Jurnal Akuntansi Indonesia
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.
Articles
170 Documents
<![CDATA[ANALISIS DAMPAK PEMILU PRESIDEN JOKOWI TERHADAP RETURN SAHAM (Studi Kasus Saham LQ-45 di Bursa Efek Indonesia) ]]>
<![CDATA[Ayudia Hanung Diniar]]>;
<![CDATA[Kiryanto Kiryanto]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.4.2.97-108
<![CDATA[Election is one of the political events that influence on a country’s economy. Capital market as one of insrumen economy can not be separated from environmental influences, both economic and environmental non-economicenvironment. This study aimed to analyze the reaction of the capital market to market anomaly events in Indonesia, in this case the 2014 Presidential Election. The reaction of the stock market measured by the abnormal return and trading volume activity stock. The population in this study are the companies whose shares are included in the LQ- 45. This study using event study. The results showed that the positive reaction of investors where the 4 days before and 2 days sebelumm July 9 2014 Presidential Election investors reacted positively. These conditions indicate the existence of investor optimism that the elections will be held on July 9, 2014. And an increase in the average volume of stock trading at before and after the presidential elections July 9, 2014.]]>
<![CDATA[BALANCED SCORECARD: PENTINGNYA PERSPEKTIF PROSES BISNIS INTERNAL STUDI EMPIRIS DI PONPES ]]>
<![CDATA[St. Dwiarso Utomo]]>;
<![CDATA[Zaky Mahmuddah]]>;
<![CDATA[Yulita Setiawanta]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.5.2.169-200
<![CDATA[The purpose of this research is to find an empirical evidence of implementation of internal business process perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). The research is case study. Qualitative research design is conducted using semi-structured interviews with 21 members from different stakeholders. The research findings showed that internal business process perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research also found supporting factor of implementation of internal business process perspective of BSC in AIMBS Surakarta, namely: strong commitment from top management to adjust the change dan to improve the service to the stakeholders. The limitation of the research is that the research findings can not be generalized because of case study. For future research, the researcher can add the numbers of research object so that the generalization of research findings can be gained. Theoretically, it will give clearer description about the implementation of internal business processperspective of BSC in Islamic boarding schools.]]>
<![CDATA[MODEL ALOKASI DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH (PAD) UNTUK KEMASLAHATAN UMMAT ]]>
<![CDATA[Khoirul Fuad]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.6.1.41-62
<![CDATA[Keterbukaan pengelolaan keuangan daerah yang telah terlaksana sejak era otonomi daerah menjadi dasar untuk mewujudkan pemerintahan yang good governance and clean governance, dan secara tidak langsung menjadikan sebuah kebebasan dan keleluasaan bagi pemerintah daerah untuk mampu menggali dan memanfaatkan segala sumber daya yang mereka miliki, besarnya dana transfer yang diberikan oleh pemerintah pusat dalam bentuk dana perimbangan harus bisa digunakan untuk sebesar – besar kesejahteraan rakyat dimana wujud berhasilnya sebuah pemerintahan daerah adalah kemerataan program pemerintahan. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan pemerintah daerah se Jawa Tengah dengan ukuran PAD dan Dana Perimbangan, dasar dari penggunakan indicator tersebut dikarenakan tingkat kesejahteraan masyarakat akan mungkin dicapai ketika pengelolaan dana tersebut bisa dirasakan langsung dan merata dikalangan masyarakat. Hasil dari penelitian ini menyimpulkan bahwa keseluruhan penerimaan daerah memberikan pengaruh yang sangat siginifikan terhadap kemaslahatan ummat, hal ini ditunjukkan dengan besarnya nilai uji F 86,711 dengan tingkat signifikansi 0,000 yang berarti 86,711% indikator kemaslahatan ummat dipengaruhi oleh varibel PAD, DAU, DAK dan DBH. Dari hasil ini bisa juga disimpulkan bahwa pemerintah secara tidak langsung berandil besar dalam mewujudkan kesejahteraan masyarakatnya.]]>
<![CDATA[DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN ]]>
<![CDATA[Ida Rosnidah]]>;
<![CDATA[Wiwit Apit Sulistyowati]]>;
<![CDATA[Agung Yulianto]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.7.2.35-48
<![CDATA[The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution]]>
<![CDATA[PERANAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA PERGURUAN TINGGI ]]>
<![CDATA[zaky machmuddah]]>;
<![CDATA[entot suhartono]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.8.2.167-183
<![CDATA[Finding emperical evidence dealt with good university governance to higher education performance is the main purpose of the current research. Survey is method used in the research. Sample used in the research is higher education lecturers in Semarang. Sampling technique used is accidental sampling. Multiple linier regression with SPSS program is used to analyse data. Findings of the research are analised and described so that they can give information related to research variable. Research findings proved that transparancy, responsibility and fairness signifcantly affected to higher education performance. Therefore, for accountability and independency variables, the relation was not significant. The research findings gave empirical evidence that good university governance had effect on higher education performance. Therefore, higher education institutions should apply good university governance to improve their performance.]]>
<![CDATA[Faktor yang Mempengaruhi Minat Investasi di Pasar Modal: Pendekatan Theory of Planned Behaviour (TPB) ]]>
<![CDATA[Naila Rizki Salisa]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.9.2.182-194
