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INDONESIA
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 influence of ERP simulation on enterprise system learning outcome Primanita Setyono; Heidar Arnandiansyah
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
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.vol22.iss2.art5

Abstract

This study aims to examine how Enterprise Resurce Planning simulation (ERPsim) enhance the outcome of learning Enterprise Systems Course for accounting students. The sample of this study is undergraduate accounting students who have taken an Enterprise System course and ERPsim. The sample used in this study is 140 respondents selected using purposive sampling, The data analysis is conducted through Structural Equation Modelling (SEM). The result of this research indicates that two factors determining the behavior for learning Enterprise systems course are enjoyment and cognitive appraisal. The result of this study provides evidence that behavior intention to use ERPsim is related positively to learning outcomes. Enjoyment is related positively to cognitive appraisal for using ERPsim. Enjoyment and cognitive appraisal have an important role in the effectiveness of using ERPsim in understanding business processes and enterprise system.
Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh Syukriy Abdullah; Neza Muthia
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (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.iss2.art5

Abstract

This research examines the effect of the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance of local governments in Aceh for 2013-2015 periods. Secondary data were extracted from local government’s budget documents and financial statements by using 23 regencies and cities as samples. This research used multiple linear regression to test the hypothesis and found that the end-year cash balance is (1) positively affected by government size and previous year cash balances; (2) not affected by rebudgeting, and (3) negatively affected by budget absorption.
Aspek perilaku dalam penganggaran partisipatif Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 2 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Anggaran merupakan salah satu alat yang dapat membantu perencanaan, koordinasi dan penilaian kinerja dalam perusahaan. Penyusunan anggaran itu sendiri antara lain dapat dilakukan secara partisipatif. Penyusunan anggaran secara partisipatif dengan melibatkan para manajer tentunya akan mengakibatkan berbagai aspek perilaku, baik positif maupun negatif.Aspek positif antara lain berkurangnya ketegangan bawahan, berkurangnya konfiikantara bawahan dengan atasan, dan meningkatnya motivasi bawahan yang padaakhimya akan mmingkatkan kinerja. Sedangkan aspek negatif antara lain munculnya kesempatan bagi bawahan untuk mendapatkan slack anggaran.
Dampak kompleksitas teknologi informasi bagi strategi dan kelangsungan bisnis Fazli Syam BZ
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 1 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Teknologi Informasi (TI) yang berkembang sangat pesat telah memksa perusahaan harus mengikuti perkembangan tersebut. Pengguna TI yang tidak direncanakan dengan baik akan berdapak pada kompleksitas TI bagi strategi dan kelangusan bisnis. Untuk itu, perencanaan sebagai bagian pertama dalam setiap perancangan sistem harus dilakukan dengan baik. Kompleksitas TI terjadi disebabkan banyaknya alternatif pilihan dalam pengaplikasian TI bagi perusahaan. Sebagai alasan utama bagi perusahaan untuk menggunakan TI adalah untuk memenangkan persaingan dan mendatangkan keunggulan kompetitif (Kettinger et asl., 1994), namun jika penggunaan TI tidak dibarengi dengan kesiapan organisasi untuk mengaplikasikan TI, maka tujuan yang ingin diharapkan akan jauh melenceng.
Analisis ketepatan prediksi metode altman terhadap terjadinya likuidasi pada lembaga perbankan [ kasus likuidasi perbankan di Indonesia ] Muhammad Akhyar Adnan; Muhammad Imam Taufiq
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 2 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini mencoba mengangkat kasus likuidasi perbankan yang terjadi di Indonesia untuk dianalisis dengan menggunakan metode Altman. Metode Altman ini merupakan sebuah metode yang digunakan dalam memprediksi terjadinya kebangkrutan pada sebuah perusahaan yang terdiri dari beberapa rasio keuangan yaitu, Working Capital to Total Assets, retained earning to Total Assets, earning before interest and tax to Total Assets, market value equity to bookvalue of debt dan rasio sales to Total Assets. Sehubungan dengan hal tersebut, maka fenomena baru yang ingin dibuktikan dalam penelitian ini adalah apakah metode Altman tersebut dapat diimplementasikan dalam memprediksi kemungkinan terjadinya likuidasi pada sebuah lembaga perbankan dan dapatkah rata-rata rasio keuangan sebelum terjadi likuidasi digunakan untuk memprediksi kemungkinan terjadinya likuidasi pada bank-bank tersebut.Dari hasil analisis data terhadap dua kelompok sampel penelitian, yaitu 25 sampel bank terlikuidasi dan 25 sampel bank yang tidak terlikuidasi terlihat bahwa nilai Z-score dari kedua kelompok sampel bank tersebut menunjukkan perbedaan yang cukup signifikan. Nilai Z-score bank-bank terlikuidasi sangat jauh berbeda bila dibandingkan dengan nilai Z-score dari bank-bank yang tidak terlikuidasi. Rasio-rasio keuangan yang terdapat dalam metode Altman menunjukkan bahwa rasio-rasio keuangan kelompok bank-bank yang terlikuidasi jauh lebih kecil dari pada rasio-rasio keuangan kelompok bank-bank yang tidak terlikuidasi. Dari hasil ini kemudian dapat disimpulkan bahwa metode Altman juga dapat diterapkan dalam memprediksi kemungkinan terjadinya likuidasi pada lembaga perbankan. Penelitian ini tidak hanya memperkuat teori yang ditemukan oleh Altman, tetapi sekaligus memberikan perluasan konsep dalam hal ruang lingkup penggunaan dari teori Altman tersebut. Sebagaimana diketahui bahwa antara satu kelompok industri dengan kelompok industri yang lainnya mempunyai karakteristik yang berbeda, sehingga sebuah metode analisis belum tentu dapat diterapkan pada semua kelompok industri tersebut. Oleh karena itu, penelitian ini telah membuktikan bahwa Metode Altman juga dapat diimplementasikan pada industri perbankan untuk memprediksi terjadinya likuidasi pada bank tersebut
The causes and consequence of restatements in Indonesia Sansaloni Butar Butar
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art7

