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.
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170 Documents
<![CDATA[MODEL PENINGKATAN KINERJA MANAJERIAL MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) (Studi Kasus Pada Universitas Diponegoro Semarang) ]]>
<![CDATA[Sutapa Sutapa]]>;
<![CDATA[Choiriyah Choiriyah]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 2, No 2 (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.2.2.85-95
<![CDATA[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. The data 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 therespondents, 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.]]>
<![CDATA[Challenges and Prospect to Islamic Accountants Take on Industrial Revolution 4.0. ]]>
<![CDATA[Agus Arwani]]>
<![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.9.2.85-105
<![CDATA[The purpose of this study is to provide an overview of the challenges and expectations of Islamic accountants in the industrial revolution era 4.0. This study uses a literary approach, by examining several references relating to the industrial revolution 4.0 relating to Islamic accountants. Theories in research use theories related to the industrial revolution 4.0 and related theories related to collaborative Islamic accounting including Popkoya et all theory IR and Iwan Triyuwono's theory SA. The results of this paper that the Era of the industrial revolution 4 which offers convenience and speed makes people turn into super-fast. Technology is used and developed to accelerate the achievement of every goal set by humans. In the end, the material and psychological needs become inevitable to be forgotten, it will only increase. Professional accountants and Islamic accountants need a pattern of self-management of the basic functions of Islamic accountants and accountants which certainly increases the efficiency and effectiveness of work and the results are immediately known (real-time). The findings of this study include the challenges of Islamic accounting in the face of the industrial revolution including the provision of information that is financial and non-financial IT-based, accountability of financial statements in accordance with SAK Sharia is the main basis for policy makers, Sharia accountants must understand the development of IT-based economics and be able to harmonize conflicts of interest by following the development of information technology. The expectation of Islamic accountants in facing the industrial revolution can be accepted and has the knowledge and skills of IT-based SAK Sharia and can apply digital-based technology, Islamic Accountants always want to innovate in technology development and Islamic accountants are always adaptive in economic and technological development and always want to learn throughout time]]>
<![CDATA[ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN TEKNOLOGI PEMBAYARAN ELEKTRONIK BERGERAK DENGAN MENGGUNAKAN MODEL UTAUT. (STUDI KASUS PADA TEKNOLOGI M-DINAR PAYMENT SYSTEM) ]]>
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.1.1.50-60
<![CDATA[The purpose of this research is to analyze factors that influence behaviour intention to use technology information system and use behaviour technology information system using UTAUT (unified theory of acceptance and use of technology). That factors are performance expectancy,effort expectancy, perceived of credibility, social influence, and facilitating condition and moderated by age, gender and experience. Sample of this research is investment using services community (M-Dinar) through internet. One hundred and twenty four respondents using M-Dinar had participated in this research. The collecting data used a questionnaire survey that posted at facebook and sent it via electronic-mail. Data were analyzed using a Moderated Regression Analysis (MRA). The result showed only social influence that effecting behaviour intention to use M-Dinar technology significant. The other factors aren’t have significant influence to behavoiur intention to use M-Dinar technology.]]>
<![CDATA[PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANWIL DJP JAWA TENGAH I DAN JAWA TENGAH II ]]>
<![CDATA[Fahim Rosyidi]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 3, No 1 (2014): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.3.1.47-58
<![CDATA[The purpose of this research is to determine the effect of tax addiction with admission letter and enforcement letter toward tax payer compliance. The method that be used in this research is multiple linier regression which test using SPSS Program In this research, the sample is taken from admission letters and enforcement letter that issued by tax office in the Directorate General of Taxation Central Java I and Central Java II Territory during period 2010 and 2011. The method for choosing the sample is nonprobability, choosing sample based on simplycity Based on the result of the research, shows that the result of hypothesis partially (t-test) get the significancy variable score admission letter and enforcement letter is 0,003 and 0,001 smaller than 0,05. So its proved that admission letter and enforcementletter have significant influence toward tax payer compliance. Determination coefficient shows 0,324 or 32,4% means 32,4% tax payer compliance is influenced by admission letter and enforcement letter.]]>
<![CDATA[PENGARUH TINGKAT KESEHATAN BANK MENURUT RISK BASED BANK RATING TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA ]]>
<![CDATA[Kiswanto Kiswanto]]>;
<![CDATA[Asri Purwanti]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 5, No 1 (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.5.1.15-36
<![CDATA[Usaha syariah di Indonesia cukup potensial untuk berkembang, terutama adalah perbankan syariah. Hal ini Nampak pada Tahun 2008 ketika krisis melanda, nampaknya sektor perbankan syariah masih mampu bertahan dengan baik. Oleh karena itu manajemen perbankan syariah harus dapat selalu meningkatkan kualitas layanan kepada masyarakat sehingga mampu bekerja secara optimal. Sehingga perbankan syariah harus mengelola tingkat kesehatannya. Penelitian ini bertujuan untuk melihat pengaruh tingkat kesehatan perbankan syariah terhadap kinerja keuangan dengan variable intervening good corporat governance. dengan metode path analisis terhadap Bank Umum dan Unit Usaha Syariah ditemukan bahwa secara langsung variable CAR berpengaruh terhadap GCG dan GCG berpengaruh terhadap ROA. Sedangkan GCG hanya mampu momoderasi pegaruh BOPO terhadap ROA sebagai indicator kinerja keuangan perbankan syariah. Sehingga bank Umum Syariah dan Unit Usaha Syariah harus mampu mengelola rasio biaya opersional terhadap pendapatan operasional dengan lebih baik. Karena semakin rendah BOPO berarti semakin efisien bank tersebut dalam mengendalikan biaya operasionalnya, dengan adanya efisiensi biaya maka keuntungan yang diperoleh bank akan semakin besar.]]>
