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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 179 Documents
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PENGARUH KARAKTERISTIK USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING Ernawati, Dwi
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 | Full PDF (432.295 KB) | DOI: 10.32528/jiai.v2i1.1423

Abstract

Abstract: Accounting information needed by management to plan the company's activities in the future, especially at the stage of analyzing the consequences of each alternative measures used in decision-making, allowing choosing the best among alternative actions considered. The reality today is not a bit of Small and Medium Enterprises (SMEs) who do not understand, prepare or use of accounting information. Many factors affect the use of accounting information on SMEs one of which is the knowledge of accounting owner / manager and the age of the business. There are also environmental factors are not sure that can strengthen or weaken the influence of these factors. The purpose of this study was to analyze the influence of accounting knowledge and business life of the use of accounting information moderated by factors of environmental uncertainty. Population and sample in this penelirtian is SMEs who register their business at the Department of Trade and Industry Jember 2015. The sampling technique is simple random sampling method as many as 73 pieces. Data collection method is by distributing questionnaires to the respondents. The results show that knowledge of business accounting and age affect the use of accounting information, while environmental uncertainties not found moderating effect of accounting knowledge and business life of the use of accounting information.Keywords: Accounting Information, Environmental Uncertainty, SMEs,
KETIKA KOMPENSASI MANAJEMEN BERPERAN DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMEDIASI Aspirandi, Rendy Mirwan
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 | Full PDF (602.957 KB) | DOI: 10.32528/jiai.v2i2.1439

Abstract

Abstract: This study examines the effect of management compensation on firm value. In addition, this study also examines the role of mediation of financial performance on the effect of management compensation on firm value. Analytical technique using PLS (Partial Least Square). The research population is a manufacturing sector company listed on the Indonesia Stock Exchange in 2010-2014. The results show some findings. First, an increase in management compensation will also increase the firm value. Second, financial performance acts as a mediator of the influence of management compensation on firm value. The type of mediation of financial performance is partial mediation.Keywords: Management Compensation, Financial Performance, and Firm Value
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN AUDITOR BADAN PEMERIKSA KEUANGAN ATAS PERILAKU MENYIMPANG DALAM AUDIT Martiana, Nina; Masitoh, Dewi
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 | Full PDF (193.177 KB) | DOI: 10.32528/jiai.v3i1.1675

Abstract

Kualitas audit dipengaruhi oleh beberapa faktor, salah satunya adalah faktor perilaku menyimpang dalam audit. Menurunnya kualitas audit ini akan berdampak pada ketidakpuasan pengguna jasa audit, yang pada akhirnya akan menyebabkan terkikisnya tingkat kepercayaan masyarakat terhadap profesi audit. Perilaku Menyimpang dalam Audit juga terjadi pada auditor Badan Pemeriksa Keuangan (BPK) yang berwenang memeriksa Keuangan Negara. Sebagaimana diberitakan dalam kompas.com (2017), menurut Indonesian Corruption Watch (ICW), dalam kurun 2005 - 2017 sedikitnya terdapat 6 kasus suap yang melibatkan 23 auditor/pejabat/Staff BPK. Kasus-kasus tersebut tentu saja mengikis kepercayaan masyarakat terhadap BPK.Artikel ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penerimaan auditor Badan Pemeriksa Keuangan atas Perilaku Menyimpang dalam Audit berdasarkan bukti empiris yang diperoleh. Penelitian dilakukan dengan menggunakan metode kualitatif intrepretif dengan teknik studi literatur atau studi pustaka (Library Research) berupa pencarian fakta dengan interpretasi yang tepat. Sumber yang digunakan dalam penulisan artikel ini terutama berasal dari laporan hasil penelitian terdahulu.Penelitian ini menyimpulkan bahwa (1) Dari dua belas faktor yang telah diteliti oleh beberapa peneliti diketahui terdapat sebelas faktor-faktor yang berpengaruh terhadap penerimaan auditor BPK atas Perilaku Menyimpang dalam Audit, yaitu locus of control eksternal tekanan waktu, komitmen profesional, komitmen organisasi, risiko audit, personal, etika, kinerja, kecerdasan ESQ, locus of control, sifat machiavellian; (2) Faktor yang tidak berpengaruh adalah locus of control internal; (3) Empat faktor yang dinyatakan berpengaruh setidaknya oleh dua penelitian, yaitu locus of control eksternal, tekanan waktu, dan komitmen profesional, dan locus of control.?Kata Kunci: BPK, Locus of Control, Komitmen Profesional, Perilaku Menyimpang dalam Audit?
PENGELOLAAN ALOKASI DANA DESA KEPANJEN KECAMATAN GUMUKMAS JEMBER TAHUN ANGGARAN 2016 Icawati, Chichi Nani
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 | Full PDF (203.368 KB) | DOI: 10.32528/jiai.v3i1.1680

