cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. jember,
Jawa timur
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
 1   2   3   4   5 
PENGARUH KINERJA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA FINANSIAL PERUSAHAAN Djuitaningsih, Tita; Ristiawati, Erista Eka
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effect of environmental performance and foreign ownership refer to financial performance in PROPER’s companies participant ,in cases where CSR Disclosure as a intervening variable. This study uses 34 samples of firms that listed as participant of Program Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) for the period of 2005 and 2007. Applying a partial least square method – PLS, this study found that environment performance has no effect to CSR Disclosure. Foreign ownership has an effect to CSR Disclosure. In other side, environmental performance and foreign ownership has and effect to return on assets one year ahead and return on equity one year ahead (ROAt+1 and ROEt+1), but they had no effect to company return (Rt+1) in one year ahead.The results of this study indicate that the CSR Disclosure can not be an intervening in the relationship between foreign ownership and environmental performance with financial performance. Keywords: environmental performance, PROPER, foreign ownership, financial performance, CSR Disclosure
TINGKAT PEMAHAMAN TERHADAP SAK ETAP: STUDI EMPIRIS PADA MAHASISWA YANG BERASAL DARI SMK DAN SMA Fidiana, Fidiana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The main objective of the research is to prove level of the understanding toward accounting principle in the SAK Etap of Accounting students of STIESIA Surabaya based on their previous study that is from vocational study or from general study. The Population of the research is the Accounting students of Stiesia who are assigned at semester 3 on academic year of 2011/2012. The instrument of collecting data is questioner, which is used to reveal variable of recognition, measurement and reporting of understanding SAK Etap concept. Each instrument has been tasted and it fulfills the term of validity and reliability. Based on the Levene test toward 86 students with various background studies, there is no different significantly level the understanding of recognition, measurement, and reporting of understanding SAK concept. Keywords: recognition, measurement, reporting, understanding, SAK ETAP
KEMAMPUAN PREDIKSI RASIO-RASIO KEUANGAN TERHADAP LABADAN ARUS KAS MASA DEPAN DAN PENGARUHNYATERHADAP DIVIDEND PAYOUT RATIOPADA PERUSAHAAN MANUFAKTUR DAN JASA Andini, Dessy Putri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untukmenguji kemampuan rasio-rasio keuangan yang meliputi gross profit to net sales, current ratio, cost of goods sold inventory, cost of goods sold to net sales,inventory to net sales,net sales to netassets, quick assets to inventory, quick assets to total assets, working capital to total assets, working capital to net sales, profit before taxes to shareholders’ equitydalam memprediksi laba yangdiperoleh perusahaandan arus kas masa depan,dan jugamenguji kemampuan laba dan arus kas bebas untuk investasi atau pendanaan dalam meningkatkan DPR.Penelitian yang dilakukan merupakan penelitian empirik dengan pengujian hipotesis. Populasi penelitian adalah seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 40 perusahaan manufaktur dan 1 perusahaan jasa yang listed di BEI dengan periode penelitian 2006-2008.Penelitian ini menggunakan analisis jalur (path analysis). Hasil pengujian menunjukkan bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan terhadap variabel interveninglaba dan arus kas. Sedangkan laba dan arus kas dapat digunakan untuk memprediksi DPR. Laba memiliki pengaruh yang sangat kuat dalam memprediksi DPR dibandingkan dengan arus kas. Hal ini tidak aneh karena perusahaan hanya dapat membagikan dividen semakin besar jika perusahaan mampu menghasilkan laba yang semakin besar. Jika laba yang dihasilkan besarnya tetap, perusahaan tidak bisa membagikan dividen yang makin besar karena hal ini berarti perusahaan akan membagikan modal sendiri. Kesimpulan dari penelitian ini adalah bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan untuk memprediksi laba dan arus kas masa depan. Sedangkan laba dan arus kas bebas dapat digunakan untuk memprediksi dividen yang dibagikan perusahaan. Kata Kunci : gross profit to net sales, current ratio, cost of goods sold inventory
PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI Putriaji, Ratih Rediyaningrum; Mas’ud, Imam
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH Kustono, Alwan Sri; Lasado, Jehan Masagung
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 companys performance. Practice of income smoothing arises because there was conflict between they are who have interest with the companys 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 FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010) Yuliarti, Norita Citra
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the fundamental factors of Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)effect on stock price changes on financial companies in Indonesia . The share price is the value of a stock that reflects the wealth of the company issuing the shares, which change or fluctuation is largely determined by the forces of supply and demand occurred in the stock exchange (secondary market). The influence of these factors on stock prices is tested with regression analysis. Study sample is 40 companies listed on the Indonesian stock exchange are selected by purposive sampling.The results of this study indicate that the partial net profit margin of only variable that significantly influence the stock price, while the variable current ratio, leverage ratio, total assets turnover and earnings per shareno significant effect on stock prices. While simultaneously variable Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)significantly influence the stock price. These results indicate that investors in making investment decisions take into consideration the level of stock prices, returns that would be obtained and also consider the ability of illiquid instruments (funds from third parties, received a loan of more than three months, and core capital) against liabilities (current debt ) company. Keywords: Stock Price, Current Ratio(CR), LeverageRatio, Net ProfitMargin(NPM), TotalAssetsTurn Over(TATO), Earnings Per Share(EPS)
AKUNTANSI, KEKUATAN, PENGETAHUAN: PERAN AKUNTANSI DALAM MEMBANGUN PERADABAN Kurrohman, Taufik; Maradonna, Agus Freddy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Paradigma new accounting history dalam studi sejarah akuntansi umumnya mengkritisi pendekatan yang digunakan oleh traditional accounting history yang dikatakan bersifat ahistoris dan antik (Sukoharsono, 1998a). Dikatakan ahistoris karena sejarah akuntansi ditulis dengan sudut pandang masa kini, dimana sejarah akuntansi cenderung disajikan secara kronologis dengan perlahan-lahan menampilkan kebenaran masa kini. Dan dikatakan antik karena sejarah akuntansi terkonsentrasi pada penjelasan mengenai “apa” yang terjadi di masa lalu bukannya menjelaskan “bagaimana” dan “mengapa” akuntansi berpengaruh terhadap kehidupan masyarakat (Stewart, 1992 dalam Sukoharsono, 1998a). Paradigma new accounting history memandang akuntansi tidak semata sebagai peralatan teknis pencatatan transaksi melainkan sebagai suatu kekuatan dan pengetahuan (power and knowledge) yang dapat membentuk perilaku manusia dalam suatu kelompok masyarakat, yang pada akhirnya menjadi dasar bagi berdirinya suatu peradaban. Kata kunci: new accounting history, Foucauldian, power-knowledge, peradaban
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 : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
PARADIGMA ILMU PENGETAHUAN SEBUAH TELAAH KRITIS Diamastuti, Erlina
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

