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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Dampak PSAK 30 Terhadap Laporan Keuangan Perusahaan di Indonesia Fitri Sulistianti; Sondang Mariani Rajagukguk
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.362

Abstract

This research investigates the influence of PSAK 30 on the financial report in Indonesia companies. The change in PSAK 30 (R2007) that originally was rule based become principle based, the change in classification from operating lease to finance lease. The impact of this change caused the change in the treatment of lease account of entity. The researcher carried out the lease capitalization simulation and its impact on the Balance, Income Statement of companies in Indonesia. The sample of this research consisted of 20 companies that were registered in Indonesian Stock Exchange that had the obligation lease and assets lease. The researcher gathered the data from OSIRIS for year 2006 and 2007 and compares the change in several financial ratios. The researcher hypothesized that adoption PSAK 30 gave the impact on financial report. Results of the research showed 1) the increasing in three variables of the income measurements that is the earning before the income of the tax and depreciation (EBITDA), the income from the operation, as well as the earning per share (EPS) as the impact of operating lease capitalization 2) increasing in weighted assets, the decreasing in weighted liabilities and decreasing in financial leverage 3) the increase in the amortizes cost and interest expense as well as the reduction in the rent expense. The conclusion is, PSAK 30 gave an important impact on financial report and decreasing the distortion in financial report.Keywords : PSAK 30, off-Balance Sheet, on-Balance Sheet, Lease
Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha) Christine Dwi K. S.; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.363

Abstract

The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make budgeting. This method that is used in this research is causal. Sampling technique employed in this research is purposive random sampling. It is using simple regression analysis to examine the effect participation budgeting on job relevant information and asimetry information as a moderated variable, and effect of participation budgeting and information asimetry on budget slack and job relevant information as a variabel mediating. This result of this research shows that participation budgeting give positive effect to job relevant information and information asimetry as moderating variable, and participation budgeting and information asimetry have negative effect to budget slack and job relevant information as a mediating variable. Increasing on the participation budgeting and information asimetry and job relevant information, will effect decreasing on budget slack. Keywords: participation budgeting, information asimetry, job relevant information, budget slack
Analisis Perkembangan Riset Akuntansi Keperilakuan Studi Pada Jurnal Behavioral Research In Accounting (1998-2003) Tan Ming Kuang; Se Tin
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.364

Abstract

This research aims to analyze growth direction of research in journal of BRIA period 1998-2003. Growth analysis is done at topic / article content, research method, and research subject used by writer of article of BRIA 1998-2003. Topic /article content is classified using taxonomy of Birnberg and Shield (1989) which have been modified by Meyer and Rigsby (2001). Technics of descriptive analysis were used to analyze data. The results show that the most frequent topics written in BRIA as long as 1998-2003 is Accounting Information Processing, Auditing, and Managerial Control. Most research method used are experiment (29 articles) and survey/questionaire/interview (21 articles). Type of subject most often used is accountant /auditor and student S-1. As a whole, this result not far differ from result of research of Meyer and Rigsby (2001). Thereby, until 14 year publication of BRIA, there are not growth mean in the case of topic, method, and used research subject. This results show that we still have opportunities of doing new research in order to development of behavioral accountancy science. Keywords: growth direction of research, BRIA 1998-2003.
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.365

Abstract

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance
Pengaruh Earnings Per Share (EPS), Loan To Deposit Ratio (LDR), dan Arus Kas Operasi terhadap Harga Saham Emiten Sektor Perbankan di Bursa Efek Indonesia Alvin Setiawan; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.366

Abstract

When investors do the investing, they have to receive some sufficient information to make investing decision, therefore investors look for the financial statements issued by the emiten and do the fundamental and technical analytic. The writer focused on banking company that listed in BEI (Bursa Efek Indonesia) at periode 2007-2009. The writer took variable Earnings Per Share as profit indicator, variable Loan to Deposit Ratio as liquidity indicator and Cash Flow from Operating Activity as company’s performance indicator. The objective in this study is to determine the influence of Earnings Per Share , Loan to Deposit Ratio and Cash Flow from Operating Activity on Stock Price both it partially or simultaneusly. This study used hypotesis test and the data processed by Statistical Package for the Social Sciences (SPSS) program with regression test. The result of this study partially shows that Earnings Per Share and Loan to Deposit Ratio have significant influence to Stock Price, meanwhile Cash Flow from Operating Activity has no significant effect to Stock Price. Simultaneusly, Earnings Per Share , Loan to Deposit Ratio and Cash Flow from Operating Activity have significant influence to Stock Price. Keywords : Earnings Per Share , Loan to Deposit Ratio, Cash Flow from Operating Activity and Stock Price
Pengaruh Pemungutan Pajak Reklame Terhadap Penerimaan Pajak Daerah Kota Bandung (Studi Empirik Pada Dinas Pendapatan Daerah Kota Bandung) Sri Watini; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.367

