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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 223 Documents
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ANALISIS PENGARUH IMPLEMENTASI ERP TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN Sri Ayu Pracita; Noorlaily Soewarno; Isnalita Isnalita
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.7013

Abstract

This study aims to test empirically the effect of ERP implementation on profitability and corporate value. This analysis uses independent variable that is profitability and company value, and the dependent variable is ERP implementation. The sample used in this research is a manufacturing company listed on Indonesia Stock Exchange which has implemented ERP. Data collection is done by looking at the financial statements and annual report of manufacturing companies from 2010 to 2016. Research method using multiple regression method with panel data. The results of this study prove that the implementation of ERP has a significant positive effect on profitability by using Net Profit Margin, and ERP implementation also significantly influence the value of the company by using the value of the stock market. The conclusion of this research is that companies that have implemented ERP can have better performance than before implementing ERP. Keywords: ERP Implementation, Profitability, Corporate Value
ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT Bambang Budi Prasetyo; Dian Agustia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.8101

Abstract

The purpose of this research is to analyze the impact of the implementation plan of ISAK 16 by KAI, the other purpose of this research is to discuss what issues might be faced by KAI in the plan to implement ISAK 16. This type of research is qualitative research using descriptive research method. The study found that the implementation plan of ISAK 16 by KAI will have an impact on accounting problems, the problems that will be faced are the problems of revenue recognition to construction services, the decline in the value of intangible assets and the recognition of fixed assets. Based on the impact of the implementation plan of ISAK 16 by KAI, the recognition of revenues to construction services can be fiscal corrected, the decline in the value of intangible assets can be minimized by continuing to generate future cash flows from subsequent use of assets or other assets and ask for clarification and affirmation to Dewan Standar Akuntansi Keuangan (DSAK) on the issue of recognition of property and equipment. Keywords: Infrastructure, Concession Agreement, Light Rail Transit
DETERMINANT OF CAPITAL STRUCTURE ON MULTINATIONALITY COMPANY IN INDONESIA Elok Faiqoh Himmah; Sedianingsih Sedianingsih
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7252

Abstract

This study aims to examine the factors that affect the capital structure. This research use independent variable that is multinational, managerial ownership, tax uncertainty, while the control variable is effective tax rate, profit growth, return on asset, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2012-2016. The sample of this research is multinational company which means having subsidiaries outside Indonesia. Statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and uncertainty tax have no significant effect on capital structure. while for control variable, return on asset and firm size that have significant influence to capital structure. Keywords: capital structure, multinational company, multiple regression
INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR Ari Susanti; Mohamad Suyunus
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.8306

Abstract

This research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, effectiveness and efficiency of budget management. Institutionalization process according to Burns and Scapens (2000) institutional theory takes place through four stages: encoding, enacting, reproduction and institutionalisation. This research aimsto understand the process of institutionalization of performance-based budgeting in Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur. The method used in this research is qualitative method with exploratory case study approach and data collection was done through interview, observation and documentation.The results showed that the institutional position of Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur was in the reproduction stage. This is because the organization still using the old routine and habit although there have been a legal regulation in the form of guidelines issued since 2006. These conditions that causing some problems in the institutionalization of performance-based budgeting process has not run optimally. Keywords: Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur,Institutional Theory, Performance-based Budgeting
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fakhrana Oktaviarni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.8992

Abstract

This research aims to empirically examine the effects of profitability, liquidity, leverage, dividend regulation, and company size on company’s firm value. Population of this research are companies in real estate, property, and building construction sector that are listed on Bursa Efek Indonesia during 2014-2016. Sample is determined by purposive sampling method which result in twenty-two companies involved in this research. Type of data used in this research is secondary data that was accessed through www.idx.co.id. Method of analysis in this research is multiple regression analysis. Result of this research shows that profitability ratio measured by Return on Assets, liquidity measured by Current Ratio, dividend regulation represented by Dividend Payout Ratio, and company size measured by natural logarithm of total assets affect company’s firm value, while leverage measured by Debt to Equity Ratio does not have effect on company’s firm value. Keywords: firm values, profitability, liquidity, leverage, dividend regulaton, company's size
ANALISIS PENGARUH PENGUNGKAPAN, TRANSAKSI DAN SALDO PIHAK BERELASI TERHADAP HARGA SAHAM SEKTOR KEUANGAN DI BEI Dwi Septilestari; Bunga Maharani; Aisa Tri Agustini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.8308

