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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 OPINI AUDIT, REPUTASI AUDITOR DAN AUDIT DELAY TERHADAP MINAT INVESTASI Yulianto, Agam; Noegroho, Yefta Andi Kos
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.v5i1.3354

Abstract

This study aims to look at the effect of Audit Opinion, Auditor Reputation and Audit Delay on investment interests, especially among students. This study will use primary data obtained through a questionnaire distributed directly to respondents during face-to-face capital market school courses and also through Google forms distributed via email to respondents who did not attend capital market school courses in the even semester of the 2019 school year / 2020 as a research instrument. Data collected through the questionnaire will then be processed using quantitative methods. The population in this study are active students who have already or are investing. Of the total population that matches the predetermined criteria, 100 data will be taken as samples to be processed. The collected data will be analyzed using the multiple linear regression method with the help of the Statistical Package for the Social Sciences application. Before the data was processed, the validity and reliability of the questionnaire was tested and also the classic assumption test to see the effect of the three independent variables on investment interest as the dependent variable used in this study. The results of this study indicate that the Auditor's Reputation does not influence the students' interest to invest. While the Audit Opinion and Audit Delay examined in this study have an influence on student investment interests.
PENGARUH PENGETAHUAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Sutjahyani, Dewi
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.v5i1.3355

Abstract

Public Accountant Office is a business entity that has obtained permission from the Minister of Finance as a container for public accountants to give his services. Given the increasing importance of reliable financial statements, the company requires an independent auditor to audit its financial statements. Financial statements that have been audited by an independent party also give the company the opportunity to go public.The purpose of research is to be achieved according to the formulation of problems that have been shown above to know, analyzing the factors that affect the audit of Judgment in Public Accountant Office in Surabaya. The research took 5 Public Accountant Office and the respondents numbered 31 respondents from a total of 5 Public Accountant Office  in Surabaya. In this research secondary data is a questionnaire, secondary data used 31 questionnaires. The type of research to be used is using quantitative research methods by method. The analytical technique used is the analysis used by the analysis method of Partial Least Squares (PLS). Partial Least Squares (PLS) One of the software used to run the analysis PLS is SmartPLS. The hypothesis testing formulated in this study is using SmartPLS version 3.2.8 for Windows software Help. The tests conducted in this study consisted of an evaluation of the outer model (measurement model) and an evaluation of inner models (structural models).In the findings of the analysis using the evaluation of the outer model (measurement model) and evaluation of inner models (structural models) that simultaneously answered the hypothesis by concluding that, the knowledge variables (X1), Experience (X2), the complexity of the task ( X3) professionalism (X4) positively affects the audit judgment (Y), with a statistical value of T 1.709 for (X1); 1.593, to (X2); 0.388 for (X3); and 1.261 for (X4). While the original value of the sample, namely 0.326 for (X1); 0, 355for (X2); 0.062 for (X3); 0, 259 (X4) which means positive effect on the audit quality Judgment (Y). 
PERLAKUAN AKUNTANSI SERTIFIKASI HALAL DALAM LAPORAN KEUANGAN: BIAYA ATAU BEBAN? Nuha, Gardina Aulin; Rustiyanti, Desy
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.v5i1.3356

Abstract

Tujuan Penelitian ini adalah untuk mengetahui perlakuan akuntansi sertifikasi halal dalam laporan keuangan. Perlakuan akuntansi sertifikasi halal dapat diakui sebagai biaya atau beban, dimana keduanya memiliki dampak yang berbeda pada laporan keuangan. Pengujian dilakukan dengan melakukan analisis laporan keuangan untuk mengetahui perlakuan akuntansi sertifikasi halal oleh perusahaan sampel. Sampel penelitian yang digunakan adalah 12 perusahaan makanan dan minuman yang telah listing di Bursa Efek Indonesia (BEI) di tahun 2017. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas sertifikasi halal untuk 12 sampel penelitian dicatat sebagai beban. Perlakuan sertifikasi sebagai beban berarti masa manfaat ekonomisnya dianggap habis dalam satu periode. Hal tersebut dapat terjadi karena pembiayaan atas sertifikasi halal nilainya tidak material jika dibandingkan dengan aset perusahaan.
DOES WOMEN PARTICIPATION ON BOARDS IS ENOUGH TO IMPROVE THE FIRM PERFORMANCE? Zulfikar, Muhammad Harddisk Bintang; Fitriana, Vita Elisa
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.v5i1.3351