Abstract

This study focuses on the implementation of management systems carried?out by the implementing teams established in each village. The implementation of accountability principle of the management of the allocation of village funds starts from the planning stage, the implementation of all activities and post activities so that the management of the allocation of village funds is expected to be accountable. This reseacrch is expected to be useful for Jember district government, especially Kepanjen village Gumukmas in an effort to improve accountability of management of fund allocation of village. This research was conducted in the village of Kepanjen Gumukmas Sub district in fiscal year 2016. Data collection methods used in this research are literature study and field study. Then the results of the study are analyzed through descriptive analysis method where this method which aims to collect, arrage, present and analyze the data so that can be obtained a clear picture of the object in the perusal. The data used in this study are primary data and secondary data with research subjects consisting of village government Kepanjen Gumukmas district. Based on the results of research, stage, planning can be seen from the meeting held by the executive team of the allocation of village funds is still less effective, where in the community participation meeting activities are still very low, due to lack of transparency of information submitted to the village community Kepanjen. Keywords: Accountability, Allocation of village funds, Part
KEPUTUSAN INVESTASI PEMILIK MODAL HOTEL BERBINTANG (Studi Kasus pada PT.”X” Pemilik Hotel “Y” Jember) Yuwono, Chandra Setiawan Tri
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 | Full PDF (564.119 KB) | DOI: 10.32528/jiai.v1i2.1692

Abstract

Based on the growth rate of the hotel that indicated the level actual disbursement of credit showed a positive increase. The compositional in the Gross Regional Domestic Product (GRDP) shows an arrangement of the hotel GRDP lower?than the Wholesale & Retail GRDP, as well as the Restaurant GRDP. The occupancy rate of tourists, both foreign and domestic showed a significant decrease each year. With that data PT. "X" made the decision to investment at the hotel "Y" with category four-star.This raises a question how the rational reasons PT. "X" to make investment decisions at the hotel "Y" with a four-star category. This study uses qualitative research methods with intensive interviews to the management of PT. "X" and do the triangulation analysis to data obtained. The results of this study concluded that the PT. "X" is a type of reasonable investor according to Lin (2015) and according Natapura (2009) concluded that PT. "X" is a type of rational investors.Keywords: Behavioral Finance, Investor Type, Investmen
KINERJA SEKTOR PUBLIK DAN PENGUKURANNYA Hartanto, Sugeng
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 | Full PDF (261.632 KB) | DOI: 10.32528/jiai.v3i2.1934

Abstract

This study seeks to uncover various aspects contained in organizational performance, how the organization can be better and what factors influence it. In the study of theories from previous studies as revealed by Mahsun (2006) and Wibowo (2008) performance is a goal achievement. Then Pasolong (2010) argues that performance can be seen from two sides, namely individuals (employees) as well as from the organization. Some researchers state that organizational performance depends on individual performance, if the performance of each employee is good it will have a good impact on organizational performance. But the statement still cannot answer the aspects contained in the organization that can directly influence the achievement of organizational results. This study seeks to reveal what aspects can trigger organizational achievement in accordance with its objectives and how researchers see that it is an indicator that triggers good organizational performance that can be seen in terms of measurement. Keywords : Employee Performance, Organizational Performance, Performance Measurement, Public Sector
FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI MEMBAYAR ZAKAT PADA LAZISMU KABUPATEN JEMBER Fiel Afroh, Ibna Kamilia; Sartika, Aprilia
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 | Full PDF (126.616 KB) | 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
ISLAMIC CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN BANK SYARIAH DI INDONESIA Nastiti, Ari Sita
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 | Full PDF (466.61 KB) | 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
Audit Kinerja Sektor Publik dan Pengawasan Fungsional Terhadap Akuntabilitas Publik Pada Satuan Kerja Perangkat Daerah di Pemerintah Kota Bondowoso Susbiyani, Arik
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 | Full PDF (721.9 KB) | DOI: 10.32528/jiai.v1i1.599

Abstract

This? study? aimed? to? examine:? 1)? The effect of performance audit? to? support? public? accountability? on? Bondowoso ?government 2) The? effect? of? functional ?supervision? to? support? public? accountability? on? Bondowoso ?government. This type of research that is classified as causative research. The population in this study is SKPD Bondowoso. The selection of the sample with total sampling method. The data used in this study in the form of primary data. Data collection techniques with survey techniques by distributing questionnaires to each head and the entire head of the SKPD.The research proves that? performance of audit and functional Supervision significant and positive impact on public accountability. In? this study?? suggested:? 1)? For? a functional? regulatory authorities? in order to? continue to? perform its role? in overseeing the optimal and better? . 2) In the next study? can add variables that affect other Public Accountability such as eksternal control, and supervision of DPRD, Audit performance and Auditor independency .Keywords: performance audit, functional supervision, public accountability
INDEPENDENSI AKUNTAN PUBLIK DAN PIHAK TERASOSIASI Aripoerwo, Rizal
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 | Full PDF (484.389 KB) | DOI: 10.32528/jiai.v1i1.605

Abstract

Abstrak: Independensi Akuntan Publik dan Pihak Terasosiasi. Tujuan dari penelitian ini adalah untuk memahami bagaimana akuntan publik dan pihak terasosiasi memaknai independensinya sesuai dengan perannya di bisnis jasa audit. Isu penelitian adalah adanya skandal pelaporan keuangan yang disebabkan tidak dilaksanakannya independensi oleh akuntan publik dan pihak terasosiasi. Hasil penelitian pertama adanya pemahaman bahwa independensi dapat dinisbatkan sebagai sikap pragmatis akuntan publik dan pihak terasosiasi dalam menjalankan bisnis jasa audit. Kedua, independensi merupakan jiwa yang terasing dalam diri akuntan publik dan pihak terasosiasi.Kata kunci: Independensi, pragmatis, terasing?

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