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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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Pengaruh Profitabilitas dan Kesempatan Investasi terhadap Kebijakan Dividen: Studi Empirik pada Emiten Pembentuk Indeks LQ45 di Bursa Efek Indonesia Elyzabet Indrawati Marpaung; Bram Hadianto
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.382

Abstract

The purpose of this research is to find the impact of profitability and investment opportunity on dividend policy. In this research, Sales Growth (SG) and Market To Book Value Ratio (MTBV) are proxies of the investment opportunity. Purposive sampling is used as sampling technique. The sample is taken from LQ45 index constituent company for year of 2004 until 2006. In this period, every company must pay dividend consistently. The polled data regression model is conducted as method of analysis. The results state that profitability and market to book ratio have positive impact on dividend policy. Sales growth has no impact on dividend policy. Keywords: profitability, market to book value ratio, dividend policy.
PENGARUH SUNSET POLICY DALAM PENERIMAAN PAJAK Studi Kasus Pada Kantor Pelayanan Pajak Pratama “X” di Bandung Soddin Mangunsong
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.383

Abstract

Sunset Policy is one of government regulation that give facility about tax to old tax payer and new tax payer. The implementation of that regulation is abolish the tax administation punishment (in this context is interest). The basic concept of sunset policy is self assesment system, which is tax payer is trusted to count, to calculate, to pay, and to report the amount of the tax payable by themselves according to the act or law related about it. The purpose of this research is how to know about the influence of the sunset policy to the tax receive. The method whis is use in this research is analitycal descriptive, using simple least square method : Y = a + bX. This research use data about tax period from 2003 until 2007, and the number of the tax payer is 56.104. This tax payer are divided into 2 groups, the first group is private tax payer and their number are 49.137. The second group is corporate tax payer and their number are 6.967. Keywords : Tax is from citizens and for citizens.
Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Pemerintahan Daerah Kota Bandung (Studi Kasus pada Badan Kepegawaian, Pendidikan dan Pelatihan; Bagian Umum dan Perlengkapan dan Badan Kesatuan Bangsa dan Politik) Yunita Christy; Sinta Setiana; Puput Cintia
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.469

Abstract

AbstractThe creation of a good governance system (one good way of governance) one of the way with a good performance measurement system to support the implementation. The government then makes a performance measurement system that is Government Accountability System of Performance Institution (SAKIP). The final product of SAKIP that describes the performance achieved by a government agency on the implementation of programs and activities funded by APBN/APBD is known as LAKIP (Performance Accountability Report of Government Agencies). The number of Regional Device Units incorporated in the city or county governments throughout Indonesia, it was reported that no one had achieved an A rating of the LAKIP he had compiled. This phenomenon forms the basis for our research to attempt to disclose other factors that might influence the assessment of LAKIP on the performance appraisal system for SKPD in Indonesia. Based on previous research conducted by Spekle and Verbeeten (2013), this study tried to replicate to test whether it yielded the same conclusions. Sample amounted to 127 comes from population 3 SKPD in Bandung with data analysis technique Moderated Regression Analysis (MRA). The results showed that SAKIP oriented incentives did not affect the performance of civil servants. SAKIP-oriented exploration affects the performance of civil servants. Contractibility as a moderating variable can not strengthen or weaken the relationship of SAKIP oriented incentives tocivil servants performance while the relationship SAKIP oriented exploration and performance of civil servants negativf influence. Input for the next researcher so as not to focus on one office and test the variables in this study on different settings and is expected to increase the number of samples to obtain better resultsKeywords: Government Agency Performance Accountability System (SAKIP), Performance,     Contractibility, SKPD   Bandung
Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus Terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi Universitas Kristen Maranatha Aurora Angela; Lauw Tjun Tjun; Sunardi Indrawan; Ray Krismawan
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.470

Abstract

Abstract The quality of learning is not only limited to the effectiveness of knowledge transfer, but also on the development of basic attitudes, such as critical scientific academic attitudes and continual willingness to seek the truth. In this case, educators are required not only to transfer of knowledge, but more than that also acts as an enlightenment agent. Therefore, this study aims to obtain empirical evidence of the influence of application of case-based cooperative learning methods to the learning effectiveness of the accounting students on Maranatha Christian University.The technique used to test the hypothesis is Simple Linear Regression Analysis, which used to know the influence of the application of case-based cooperative learning method to the effectiveness of student learning. Respondents in this study are accounting students of Maranatha Christian University.The result of this study shows that case-based cooperative learning method positively affects the learning effectiveness of the accounting students on Maranatha Christian University. Keywords: Case-Based Cooperative Learning Method, Learning Effectiveness.
Good Corporate Governance dan Tax Management (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2013-2015) Yenni Carolina Carolina
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.471