Abstract

The objective of this research is to determine the impact of advertisement tax collection towards regional tax revenue. Survey method is applied with data collected from DISPENDA at Bandung City from year 2005 until 2009 and simple regression analysis is applied in data processing.The research shown that in confidence level of 95%, advertisement tax collection has no significant impact towards regional tax revenue and the correlation between advertisement tax and regional tax revenue is very weak. Keywords: advertisement tax, regional tax revenue
Pengaruh Pertumbuhan Penjualan, Leverage Operasi, dan Profitabilitas terhadap Struktur Keuangan Elyzabet Indrawati Marpaung
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.368

Abstract

The objective of this research is to know the influence of sales growth , degree of operating leverage, and profitability on the financial structure both simultaneously and partially. Purposive sampling is used as sanpling technique. The sample is taken from LQ45 index constituent company for the year of 2006 until 2008. The data are analyzed using Multiple Regression Analysis. The result on this research shows that sales growth, degree of operating leverage, and profitability have significant influence on the financial structure. Sales growh and profitability have significant influence on the financial structure but degree of operating leverage have no significant influence on the financial structure partially. Keywords : sales growth, degree of operating leverage, profitability, financial structure.
Pengaruh Risiko Sistematik, Struktur Aktiva, Profitabilitas, dan Jenis Perusahaan Terhadap Struktur Modal Emiten Sektor Pertambangan: Pengujian Hipotesis Static-Trade Off Bram Hadianto; Christian Tayana
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.369

Abstract

The aim of this research is to test some variables, such as systematic risk, asset tangibility, profitability, and firm’s type which have the impact on capital structure based on static trade-off hypothesis and find the evidence that shows firm’s type measured by dummy variable acting as the moderating variable. The sample that we use is taken from the companies of mining industry in Indonesian Stock Exchange. Purposive sampling technique is used as the sampling method. The analysis of covariance (ANCOVA) model with polled data is conducted as the method of data analysis. To test the firm’s type which acts as moderating variable, we use the significance of R-square change before and after the interaction effects are involved in the regression model. The result reveals that systematic risk, profitability, and firm’s type support static-trade off hypothesis for explaining the capital structure. In addition, increase in R-square significantly gives the evidence that firm’s type acts as the moderating variable. Keywords: systematic risk, profitability, firm’s type, capital structure, moderating variable.
Pengaruh Komitmen Dosen-Dosen Akuntansi Terhadap Perkembangan Profesi Akuntansi, Motivasi sebagai Variabel Intervening Robertha Titik Dyah Ratna Ngesti Utami
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.370

Abstract

This Research id to determine (1) Significant effect of organizational commitment, professional commitment and development of Accounting Profession (2) The significant effect of organizational commitment,professional commitment and motivation (3) Significant effect between motivation and the Development of Accounting Profession (4)Indirect significant effect of organizational commitment and professional commitment to the development of Professional Accounting through motivation as an intervening variable. This research was conducted on Private Higher Education in Kopertis Region IV. With the unit of analysis are lecturers in accunting. Empirical research conducted on 215 respondents with a random sampling method and use path analysis method. Results showed that (1) the effect of organizational commitmend to the motivation is 4,172% (2) The effect of professional commitment to the motivation is 84,32% (3) The effect or organizational commitment to the development of the accounting profession by 34,03%, (4) The effect of professional commitment on the development or accounting profession is 14,32%, (5) The effect of motivation on the development of accounting profession is 5,23% (6) The effect of organizational commitment to the development of the accounting profession through the motivation is 5,08%. (7) The effect of professional commitment to the development of the accounting profession through the motivation is 67,60%. Keywords: Organizational Commitment, Motivation and Development of Accounting Profession
Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property Nunik L.D.
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.371

Abstract

International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK. But for PSAK valid in January 1st 2008 (SAK in July 1st 2009), there are no differentiation with IFRS because PSAK adopts IFRS completely, but between IFRS, PSAK and U.S. GAAP have differentiation. This paper will only discuss about the differentiation between IFRS, U.S. GAAP and PSAK in investment property, especially related to the differentiation of IFRS, U.S. GAAP and PSAK in presentation, recognition, measurement and disclosure. Keyword: IFRS, U.S. GAAP, PSAK, Investment Property.

Page 10 of 35 | Total Record : 350

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