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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 170 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR Adistie Nucke Arista Dewi; Indri Kartika
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.4.2.85-96

Abstract

The amount of information asymmetry faced by dealers will be reflected in the spread. Dealers will try to maintain the bid-ask spreads are optimal, so the need to determine the factors that affect the bid- ask spread . This study aimed to analyze the effect of stock returns, trading volume, variants of stock returns and stock prices to bid-ask spread stock . The population in this study are manufacturing companies that publish financial statements in the period 2010-2012 . The samples with purposive sampling, to obtain the 61 companies . From the data obtained were processed and analyzed using SPSS 19 o’clock, by means of multiple linear regression analysis. Multiple linear regression analysis was preceded with the classical assumption. The results showed that the first, the stock return significant negative effect on the bid- ask spread stock. Second, the volume of stock trading is not a significant positive effect on the bid- ask spread stock . Third, the stock price significant negative effect on the bid- ask spread stock. Fourth, variant stock returns are not significant positive effect terdahap stock bid-ask spread. Future studies could add other variables that stock price fluctuations (volatility) in the given period. Predicted volatility can affect the bid- ask spread stocks as investors memilliki enough information about the investment that not only perform certain transactions on the stock .
PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG (Studi Empiris Pada Kantor Akuntan Publik di Semarang) Ida Perwati; Sutapa Sutapa
Jurnal Akuntansi Indonesia Vol 5, No 2 (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.5.2.175-190

Abstract

This study aims to look at the effect of variable locus of control, dysfunctional behavior premature sign off and dysfunctional behavior underreporting of time to audit quality in the public accounting firm in Semarang. The study population was the auditors who work in public accounting in Semarang. 2015. The sampling technique in thisstudy using convenience sampling.Jenis data used in this study are derived from primary data from respondents’ answers to the questionnaire that has been distributed on each - each KAP in Semarang. Data quality test results which consist of validity and reliability testing manunjukan that all variables can be said tobe valid and reliable so for the next item - the item on each - each concept is feasible variable is used as a measuring tool. Classical assumption that includemulticollinearity test, heteroscedasticity test, and Uju normality shows that the linear method used to qualify for a statistical test to the regression model. From the results of statistical tests showed that the locus of control with sig.0,147 and behavioral variables sig disfugioal premature sign off with the value sig.0,597, Showing that these two variables did not significantly affect audit quality, and underreporting of time with sig.-.058 , has a negative effecton audit quality.
KONTRIBUSI PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DAN KINERJA KEUANGAN DAERAH PROVINSI BALI Ida Bagus Badjra; I Ketut Mustanda; Nyoman Abudanti
Jurnal Akuntansi Indonesia Vol 6, No 1 (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.6.1.29-40

Abstract

Issues that arise in a decentralized government that is when the allocations are not appropriate in capital expenditure as well as the reception is not optimal (PAD, DBH, DAU, and DAK) that impact on the performance of local government. This study aimed to analyze the effect of revenue (PAD) and Fund Balance to the Capital Expenditure and Financial Performance Bali Provincial. The study population was all over the city /regency in Bali. This research technique using census method. The results showed that capital spending is directly positive and significant impact on the financial performance area, equalization funds directly no significant effect on capital expenditure, the balance funds indirectly positive and significant impact on the financial performance areas, PAD direct significant effect on capital spending PAD indirectly no significant negative effect on the financial performance of the region.
NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI Afuan Fajrian Putra; Yestias Maharani
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.7.2.1-11

Abstract

This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention
Pengaruh Likuiditas, Firm Size, dan Profitabilitas Terhadap Nilai Perusahaan (Studi pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2013 - 2017) Ira Septriana; Haniif Fitri Mahaeswari
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.%p

Abstract

Firm value is a certain condition that has been achieved by a company as a picture of public trust in the company after through process of activities for several years. Since the company was established until now. The purpose of this study is to find out the impact of liquidity, firm size and profitability on firm value of mining sector companies listed in the IDX over the period 2013-2017. The method of sampling used in this study is the purposive sampling method. The research data are secondary data obtained from Indonesian Capital Market Directory (ICMD) and published financial statements. This analysis technique uses multiple regression analysis techniques. The results of the study show that liquidity and firm size have an influence on the value of the company, while profitability does not have an influence on the value of the company.Keywords : firm value, liquidity, firm size, and profitability
Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah terhadap Profitabilitas pada PT Bank BNI Syariah Fachrurrazi Fachrurrazi; Monica Olivia
Jurnal Akuntansi Indonesia Vol 9, No 2 (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.9.2.168-181

