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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
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:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 193 Documents
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Pandemi Covid 19, Kinerja Keuangan Dan Cumulative Abnormal Return (CAR) Pipin Kurnia; Restu Agustia; Edfan Darlis; Supriono Supriono; Sem Paulus Silalahi
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.18998

Abstract

The purpose of this study is to empirically prove the effect of positive confirmed cases of covid 19, confirmed death cases of covid 19, company's financial performance on cumulative abnormal return (CAR). The sample used is restaurant, hospitality and transportation companies listed on the Indonesia Stock Exchange for the period 2019-2020. This research uses multiple regression method. The sample in this company amounted to 81 companies and the sampling method was purposive sampling method. The results of this study prove that positive confirmed cases of covid 19, positive confirmed death cases of Covid 19, liquidity, leverage and company size (Size) have no affect on CAR during the Covid 19 pandemic. While ROA (Return on Assets) affects CAR during the COVID-19 pandemic. This research adds to the literature on the impact of the coronavirus pandemic (covid 19) and how the company's performance on the company's stock price during the coronavirus pandemic and until now, this pandemic has not ended. Assist the government in making decisions in making policies, especially when the implementation of restrictions on community activities (PPKM) takes place, whether it will impact losses for companies in Indonesia.
Studi Fenomenologi Tentang Ungkapan Makna Dalam Sebuah Sorotan Kepatuhan Wajib Pajak Untuk Menunaikan Kewajiban Perpajakan Rafles Ginting; Ardimansyah Ardimansyah; Rizky Firmansyah
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.20824

Abstract

The purposes of this study were to determine the interpretation and compliance of SME taxpayers in Bengkulu city to tax obligations and differences of interpretation between the micro and small enterprises. The interpretation was assessed with a great understanding of the taxation of SME taxpayers and taxpayer compliance with tax obligation was measured by the SME taxpayer compliance in paying taxes every year. The research was conducted in the city of Bengkulu with interviews directly to six randomly selected informants. Informants were of micro and small business owners. The results of this study showed a good interpretation in the understanding of the tax informant, the informant has not obediently tax obligations, and there were differences in interpretation and compliance of SME taxpayers in tax obligation between the micro and small enterprises in the city of Bengkulu.
Fluktuasi Harga Saham Batu Bara: Peran Faktor Spesifik dan Makroekonomi Ummi Khusnul Habibah; Idah Zuhroh; Dhurotus Sangadah
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.21065

Abstract

This study aims to analyze the effect of specific faktor (profitability, leverage, EPS)  and makroeconomic factor (inflation , PDB) on the variable stock price. Using the financial reports of mining companies in the coal company, we take specific factor data (profitability/ROA, leverage/DER), EPS), Macroeconomic factor (Inflation, PDB) and stock price (closing price) from 10 companies, which were selected as samples, from 2011 to 2020. Data was analyzed using the Regression analysis panel data method. The results show that ROA, DER, EPS, Inflation, PDB affect changes in stock prices.  The implication of this research is to provide knowledge to investors about the importance of knowing the company’s financial performance. Companies with good financial performance will easily develop because there are sufficient funds for company operations. By analyzing financial ratios, investors can get signals to decide whether to invest in the company they want.
Mengungkap Potensi Fraud Dan Upaya Pencegahannya Di Perusahaan X Priyo Budi Prakoso; Bambang Haryadi; Oyong Lisa
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.21101

Abstract

Any weakness of a control in the company will have the potential for fraud. Those who have more ability to take advantage of this gap will benefit from their actions.  Weaknesses of a control, error of recording to incomplete supporting evidence can be the cause of potential fraud. The object of the study is Unit S in Company X. This study provides results that there is still weak control in Unit S, and there are still many recording errors that are not based on fundamental evidence in presenting figures on financial statements. That is, it has the potential to cause fraud in Unit S. fraud which is most worried is the existence of fraud in terms of profit management. Some prevention that can be done is to change or improve the existing control system and complete the supporting evidence in the next period. This research is expected to be a suggestion for companies to be more careful and immediately correct the weaknesses that occur, so that this does not become the cause of potential fraud in the company in the future.
Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis) Andreas Tanjaya; Febrian Kwarto
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.21248

Abstract

Financial statement fraud is an opportunistic behavior of agents that misleads the principal due to information asymmetry. Principals take advantage of corporate governance to overcome this. Corporate governance is supervisory mechanisms carried out by principals against agents that aim to reduce information asymmetry. This study aims to identify the corporate governance structure and understand the role of corporate governance in reducing the potential for fraudulent financial statements. This research is a systematic literature review with a meta-synthesis method using a meta-aggregation approach. We identify six components of the corporate governance structure: the government, investors, the board of directors, management, whistleblowing systems, and auditors. Our research has not found the role of any of the components that can effectively reduce the potential for fraudulent financial statements. These components need to collaborate and synergize regarding reducing fraudulent financial statements. Our research also identifies several factors that can influence corporate governance
Sustainability of Higher Education: The Role Of Financial Transparency, Continuing Education And Job Satisfaction Rudiyanto Rudiyanto; Nuzulul Hidayati; Zakiyya Tunnufus
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.21590

