cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
https://ecojoin.org/index.php/EJA
Contact Email
submisipaper@fe.untar.ac.id
Phone
+625655508-9
Journal Mail Official
submisipaper@fe.untar.ac.id
Editorial Address
Jln. Tanjung Duren Utara No.1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 21 No. 3 (2017): September 2017" : 10 Documents clear
Pembudayaan Pengelolaan Keuangan Berbasis Akuntansi Bagi Pelaku Usaha Kecil Menengah Zarah Puspitaningtyas
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.242

Abstract

The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.
Dampak Penerapan PSAK No. 50 Dan 55 (Revisi 2006) Terhadap Forward Earnings Response Coefficient Dan Relevansi Nilai Dari Derivatif Keuangan:(Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di BursaEfek Indonesia) Oktavia Oktavia; Sylvia Veronica N.P. Siregar; Chaerul D. Djakman
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Eksplorasi Elemenintegrated Reporting Dalam Annual Reports Perusahaan Di Indonesia Anis Chariri; Indira Januarti
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.245

Abstract

This study aims to identify the patterns and scope of integrated reportingand toexamine the effect of audit committee characteristics (expertise and meeting) onelementsof integrated reporting disclosed in the annual report of companies listed on the IndonesiaStock Exchanges (IDX). This study used 170 annual reports of companies listed on theIDX as research data (not all companies have the required data). Research data were thenanalyzed using STATA / MP14 Software. The findings showed that the IDX-listedcompanies have presented annual reports in accordance with the elements of integatedreporting although the scope of presentation was relatively low amounting of51% (33 of64 indicators). Furthermore, this study revealed that the audit committees’ expertise (inaccounting/ finance) and the frequency of audit committee meetings positively andsignificantly influenced the scope of the integrated reportingpresented in the annual reportof the companies.
Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Agresivitas Pajak Juniati Gunawan
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.246

Abstract

This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obtain positif profit. Â Analysis were conducted byusing multiple regression analysis. The result shows that CSR significantly influencetax aggresiveness. The more extensive CSR disclosures, it seems that companies tend to be more aggressive in applyingtax. On the other hand, this study finds that corporate governance (CG) does not significantly influence tax aggressiveness. A good corporate governance score doesnot mean an effective corporate governance mechanism in combating un ethical behavior of managers in managing taxes.
Mekanisme Governance Dan Pengungkapan Sustainable Finance:Untuk Melihat Tingkat Kesiapan Penerapan Sustainable Finance Pada Perusahaan Jasa Keuangan Terdaftar Di BEI Salis Musta Ani; Hotman Fredy
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.247

Abstract

This research is motivated by the lack of literature on the disclosure of sustainable finance and the need on preparing for the financial services industry in Indonesia to start implementing sustainable finance. In addition, the background of this research is the absence of standard setting of sustainable finance reporting standards, whereas the implementation of sustainable finance reporting is planned by OJK in 2016. This research is examination of  influence of governance mechanism towards sustainable finance. Data is traced from financial services companies listed on the BEI. The research method used is multiple linear regression. The result proves that size of both company and the directors affect the disclosure of sustainable finance. This study also illustrates that the average of companies in Indonesia nowadays, when using measurement items based on International Finance Corporation (IFC), report components in sustainable finance is 0.35 on average. OJK needs to pay attention to this to provide more intensive guidelines for implementation and reporting of sustainable finance.
Pengaruh Tata Kelola Pemerintah Daerah Terhadap Transparansi Pengelolaan Keuangan Daerah: Bukti Empiris Pada Pemerintah Provinsidi Indonesia Syamsul Syamsul; Irwan Taufiq Ritonga
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.251

Abstract

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.
Pengaruh Kualitas Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Moermahadi Soerja Djanegara
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.252

Abstract

The purpose of this study is to determine the effect of audit quality on the quality of local government financial statements (LKPD). The quality of the audit is measured by the proxy level of completion or follow-up on the recommendation of the audit result (TLRHP), covering three factors namely the problem of weaknesses of accounting and reporting control systems, budget execution control, internal control structure, and non-compliance factor to the provisions and laws. While the quality of LKPD is measured by the proxy of audit opinion. The study sample used LKPD data from 2011-2015 provinces, cities and districts in Java and Sumatera region covering 279 LKPD (51%) of LKPD population throughout Indonesia. The result of analysis with regression method (least square method) shows that follow-up improvement over weakness of accounting and reporting control, budget execution control, internal control structure, and compliance to regulation and legislation have positive effect to LKPD quality. The greatest influence is shown by improvements over the weaknesses of accounting and reporting control systems. The implications of the research results are to improve the quality of LKPD, monitoring the follow-up improvement on the recommendations of LKPD audit results by BPK auditors should be intensified, with priority monitoring on TLRHP issues of weaknesses of accounting and reporting control systems.
Intellectual Capital Disclosure Based Stakeholders Pada Perbankan Indonesia Enok Nurhayati; Lia Uzliawati
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.253

Abstract

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.
Pengaruh Pengungkapan Corporate Social Responsibility Dan Penerapan Good Corporate Governance Terhadap Tingkat Profitabilitas (Studi Empiris Pada Perusahaan Sektor PertambanganYang Terdaftar Di BEI Hari Setiyawati; Yusuf S. Basar
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.266

