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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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ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL SAHAM-SAHAM LQ 45 YANG LISTED DI BURSA EFEK INDONESIA (BEI) (Periode Februari 2013-Juli2015) Santoso, Budi
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 (766.325 KB) | DOI: 10.32528/jiai.v1i2.1690

Abstract

This research had evaluated from stock performance of Optimal Portfolio Shares by using a single index. The results of research indicate that there are 27 members of the sample stocks, the result 18 stocks included in the candidate and 9 stocks that do not fit candidate optimal portfolio with a value of excess return to beta (ERB) value greater than the cut-off-point (C *) of 0.01329. From the results of different test hypotheses can be concluded that there are significant differences between return and risk of the stock 18 candidates and non-candidates 9 stock portfolio with significant value below 0.00 alpha (?) of 0.5. Keywords: Single Index Model, Optimal Portfolio Candidate, Expected Return, Variance, Beta, Systematic Risk, Unsystematic Risk, Excess returns to beta, Cut-off
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERBANKAN SYARIAH DI INDONESIA: STRATEGI ATAU SOSIAL? Maharani, Astrid
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 (546.247 KB) | DOI: 10.32528/jiai.v1i2.1695

Abstract

The development of Islamic banking in Indonesia is also accompanied by the development of one of the issues which arise that disclosure of CSR activities in Islamic?banking. The magnitude of the expectations of the stakeholders and the public rushes to Islamic banking and CSR disclosure in their annual reports, although there is no standard in Indonesia, which standardize the disclosure of CSR in Islamic banking. Islamic banking CSR disclosure, this is an Islamic banking efforts to improve accountability, transparency, and maintaining partnerships with stakeholders, so that later it is what motivates the Islamic banking to make ?best effort? for the CSR disclosure and not just because of what would be obtained by islamic banks after revealing CSR.Keywords: CSR Activities, CSR Disclosure, Islamic Banking, Mo
EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA Sari, Ayu Desita
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 (270.848 KB) | DOI: 10.32528/jiai.v3i2.1931

Abstract

This study was conducted to find out how the mechanism of recording, administration and reporting of state property through the SIMAK-BMN application designed by the financial accounting system application team under the treasury system directorate of the finance department in an effort to realize BMN Report transparency and accountability. The method used in this study is descriptive qualitative approach to literature study through government regulations, scientific books, scientific journals and articles on the internet. From the overall analysis of the literature carried out it can be concluded that with the SIMAK-BMN Application the recording of fixed assets is more patterned or systematic, and makes it easier to produce BMN reports. Keywords: Recording, Administration, Reporting, SIMAK-BMN, Transparency, and Accountability
GOVERNANSI KORPORAT DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERBUKA DI INDONESIA Nanggala, Ardhya Yudistira Adi
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 (279.72 KB) | DOI: 10.32528/jiai.v4i2.2659

Abstract

This study aims to determine and analyze the effect of corporate governance mechanisms on laboratory management. The governance mechanisms tested are institutional ownership, managerial ownership, the proportion of independent commissioners, the number of commissioners, and the audit committee. Population of this study is manufacturing companies listed on the Stock Exchange from 2015-2017. Sampling was done by purposive sampling method. Research data could be obtained from www.idx.co.id. Based on the results of the study concluded that the corporate governance mechanism consisting of managerial ownership, institutional ownership, the proportion of independent commissioners, the size of the board of commissioners, and the existence of an audit committee had no effect on earnings management
MENUJU TIGA DEKADE PERKEMBANGAN PERBANKAN SYARIAH DI INDONESIA Nastiti, Ari Sita; Firdaus, Agung Ivan
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 (680.469 KB) | DOI: 10.32528/jiai.v4i2.2660

Abstract

Perbankan syariah di Indonesia telah berkembang hampir mencapai tiga dekade sejak beroperasinya Bank Muamalat Indonesia, sebagai bank syariah pertama di Indonesia. Perkembangan industri perbankan syariah telah membuahkan berbagai prestasi, dari makin banyaknya produk dan layanan, hingga berkembangnya infrastruktur yang mendukung keuangan syariah. Namun demikian, pertumbuhan perbankan syariah belum dapat mengimbangi pertumbuhan perbankan konvensional. Hal ini dapat dilihat dari pangsa pasar (market share) perbankan syariah yang secara keseluruhan masih mencapai rata-rata 5% dari seluruh aset perbankan nasional. Oleh karenanya penelitian ini bertujuan untuk mengkaji perkembangan industri perbankan syariah dalam tiga dasawarsa terakhir. Hasil penelitian ini diharapkan dapat memberikan wawasan mengenai perkembangan bank syariah di Indonesia serta mampu memunculkan gagasan untuk memajukan perekonomian syariah lebih baik ke depan guna terwujudnya Indonesia sebagai pusat keuangan syariah dunia. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik studi literatur atau studi pustaka (Library Research). Hasil dari penelitian ini memperlihatkan bahwa selama tiga dekade terakhir, bank syariah di Indonesia mengalami berbagai kejadian-kejadian ekonomi yang mempengaruhi perkembangannya. Oleh karenanya, industri perbankan syariah dituntut untuk memiliki daya tahan agar mampu menghadapi perubahan dan ketidakpastian
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Koeshardjono, R. Hery; Priantono, Seger; Amani, Tatik
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 (576.445 KB) | DOI: 10.32528/jiai.v4i2.2661

