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Nur Sandi Marsuni
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 48 Documents
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Stock Liquidity Analysis Before And After The Announcement Of Split Reverse Stock On Indonesia Stock Exchange Companies 2017-2020 Hamdana
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is a type of quantitative research with the aim of knowing whether there is a significant difference in stock liquidity before and after the announcement of the reverse stock split on the Indonesia Stock Exchange company in 2017-2020. The sample data obtained in this study are companies listed on the Indonesia Stock Exchange that carried out a stock split in 2017-2020. The sample obtained from 2017-2020 which experienced a stock split was 38 companies. The data collection technique used secondary data which was analyzed by using the Paired Sample t-Test. The results showed that there was no significant difference before and after the announcement of the stock split, by calculating the statistical test through the SPSS application. Based on the data obtained from the data difference test, the data is normally distributed and for the paired sample t-Test test which shows there is no significant difference before and after the stock split.
Analysis Of Accounting Treatment Of Rahn (Pay Gold) Financing Practices Based On PSAK 107 (Ijarah) Moh. Sari Sam
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The aims of this study to determine the suitability of the accounting practice of rahn financing (gold pawning) with PSAK 107 (Ijarah) and the rules of gold pawning practice based on DSN Fatwa No.26/DSN-MUI/IIl/2002 on the Batangkaluku sharia pawnshop. This type of this research is a qualitative descriptive study by taking a case study at PT. Batangkaluku Sharia Pawnshop. Sources of data used are primary data and secondary data, with data collection by library research and field research, namely observation, interviews, documentation, and Internet searching. The main instruments in this study used interview lists, notebooks, voice recorders, cameras and stationery. The analytical techniques applied are data collection, data reduction, data presentation, and drawing conclusions. The results of this study that the accounting practice at is not yet fully compliant with PSAK 107 which includes recognition and measurement, presentation and disclosure because the pawnshop does not charge for repairs to the object of ijarah. PT. Pegadaian Syariah Batangkaluku is sharia pawnshop only inputs transaction data and automatically goes online to the regional VI Makassar head office server. However, in practice the sharia gold pawn is in accordance with the Sharia Council Fatwa No.25/DSN-MUI/III/2002 concerning rahn, namely gold rahn may be used based on the ar-rahn principle, the costs of storing goods ( marhun) are borne by the pawner (rahin), and the cost of storing goods (marhun) is carried out based on the ijarah agreement.
The Effect Of Budget On Financial Performance Accountability (Study On Bkad Enrekang Regency) Rahmawati
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

This research will be conducted in Enrekang and located at the Regional Finance and Assets Agency (BKAD) office of Enrekang Regency, which aims to determine the effect of budget on performance accountability (study on BKAD of Enrekang Regency). Then this study uses descriptive analysis research methods and quantitative approaches, then the author uses several data collection techniques, namely Field Studies, Literature Studies and Data Analysis Techniques used in this study are: Data Quality Test, Classical Assumption Test, Simple Linear Regression Analysis, Hypothesis Testing (Partial Test (t Test)) and Coefficient of Determination Test (R2). The results of research and discussion on the effect of budgeting on performance accountability (Study on BKAD of Enrekang Regency), the authors can draw the following conclusions: Based on the results of the study, the value of t-count = 3,018. Where the results of the t distribution table obtained a t-table value of 1.688. So it can be concluded that t-count > t-table ( 3.018 > 1.688 ) in other words the budget has a significant effect on performance accountability.
The Influence of Audit Quality and Fiscal Loss Compensation on Tax Avoidance Believer
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is a quantitative study with the aim to determine the effect of audit quality and fiscal loss compensation on tax avoidance. This sample was taken from real estate and property companies listed on the IDX. The type of data used in this study is quantitative data obtained from financial statements contained in the official website of the Indonesia Stock Exchange. Data collection is carried out using documentation techniques, including collection techniques by recording and copying financial statements. In this study, the data sources used in data collection include secondary data. The results of the study show that data using statistical calculations through the application of Econometric Views (Eviews) version 12 regarding the effect of audit quality and loss compensation on tax avoidance which has been discussed in the previous chapter, the authors draw an important conclusion that audit quality affects tax avoidance while tax loss compensation does not affect tax evasion, tax evasion compensation. So the company must pay attention to the audit quality variables in examining a company's tax avoidance, fiscal loss compensation is the obligation of a company to pay taxes.
Analysis of Implementation of PSAK Number 109 Accounting at The National Amil Zakat Board Makassar City Zakariah
JEKAMI Journal of Accounting Vol. 1 No. 2 (2021): Juli 2021
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the suitability of recognition, measurement, presentation and disclosure of PSAK No. 109 at the Makassar City National Amil Zakat Board. This type of research is descriptive qualitative, the type of data used is primary data in the form of data obtained directly from first party sources. This study used a comparative descriptive data analysis technique by comparing the accounting standard statement No. 109 with the financial statements at BAZNAS Makassar City. The results of the analysis show that in the process of recognition, measurement, and presentation, Makassar City BAZNAS is in accordance with PSAK No. 109. However, there are a few things that are not in accordance with the disclosure in PSAK No. and a ZIS receiver.
Finance With Control System Internal as Moderation Variables Effect of Fiscal Decentralization, TransparencyAnd Performance on Report Accountability Anasusia
JEKAMI Journal of Accounting Vol. 2 No. 1 (2022): Januari 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the effect of fiscal decentralization, transparency and performance on the accountability of financial statements with an internal control system as a moderating variable. This research was conducted at the Regional Financial and Asset Management Revenue Service. This research uses an associative-quantitative approach. Sampling with 47 respondents. In analyzing the data using multiple linear regression analysis and moderated regression analysis (MRA) with an analytic approach. The research results of multiple linear regression analysis show that fiscal decentralization does not have a positive effect on accountability of financial statements, while transparency and performance have a positive effect on accountability of financial statements. Modersion regression analysis shows that the internal control system is a moderating variable between fiscal decentralization, transparency, and performance on accountability of financial statements.
Risk Management Evaluation in Murabahah Financing at BNI Syariah Bank Makassar Branch Firdawati
JEKAMI Journal of Accounting Vol. 2 No. 1 (2022): Januari 2022
Publisher : Pustaka Digital Indonesia