“Saya pribadi yakin bahwa seseorang bisa menjadi katalisator perubahan, seorang“pengubah” dalam situasi apapun, dalam organisasi apapun. Individu seperti itu adalah ragi yang dapat mengembangkan seluruh roti. Diperlukan visi, prakarsa, kesabaran, rasa hormat, ketekunan, keberanian dan keyakinan untuk menjadi seorang pemimpin yang mengubah” (Covey, S R)
PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA Maharani, Bunga
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial leverage ratios, and company’s net profit margin ratios. Index Eckel is used to determine the income smoothing practice. The object of income smoothing in this study is the net profit of the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The hypothesis was tested using Multiple Linier Regression. Both t-test and F-test have also been used to test the significance of the study hypothesis. The result of this study showed that some of basic and chemical companies listed at Indonesia Stock Exchange were committed to income smoothing practice. Multiple Linier Regression showed that both partially and simultaneously, size of the company, company’s financial leverage ratios, and company’s net profit margin ratios didn’t prove to have a significant influence on income smoothing. Keywords: size of the company, financial leverage, net profit margin, income smoothing

Page 3 of 23 | Total Record : 223

 1   2   3   4   5 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol. 23 No. 1 (2025) Vol 22 No 2 (2024) Vol 22 No 1 (2024) Vol 21 No 2 (2023) Vol 21 No 1 (2023) Vol 20 No 2 (2022) Vol 20 No 1 (2022) Vol 19 No 2 (2021) Vol 19 No 1 (2021) Vol 18 No 2 (2020) Vol 18 No 1 (2020) Vol 17 No 2 (2019) Vol 17 No 1 (2019) Vol 16 No 2 (2018) Vol 16 No 1 (2018) Vol 15 No 2 (2017) Vol 15 No 1 (2017) Vol 14 No 1 (2016) Vol 13, No 2 (2015) Vol 13 No 2 (2015) Vol 12, No 2 (2014) Vol 12 No 2 (2014) Vol 11 No 2 (2013) Vol 11, No 2 (2013) Vol 11, No 1 (2013) Vol 11 No 1 (2013) Vol 10, No 2 (2012) Vol 10 No 2 (2012) Vol 10, No 1 (2012) Vol 10 No 1 (2012) Vol 9, No 2 (2011) Vol 9 No 2 (2011) Vol 9, No 1 (2011) Vol 9 No 1 (2011) Vol 8 No 2 (2010) Vol 8, No 2 (2010) Vol 8 No 1 (2010) Vol 8, No 1 (2010) More Issue