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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 68 Documents
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KETERLIBATAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI OPERASI TERHADAP INOVASI PROSES PRODUKSI Retno Mustika Dewi; Annisa Fatimah; Nurafni Eltivia
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

This study examine the effect of the implementation of environmental management accounting and operation strategy on the innovation of production process. The analysis method used was multiple linear regression. The results of the study showed that environmental management accounting affected the production process innovation. The second hypothesis concluded that the operating strategy had no effect on the innovation of the production process. Simultaneous result showed that the environmental management accounting and operating strategies had a significant positive effect on the innovation of the production process
The Abnormal Return, Trading Volume Activity, Dan Trading Frequency: Efek Terpilihnya Donald Trump: ABNORMAL RETURN, TRADING VOLUME ACTIVITY, DAN TRADING FREQUENCY: EFEK TERPILIHNYA DONALD TRUMP
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan apakah ada perbedaan abnormal return, aktivitas volume perdagangan dan frekuensi perdagangan sebelum dan sesudah pengumuman pemilihan acara Donald Trump sebagai Presiden Amerika Serikat 9 November 2016. Unit analisis dalam penelitian ini adalah saham indeks LQ-45 di Bursa Efek Indonesia periode Agustus 2016 - Januari 2017. Acara mempelajari lima hari sebelum dan lima hari setelah pengumuman pemilihan Donald Trump sebagai Presiden Amerika Serikat 9 November 2016. Data yang digunakan adalah data sekunder data diperoleh melalui sarana akses melalui www .idx.co.id, kemudian dianalisis dengan pendekatan paired sample t-test. Hasil penelitian ini menunjukkan bahwa tidak ada perbedaan abnormal return sebelum dan sesudah pengumuman pemilihan acara Donald Trump sebagai Presiden Amerika Serikat pada 9 November 2016. Aktivitas volume perdagangan dan frekuensi perdagangan adalah perbedaan.Kata kunci: abnormal return, aktivitas volume perdagangan, frekuensi perdagangan
PENGARUH PENGENDALIAN INTERNAL DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) (Studi pada Mc Donald’s Cabang Malang) ahmad anas athoulloh
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

This research aims to determine the effect of internal control and job satisfaction on the tendency of fraud in Mc Donald's Malang branch. The population in this research all employees of Mc Donald's Malang branch, amounting to 3 branches. The questionnaire was distributed to 49 respondents with the determination of the selected sample using the purposive sampling method. he data in this research were analyzed by using multiple linear regression analysis techniques. The results of this research stated that partially internal control does not affect the tendency of fraud, while job satisfaction has a negative and significant effect on the tendency of fraud. Simultaneously internal control and job satisfaction influence the tendency of fraud.
ANALISIS TIME VALUE OF MONEY ATAS PROSES PENYELESAIAN RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. KRAKATAU DAYA LISTRIK TAHUN 2018 Muyasaroh Muyasaroh
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

Value Added Tax refund is one of the rights of taxpayers to ask for the overpayment of tax result principle of tax credit methods. This research aims to determine the completion of the refunds process that was associated with the time value of money from the refunds and a case study on PT. Krakatau Daya Listrik in 2018. The formulation of the problem in this study are (1) How is the process of completing Value Added Tax (VAT) restitution at PT. Krakatau Daya Listrik ? (2) What is the process of completing VAT refunds if it is associated with Time Value of Money at PT. Krakatau Daya Listrik ? The research is a descriptive method with qualitative approach through the techniques of data collection such as interviews, observation and documentation. The data sources used are primary and secondary data, namely SPT Period VAT, SPHP (Notification of Results of Examination), SKPLB (Overpayment Tax Assessment Letter), SPMKP (Warrant Paying Excess Tax) PT. Krakatau Daya Listrik 2018. The results of this study explained that the process of returning restitution which has a span of 12 months since the application was received in full with the results received in the amount of Rp 6,942,060,577 will have a bearing on the time value of money from the restitution money received by PT. Krakatau Daya Listrik. Assuming the calculation of the time value of money invested in deposits on the results of VAT refunds has a difference in the value of money in the amount of Rp. 926,881,713.65 with a percentage of 13.35% for calculations using the future value formula and the difference in the reduction in the value of money in the amount of Rp. 817,704,434.24 with a percentage of 11.77% for calculations using the present value formula in 2020.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Industri perdagangan Retail yang terdaftar di BEI tahun 2016-2018) alif difa miftakhunnimah
Jurnal Akuntansi Indonesia Vol. 16 No. 2 (2020): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

