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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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Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Maria Natalia; Meyliana -; Debbianita -
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.v9i2.485

Abstract

AbstractThe purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness. The measurement is refers to Habbash and Alghamdi (2016) research. This research used secondary data from manufacturing companies’s annual report listed on Indonesia Stock Exchange in 2015. Data analysis method used in this research is multiple linear regression test. The sample used in this research is 73 manufacturing companies. The results showed that the auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness have no effect on earnings management.Keywords: Audit Quality, Auditor Size, Auditor Opinion,  Earnings Management, and Industry Specialization   
Pengaruh Suku Bunga Acuan dan Nilai Kurs Tengah Valuta Asing Terhadap Return Saham Ivan Pratama; Lauw Tjun Tjun
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.v9i2.486

Abstract

AbstractInflation is one of the phenomena that indicate a monetary policy is not effective or monetary crisis is going on. It can stimulate weak of the exchange rate, declining purchasing power, as well as fluctuations in interest rate (BI Rate) which make the performance of the company may face a problem that will have an impact on the development of capital markets. Companies with good performance can attract more investors. The purpose of this research is to determine the effect of interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia to stock returns. The sample selection using purposive sampling technique. The samples are banking companies list on Indonesia Stock Exchange in 2012-2015 with some criteria. This research uses secondary data from Bank of Indonesia data reports in 2012-2015 and banking companies stock price reportin 2012-2015. The analysis model is multiple linear regression with help from SPSS and the significance level is 0.05. Results of this research is that interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia simultaneous effect on stock returns with effect level of 8.6% and a significance value of 0.029. But partially, they have no effect on stock returns.Keywords:   Interest Rate (BI Rate), Foreign Exchange Currency (USD-IDR), and Stock Return. 
Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI) Dedi Putra; Indah Lutfia Utami
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.487

Abstract

Abstract This study was aimed at demonstrating empirically the Influence of Environmental Performance on Environmental Disclosure and Economic Performance. The dependent variables in this research were the Environmental Disclosure and Economic Performance, while the independent variable was the Environmental Performance. The data collection method used purposive sampling. The study sample was ten mining companies listed on the Indonesia Stock Exchange and had a PROPER rate from the Ministry of Environment in 2011-2015. The data used in this research was secondary data. The data was analyzed using simple regression, Eviews ver 4.1. The results showed that the Environmental Performance significantly influence Environmental Disclosure and Economic Performance. Keywords:   Environmental Performance, Environmental Disclosure, Economic  Performance
Pengaruh Praktek Good Coorporate Governance terhadap Nilai Perusahaan Perbankan di Indonesia Yossi Eko Sriyanto Putra; Elisabeth Penti Kurniawati
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.488

Abstract

Abstract Bank Indonesia has ever imposed sanctions against several banks in Indonesia for not implementing good corporate governance. This case will certainly affect the public perception of the value of banking companies in Indonesia. The objective of this research is to analyze the effect of Good Corporate Governance on Company Value on the banking sector listed on the Indonesia Stock Exchange in a period of 2012-2014. The components of good corporate governance used in this study are the Institutional Ownership, Managerial Ownership, Audit Committee, and Independent Commissioner. The Company Value is measured by Tobin’s Q. The sampling method in this research is a purposive sampling method. This study uses secondary data in the form of annual reports obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study uses multiple linear regression analysis technique. The results show that good corporate governance does not affect the company value in the banking sector companies. Nevertheless, this study may indicate that good corporate governance is essential for the company, though not enough to affect the value of a company. Keywords: Good Corporate Governance (GCG); Company Value  
Faktor-Faktor yang Mempengaruhi Niat Penggunaan Sistem Informasi Terkomputerisasi pada UKM (Pendekatan Theory of Planned Behavior) Kurnia Rizki Amanda; MI Mitha Dwi Restuti
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.489

Abstract

Abstract The information system is a set of related components which serves to collect, process store, and distribute information either done manually or with the aid of a computer to generate information that is useful in decision making. This study aims to examine the factors that affect interest in the use of computerized information systems by perpetrators of Small and Medium Enterprises (SMEs) for decision making by using three variables of the Theory of Planned Behaviour proposed by Ajzen (1991) which are attitude, subjective norms, and perceived behavior control. Fifty-two SMEs in Salatiga have been surveyed and used as a sample. Results from multiple regression analysis showed that perceived behavior control variables affect the interest of the use of computerized information systems. The results showed that the SMEs believe that the use of computerized information systems is easy to do so that SMEs are interested in using the computerized information systems.While the attitude and subjective norm does not affect the interest in the use of computerized information systems, which means that the SMEs have the notion that using computerized SI is not important and the perception of the people around did not affect the interest of SMEs to use the computerized information system. Keywords: Interest in the use of computerized information systems; Small and Medium Enterprises (SME); Theory of Planned Behaviour
Persepsi Akuntan Pendidik terhadap Konsep Dasar, Pengukuran dan Pengungkapan Akuntansi Lingkungan Devina Rizchy Sari; Paskah Ika Nugroho
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.490

