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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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Penilaian Asset dalam Akuntansi Syari’ah Muhammad Muhammad
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

This article aims to discuss the conceptual development of the asset assessment on Syari’ah accounting. From the perspectives of postulates, assumptions and principles, the conventional and Syari’ah accounting are totally different, including in the area of the system and technique of asset valuation. The value assessment of asset in Syari’ah accounting relies on the size of the asset. The valuation techniques of asset such as discount factor, time value of money seems inaccurate measures of asset. The concept of current cash equivalent may fit for the asset valuation in Syar’iah accounting.Keyword: zakat, concervatism, discout factor, time value of money; current cash equivalent
Strategi bisnis, leverage keuangan dan kinerja perusahaan Krismiaji Krismiaji
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.art4

Abstract

This paper is an empirical research investigating the impact of business strategy toward causality relationship between corporate leverage and its financial performance. Sample used in this study are 645 manufacture company listed in Indonesia Stock Exchange (IDX) during period of 2010 – 2014. Company’s performance is measured by Market to Book Value ratio, leverage is measured by dividing total debt to total assets, and competitive strategy is measured by dummy variable, where 1 is for company adopted product differentiation strategy and 0 is for those adopted cost leadership strategy. This research found negative impact of leverage toward financial performance and the impact is more severe for company adopted product differentiation strategy. The result of this research is expected to help explaining why the previous studies investigated direct relationship between leverage and performance tend to be not consistent and contradictive. 
Perumusan Konsep Entitas Akuntansi Islam Jaka Isgiyarta
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

Business entity is a fundamental concept in developing financial reporting. Defi¬nition of element financial reporting, relationships among element financial reporting, relationship between firm and the owners is developed base on business entity concept. Conventional accounting is developed in capitalistic culture environment. Owner is as centre of firm. In other way, Islamic cultural is different with capitalistic culture. In Islamic business, society is centre of business, business for the society, the owner should not be centre of business. Business must be self reliant, it can do anything as person. So, Islamic accounting business entity must different with conventional accounting business entity. Keyword: Islamic accounting, conventional accounting, and business entity concept.
Management accounting education a challenge in facing the 21st century Mas'ud Machfoedz
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

Since the beginnig of 1980s, business have been challenged by some problems, such as the keener competition and world-wide competition. The major cause of those problems is the changing business paradigm from producer-driven to customer-driven. Advanced technology that has replaced the traditional and manual technology has accelerated the companies to change their business style. Accordingly, accounting education should respond to the change of business paradigm by improving its curriculum to be in line with the new paradigm. For the same reason, the Accounting Education Curriculum Committee (AECC) in the USA has changed its curriculum by including three major components in their courses : skill, character, and knowledge. Unfortunately, in Indonesia, changes in the curriculum as a response to this new paradigm is relatively slow compared to those in developed countries. This is due to die concentration of its accounting education which would rather produce management accountants than public accountants. Data from study show that the increase in the number of management accountants is faster than that of public accountants. This condition should be anticipated by betterment of management accounting education.
Pengaruh Informasi Fundamental dan Kebijakan Moneter Terhadap Earnings dan Prediksi Earnings Sri Anik
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji implikasi pengaruh informasi fundamental (informasi akuntasi dan pasar) dan kebijakan moneter terhadap prediksi earnings dan future earnings pada perusahaan manufaktur yang telah ‘go public’. Variabel-variabel yang diuji dalam penelitian ini adalah informasi fundamental (informasi akuntansi yang diukur dengan LINV, IAR, LGM dan informasi pasar yang diukur dengan LDY), kebijakan moneter yang diukur dengan DEC, DECO, DINF, earnings (CHGPEPS) dan prediksi earnings (FCHGPEPS). Sampel pada penelitian adalah perusahaan manufaktur yang telah go public selama tahun 1995-2004 yang berjumlah 36 perusahaan manufaktur. Metode analisis yang digunakan adalah tes regresi variabelintervening .Berdasarkan hasil penelitian, tes regresi variabel intervening hanya variable DEC (yang merupakan salah satu indikator dalam kebijakan moneter) yang berpengaruh secara langsung maupun tidak langsung terhadap prediksi earnings. Nilai beta terstandar dari variabel DEC adalah sebesar 0,577 yang berarti bahwa DEC (tingkat suku bunga) berpengaruh terhadap CHGPEPS. DEC sebagai variabel dummy merupakan earnings perusahaan manufaktur jika Bank Indonesia menurunkan bunga sebelum tahun pertama earnings hingga earnings tahun lalu sebesar lebih dari 57,7 % peningkatan suku bunga sebelum earnings pada tahun pertama. Informasi fundamental merupakan informasi akuntansi dan informasi pasar yang mempengaruhi earnings namun tidak bersifat signifikan. Hasil uji statistik menunjukkan bahwa hanya H2 yang berpengaruh pada kebijakan moneter terhadap earnings yang diperoleh.     Kata kunci: earnings, prediksi earnings, informasi fundamental, kebijakan moneter
Kaitan riset akuntansi dengan pengajaran dan praktik: pendekatan teori positif Arif Budiarto
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