Abstract

This research aims to examine the impact of women participation in theboards of director (BOD) on the performance of the firms. Whether the presence ofwomen in BOD could make the performance of the firms become better or worse.Furthermore, the present study also wants to fills the gaps in the extant literature byexamining the moderating effect of working experience in the relationship betweenwomen participation in BOD and firm performance. This research is a secondary dataanalysis which is using 280 service companies listed on Indonesia Stock Exchange(IDX) for the year 2014-2017 as its sample. This research use multiple linearregression. The result shows that working experience of the women boards is positivelyinfluence the relationship of women participation on boards with the firm performance.This result is expected can make the stakeholder of organization aware of the benefithaving more gender diverse boards.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SISTEM INFORMASI AKUNTANSI PADA DIRA SHOPPING CENTRE DI JEMBER Tutut Winarsih; Hamzah Fansuri Jusuf; Lia Rachmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5825

Abstract

ABSTRACTThis study aims to analyze the factors that influence the implementation of the accounting information system at CV. DIRA GROUP in Jember. The objects of research include Dira Shopping Center Ambulu, Dira Shopping Center Balung, and Dira Shoppng Center Kencong.The population in this study were employees who worked at the Dira Shopping Center in Jember. This research method used validity and reliability tests. The classic assumption test which consists of a normality test and a multicolonierity test. Multiple linear regression analysis and determination test.Hypothesis testing is simultaneous test (f test) and partial test (t test). The results showed that user involvement, personal technical skills, top management support, formalization of system development, training and education had a positive effect on the performance of the accounting information system. This shows that if user involvement, personal technical skills, top management support, formalization of systemdevelopment, training and education greatly support the performance of the accountinginformation system to work optimally.Keywords: User Involvement, Personal Engineering Skills, Top ManagementSupport, System Development Formalization, Training and Education, and Accounting Information System Implementation
PELAPORAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN JEMBER Agung Parmono; Aminatus Zahriyah
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.4983

Abstract

Usaha Mikro kecil dan menengah merupakan salah satu usaha yang mempunyai peranan penting dalam pertumbuhan perekonomian suatau negara. Hal ini dikarenakan Usaha kecil Mikro dan Menengah mampu menjadi stabilitator dan  dinamisator bagi negara, terutama negara berkembang seperti Indonesia.Tujuan penelitian ini 1. Untuk Mendeskripsikan Pelaporan Keuangan Usaha Mikro Kecil dan Menengah di Kabupaten Jember, 2. Untuk Mengetahui pelaporan Keuangan Usaha Mikro Kecil dan Menengah di Kabupaten Jember sesuai dengan SAK ETAP. Metode analisis yang digunakan adalah metode analisis deskriptif kualitatif. Dengan metode analisis deskriptif kualitatif, laporan keuangan yang menjadi simulasi dianalisis secara kualitatif, yaitu dengan mengkaji, memaparkan, menelaah, dan menjelaskan angka-angka yang diperoleh untuk mendapatkan gambaran Laporan Keuangan yang sesuai dengan SAK ETAP, selain itu peneliti juga menggunakan triangulasi metode dan triangulasi sumber. Adanya penerapan economic entityconcept serta pencatatan akuntansi sederhana pada salah satu Usaha Mikro kecil dan Menengah menimbulkan manfaat yang baik untuk waktu berjalan maupun untuk pengembangan kedepannya. Manfaat yang dirasakan Usaha Mikro adalah memudahkan pengusaha ketika ingin mengembangkan usahanya melalui pinjaman pada pihak lain (Pihak Bank) karena mempunyai informasi keuangan, dapat pengetahui laba, kondisi keuangan, perubahan modal pemilik dan arus kas usaha karena tidak tercampur lagi dengan harta pribadi, sehingga perencanaan maupun pengendalian kas dalam usaha akan akan dilakukan ketika kas usaha mengalami perubahan . Perkembangan UMKM di Kabupaten Jember sangat berkembang, UMKM di Kabupaten Jember selama ini para anggotanya selalu menang dalam beberapa ajang kreatifitas dengan bantuan beberapa pihak, akan tetapi selalu kalah karena tdak punya laporan keuangan yang sesuai standart (SAK ETAP/ EMKM). Selama ini laporan keuangan yang dilakukan oleh UMKM hanya sekedar melakukan pelaporan yang sederhana, yaitu hanya uang keluar dan uang masuk saja (arus kas). Laporan keuangan UMKM di kabupaten Jember masih perlu pendampingan. Para UMKM masih berpikiran sederhana, yaitu selama masih memiliki dana untuk melakukan produksi maka masih dianggap menghasilkan laba. UMKM di Kabupaten Jember belum bisa menyusun laporan keuangan seperti neraca, laporan laba rugi dan perubahan modal.    Kata Kunci: Pelaporan Keuangan UMKM, SAK ETAP
EFISIENSI BIAYA DENGAN PENERAPAN SISTEM ACTIVITY BASED MANEGEMENT (ABM) UNTUK MENENTUKAN HARGA POKOK PRODUKSI Nurul Prayugho; Suwignyo Widagdo; Lia Rachmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5629

