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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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PERANCANGAN SISTEM INFORMASI PENJUALAN PADA PERUSAHAAN DAGANG BERBASIS KAS Hudzafidah, Khusnik
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 (888.52 KB) | DOI: 10.32528/jiai.v2i1.1424

Abstract

Abstrak: Penelitian ini bertujuan untuk merencanakan sistem informasi penjualan perusahaan dagang berbasis kas. Sistem tersebut berupa kumpuln data-data yang akan disatukan menjadi sebuah aplikasi penjualan. Aplikasi ini diharapkan dapat membantu pemilik perusahaan untuk mengelolah data-data transaksi penujualan dan pembelian menjadi sebuah informasi yang dapat digunakan untuk mengambil keputusan. Hasil dari aplikasi nantinya berupa laporan penjualan, laporan pembelian, dan laporan stock barang. Pemilik perusahaan tidak khawatir lagi akan kehabisan stock, karena data stock bisa dilihat sewaktu waktu dengan sangat mudah. Begitu juga tentang jumlah uangan yang masuk dari transaksi penjualan dan jumlah uang yang keluar dari transaksi pembelian. Penelitian ini hanya sebatas perencanaan, jadi masih belum berupa aplikasi yang langsung bisa di peraktikan. Kemudian juga dibatasi hanya transaksi-transaksi yang berbasis kas, karena diasumsikan perusahaan dagang kecil tidak melakukan penjualan secara kredit tetapi hanya dengan pembayaran tunai.Kata Kunci: Contex Diagram, DFD, ERD, Flow Chart, Sistem Informasi
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP RETURN SAHAM PADA PERUSAHAAN INDEKS LQ-45 YANG LISTED DI BURSA EFEK INDONESIA (BEI) Maharani, Astrid
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 (603.129 KB) | DOI: 10.32528/jiai.v2i2.1440

Abstract

Abstract: The aim of this study was examine the effect of stock return practice amonglisted high profile companies at Indonesia Stock Exchange. The factors being examined was Corporate Social Responsibility disclosure. CAR is used todetermine stock return. The study using 56 firm-years of LQ-45 companies listed in Indonesia Stock Exchange, with period between 2013-2014. The hypothesis was tested using linier regression. Both F-test dan t-test have also been used to test the significance of the study hypothesis. Linier regression showed that both partially and simultaneosly, Corporate Social Responsibility disclosure didn?t prove to have a significant influence on stock return.Keywords: Corporate Social Responsibility, Disclosure, LQ-45, Stock return
KONSEP OBJEKTIVITAS DALAM PEMBUATAN LAPORAN KEUANGAN (STUDI KASUS PADA HOME INDUSTRY UD. AR. PUTRA TAHUN 2016-2017) Yanuarmawan, Dion
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 (204.994 KB) | DOI: 10.32528/jiai.v3i1.1676

Abstract

The basic concept of accounting is a variety of concepts that can be standardized in delivering a neat and easy to understand financial statements. The basic concept of accounting is the concept of business entity and cost concept. The concept of cost determines that the property or services obtained must be recorded on the basis of actual costs, and the concept of cost itself is divided into two, namely the concept of measurement units and the concept of objectivity.This type of research is quantitative, used to study in depth about the application of basic concept of objectivity in recording financial statements in UD. AR PUTRA. Secondary data source used is transaction proof data at UD. AR PUTRA which covers the amount of purchase requirement during 2017 and sales data. Population in this research is financial report at UD. AR. PUTRA year 2017. The sample in this research is income statement of Year 2017 at UD. AR PUTRA.The results of the study obtained the details of the needs of 2017 Rp 85,888,333, sales details of 2017 Rp766.647.000, trial balance 2017 Rp 1,162,025,600, total general journal Rp 90.231.200, adjusting journal Rp 17.196.667.Keyword: Basic Concepts of Accounting, Financial Statements, Objectivity
ANALISA PENGELOLAAN MODAL KERJA GUNA MENILAI TINGKAT LIKUIDITAS PADA PT. HM SAMPOERNA Puspitasari, Dania
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 (338.198 KB) | DOI: 10.32528/jiai.v1i2.1693