There has been a fundamental change in accounting ought to be done to positive or descriptive theories of why it is done as it is. Several years ago, accounting students learned normative theories of accounting but today, analogical reasoning is not the only way to make an accounting policy recommendation. The study of descriptive theories and extent rules will prepare students to evaluate alternatives in the face of inevitable change in the social, economic, and political environment. I believe that there has been a fundamental change in accounting research and education which has an influence on the reason for changing current practices. This paper presents the change in the form of "accounting theory." Specifically, the shift from normative theories to pisitive theories.
WOMEN‘S [INDONESIA] EXPERIENCES IN THE PUBLIC ACCOUNTING PROFESSION: WHY THEY AVOID? ASL Lindawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis masalah tentang kemungkinan hambatan yang dihadapi oleh para perempuan di Indonesia yang memiliki prestasi yang tinggi dalam pendidikan akuntansinya yang ternyata mengalami kegagalan dalam memimpin di dalam karir akuntan publik yang lebih tinggi levelnya. Penelitian ini memberikan gambaran yan buruk mengenai isu gender, keberagaman, dan diluar isu perempuan. Isu-isu tentang profesi telah dibahas oleh para sarjana Barat dan telah terbukti menjadi topik yang signifikan dalam industri dan masyarakat modern. Penelitian ini telah memberikan asumsi-asumsi dan konsep-konsep yang membentuk dasar untuk memahami pengalaman perempuan di negara berkembang yang mengambil karir dalam profesi. Penelitian menunjukkan kesamaan jelas antara negara-negara Barat dan berkembang, dan mengajak kita untuk bertanya mengapa perempuan terpinggirkan dan dikeluarkan dari profesi atau pekerjaan profesional seperti akuntan publik, dan bagaimana komunitas atau masyarakat mengakui status dan posisi perempuan yang memilih karir profesional daripada pekerjaan rumah tangga atau ibu rumah tangga. Implementasi metodologi yang digunakan dalam penelitian ini mencerminkan fokus, subyektivis ideografis pada konteks budaya yang intrinsik dengan metode realitas dan kualitatif. Oleh karena itu, penelitian ini mengusulkan suatu pendekatan etnografi untuk studi sosio-budaya dan kekuasaan Negara sebagai metode yang tepat untuk penelitian ini. Kata Kunci: perempuan Indonesia, profesi akuntansi,sosio-kultural, intervensi pemerintah, habatan lokal
PENGARUH KUALITAS PENGUNGKAPAN INFORMASI TERHADAP HUBUNGAN ANTARA PENERAPAN CORPORATE GOVERNANCE DENGAN KINERJA PERUSAHAAN DI BURSA EFEK JAKARTA Erna Hidayah
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

