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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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POSITIONING TELEPON SELULER GSM SISTEM PRABAYAR DI KALANGAN MAHASISWA KOTA JEMBER Mohamad Dimyati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1233

Abstract

Penelitian ini bertujuan untuk menganalisis positioning operator telepon seluler GSM sistem prabayar berdasarkan persepsi mahasiswa di kota Banyuwangi terhadap kemiripan atribut determinan yang terdiri dari produk, harga, promosi, lokasi, proses, orang, dan bukti fisik masing-masing operator telepon seluler. Sampel penelitian sebanyak 60 responden diabil dengan metode purposive sampling. Metode analisis data menggunakan analisis MDS untuk mengetahui keandalan dan kesahihan, sertapositioning operator telepon seluler GSM sistem prabayar (Telkomsel, Indosat, XL, 3, dan AXIS). Hasil analaisis menunjukkan bahwa operator telepon seluler GSM sistem prabayar merek AXIS merupakan pesaing terdekat atau pesaing langsung dari merek Telkomsel terutama menyangkut atribut: promosi, lokasi, dan proses. Operator XL dan Three tidak mempunyai pesaing langsung karena memiliki perbedaan yang jelas/unik. Operator Indosat tidak memiliki positioning yang kuat/jelas, karena tidak mempunyai banyak kemiripan dan juga tidak mempunyai banyak perbedaan dengan operator lain di benak mahasiswa. Kata Kunci : positioning, persepsi mahasiswa, atribut determinan.
PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI Ratih Rediyaningrum Putriaji; Imam Mas’ud
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.v9i2.1241

Abstract

Development of a discipline can not be separated from the role that research results are publicized in the literature and academic journals. A scientific discipline will not grow will die even if there is no research on the development of these disciplines. In the disciplines of accounting, accounting research has a very important role.First, accounting research role is to give effect to the accounting practices, so that accounting practices are not just from the road but it is based on research which is then developed in the theory. The theory that there would then be subject to empirical testing done in a sustainable manner. Thus, accounting research is not an end but it is the process for building theory and practice. The second role of accounting research is to improve understanding of environmental accounting to accounting practices are not understood as something taken for granted. Keywords : Motivation in Accounting for the development of accounting research.
PENGUJIAN ATAS DEBT/EQUITY HYPOTHESIS DAN SIZE HYPOTHESIS TERHADAP PEMILIHAN METODE PENYUSUTAN ASSET TETAP Yosefa Sayekti
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.v11i1.1257

Abstract

This study aims to examine the debt / equity hypothesis and hypothesis size (political cost hypothesis) with a focus on fixed asset depreciation accounting method selected companies. Debt / equity hypothesis states that if the debt / equity ratio of a company is getting higher, then chances are the company to choose accounting methods that increase profitability also increased (Watts and Zimmerman, 1986). This study uses debt to equity ratio and interest coverage ratio as proxy variables to test the debt / equity hypothesis. While the size hypothesis states that the larger the company, the managers the possibility to choose accounting methods that reduce profits is also higher (Watts and Zimmerman, 1986). This study uses total assets and net income as proxy variables for company size. This study uses a logit regression to test the hypothesis. The total sample of the study was 108 company's financial statements for the year ended December 31, 2004. The results show that the debt / equity hypothesis (the interest coverage ratio as a proxy variable), and the size hypothesis (with total assets as a proxy variable) proved. Overall, the test results are consistent with previous studies. Keywords: debt/equity hypothesis, size hypothesis, logit model
PERSEPSI MENGENAI WAJAR DAN BENAR DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS SYARIAH Nur Hisamuddin; Eka Ayu Hilda Pricilia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 2 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i2.1265

Abstract

Presentation of financial statement from a Shariah entity is an accountability form which made by the entity to be informed the stakeholders-were associated to the entity. This study aims to find out the perceptions of the parties-were associated to shariah accounting or shariah entity about fair dan true in financial statement presentation of shariah entity. This study is a qualitative research with descriptive data and triangulation analysis. The kind of data in this study is primary data which get from direct interview. The result of this study show that there are some senses about using fair and true terminology, which in compilate and present a financial statement for shariah, fair and true must be used together in order to obtain information that fit with event based on agreement, without manipulation information, and without disobeying the rule of Allah SWT. It was shown by the perceptions from the informants in research proccess. This study can be the refference for standard maker in repairing the existence standard or for academicians, practicians, and Islamic teachers as the first step to re-examine the existence standard. Keywords: Perception, presentation, financial statement, shariah entities, fair, true.
STUDI PENERAPAN PSAK 45 YAYASAN PANTI ASUHAN YABAPPENATIM JEMBER Norita Citra Yuliarti
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.v12i2.1411

