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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 172 Documents
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Peranan E-Commerce dalam Meningkatkan Daya Saing Keuangan Inklusif UMKM di Kabupaten Kudus yang Berbasis Fintech Zuliyati Zuliyati; Wiwit Agus Triyanto; Retno Tri Handayani
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): 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.10.2.187-199

Abstract

Online-based trading changes the traditional trading paradigm, through meetings between consumers and merchants turning into online transactions without distance and time limits. E-commerce changes MSME to trade online by utilizing the internet and the web, so that e-commerce makes the buying and selling process not hindered by distance and time. This change has led to the emergence of Fintech (Financial Technology). Many MSME have gone out of business because they cannot compete with MSME that can take advantage of technology in managing their businesses. This study aims to analyze the effect of e-commerce on fintech-based financial management at MSME in Kudus Regency, so it is hoped that e-commerce will have a role in increasing the competitiveness of fintechbased financial inclusion in Kudus Regency. The population used is the MSME in Kudus district. The sample selection using the purposive sampling technique with the criteria for MSME who are members of the shopee community. This study uses linear regression analysis.Keywords: Fintech, E-commerce, MSME Perdagangan berbasis online mengubah paradigma perdagangan tradisional, melalui pertemuan antara konsumen dan pedagang berubah menjadi transaksi online tanpa batas jarak dan waktu. E-commerce  mengubah UMKM untuk melakukan perdagangan secara online  dengan memanfaatkan internet dan web, sehingga  e-commerce menjadikan proses jual beli tidak terhalang jarak dan waktu. Perubahan inilah yang mendorong munculnya Fintech (Financial Technologi). Banyak UMKM gulung tikar karena kalah bersaing dengan UMKM yang bisa memanfaatkan teknologi dalam mengelola bisnisnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-commerce terhadap pengelolaan keuangan berbasis fintech  pada UMKM di Kabupaten Kudus, sehingga diharapkan e-commerce mempunyai peranan dalam meningkatkan daya saing keuangan inklusif UMKM di Kabupaten Kudus berbasis fintech. Populasi yang digunakan adalah UMKM pelaku e-commerce di kabupaten Kudus dengan pemilihan sampel menggunakan metode Teknik purposive sampling dengan kriteria UMKM yang tergabung dalam komunitas shopee. Penelitian ini menggunakan analisis regresi linier sederhana.Keywords: Fintech, E-commerce, UMKM
Faktor-Faktor yang Mempengaruhi Keputusan Penggunaan Ojek Online di Kota Tegal pada Masa Pandemi Covid 19 Bahri Kamal; Erni Unggul Sedya Utami; Nizam Zamami
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): 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.10.2.111-128

Abstract

This study was aimed to test and analyze how much influence internal and external factors have on the decisions of online motorcycle taxi users in Tegal City. The sampling technique used in this study was a convenience sampling method. The sample used in this study were 118 respondents who had used online motorcycle taxi transportation. The data used in this study were primary data and secondary data with data collection techniques using observation, interviews, literature study, and questionnaires. Data analysis techniques used in this study were validity test; reliability test; classical assumption test namely normality test, multicollinearities, heteroscedasticity, and autocorrelation; multiple regression analysis, t-test (partial), f-test (simultaneous), and the coefficient of determination. The results of data analysis are known based on the results of hypothesis testing that the internal factor variable (x1) partially affects the decision of online motorcycle taxi users, the external factor variable (x2) partially affects the decision of online motorcycle taxi users and internal factor variables and external variables simultaneously influence the decisions of online motorcycle taxi users.Keywords: Internal Factors, External Factors, User Decisions ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh faktor internal dan faktor eksternal terhadap keputusan pengguna ojek online di Kota Tegal. Teknik pengambilan sampel menggunakan metode convenience sampling. Sampel yang digunakan dalam penelitian ini sebanyak 118 responden yang pernah menggunakan transportasi ojek online di Kota Tegal. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan teknik pengumpulan data dengan metode observasi, wawancara, studi pustaka dan kuesioner. Teknik analisis data menggunakan (1) Uji validitas, (2) Uji reliabilitas, (3) Uji asumsi klasik, yaitu uji normalitas, multikolineartas, heteroskedastisitas, dan autokorelasi, (4) Analisis regresi berganda, uji t (parsial), uji f (simultan), dan koefisien determinasi. Hasil analisis data diketahui berdasarkan hasil uji hipotesis bahwa variabel faktor internal (x1) secara parsial berpengaruh terhadap keputusan pengguna ojek online, variabel faktor eksternal (x2) secara parsial berpengaruh terhadap keputusan pengguna ojek online serta variabel faktor internal dan variabel eksternal berpengaruh secara simultan terhadap keputusan pengguna ojek online.Kata Kunci: Faktor Internal, Faktor Eksternal, Keputusan Pengguna
Determinan Konservatisme Akuntansi: Bukti Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Maria Goreti Kentris Indarti; Jacobus Widiatmoko; Achmad Badjuri; Tri Ambarwati
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): 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.10.2.161-174

