AKUNTABILITAS
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Articles
230 Documents
<![CDATA[Information Content Hypotesis Pada Saham Terindeks JII ]]>
<![CDATA[Yayu Putri Senjani]]>;
<![CDATA[Randi Irawan Wibantoro]]>
<![CDATA[ Akuntabilitas Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i2.8790
<![CDATA[This research aims to test Information Content Hypothesis of Jakarta Islamic Index (JII) for stock prices. Two Independent Samples T-Test is used to test the difference of 195 stock prices in 39 companies entering and leaving the 5 JII lists during 2015-2017. The result is that there are differences of stock prices when company is listed compared to the stock prices when the company is taken out in the JII list. The companies have higher stock prices when it entered than when it is excluded in JII. ]]>
<![CDATA[Masalah Keagenan Pada Struktur Kepemilikan Perusahaan Keluarga di Indonesia ]]>
<![CDATA[Peny Cahaya Azwari]]>
<![CDATA[ Akuntabilitas Vol 9, No 2: Oktober 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i2.4021
<![CDATA[Many things that are involved in the family ownership ranging from the formulation of the structure and distribution of ownership among the families involved; capitalization of capital; family coverage and control mechanisms within the company; policies to attract capital from outside the family or maintain dominance of family ownership, until the creation of capital-raising mechanism in a family environment to support the expansion and growth of the company. The ownership structure will determine the agency’s problems, which is whether that the dominant conflict occurred between the manager and the shareholder or between the controlling shareholder with the minority shareholders. The number of firms with family ownership in Indonesia provides positive and negative effects for development. On one hand, the conflict between the agent and the principal is very small compared with the company's non keluarga. This things is understandable because of the dominance and control of management decisions are determined by a majority of policy holders domination saham. It means that the policy decision still dominate by family ownership, which is it will affect that financial transparency ]]>
<![CDATA[Analisis Pengaruh Kualitas Pelayanan Terhadap Loyalitas Nasabah Baitul Maal wat Tamwil ]]>
<![CDATA[Rini Dwiyani Hadiwidjaja]]>
<![CDATA[ Akuntabilitas Vol 10, No 2: Oktober 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i2.6138
<![CDATA[The aim of this research is to analyze the effect of service quality to customers’ loyalty in BMT customers. The method that used in this research is descriptive analysis and multiple regression analysis. The result shows that the service quality in good and high category. But, the customers’ loyalty in medium category. To increase the loyalty of the customers, it needs to increase the service quality to the customers. This will had a positive effect on customers loyalti. Customers’ loyalty can be a good promotion to the BMT. ]]>
<![CDATA[Akuntabilitas Pengelolaan Keuangan Desa: Studi Kasus Gampong Harapan, Kota Lhokseumawe ]]>
<![CDATA[Mustazir Ramli]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6110
<![CDATA[The objective of research is to understand about mechanisms and disign of accountability of financial management of villages and describes about the capacity of the government in the village of village financial management responsibilities. The design used is a case study with the object of research is Gampong Harapan Kota Lhokseumawe. Data collection techniques such as observation, interviews and documentation for later analysis using interactive data analysis methods, further to assure the validity of data used triangulation techniques.]]>
<![CDATA[Analisis Perbandingan Efisiensi Bank Umum Konvensional dan Bank Umum Syariah di Indonesia ]]>
<![CDATA[Azizah Kartika Rahmawati]]>;
<![CDATA[S. R. Kartika Sari]]>;
<![CDATA[Herry Hermawan]]>
<![CDATA[ Akuntabilitas Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i2.12600
<![CDATA[The purpose of this study was to determine the level of efficiency between conventional commercial banks and Islamic commercial banks. The sampling technique used in this study was purposive sampling by taking state-owned banks and Islamic commercial banks with the highest assets. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method. The results of this study indicate that there are differences in efficiency between conventional commercial banks and Islamic commercial banks. Overall, each bank has an efficiency level of 93.67% (conventional commercial banks) and 99.99% (Islamic commercial banks). These results indicate that Islamic commercial banks are more efficient than conventional commercial banks.]]>
