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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 187 Documents
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ANALISIS ECONOMIC VALUE ADDED (EVA), FINANCIAL VALUE ADDED (FVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN Ayu Cahyandari; Hamzah Fansuri Yusuf; 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.v6i2.5713

Abstract

This study aims to determine and analyze the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) based on the (EVA), (FVA) and (MVA) methods in 2015 – 2019. This type of research is a quantitative descriptive study, and the population in this study, namely all manufacturing companies listed on the Indonesia Stock Exchange (IDX). Hypothesis testing is a non-parametric test analysis, namely the Kruskal Wallis test. Based on the results of the calculations and analysis carried out, it is stated that the (EVA), (FVA) and (MVA) Manufacturing Companies during the period 2015 – 2019 as a whole show positive numbers which can be said that the financial performance of manufacturing companies good.
ANALISIS PRODUK TABUNGAN SIMPEDA WADIAH (STUDI KASUS PADA BANK BPD DIY CABANG SYARIAH) Barbara Gunawan; Ariska Widya Andriyanti
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.v6i2.5932

Abstract

Sejak dikeluarkannya UU tentang Perbankan Syariah, bank-bank yang berasas pada dasar hukum Islam berkembang dengan pesat, dan mendapatan kepercayaan terhadap masyarakat terutama masyarakat Indonesia yang mayoritas penduduknya beragama Islam. Namun pada kenyataanya, bank-bank tersebut tidak sesuai dengan hukum Islam yang mengharamkan namanya riba sama halnya dengan bank konvensional. Oleh sebab itu, diberlakukannya akad dalam proses bermuamalah terhadap praktik perbankan syariah. Objek dalam penelitian ini ialah Bank BPD DIY Cabang Syariah. Data dikumpulkan melalui dokumentasi, wawancara, dan studi kepustakaan, yang kemudian dianalisis menggunakan metode Deskriptif Kualitatif menggunakan jenis data primer dan sekunder. Hasil dari penelitian ini menunjukan akad wadiah pada produk tabungan SIMPEDA telah dilaksanakan sesuai syariah dibuktikan dengan adanya Muwaddi, Wadi’i, Wadi’ah, dan shigot.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Norita Citra Yuliarti
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 | DOI: 10.32528/jiai.v2i2.1438

Abstract

Abstract: The purpose of this study was to determine the extent of Intellectual Capital voluntary disclosure in the annual report of mining firm listed on the stock exchange Indonesia 2011-2013. The objective of this study was to analyze the influence of managerial ownership, frequencies of audit committee’s meeting, research and development, age of company as the independent variabel to extent of intellectual capital voluntary disclosure. Content analysis method was used as data collection techniques to examine the extent of intellectual capital voluntary in the firm annual report. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. Samples were selected with purposive sampling technique that is with criteria mining company listed on the Indonesian Stock Exchange, Publish the full annual report in 2011-2013. The sample used was of 35 firms. The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests at the level of 5%. Research and development and age of company significant influence on extent of intellectual capital voluntary disclosure.Keyword: Annual Report, Intellectual Capital, Managerial Ownership, Voluntary Disclosure
DETERMINAN BESARAN BEDA TEMPORER BEBAN PAJAK TERHADAP PRAKTEK INCOME SMOOTHING Diyah Probowulan
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 | 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 amp; Skinner, 1998; Chao, et al., 2004; Frank amp; Rego, 2006; and Schrand amp; 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.
TELAAH KRITIS IMPLEMENTASI PP 46/2013 TERHADAP UU N0. 36/2008 PADA SEKTOR UMKM Diyah Probowulan
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 | DOI: 10.32528/jiai.v1i1.604

Abstract

The Government through the Directorate General of Taxation issued a policy in 2013 in the form of Government Regulation (PP) Number 46 of 2013 regarding the application of a flat rate of 1% on any business that has a maximum income of Rp. 4.8 billion. Application of PP 46 in 2013 will inevitably have to be done by all trained partners or SMEs in Indonesia, which has a turnover of under Rp. 4.8 billion. In the period of the commencement of the year 2013 until today of course there are various phenomena in the field. Therefore, this study aimed to describe the behavior of the partners in addressing the implementation of PP 46 in 2013. This study used a qualitative approach with intrepetif perspective. The qualitative approach is research done in certain settings that exist in real life (naturally) with the intent to investigate and understand the phenomenon: what happened, why it happened and how it happened ?. The main objective of qualitative research is to make a fact easily understood (understandable) and that allows (by model) can generate new hypotheses. Based on pre-defined criteria, this study used the key person in approaching research informants. While the mention of the name of the informant, the author uses a pseudonym, which means that the author will not use the real names of informants, but pseudonyms or initials.Keywords: Government Regulation (PP) Number 46 of 2013, intrepetif perspective.
KINERJA SEKTOR PUBLIK DAN PENGUKURANNYA Sugeng Hartanto
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 | 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
PENGARUH MODAL USAHA, LOKASI USAHA, DAN TEKNOLOGI INFORMASI TERHADAP PENDAPATAN UMKM DI KABUPATEN BANTUL Andri Waskita Aji; Sela Putri Listyaningrum
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5067