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Abstract

The results in this study are the Bank BNI Syariah Makassar Branch conducts risk management evaluation to anticipate and minimize the risks that arise in murabahah financing. The risks that often arise are credit risk and operational risk. Bank BNI Syariah Makassar Branch implements risk management with a process of identification, measurement, monitoring and risk control. Risk identification process using the 5C principles, risk measurement using stress testing and determining customer scoring, monitoring risk through risk profiles and monitoring customers and her business, finally controlling risk through internal control & restructuring stage, namely rescheduling & reconditioning. Bank BNI Syariah Makassar Branch also handle emerging risks and creates new strategies during the covid-19 pandemic. Bank BNI Syariah Makassar Branch continues to evaluate and develop policies that are set to improve the implementation of risk management, especially in the financing of murabahah.
Difference Analysis of Accounting Profit and Fiscal Profit on Profit Persistence Dini Angraini
JEKAMI Journal of Accounting Vol. 2 No. 1 (2022): Januari 2022
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study was to determine the effect of the difference in accounting profit and fiscal profit on earnings persistence in the research study of PT Charoen Popkhand Indonesia Tbk. In this study using a quantitative approach with data collection techniques using financial statement analysis. The data analysis technique used in this research is descriptive, namely the comparison, change, growth between the difference in accounting profit and fiscal profit to earnings persistence in 2014 to 2019. The results showed that (1) the difference in accounting profit and fiscal profit (time difference / temporary) at PT Charoen Popkhand Indonesia Tbk for 4 years for the largest negative fiscal correction was in 2018, namely Rp. 69.2 billion and the largest positive fiscal correction was in 2019 Rp. 39.6 M. Based on the results of the analysis for the last 5 years 2014 to 2019 for PT Charoen Popkhand Indonesia Tbk, it is stated that the high or low temporary differences have no effect on earnings persistence. (2) Difference in Accounting Profit and Fiscal Profit (Permanent / Permanent Difference) at PT Charoen Popkhand Indonesia Tbk for 4 years for the largest negative fiscal correction was in 2017, namely Rp. 87.3 billion and the largest positive fiscal correction was in 2018 Rp. 38.5 M Based on the results of the analysis for the last 5 years 2014 to 2019 for PT Charoen Popkhand Indonesia Tbk stated that high or low Permanent differences have no effect on earnings persistence.
Analysis of Implementation of Cooperative Accounting Based on PSAK No. 27 In The Financial Reports of Employees Cooperative PT. Cement Tonasa Pangkep District Elvira Fajrianti
JEKAMI Journal of Accounting Vol. 2 No. 1 (2022): Januari 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine whether the application of cooperative accounting financial statements of employees of PT. Semen Tonasa Pangkep Regency is in accordance with PSAK No. 27. This type of reseach with a qualitative descriptive appoarch to processed data source that are primary data source and secondary data. The results of this study, PT Semen Tonasa Pangkep Regency bel completely in accordance with PSAK No. 27 because in the presentation there is no report on the economic promotion of members, the balance sheet at PT. Semen Tonasa Pangkep’s employee cooperative is presented comparatively with the previous year and in accordance with PSAK No. 27, the cash flow statement of PT. Semen Tonasa co-perative employees in pangkep district is presented in a comperative manner by presenting operating activities, investment activities, funding activities, the report on the calculation of the remaning results of operations (RRO) is presented directly, but the estimated cost of goods is presented separately outside the expense group. The notes to the financial statements describe the policies taken and so on that are deemed necessary tobe disclosed in the notes to the financial statements. The report on the calculation of the remaining results of operations is presented directly, but the estimated cost of goods is presented separately outside the expense group. The notes on the financial statements explain the policies taken and so on that are deemed necessary to be disclosed in the notes to the financial statements.
Analisis Penerapan Akuntansi Ijarah Pada Hunian Berbasis Syariah di Kota Makassar Aco Rachmad. M
JEKAMI Journal of Accounting Vol. 2 No. 1 (2022): Januari 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine whether the Islamic pearl griya as a sharia entity in the city of Makassar, whose form of business is lodging and this is included in the form of Ijarah, namely Musta'jir and Mu'jir and there are Ujrah and shigat that have implemented a syariah-based recording system, namely PSAK. Sharia 101 and Ijarah Accounting PSAK 107. This study uses a qualitative method where data collection is carried out through the method of interviewing informants who are directly related to the object under study, in this case the owner and manager of the business. This research results in the conclusion that the recording system has not been implemented in accordance with the standards applicable to the sharia pearl business and there are various factors, namely 1. There are no employees who understand recording according to the Sharia PSAK, 2. Opinion that financial records are carried out until at this point that's enough

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