cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jai@unissula.ac.id
Editorial Address
Jl. Raya Kaligawe Km.4, Semarang 50112
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 7   8   9   10   11 
ANALISIS KINERJA KEUANGAN : KEMAMPUAN BANK SYARIAH DALAM PENYALURAN PEMBIAYAAN Devi Permatasari; Ahmad Rudi Yulianto
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.7.1.67-79

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor kinerja keuangan Bank Syariah dalammelakukan penyaluran pembiayaan, yaitu Dana Pihak Ketiga (DPK), Return on Asset (ROA), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF). Penelitian ini mengacu penelitian sebelumnya mengenai penyaluran pembiayaan. Akan tetapi, objek penelitian sebelumnya merupakan Bank Konvensional yang prinsip pembiayaannya berbeda dengan Bank Syariah. Meskipun demikian, ada beberapa penelitian terdahulu mengenai penyaluran pembiayaan di Bank Syariah, namun belum terlalu banyak dilakukan. Oleh sebab itu, penelitian ini dilakukan untuk menjelaskan lebih dalam faktor yang mempengaruhi Bank Syariah dalam melakukan penyaluran pembiayaan. Penelitian ini menggunakan sampel sebanyak 9 Bank Syariah yang berada di Indonesia dengan periode tahun 2010-2015, sehingga diperoleh sampel sebanyak 54. Teknik pengambilan sampel menggunakan purposive sampling dengan teknik analisis regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) berpengaruh secara signifikan terhadap penyaluran pembiayaan Bank Syariah. Sedangkan Return on Asset (ROA) dan Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap penyaluran pembiayaan Bank Syariah.
PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI KASUS BPR DI KABUPATEN DEMAK) Sri Sulani; Dedi Rusdi
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.2.2.97-111

Abstract

Bank BPR yang ada di Kabupaten demak pada saat ini menghadapi persaingan yang menuntut pihak manajemen memanfaatkan kemampuan yang ada secara maksimal, agar dapat memenangkan persaingan. Untuk dapat memenangkan persaingan salah satu caranya adalah meningkatkan kinerja manajerialnya. Dalam mencapai tujuan perusahaan diperlukan sistem akuntansi manajemen yang baik. Fungsi yang  mendasar dalam akuntansi manajemen adalah menyediakan informasi penting dalam pengambilan keputusan dan membantu manajer mengendalikan aktivitasnya,  sehingga diharapkan dapat membantu perusahaan mencapai tujuannya. Penelitian ini dilakukan untuk mengetahui pengaruh karakteristik sistem akuntansi manajemen terhadap kinerja manajerial pada BPR yang ada di Kabupaten Demak. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan survey. Penelitian ini terdiri atas variabel karakteristik sistem akuntansi manajemen sebagai variabel bebas dan kinerja manajerial sebagai variabel terikat. Hasil Penelitian menunjukkan terdapat pengaruh karakteristik sistem akuntansi manajemen terhadap kinerjamanajerial besarnya pengaruh karakteristik sistem akuntansi manajemen terhadap kinerja manajerial Bank BPR di Kabupaten Demak yaitu sebesar 96,7% dan sisanya 3,3% dipengaruhi oleh faktor lain yang tidak diteliti oleh peneliti.
Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies Maharamya Karuna Anggani; Trisni Suryarini
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.9.2.150-167

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mengetahui besarnya pengaruh tax planning, thin capitalization, dan intangible assets terhadap keputusan perusahaan dalam melakukan transfer pricing. Penelitian ini menggunakan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 hingga 2018 sebagai populasi penelitian. Pemilihan sampel penelitian ini menggunakan metode purposive sampling, dan diperoleh hanya 65 data yang dapat digunakan untuk data analisis. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial dengan menggunakan uji linear berganda untuk model regresi. Hasil penelitian menunjukkan bahwa thin capitalization dan intangible assets tidak berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing. Sedangkan, tax planning berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing.  Kata kunci: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets ABSTRACTThis study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018 as the study population. The sample selection of this study used a purposive sampling method, and the final sample was obtained by 65 data which is can use for data of analysis. Data analysis methods used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear tests for regression models. The results showed that thin capitalization and intangible assets did not significantly influence the company's decision to transfer pricing. At the same time, tax planning significantly influenced the company's decision to transfer pricing.Keywords: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets 
KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Dwi Ratmono; Nur Cahyonowati
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.2.1.1-15

Abstract

This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax authorities. Economics-of-crime approach predicts that the higher probability of tax audit and tax fine will enhance tax compliance. According to slippery slope theory, the positive relation of tax compliance and its deterrence factors might be stronger if tax payer has a higher trust in legal and taxation system. The field experiment is designed by 2x2x2 between subjects. The participants comprise of 80 personal tax payers in Semarang City. Using ANOVA as statistical analysis, this reseach suggested that tax compliance is more likey to be effectively affected by trust in tax authorities rather than deterrence factor. However, according to univariate analysis, tax audit and tax fine are still important determinants of tax compliance.
PERSEPSI ANALIS KARTU KREDIT TENTANG RESIKO KARTU KREDIT PADA BANK KONVENSIONAL DAN BANK SYARIAH Hilda Febianne Prayogo
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.3.1.59-70