Abstract

Perusahaan didirikan dengan tujuan meningkatkan nilai perusahaan sehingga dapat memberikan kemakmuran bagi pemilik atau para pemegang saham. Salah satu upaya untuk mencapai tujuannya. Perusahaan selalu berusaha memaksimalkan labanya?dan memenuhi kewajiban jangka pendeknya. Banyak faktor yang dapat memperngaruhi tingkat likuiditas perusahaan. Penelitian ini bertujuan dampak pengelolaan modal kerja?guna menilai tingkat likuiditas dengan rasio likuiditas pada PT.HM. Sampoerna.?Hasil penelitian menunjukan bahwa PT HM Sampoerna mempunyai likuiditas yang cukup. PT.HM Sampoerna dapat dikatakan baik dari segi likuiditasnya pada current rasio tergolong likuid karena di dukung oleh aktiva lancar. Pada perhitungan cash? ratio dan quick ratio juga menunjukkan likuiditas yang baik.Kata Kunci: Modal Kerja, Likuidita
BADAN PEMERIKSA KEUANGAN DAN KESEJAHTERAAN RAKYAT Martiana, Nina
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 (82.175 KB) | DOI: 10.32528/jiai.v3i2.1924

Abstract

Salah satu tujuan Negara Republik Indonesia adalah memajukan kesejahteraan umum. Badan Pemeriksa Keuangan (BPK) sebagai pemeriksa pengelolaan keuangan negara yang digunakan untuk mewujudkan kesejahteraan rakyat diharapkan dapat mendorong tercapainya tujuan negara tersebut. Artikel ini bertujuan untuk mendeskripsikan peran BPK dalam mewujudkan kesejahteraan rakyat. Artikel ini ditulis dengan menggunakan metode kualitatif interpretif dengan teknik studi literatur atau studi pustaka (Library Research) dan bertujuan untuk memperoleh pemahaman terkait peranan BPK dalam mewujudkan kesejahteraan rakyat. Hasil kajian menunjukkan bahwa BPK dapat berperan untuk mewujudkan kesejahteraan rakyat terutama melalui pemeriksaan kinerja yang memeriksa aspek ekonomi, efisiensi, dan/atau efektivitas dalam pengelolaan keuangan negara Kata Kunci: Badan Pemeriksa Keuangan, Kesejahteraan Rakyat, Pemeriksaan Kinerja
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN DENGAN SIZE DAN LEVERAGE RATIO SEBAGAI VARIABEL PEMODERASI Fitriya, Elok; Setyorini, Lilis
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 (95.551 KB) | 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
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) Zulkarnnaeni, Achmad Syahfrudin; Rizki, Novitasari Caesar
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 | Full PDF (23.222 KB) | DOI: 10.32528/jiai.v4i2.2637

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. Keywords:?????? Education, Business Scale, Accounting Training and Use of Accounting Information
PENGARUH KINERJA KEUANGAN BANK SYARIAH INDONESIA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CSR DISCLOSURE) BERDASARKAN SHARIAH ENTERPRISE THEORY (Studi Empiris Bank Syariah di Indonesia) Yulinartati, Yulinartati
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 (757.978 KB) | DOI: 10.32528/jiai.v1i1.600