Abstract

This study examines the causes and consequence of financial restatements in Indonesia. The first part focuses on the impact of corporate governance on restatements. Thirty six restating firmsand thirty four nonrestating firms were collected during 2010-2014. Using logistic regression, the results show that audit committeewith financial expertise is negatively related to financial restatements. On the other hand, no significant results found for board of commissioners and institutional ownership.The second part of this studyfocuses on the impact of financial restatement on management turnover. Management turnover refers to the likelihood of chief director (president director) and directors losing their jobs in 24 month periods after financial restatement. The results show that restating firms executives are more likely to lose their jobs than their counterpart in nonrestating companies. More specifically, 79% of restating companies changed their executives compares to only 38% of non-restating firms. The results of this paper would be a warning for managers to credibly report financial statements in accordance with sound accounting policies because financial restatements may cause managers to lose his job. In addition, the results are beneficial for policy makers in setting the rules to promote good corporate governance. This study determines management turnover by observing annual report. If the composition of executives in current year differs from last year, then it is decided that there has been a management turnover regardless of the causes. Subsequent research should isolate management turnover causing by other factors such as retirements. This is crucial to minimize the impact of extraneous variables.
CEO overconfidence, tax avoidance, and education foundation Kurnia Indah Sumunar; Luluul Jannah; Darlin Aulia
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
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.vol23.iss2.art4

Abstract

Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on tax avoidance only focus on CSR activities in general and do not analyze the role of CEO in decision making. Using panel datasets from 305 companies in Indonesia from 2013-2017 that obtained from Thomson Reuters, the results show that CEO overconfidence has a significant positive effect on tax avoidance, and education foundation weakens the positive effect of CEO overconfidence on tax avoidance. With the role of CEO overconfidence, companies will do tax avoidance because CEO overconfidence can use their strong policy preferences to make decisions.
Dissecting implementation musharakah in Islamic bank in Indonesia: a case study Inten Meutia; Mohamad Adam
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.art6

Abstract

This study aims to analyze whether musharakah financing applications implemented by Islamic banks in Indonesia have met the requirements of Sharia standards as stipulated in the National Sharia Council Fatwa (DSN) Number 8, Sharia Accounting Standard Number 106 and Financial Accounting Standards (FAS) Number 4. This research used a case study approach that analyzes the case of musharakah in one of Islamic banks. This study found the existence of Islam in practice deviated from the paradigm of profit sharing. Calculations for results on musharakah financing tend to determine the fixed amount in advance. The portion of profit sharing is determined largely by the amount of funds provided by the bank, not those set by PSAS Number 106 or FAS Number 4.
Rerangka konseptual pelaporan keuangan dalam perspektif Islam Zulkifli Zulkifli; Sulastiningsih Sulastiningsih
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

Tak mungkin dipungkiri bahwa akuntansi konvensional yang dikenal saat ini diilhami dan berkembang berdasarkan tata nilai yang ada dalam masyarakat barat. Oleh karena itu, tidak dapat disangkal bahwa rerangka konseptualnya yang notabene dipakai sebagai dasar pembuatan dan pengembangan standar akuntansi berpihak kepada kelompok kepentingan tertentu. Dapatkah lalu akuntansi semacam ini dipakai dalam dan oleh masyarakat yang berpegang pada ajaran Syariah?Tulisan ini mengajukan argumentasi bahwa Islam mempunyai nilai-nilai sendiri yang berbeda dibandingkan dengan nilai-nilai yang saat ini mendasari perkembangan dan pengembangan akuntansi konvensional. Oleh karena itu, perlu peninjauan kembali pemakaian akuntansi Barat secara apa adanya.
Pengaruh computer anexiety terhadap keahlian dosen dalam penggunaan komputer Nur Indriantoro
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 2 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the relationship between computer anxiety and skill in end-user computing. The study extends Harrison and Rainer (1992) and Rifa and Gudono (1999) to lecturer in her education. Data from 54 lecturers in private universities at Daerah Istimewa Yogyakarta area, supports the hypothesis thatcomputer anxiety effects negatively skill on end-user computing.

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