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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. 8 No. 2 (2004)" : 6 Documents clear
Pengaruh Strategi Perusahaan, Kematangan Teknologi Informasi, dan Ukuran Perusahaan terhadap Respon Strategik dalam Menghadapi Globalisasi Neni Meidawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research examined effect beetween corporate strategy, information technology maturity and firms’ size with strategic response to globalization reflected by the firm for willingness to increase the information technology investment.Collected data with mail survey to manager/top management financial services company as decision maker. Statistic method was multiple regression and chi-square used to examine hy¬pothesis. Base on the data was collected for 37 respondent this research find that corporate srate¬gy and three variabel information technology maturity as control information technology, organiza¬tion information technology, and integration information technology are not effect with decision top management/manajer for willingness to increase the information technology investment, and then firms’ size not afected with that decision. Only one variabel affected, there is planning information technology as one for variabel information technology maturity.Key words:     Globalization, free trade, strategic response, corporate strategy, information technology ma¬turity, firms’ size.
Would the Objectives and Characteristics of Islamic Accounting for Islamic Business Organizations Meet the Islamic Socio-Economic Objectives? Rizal Yaya
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Islam has a different worldview which affects the socio-economic activities of its adherents. As accounting is a social institution which should reflect the nuances of its society and help to achieve its socio-economic objectives, a different type of accounting is required as compared to the conventional accounting of capitalistic society. Research on Islamic accounting is still at an exploratory stage; its pioneers trying to develop a theoretical framework for Islamic accounting using various methodologies. In common with the development of conventional accounting, the search is on for the objectives and characteristics of Islamic accounting as a foundation on which to lay its principles, conventions, rules and standards. This article explores the emerging issues in this development and searches for patterns in the debate on Islamic accounting theory and evaluate these different methodologies and approaches suggested in the literature used to develop Islamic accounting theory. The writer finds that a number of the proposed objectives and characteristics of Islamic accounting are doubted in meeting the objectives of Islamic teachings.Keywords: Islamic accounting theory, socio-economic objective, Value Added Statement.
Dampak Jangka Panjang Merger dan Akuisisi Terhadap Pemegang Saham di BEJ Perbandingan Akusisi Internal dan Eksternal Sutrisno Sutrisno; Sumarsih Sumarsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this research is to understand the long term impact of the internal as well as external merger and acquisition toward shareholder prosperity using size and beta adjust¬ment abnormal return which had already been shown by the study of Dimson & Marsh (1983). This research based on sample of companies that listed on Jakarta Stock Exchange and perform merger and acquisition during 1999-2000. The results show that there is no significant in¬fluence of merger and acquisition toward shareholder prosperity. There isn’t any significant differ¬ent of AAR and CAAR of companies which perform internal as well as external merger and acqui¬sition. Furthermore, the AAR and CAAR of companies before and after merger and acquisition are insignificantly different. Keywords: merger, acquisition, shareholder prosperity, AAR, CAAR.
Analisis Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Prediksi Belanja Daerah (Studi Empirik di Wilayah Propinsi Jawa Tengah Dan DIY) Kesit Bambang Prakosa
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The aim of this research is to analyse DAU and PAD’s influence and their ability to predict district’s spending in Indonesia. The samples of this research are taken from the realisation of budget of Kabupaten/Kota within the Province of Central Java and DIY. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget and district’s taxes. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.Keywords:    Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD), Pajak Daerah (PJD), Belanja Daerah (BJD) and flypaper effect.
The Power Of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program Suwaldiman Suwaldiman
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Practising Accountants) to the government. The CLERP rules accounting standard setting and companies must comply with proliferation of regulations. The government involvement in setting accounting standards as stated in the CLERP is to reach a high quality of accounting standards, to lead the lower costs of capital and to protect public interest from corporate collapse. However those efforts are aggravated by private interest lobbying that is more powerful and close to political process. Potential winners or losers will use lobbying to influence the authority so that the outcomes of setting accounting standards will protect their private interest. Finally the force of law of accounting standards will increase companies’ distress in facing the proliferation of regulations that must be complied.Keywords:     Australian accounting regulations, politic parties, lobbying parties, accounting standards
Describing the Undescribed (The Odd Revenue Sharing of PSAK No. 59) Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The establishment of Indonesian Islamic Banking Accounting Standard in 2002 has indeed solved some accounting – related problems, nevertheless, many others are raising along with the socialization of such a standard. The major current accounting problems are usually related to the lack of understanding toward the “never seen before” theory of accounting. This article discusses one of the most controversial issues related to PSAK (Pernyataan Standar Akuntansi Keuangan/Statements of Financial Accounting Standards) No. 59 named “revenue sharing”. The main purpose of this article is to reveal what was once unrevealed in PSAK No. 59’s paragraphs of revenue sharing standard. This purpose is important in nature considering the reality that PSAK No. 59 is much too general to be directly implemented in real banking practice. This article analyzes revenue sharing by referring to some previously recognized theories of accounting including AAOIFI’s. The other and most important mean to analyze the hidden meaning of PSAK No. 59’s paragraphs in this article is PAPSI (Pedoman Akuntansi Perbankan Syariah Indonesia), the technical interpretation of PSAK No. 59. As the analysis goes through two directions; business and accounting, this article is strengthening the thought that accounting is never an exact science, because it is by nature that accounting is socially constructed. Keywords: Islamic Bank, PSAK No. 59, AAOIFI, PAPSI, return sharing, revenue sharing, profit sharing

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