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INDONESIA
Jurnal Akuntansi Indonesia
Published by Universitas Gajayana Malang
ISSN : 18298532     EISSN : 26142252     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI berfokus pada berbagai tema, topik dan aspek akuntansi dan investasi, termasuk (tetapi tidak terbatas) untuk topik-topik berikut: Akuntansi Keuangan Akuntansi Sektor Publik Manajemen akunting Akuntansi Syariah dan Manajemen Keuangan Auditing Tata kelola perusahaan Akuntansi Perilaku (Termasuk Etika dan Profesionalisme) Manajemen keuangan Akuntansi (Etika) Pendidikan Perpajakan Pasar Modal dan Investasi Akuntansi Perbankan dan asuransi Sistem Informasi Akuntansi Pelaporan Keberlanjutan Modal Intelektual, dll.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 15 No. 1 (2019): Februari" : 6 Documents clear
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA marita aldiana
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract

This research's purpose was to find out the influence of corporate social responsibility disclosure, leverage, profitability and firm size on earnings management. Variable corporate social responsibility disclosure measured using the Corporate Social Responsibility Index (CSRI). Leverage measured using the debt ratio. Profitability measured using Return on Assets (ROA). Firm size measured using the logarithm of total assets. While the earnings management variables were measured using discretionary accruals. Population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2017. Sampling technique using purposive sampling method. After the selection, there are 151 samples that meet the criteria. The analytical methods used is descriptive statistics, classical assumption test (normality test, heteroscedasticity, multicolinearity and autocorrelation) and hypothesis testing. Based on the analysis, it is shown that leverage influence earnings management. While corporate social responsibility disclosure, profitability, and firm size do not influence earnings management.
ANALISIS ANGGARAN MATERIAL PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONSTRUKSI reny mony
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract

The purpose of this research is to find out whether the material budget can be used as cost control tool or not on CV Niny Pratama in project work and to find out the form of control done to reduce deviation. The data were obtained directly from CV Niny Pratama Ambon and were analyzed using variance analysis method. The analysis carried out includes material quantity and material price analysis. The data obtained were in form of Budget Plan (RAB) and the realization of Leihitu District Pustu Improvement project becoming Non-Inpatient Health Center. The result of this research indicated that material cost budget plan has functioned well as cost control tool seen from no adverse variants yet the company succeeds to grow variant that is profitable from material quantity and price. It because material quantity and price are actually lower than what has been budgeted.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN TERDAFTAR DALAM PEMERINGKATANCGPI Tahun 2016) Hidayatul Arohmah
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract:This research aims to analyze and obtain empirical evidence about the effects of good corporate governance and leverage on tax avoidance. The independent variables used are good corporate governance and leverage. The dependent variable used is tax avoidance. The research population was companies listed in corporate governance perception index rank during 2016 years Sample was collected by purposive sampling method. Total 26 companies were taken as study’s sample. The analysis method of this research used regression. The results of this research showed that good corporate governance which is proxied by the CGPI score (corporate governance index perception) has an effect on tax avoidance which is proxied by the effective tax rate (ETR). The results of this research also showed that tax avoidance activities are influenced by leverage. Limitations of this research are used companies listed in corporate governance perception index during 2016 as the object of research so that the conclusions of this research can’t be drawn of each industries sector because each industrial sector and company has different policies. Keywords: Good corporate governance, Corporate governance perception index, leverage, tax avoidance
ANALISIS TARGET COSTING SEBAGAI SARANA PENGENDALIAN BIAYA PRODUKSI PADA UKM BROSEM KOTA BATU Dwi Kusuma Indiarti
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract

Abstract: Target costing is the determination of the maximum possible cost for the manufacture of a product and then designing a profitable prototype with the maximum cost constraints that have been set. The purpose of this research is to find out how the implementation of target costing in controlling production costs in UKM Brosem. This research method is a case study. The type of research used is quantitative descriptive. The object of this research is the UKM Brosem in Batu City. The results of research using target costing through the value engineering process in UKM Brosem is able to reduce production costs by replacing apple raw material suppliers. Through this process, the company can save production costs of Rp. 382 / cardboard. The efficiency of production costs is the difference between company calculations and calculations using target costing. Keywords: target costing, production costs, production cost efficiency
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM SYARIAH DI INDONESIA DENGAN METODE DATA DEVELOPMENT ANALYSIS (DEA) alimatul Akhyu Al-Ulya
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract

Abstract: The aim of this study is to compare the efficiency level of Islamic Commercial Banks in Indonesia listed on a national bank and financial service authority in 2015-2017. The method used in this study is the method of Data Envelopment Analysis that assumed Constant Return to Scale (CRS). The result of the calculation of technical efficiency by using DEA from the performance of Islamic Commercial Banks in Indonesia in 2015-2017 that have not been effective yet. As for bank who received a score of efficiency highest during the period of research they were Bank Maybank Sharia Indonesia with score 100%. While the bank who received scores of efficiency lowest is Bank BRI Sharia with score 75.06%. Keywords: Islamic Commercial Banks, Efficiency, Data Envelopment Analysis (DEA).
ANALISIS COMMON SIZE STATEMENT DALAM MENILAI KINERJA KEUANGAN PT. CHAROEN POKPHAND INDONESIA, TBK DI BURSA EFEK INDONESIA Hesti Sulistiyorini
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract

Abstract : The purpose of this study is to analyze the financial performance of PT Charoen Pokphand Indonesia, Tbk using Common Size Statement analysis. This quantitative descriptive research uses the case study method. By using secondary data in the form of documentation of the company's financial statements for a period of 5 years taken from the Indonesia Stock Exchange. The results showed that the short-term financial condition, seen from the company's current assets and current debt, tended to decrease, indicating that the company was quite effective in managing its current assets and the short-term liabilities that the company had to bear were getting lighter. The level of sales that tends to increase indicates that the company is efficient in stabilizing the company's business activities. Long-term financial conditions show that the value of fixed assets tends to increase and total equity has a much higher percentage value than the percentage of debt. This shows that there is a guarantee from the company in the form of fixed assets that can be used to support the company's operational activities as well as a guarantee from its own capital to fund its fixed assets. And in the condition of the results of the business shows that the percentage of net income tends to decrease as well as the level of company sales which tends to increase this is due to the tendency of an increase in the company's cost of goods sold. This condition shows that the company has not been able to control the cost of goods sold and operating expenses which have an impact on reducing net income from its business activities. With this, it is hoped that the company will be able to stabilize its business activities by utilizing existing capital and controlling costs incurred by the company. Keywords: company financial statements, financial performance, common size statement

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