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INDONESIA
JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 18 No 2 (2020)" : 5 Documents clear
MANAJEMEN LABA, PERTUMBUHAN ASET, RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR RITEL DI INDONESIA Amrie Firmansyah; Enrico Adhanur Karyadi; Hany Sukma Setyaningtyas
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.20548

Abstract

This study aims to examine the effect of earnings management and company asset growth on stock returns. This research uses quantitative methods with panel data regression. This study's sample uses financial data for retail companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The research sample was selected based on the purposive sampling method of 40 observations. This study concludes that earnings management and asset growth have a positive effect on stock returns. This study shows that the company carries out earnings management for efficiency measures in meeting investor expectations. Also, the company's assets' growth is a positive signal for investors in making investment decisions.Keywords: asset growth, earnings management, firm size, stock return
PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK Linda Alfiatus Afifah; Susanti Susanti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.19577

Abstract

Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service quality, taxation esystem, and tax socialization on taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office. This type of research is quantitative research. The sampling technique in this study was calculated based on accidental sampling technique with a sample size of 40 respondents. The results of this study indicate that simultaneously and partially service quality, taxation e-system, and tax socialization have an effect the taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office.Keywords: Service Quality, Taxation E-System, Taxpayer Satisfaction, Tax Socialization
PENINGKATAN PENILAIAN RISIKO OLEH RISK-BASED INTERNAL AUDITING MELALUI AGILE AUDIT PLANNING PADA ERA NEW NORMAL Wicaksono Bagus Dewandaru; Ranti Widiastuti; Zahra Wanda
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.20164

Abstract

Every business organization is currently faced with various large-scale business risks caused by the COVID-19 pandemic and government policies that limit the company's business flow. The business flow from upstream to downstream is disrupted due to the pandemic that occurs and the transition during the new normal period which affects organizational performance, for example, MSMEs. The role of internal auditing is very necessary to ensure that operational performance continues to run effectively and optimally under the uncertainty of the new normal era. Accountants as internal auditors with the concept of risk-based internal auditing must respond and quickly mitigate various risks that may occur as an effort to assist management. The concept of agile portfolio management, namely agile audit planning, is considered relevant in this condition, agile approach is widely studied as a solution in improving internal audit performance. Agile audit planning is considered to be more flexible and effective than traditional audit procedures. This paper provides a solution in increasing risk assessment for internal auditors in the form of risk assessment to mitigate the risks in business uncertainty due to pandemics, which is implemented in local MSME with the aim of assisting in assessing business risks. This paper was prepared using a qualitative descriptive method, with secondary reference sources through literature review from related literature sources and primary by interview method. The result of this paper is an idea of the effectiveness of agile audit planning in assessing the risks obtained from comparative analysis with traditional audit procedures and analysis of the benefits of implementing agile audit planning in MSMEs. This paper will provide an overview of the advantages of implementing agile audit planning in the new normal.Keywords: Agile Audit Planning, Internal Audit, MSME, New Normal, Risk-Based Internal Auditing
KESIAPAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) Sunan Amilia; Dewi Ayu Puspita; Hendrawan Santosa Putra
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.19438

Abstract

The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.
ANALISIS KOMPARASI MANAJEMEN LABA, PROFITABILITAS, DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 A. Hajar Nur Fachmi; Dewi Ayu Puspita; Whedy Prasetyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.18495

Abstract

PSAK 69 is the accounting standard resulting from IFRS adoption related to agricultural activities that is effective as of January 1, 2018. This study aims to examine and analyze differences in earnings management, profitability, and value of firm before and after the implementation of PSAK 69. The population of this study is agricultural companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2018 period. The sample selection technique uses a purposive sampling method and the sample that meets the criteria is 17 companies with 34 observational data. The type of data in this study is secondary data. This type of research is quantitative research with a comparative approach. Hypothesis testing in this study using paired sample t-test. The results of this study indicate that there are differences in earnings management before and after the implementation of PSAK 69, while for profitability which is proxied by Return On Assets (ROA) and firm value there is no difference before and after the implementation of PSAK 69.Keywords: earnings management, profitability, PSAK 69, value of firm.

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