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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 Pengetahuan Etika Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening (Studi Kasus Mahasiswa Program Studi Akuntansi di Lima Perguruan Tinggi Daerah Istimewa Yogyakarta) Sri Ayem; Loja Dian Evi Leni
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2327

Abstract

This study aims to examine the effect of ethical knowledge, internship experience, and economic status on the ethical perceptions of accounting students with love of money as an intervening variable. The data used are primary data. The method used is multiple analysis. The sampling technique used in this study was convenience sampling and 90 data samples were obtained. The results of this study indicate that the ethical knowledge variable has a positive effect on the ethical perceptions of accounting students, while ethical knowledge has a negative effect on love of money. love of money has a negative effect on the ethical perceptions of accounting students. Ethical knowledge negatively affects the ethical perceptions of accounting students through love of money as an intervening variable. Keywords : Ethical Knowledge, Ethical Perception, Accounting Student, Love of Money
Sebuah Solusi dari Para Mahasiswa dan Dosen Akuntansi untuk Perkembangan UMKM di Indonesia: Kata Kunci: UMKM, Akuntan, Kontribusi Erlangga Budi Sanggrama; Rhaisya Setiawati Rachmat; Se Tin Se Tin
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2330

Abstract

Unit usaha mikro, kecil, dan menengah tidak dapat diremehkan dalam kontribusinya terhadap perekonomian khususnya di Indonesia. UMKM secara keseluruhan merupakan media penyerapan tenaga kerja yang besar dengan kontribusi yang tidak sedikit terhadap produk domestik bruto. Namun masih terdapat tantangan bagi UMKM dalam mengembangkan bisnisnya beberapa diantaranya adalah dalam keterbatasan modal atau pinjaman dan pengelolaan aset unit usaha yang belum tertib. Memiliki sistem pembukuan yang komprehensif adalah salah satu solusi untuk mengatasi kedua masalah tersebut karena akan membuat unit usaha lebih kredibel di mata lembaga keuangan dan unit usaha pun memiliki informasi yang lebih lengkap atas posisi asset mereka sehingga pengambilan keputusan bisnis akan lebih baik. Sayangnya sumber daya yang diperlukan untuk memiliki sistem pembukuan yang komprehensif cukup rumit dan biasanya tidak menjadi prioritas unit usaha. Tulisan ini menghadirkan sebuah solusi untuk membantu perkembangan UMKM dengan membentuk lembaga khusus yang terdiri dari dosen dan mahasiswa akuntansi universitas yang secara berkelanjutan mengabdikan diri kepada UMKM untuk menciptakan dan mengelola sistem pembukuan yang komprehensif.
Determinan Praktik Perataan Laba Barbara Gunawan; Anggarapindo Hardjunanto
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2462

Abstract

The purpose of this study was to determine the factors that influence the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period.This research used a purposive sampling method to determine the sample according to the criteria needed in the research. Thus, it is got 34 company samples and can process 136 companies. The analyzer of this research used logistic regression.The results showed that the effect of profitability, company size, financial leverage, firm value on income smoothing practices has no effect, while dividend payout ratio variable proved to have a significant positive effect on income smoothing practices, and Institutional ownership variable proved to have a significant negative effect on income smoothing practices Keywords: Profitability, Company Size, Financial Leverage, Firm Value, Dividend Payout Ratio, and Institutional Ownership
Chartered Accountant, Asean Economic Community and Industry 4.0 Sugeng Riadi
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2468

Abstract

Penelitian ini membahas hasil dari beberapa penelitian tentang Chartered Accountant, Masyarakat Ekonomi ASEAN (MEA), Industri 4.0, tantangan dan kesempatan. Penelitian ini menggunakan pendekatan studi pustaka yang membandingkan dan meringkas beberapa literatur. Akuntan Indonesia (Chartered Accountant) siap menghadapi pasar bebas MEA. Perubahan masa depan baik ilmu akuntansi maupun akuntan yaitu; data akuntansi cloud, akuntansi dipengaruhi oleh kekuatan big data, integrasi informasi keuangan tradisional ke dalam sistem modern, akuntansi akan menjadi efisien dan mobile dan peran akuntan berubah secara radikal dan cepat. Masyarakat Ekonomi ASEAN (MEA) dan era industri 4.0 dapat menjadi peluang sekaligus ancaman bagi Indonesia, sehingga Akuntan Indonesia harus bersiap menghadapinya. Kata Kunci: Chartered Accountant, Masyarakat Ekonomi ASEAN, Industri 4.0
Dampak Kualitas Laporan Keuangan Perusahaan Badan Usaha Milik Negara Terhadap Efisiensi Investasi Novita Sherla Hariyanto; Tarsisius Renald Suganda; Putu Indrajaya Lembut
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2525

Abstract

This study aims to investigate the effects of financial statements’ quality towards over/under investment, the internal controls’ implementation towards over/under investment, and moreover the internal control as a moderating variable to strengthen the financial statements’ quality to over/under investment on state-owned listed companies in Indonesia Stock Exchange and state-owned non-listed companies as well. The data analysis techniques namely logistic regression analysis is used to measure the research problems. There are 96 listed and non-listed state-owned companies (not including financial services and insurance) used as research sample during period from 2015 to 2018. The findings of this study reject first and third hypotheses stating that the financial statements’ quality does not affect over/under investment and moreover, internal control as a moderating variable could not strengthen the effect of financial statements’ quality towards over/under investment. However, on the other hand, the second hypothesis in this study is accepted proofing that the implementation of internal control has positive effect on over/under investment. Keywords: Quality of Financial Statements, The Internal Control, Investment Efficiency, State Owned Enterprises
Permintaan Investor dan Karakteristik Keuangan terhadap Keputusan Pembayaran Dividen Imelia Carolina Tedja; Tarsisius Renald Suganda; Fitri Oktariani
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2528

