Jurnal Akademi Akuntansi (JAA)
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Articles
10 Documents
Search results for
, issue
"Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)"
:
10 Documents
clear
<![CDATA[THE INFLUENCE OF INSTITUTIONAL OWNERSHIP ON CORPORATE VALUES WITH DEBT EQUITY RATIO AND PROFITABILITY AS INTERVENING VARIABLES ]]>
<![CDATA[Syifa Alifia]]>;
<![CDATA[Fauji Sanusi]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.12789
<![CDATA[This study aims to Determine the Effect of Institutional Ownership (INST) on Corporate Valuesproxied by Tobin's Q with Debt Equity Ratio (DER) and Profitability as proxied by Return on Assets (ROA) as intervening variables in the mining sector companies in the 2011-2017 period. The number of samples in this study is 6 companies, with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results of this study state that (1) Institutional Ownership does not effect on Tobins'Q; (2) Institutional Ownership does not affect Debt Equity Ratio; (3) Debt Equity Ratio does not effect on Tobins'Q; (4) Institutional Ownership has a significant positive effect on Return on Assets; (5) Return on Assets has a significant positive effect on Tobin's Q. (6) The Debt Equity Ratio is not able to mediate the relationship between Institutional Ownership of Tobin's Q; and (7) Return on Assets can mediate the relationship between Institutional Ownership of Tobin's Q but is not significant.]]>
<![CDATA[ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH PENERAPAN INTEGRATED REPORTING TERHADAP STOCK RETURN ]]>
<![CDATA[Endang Dwi Wahyuni]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.14973
<![CDATA[This research aims to find empirical evidence about the Effect of the Application of Integrated Reporting on Stock Returns and whether Information Asymmetry can strengthen or weaken the Effect of the Application of Integrated Reporting on Stock Returns. This research was conducted on financial sector companies that are listed on the Indonesia Stock Exchange in 2019. The research samples were 74 companies; and the data collected were data on the application of Integrated Reporting, data of the Stock Returns, and data of Information Asymmetry. The data collection technique was conducted by using the documentation method, whole the data analysis technique was conducted by a simple regression test, followed by MRA (Moderating Regression Analysis) and hypothesis testing using the t test (partial test). Based on the results of hypothesis testing, it can be concluded that the Application of Integrated Reporting has no effect on Stock Returns, and Information Asymmetry can strengthen the relationship between the Application of Integrated Reporting and Stock Returns.]]>
<![CDATA[REVIEW PENYUSUNAN LAPORAN KEUANGAN BERBASIS PSAK NO. 45 (STUDI KASUS PADA UNIVERSITAS MUHAMMADIYAH PONTIANAK) ]]>
<![CDATA[Fuad Ramdhan Ryanto]]>;
<![CDATA[Laily Ramadhani]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.15045
<![CDATA[The purpose of this study is to apply PSAK no. 45 Non-Profit Organization and compilation of financial reports at the Muhammadiyah Pontianak University. Financial statements, balance sheet and income statement are object of this analysis for the period September 2018 - August 2019. The research method used is descriptive qualitative. The analysis starts by reviewing the financial reports, examining the standards in PSAK, then compiling financial reports and classifying accounts according to PSAK no. 45 standard. The results showed that the University's financial statement is well system, record cash inflows and outflows clearly, has been report Income statement and balance sheets but for the posts, sequences, accounts valuation were not in accordance with PSAK no. 45 Non-Profit Organization. The university does not report cash flow statement and notes on financial statements.]]>
<![CDATA[ANALISIS KINERJA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PENDEKATAN RASIO PROFITABILITAS ]]>
<![CDATA[Yulis Nurul Aini]]>;
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Khoriyah Trianti]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.15474
<![CDATA[ABSTRACTS This study aims to: 1. Understand how the performance of the cigarette industry in the Indonesia Capital Market. 2. Understand about the best performance among the cigarette industry. The research data was obtained from published on the Indonesia Stock Exchange and information company website in the form of financial reports for the period 2018-2020. The financial statement are analyzed using profitability ratios to explain the performance of each cigarette industry. The Profitability ratio used are ROE, ROA, NPM, and GPM. The data analysis method is descriptive and comparative by comparing the results of the calculation of the profitability ratios with the industry average standart. The result of this study indicate performance of cigarette industry was very good, except for PT. Bentoel Internasional Investama, Tbk and the best performance is PT PT. Hanjaya Mandala Sampoerna Tbk.]]>
<![CDATA[DETERMINANTS OF THE QUALITY OF OPERATING SEGMENT DISCLOSURE ]]>
<![CDATA[Arina Adilla Hidayat]]>;
<![CDATA[Mekani Vestari]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.15534
<![CDATA[The Indonesian government encourages the manufacturing sector to diversify its business. The operating segments disclosures will be more important. Meanwhile, the provisions regarding this disclosure are still voluntary. There are several studies in Indonesia. However, the proxies used do not reflect the quality of the operating segment disclosures comprehensively. Therefore, this study aims to get empirical evidence on the determinants of the quality of operating segment disclosure by using Reporting Quality Index. The population was manufacturing companies listed on the IDX for 2015 - 2018. The data analysis technique uses multiple linear regression. The results show that firm size, leverage, degree of internationalization, and audit quality have a positive effect, while industry competition, profitability, and company growth have no effect on the quality of disclosure in the operating segment. This implies that external pressures have higher impact.]]>