This study aims to examine and analyze the effect of Financial Distress, Leverage, Profitability, and Firm Size on Earnings Management. The population in this study are retail industry companies listed on the Indonesia Stock Exchange in 2016-2018. Sample selection using purposive sampling and there are 22 companies that meet the sample criteria. The method used in this study uses multiple linear regression. The results of this study suggest that Financial Distress has a negative effect on earnings management, leverage and profitability have a positive effect on earnings management, and company size has a negative influence on earnings management.
ANALISIS RASIO AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. XL AXIATA Tbk TAHUN 2015-2019 Heny Fitriani
Jurnal Akuntansi Indonesia Vol. 14 No. 1 (2018): Februari
Publisher : Universitas Gajayana Malang

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Abstract

As a cellular telecommunications operator company which is in the second best position in Indonesia and has a market share of around 20%, many competitors can threaten the company's business situation, it is necessary to analyze how the financial performance of PT. XL Axiata Tbk in order to improve the effectiveness and efficiency of the company, in this case the researchers focused on the utilization of company resources. The purpose of this study was to determine how the activity ratio analysis at PT. XL Axiata Tbk listed on the Indonesia Stock Exchange (IDX) in 2015-2019 and to assess how the financial performance of PT. XL Axiata Tbk which was listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The method used in this research is a quantitative descriptive approach, which is research that is then processed and analyzed to draw conclusions. This means that this research emphasizes the analysis of existing data. Overall, the financial performance of PT XL Axiata Tbk is considered not good because it has not been able to produce maximum profits and has not been able to manage its assets efficiently. Keywords: Activity Ratio, Efficiency, Effectiveness, Financial Performance.
PENGARUH SHARIA COMPLIENCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP FRAUD PERBANKAN SYARIAH arvin surya fiawan
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepatuhan syariah dan tata kelola perusahaan syariah terhadap penipuan pada Bank Umum Syariah yang terdaftar di Bank Indonesia untuk periode 2014-2017. Sampel penelitian adalah 7 dengan teknik purposive sampling. Teknik pengumpulan data dengan data sekunder. Data diambil dalam bentuk data yang dipublikasikan di situs web masing-masing BUS. Analisis data menggunakan statistik deskriptif dan model fit. Sementara menguji hipotesis dengan menggunakan model batin. Berdasarkan hasil penelitian ditemukan bahwa kepatuhan syariah diproksi dengan rasio pendapatan syariah dan rasio investasi syariah berpengaruh terhadap penipuan sementara kepatuhan syariah diproksi dengan rasio pembagian keuntungan tidak mempengaruhi penipuan. Kemudian tata kelola perusahaan Islam memiliki efek pada penipuan.
PENGARUH SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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This research aims to determine the influence of sales growth and size of the company against the dividend policy in manufacturing companies of food and beverage subsectors listed on the Indonesia Stock Exchange period 2013-2018. Research is conducted using quantitative methods. The data used in this research is derived from the financial report data taken from the official website of the Indonesia Stock Exchange. The population of this research is a manufacturing company of food and beverage subsectors listed on the Indonesia Stock Exchange period 2013-2018. Sampling techniques with purposive sampling there are 7 companies within 6 years 2013-2018 that correspond to the criteria. The data analysis methods of this research are descriptive statistical analyses, classical assumption tests, multiple correlation analyses, multiple linear regression analyses, coefficient of determination, and its data processing using SPSS 21.0 for Windows. The results of a partial analysis can be concluded that the sales growth has significant effect on the dividend policy. The company's size has significant effect on dividend policy. And simultaneously it can be concluded that the sales growth and size of the company significantly affects the dividend policy. Keywords: Company size, Dividend policy, Sales Growth
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.

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