Abstract

Statement of Financial Accounting Standards No. 7 describes the disclosure related party which is considered by the investor for being able to show how much the transaction is and which side the company has a related relationship. The purpose of this study is to examine the effect of disclosure, transactions and balances of related parties to the increase of stock price. The data in this research used secondary data obtained from the official website of the Indonesia Stock Exchange listed in 2014-2016 and included in the financial sector companies. The sampling technique used purposive sampling method. The method used in this research through multiple linear regression analysis method, by doing classical assumption test and hypothesis testing so that later get the result of research conclusion. This study performs simultaneous testing between independent variables to the dependent variable. The result of the research shows that: (1) The disclosure of related parties is not proven able to raise the stock price of financial sector companies in 2014-2016 period, (2) Disclosure of related party transactions and balances is not proven able to raise the stock price of financial sector companies in 2014-2016 period. Keywords: Stock Price, Related Party Disclosure, Transaction Disclosure and Balance, PSAK 07
PENGARUH KOMPENSASI KOMISARIS DAN DIREKSI TERHADAP LABA PERUSAHAAN, DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI Mochamad - Muslih
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.9796

Abstract

The purpose of this research is to study the impact of commissioners’ compensation and directors’ compensation on firm profit, with corporate governance as moderating variable. This research used quantitative method. Secondary data were used for this research. As many as 47 companies listed in Indonesia Stock Exchange and classified as LQ-45 were sampled for this research. The result showed that commissioner compensation and director compensation has no significant impact on firm profit and CG moderation to commissioners and directors compensation were also not significant. The effect of firm size to firm profit was also not significant. Key words: commisioners compensation , directors compensation, profit, corporate governance.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA Desy Ismah Anggraini; Wiwiek Dianawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7624

Abstract

This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis. Keywords : restatement, boards of directors, independent commissioners, audit committee meetings
PENERAPAN GRI-G4 SEBAGAI PEDOMAN BAKU SISTEM PELAPORAN BERKELANJUTAN BAGI PERUSAHAAN DI INDONESIA Silvana Faiqoh; Mohammad Iqbal As'ad Mauludy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.7260

Abstract

The discussion is aimed at reviewing the seriousness of the company, especially in allocating, reporting, and disclose the costs that associated with activities that cause the decrease of the environmental function that on a certain point, it will result in damage to the ecosystem environment. Understanding the company in maintaining the balance of the environment i.e. related application of green accounting. The company’s accountability was aimed for the stakeholders, so they need a standard to show that the company is serious in making the application of responsibility towards society and the environment. This research is a descriptive qualitative methods research. The results obtained as an attempt of creating the company's seriousness in maintaining environmental sustainability despite increased profits for the company i.e. the need for standard setting the right business sustainability reporting, with financial and non financial parameters, where through the new standards so that the nature of the disclosure of environmental cost will become mandatory, and has deleted the voluntary disclosure. The second step i.e. obligate the company in making appropriate sustainability reporting framework that applies according to which hinted at the standard, in this case refers to the Global Reporting Initiative (GRI)-G4.
PENGARUH COMPUTER ANXIETYTERHADAP KEAHLIAN KARYAWAN DALAM MENGGUNAKAN KOMPUTER Arlin Effendy; Mi Mitha Dwi Restuti­
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 2 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i2.1228

Abstract

Computer application technology is used by the company to supported the company’s daily operation, to got efficiency and effectiveness on the operation, and to got profit in long term. For some people, they had an anxiety with the growth of the computer’s technology. The purpose of this study was to find the empirical evidence, whether computer anxiety had an effect on computer proficiency or not. Computer anxiety is tendency of someone when she/he got a problem, anxious or afraid in using computer technology. This study used Computer Anxiety Rating Scale (CARS) wich developed by Heissen et. al and Computer Self-Efficacy Scale (CSE)that developed by Murphy et. al. The data findings indicated that computer anxiety had negatif correlation with computer proficiency. It meant that if the employee had computer anxiety, his/her computer proficiency is indicated as low. This finding was consistent with the similar research conducted by Sudaryono and Astuti (2005). Keywords: computer anxiety, computer proficiency

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