Abstract

Our article focuses on the problem of job satisfaction and loyalty of permanent lecturers in accounting at private universities. This article aims to provide empirical evidence regarding: the relationship between financial transparency, continuing education, and job satisfaction on the loyalty of accounting lecturers at private universities. We were collected data using a questionnaire that distributed directly to 279 accounting lecturers, from 12 universities in Indonesia as a sample. Structural Equation Modeling (SEM) analysis was employed to investigate the form of construct reliability. After the construct of each variable was declared reliable, we analyzed the data based on the level of relationship and influence of each variable. Our results showed that transparency in financial, continuing education, and job satisfaction can increase the loyalty of accounting lecturers. Our findings are expected to contribute to higher education leaders in taking long-term strategic policies through increasing financial management transparency, and continuing education. Through the level of lecturer satisfaction will trigger loyalty as a force in achieving the vision and mission of the university.
Performance Enhancement In Higher Education Through Optimization Of Internal Audit Functions Nur Ravita Hanun; Hadiah Fitriah; Detak Prapanca
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.21717

Abstract

This research is based on the rapid development of Higher Education in Muhammadiyah, but the internal supervision of universities had been not optimal yet. So this study aims to explore the implementation and function of Internal Audit in Muhammadiyah University. This research uses qualitative methods with a case study approach. The data collection process is carried out through interviews, Focus Group Discussions (FGDs) and documentation. Data analysis is conducted with Nvivo software. The informants in this study were the Head of the Internal Supervisory Unit (SPI) and the Head of the University Financial Administration Board from 3 (three) Muhammadiyah Universities (PTM). The results of this study show that the role of internal audit is to ensure efficiency and effectiveness in managing higher education operational. Currently, the internal function of the auditor is not only as a monitor (watchdog) but also as a consultant and catalyst for improving the performance of universities.
Analisis Penggunaan E-Commerce: Faktor Yang Mempengaruhi dan Dampaknya Bagi UMKM Muhammad Wildan Affan
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.22013

Abstract

The Internet of Things (IoT), which is marked by the development of e-commerce, has changed business models, especially MSMEs. However, the development of e-commerce cannot be widely accepted by MSME actors. Therefore, this study aims to analyze the factors that influence the use of e-commerce and its impact. The sample was determined by using a non-probability sampling technique based on convenience sampling. Research respondents are MSME actors who use e-commerce. The results show that trust and interactivity have an influence on the use of e-commerce by MSMEs and an increase in the use of e-commerce will improve MSME performance. Therefore, MSME actors will use e-commerce to improve their performance, however, will consider e-commerce that can be trusted and has good interaction facilities between sellers and buyers.
Pengelolaan Koperasi Pondok Pesantren Mahasiswa AL Hikam Dalam Bingkai Akuntabilitas: Perspektif Sharia Enterprise Theory Aviani Widyastuti; Moh Miftachul Fadhli; Sri Wibawani Wahyuning Astuti
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.22129

Abstract

Accountability problems and fraudulent practices often occur not only in business sector organizations but also in public sector organizations (non-profit) which are mostly carried out by internal parties. The low credibility and accountability of companies in carrying out conventional accounting is the impact of secular and materialist capitalism. In fact, accountability is a form of agent's responsibility to the principal that must be maintained. Islam also emphasizes accountability as the soul of sharia accounting whose concept is related to God, humans, and the universe (accountability trilogy). Sharia Enterprise Theory (SET) is an implementation that involves the role of humans as caliphs and 'abd llah in the application of the accountability trilogy. Accountability in cooperative management is very important to create credibility and gain public trust. This study aims to analyze the implementation of accountability in the management of the Student Boarding School Cooperative Al Hikam Malang (Koppontren) based on the Sharia Enterprise Theory (SET) perspective. This research is a qualitative descriptive study with observation, interview, and documentation techniques regarding accountability based on various indicators and assessed by a scoring system. The results show that Koppontren has implemented accountability with SET properly in its management, starting from the halal of all aspects of the business, paying attention to muamalah rules, spending zakat, providing social assistance, and always keeping the environment clean. Overall, the percentage of accountability according to the SET perspective obtained is 87%, with details of accountability to humans at 100%; accountability to nature at 67%; accountability to God at 67%; and holistic accountability at 100%.
Determinan Dari Niat Investasi Saham Syariah: Perspektif Toleransi Maghrib Ustman Ustman; Subhan Subhan; Rohmaniyah Rohmaniyah
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.22838

Abstract

Islamic finance is a sharia-compliant business sector. The factor of religion or sharia compliance is very important to encourage the intention of Muslims to use Islamic financial products. The failure of Islamic financial products to comply with sharia principles has become a major barrier for investors. This leads to the purpose of this paper to reveal the determinants of investment intentions in Islamic stocks with the perspective of MAGHRIB tolerance regulated by the OJK. Sample data from 200 respondents were collected from students of the Economics and Business Faculty at Wiraraja University, Madura University, and Trunojoyo University using purposive sampling method and the data were analyzed using multiple linear regression techniques. The Theory of Planned Behavior is used as the basic framework in which the MAGHRIB tolerance becomes a consensus to test attitudes, subjective norms, and perceived behavioral control on Islamic stock investment intentions. The results showed that MAGHRIB tolerance had a significant relationship consisting of attitudes, subjective norms, perceived behavioral control on Islamic stock investment intentions. The findings of this study can be useful for increasing investment in Indonesia, especially for students to start investing in Islamic stocks.

Page 10 of 20 | Total Record : 193

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