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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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Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi Doddy Setiawan; Bobby Kurniawan; Payamta Payamta
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.art2

Abstract

This research aims at examining the effect of perception of the use of electronic filling (e-filling) on taxpayers’ compliance. Further, the study investigate the role of intention to use as mediating variable on the relation between perception of e-filling and taxpayers’ compliance. Perception of the use of e-filling divide into: perceived usefulness and perceived ease of use. Sample of the study are individual taxpayer with taxpayer registration number. The study conducted at regency at Central Java Province consist of Surakarta, Boyolali, Sukoharjo, Klaten and Karanganyar. The sample of the study consists of 750 taxpayers. The study use SEM analysis to test the hypothesis. The result of the study show that that both perceived usefulness and perceived ease of use have positive effect on taxpayers’ compliance and intention to behave mediate the relationship between perceived usefulness and perceived ease of use on taxpayers’ compliance.
The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat Mohammad Fahmi Ikhwandha; Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art5

Abstract

This research aimed to expand the previous study by studying the role of two dimensions of trust concepts namely affective trust and cognitive trust. Particularly, this research aimed to analyze the influence of accountability and transparency toward affective and cognitive trust. Moreover, the purpose of this research was to test the influence of cognitive and affective trust toward the interest in paying zakat through zakat institution. The subject of this research was 100 muzakkis of BAZNAS (Badan Amil Zakat Nasional/National Board of Zakat) located in Special  Region of Yogyakarta and BAZNAS located in Yogyakarta City. The data analysis method used in this research was Partial Least Square. The result of this study implied that accountability positively affects affective and cognitive trust. Furthermore, the result of this study also implied that affective and cognitive trust positively affects the interest in paying zakat through zakat institution. In other hand, this research also found that transparency has no effect on cognitive and affective trust.
Implementasi Indonesia National Single Window (INSW): Suatu pendekatan Business Intelligence System (BIS) Muhammad Ibnu Fajar; Arief Rahman
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.art2

Abstract

This research aims to analyze the factors influencing the implementation of Indonesia National Single Window (INSW) in Directorate of Customs and Excise by Business Intelligence System (BIS) approach. The independent variables used in this study are management commitment and data quality. Meanwhile, the dependent variable includes the implementation of Indonesia National Single Window (INSW) by Business Intelligence System (BIS) approach. This study applies quantitative research method, field research survey method, and closed questionnaires. The sample in this study are 106 employees at the administrative section of executor function in Directorate of Customs and Excise Information at the Head Office of Directorate of Customs and Excise located in Jakarta, Indonesia. Data analysis employed in this study are multiple regression, pearson correlation, and coefficient of determination with SPSS Statistic 17.0. The result shows that management commitment and data quality variables had a significant positive influence toward the implementation of Indonesia National Single Window (INSW) in Directorate of Customs and Excise by Business Intelligence System (BIS) approach.  
Management audit: strategi dan perencanaan organisasi yang efektif Neni Meidawati
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 1 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Management audit merupakan suatu alat yang secara teratur dan sistematis dapat digunakan untuk menilai efisiensi dan efektivitas unit-unit dalam suatu organisasi. dengan memanfaatkan informasi yang dihasilkan management audit manajemen dapat melakukan evaluasi terhadap hasil operasionalnya. Hal ini sesuai dengan tujuan management audit berdasarkan ISO 10011, yaitu menentukan ketidaksesuaian, menentukan efektivitas sistem mutu, memberikan peluang untuk perbaikan sistem, memenuhi persyaratan peraturan, memudahkan registratsi atas sistem mutu, menilai pemasok dan memverifikasi sistem mutu perusahaan itu sendiri.
Distributed intelligent executive information system: pengaruhnya terhadap proses pembuatan keputusan eksekutif Payamta Payamta
Jurnal Akuntansi dan Auditing Indonesia Vol 2, No 1 (1998)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Arakel ini bertujuan untuk menjelaskan perkembangan computer based information system yang mendukung fungsi eksekutif dalam decision makingprocess. Semakin kompleks dan bergolaknya lingkungan bisnis sangat diperlukan adanya pembuatan keputusan yang semakin cepat. EIS membantu untuk mengenali masalah-masalah secara dini dan menentukan solusinya secara cepat. DIEIS merupakan pengembangan EIS dengan di dukung oleh perpaduan konsep Distributed Decision Making (DDM) dan Group Decision Support System (GDSS). EIS yang di dukung dengan Multiple Expert System (ES) yang heterogen dan Distributed Intelligent Processing (DIP), menjadi kemampuan DIEIS lebih inteligen untuk membantu mengatasi masalah-masalah yang kompleks. Adanya dukungan eksekutif dan terpenuhinya kebutuhannya merupakan faktor kesuksesan im-plementasi DIEIS, yaitu semakin meningkatkan kecepatan pada identifikasi masalah, pembuatan keputusan, dan perluasan dalam pembuatan keputusan.
Penentu transparansi pemerintah daerah: sebuah studi pada pemerintah daerah di Indonesia Muhtar Muhtar; Deni Ariyanto Putro; Sutaryo Sutaryo
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.art6

