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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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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Roziq, Ahmad; Danurwenda, Herdian Nisar
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
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Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank. Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Bank
PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN Suhardi, Suhardi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget audit, c) the limited assignation time and resources provided by for auditor BPK, d) existence of family relationship, e) existence of tendency to side, because political confidence or social, f) Access to information without resistance, g) freedom to determine matter and time reports and freedom to publish and dissemination of inspection reports. The sampling technique applied is purposive sampling and research data is primary data collected from users of financial statement of local government that is local government officer, member of Local Parliament (DPRD), Academician, and public users in Jogjakarta. Examination of hypothesis done by using proportion test, chi square and Analysis of Variance (ANOVA). Result of research indicates that in general financial statement users of local government assumes auditor BPK has not independent in executing inspection, seven independence determinants in general will have an effects or can destroy independence of auditor BPK, although some group have differs in opinion to some factors Keywords: Perception, Independence, Local Government Financial Statements, State Audit Board
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI) Wahyuni, Nining Ika; Wardayati, Siti Maria; Hariza, Ja’far Aziz
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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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.
SUATU TINJAUAN ISLAM: PRAKTIK “BOROH” (PEGADAIAN) (MENGATASI MASALAH DENGAN MASALAH) Irfan, Andi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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The purpose of this research is to find the interpretation of Ar-rahn or “boroh” and its implication of the perspective of marhun and rahin. Informants are from marhun and rahin in Kecamatan Pujud Kabupaten Rokan Hilir. Data is collected through interviews with informants and analysed by employing phenomenology. The results of this research show that informants often practise Ar-rahn and dont care about the sharia principles are violated. His findings murtahin utilized by marhun with permission or without the permission of rahin and ignore the maintenance costs. When the Murtahin was sold to pay off debts but the fact murtahin directly into the right marhun without any auction process. Keyword: Ar-Rahn, “Boroh”
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI DAYA SAING PADA SENTRA INDUSTRI MAKANAN KHAS BANGKA DI KOTA PANGKALPINANG Wardhani, Rulyanti Susi; Agustina, Yulia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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This study aims to determine the effect of capital, packaging, network, business development, and human resource to the competitive ability at central industry of Bangka’s food in Pangkalpinang.It used primary data with census method as the sampling technique. The number of samples were 68 respondents, analyzed by confirmatory factor. The results of study issue two factors. First, financial factor which has capital and business development variable. Second, marketing factor which has packaging and network variable. Keywords: Micro and Medium Enterprise, Capital, Business Development, Financial Factor, Packaging, Network, Marketing Factor
ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN Yulinartati, Yulinartati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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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
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Hisamuddin, Nur; Tirta K, M. Yayang
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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Abstract

Munculnya Konsep Good Corporate Governance (GCG) didasarkan pada agency theory yang mengharapkan adanya keterbukaan informasi sehingga konflik kepentingan antara agen dengan principal dapat diminimalisir. Konflik kepentingan dapat terjadi pada setiap perusahaan termasuk perbankan syariah. Keadaan ini disadari oleh Bank Indonesia yang kemudian mewajibkan penerapan prinsip GCG dalam peraturan Bank Indonesia yaitu PBI No. 8/4/PBI/2006.Tujuan penelitian ini adalah menguji bagaimana pengaruh GCG terhadap kinerja keuangan Bank Umum Syariah. Penelitian menggunakan data sekunder berupa laporan tahunan (annual report) dan laporan good corporate governance (GCG) bank umum syariah periode 2008-2010. Populasi dalam penelitian ini adalah seluruh bank umum syariah menurut Direktori Perbankan Indonesia. Sedangkan jumlah sampel berdasar purposive sampling yaitu bank umum syariah yang mempublikasikan laporan keuangan, laporan tahunan ( annual report ) dan laporan GCG selama periode 2008 sampai dengan 2010 diperoleh sebnyak 17 perusahaan. Alat analisi yang digunakan sebagai pengujian hipotesis adalah PLS. Hasil penelitian menunjukkan bahwa GCG berpengaruh terhadap kinerja keuangan yang diproksikan dengan ROA dan ROE. Ini menunjukkan bahwa penerapan GCG oleh BI pada bank umum dapat mengurangi konflik kepentingan yang terjadi dan menumbuhkan kinerja perbankan syariah khususnya dengan harapan dapat menarik investor untuk meningkatkan investasinya. Kata kunci: Good Corporate Governance, kinerja keuangan, ROA, ROE, dan Bank Syariah.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Mas’ud, Imam; Srengga, Reva Maymi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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Tujuan penelitian ini antara lain (1) untuk menganalisis pengaruh likuiditas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (2) untuk menganalisis pengaruh profitabilitas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (3) untuk menganalisis pengaruh financial leverage terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (4) untuk menganalisis pengaruh arus kas operasi terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2010. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel penelitian sebanyak 62 perusahaan dengan jumlah observasi 310. Metode analisis data yang digunakan regresi logistik. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap kondisi financial distress. Profitabilitas berpengaruh terhadap kondisi financial distress. Financial leverage tidak berpengaruh terhadap kondisi financial distress. Arus kas dari aktivitas operasi berpengaruh terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Kata Kunci: Likuiditas, profitabilitas, financial distress, financial leverage dan arus kas operasi
INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN Sudarno, Sudarno; Yulia, Nourma
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
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A paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources, relations with consumers, etc. most frequently known as intellectual capital. The company’s inability to record intangible asset in the balance is because the current accounting standard has not yet been able to capture and report undertaken investment in order to gain non-physical resources. This research was conducted by qualitative approach (literature study) which explained the concept of intellectual capital from definition, recognition, measurement, reporting and disclosure. Keywords: Intellectual Capital, Definition, Recognition, Measurement, Reporting and Disclosure.
PENGUJIAN ATAS DEBT/EQUITY HYPOTHESIS DAN SIZE HYPOTHESIS TERHADAP PEMILIHAN METODE PENYUSUTAN ASSET TETAP Sayekti, Yosefa
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
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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 companys 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

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