Abstract

Abstract: This study aims to determine the efficiency of production costs of PT.Perkebunan Nusantara XII Kebun Mumbul RSS (Ribbed Smoked Sheet) Factory after the implementation of Activity Based Management (ABM).This type of research is descriptive qualitative. This research was conducted by identifying the activities that occur during the production process. Where the company data that has been collected will be compiled, processed, and analyzed to determine value-added and non-value added activities and impose costs into activities according to the amount of resources used or use direct loading to activities. Then compared with the theories that have existed so far. From the results of the comparison, a conclusion was drawn. The results of this study indicate that the application of the Activity Based Management(ABM)method at the RSS (Ribbed Smoked Sheet) factory can lead to production cost efficiency. This is because the amount of production costs in the ABM method results in lower production costs compared to the calculation of conventional methods.Keywords:efficiency, ABC, ABM
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP RETURN ON EQUITY Muhdin Muhdin; I Dewa Gede Bisma; Sulaeman Sarmo
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5834

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dan kinerja lingkungan terhadap return on equity pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia pada periode 2016 – 2018. Good corporate governance dalam penelitian ini diproksikan dengan komite audit, ukuran dewan direksi, dan kepemilikan institusional. Sampel penelitian ini terdiri dari 27 perusahaan dengan metode pengambilan sampel purposive sampling  sehingga jumlah data 81. Data yang digunakan adalah laporan tahunan dan laporan keuangan masing masing perusahaan sampel yang dipublikasikan melalui website www.idx.co.id. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variable ukuran dewan direksi dan kinerja lingkungan berpengaruh terhadap return on equity, sedangkan variable komite audit dan kepemilikan institusional tidak berpengaruh terhadap return on equity. Implikasi penelitian adalah jika ingin meningkatkan return perusahaan, maka hendaknya punya komitmenyang kuat atas kinrja lingkungan dan selain itu lebih menimplementasikan apa yang disarankan oleh dewan direksi. Bagi peneliti selanjutnya mencoba untuk menggunakan proksi komite audit yang lain, supaya hasilnya menjadi lebih baik.
PENGARUH TINGKAT LEVERAGE TERHADAP AGRESIVITAS PAJAK MELALUI RETURN ON ASSET (ROA) SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Happy Bernada Simatupang; Harlyn L Siagian
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5371

Abstract

ABSTRACTThe purpose of this study is to analyze whether the level of leverage has an effect on tax aggressiveness through Return on Assets as a mediating variable. The sample consisted of 75 samples and used a purposive sampling technique for 25 companies, namely by collecting data on the Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses data analysis techniques, namely multiple linear regression analysis and mediation regression processed in SPSS 22. Therefore the results of the study show that partially the variable leverage, ROA has an effect on tax aggressiveness. However, by testing the Mediation Variable, Leverage does not have a significant effect on tax aggressiveness and only ROA as a mediating variable has a significant value on Tax Aggressiveness.Keywords : Leverage Rate, Tax Aggressiveness and Return On Asset
PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN KEUANGAN St. Nur Fadilah; Lia Rachmawati; Muhaimin Dimyati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5709

Abstract

This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial companies listed on the Indonesia Stock Exchange during 2015 to 2019. The analysis techniques used in this research are classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis test. The results showed that partially the audit committee and independent board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously, it shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance. 

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