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Miranti Kartika Dewi
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Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 4, No. 2" : 6 Documents clear
MENGGAGAS NERACA SYARI’AH BERBASIS MAAL: KONTEKSTUALISASI ’’KEKAYAAN ALTRUISTIK ISLAMI” Mulawarman, Aji Dedi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective o f this research is to formulate Shari 'ate Balance Sheet from the real transaction and business habitus o f Indonesian Moslem Society. Formulation is conducted by utilising Extension o f Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept o f wealth and Baydoun and Willett’s (1994) balance sheet are refined by Shari’ate Accounting. The result is then refined by (Islamic) Technosystem and Extension o f Pierre Bourdieu’s Constructivist Structuralism to generate Shari 'ate Balance Sheet. The major result shows that maal is form o f Islamic and Altruistic Wealth. This means that wealth must: (1) have an holistic values (material, mental and spiritual); (2) owned by a wider-stakeholders (Allah, direct, indirect, and nature); and (3) based on shari ’ate ways (halal, thoyib and free from riba). The consequence o f the major result are all the elements in the Shari’ate Balance Sheet based on: (1) obedience (abd’ Allah) assets, liabilities and equities, and (2) creativity (khalifatullah fil ardh) assets, liabilities and equities.
PRIVATE FINANCE INITIATIVE (PFI) IN MALAYSIA: THE NEED FOR AND ISSUES RELATED TO THE PUBLIC SECTOR COMPARATOR (PSC) Ismail, Suhaiza; Rashid, Khairuddin Abdul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The Concept of Private Finance Initiative (PFI) or Public Private Partnership (PPP) has been internationally implemented over the last two decades. In Malaysia, eventhough the involvement of the private sector in assisting with the provision of public services and facilities is not new, only recently under the Ninth Malaysia Plan the government officially announced the implementation of projects using PFI scheme in order to promote greater involvement of the private sector in delivering public services (Ninth Malaysia Plan, 2006). Consequently, a series of PFI projects is now being implemented including some already under construction. However, little is known on the real nature of the Malaysian PFI. One of the aspects considered critical in the implementation of a PFI project is the need for a public sector comparator (PSC) to demonstrate that the project can achieve value for money through comparing the public sector comparator (PSC) with the bid or bids submitted by the private sector. The study being reported herein focuses on the concept of PFI as practiced in Malaysia and the construction of a PSC. Given that under the Malaysian PFI, the PSC is yet to be established there is an urgent need for one to be constructed. In addition, critical issues concerning the transfer of risks and the determination of discount rate are also discussed. The study combines literature review on PFI and interviews with civil servants involved in the implementation of PFI in Malaysia.
PENGARUH HUMAN CAPITAL TERHADAP BUSINESS PERFORMANCE MELALUI CUSTOMER CAPITAL Juwita, Siti Pritiza; Anggraini, Fivi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose o f this research is to investigate the effect o f human capital on business performance with customer capital as the intervening variable. Samples used in this research are commodity export companies listed in The Industry and Trade Provincial Office o f West Sumatera. Data used for this research was collected from financial managers and personnel managers that completing and returning the questionnaire. Data collected by mail survey and contact person with 70 questionnaire and respon rate 38 questionnaires (54%). Analysis conducted by path analysis technique and software SPSS 12.00. The result shows that human capital positively but not significantly linked with customer capital; customer capital positively but not significantly linked with business performance; and human capital does not related with business performance with customer capital as the intervening variable.
ANALISIS PENGARUH PAD, DAU, DAK, DAN BELANJA PEMBANGUNAN TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN, DAN PENGANGGURAN: PENDEKATAN ANALISIS JALUR Setiyawati, Anis; Hamzah, Ardi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose o f this research is to examine directly the effect of region original revenue, general fund allocation, specific fund allocation, and capital expenditure on economic growth; to examine directly the effect of economic growth on poverty and unemployment; and to examine indirectly the effect of region original revenue, generalfund allocation, specific fund allocation, and capital expenditure on poverty and unemployment. The samples of study are region expense and revenue budget in 2001 - 2005 at 38 municipal The result of study with regression was indicated that region original revenue and generalfund allocation have directly significant effect at level 0,01 on the economic growth, economic growth have directly significant effect at level 0.01 on the poverty, and the unemployment, the region original revenue and general fund allocation have indirectly significant effect on the poverty and the unemployment.
INCREMENTAL INFORMATION CONTENT DALAM OPINI AUDIT UNQUALIFIED DENGAN PARAGRAF PENJELASAN Leo, Lianny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates whether there is any different market reaction to unqualified and unqualified with explanatory paragraph audit opinion. The result of empirical univariate and regression test on 291 firm-years, with balanced proportion between the two opinions, shows that there is a significant difference of stock returns between the two audit opinions around opinion announcement. Market appreciates the existence of explanatory paragraph in the unqualified audit opinion with higher excess returns compared to standard unqualified audit opinion. Overall this study shows incremental information content in unqualified with explanatory paragraph audit opinion.
PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESIONAL, PENGALAMAN AUDIT TERHADAP PERILAKU AKUNTAN PUBLIK DALAM KONFLIK AUDIT DENGAN KESADARAN ETIS SEBAGAI VARIABEL PEMODERASI Utami, Intiyas; Noegroho, Yefta Andi Kus; Indrawati, Fenny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects o f locus o f control, professional commitment, audit experience and ethical reasoning on the behavior o f public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DK1 Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population o f public accountants ’ that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results o f this research showed that the variables locus o f control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants' ethical decision-making. Other results o f this research show that audit experience have not interaction effect to explain audit practice in a public accountants’ ethical decision-making.

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