Abstract

The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opportunity set, and financial distress on the practice of accounting conservatism. This study uses all manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period 2016 to 2019 as the population. Based on the purposive sampling method, obtained as many as 246 observations. The hypothesis in this study was tested using multiple linear regression. The results prove that managerial ownership has a positive effect on the practice of accounting conservatism. However, the variable investment opportunity set and financial distress do not affect the practice of accounting conservatism by management. Profitability and leverage have a role as control variables with negative and positive effects on accounting conservatism, respectively.Keywords: Accounting conservatism, managerial ownership, investment opportunity set, financial distress  ABSTRAKPrinsip konservatisme merupakan salah satu faktor yang paling berpengaruh dalam penilaian akuntansi. Namun, fenomena menunjukkan bahwa banyak perusahaan tidak menerapkan prinsip konservatisme akuntansi.  Penelitian ini bertujuan untuk menguji pengaruh variable kepemilikan manajerial, investment opportunity set, dan financial distress terhadap praktik konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Berdasarkan metode pemilihan sampel  purposive sampling, diperoleh data sebanyak 246. Hasil pengujian hipotesis dengan menggunakan regresi ordinary least square menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Sebaliknya, variabel investment opportunity set dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Sesuai dengan yang diprediksi, variabel profitabilitas dan leverage sebagai variabel kontrol masing-masing menunjukkan pengaruh negatif dan positif terhadap konservatisme akuntansi.Kata kunci:     Konservatisme akuntansi, kepemilikan manajerial, investment opportunity set, financial distress
PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK Retno Tri Handayani
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.7.1.81-94

Abstract

This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge as user of forensic accountant service in Semarang and Yogyakarta city. Population in this research amounted to 403. Sampling was done by technique of Purposive Sampling and obtained sample counted 253 respondents. This study used ANOVA test and if the result is significant continued with Tukey test. The results show that there is no difference in the perceptions of practitioners and users of forensic accounting services about the skills of a forensic accountant. Likewise, this study proves that practitioners and users of forensic accounting services are no different. The study alsofound that practitioners and users of forensic accountants agree differently on the importance of deductive analysis skills, critical thinking skills, unstructured problem solving, analytical skills, oral communication, legal knowledge and tranquility. The implications of this study are expected in the preparation of forensic accountant curricula can refer to the results of this study
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Vita Tristiningtyas; Osmad Mutaher
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.2.2.131-145

Abstract

This study aimed to examine the effect of the Capital Adequacy Ratio ( CAR ) , Non Performing Financing ( NPF) , Net Operating Margin ( NOM ) , Financing to Deposit Ratio (FDR) , BOPO and DPK against return on Assets ( ROA ) as a proxy of the financial performance of Islamic Banks in Indonesia from 2008 to 2012 . The population in this study was 11 Islamic Banks in Indonesia . The analysis technique used in this study is a multiple linear regression. While the classical assumption used in this study include autocorrelation test , normality test, multikolonieritas , and heteroscedasticity test . The results showed that the variable CAR and DPK positive and significant impact on ROA Islamic Banks . While BOPO variable is negative and significant effect on ROA Islamic Banks . NPF variables , NOM , and FDR negative effect on ROA , but not significantly . Predictive ability of the six variables on ROA of 86.0 % , while the rest is influenced by other factors not included in the research model . The results of this study are expected to provide guidelines for the management of Islamic Banks in managing the company .
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI DITINJAU DARI GENDER DAN STATUS AKREDITASI PROGRAM STUDI Edy Suprianto; Mifkhatun Nikmahi
Jurnal Akuntansi Indonesia Vol 2, No 1 (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.2.1.17-25

Abstract

The purpose of this research to analyze the influence of career motivation, motivational qualities, economic motivation, motivation degree, the motivation to follow Certification Exam Certified Public Accountants, the cost of education and a long interest in the education of accounting students to follow the Accounting Profession. Population in this research that students majoring in accounting at a private college in Semarang, purposive sampling technique used for sample retrieval and obtained a sample of 50 respondents, the data analysis techniques used multiple linear regression. These results indicate that the economic motivation, motivation and motivation to follow quality Certification Exam Certified Public Accountants significantly influence accounting students’ interest to follow Accounting Profession. Career motivation, degree of motivation, education costs and length of education did not significantly affect student interest in accounting to follow the Accounting Profession. Other results showed that no significant differences in student interest in accounting to follow the Accounting Profession in terms of gender, and there is also no significant difference in student interest in accounting to follow the Accounting Profession in terms of accreditation status
ANALISIS TINGKAT KESEHATAN BANK BERDASARKAN RISK-BASED BANK RATING DAN PENGARUHNYA TERHADAP HARGA SAHAM Winarsih Winarsih
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.3.1.71-80