Abstract

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH SENTRA PENGRAJIN BAMBU PADA UKM WAHANA BAMBU WILLIS GUNUNG SARI LOMBOK BARAT Cinthya, Luh Nyoman; Larasanty, Larasanty; Animah, Animah; Isnawati, Isnawati
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 (426.507 KB) | DOI: 10.32528/jiai.v4i2.2657

Abstract

The aim of this study was to determine (1) Calculation of the goods manufactured cost at SMEs, (2) Calculation of the goods manufactured cost based on full costing methods at SMEs ds manufactured cost supposed to be based on activity based costing system at SMEs,(3) Calculation of the goo and (4) Comparison of the goods manufactured cost based on SMEs calculation, full costing methods, and activity based costing system. This was a case study research at ?Wahana Bambu Wilis? located in Dasan Bara Hamlet, Taman Sari Village. The study results showed that the goods production cost per unit based on SMEs calculation was IDR 4,043,000 for bamboo berugak, IDR 683,226 for chair, IDR 300,246 for lazy cots, IDR 238,040 for shelves, and IDR 125,500 for bedek. Based on full costing methods, the calculation results was IDR 4,047,473 for bamboo berugak, IDR 699,165 for chair, IDR 316,271 for lazy cots, IDR 253,979 for shelves, and IDR 142,552 for bedek. Whereas with activity based costing system calculation cost of goods manufactured per unit was IDR 4,103,175 for bamboo berugak, IDR 709,598 for chair, IDR 302,759 for lazy cots, IDR 200,132 for shelves, and IDR 117,716 for bedek. The cost of goods manufactured calculated by SMEs was lower than the full costing methods. When compared with the activity based costing, there was an undercosting for SMEs, whereas the cost of goods manufactured was lower than activity based costing for bamboo berugak, chair and lazy cots with cost difference amounting IDR 60,175; IDR 26,372 and IDR 2,513. Cost of goods manufactured for shelves and bedek based on SMEs calculation was higher than activity based costing system that results on overcosting with cost difference amounting IDR 37,908 and IDR 7,784.
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 (351.089 KB) | 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.
DETERMINAN BESARAN BEDA TEMPORER BEBAN PAJAK TERHADAP PRAKTEK INCOME SMOOTHING Probowulan, Diyah
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 (364.316 KB) | DOI: 10.32528/jiai.v4i2.2658

Abstract

The differences between the accounting principles of taxation rules require managers to make two types of income statement. Commercial income statement prepared on Financial Accounting Standards, while fiscal income statement is based on the tax regulations. The difference between profit before tax and taxable income caused by the differences between the concepts of tax accounting in the recognition of income and expenses. In the context of income tax accounting, these differences result in two different types (temporary / timing differences) and difference remain (permanent differences). Statement of Financial Accounting Standards (SFAS) No. 46, Accounting for Income Taxes. Several studies have described that the amount of temporary differences in the tax burden of the deferred tax assets can be an instrument of earnings management (Miller & Skinner, 1998; Chao, et al., 2004; Frank & Rego, 2006; and Schrand & Wong, 2003). The amount of the tax burden in the deferred tax asset can affect operating profits run; and in SFAS No. 109 are described on the company, earnings in future periods as a whole, which it includes subjectivity is considered. The result, in the research: non-deductible expense does not affect the practice of high and low income smothing and deductible expense does not result in a change in company practices income smothing.
PEMBIAYAAN EMAS IB HASANAH DAN GADAI EMAS BERDASARKAN PSAK 107 DAN PSAK 102 DI BANK BNI SYARIAH JEMBER Probowulan, Diyah; Kurniawan, Andrian
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.v5i1.3353

Abstract

Increasing number of public interest to Islamic banking, Islamic banking requires an accounting standard that differ from conventional banking. Since the Islamic and conventional banking have differences. Islamic banking products and schemes accounting framework requires a thorough transaction to the appropriate accounting measurement produces a rich and allow them to communicate information in a timely manner and reduce the differences in accounting treatment between Islamic banks to one another. Oversight for the accounting treatment of mortgage financing products gold and gold financing Hasanah iB needed, so people will be more convinced that Islamic principles used by the banks. The accounting treatment of gold mortgage products governed by SFAS 107 while the gold financing products iB Hasanah governed by SFAS 102.This study includes a qualitative descriptive study. Data collection was conducted by the author with interviews of employees BNI Syariah branches Jember and use the data in the form of accounting guidelines and ijara and murabaha accounting treatment applied to the mortgage financing products gold and gold financing.The results showed that overall PT Bank BNI Syariah has been running the right and use the accounting guidance of SFAS 107 and SFAS 102 on the scheme for the accounting treatment of transactions and mortgage financing products gold and gold financing iB Hasanah.

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