Abstract

Dividend payment decision is an essential policy of companies to provide investors’ expectation of investment returns. This research is aimed to prove the catering theory of dividend and financial characteristics affecting corporate decisions in dividend payments. The study was conducted on a manufacturing company published on the Indonesia Stock Exchange (IDX). Analyzing the prediction of catering theory and financial analysis of companies in making dividend payments is conducted using the logistic regression method. This research is a quantitative research and moreover manufacturing companies as research sample were used from 2014 to 2018. Financial statements were obtained from the Indonesia Stock Exchange (IDX). The result of this study indicated that investors’ demand has positive effect on dividend payment decisions. Hence, companies consider catering in dividend payment decisions. While corporate financial characteristics such as free cash flow have positive effect on dividend payment decisions, profitability has no influence on dividend payment decisions and moreover, leverage has a negative influence on dividend payment decisions. Keywords: Catering Theory, Investor Demand, Free Cash Flow, Profitability, Leverage
Pengaruh Profitabilitas, Struktur Aset, Ukuran Perusahaan, Risiko Bisnis, Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Likuiditas Terhadap Struktur Modal Pada Perusahaan Sektor Jasa Periode 2016-2018 Monica Setiawati; Elvira Veronica
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2538

Abstract

The purpose of this research is to analyze the influence of profitability, asset structure, company size, business risk, sales growth, company growth and liquidity of the capital structure. The method used in this study is purposive sampling. The number of samples studied in this study was as much as 210 samples. The collection of data used in this study of secondary data came from the 70 financial statements of the service sector company in the period 2016-2018. Analysis of data from this study uses multiple linear regression. Based on the results of the study concluded that the asset structure has a significant positive influence on the capital structure, company growth and liquidity significantly negative effect on the capital structure, while the profitability, company size, business risk and sales growth has no influence on the capital structure. Keywords: Profitability, Asset Structure, Company Size, Business Risk, Sales Growth, Company Growth, Liquidity and Capital Structure
Pengaruh Insentif Keuangan dan Kompleksitas Tugas terhadap Kinerja: Sebuah Studi Eksperimen Clara Noviana Agustina Indriastuti; Adriana Marini Purwanto; Theodorus Radja Ludji
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2540

Abstract

This study used a 2x2 between-subject experiment to examine the relationship between monetary incentives, task complexity and performance. Monetary incentives in this study were applied in two types, piece-rate and fixed-rate, while task complexity was varied in two categories, low and high. Participants’ performance was measured through the completion of tasks assigned. Results of this study indicates no effect of monetary incentive on performance, yet there is a significant effect of task complexity on performance where participants provided with tasks with low complexity showed a significantly higher performance than participants provided with tasks with high complexity. Furthermore, this study finds no interaction between monetary incentives and task complexity on performance. It is implied from this study that monetary incentives were not the main factors that contribute towards employees’ performance in the companies. Besides, task complexity is an important factor to be considered by firms, as it can influence their employees’ performance. Keywords: Monetary Incentives, Task Complexity, Performance
Analisis Akurasi Model Altman Modifikasi (Z”-Score), Zmijewski, Ohlson, Springate dan Grover Untuk Memprediksi Financial Distress Klub Sepak Bola Inayatul Lutfiyyah; Loggar Bhilawa
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2700

Abstract

This study aims to find an accurate financial difficulty prediction model in English Premier League football, and also to compare with previous research so as to obtain the results of a financial difficulty prediction model that can be used for all football clubs. The way to determine the sample to be examined is using purposive sampling technique with a population of 49 English premier league clubs from 1992-2018, so that the number of samples obtained is 37 samples and then grouped in the categories of financial distress and nonfinancial distress. The method for analyzing data uses the model's accuracy test by comparing the model's prediction results with financial distress and nonfinancial distress sample categories and considering the results of the type 1 and type 2 error levels of each model. Error level 1 results from the sum of prediction errors that are actually financial distress but the results of the prediction of the nonfinancial distress model and vice versa. The results show that the model that has the highest level of accuracy for predicting financial distress in English premier league soccer clubs is the Zmijewski model with an accuracy rate of 72%. Keywords: Financial Distress, Football Club, Accuracy Test, Error Rate
Analisis Pencatatan dan Pelaporan PSAK 45 di Gereja X Salatiga Edni Olka Pratiwi; Ika Kristianti
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2751

Abstract

Indonesia has already had an accounting standart for their non-profit organization, This standart are written in PSAK 45 about financial reporting for non-profit organization. This research are done in Gereja X Salatiga as a non-profit organization in religious organization. Aim of this research is to analyze application of PSAK 45 in Gereja X Salatiga financial report. This research is expected to help evaluate financial reporting in Gereja X Salatiga. Method used in this research are descriptive qualitative to describe, dechipher and compare data with circumstances and also explain such a situation so conclusions can be drawn. The results of this research is Gereja X Salatiga has implementing and using financial report suitable with PSAK 45, although its format are not following the format given bu Indonesian Accounting Association, but generally has reached its aim to report their financial process. Report shown to congregation are cash receipt and cash disbursement reports, and also a church expenditure receipt budget report. Keywords : PSAK 45, non-profit organization

Page 20 of 35 | Total Record : 350

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