Abstract

We analysed transparency in 394 local government in Indonesia during 2012-2015 period using sociodemography, fiscal, institutional, and economy factors. Transparency is assessed from the result of transparency assessment on local government level from the Commission of Information for Indonesia (Komisi Informasi Indonesia). We use the ratio of elder and human development index as demographic factors; fiscal capacity and leverage as fiscal factors; ideology and the level of local government head vistory as institutional factors; and unemployment level and gross domestic product as economic factors. The data is analysed using panel data regressiong. The analysis result shows that the ratio of elder has negative effect on transparency, but the level of fiscal decentralization, leverage, ideology, unemployment, and economic activity has positive effect on local government transparency in Indonesia. Meanwhile, human resource development and the level of local government head victory have no effect on local government transparency. These results imply that local government needs to increase the level of fiscal decentralization and economic activity at the local government level, as well as reducing the number of unemployment to optimize the transparency in their local government. Future research should try using another transparency measurement such as transparency in local government website and using another factor such as local government environment.
Merger dan akuisisi berbagai permasalahan dan kemungkinan penyalahgunaannya Ataina Hudayati
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

Salah satu strategi untuk mengembangkan usaha yang saat ini sedang berkembangadalah melalui penggabungan usaha baik itu dalam bentuk merger maupun akuisisi. Pada pertengahan tahun ini, persoalan merger timbul kembali ketika pemerintah melalui Menteri Keuangan mengemukakan rencana merger bank BUMN, Bahkan Presiden Soebarto telah menyetujui rencana tersebut. Meskipun saat ini masih dalam taraf pembicaraan pada level staf, tetapi diharapkan rencana tersebut telah diselesaikan sebelum pergantian kabinet yang baru. Dengan pertimbangan bahwa kasus penggabungan usaha tersebut semakin banyak dilakukan, maka perlukah kiranya topik ini dibahas.
Struktur modal dan keberlangsungan lembaga keuangan mikro Indayani Indayani; Imam Ghozali
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.art1

Abstract

This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance, particularly regulated institutions. The investigation involved a panel of 322 samples of conventional banks (BPR) throughout Indonesia for the period 2012-2014. The sampling method was based on proportional samples in the provinces/ districts. This research uses SEM analysis tool with WarpPLS to test hypothesis. Methods of data analysis were done by evaluating the measurement model and structural model. The results showed the equity, profit, savings and lingkage affected sustainability in microfinance. Meanwhile, grants, deposits, subordinated loans and quasy had no effect on the sustainability of microfinance. The implications of the policy show that savings and lingkage can be maintained and enhanced because they have an impact on improving the sustainability of the BPR. This research can be a reference for developing research related to the capital structure of microfinance in the future.
Studi tentang indikasi unsur manajemen laba pada laporan keuangan perusahaan publik di Indonesia Surifah Surifah
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Terjadinya krisis ekonomi yang mulai pada pertengahan tahun 1997 sangat berpengaruh pada dunia usaha di Indonesia. Lebih dari 50% perusahaan publik mengalami kerugian (tercermin dari laporan keuangan tahunan) selama tahun 1997, 1998 dan 1999, dan sisanya masih dapat meraih keuntungan.Penelitian ini mengelompokkan sampel ke dalam dua kelompok perusahaan publik, yaitu: kelompok perusahaan yang mengalami kerugian berturut-turut selama 3 tahun tersebut dan kelompok perusahaan yang memperoleh keuntungan pada tahun dan jenis usaha yang sama. Penelitian terdiri dari 30 perusahaan rugi dan 30 perusahaan laba dengan 3 tahun pengamatan, sehingga total sampel berjumlah 180.
The factors that influence audit quality by earnings surprise benchmark Vina Aqmarina; Reni Yendrawati
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art3

Abstract

This study is aimed at analyzing the influence of audit tenure, auditor rotation and age of publication on audit quality. Audit quality is gauged by earnings surprise benchmark. The population in this study is all of manufacturing companies listed on the Indonesia Stock Exchange in the period 2014–2017. Purposive sampling method was employed in this research study to gain the research sample. Then the technique of logistic regression was employed for data analysis. The research findings reveal that audit tenure and auditor rotation have a positive effect on audit quality, while age of publication has a negative effect on audit quality. The implication of this study is that financial statements users should not only focus on high or low profits, but also assess the quality of the audited financial statement.

Page 20 of 41 | Total Record : 404

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