JIAI (Jurnal Ilmiah Akuntansi Indonesia)
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.
Articles
187 Documents
<![CDATA[DOES WOMEN PARTICIPATION ON BOARDS IS ENOUGH TO IMPROVE THE FIRM PERFORMANCE? ]]>
<![CDATA[Muhammad Harddisk Bintang Zulfikar]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i1.3351
<![CDATA[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.]]>
<![CDATA[PENGARUH KARAKTERISTIK USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Dwi Ernawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i1.1423
<![CDATA[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,]]>
<![CDATA[SPREAD SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN SYARIAH YANG LISTED DI BEI ]]>
<![CDATA[Budi Santoso]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v4i1.2207
<![CDATA[Abstract: This study aims to analyze the spread of stock spreads before and after the stock split and dividend distribution in sharia food and beverage companies listed on the Indonesia Stock Exchange. A sample of 11 companies was selected by purpossive sampling. This study used the incidence period 5 days before and 5 days after stock split and dividend distribution with descriptive statistic analysis technique, normality test (Shapiro Wilk test), and hypothesis test (Paired t Test). Descriptive statistical results show that stock spreads before and after stock splits and dividend payouts each have different mean values. However, the result of hypothesis testing with Paired T Test shows that there is no difference of stock spread before and after stock split and dividend distribution found no differenceKeywords: stock spread, stock split, dividend distribution]]>
<![CDATA[Audit Kinerja Sektor Publik dan Pengawasan Fungsional Terhadap Akuntabilitas Publik Pada Satuan Kerja Perangkat Daerah di Pemerintah Kota Bondowoso ]]>
<![CDATA[Arik Susbiyani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v1i1.599
<![CDATA[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]]>
<![CDATA[BADAN PEMERIKSA KEUANGAN DAN KESEJAHTERAAN RAKYAT ]]>
<![CDATA[Nina Martiana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v3i2.1924
<![CDATA[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]]>
<![CDATA[DETERMINAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018 ]]>
<![CDATA[Animah Animah]]>;
<![CDATA[Ni Luh Made Deswinta Wirmadewi]]>;
<![CDATA[Isnawati Isnawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v6i1.5063
<![CDATA[Transfer pricing is the policy of a company in determining the price of a transaction between parties that have a special relationship. The purpose of this study is to determine the effect of Effective Tax Rate (ETR), tunneling incentives, bonus mechanisms and foreign ownership on transfer pricing. The dependent variable in this study is transfer pricing, which is calculated by a dichotomous approach, namely by looking at the sales position of those who have related parties. The independent variables in this study are Effective Tax Rate (ETR), tunneling incentives, bonus mechanisms and foreign ownership. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the periodof 2016-2018. The sample was chosen based on the purposive sampling method, which resulted in a sample of 90 data coming from 30 companies. The results of logistic regression analysis in this study indicated that tunneling incentives affect transfer pricing, whereas Effective Tax Rate (ETR), bonus mechanism and foreign ownership have no effect on transfer pricing.]]>
<![CDATA[PENGELOLAAN ALOKASI DANA DESA KEPANJEN KECAMATAN GUMUKMAS JEMBER TAHUN ANGGARAN 2016 ]]>
<![CDATA[Chichi Nani Icawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 1 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v3i1.1680
<![CDATA[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]]>
<![CDATA[ANALISIS DAMPAK TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN CASH HOLDINGS TERHADAP NILAI PERUSAHAAN DI BEI 2014-2018 ]]>
<![CDATA[Budi Chandra]]>;
<![CDATA[Cindy Feliana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i2.3749
<![CDATA[Implementation of corporate governance is expected to provide prosperity and welfare for shareholders. This study intended to analyze the impact of board size and audit quality proxies from corporate governance on firm value. This study also uses managerial ownership which is proxies from ownership structure and also cash holdings to analyze deeper its impact on firm value. There were also three control variables: leverage, firm size and firm age.Companies listed in the Indonesia Stock Exchange in 2014 to 2018 were objects that supporting this research. Data collection utilizes purposive sampling method and selected according to the criteria of 448 companies. Companies that met the criteria were further tested using the panel regression method to analyze the existing influence between the independent variable and dependent variable.The findings obtained in this study indicate that there is no significant relationship between board size and audit quality on firm value. Meanwhile, managerial ownership and cash holdings prove that there is a significant positive correlation to firm value. Then for the control variable, leverage does not affect the value of the company, but the size and age of the company both have a significant positive effect on firm value.]]>
<![CDATA[KETIKA KOMPENSASI MANAJEMEN BERPERAN DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMEDIASI ]]>
<![CDATA[Rendy Mirwan Aspirandi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v2i2.1439
<![CDATA[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]]>
<![CDATA[GOVERNANSI KORPORAT DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERBUKA DI INDONESIA ]]>
<![CDATA[Ardhya Yudistira Adi Nanggala]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v4i2.2659
<![CDATA[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]]>