Abstract

This study aimed to compare the perception of risk analysts credit card at conventional banks and Islamic banks , case studies on the BNI and BNI Syariah in Semarang which includes the process of risk management application, credit card risk identification and appearing stagnant credit card. This study was measured using a questionnaire method is to assess the perception of risk analysts credit card at conventional banks and Islamic banks . Then to compare the perception of risk analysts credit card at conventional banks and Islamic banks performed different tests using the Mann - Whitney test because the data presented is not normal , by ten respondents . The results of the research analyst ‘s perception of the risk of credit card shows that on each item tested on conventional banks aresuperior to Islamic banks when viewed from the mean rank in Mann Whitney rank output , but this difference was not significant , so that could be said about the credit card analyst perception risk credit card at conventional banks and Islamic banks are the same .
AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN : ANALISIS DAN FAKTOR-FAKTOR PENENTUNYA Liki Melati; Ardiani Ika Sulistyawati
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.5.1.37-56

Abstract

This study aimed to analyze the effect of firm size, firm size, solvency, and profitability to the audit delay. This study uses secondary data obtained from the Indonesia Stock Exchange. This population is a mining company listed on the Indonesia Stock Exchange during 2012-2014 period as many as 12 companies. The samples in this study using purposive sampling method. Performed during the observation period of 3 (three) years ie 2012-2014.Data analysis method used is multiple linear regression analysis. The results of the research that company size and profitability significantly influence audit delay. While the size of the firm and the solvency does not significantly influence audit delay.
PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK Afuan Fajrian Putra
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.6.1.1-12

Abstract

This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used inthis study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on taxcompliance in paying taxes. This research will examine these factors either simultaneously or partially. The populationused in this research are lecturers of all faculty at private university in Yogyakarta. The number of respondents in thisresearch is 86 people, by using formula slovin and the data collecting technique is by questionnaire. The data analysismethod is by multiple regression with the help of statistical software SPSS version 16. The results of this researchindicate that the ethical factors, tax penalties, modernization of the system, and tax transparency simultaneouslysignificant effect on tax compliance in paying taxes While partially, tax penalty, modernizing the system, and thetransparency of the tax are doesn’t positive effect to tax compliance in paying taxes and just ethical factor is positiveeffect to tax compliance in paying taxes.Keywords: Ethics, Tax Penalties, Modernization the System, Tax Transparency, Tax Compliance
PERSEPSI PELAKU UKM TERHADAP LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) Nurul Hidayah; Nur Sayidatul Muntiah
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.8.1.39-55

Abstract

This study aims to determine the perceptions of batik SMEs “Pring Sedapur” on the preparation of financial reports based on SAK ETAP in Sidomukti Village, Plaosan District, Magetan Regency. This study used a survey method with a quantitative approach that was conducted on 3 respondents. The technique of collecting data uses structured interviews, interviews, and document studies. and data analysis techniques use descriptive analysis techniques.The results showed that the factors of age, education and the length of time to open a business / experience did not indicate a difference of opinion about their perceptions of the application of accounting. SMEs have made accounting records even though they are still very simple. They have not made journals, ledgers and prepared financial reports in accordance with SAK ETAP, because of limited knowledge and information on how to apply accounting in accordance with SAK ETAP.
Karakteristik Eksekutif, Intensitas Modal & Tax Avoidance Edy Suprianto; Ummul Aqida
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.9.1.11-18

Abstract

This study aims to examine and analyze the influence of the executive characteristics on tax avoidance with capital intensity as an intervening variable in that LQ45 companies listed in Indonesia Stock Exchange Year 2016-2018. This study uses a quantitative approach. The study includes 28 companies LQ45 listed in Indonesia Stock Exchange within the period 2016-2018. The results showed that the executive characteristics does not affect of tax avoidance, the capital intensity of the positive effect on tax avoidance, executive characteristics positive effect on capital intensity and executives characteristics positive effect on tax avoidance through the capital intensity as an intervening variable.Keywords: Tax Avoidance, Executive characteristics, Capital intensity.
PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN dul muid; febrian hargyantoro
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.1.1.11-19

Abstract

Because of rapidly growth of internet technology, communication through internet has been adopted by business sector as important tool to share information. Growth of information technology especially internet influenced traditional form of company information disclosure until additional media to disclose financial information that which is Internet Financial Reporting (IFR) has emerged. Then, there are efforts of companies to reduce asymmetry information by disclose information about companies. This research has objective to know the influence of IFR practice and degree of information disclosure on website to frequency of trading stock of company.This research use cross sectional data. The amount of sample is 100 company on Kompas100 index until end of 2009. Linear Regression is used to find out the impact of IFR practice and degree information of website to trading stock frequency of company. This research show that there is impact of IFR practice and degree of information disclosure on website to trading stock frequency of company.

Page 9 of 18 | Total Record : 172

 7   8   9   10   11 

Filter by Year

2012 2026


Reset
Filter By Issues
All Issue Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia Vol 12, No 1 (2023): Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia Vol 7, No 1 (2018): Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): Jurnal Akuntansi Indonesia Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia Vol 3, No 2 (2014): Jurnal Akuntansi Indonesia Vol 3, No 1 (2014): Jurnal Akuntansi Indonesia Vol 2, No 2 (2013): Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Akuntansi Indonesia More Issue