Abstract

Abstract The purpose of this study is to examine the effect of good corporate governance (GCG)  using GCG mechanism to tax management. The sample used in this study was chosen based on purposive sampling, 18 banks listed on the Indonesia Stock Exchange in 2013-2015 with 54 observation data was collected as sampels. Data were analyzed using multiple linear regression analysis. Based on data processing, it can be seen that institutional ownership, managerial ownership, and audit committee have a positive effect on tax management, while independent commissioners have no effect on tax management. Keywords: GCG, Independent Commissioner and Audit Committee Tax Management, Institutional Ownership, Managerial Ownership 
Hubungan Antara Earning Response Coefficient dengan Karakteristik Perusahaan Sondang Mariani Rajagukguk
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.472

Abstract

AbstractThis research is a literature review about the relation between earnings response coefficient (ERC) with firms’ characteristics. Firms’ characteristic is company specific information that differentiate it from other companies, whereas these characteristics are estimated to be correlated with regard to earning response coefficient. Through this study, we will know why the market response differently on good news or bad news. By understanding the reactions of market on earnings, accountant can improve their understanding about how the accounting information will give benefit to the investors. This understanding will direct and help them in preparing the financial information which is valuable. This earnings response coefficient will be used to measure the unexpected return of the market in response to the unexpected parts of the reported earnings of the firms that has issued the securities.Keywords: Earning Response Coefficient (ERC), Firms’ Characteristics
Pengaruh Kompensasi, Motivasi Karyawan, dan Komitmen Organisasi Terhadap Kinerja Karyawan Sondang Mariani Rajagukguk; Frisca Sylia Intan
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.480

Abstract

AbstractThis research examined the effect of compensation, employees motivation and organizational commitment to employees’ performance at PT Telkom Indonesia Tbk. Bandung. This study took samples of 56 out of the 146 employees at PT Telkom Indonesia Tbk. Bandung from the Division of Resources Management. Data collected through reviewing literature and field observations such as the distribution of questionnaires. Meanwhile, the sampling technique was done by using purposive sampling method. The test’s results of using multiple regression partially (t test) showed that compensation (X1) had influence on the performance, motivation (X2) did not affect the performance, and organizational commitment (X3) had influence on the performance (Y). While simultaneously (F test) showed that there was an influence between X and Y. Result of the coefficient of determination showed that th e independent variables are compensation, motivation, and organizational commitment simultaneous effect was 37.2% on performance. Keywords: Compensation, Employees Motivation, Employees Performance, and Organizational Commitment   
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015) Verani Carolina; Elyzabet Indrawati Marpaung; Derry Pratama
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.481

Abstract

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability
Analisis Penilaian Kinerja Organisasi Perangkat Daerah Di Kota Bandung (Studi Kasus Pada Dinas Pemakaman & Pertamanan; Dinas Kependudukan & Pencatatan Sipil dan Dinas Pemuda dan Olahraga) Endah Purnama Sari; Santy Setiawan; Alif Rifky Adilah
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.483

Abstract

Abstract The realization of a good and accountable governance is the hope of all parties. It is expected that the development and implementation of an accountability system that is accurate, clear, legitimate so that the government and development can be carried out efficiently, effectively, cleanly and responsibly and free from corruption, collusion and nepotism (KKN). Based on Speklé and Verbeeten (2013) studies indicating that contractibility moderates the relationship between the use of performance-oriented system performance incentives. The use of performance measurement systems for the purpose of negative incentives affects organizational performance, but this effect is too heavy when Contractibility is high. The type of this research is causal explanatory, and the research sample is population 3 SKPD (Work Unit of Local Area) located in Bandung with data analysis technique using Moderated Regression Analysis (MRA) or interaction test is a special application of linear regression where in regression equation contain Elements of interaction (multiplication of two or more independent variables). Keywords: Performance Appraisal System, Performance, Contractibility, SKPD Bandung, Public Sector
Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 Debbianita -; Vinny Stephanie Hidayat; Ivana -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.484

Abstract

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 

Page 12 of 35 | Total Record : 350

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