Abstract

Micro, Small and Medium Enterprises (UMKM), namely the activities of business actors that contribute significantly to the skills of producing raw goods into a product or service. The UMKM sector produces products that are needed by the community for daily needs, MSMEs are often faced with problems such as not maximizing the online market, lack of capital held for businesses, inefficient in managing finances. The purpose of this study is to examine the effect of business capital, business location and information technology on the income of MSMEs in Bantul Regency. The study used purposive sampling technique and data collection through questionnaires submitted to informants (MSME actors). The data review system uses multiple linear regression. This study provides evidence that the influence of business capital, business location and information technology has an important impact on the income of MSMEs, when the business capital owned is greater, then the more strategic the place of business is used to try and utilize information technology for a business, the bigger it will be. also the results of his business income. The results of this study, business capital, business location and information technology have a positive effect on the income of MSMEs. The conclusion in this study is that business capital has a positive effect on MSME income because with increased capital it will affect income because from increased capital business actors can add tools or goods sold, both business locations have a positive effect on MSME income because with a strategic location, With a large parking area and a place that is easily accessible, consumers will be interested in coming, and the last is information technology on MSME income, with the advancement of information technology, business actors can promote their goods on social media and sell their merchandise on digital platforms such as Go Food and Shopee. The income of business actors increases because they sell their goods online and can come directly at the shop.
KEPUTUSAN INVESTASI PEMILIK MODAL HOTEL BERBINTANG (Studi Kasus pada PT.”X” Pemilik Hotel “Y” Jember) Chandra Setiawan Tri Yuwono
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 | 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
PERFORMA LINGKUNGAN DAN DERAJAT PENYAJIAN INFORMASI LINGKUNGAN PERUSAHAAN NON KEUANGAN DI INDONESIA Alwan Sri Kustono
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3758

Abstract

The purpose of this study was to examine the effect of environmental performance factor on corporate social responsibility disclosure. Firm size, profitability, and company debt as control variables. CSR disclosure as the dependent variable is proxied by the GRI index. The research sample is the annual reports of non-financial companies that have participated in the Proper program and have been listed on the IDX 2014-2018. There are 55 companies that fillful the sample criteria with 275 firm years. Methods of data analysis using multiple regression. The test results show that the company's environmental performance has a positive and significant effect on the level of corporate environmental disclosure in the annual report. The positive value possessed by the environmental performance variable of the company shows that the environmental performance carried out by the company is in the same direction (direction) as the company's environmental disclosure. The better the company's performance in environmental performance, the higher the company's environmental disclosure level in the published annual report. This condition is in accordance with the signal theory that companies tend to disclose the company's environmental performance to maintain or enhance the company's image among pemangku kepentingans. Environmental performance and disclosures that are made are a form of company responsibility towards pemangku kepentingan demands and to maintain company legitimacy and avoid legitimacy conflicts. Corporate social responsibility is essential to ensure the continuity of today's business world. The company not only has obligations to shareholders, but more to pemangku kepentingans. 
FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI MEMBAYAR DAN TIDAK MEMBAYAR ZAKAT PADA LAZISMU KABUPATEN JEMBER Munadzir Ahsan Al Ghofiqi
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 | DOI: 10.32528/jiai.v3i1.1674

Abstract

This research focuses on factors that influence muzaki in whether they pay zakat or not to LAZISMU Jember. It aims to reveal each variable which influences and distunguish it significantly. The variables used are organisation, knowledge and understanding on the applied rules and good zakat governance. The object of this research is muzaki who pay and who do not pay zakat to LAZISMU Jember. The respondents of this research are 60 muzaki and the research was done in a month. The result of data analysis using discriminant analysis reveals that there is significant difference. The significant difference is based on F Test to variable knowledge and understanding on the applied rules and good zakat governance. Both variables influence and distunguish significantly to muzaki in whether they pay zakat or not to LAZISMU Jember.While the organisation variables can’t be included in the discriminant model because of that variables are not able to distinguish muzaki pay zakat or not to LAZISMU Jember. Thus, variable organisation does not influence and distingush significantly to muzaki whether they pay zakat or not to LAZISMU Jember.

Page 7 of 19 | Total Record : 187

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