        Good corporate governance is a principle that guide and control companies to achieve balance between companies' strength and authority in reporting to shareholders and stakeholders. Companies that have applied corporate governance and have better disclosure quality, will be more trustworthy to creditors and investors and therefore their share are more liquid and share price will be increased. Overall, the market performance will be better.        This research will try to prove whether application of good corporate governance will influence the market performance, and whether information disclosure quality is the moderating variable for those two variables.        The disclosure quality is measured by using compulsory disclosure index and information reporting punctuality. Meanwhile, corporate governance application is measured by using CGPI value of IICG survey results, and companies' performance is measured by using Tobin's Q value. Statistical method used in this research is linear regression and interaction test. Research sample is companies listed in Jakarta Stock Exchange and participated in the survey done by IICG in 2001-2004.        Based on the hypotheses test, it can be concluded that the companies’ market performance is not affected by Corporate Governance application. Moreover, it can be proved that compulsory disclosure index and information reporting punctuality are not the moderating variable that can influence the relationship between corporate governance application and the companies’ performance.        This demonstrates that Indonesian market has not paid much attention to the application of corporate governance, or, there is a possibility that the market’s respond to the information of corporate governance application does not happen instantly or in short term (next 1 year), but it takes longer time and more information on corporate governance application in several years.Key words: corporate governance, compulsory disclosure index, information reporting punctuality, Tobin’s Q value
Metafora zakat dan shari’ah enterprise theory sebagai konsep dasar dalam membentuk akuntansi syari’ah Iwan Setya Triyuwono
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

Wacana akuntansi syari’ah termasuk masih infant.  Konsep-konsep filosofis dalam konteks bisnis, ekonomi, etika, masyarakat, dan agama telah dibicarakan.  Namun, untuk pengembangan yang lebih konkrit diperlukan derivasi dari konsep-konsep tersebut di atas.  Untuk itu, makalah ini bertujuan untuk mendiskusikan konsep metafora zakat dan shari’ah enterprise theory yang merupakan bentuk lebih konkrit dari konsep filosofis akuntansi syari’ah.Dengan pendekatan deskripsi-kualitatif-normatif, makalah ini mencoba memformulasikan konsep shari’ah enterprise theory.  Konsep ini diturunkan dari konsep filosofis “metafora amanah” yang kemudian diturunkan lagi menjadi “metafora zakat.”Dari hasil analisis dapat diformulasikan bahwa shari’ah enterprise theory berorientasi pada pemberian informasi pada stakeholders dan natural environment sebagai wujud pertanggungjawaban pada Tuhan, manusia, dan lingkungan alam.  Stakeholders di sini dibedakan dua golongan, yaitu: direct stakeholders yang memberikan kontribusi langsung pada perusahaan (seperti: pemegang saham, manajemen, karyawan, kreditor, dan lain-lainnya) dan indirect stakeholders yang tidak memberikan kontribusi pada perusahaan (seperti: fakir, miskin, dan lain-lainnya).
HUBUNGAN EKUILIBRIUM JANGKA PANJANG ANTARA VARIABEL EKONOMI MAKRO DAN RETURN SAHAM Atika Jauharia Hatta
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menginvestigasi hubungan antara variabel makroekonomi dan return saham di Indonesia. Sampel terdiri dari 58 observasi dari data Bursa Efek Indonesia pada tahun 1990 hingga 2004. Penggunaan data tersebut dikarenakan pada tahun 1997 di Indonesia terdapat structural break pada data yang disebabkan oleh krisis ekonomi. Kontribusi dari penelitian ini adalah penggunaan pengujian akar unit Zivot-Andrews untuk mengakomodasi data structural break tersebut. Hasil analisis regresi yang dilakukan dengan menggunakan EngleGranger dan Gregory-Hansen untuk pengujian kointegrasi menunjukkan bahwa hanya variabel output dan nilai tukar yang mempengaruhi keseimbangan hubungan jangka panjang return saham. Hasil yang konsisten juga ditunjukkan oleh model koreksi kesalahan. Kata kunci: keseimbangan jangka panjang, return saham, variabel makroekonomi, kointegrasi, error correction model.

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