Abstract

Abstract The object of this study is teaching accountants who are in Salatiga, Surakarta and Semarang. The purpose of this study was to describe the perceptions of  teaching accountants to basic concepts, measurement and disclosure of environmental accounting. This study uses 50 respondents who come from the city of Salatiga is 9 teaching accountant from  Satya Wacana Christian University, 1 teaching accountant from  Islamic Institute, Salatiga and 4 teaching accountant from  STIE AMA Salatiga, 27 teaching accountants at the University of March Surakarta and 9 teaching accountants at the University of Dian Nuswantoro Semarang selected through convinience sampling techniques. The analysis used in this study using a frequency average and standard deviation of each of the respondents. The results of this study are teaching accountants assume that the basic concepts of environmental accounting in Indonesia are still on, the costs associated with the cost of environmental activities can be measured in monetary terms and costs associated with the activity of environmental costs should be disclosed in the financial statements. Keywords: Perception; Conceptual of Enviromental Accounting; Measurement of Enviromental Accounting; Disclosure of Enviromental Accounting.
Analisis Reidentifikasi Empat Masalah Utama Koperasi di Kabupaten Subang sebagai Dasar Penyusunan Strategi Hanny -; Kezia Kurniawati; Benny Shan F Waruwu; Rangga Pribadi
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.491

Abstract

Abstract A Cooperative is an autonomous association of persons with similar interest for providing and selling products then share the profits based on the contribution of each member (Hill and Hill 2005). According to Anak Agung Gede Puspayoga, the cooperatives in Indonesia haven’t contributed in Indonesian economy significantly, Their contributions was less than 2% to Gross Domestic Product although there were 209,000 units of cooperative in Indonesia (Ahsan and Nurmayanti 2016). The RPJMD 2013-2018 has identified 4 main issues that cooperatives face in Indonesia. The question is whether the same issues were happened in Subang or it only just some general issues in this country without concern about the particular issues in each region of Indonesia. Based on this phenomenon and question, this study presents about the analysis of the strategy and the re-identification of cooperative’s main issues in Subang. The sample was using purposive sampling method and obtained a sample of 30 cooperatives in Subang. The analysis data was performed with the descriptive statistics. The result of this study indicates that there are 3 of 4 main issues which identified by RPJMD, have been faced by the cooperatives in Subang and there are several strategies could be applied to solve the issues. Keywords: Cooperative; Four Main Issues; Re-Identification; Strategy
Pengaruh Cash Turnover, Receivable Turnover, dan Inventory Turnover Terhadap Return On Asset Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2015 Linda Vania Wijaya; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.492

Abstract

Abstract Working capital is the sum of current assets owned by the company such as cash, marketable securities, accounts receivable, and inventory that is always spinning to get revenue. The purpose of this study was to examine and analyze (1) the effect of Cash Turnover, Receivable Turnover and Inventory Turnover on Return On Assets, (2) the effect of Cash Turnover on Return On Assets, (3) the effect of Receivable Turnover on Return On Assets, and (4) the effect of Inventory Turnover on Return on Asset on the food and beverage sector companies listed on Indonesia Stock Exchange in 2013-2015 period. Samples taken in this study using purposive sampling method. Data collected by recording the document, and then analyzed using multiple linear regression analysis,            F test, and t test. Results showed that simultaneous Cash Turnover, Receivable Turnover and Inventory Turnover affect the Return On Assets. While partially, it was found that only Cash Turnover and Inventory Turnover affecting the Return On Asset. Keywords:  Cash Turnover; Inventory Turnover; Receivable Turnover; Return  On Asset
An Analysis on the Calculation of the Cost-Based Interconnection Retail Tariff at Telecommunication Industry in Indonesia Zara Sita N.; Dede Abdul Hasyir
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.493

Abstract

Abstrak Kajian ini bertujuan untuk mengeksplorasi dan menjelaskan bagaimana sebuah aplikasi sistem biaya dipilih dan digunakan untuk menentukan suatu model tarif interkoneksi pada sebuah jaringan seluler. Usaha ini dilakukan dalam rangka merumuskan solusi atas penentuan tarif retail, yang pada akhirnya akan menjadi harga jual yang ditetapkan bagi konsumen. Formulasi tarif interkoneksi berbasis biaya diatur oleh pemerintah Indonesia melalui lembaga yang bernama Badan Regulasi Tarif Indonesia.Secara khusus, studi ini bertujuan untuk mengetahui apakah implementasi regulasi telah dijalankan dengan baik oleh salahsatu penyedia layanan telekomunikasi di Indonesia, yaitu Indosat. Penelitian ini, yang dilakukan dengan pendekatan kualitatif, juga ditujukan untuk mengetahui pengaruh penerapan regulasi pada penetapan tarif retail yang dilakukan oleh penyedia jasa seluler. Kata Kunci:  Interkoneksi; Pembebanan Biaya Jasa; Penelitian Kualitatif; Tarif  Retail
Peranan Use-casemodeling Dalam Menilai Tingkat Efektivitas Siklus Pengeluaran (Studi Kasus CV MakmurAbadi) Ivan Senjaya
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.924

Abstract

The change of time, technology, and competition influence indirectly to company’s environment. This makes company should to review the aspects that exist within the company, one of which is the effectiveness of the company cycle. One main function of accounting information system is processing the data into useful information for decision makers to make the cycle to be effective so that corporate goals can be achieved. Use-case modeling is one of the documentation tools in the accounting information system that can also generate information about the effectiveness of a cycle. This research used analytical descriptive method as research method with data collection techniques by interview, observation, and library research. Object of this case study of research is CV Makmur Abadi, a company in textile industry. After the research process is done, it can be concluded that the role of use-case modeling in assessing effectiveness is as a supporting role by providing guidance. Use-case can provide guidance on assessing the effectiveness of cycle especially by components in use-case such as use-case narratives and use-case dependencies diagrams. With these guidance, the process assessment of effectiveness becomes more systematic to present accurate and useful information.Keywords:Use-case Modeling, Assessment of Effectiveness Level, &Expenditure Cycle.

Page 13 of 35 | Total Record : 350

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