<![CDATA[IMPLEMENTASI BALANCE SCORECARD PADA PERUSAHAAN JASA PERHOTELAN : STUDI KASUS PADA PT. HOTEL X DI SEMARANG ]]>
<![CDATA[Winarsih Winarsih]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 3, No 2 (2014): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.3.2.161-167
<![CDATA[Balanced Scorecard merupakan suatu sistem manajemen strategis yang mengukur kinerja perusahaan melalui empat perspektif, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan kinerja suatu perusahaan dengan menggunakan konsep BSC yang diimplementasikan pada perusahaan jasa yang bergerak di bidang pariwisata, yaitu perhotelan. Data yang digunakan dalam pnelitian ini berupa data primer dan sekunder. Data primer, pengumpulan data dilakukan menggunakan kuesioner dengan sampel sebanyak 53 responden. Hasil penelitian ini menunjukkan bahwa dengan menerapkan Balanced Scorecard maka pihak manajemen mendapatkan hasil yang komprehensif. Hal ini dapat dilihat bahwa perusahaan selain dapat mengelola pendapatan dan biayayang dikeluarkan secara optimal, kepuasan pelanggan, pengembangan produk, serta kepuasan karyawan atas kinerja perusahaan dapat terpenuhi dan hasil penelitian dapat disimpulkan bahwa kinerja perusahaan yang diukur melalui empat perspektif dalam balanced scorecard sudah tergolong baik dan kinerja perusahaan mencapaitingkat yang memuaskan.]]>
<![CDATA[PERAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Sutapa Sutapa]]>;
<![CDATA[Heri Laksito]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 7, No 1 (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.7.1.57-68
<![CDATA[This study aimed to obtain empirical evidence about the influence of profitability and the disclosure ofIslamic Social Reporting (ISR) on firm value on Islamic banking in Indonesia. The population of this research is all of Islamic Bank in Indonesia 2014 - 2016. The sample of this research is Islamic Bank in Indonesia by using purposive sampling method. There are e l e v e n b a n k s and obtained 44 observations. Classic assumption test performed for data analysis and regression analysis to test the hypothesis. The results of this study indicate that Profitability significantly influence the level of Social Reporting Islam and corporate values, Islamic Social Reporting does not affect the value of the company While profitability has a significant effect on corporate value, while the ISR has no significant effect on the level of corporate value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK FINAL PP NOMOR 46 TAHUN 2013 PADA UMKM DI KABUPATEN REMBANG ]]>
<![CDATA[Hetty Muniroh]]>;
<![CDATA[Zakky Wahyuddin Azizi]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 8, No 1 (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.8.1.27-38
<![CDATA[Pajak berperan aktif dalam rangka meningkatkan pembangunan nasional melalui pemungutan yang dilakukan terhadap wajib pajak orang pribadi atau wajib pajak badan. UMKM merupakan salah satu wajib pajak yang memberikan kontribusi signifikan terhadap penerimaan negara jika dari semuanya patuh terhadap pembayaran pajak, karena jumlah UMKM di Indonesia sangat besar. PP Nomor 46 tahun 2013 mengatur tentang punggutan pajak UMKM yang peredaran bruto atau omset dalam satu tahun belum mencapai 4,8 Milyar rupiah. Namun ada beberapa faktor yang mempengaruhi tingkat kepatuhan pajak diantaranya adalah kurangnya pengetahuan tentang perpajakan, persepsi keadilan pajak serta kebutuhan permodalan dan kredit memicu wajib pajak taat akan pembayaran pajak sebagai salah satu persyaratan administratif Lembaga Perbankan.Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, persepsi keadilan pajak, serta kebutuhan permodalan dan kredit terhadap kepatuhan pajak final PP Nomor 46 Tahun 2013 pada UMKM di Kabupaten Rembang. Berdasarkan uji hipotesis yang dilakukan variabel pengetahuan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak final PP Nomor 46 Tahun 2013. Sedangkan variabel persepsi keadilan pajak dan kebutuhan permodalan dan kredit tidak perpengaruh terhadap kepatuhan wajib pajak UMKM dalam membayar pajak. ]]>
<![CDATA[Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba ]]>
<![CDATA[Nazila Alfiyasahra]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 9, No 1 (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.9.1.37-51
<![CDATA[This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the independent audit committee and the expertise of the audit committee. This study uses secondary data, namely companies in the category of basic industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange (IDX). The sample used 16 companies with the period 2015-2017 through a purposive sampling method. The analytical method used is multiple regression. Based on the results of the study concluded that the independent audit committee has a positive effect on earnings management, but the size of the audit committee, the number of audit committee meetings, the expertise of the audit committee, and the size of the public accounting firm have no influence on earnings management.]]>
<![CDATA[PENGARUH MOTIVASI DAN PELIMPAHAN WEWENANG SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (STUDI EMPIRIS PADA BEBERAPA PERUSAHAAN MANUFAKTUR DI SEMARANG) ]]>
<![CDATA[ardiani ika s]]>;
<![CDATA[ratih murtatiningsih]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.1.1.1-10
<![CDATA[This research purpose is to test empirically the effect of budget participation on manager performance with motivation and responsibility chance as moderating variables. The Respondents of this research are manager, chief executive and supervisor of 6 manufactories corporate in Semarang city, where each manufacture corporate was gave fifteen (15) quesioner directly. Samples was choosed with criterias manager, sub-leader, and supervisors who activaly involve with budget setter and performance evaluation. These results of research suggest that first, budget participation have effect directly on manager performance, second budget participation have effect indirectly on manager performance via motivation and third responsibility chance as moderating variables on the effect budget participation on manager performance.]]>
