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Miranti Kartika Dewi
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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. 6, No. 2" : 6 Documents clear
ACCOUNTING STUDENT’S LEARNING APPROACHES AND IMPACT ON ACADEMIC PERFORMANCE Ismail, Suhaiza
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of the study is threefold. Firstly, the study explores the learning approaches adopted by students in completing their Business Finance. Secondly, it examines the impact that learning approaches has on the student’s academic performance. Finally, the study considers gender differences in the learning approaches adopted by students and in the relationship between learning approaches and academic performance. The Approaches and Study Skills Inventory for Students (ASSIST) was used to assess the approaches to learning adopted by students whilst the students final examination result was considered in examining the performance of the students. The results indicate that majority of the accounting students, both male andfemale groups prefer to use the deep approach in studying Business Finance. The findings also reveal that there were significant relationships between learning approaches and academic performance with positive direction appears for deep and strategic approaches whilst negative relationship reveals for surface approach.
PENGARUH BANKRUPTCY RISK, SIZE DAN BOOK-TO-MARKET PERUSAHAAN TERHADAP IMBAL HASIL Utama, Cynthia Afriani; Lumondang, Astari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates: a) the influence o f firm size and book-to-market ratio on bankruptcy risk, and b) the effect o f bankruptcy risk, firm size, and book-to-market ratio on subsequent return. The study employs Altman Z-Score and Ohlson 0-Score as proxies for bankruptcy risk. The results show that size has positive impact on Bankruptcy Risk measured by Altman Z-Score while book-to-market has positive impact on bankruptcy risk measured Ohlson 0-Score. Furthermore, the results show that none o f the variables has significant impact on subsequent return. Overall, this study asserts Dichev’s (1998) findings that bankruptcy risk is not rewarded by higher stock returns and therefore not systematic.
INTENSITAS KOMPETISI PASAR DAN BUDGET EMPHASIS PADA HUBUNGAN ANTARA PARTISIPASI DAN SENJANGAN ANGGARAN Susanto, Yulius Kurnia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

The research examines the intensity o f market competition and budget emphasis on the relationship between budgetary participation and slack. Forty four managers from hotel industry in Jakarta had participated in the research. The collecting data employed used a questionnaire survey via electronic-mail. Data were analyzed using a two-way analysis o f variance. The results showed that the relationship between budgetary participation and slack were dependent on the intensity o f market competition and budget emphasis. Under low levels o f the intensity ofmarket competition, budgetary participation had a positive effect on budgetary slack, but under high levels it had a negative effect. The higher budget emphasis, the more positive was the relationship between budgetary participation and slack.
INCOME TAX GAP: KAJIAN DESKRIPTIF DAN EMPIRIS ATAS KOREKSI PAJAK DI INDONESIA Nuryanah, Siti; Christine, Christine
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

Income tax could provide insights into the effectiveness o f tax policy and the role o f accounting. This paper examines the Indonesia income tax gap by focusing on accounts o f taxpayer ’s income statements frequently adjusted by tax auditors. The study also examines the reasons for these tax audit adjustments. This paper finds that the tax non-compliance can be traced into some accounts which are: 1) general and administrative costs; 2) COGS; and 3) sales. This study reveals that the main reason of the tax adjustments is due to the lack o f evidence or supporting documents. The other reasons are inadequate tax knowledge o f the taxpayers, the specific method o f tax audit which leads to different tax payable amounts according to the auditors, the absence o f arm ’s length transactions, and no proper book keeping by the tax payer. In addition, this paper finds the relationship between the taxable income difference and two factors, i.e. company’s turnover and type o f industry (manufacture/non-manufacture). The results of this study bring implications for the tax policy improvement in Indonesia and the harmonisation between tax regulations and accounting standards; and these would be the main contribution o f this study.
PENGARUH KOMITMEN, PERSEPSI, DAN PENERAPAN PILAR DASAR TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL Pasaribu, Hiras
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

This research means to discover the influence o f top management commitment and the perception o f division manager about total quality management (TQM) and the implementation o f fundamental base o f it toward to the effectiveness of the quality cost control (QCC) and its implication to the managerial performance at BUMN (state owned company) manufacturers in Indonesia. Population method survey is implemented to 28 BUMN manufacturers in Indonesia. The data used are primary and secondary data. Then, the hypothesis is tested using path analysis. The results show that: 1) Top management commitment and perceptions of division managers have no significant relationship with the application o f the basic pillars o f Total Quality management in BUMN manufacturer. (2) Simultaneously and partially, the commitment o f top management, the perception o f division manager, and the implementation of fundamental base o f TQM have influence toward the effectiveness of QCC; and (3) The implications o f both simultaneously and partially o f commitment of top management, the perception of division manager, the implementation o f fundamental base o f TQM, and the effectiveness of QCC influence the managerial performance.
UJIAN SERTIFIKASI AKUNTAN PUBLIK: DETERMINAN, POLA KELULUSAN, DAN EVALUASI UJIAN Gani, Lindawati; Leo, Lianny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

This study analyzes determinants of passing the Indonesia CPA exam, whether there is any pattern ofpassing the exam, and the validity and reliability of tests. The analysis shows that sex (gender) and accounting education systems do not determine the odd ofpassing the CPA exam, however the probability to pass the exam is higher for younger test-takers and those working in public accounting firms. We also obtain the evidence of a significant pattern of passing the exam. The probability of exam takers passing in the first sitting of each subject apparently approximates the probability of test-takers passing the CPA exam. There is a diminishing probability of passing the exam as exam takers repeat. Result indicates a consistent order of passing rate shown by each subject. Audit, Financial Management- Management Accounting, and Accounting Information System are the subjects which share consistent highest passing rates, followed by Financial Accounting and Tax-Law, which show the lowest passing rate. Except for Financial Management-Management Accounting, the sampled test items do not meet the minimum scores of validity and reliability. We suggest that future research include a qualitative analysis on test items and that pre-test is conducted before test items are included in the data bank.

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