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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.
Arjuna Subject : -
Articles 404 Documents
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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
Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional Hafiez Sofyani; Rusdi Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art6

Abstract

Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif. 
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.
Pengaruh efektivitas dewan komisaris, komite audit dan kepemilikan institusional terhadap efisiensi investasi Alpha Alan Darma Saputra; Ratna Wardhani
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art3

Abstract

This study aims to determine the effect of the effectiveness of the board of commissioners, audit committee, and institutional ownership on the efficiency of corporate investment. In addition to that, it aims to determine the moderation effect of institutional ownership toward the relationship between the effectiveness of the board of commissioners and audit committee with the efficiency of the company's investment. The effectiveness of the board of commissioners and audit committee is measured based on the independency, activity, size, and competence. By using logistic regression with 282 samples from Indonesia Stock Exchange in 2014, the results of this study provide empirical evidence that the effectiveness of the board of commissioners and institutional ownership has no effect on the efficiency of corporate investment, while the effectiveness of audit committees has a positive influence in the efficiency of corporate investment. Furthermore, institutional ownership can not strengthen the relationship between the effectiveness of the board's effectiveness and the effectiveness of the audit committee with the efficiency of the corporate investment. This study contributes to the literature, in which the previous literature has not linked investment efficiency with specific governance mechanisms that relats to effectiveness of the board of commissioners and audit committees. Furthermore, this study contributes to the examination of moderating role of institutional ownership. This study implies that with regard to investment decisions, the audit committee has a significant role in assisting the board of commissioners in carrying out its monitoring functions.
Persamaan Struktural: Aktivisme Institusi, Kepemilikan Institusional dan Manajerial, Kebijakan Dividen dan Utang Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigated the simultaneity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend, and debt policy are determined simultaneously as each of the variables is hypothesized to decrease agency problem. Furthermore, the research is aimed at examining the effect of institution activism, ownership structure by institutional and managerial ownership on the financing decisions by dividend and debt policy. The research tested hypotheses by using Hausman’s specification test and two-stage least squares test. Hypotheses testing was conducted by using research sample of 70 manufacture company the registered in the Indonesia Stock Exchange during the years of 2000-2006. The samples determined by using a purposive sampling method. The research tested one hypothesis by Hausman’s specification test and the research result shows that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously to decrease agency problem.The research tested other hypotheses by two-stage least squares test. The research results shows that institutional ownership has a significant affects on the dividend and negative significant affects on the debt policy. Further results, that institution activism has a significant affects on the debt policy and institutional ownership, and that managerial ownership negative significant affects on the institution activism. Other result, that relationship a substitute between the institutional and managerial ownership. On the contrary, result shows that institution activism does not have a significant affects on the dividend policy, and the managerial ownership do not have a significant affects on the dividend and debt policy. Finally, this study shows that dividend policy do not have a significant affects on the debt policy.Keywords:    agency problem, institutional activism, institutional and managerial owner¬ship, dividend and debt policy.
Penilaian obyek properti Nur Feriyanto
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 1 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Keberadaan jasa penilai di Indonesia akhir-akhir ini dirasakan semakindibutuhkan oleh berbagai kalangan usaha. Tetapi harus diakui keberadaan jasa penilai tersebut belum dikenal secara luas oleh masyarakat umum. Maka seiring dengan perkembangan perekonomian Indonesia dan era globalisasi maka sosialisasi jasa penilai perlu dilakukan.Profesionalisai kerja jasa penilai dituntut untuk terus meningkat, agar dapat bekerja secara independen, optimal dan bertanggungjawab. Pendidikan jasa penilai dirasa perlu untuk dikembangkan agar kebutuhan tenaga jasa penilai yang terus meningkat dapat dipenuhi. Maka iklim ini dapat tumbuh dengan baik. Hal ini juga merupakan salah satu solusi untuk menyalurkan tenaga kerja berpendidikan tinggi yang dari tahun ke tahun terus bertambah. Agar beban pembangunan karena adanya pengangguran yang tinggi dapat dikurangi.
Persepsi User dan Preparer Laporan Keuangan Terhadap Pelaporan Sosial Perbankan Islam di Malaysia Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

