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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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PENGARUH TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT Jurica Lucyanda; Ditya Anggriawan
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1236

Abstract

This study aims to examine the effect of the over price d stock prices, the company's financial performance and liquidity of stock trading on the company's decision to doa stock split and its impact on corporate value. In this study the level of over price dstock prices measured by the Price Earnings Ratio and Price to Book Value,the company's financial performance is measured by Return on Assets and Earnings Per Share,liquidity of stock trading volume is measured by the Trading Activity and firm value will be measured by the earnings and Tobin's q. Analysis tools will be used in this study are the logistic regression and two independent sample t-test. This study used a sample a mounted to 31 go public companies that do the stock-split and 31 go public companies who do not do stock splits during the period 2003-2009. Based on the results of testing, found that the level of over price dstock prices as measured by the ratio of Price to Book Value affect the company's decision to do stock splits and stock trading liquidity which measured by Trading Volume Activity also affects the company's decision to doa stock split. But this study failed to show any differences between the values of the companies that do the stock-split with the companies that do not do stock splits. Key words: price earnings ratio, price to book value,earnings per share,return on assets, trading volume activity, earnings, tobins'q
PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA Danny Wibowo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 1 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i1.1260

Abstract

The purpose of this study to identify and obtain evidence about the influence perkpita income, economic growth rate, economic structure, and the tax rate of the tax ratio in the OECD countries and Indonesia. Type of research is the use of quantitative data, the research is based on the measurement results in the form of numerical data. Sources used in research is secondary data. Methods of data collection in this study is to collect data by the method of documentation. The sampling technique used in this study was purposive sampling, the sampling technique with specific considerations. Because of the limitations of the data of the whole country, then the sample is taken the countries belonging to the OECD, including Indonesia. Based on statistical tests were performed, the results obtained are in the classical assumption test it can be concluded that the regression model has qualified the assumptions of normality, free from the problem of multicollinearity, heteroscedasticity, auto correlation. The overall effect of independent variables on the dependent variable is affected by 49.8%. Based on partial test or t test, indicated that of the four independent variables only the economic structure that significantly affect the tax ratio. Keywords: income capita, economic growth rate, economic structure, tax rate, tax ratio
PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI Khusnul Fu'ad
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 13 No 2 (2015)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v13i2.1885

Abstract

The current business environment changes rapidly. The company must have a reliable internal control system in order to survive and highly competitiveness. This paper discusses about the important role of internal control in Accounting Information Systems. The study of literature is used in this paper. The author presents five old papers as an object of  it.The author finds six important role of Internal Control System. The first is giving a great influenced on Accounting Information Systems which is computer-based, Internal Control Systems can prevent excessive resources within the company, Creating accountability of the financial reports, increasing the credibility and quality to the company, the management becomes easy to make the decision, and preventing the fraud. Accounting Information Systems which is computer based can’t do well without controlling from the management Keywords:Accounting Information System, Internal Control, The Important Role
KESUKSESAN DAN KEGAGALAN IMPLEMENTASI SISTEM ERP: APAKAH KESALAHAN PERANTI LUNAK? Wahyu Agus Winarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 1 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i1.1221

Abstract

Enterprise Resource Planning (ERP) are information systems that destined for firm manufacturing and also service that gets role to integrate and automates business process that is engaged operation aspect, production, and distribution at firm. ERP systems is a packaged business software system that enables a company to manage the efficient and effective use of resources and providing a total integrated solution for the organization's information-processing needs. But, ERP systems success own is not easily to be reached, because ERP software is not something that while is assembled/ implementation gets to walk success by itself. In this article tries to identify critical success factors (CSFs) ERP implementation. There are 14 CSFs and 10 failure factors that shall be regarded in the ERP Implementation. Keywords: ERP; ERP Implementation; critical success factors.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM TERHADAPBELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2004-2007 Andriana Andriana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1245

Abstract

This research intends to empirically test the direct effect between Regional Real/Own Revenue (PAD) and General Allocation Fund (DAU) towards Capital Expenses at the Regency/Municipality of Central Java Province. Sample in this research is overall Regencies and Municipalities located in Central Java from the year of 2004 to 2007. The sample used based on the Regional Revenue and Expense Budget (APBD) of regency/municipality regional government that had been used the new format that is Law of the Internal Affairs Minister Decree No. 29 year 2002. Data analyzed by using multiple regressions technique with analysis path model and e-views. Based on the research result using multiple regressions, gained the first Hypothesis result that is Regional Real/Own Revenue negatively affects Capital Expenses. Second Hypothesis shows that General Allocation Fund positively affects Capital Expenses. Keyword: Regional Real/Own Revenue (PAD), General Allocation Fund (DAU), Capital Expenses.
ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN Yulinartati Yulinartati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1253

