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Jurnal Akuntansi & Auditing Indonesia
Published by Universitas Islam Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
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Articles 6 Documents
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Search results for , issue "Vol. 7 No. 1 (2003)" : 6 Documents clear
Penilaian Asset dalam Akuntansi Syari’ah Muhammad Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This article aims to discuss the conceptual development of the asset assessment on Syari’ah accounting. From the perspectives of postulates, assumptions and principles, the conventional and Syari’ah accounting are totally different, including in the area of the system and technique of asset valuation. The value assessment of asset in Syari’ah accounting relies on the size of the asset. The valuation techniques of asset such as discount factor, time value of money seems inaccurate measures of asset. The concept of current cash equivalent may fit for the asset valuation in Syar’iah accounting.Keyword: zakat, concervatism, discout factor, time value of money; current cash equivalent
Pengaruh Pertumbuhan dan Utang Terhadap Asosiasi Nilai Pasar - Laba dan Nilai Buku Ekuitas Kumalahadi Kumalahadi
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research modifies the Ohlson model (1995) by proposing hypothesis that the interaction between debt and profit, as well as debt and equity, are weakening profit-to-equity association (company’s value). On the contrary, the interaction between growth and profit, as well as growth and equity, are strengthening profit-to-equity association. The hypothesis was tested using 304 companies listed on Jakarta Stock Exchange (JSX) in the period of 1995 to 1998. Based on the univariate and multivariate tests, we found that the results support the Ohlson theory which said that accounting provided an important signal in the statements of owner’s equity, which covers the relationship between balance sheet accounts and income statement accounts known as book to profit and equity value. The other hypotheses are also supported by the data and the results were significance, except for the interaction between growth and profit, which was supported only by the pool data, and by cross-sectional it was significance for the year 1996.
Manajemen Laba oleh Perusahaan Pengakuisisi sebelum Merger dan Akuisisi di Indonesia Hadri Kusuma; Wigiya Ayu Udiana Sari
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The primary objective of this study is to investigate whether there is any manipulation of accounting earnings through discretionary accrual choices by acquiring firms in the period pre¬ceding the announcement and completion of mergers and acquisitions. The current study hy¬pothesised that the process of merger and acquisition may provide incentives for management of the company to make accounting choices that increase the earnings of the firm. The results in the current study provide evidence that in the years prior to the acquisition, acquiring firms do not manage accounting earnings through discretionary accruals. The result, however, indicates that acquiring firms in Indonesia manipulate accounting earnings through income smoothing.Keywords: mergers and acquisitions, discretionary accruals, earnings management, and income smoothing.
Studi Kasus sebagai Strategi Riset untuk Mengembangkan Akuntansi Sektor Publik Mahmudi Mahmudi
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

It is undoubtedly recognized that research has an important role in developing theories and practices towards a certain discipline. The existence of a science will stagnate or may disappear without any continuous research, basic or applied research. Public sector accounting theory is less developed compared to the business accounting theory. Because the nature and characteristic of public sector accounting are different from commercial accounting, the research method should be fitted according to its nature. Case study as a preferred research strategy seems very fit for the development of public sector accounting theories and practices. This article, firstly explores various philosophical approaches of research methodology and their effects on accounting research. The article also discusses about the development stage of accounting research, and the role and benefit of case study research in the development of public sector accounting.Keywords: Case Study, Research Methods, Grounded Research, and Theory Development.
Beyond The Limit of A Theory Indonesian Case of Islamic Banking Accounting Standards Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Indonesian Islamic banking is not just another banking maneuver from Bank Indonesia (BI) to grasp more customers than before, but it is a never ending source of innovations in economics thoughts in which accounting is undeniable part. Not before the establishment of PSAK No. 59 did Indonesian banking scholars and practitioners realize that currently adopted conventional accounting standards might have been enough for conventional banks, but they would never be enough for Islamic banks. Some flaws are too real to ignore in the conventional accounting theory that could cause improper information presentation in Islamic bank. Of ways to fix things that was done wrong previously, the best is to walk beyond the conventional accounting theory and find what accounting really is for an Islamic bank as it possesses some unique characteristics a con¬ventional bank does not. 
Konsekuensi Penggunakan Entity Theory sebagai Konsep Dasar Standar Akuntansi Perbankan Syari’ah Iwan Triyuwono
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of the paper essentially is to criticize an important assumption of PSAK No. 59, that is, entity theory which is implicitly utilized as a basis for setting PSAK No. 59.After analyzing the theory, it is indicated that entity theory is strongly influenced by capi¬talistic and utilitarian values which consequently: (1) shapes accounting to be (1) egoistic, (2) ma¬terialistic, (3) masculine, (4) quantitative, and (5) neglects externalities.Under the values of capitalism and utilitarianism, it is probable that users of the Financial Statements of Islamic Banks will behave in the same manner with the conventional ones.Keywords: Entity Theory, Capitalism, Utilitarianism, Egoism, and PSAK No. 59.

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