Abstract

Perusahaan dengan keuntungan dan pertumbuhan yang tinggi akan mendapat banyak sorotan terutama dari investor. Agar sorotan tersebut mempunyai nilai lebih di mata investor maka perusahaan cenderung melakukan Tanggung Jawab Sosial (CSR). Hal yang sama dilakukan pada Bank Syariah. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas dan Pertumbuhan (Growth) Bank Syariah terhadap pengungkapan Tanggung Jawab Sosial (CSR Disclosure) menurut Shariah Enterprise Theory. Populasi dalam penelitian ini adalah Bank Umum Syariah menurut Statistik Perbankan Syariah (Islamic Banking Statistics) yang berjumlah 11. Sampel yang digunakan adalah 7 Bank Umum Syariah yang telah mempublikasikan annual report dan laporan keuangan selama periode 2010-2013. Instrumen pengukuran CSRI menggunakan SET (Shariah Enterprise Theory). Data berupa data sekunder dikumpulkan dengan metode dokumentasi. Teknik analisis data yang digunakan adalah dengan statistik deskriptif dan regresi linier berganda dengan bantuan program PASW Statistic 18.0.Hasil penelitian dengan menggunakan regresi linier berganda menunjukan bahwa variabel profitabilitas yang diukur dengan ROE (Return On Equity) (X1) berpengaruh positif signifikan terhadap CSR Disclosure sebesar 0,190, variabel Pertumbuhan (Growth) yang diukur dengan pertumbuhan aset (Assets Growth) (X2) berpengaruh positif signifikan terhadap CSR Disclosure sebesar 0,189. variabel Liabilitas yang diukur dengan Current Ratio (X3) berpengaruh positif signifikan terhadap CSR Disclosure sebesar 0,114. Untuk uji parsial (t) tingkat signifikansi 0,000 untuk variabel ROE 0,01 untuk variabel Assets Growth 0,10 untuk variabel Current Ratio 0,019 ,dan uji simultan (F) diperoleh tingkat signifikan 0,000. Kesimpulan dari penelitian ini adalah secara parsial Profitabilitas, pertumbuhan, dan liabilitas berpengaruh secara signifikan terhadap CSR Disclosure, dan secara simultan Profitabilitas dan Pertumbuhan (Growth), dan Liabilitasberpengaruh terhadap CSR Disclosure.Kata kunci : Profitabilitas, Pertumbuhan (Growth), Liabilitas (CR), Tanggung Jawan Sosial (CSR Disclosure), Shariah Enterprise Theory.
AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) Kamilia, Ibna; Pujiarti, Pujiarti
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 (545.655 KB) | DOI: 10.32528/jiai.v2i1.1420

Abstract

Abstract: This research shows that the importance of accountability in financial statements. The objectives to be achieved, namely to look on the side of the financial statements at the Baiturrahman mosque has been appropriate or not in accordance with the applicable standard. This research uses descriptive qualitative approach to Phenomenology. Phenomenology of approach used to understand in depth the activity to finance existing in the mosque of Baiturrahman Pakusari, Jember. These studies gain exposure of accountability both for their fellow human beings as well as accountability to God Almighty, in accordance with the understanding and the fact that in the natural by stewards. With regard to the financial statements, the mosque of Baiturrahman Pakusari, Jember still do not meet the financial statement components in accordance with PSAK Number 45. At the Baiturrahman Mosque just present the report simply because of limited human resources. So, researcher makes financial statements that comply with the PSAK Number 45 of document that researchers get. Keywords :?Accountability, Financial Statements, PSAK Number 45, The Phenomenology of Approach
PERLAKUAN AKUNTANSI PENGELOLAAN LIMBAH DALAM LAPORAN KEUANGAN PADA RUMAH SAKIT JEMBER KLINIK Yuliarti, Norita Citra
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 (444.518 KB) | DOI: 10.32528/jiai.v2i1.1425

Abstract

Abstract: The purpose of this study was to examine the method of recording financial statements Jember Clinic Hospital is already implementing environmental accounting system in terms of the allocation of the cos tof waste management with accounting theory existing environment. The data obtained in this study were obtained either through interviews, documentation and observation. Once all the required data or information collected in this study, then presented and analyzed with descriptive-qualitative manner. Data analysisis done by comparing the financial statements presented Jember Clinic Hospital with accounting theory existing environment.Keywords: Environmental Accounting, Hospitals, Waste Management Costs

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