Abstract

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity
PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) Indah Purnamawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 1 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i1.1261

Abstract

The substance of financial system is to find reasonable solution for existing practical problems. Both of these vehicles, sukuk and conventional bonds, attempt to mobilize the fund from surplus spending unit to shortage spending units.Sukuk investment is often regard as identical with conventional bond. There are fundamental differences between the two.In the conventional bond the underlying asset is money (debt) and in the sukuk the underlying assets is indeed an assets. The two solutions are clearly not identical;the fundamental diference in their structure has great religious difference .The conventional bond are based on debt instrument while Sukuk financing based on equity method. Keywords: Sukuk. Conventional Bond, AAIOFI
PERANCANGAN APLIKASI PENENTUAN HARGA POKOK PRODUKSI PRODUK TURUNAN TAPE SINGKONG DALAM USAHA MENCAPAI HARGA KOMPETITIF Hendrawan Santosa Putra; Wahyu Agus Winarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 12 No 2 (2014)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v12i2.1408

Abstract

Pada umumnya, pengusaha tape dan produk turunannya belum mampu untuk mengukur secara akurat biaya-biaya dalam proses produksi. Akibatnya, mereka kehilangan informasi yang berguna bagi pengambilan keputusan strategis terutama untuk penentuan harga jual. Pengusaha yang masih menggunakan perhitungan kasar atau tradisional, akan mengalami kesulitan dalam memasuki lingkungan industri dengan tingkat persaingan yang tinggi. Di lain sisi, pengusaha juga akan mengalami kesulitan dalam mengetahui komponen-komponen dalam biaya produksinya yang dapat ditekan atau dihilangkan untuk mencapai proses produksi yang ekonomis dan efisien. Tujuan penelitian ini adalah merancang sebuah aplikasi yang dapat digunakan untuk melakukakan perhitungan harga pokok produksi yang aplikatif dan sederhana bagi para pengusaha produk turunan tape. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode deskrptif interpretatif. Penelitian ini mendeskripsikan gambaran proses produksi kemudian menginterpretasikan model harga pokok produksi dan mengembangkan perangkat lunak untuk model tersebut. Hasil penelitian ini diharapkan dapat menjadi solusi alternatif khususnya  bagi pengusaha dalam menyelesaikan perhitungan harga pokok produksi secara efektif  dan  efisien dengan menggunakan aplikasi berbasis Microsoft Excel Macro.  Kesimpulan dari  penelitian  adalah  jika  pengusaha telah  menggunakan  aplikasi  ini, maka mereka dapat meminimalisir kesalahan dan proses penentuan biaya produksi sampai dengan penentuan harga jual yang kompetitif dengan lebih cepat dan akurat. Kata kunci : Aplikasi, Harga Pokok Produksi, Harga Kompetitif, Microsoft Excel Macro.
EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA Edy Nasrudin
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 13 No 2 (2015)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v13i2.1878

Abstract

Information Systems and Management of State Assets (SIMAK-BMN) is a series of data collection procedures of state property were obtained from the state budget funds to a government entity (satuan kerja) to be processed into information administration of state assets in the balance sheet in Financial Report. This system can meet the managerial and accountability at once. In practice, this system has been formulated in the form of computer-based applications that have been implemented since 2005. Although during this application has gone well, the writing of this paper aims to look at the effectiveness of the system by analyzing the application of SIMAK-BMN application field by scientific literatur related to it. Not only in term of its application tools but also on the user side application, because data collection is done manually by the user application SIMAK-BMN. Effectiveness of Information SIMAK-BMN measure of the level achievement of the objectives the system, namely the administration of state property is good and the high level of accountability in the report of state property and financial report. Because SIMAK-BMN is a subsystem of Institution Accounting System to produce financial statements. The higher the quality of financial statement, meaning the effective implementation of SIMAK-BMN.
PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN SIZE TERHADAP RETURN SAHAM PADA PERIODE BULLISH (Survei PadaPerusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2007) Animah Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 1 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i1.1222

Abstract

The objective of this research was to know the impact of Price Earning Ratio, Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeto the stock return period bullish. This research uses purposive sampling method with judgment and conducted for 27 manufacturing companies listed in the Jakarta Stock Exchange during the period 2006-2007. The data was analysed by using multiple linear regression. The results showed that there is significant influence simultaneously (21.2%) and partially significant for the price earning ratio variable which is shown by the significance value of 0,05%. The results also show that other variables such as Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeis not significant to the stock return period bullish. For the next researcher, it is suggested to add another variable like debt to asset ratio, Current ratio,Earning yieldand to expand the population (all go public companies). Keywords: price earning ratio, price to book value ratio, debt to equity ratio, return on equity, size, stock return

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