Abstract

Penelitian ini bertujuan untuk menginvestigasi tingkat kesehatan bank berdasarkan risk-based bank rating(RBBR) dan pengaruhnya terhadap harga saham dengan menggunakan perspektif signaling theory untuk menjelaskan hubungan antar variabel. Data yang digunakan dalam penelitian ini adalahdata sekunder, dengan teknik pengambilan sampel purposive sampling. Sampel yang memenuhi kriteria sebanyak 28 perusahaan dan teknik analisis data menggunakan persamaan regresi berganda dengan bantuan program SPSS versi 19. Hasil pengujian secara statistik menunjukkan bahwa Loanto Deposit Ratio (LDR) tidak terbukti berpengaruh positif terhadap harga saham. Sedangkan Good corporate governance, Return On Equity (ROE) dan Capital Adequacy Ratio(CAR) terbukti berpengaruh positif terhadap harga saham.
PREDIKSI LABADANARUSKAS MASA MENDATANG PADA PERUSAHAAN PERBANKAN Ririh Dian Pertiwi; Agung Prajanto
Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): 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.5.1.57-78

Abstract

Laporan keuangan adalah produk yang dihasilkan melalui proses akuntansi. Laporan keuangan adalah suatu laporan yang memuat berbagai informasi yang dapat dipergunakan oleh pihak dalam maupunluar perusahaan dalam pengambilan keputusan mengenai keberlangsungan hidup perusahaan. Dalam mengevaluasi kemampuan perusahaan, berbagai pihak yang berkepentingan dapat menggunakan laporan keuangan, misalkan untuk menghasilkan kas yang lebih baik dapat didukung dengan informasi yang dapat diperoleh dari keuangan. Penelitian ini dilakukan dengan tujuan untuk mengetahui kemampuan laba serta arus kas ketika digunakan sebagai prediktor terhadap laba danarus kas dimasa mendatang. Dalam penelitian digunakan sebanyak 35 perusahaan perbankan go public di Indonesia tahun 2013 dan 2014. Metode pengambilan sampel yang digunakan adalah purposive sampling. Analisis regresi digunakan untuk melakukan pengujian terhadap hipotesis. Nilai justifikasi pengambilan kesimpulan digunakan nilai koefisien determinasi,uji statistic F dan t dengan penggunaan taraf nyata 5%, serta uji asumsi klasik. Pengujian statistik untuk hipotesis pertama pada persamaan pertama ditemukan bukti mengenai kemampuan laba sebagai prediktor laba masa mendatang. Sedangkan dalam pengujian hipotesis kedua dalam persamaan pertama ditemukanbahwa arus kas tidak terbukti mampu memprediksi laba dimasa depan. Selanjutnya, dalam persamaan kedua, pengujian terhadap hipotesis pertama telah ditemukan bukti bahwa laba memiliki kemampuan prediktor terhadap arus kas. Hipotesis kedua juga diterima yaitu arus kas terbukti memililiki kemampuan prediksi terhadap arus kas dimasa yang akan datang.
DETERMINAN KEPUTUSAN PENDANAAN PADA PERUSAHAAN PUBLIK DI INDONESIA (Pengujian Pecking Order Theory dan Trade Off Theory) Ni Putu Ayu Darmayanti; Ni Putu Santi Suryantini
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): 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.6.2.99-112

Abstract

Policy regarding capital structure involves a tradeoff between risk rate of return which the increase in debt can causean increased risk of the company, but on the other hand also increased the level of return expected by shareholders.Less than optimal debt management can even lead to bankruptcy of the company. Previous studies conducted inthe Indonesian capital market find different results related to the effect of several variables that affect corporatefinancing decisions. The results of empirical research to prove the existence of the application of the pecking ordertheory (POT) and trade off theory (TOT) to firms in Indonesia. This study was conducted to examine again whethervariable dividend policy (proxied by the dividend payout ratio), profitability (proxied by return on assets), assetstructure (proxied by the composition of fixed assets), and the variability of the rate of profit (proxied by variablityof EBIT) significantly against the funding decision (diprosikan to debt ratio) at public companies in Indonesia 2012-2014. From the results of multiple linear regression analysis of the data 36 samples studied company, the conclusionthat the dividend policy and the structure of assets and a significant positive effect on financing decisions of publiccompanies in Indonesia 2012-2014. Profitability and variability of EBIT to the funding decisions in this study foundto be negative but not significant.Keywords : debt ratio, pecking order theory, trade off theory
The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions Niken Lestari Putri; Nur Isna Inayati; Eko Haryanto; Edi Joko Setyadi
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): 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.11.1.1-20

Abstract

The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.

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