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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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FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010) Maharani, Bunga; Wulandari, Dwi Ratna
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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The objective of the study is to investigate the effect of free cash flow, return on equity, current ratio, firm size and net profit margin on dividend policy that measured by dividend payout ratio. The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX).The period of this study are 2008-2011. Based on purposive sampling method, 19 companies were used on the study. The sample were gathered from annual reports and ICMD. This study used multiple linear regression as analysis method with 5% significant level. The results of the study indicate that free cash flow and return on equity have positive effect on dividend policy, while current ratio, firm size and net profit margin have no significant effect on dividend policy. Keywords: Dividend Policy, dividend payout ratio (DPR), free cash flow (FCF), return on equity (ROE), current ratio (CR), firm size (FZ) and net profit margin (NPM).
DAMPAK PORTOFOLIO ASET TEKNOLOGI INFORMASI PEMANUFAKTURAN TERHADAP EFISIENSI OPERASIONAL DENGAN LINGKUNGAN INDUSTRI SEBAGAI VARIABEL PEMODERASI Pratiwi, Berlina Yudha; Winarno, Wahyu Agus
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
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Abstract

Manufacture Information Technology Asset Portfolios is a document contains some information technology investments to manufacture asset that can be used as a reference in determining the right business strategy for the purpose or performance to be achieved, in this case operational efficiency or organizational innovation.The industrial of environment where a firm competes will have a moderating effect on the relation between manufacture information technology asset portfolios with operational efficiency or organizational innovation. This research aims to identify and analyze the industrial environment influence of the relation between manufacture information technology asset portfolios with operational efficiency. This research is quantitative, and using secondary data in the form of annual report of manufacturing companies in Indonesia from 2009-2011. Determination of the sample in this study using purposive sampling criteria are manufacturing companies revealed that manufacture information technology asset in the annual report company. Data analysis was performed with the classical assumption test and hypothesis testing with moderating regression analysis (MRA) method. The results of the research showed that the industrial of environment statistically has positive and significant influence to the relation between manufacture information technology asset portfolios with operational efficiency. Keywords:manufacture information technology asset portfolios, operational efficiency, and industrial environment.
PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA Wibowo, Danny
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
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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
PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) Purnamawati, Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
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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
IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO Oktavia, Deni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
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Firms need to assess the competitive advantage by determining the strategic advantages. TDABC is an instrument to achieve operational improvements in practice, reducing non value added activities and merge similar activities into one place. The objectives of this research is to calculate using the time driven activity based costing ( TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in Bondowoso Regency. This study is a qualitative research. Design of qualitative methods is general, flexible, and thrives in the process of research. Researchers involve directly in order obtaining as much information. One focus of qualitative research is a phenomenon that can only be explained and cannot be measured, and the phenomenon observed by researchers in the field. Object of study is the Tape Handayani 82 SME that engaged in tape industry. Selections of the research object because tape is typical of the Bondowoso. Tape has relatively high market share, but in efficiency of time management, activities undertaken, not in accordance with time -driven activity-based costing concepts. Data collection methods used in this qualitative approach. This step is done by directly observe and conduct interviews with employer and owner who do day-to- day business activities especially financial. Recognition of cost of tape products show too low. As for the fuel smoked tape, tape, dodol and suwar suwir show the company recognize higher. Calculations with TDABC provide more accurate information related to the consumption cost. The result can be used to revise cost product. Added analysis of the activities does by identifying, preparing and evaluating activities description. The analysis identifies what activities are done, how many people who carry out these activities, the time and resources necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani is not efficient yet. 70 % is still idle capacity so it is necessary to create added value activity. Idle capacity led to increased costs or consumes resources costs that are not necessary. Keywords: TDABC, activity, poduct cost, tape
PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT Roziq, Ahmad; Yanti, Widya
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
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Abstract