Abstract

This research aims to examine the effects of murabaha, mudharaba and musyaraka financing on the profitability in BNI Syaria Bank for the period 2010-2018. The research method used is descriptive kuantitatif methods. The data collection techniques carried out are the documentation study method and literature study. This research used secondary data obtained from financial statements that have been publication on BNI Syaria Bank website.  The analysis technique that used in this research is multiple linear regression with a significance level of 5% and help of SPSS version 20. The results in this research indicates that (1)Murabaha, mudharaba, and musyaraka simultaneously influence the probability, (2)Murabaha has negative significant effect on Profitability, (3)Mudharaba has positive significant effect on Profitability, and (4)Musyaraka has not significant effect on Profitability of BNI Syaria Bank. Keywords: Murabaha, Mudharaba, Musyaraka, ProfitabilityPenelitian ini bertujuan untuk mengetahui pengaruh antara pembiayaan murabahah, mudharabah, dan musyarakah terhadap profitabilitas pada Bank BNI Syariah untuk periode 2010-2018. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Adapun teknik pengambilan data adalah dengan studi dokumentasi dan studi pustaka. Penelitian ini menggunakan data sekunder dari laporan keuangan yang diperoleh melalui website Bank BNI Syariah. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan tingkat signifikansi 5% dan dibantu oleh program SPSS versi 20.0 for windows. Hasil dalam penelitian ini menunjukkan bahwa (1) Murabahah, Mudharabah, dan Musyarakah secara simultan memiliki pengaruh signifikan terhadap profitabilitas, (2) Murabahah memiliki pengaruh negatif signifikan terhadap Profitabilitas, (3)Mudharabah memiliki pengaruh positif signifikan terhadap Profitabilitas, (4)Musyarakah tidak memiliki pengaruh signifikan terhadap Profitabilitas pada PT Bank BNI Syariah.Kata kunci: Murabahah, Mudharabah, Musyarakah, Profitabilitas.
PENGARUH ORIENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA SOSIAL PERUSAHAAN DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI Puji Harto
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.2.1.37-50

Abstract

The objective of this research is to investigates the relationship of company’s orientation toward social responsibility at small and medium enterprises to their social corporate performance. In addition, this research also examines the role of environmental uncertainty as the moderating variable in affecting the relationship of corporate social responsibility orientation and corporate social performance. Sample was taken from small and medium businesess in Jawa Tengah. Initial distribution of 300 set of questionnaires to SME respondents has resulted in final sample of 115 respondents that usable to the analysis stage. The results of this study show that company’s ethical orientation has positive relationship with corporate social performance, while company’s legal orientation has negative effect toward corporate social performance. Moreover, the presence of environmental uncertainty has resulted in two significant interactions with the two components of company’s orientation. The interaction of environmental uncertainty and company’s ethical orientation has negative relationship with corporate social performance. Similarly, the interaction of environmental uncertainty and company’s legal orientation has positive relationship with corporate social performance.
PENINGKATAN KINERJA PEMERINTAH DAERAH MELALUI E-GOVERNANCE BERBASIS SUMBER DAYA MANUSIA STRATEGIK (STUDI KASUS DI PEMERINTAH KABUPATEN DEMAK) Edy Suprianto
Jurnal Akuntansi Indonesia Vol 4, No 1 (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.4.1.12-23

Abstract

This research tries to analyze the performance effectiveness and efficiency of Demak district government through the implementation of good governance with the support of information technology and human resource management strategic. This research tries to incorporate research conducted by Edy (2013) on the effect of good governance, information technology and strategic human resource management on the performance of local governments in Demak and Edy (2014) on the effects of commitment, executive capability, financial and legislativesupport to information technology. The population of this research is the entire work unit region (SKPD) in Demak as many as 28 SKPDs with the unit of analysis of the head of SKPD as policy maker. Samples are selected by using census method so that all SKPDs have the opportunity to be selected as sample. The analysis is administered byusing qualitative analysis method of FGD (Focus Group Discussion) and in-depth interviews, secondary data analysis, and literature. It also uses quantitative analysis with PLS analysis tools. From 28 SKPDs in Demak district government, only 10 SKPDs that can be interviewed and 60 samples who answered the questionnaire. Based on the hypotheses test results, it is concluded that good governance, information technology and strategic human resource management positively influence the performance of local governments. The research by Edy (2014) on the effects of commitment, executive, financial and legislative support for information technology also positively influence the performance of government.
DISCLOSURE ATAS MANAGEMENT STATEMENT, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Sri Imaningati; Mekani Vestari
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.5.1.99-114

Abstract

Value of the firm is an investor perception about the condition of the firm, which is often refered to the stock price. High stock prices indicate high public appreciation of the firm. Efforts to maximize value of the firm is done by maximizing the factors that influence it. This study used three variables, namely Statement Management Disclosure, Intellectual Capital Disclosure, and Corporate Social Responsibility Disclosure. The object of the research ismanufacturing company from 2009 to 2013. Samples were collected by purposive sampling method. Multiple linear regression model used in this research model testing. The results showed that CSR Disclosure had a positive effect on Firm Value. Intellectual Capital Disclosure does not affect the Firm Value, while Management Statement Disclosure had a negative effect on the Firm Value.
AKUNTANSI SYARIAH: SEBUAH TINJAUAN ANTARA TEORI DAN PRAKTIK Hani Werdi Apriyanti
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.6.2.131-140

Abstract

Accounting theory is part of the accounting practices. A good understanding of accounting theory will encouragethe development of accounting to the accounting practices. Conceptually, Islamic accounting practices present asa solution to the problems of conventional transactions that are not in accordance with Islamic values. Thereforeneed more explanation about the various assumptions underlying the islamic accounting practices in Indonesia. Tounderstand and explain the islamic accounting practices applied Indonesia, it needs accounting theory approachto islamic Value.KeyWords : Islamic Accounting theory, Accounting Practices

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