceived as an enhancement to the company's image, aimed at providing a positive response to stakeholders. The success of companies in environmental performance, as indicated by the PROPER rating, is considered a sign of the company's commitment to conducting its operational activities while safeguarding the environment. This commitment is positively received by stakeholders.
AKURASI MODEL DETEKSI FINANCIAL DISTRES PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BEI PERIODE 2017 - 2021 Purbolakseto, Hengky Veru; Rudianto, Nur Ahmad Ricky; Sari, Apricilla Herdiana
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22621

Abstract

Penelitian ini bertujuan untuk mengetahui hasil prediksi financial distress perusahaan dengan menggunakan model Springate, Zmijewski dan Grover. Serta untuk mengetahui model prediksi mana yang paling akurat diantara model Springate, Zmijewski dan Grover dalam memprediksi financial distress pada perusahaan yang menjadi sampel pada penelitian ini.Populasi dalam penelitian ini adalah perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang dihasilkan 43 sampel perusahaan. Data dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini merupakan penelitian kuantitatif deskriptif.Berdasarkan hasil penelitian ini menunjukkan bahwa model Springate, Zmijewski dan Grover dapat memprediksi financial distress yang terjadi pada keseluruhan sampel yang digunakan dalam penelitian ini dengan dinyatakan sehat atau mengalami financial distress. Serta didapatkan hasil bahwa model Grover adalah model yang paling akurat dengan tingkat akurasi paling tinggi, yaitu 100 persen. Disusul oleh model Zmijewski dengan akurasi sebesar 91 persen, serta model prediksi terendah dihasilkan model Springate dengan akurasi 77 persen.
KEMAMPUAN USAHA DAN PEMANFAATAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEBERHASILAN USAHA AYAM GEPREK DI KOTA MATARAM Animah, Animah; Astuti, Widia; Nabila, Dende Tialurra Della
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22402

Abstract

This research aims to empirically test the influence of business capabilities and the use of information technology to achieve success in the Geprek Chicken business in Mataram City. The population in this study is 141 culinary MSMEs that have registered with the go food service and use chicken meat as their processed product. The sample used was 72 MSMEs which were determined based on the sampling technique, namely purposive sampling. The analysis technique used in this research is the SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis technique. The results of this research show that business capabilities and information technology influence business success. The implications for MSMEs are that by using information technology and balancing it with the ability to manage the business, it will increase business success. Future researchers can add the variables of continuous improvement and financial literacy.
Strategi Kebijakan Dividen: Menelusuri Peran Insider Ownership, Free Cash Flow, Dan Leverage Dalam Perbankan Konvensional Indonesia Farizzadona, Fransisca; Wardana, Ditya
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22369

Abstract

Meneliti pengaruh insider ownership, free cash flow, dan leverage terhadap kebijakan dividen pada studi kasus perusahaan sektor perbankan konvensional yang terdaftar di Bursa Efek Indonesia merupakan tujuan dari penelitian ini. Populasi penelitian terdiri dari 46 perusahaan sektor perbankan konvensional yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Sampel penelitian terdiri dari 12 sampel, dan teknik pengambilan sampel yang digunakan adalah purposive sampling. Jenis data yang digunakan adalah data kuantitatif yang berasal dari laporan keuangan. Teknik analisis data yang digunakan adalah uji determinasi, analisis regresi linier berganda, uji asumsi klasik, dan uji hipotesis parsial dengan uji T. Hasil penelitian dan analisis menunjukkan bahwa meskipun rasio insider ownership tidak berpengaruh terhadap kebijakan dividen, namun rasio free cash flow dan leverage berpengaruh positif terhadap kebijakan dividen.
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PROPERTI AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2020-2022 Mulyani, Putri Maulida Sri
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22289

Abstract

penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh anatara variabel independent terhadap variabel dependen yaitu return on asset, return of equity dan debt equity ratio terhadap harga saham property and real estase yang terdaftar di bursa efek Indonesia pada tahun 2020-2022Penentuan sampel pada penelitian ini menggunakan motode purposive sampling. Sampel yang memiliki kesesuaian kriteria diperoleh sebanyak 10 perusahaan selama periode pengamatan 2020-2022, jadi jumlah akhir yaitu 30 (10 x 3). Kemudian data yang diperoleh dianalisis dengan menggunakan model analisis regresi data panel dengan aplikasi EViews 12.Hasil penelitian menunjukan bahwa return on asset berpengaruh positif terhadap harga saham. Return of equity berpengaruh positif terhadap harga saham. Debt equity ratio berpengaruh positif terhadap harga saham. Sedangkan secara return on asset, return of equity dan debt equity ratio berpengaruh positif terhadap harga saham
KONSEKUENSI PENILAIAN PERUSAHAAN: STUDI EMPIRIS DAMPAK KINERJA KEUANGAN PADA PERUSAHAAN TAMBANG DI BEI Asni, Nur; Lestari, Kurnia Cahya
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22498

Abstract

This study aims to determine how stock prices represent the company's valuation as a consequence of the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX). The research design used is quantitative research using secondary data obtained from the company's annual publication report and other reports relevant to this study. Annual publication reports can be accessed both on the Indonesia Stock Exchange website (https://www.idx.co.id/) and on the official website of each company. Population data of public mining companies is obtained through the Osiris database. Based on the search results, it is known that the number of public mining companies on the IDX is 30 companies. Furthermore, the number of companies that can be analyzed is 20, considering that all the required data is available in the 2019-2022 period. The data analysis used is panel data regression analysis using the Stata 13 application. The panel data test results show that ROA and working capital have a positive and significant effect on stock prices, while company growth has no impact on stock prices. The results of this study provide theoretical implications related to positive signals from investors on the company's ability to generate profits and efficient working capital management for the benefit of investors and other parties related to the company
THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE AND AUDIT OPINION ON AUDIT REPORT LAG REGISTERED IN BANKING COMPANIES FOR THE 2019-2021 PERIOD Suryanti, Dwi; Alliyah, Siti
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22513

Abstract

The interval between the financial report and the audit report is termed "audit report lag," and it measures how long an auditor takes to perform an audit. How long it takes the auditor to analyse the company's financial records may influence several decisions. To be useful, financial reports must be delivered quickly and accurately. This study examines 2019–2021 banking industry audit committee makeup, business size, and audit opinion delay correlations. The independent variables are audit committee, firm size, and audit opinion, and the dependent variable is audit report latency. Population includes all 2019–2021 Indonesia Stock Exchange (BEI) banks and financial institutions. The study used documentation and purposeful sampling to gather data. Data is analysed using multiple linear regression. The study indicated that audit committee, audit opinion, and business scale had small but noticeable negative effects on audit report lag. Audit opinion had a small but significant beneficial effect, while firm size had a huge negative effect.

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