In Islam economic instrument, there is optimaze of zakah that must be supported with riba disbandment so it is able to create society prosperity. The phenomena of non halal fund at LAZ also cause controversial in ulama society until now and there is not MUI fatwa yet that discuss about its non halal fund. This research purpose is to know and analyze the accounting treatment of Amil Zakah Institution in non halal fund and compare it with PSAK 109. Type of this research is qualitative research with descriptive analysis approach, and data collecting method that used is case study with take LAZ Yatim Mandiri, LAZ Rumah Zakat, and LAZ DD Surabaya as the research objects. Non halal treatment at these LAZ is include the confession, presentation, and expressing and still not appropriate with non halal fund rule at ED PSAK 109 and PSAK 109, whereas to non halal fund measurement have been appropriate with PSAK 109. So that, in the future, the three LAZ must be recognize non halal fund acceptance as non halal fund and it should provide separately from zakah fund, infaq fund, amil fund and wakaf fund. In addition, dana non halal fund source must only originate from bank interest and giro, that amount is not too large and distributed for Muslim public interest out from consumption and religious facility. Keywords : LAZ, Non-Halal Fund, Treatment Of Accounting, ED PSAK109 dan PSAK 109
KINERJA FINANSIAL PERUSAHAAN YANG MELAKUKAN AKUISISI Utami, Elok Sri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
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This study attempts to examine empirical evidence of the firms’ financial performances conducting acquisition at the Indonesian Stock Exchange. A sample of 22 firms undertaking acquisition during 2007-20010 is examined. The t-test for mean difference is employed to examine the performance for the period prior to and after the acquisition. The results show that the firms’ liquidity ratio is not significantly different for the periods before and after acquisition. Total debt to total assets ratio and total debt to equity ratio are significantly different. In particular, the average of these two ratios is higher in the period after the acquisition. This study also documents that the firm activity ratio, measured as total assets turnover, is indifferent between the periods. In addition, the firms’ return on investment and return on equity is lowering after acquisition and the difference is significant. Keywords: acquisition, financial performance,Indonesian Stock Exchange
PERSEPSI MENGENAI WAJAR DAN BENAR DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS SYARIAH Hisamuddin, Nur; Pricilia, Eka Ayu Hilda
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
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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.
FENOMENOLOGIS PERENCANAAN DAN PENGANGGARAN PEMERINTAH DAERAH Tuasikal, Askam
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
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Tujuan studi ini adalah menguji proses perencanaan dan penagggaran pemerintah daerah. Penelitian dilakukan di Kabupaten Maluku Tengah provinsi Maluku dengan fokus pengamatan pada aktivitas personel yang bertanggungjawab dalam perencanaan dan penganggaran pembangunan daerah. Kontribusi yang diharapkan dari pnelitian ini adalah pertama, memperkaya kepustakaan ilmu akuntansi, khusunya akuntansi sektor publik, dan keuangan daerah, kedua, sebagai bahan pertimbangan pemerintah daerah kabupaten Maluku Tengah dalam proses perencanaan dan penganggaran pembangunan. Temuan penelitian menunjukkan bahwa proses perencanaan pembangunan dan penganggaran daerah di kabupaten Maluku Tengah masih lemah, hal ini disebabkan oleh masih lemahnya pengetahuan dan pemahaman aparatur perencanaan dan penganggaran pembangunan daerah dalam memaknai indikator perencanaan dan penganggaran, serta ketidak sesuaian latarbelakang pendidikan dengan pekerjaan teknis yang ditempati. Temuan lainnya menunjukkan masih rendahnya komitmen dan loyalitas aparatur perencanaan dan penganggaran pemerintah daerah dalam mewujudkan muatan-muatan pembangunan yang tercermin dalam dokumen pembangunan daerah, misalnya RPJMD, Renja, dan RKPD. Untuk penelitian mendatang disarankan memperluas objek pengamatan dengan mempertimbangkan variabel lain yang belum dikaji dalam penelitian ini, misalnya melakukan perbandingan antara beberapa pemerintah daerah dengan periode pengamatan yang lebih lama. Kata Kunci: Perencanaan, Penganggaran, Pemerintah Daerah
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi pada Pemerintah Daerah Kabupaten Bondowoso) Arif, Moh. Mashudi; Putra, Hendrawan Santosa; Kurrohman, taufik
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
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The purpose of this study was to describe the eventual regency government readiness in implementing SAP accrual. The indicators used to assess the readiness include commitment/ integrity, human resources, facilities, and information systems. In addition this study will also describe the conditions and obstacles that occur during the preparation period and will provide an overview of SAPs strategy of accelerating the implementation of accrual through internal and external analysis. This study used a qualitative approach with quantitative tools as a medium for describing readiness. The data used is primary data obtained from observations, interviews and questionnaires. The results of this study explains that when viewed in terms of commitment, human resources, facilities, and information systems the regency government can be categorized quite ready in the analysis in general. This indicates that most on education still has the ability and capacity to implement accrual-based SA . based on the percentage of readiness on education , 50 % on education categorized as “less”, while the “good” only 3.8 % remaining in the category of “pretty” by 46.2 %. The analysis of each variable is also not much different, of the four variables used commitment, human resources, and infrastructure criteria entered into the “pretty” and only variables or indicators of system information that has the criteria of “good”. The results of the road map analysis explaining that the regency government has some weaknesses and obstacles in implementing SAP accrual. The weaknesses include the lack of qualified human resources and infrastructure as well as less than the maximum support from the leadership on education. Strategies that can be used by the regency government as a form of accelerated accrual of SAP implementation, namely the aggressive strategy. Keywords: SAP Accrual, Readiness, Commitment, Human Resources, Infrastructure, Information Systems

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