<![CDATA[DAMPAK NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM YANG DIMODERASI OLEH PERTAMBAHAN KASUS COVID 19 DI INDONESIA ]]>
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Rizza Hardiyanti Rukmana]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.15557
<![CDATA[The existence of Covid-19 which began to spread throughout the region in the world resulted in economic paralysis in various countries. This study aims to examine the effect of the rupiah exchange rate on stock prices, which is moderated by the number of positive cases of Covid-19 in Indonesia. This study took a sample of the hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange because the companies of this sector is heavily affected by the covid-19 pandemic. This research was conducted over a period of 4 months, from March 2020 to June 2020. The sampling period was based on determining the status of the Covid-19 pandemic in Indonesia in March 2020 which resulted in many companies in this sub-sector experiencing shocks. This study uses a moderated regression analysis method. The results prove that Rupiah Exchange Rate affects the Stock Price of the Hotel, Restaurant and Tourism sub-sector. In addition, the increase in Covid-19 cases also moderated the relationship between the rupiah exchange rate and the stock price.]]>
<![CDATA[PERSEPSI MAHASISWA TERHADAP KESYARIAHAN PRODUK PEGADAIAN SYARIAH ]]>
<![CDATA[Sri Wibawani Wahyuning Astuti]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.15992
<![CDATA[The purpose of this study is to explain students' perceptions of LKS products (in this study, PT Pegadaian Syariah) and students' interest in using LKS services after having an adequate understanding of Fiqh Muamalah in Islam. This study was followed by accounting students who took muamalah fiqh courses. In this study, qualitative descriptive analysis techniques were used with primary data through a list of open questions, so that respondents were free to answer research questions. . The results of this study are students' perceptions of Sharia Pawnshop products are definitely in accordance with sharia provisions, namely the provisions of the OJK and DSN MUI fatwas, although they did not conduct a thorough study of the application of each Sharia Pawnshop product and its contracts and pillars. customers from LKS and have never received socialization related to LKS and the products offered and After understanding the importance of sharia muamalah, it turns out that the majority are not interested in using LKS services at this time, because they feel they do not need.]]>
<![CDATA[AKUNTABILITAS KONTEMPORER ORGANISASI PENGELOLA ZAKAT ]]>
<![CDATA[Arifah Arifah]]>;
<![CDATA[Rifqi Muhammad]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.16014
<![CDATA[Penelitian ini bertujuan mengevaluasi implementasi akuntabilitas pada Organisasi Pengelola Zakat (OPZ). Metode penelitian menggunakan teknik Systematic Literatur Review (SLR). SLR merupakan metode untuk mengumpulkan dan mengevaluasi penelitian-penelitian dalam suatu fokus bahasan tertentu. Hasil analisis menunjukkan Akuntabilitas OPZ dapat ditunjukkan dengan adanya Internal kontrol, pengukuran kinerja, serta kepatuhan karyawan terhadap diskripsi kerja. Kepatuhan diskripsi kerja dikaitkan dengan profesionalitas amil dalam melaporkan informasi keuangan dan non keuangan. Lebih lanjut informasi yang telah diolah amil harus dipublikasikan melalui jaringan internet yang disediakn pada website OPZ. Pengungkapan informasi pada website OPZ diperuntukkan bagi permangku kepentingan yang memerlukan informasi terkait pengelolaan zakat.]]>
<![CDATA[MEDIASI JOB INNOVATION DALAM PENINGKATAN JOB PERFORMANCE PADA MASA PANDEMI COVID 19 ]]>
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Asih Machfodzhoh]]>;
<![CDATA[Nabilla Audrey Frishilla]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.16449
<![CDATA[This study aims to examine the effect of Empathetic Leadership on Job Performance with Job Innovation as an Intervening variable. This research is a type of quantitative research, data is collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in manufacturing companies in the provinces of DKI Jakarta, Banten and Answerarat. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with the SmartPLS 2.0 analysis tool. The result of this research is that Empathetic leadership has an effect on Job Innovation and Job Performance. Empathetic leadership affects Job Performance through Job Innovation.]]>
<![CDATA[PERAN AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA INDONESIA TERHADAP KEPERCAYAAN MASYARAKAT DESA: KASUS DI KABUPATEN BANTUL ]]>
<![CDATA[Hafiez Sofyani]]>;
<![CDATA[Afrizal Tahar]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v4i1.16481
<![CDATA[This study aims to examine effect of accountability and transparency of village government on village community trust. A Mixed-methods research design with explanatory sequential model was adopted in this study. Data were collected by distributing a survey questionnaire in the first step and followed by interviews. Partial Least Square (PLS) technique was used to test the hypotheses whilst inductive thematic analysis was adopted to analyze interview data. This study discovered that the transparency enhances village community trust while accountability was in contrast. The interview results complement the result obtained from hypotheses testing using survey data. Based on the research findings, the transparency becomes a critical factor for increasing community trust in village.]]>
