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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 397 Documents
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Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System: Suatu Studi di Bangkalan Tarjo Tarjo; Indra Kusumawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to investigate the implementation of self assessment system. The data collected from 56 personal taxpayers in Bangkalan. The results indicate that self assessment system has not been implementation well. For example the taxpayer did not count tax return themselves. The taxpayers do not report because of their self awareness, rather because of the penalty.The tax officers has not been implemented the self assessment system well either, besides controlling function is conducted exaggeratedly. Although the service functions, in reality, taxpayers do not calculate their tax by themselves, but the tax officers do.Key words: taxpayers, fiskus, self assessment system.
Pengaruh profitabilitas, leverage, growth, dan free cash flow terhadap dividend payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening Muhammad Akhyar Adnan; Barbara Gunawan; Ratri Candrasari
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014)
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.vol18.iss2.art1

Abstract

Penelitian ini bertujuan untuk menganalisis profitability, leverage, growth, dan free cash flow terhadap dividen payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening. Subjek penelitian ini adalah perusahaan yang dirangking oleh Indonesian Institute for Corporate Governance (IICG) tahun 2006-2011 yang mempublikasikan laporan keuangan di 31 Desember. Sampel penelitian ini adalah 81 perusahaan yang dipilih dengan purposive sampling method. Alat analisis adalah simple regression dan path analysis. Penelitian ini menemukan hanya tiga hipotesis yang diterima, hipotesis lainnya ditolak. Penelitian ini menyimpulkan bahwa profitability tidak berpengaruh terhadap dividend payout ratio, leverage berpengaruh negatif terhadap dividen payout ratio, growth berpengaruh negatif terhadap dividend payment ratio, free cash flow berpengaruh positif terhadap dividend payout ratio, tidak ada pengaruh positif probitability terhadap corporate governance, leverage positif mempengaruhi corporate governance, growth tidak berpengaruh positif terhadap corporate governance, free cash flow tidak berpengaruh terhadap corporate governance, corporate governance tidak berpengaruh terhadap dividend payout ratio, dan corporate governance diterima untuk ditambahkan dalam model sebagai variabel intervening.Kata kunci: dividend payout ratio (DPR), profitability (ROA), leverage (DER), growth (GROWTH), free cash flow (FCF), Corporate Governance (CG)
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
Perspektif fraud diamond theory dalam menjelaskan earnings management non-gaap pada perusahaan terpublikasi di Indonesia Bese Nur Amaliah; Yeni Januarsi; Ewing Yufisa Ibrani
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 1 (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.iss1.art5

Abstract

Penelitian ini bertujuan untuk menyelidiki faktor-faktor penyebab manajemen laba non GAAP berdasarkan Fraud Diamond Theory (FDT). FDT merupakan teori yang banyak dipakai dalam bidang audit untuk menjelaskan faktor-faktor penyebab terjadinya kecurangan dalam perusahaan. Dengan menggunakan indikator-indikator FDT, yaitu tekanan, kesempatan, rasionalisasi dan kemampuan, penelitian ini menyelidiki 42 perusahaan bidang selain bank dan keuangan selama kurun waktu 2010 sampai dengan 2013. Sebagai hasil dari analisis regresi logistik, peneliti menemukan bahwa kesempatan dan kemampuan menjadi faktor penyebab terjadinya manajemen laba non-GAAP. Namun sebaliknya, tekanan dan rasionalisasi mempunyai hasil yang berbeda. Temuan-temuan dalam penelitian ini menunjukkan bahwa di Indonesia, faktor kesempatan dan kemampuan perlu mendapat perhatian lebih dari pembuat regulasi untuk mengurangi terjadinya manajemen laba non-GAAP.
Dupont Analysis of An Information Technology Enabled Competitive Advantage Yuni Nustini
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The transformation of business caused by e-business and e-commerce applications of the internet and related technologies demonstrates that information systems and information technologies are essential ingredients for business survival and success. The most often cited benefit of IT are integrating business process, increasing efficiency, sales, productivity, and competitiveness. This study is designed for determining where managers considering investment in information technology (IT) projects and users of financial statements can expect competitive advantage through an IT-enabled strategy to shown up in accounting performance measures. Thus it places a major emphasis on examining whether firms enjoying competitive advantage from IT is differ significantly from those who gain competitive advantage from other factors. Return on Assets (ROA) decomposition (DuPont Analysis) allows financial statement users to examine what is the difference between companies who gain competitive advantage shown up in accounting performance measures. From the hypothesis tested, we found that high IT-capable firms were not significantly different from their direct competitor on a number of accounting performance measure. Key words: Information technology, Competitive advantage DuPont analysis, Return on assets.
Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website Irwan Taufiq Ritonga; Syamsul Syahrir
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art4

Abstract

This study aims to measure the transparency of local financial management in Indonesia by focusing on three main stages (aspects) of local financial management, namely the aspects of planning, implementation, and reporting and accountability of the budget. In addition, this study also aimed to cover up the limitations of previous studies that measure the transparency of local financial management. This research was conducted in 34 provincial governments in Indonesia. The data used is the local financial management of the fiscal year 2016. Observations and data collection commenced on November 1 to 31, 2016 for the first period and the second period began in 1-10 January 2017. The second period carried out to check the availability of the data on the provincial government's official website. Based on observations, it was found that the average level of local transparency management is still very small (low), which is equal to 16.84%. The highest-ranking provincial government is a Provincial Government of Central Java with an index of 50% and the lowest is the Provincial Government of Southeast Sulawesi, Provincial Government of West Sulawesi, Provincial Government of North Maluku, and Provincial Government of West Papua with the index transparency of local financial management respectively of 3.45%.
Elaborasi Reformasi Akuntansi Sektor Publik : Telaah Kritis terhadap Upaya Aktualisasi Kebutuhan Sistem Akuntansi Keuangan Pemerintah Daerah Mardiasmo Mardiasmo
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