<![CDATA[The investment intention is important to be explored because intention to invest in Indonesian capital market is still low. This study analyze the factors that influence investment intention by using Theory of Planned Behaviour (TPB). Through TPB, investment intention can be measured from explanatory variables which in turn will encourage actual behaviour. The variables used to predict investment intention are attitudes, subjective norms, perceived behavioural control, financial literacy, and risk perception. This study uses 161 respondents that were collected through a questionnaire. Data were analyzed with validity, reliability, and hypothesis testing using Structural Equation Modeling (SEM) through path analysis method. The results show that attitudes and subjective norms have no significant effect on investment intention. Meanwhile, perceived of behavioural control, financial literacy, and risk perception have a positive effect on investment intention in the Indonesian capital market. This results are expected to contribute for future research and provide advice to the government to design programs that can increase investment intention in the capital market.Keywords: Investment Intention, Theory of Planned Behaviour (TPB), Financial Literacy, Risk Perception]]>
<![CDATA[ANALISIS KARAKTERISTIK MUZAKKI DAN TATA KELOLA LAZ TERHADAP MOTIVASI MEMBAYAR ZAKAT PENGHASILAN ]]>
<![CDATA[Kiryanto Kiryanto]]>;
<![CDATA[Villia Nikmatul Khasanah]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.2.1.51-64
<![CDATA[Zakat is not something new in the eyes of Muslims. Muslims really believe and believe that zakat is one of the pillars of Islam. Problems often arise in the community we are to whom Zakat should be given. More major distributed directly by muzakki to mustahiq, or otherwise through amil zakat. For that goal to be achieved in this research is to analyze the influence of Gender ¸ The Faith, Knowledge of Islam, Governance LAZ, and Income Level on Motivation Paying Zakat on LPDU Sultan Agung. The population in this study are all obligatory zakat (muzakki) who pay zakat on income with a pay cut. And the sample in this study is the individual obligation of zakat in LPDU Sultan Agung as many as 125 people. Then the selected sampling technique was purposive sampling analysis tool used is multiple regression analysis.The results obtained from this study is that it can be concluded that the test results influence the motivation Gender pay zakat suggests that Type klamin no significant effect on the motivation to pay zakat. While the results of testing the influence of level of faith, knowledge of islam, LAZ governance and motivation level of income to pay zakat indicates that the variable has positive and significant impact on motivation to pay zakat.]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH PREVENTING, ALIENATION DAN NEUTRALIZATION TERHADAP KECENDERUNGAN BERPERILAKU CURANG ]]>
<![CDATA[Khoirul Fuad]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.4.1.24-35
<![CDATA[A behavior person measured by the quality of education has achieved, the higher education the more good behavior. This is most words spoken of someone in general, but if we are to analyse the higher education could not guarantee a person behavior so best, the study analyzed about fraudulently behavior students accounting using indicator preventing, alienation and neutralization, there are several theories used in research is planned behavioral therapy and theory of justice . The sample accounting it uses student of Unissula second semester 2013 to 2014. A method of the data using system were delivered to students at the end of the semester. An analysis of data using statistic descriptive and the hypothesis using analysis regression SPSS assistance.The result of testing showed that the act of preventing significant to fraudulently behavior and had links negative with the significance less than 5 % and unstandardized coefficients of -.403 . While for variables alienation and neutralization each other significant to behavior fraudulently and had links positive for significance less than 5 % and unstandardized coefficients of .986 and .355.]]>
<![CDATA[RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Abdul Slamet]]>;
<![CDATA[Provita Wijayanti]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.5.2.115-130
<![CDATA[Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden. This study aims to examine the effects of changes in income tax rates that Law. 36 of 2008 on Income Tax on discretionary accrual due to a decrease in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 by 28% and in 2010 dropped to 25%. In addition, this study also aims to determine the impact of tax and non tax incentives as well as the percentage of shares traded on the Stock Exchange of earnings management behavior. Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange, which has published its financial statements from 2009-2010. Methods of analysis in this study using multiple regression analysis to determine the effect of independent variables earnings pressure, debt level, earningsbath, firm size, managerial ownership and the percentage of shares) against the dependent variable (discretionary accruals) and using independent sample t-test for the different test equipment. independent sample t-test was used to examine differences in the level of discretionary accruals between 2009 and 2010 after a decline in income tax rates. The results showed that before and after the reduction in tax rates, the management was not convicted of discretionary accruals to make savings income. This suggests that management in Indonesia did not take action to make opportunistic earnings management in order to decrease the tax rate Agency 2010. From the regression resultsof tax incentives and the percentage of shares traded on the Stock Exchange a significant effect on discretionary accruals, non-tax incentives only to have a significant earnings pressure on discretionary accruals, while the level of debt, earnings bath, firm size and managerial ownership has no significant effect on discretionary accruals.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERASI (STUDI KASUS SKPD KABUPATEN PATI) ]]>
<![CDATA[Nanik Ermawati]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.6.2.141-156
<![CDATA[Penelitian ini merupakan penelitian yang menguji pengaruh partisipasi anggaran terhadap kinerja manajerialdengan motivasi kerja sebagai variabel pemoderasi pada organisasi sektor publik di Satuan Kerja PerangkatDaerah (SKPD) Kabupaten Pati. Penelitian ini menggunakan metode survey kuesioner yang dibagikan kepadapejabat SKPD. Teknik pengambilan sampel adalah metode purposive sampling. Teknik analisis data menggunakanmetode Moderated Regression Analysis (MRA).Hasil penelitian menunjukkan bahwa : 1).partisipasi anggaran dan motivasi kerja tidak berpengaruh terhadapkinerja manajerial, 2). Motivasi kerja tidak dapat memoderasi pengaruh parrtisipasi anggaran terhadap kinerjamanajerial, 3). Secara simultan partisipasi anggaran dan motivasi kerja secara bersama sama berpengaruhterhadap kinerja manajerial.Keywords : partisipasi anggaran, kinerja manajerial, motivasi kerja, SKPD]]>