Abstract

Yayasan Panti Asuhan Yabbapenatim in managing funds from donors, and distribution process more inclined to charity to help education, health assistance, and support working capital. In the case of this disclosure orphanage foundation has not made a note to the financial statements and for the presentation of its financial statements Yayasan Panti Asuhan Yabbapenatim make two simple financial statement balance sheet and statement of sources and utilization of funds. Yayasan Panti Asuhan Yabbapenatim has met the statutory regulations charity to make the financial statements. However, the components of financial statements that are made not complete and not fulfill the components of financial statements in accordance with IAS 45, because of limited funds and human resources are managed. The financial statements have not been audited by an independent auditor or by a public accounting firm. Because if the audited it will provide added value for Transparency and accountability to the financial statements he made that will increase public confidence in the Yayasan Panti Asuhan Yabbapenatim to manage,distribute and use it. Key words: Accounting Foundation, IAS 45, Financial Reporting.
AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN Sudarno Sudarno
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.v8i1.1218

Abstract

The objective of this study is to examine the accounting treatment for human resource, whether human resource is recognized as an asset or as a periodical expense. Conventional accounting believe that investment on human resources is recognized as cost as its occured. However, investment on human resources meets criteria as an expense and also as an invesment which need to be capitalized. From various measurement method on human resource, the writer believe that human resources should be recognize as an asset and the best measurement method is historical cost since this method is more reliable and objective method. Keywords: human resources accounting, measurement of HRA
KAJIAN KARAKTER AKUNTANSI SYARI’AH: DULU, KINI, DAN ESOK Whedy Prasetyo
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.v8i2.1226

Abstract

Syari’ah accounting based syari’ah paradigm is Al-Qur’an, Hadis and Fiqh (Qias, Ijtihad, Ijma) to become obedient, right, dan responsibility to tauhid al-ibadah purpose for three relationship dimention, that is; (1) find willing of Allah SWT as main purpose to appoint social-economic fair, (2) benefit realization for society, to gives a obligation for societys, and (3) personal desire, to gives the require self. Syari‘ah accounting development based two factors, First, apart of society concept to hold on syariat accomplishment according to general, and especially how the society to hold commitment for accounting implementation based on syari’ah. In the second, the syari’ah accounting practices not only just to philosophy level, but from beliefing of philosophy that discanded in the real practices. To become development next periode of syari’ah accounting: (1) growth open minded reflection, (2) adjust the true perspektif about Islam, (3) growth the institutions of syari’ah implementation, (4) gives caring to development of syari’ah implementation, and (5) doing together trade with entiring of component. Keywords: Syari’ah accounting, and syari’ah paradigm
TELAAH KRITIS ATAS LAPORAN KEUANGAN KOTA MADIUN Taufik Kurrohman
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1234

Abstract

This research analysis the Madiun City’s financial reporting 2009. The author evaluate the development financial ability in Madiun City. The research object of this study is Madiun City’s Financial Report. The analysis development financial ability region is measured by budget and realize ratio. Finally, the result show that the realization of indirect expenditure in Madiun City is to low, the effects is some of people needed can’t be fullfil by local government. Keywords: financial reporting, budgeting, realization.
PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH Alwan Sri Kustono; Jehan Masagung Lasado
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.v10i1.1242

Abstract

Income smoothing is one of the interesting issues in accounting research. These matters could be occurred because income statement is one of the important parameters that can show company's performance. Practice of income smoothing arises because there was conflict between they are who have interest with the company's financial statements. This research is underlying from the number of income smoothing studies on the bank. Islamic Bank is one of the operational banks in Indonesia. Management of this bank still able has practice of income smoothing. The aimed of this study was to examine the influenceof risk toward income smoothing tendency on Islamic bank. This study used a sample of 144 income and balance sheet monthly period statements during the January 2010 up to December 2011, from 6 Islamic banks that listed in Bank Indonesia. By using the Eckel and Kustono index, this study found indication of income smoothing on Islamic banks in Indonesia. This study did not able to support the hypothesis that developed before so it can be conclude that the risk did not affect the income smoothing tendency on Islamic banks. Keywords: Income smoothing, Risk, Islamic Bank
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI) Ja’far Aziz Hariza; Nining Ika Wahyuni; Siti Maria Wardayati
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.v10i2.1250

Abstract

The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage. Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.

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