An Islamic bank is a unique institution because they do not only focus on economic matters but also on their social roles to their society. However, their social roles might not be exposed extensively due to the lack of disclosures. Haniffa (2002) proposed Islamic Social Reporting as the alternative to fill this gap. Islamic Social Reporting is the process of identifying, providing, and communicating social and other relevant information in conformity with the spiritual need of Muslims decision makers in order to demonstrate accountability to God and community; to increase transparency of business activities toward Muslim Ummah; and to achieve Mardātillah (blessing from Allah). This study aims to investigate the users’ and preparers’ of financial statements of Islamic social reporting by Islamic banks in Malaysia since this country is in the forefront on the development of Islamic banking and finance. This study specifically examines the stakeholders' perceptions on two issues of Islamic Social Reporting: (a) the objectives of Islamic social reporting; and (b) the information that might be useful for the stakeholders and society. It involves some stakeholders such as Islamic banks' accountants, members of Sharī’ah Supervisory Board (SSB), Muslim accounting Academicians, and customers that are proxies by postgraduate students. This study adopts the questionnaire survey method to examine the perceptions of stakeholders. The study found that the stakeholders of Islamic banks in Malaysia have positive views on Islamic social reporting. This study may contribute to the improvement of Islamic banking reports and to increase the awareness of regulator and management of the social roles of Islamic banks particularly in Malaysia and widely practiced in the Islamic financial industry in the world. Keywords: Islamic banks, Islamic social reporting, Islamic accountability
Akuntansi zakat dan pengelolaannya di perusahaan Neni Meidawati
Jurnal Akuntansi dan Auditing Indonesia Vol 2, No 2 (1998)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Untuk dapat mengelola organisasi Zakat Infak Sadaqah (ZIS) dengan baik diperlukan sistem informasi yang baik, salah satunya adalah akuntansi zakat. Oleh karena itu perlu dikembangkan sistem akuntansi yang khusus untuk pengelolaan keuangan di lembaga Badan Amil Zakat Infak Sadaqah (BAZIS), yang sampai saat ini belum banyak buku yang membahas pedoman atau standar penyusunan dan penyajian laporan keuangan lembaga tersebut, padahal telah banyak tumbuh dan berkembang lembaga-lembaga BAZIS di Indonesia.Dengan adanya lembaga-lembaga terebut, maka diperlukan akuntansi zakat yang khusus diterapkan untuk organisasi-organisasi ZIS yaitu bagaimana mengelola dana zakat, agar tujuan semula dikumpulkannya zakat dapat tercapai dan mencapai sasarannya, dan bagaimana cara penyusunan dan penyajian laporan keuangan sebagai pertanggungjawaban pengelola kepada para pemberi zakat. Diperlukan akuntansi zakat karena kespesifikan organisasi pengelola dana Zis dan informasi akuntansinya.
Kunci sukses komite audit Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Dalam tulisan yang dimuat pada Jurnal Bisnis dan Akuntansi edisi Agustus 1999, telah dijelaskan tentang peran dan fungsi komite audit secara normatif maupun hasil penelitian yang menunjukkan kinerja komite tersebut. Kali ini penulis mencoba membahas lebih lanjut topik tentang komite audit, dengan pokok permasalahan faktor-faktor apa saja yang mendorong agar komite tersebut bisa mencapai kinerja seperti yang diharapkan. Menurut penulis ada beberapa faktor yang menentukan kesuksesan komite, yang bisa digolongkan dalam faktor fundamental, faktor primer dan faktor sekunder. Karena terbatasnya literatur yang menunjukkan bagaimana praktik komite audit di Indonesia, dalam membahas topik ini penulis mendasarkan pada literatur yang bersifat normatif maupun berbagai hasil penelitian yang bersifat empiris atas praktik di Amerika.
PENGARUH KONDISI KEUANGAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Deviana Dewi Larasati; Syamsul Hadi
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

 Universitas Islam Indonesia Yogyakarta Syamsul Hadi Universitas Islam Indonesia Yogyakarta e-mail: syamsulhadi@fe.uii.ac.id Pelaksanaan tanggung jawab sosial perusahaan merupakan hal yang wajib dilakukan perusahaan di Indonesia. Meskipun demikian, tidak disebutkan jenis aktivitas yang harus dilakukan. Kajian dalam tulisan ini bertujuan untuk melihat seberapa jauh hubungan antara kondisi keuangan perusahaan dengan pengungkapan tanggung jawab sosial perusahaan. Dalam penelitian ini, kondisi keuangan perusahaan diukur dengan tingkat profitabilitas, ukuran perusahaan, likuiditas, status perusahaan dan tingkat hutang (leverage). Hasil penelitian mendukung hipotesis yang berhubungan dengan tingkat profitabilitas, ukuran perusahaan, status perusahaan dan tingkat hutang (leverage), tetapi tidak mendukung hipotesis yang berhubungan dengan likuiditas.Kata kunci: Profitabilitas, ukuran perusahaan, status perusahaan, likuiditas, dan pengungkapan tanggung jawab sosial.

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