Abstract

This study aims to see the integration of accounting concepts in expressing corporate social responsibility and implementing good corporate governance, and achieving profitability level. This research is explanatory research intended to explain the causal relationship between variables through hypothesis testing. This analysis is used to determine the magnitude of the influence of independent variables on the dependent variable. This research is an empirical and grounded study conducted based on existing theories which then developed into a model of research where the model in this study is designed to examine the influence of corporate social responsibility disclosure and the implementation of good corporate governance to the level of profitability. This study aims to find and obtain empirical research evidence to obtain answers to research problems on how much influence the disclosure of corporate social responsibility and the implementation of good corporate governance to the level of profitability. The benefits of this research are to contribute scientifically to the science of financial accounting and management accounting and to solve problems for managers in the execution of tasks related to the increase in profitability level. The output of this research is in the form of publications in international journals.
Perancorporate Governancedalam Menurunkan Kebangkrutanpada Perusahaan Di Indonesia Tasya Hilaliya; Farah Margaretha
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.267

Abstract

This research examines the influence of Corporate Governance on Firm Performance measured by Tobin's Q and Financial Distress measured by Z-score. The samples used were 72 companies engaged in the manufacturing industry are listed on the Indonesia Stock Exchange (BEI) for five years from 2011 to 2015. The analytical methods used in this research is panel data regression, discriminant analysis, and logistic regression. The results showed that (1) there is no significant impact between corporate governance practices on firm performance. (2) there is negative impact between corporate governance practices on financial distress. Then, the companies need to increase corporate governance in order to avoid possibility of financial distress and for the investor before making an investment should consider the factors that affect the firm performance and financial distress

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol. 29 No. 3 (2025): September 2025 Vol. 29 No. 2 (2025): May 2025 Vol. 29 No. 1 (2025): January 2025 Vol. 28 No. 3 (2024): September 2024 Vol. 28 No. 2 (2024): May 2024 Vol. 28 No. 1 (2024): January 2024 Vol. 27 No. 3 (2023): September 2023 Vol. 27 No. 2 (2023): May 2023 Vol. 27 No. 1 (2023): January 2023 Vol. 26 No. 3 (2022): September 2022 Vol. 26 No. 2 (2022): May 2022 Vol 26, No 1 (2022): January 2022 Vol. 26 No. 1 (2022): January 2022 Vol 25, No 2 (2021): December 2021 Vol. 25 No. 2 (2021): December 2021 Vol 25, No 1 (2021): June 2021 Vol. 25 No. 1 (2021): June 2021 Vol 24, No 2 (2020): December 2020 Vol. 24 No. 2 (2020): December 2020 Vol. 24 No. 1 (2020): June 2020 Vol 24, No 1 (2020): June 2020 Vol. 23 No. 3 (2019): September 2019 Vol 23, No 3 (2019): September 2019 Vol. 23 No. 2 (2019): May 2019 Vol 23, No 2 (2019): May 2019 Vol. 23 No. 1 (2019): January 2019 Vol 23, No 1 (2019): January 2019 Vol. 22 No. 3 (2018): September 2018 Vol 22, No 3 (2018): September 2018 Vol. 22 No. 2 (2018): May 2018 Vol 22, No 2 (2018): May 2018 Vol 22, No 1 (2018): January 2018 Vol. 22 No. 1 (2018): January 2018 Vol 21, No 3 (2017): September 2017 Vol. 21 No. 3 (2017): September 2017 Vol 21, No 2 (2017): May 2017 Vol. 21 No. 2 (2017): May 2017 Vol. 21 No. 1 (2017): January 2017 Vol 21, No 1 (2017): January 2017 Vol 20, No 3 (2016): September 2016 Vol. 20 No. 3 (2016): September 2016 Vol. 20 No. 2 (2016): May 2016 Vol 20, No 2 (2016): May 2016 Vol. 20 No. 1 (2016): January 2016 Vol 20, No 1 (2016): January 2016 Vol 19, No 3 (2015): September 2015 Vol. 19 No. 3 (2015): September 2015 Vol 19, No 2 (2015): May 2015 Vol. 19 No. 2 (2015): May 2015 Vol 19, No 1 (2015): January 2015 Vol. 19 No. 1 (2015): January 2015 Vol 18, No 3 (2014): September 2014 Vol. 18 No. 3 (2014): September 2014 Vol. 18 No. 2 (2014): May 2014 Vol 18, No 2 (2014): May 2014 Vol 18, No 1 (2014): January 2014 Vol. 18 No. 1 (2014): January 2014 Vol 17, No 3 (2013): September 2013 Vol. 17 No. 3 (2013): September 2013 Vol 17, No 2 (2013): May 2013 Vol. 17 No. 2 (2013): May 2013 Vol. 17 No. 1 (2013): January 2013 Vol 17, No 1 (2013): January 2013 Vol. 16 No. 3 (2012): September 2012 Vol 16, No 3 (2012): September 2012 Vol. 16 No. 2 (2012): May 2012 Vol 16, No 2 (2012): May 2012 Vol 16, No 1 (2012): January 2012 Vol. 16 No. 1 (2012): January 2012 Vol 15, No 3 (2011): September 2011 Vol. 15 No. 3 (2011): September 2011 Vol 15, No 2 (2011): May 2011 Vol. 15 No. 2 (2011): May 2011 Vol. 14 No. 2 (2010): Mei 2010 Vol 10, No 3 (2006): September 2006 Vol. 10 No. 3 (2006): September 2006 Vol 3, No 1 (1999): January 1999 Vol. 3 No. 1 (1999): January 1999 More Issue