<![CDATA[HAFAZHATUL AMWAAL: TOKOH DAN KARAKTER AKUNTAN RASULULLAH ]]>
<![CDATA[Ady Cahyadi]]>
<![CDATA[ Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v7i2.2674
<![CDATA[The accountants are not a current profession only but a profession which areestablished since Rasulullah Muhammad Saw era. Rasulullah Saw especially treats andeducates his friends to be a clerk (katibul amwaal), accountant (hafazhatul amwaal) becausebeside as a prophet He is a good entrepreneur too. This article aims to explore the shirahnabawiyah (literature study) to give us who is the accountant in Rasulullah era and howabout their characteristic. Based on literature searches there are some companions of theProphet Muhammad are positioned specifically for financial management (state) Messengereven split into seven functions, six accounting function and one function to the examination(audit)DOI: 10.15408/akt.v7i2.2674]]>
<![CDATA[Pengaruh Penjualan Kredit Terhadap Kinerja Perusahaan Di Indonesia ]]>
<![CDATA[Arif Darmawan]]>;
<![CDATA[Surya Firmansyah]]>
<![CDATA[ Akuntabilitas Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i1.8823
<![CDATA[This study aims to examine the effect of credit supply on sales growth and profitability in the manufacturing and trading companies in Indonesia. Least Square (LS and AR) is a statistical tool that used to analyze the panel data included 72 companies in 2010 - 2014. The variable in this study is receivable as an independent variable, growth in sales and earnings as the dependent variable, and the age and size of the company into a variable kontrol. The study provide empirical evidence that trade credit in term account receivable has no significant effect on sales growth but has significantly positively effect on profitability. This indicates that companies investing more in account receivable can increase its profitability. Furthermore, the size of the company does not have a significant effect on sales growth while the age of the company significantly negatively affect sales and profit growth. ]]>
<![CDATA[Analisis Perbandingan Kinerja Bank Perkreditan Rakyat (BPR) Berdasarkan Metode CAMEL di Kabupaten Gorontalo ]]>
<![CDATA[Onong Junus]]>;
<![CDATA[Nurhayati Lagata]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6118
<![CDATA[This study aims to determine and compare the performance level of PT. BPR Paro Dana and PT. BPR Asparaga Adiguna Bersama in Kabupaten Gorontalo during the period 2014-2015. By doing the soundness analysis of banks based on CAMEL method. Result of research indicate that PT. BPR Asparaga Adiguna Bersama has a level of performance that one level better if compared with PT. BPR Paro Dana. However, the second condition of BPR is still very far from the word healthy, which is not in accordance with the provisions stipulated by Bank Indonesia. Based on the results of the analysis, the hypothesis that PT. BPR Asparaga Adiguna Bersama has a healthy performance based on CAMEL theory compared to PT. Paro Dana, not received.]]>
<![CDATA[PENGARUH WORK-FAMILY CONFLICT, GAYA KEPEMIMPINAN TRANSFORMASIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP JOB SATISFACTION AUDITOR ]]>
<![CDATA[Wahyu Heldera Putra]]>
<![CDATA[ Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v8i3.2772
<![CDATA[This research was aimed to examine the influence of work-family conflict, transformationalleadership style, and task complexity on auditor’s job satisfaction. This research used primary datawhich collected by distributing questionnaires to respondents. Questionnaires were distributed tojunior and senior auditor of accounting firms (were directory by IAPI) that afiliate to internationalfirm in Jakarta. From 74 questionnaires that have been distributed, only 60 questionnaires havebeen received, and only 56 questionnaires that full filled and could be processed. The researchuses multiple regression analysis method.The results of this research show that: (1) work-familyconflict has no significant influence on auditor’s job satisfaction. (2) transformational leadershipstyle has significant influence on auditor’s job satisfaction. (3) task complexity has no significantinfluence on auditor’s job satisfaction. (4) work-family conflict, transformational leadership style,and task complexity have significant influence on auditor’s job satisfaction.DOI: 10.15408/akt.v8i3.2772]]>
