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Jurnal Akuntansi Indonesia
Published by Universitas Islam Sultan Agung
ISSN : : 02166747     EISSN : 26559552     DOI : http://dx.doi.org/10.30659/jai
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
Arjuna Subject : -
Articles 169 Documents
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ANALISIS KOMPARASI KINERJA KEUANGAN BPR MILIK SWASTA DAN BPR MILIK PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH PERIODE 2014-2016 Widya Prananta; Yulianti Yulianti; Anita Damajanti
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.57-73

Abstract

This study aims to analyze the Differences in Performance of Private Owned Rural Banks and Local Government-Owned Rural Banks in Central Java Province by using financial performance ratios namely Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR). ), Earning Assets Quality (KAP), Operating Income Operating Expenses (BOPO) and Return on Assets (ROA). The method used to analyze the data is the Different Test using the Independent T test. This study used the SPSS Version 19. Analysis tool.The population used in this study was BPR in Central Java. The sample of this study is the Rural Bank owned by the Central Java Regional Government and the Private Rural Banks in Central Java Province. Sample selection using purposive sampling. Based on the Independent Test of the T test, there are differences in the NPL and KAP ratios between the Regional Government-owned BPR and the Private BPR, while there are no differences in the CAR, LDR, BOPO and ROA ratios.
Analisis Efektivitas dan Efisiensi Anggaran Belanja (Studi Empiris pada Badan Kesatuan Bangsa dan Politik Kabupaten Sleman) Afuan Fajrian Putra; Novia Dhiniharitsa
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.1-10

Abstract

This research is the result of an internship report which is described to show the facts and explain the nature of the object under study.This research aims to analyze the effectiveness and efficiency of the budget. The object of this research is the National Unity and Politics Agency of Sleman Regency. The results of this research indicate that the level of effectiveness of the expenditure budget into the category is quite effective.While the level of efficiency of the budget shows a very efficient category
MODEL PREDIKSI TINGKAT KESEHATAN BANK MELALUI RASIO CAMELS heru laksito; Nanang Nanang
Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.1.1.20-29

Abstract

Early from monetary crisis is which knock over Indonesia of around year 1997 - 2008 causing private sector and also “persero” banking finding difficulties finance, even happened the liquidation bank and freezed. Pursuant to the background, hence problems which wish lifted in this research is whether CAMELS ratio consisted by the CAR, KAP, APB, NPM, ROA, ROE, BOPO, LDR, and IRR have the influence in prediction mount the health of banking in period 2004-2008?.Population in this research is which banking go public with amount of sampel equal to 80 sampel of financial statement banking from 16 bank during period 2004-2008. The statistic methods which is used to test on the research hypothesis is logit regression. The result show that the financial ratio to influence the determination health of bank are ROA and IRR with the storey level significant of equal to 0,003 and 0,018. The mentioned in line with research conducted by Titik Aryani & Hekinus Manao (2002).
PENGARUH FINANCIAL DISTRESS DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2010-2012) Dhama Lisan Shidqi; Sutapa Sutapa
Jurnal Akuntansi Indonesia Vol 3, No 1 (2014): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.3.1.1-12

Abstract

This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion. Hypothesis proposed by the researcher were (1) Financial distressnegatively affected to the acceptance of going concern audit opinion, (2) Audit client tenure negatively affected to the acceptance of going concern audit opinion. The sample of this research was manufacturing firm in the period of 2010-2012. Purposive sampling technique was used to obtain the sample. Logistic regression was used to analyze the data. The variables of this research were financial distress and audit client tenure. The result shows that financial distress have negatively affected on the acceptance of going concern audit opinion, while audit client tenure do not have significant effect on the acceptance of going concern audit opinion.
MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA Shintya Dewi Adi Putri
Jurnal Akuntansi Indonesia Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.2.133-141

Abstract

This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation. This research used a sample of 24 companies listed on the Indonesia Stock Exchange in 2011-2013. The results of this research analysis is that there is a significant negative correlation between dividend payments and earningsmanipulation. This research also proved that free cash flow has a positive correlation with earnings manipulation.
PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG PASCA PERUBAHAN TARIF PAJAK BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nining Purwanti
Jurnal Akuntansi Indonesia Vol 3, No 2 (2014): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.3.2.113-128

Abstract

The aim of the research is to analyze tax avoidance behavior to cost of debt moderated by tax rates changes, on manufacturing company in Indonesia in 2008-2010. Panel data analysis is used in this research. In this study usingbook tax gap to measure tax avoidance and using the models used by Lim (2010), Dwi Martani (2011) and Widya Sartika (2012) to meansure cost of debt. The study find that tax avoidance has negative influence on cost of debt. Tax avoidance creates a risk thereby increasing the cost of debt. In the period before tax rate reduction the influence of tax avoidance on cost of debt smaller compare after period of tax reduction, this indicates the presence of earning management conducted by the company before tax rate reduction.
SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY Ratna Mulyany
Jurnal Akuntansi Indonesia Vol 7, No 1 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.1.1-14

Abstract

IFRS Convergence has been a worldwide phenomenon with most of countries in the world are adoptingIFRS instead of their national accounting standards. At the same time, the Islamic finance is gaining its popularity in the present world with the increasing acceptance by international community. In relation to these two phenomena, there have been concerns that the establishment of Islamic financial institutions together with its own unique characteristics will impede the achievement of the global accounting convergence. Furthermore, the promulgation of accounting standards by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), which is intended to fulfil the unique features of Islamic Financial Industry is viewed as a challenge to the International Financial Reporting Standards (IFRS), which is promoted by the convergence agenda. Numerous complex issues emerge as result of the dilemmatic position of IFIs in retaining its distinct Shari’ah principles, while attempting to be part of the global financial system through adopting the IFRS. This study aims to describe some notes relating to the IFRS convergence and the development of Islamic finance. The objective is to outline the issues, not necessarily to resolve them, and to consider the implications they have for pursuing IFRS convergence in the context of Islamic financial service industry.
THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY Fajar Adiyanto
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.77-87

Abstract

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees. Data analysis method is multi-linear regression. Results of hypothesis analysis showed that work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality.Keywords: Educational level, work experience, accounting information system comprehension, financialreport quality.
Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa Nisa’ Uzlifat Nashruah; Provita Wijayanti
Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.2.141-153

Abstract

This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:     Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.
MODEL PENINGKATAN KINERJA MANAJERIAL MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) (Studi Kasus Pada Universitas Diponegoro Semarang) Sutapa Sutapa; Choiriyah Choiriyah
Jurnal Akuntansi Indonesia Vol 2, No 2 (2013): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.2.2.85-95

Abstract

The present study aims to examine the relationship between budget participation on managerial performance in public sector organizations (Study at Diponegoro University). It also attempts to examines whether the Job Relevant Information (JRI) as an intervening variable between budgetary participation and managerial performance. Thedata used in this study is based on individual perception of the Head of the sub-division and the head of the division who filled out the questionnaire and returned to the researcher. There are 55 questionnaires distributed to the respondents, the number of questionnaires returned by 48 questionnaires (87%). Data analysis is done by using the SEM (Structural Equation Model) with PLS software. These results indicate that budgetary participation and significant positive effect on managerial performance. Participation in the managing of budgets gave the positive and significant towards the job relevant information (JRI). Job Relevant Information (JRI) gave positive and significant towards managerial performance. However, in testing of the relationship between budgetary participation and managerial performance through job relevant information (JRI) as an intervening variable, showed a positive but not significant.

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