 Good governance and public sector accounting have a great correlation, where public sector accounting acts as a tool to elaborate good governance to a more realistic level. The elaboration in question can be achieved through management accounting, financial accounting, and public sector audit.At the moment, the applied local government autonomy and fiscal decentralisation give local government the opportunity to freely develop its local government financial management system. One way is to build a new local government financial accounting system. Because of this, a renewal in the old guidelines (Manual Administrasi Keuangan Daerah) is needed, since there are parts of it that is not in conjunction with the new law, especially those in line with the structure and process of budget, recording system, and local government financial report. Therefore, a local government financial accounting system with a new paradigm that enables the application of budgetary accounting shifts from single entry to double entry, and more comprehensive local government financial report can be achieved. Thus, the renewal will enhance local government’s accountability. Keywords: core business, performance measurement, good governance, financial report, local government financial accounting system and accountability.
Studi Fenomenologis: Menguak Partisipasi Masyarakat Dalam Proses Penyusunan APBD Sopanah Sopanah
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The main aim of this research is to describe the phenomenon of society participation on local government budgeting process at Malang City. Hence, this research is developed based on interpretive paradigm. The approach and technique of phenomenology analysis is used to explore comprehensive meaning of participation phenomenon on local government budgeting process. The result of the research on the phenomenon of society participation on local government budgeting process shows that it is in accordance to the mechanism arranged in the Act No 25 2004. Other result shows that the phenomenon of society participation on local government budgeting process is still Utopic because of limited socialization to the public so that only certain parties could access information and propose program. Meanwhile, when the mechanism of Musrenbangkot is desisted, there will be problem in local government budgeting process which will lead also to politics problem.Keywords: Participation, local government budgeting process, phenomenology
Pengaruh Kualitas Audit dan Auditor Baru serta Pengalaman Bagian Akuntansi terhadap Kepuasan dan Loyalitas Klien Sugeng Pamudji
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objectives of this study are to prove and analyze four hypothesis proposed; the influence of audit quality on client satisfaction, the influence of controller experience on client satisfaction, the influence of new auditor on client satisfaction, and the influence of client satisfaction on client loyalty.360 companies listed in Jakarta Stock Exchange in 2005 were asked to participate in the study but only 65 questionnaires were collected. The primary targets for data collection were: controller, internal auditor, and audit committee. Purposive sampling Technical is used in data collection and the data was analyzed using SEM (Structural Equation Modelling) supported with AMOS Software.The results explained the relationship between audit quality, new auditor, controller experience, client satisfaction, and client loyalty.  Based on the data analysis, two hypotheses are accepted and two hypotheses are rejected. Audit quality has significant influence on client satisfaction. Client satisfaction has significant influence on client loyalty. However, new auditor (auditor change) and experience of controller has no significant influence on client satisfaction. There are several limitations of the study: minimum sample in maximum likelihood estimation (100) and the dimensions of New Auditor variable and controller experience that need to be extended.Keywords:    audit quality, new auditor, controller’s experience, client satisfaction, and client loyalty
MODEL MORAL DAN KEPATUHAN PERPAJAKAN: WAJIB PAJAK ORANG PRIBADI Nur Cahyonowati
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

Penelitian ini bertujuan untuk menguji tingkat kepatuhan pajak wajib pajak orang pribadi dan faktor-faktor yang mempengaruhinya. Penelitian ini terdorong oleh kondisi perpajakan Indonesia saat ini dibandingkan dengan negara-negara ASEAN lainnya. Indonesia memiliki penerimaan pajak, tax ratio dan tax coverage ratio yang relatif rendah dibanding negara ASEAN lainnya. Upaya peningkatan penerimaan pajak telah ditempuh pemerintah melalui program kampanye pajak namun keampuhan program tersebut belum diuji secara empiris. Penelitian ini memandang bahwa pemerintah perlu mempertimbangkan teori-teori keperilakuan dalam rangka menyusun kebijakan pajak untuk wajib pajak orang pribadi. Penelitian ini melakukan survei lapangan terhadap 232 wajib pajak orang pribadi di kota Semarang. Variabel moral pajak diprediksi dengan variabel kemasyarakatan dan variabel ekonomi. Tingkat moral pajak diprediksi akan mempengaruhi tingkat kepatuhan pajak. Penelitian ini menemukan bahwa tingkat moral wajib pajak di Indonesia belum tumbuh dari motivasi intrinsik individu melainkan paksaan dari faktor eksternal yaitu oleh besarnya denda pajak. Semakin besar denda pajak maka akan mengurangi motivasi intrinsik seseorang untuk membayar pajak, namun demikian wajib pajak tetap termotivasi untuk membayar pajak karena merasa berat untuk membayar denda pajak. Tingkat moral pajak menentukan tingkat kepatuhan seseorang terhadap peraturan perpajakan. Faktor kepercayaan terhadap sistem hukum dan perpajakan berperan penting untuk meningkatkan moral perpajakan. Hasil penelitian ini menunjukkan bahwa kepatuhan wajib pajak di Indonesia adalah kepatuhan yang dipaksakan yang disebabkan oleh adanya kemungkinan pemeriksaan pajak dan ancaman denda yang tinggi dan belum pada tahap kepatuhan perpajakan secara sukarela.Kata kunci: moral pajak, kepatuhan pajak, wajib pajak orang pribadi, variabel kemasyarakatan, deterrence variable.

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