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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. 9, No. 1" : 6 Documents clear
KUALITAS LAPORAN KEUANGAN UMKM SERTA PROSPEK IMPLEMENTASI SAK ETAP Rudiantoro, Rizki; Siregar, Sylvia Veronica
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines the effect of quality of the SMEs’ financial statements on level of credit received by SMEs, as well as prospect of financial accounting standard for entity without public accountability (FAS EWPA) implementation in 2011 to improve the quality of the financial statements of SMEs. The data of this study is obtained from the questionnaires returned by 50 SME entrepreneurs in the area of Jakarta, Bogor, Depok, and other parts of Java. The results of this study show that the quality of SME financial statements do not affect the amount of credit received by SMEs. This may be due to the low quality of financial statements of SMEs so that banks are still in doubt with the relevancy and reliability of financial reporting. Prospect of FAS EWPA implementation to improve the quality of financial report may have been constrained due to the low understanding of the SME entrepreneurs over the FAS EWPA.
MODEL PROPORSI TABARRU' DAN UJRAH PADA BISNIS ASURANSI UMUM SYARIAH DI INDONESIA Puspitasari, Novi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aimed to explore the fund separation concept of the financial management on the Islamic general insurance companies, in particular what factors effected on the determination of the proportion tabarru’–ujrah and its relationship to financial performance. This study used a qualitative method in case study type. This research used general insurance companies with full Islamic system as research object. The results showed that the determination of the proportion tabarru‘-ujrah influenced by risk factors, the financial aspects of the company, and retakaful activities. Determination of the proportion of tabarru’-ujrah effects on the company’s financial performance (risk based capital / solvency). This study can build a model of determination of the proportion of tabarru’-ujrah, so that the model can be used as a basic model for further research.
KUALITAS LABA DAN CORPORATE GOVERNANCE: BENARKAH KUALITAS LABA BANK SYARIAH LEBIH RENDAH DARI BANK KONVENSIONAL? Laela, Sugiyarti Fatma
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

Research regarding the association between corporate governance (CG) and the predictability of earning in Islamic bank is still limited. Islamic bank adopts profit loss sharing (PLS) instead of interest system as used by conventional bank. Regardless its benefit, PLS theoretically provides the potential of moral hazard which leads to opportunistic behaviors of managers. As a result, the quality of accounting information maybe decreases. This study examines the predictability of earning especially the ability of current earning to predict future cash flows using CG as a moderating variable. Using samples of Islamic and conventional banks from period of 2007- 2010 and least square method, this study finds that there is no strong evidence of earning predictability in the banking industry. The influence of current earning on future cash flow is not significant. However, the implementation of CG which measured by self-assessment scores, strengthen the association of current earning and future cash flows. The better the implementation of CG, the stronger the predictability of earning. This study also finds that the predictability of earning in Islamic bank is stronger than conventional bank, even though the impact of CG implementation on earning predictability for both types of bank is not different.
PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA Irreza, Irreza; Yulianti, Yulianti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred tax expense can be used as detector of earnings management. To analyze that, this study divided deferred tax components into acrued revenues and expenses, employee compensation, depreciation of tangible assets, valuation of other assets, and miscellaneous items. Using the income distribution model (Burghstahler and Dichev 1997) for a 10 year period, we found that the total change in net deferred tax liabilities, total accruals and only depreciation component have a significant impact in detecting earnings management activities to avoid losses. These findings show the importance of deferred tax disclosure for financial statement users – especially in detecting earnings management activity, and also create a new direction in deferred tax study in Indonesia to focus more on the components that constitute deferred tax.
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE Titisari, Kartika Hendra; Alviana, Khara
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to examine the impact of environmental performance on economic performance current year and the after year. This study is based on a longitudinal empirical applied research. Through a purposive sampling technique, 28 public companies which participated in the PROPER program from 2007-2009 were included in the research. The results of hypothesis testing shows envirnoment performance affect the economic performance of the current year and no effect on the economic performance after year. So for companies particularly vulnerable to environmental public company in Indonesia who want to improve economic performance in the current year should also improve the environmental performance to gain the trust of the community. The next level of corporate environmental performance is valuable information that deserves consideration as one of the criteria for rational investment decisions by investors.
HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO PADA PERUSAHAAN GO PUBLIC INDONESIA Andarini, Putri; Januarti, Indira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the association between board of commisioner and firm characteristics to the existence of risk management committee (RMC) and type of RMC, whether it is combined or separated from audit committee. The board of commisioner and firm characteristics used in this study are independent commisioner, board size, auditor reputation, complexity, financial reporting risk, leverage, and firm size. Population consists of Bursa Efek Indonesia (BEI)-listed companies from nonfinancial industry in 2007-2008. Sample was collected based on purposive sampling, and resulted 248 companies as a final sample. Data was collected from the annual report, and was analysed with logistic regression. The results, based on logistic regression analyses, indicated that firm size has a positive and significant association with the existence of RMC and separated RMC. The other variables (independent commisioner, board size, auditor reputation, complexity, financial reporting risk, leverage) have no significant association with the existence of RMC and separated RMC.

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