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
 6   7   8   9   10 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI DAYA SAING PADA SENTRA INDUSTRI MAKANAN KHAS BANGKA DI KOTA PANGKALPINANG Rulyanti Susi Wardhani; Yulia Agustina
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.v10i2.1252

Abstract

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
DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA Nining Ika Wahyuni
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.v11i2.1268

Abstract

By analyzing the quarterly financial report, this research aims to provide empirical evidence about the timing of earnings management activities based riels (activities-based real earnings management) and profits related to alignment and the persistence of profits. Hypothesis are: (1) riels earnings management more done in the fourth quarter, (2) flattening profits through earnings management riel a positive impact on the persistence of earnings and (3) companies that allegedly made a profit through the manipulation of leveling riel activity has the persistence of profit higher in the fourth quarter than in any other quarter. This study tested three earnings management proxy riel operating cash flow is abnormal, abnormal discretionary expenses, and abnormal production boarding. Riel profit management is calculated by summing the three standardized proxy. The number of companies that serve as a sample according to the criteria is a company with 63 research period from 2004 to 2008. Of this amount, the company entered into a profit-based criteria grader Eckel model is as much as 26 companies. The collection of data with purposive sampling method. Testing the first and third hypothesis was tested with different test or indendent sample t-test while the second hypothesis was tested with regression. The first hypothesis test results showed that the average abnormal operating cash flow, abnormal discretionary expenses, and lodging in the abnormal production of the fourth quarter is statistically greater than in any other quarter. Standardize the amount of the three proxy in the fourth quarter is also statistically greater than in any other quarter. This study failed to support the second hypothesis which states that the flattening of profit through the manipulation of positive affect riel activity against the persistence of profits. In contrast, this study proves that the act of leveling a profit through the manipulation of riels activities negatively affect the persistence of profits. The third hypothesis test results show that the average difference between the persistence of profits in the fourth quarter with the other quarter was not statistically significant. So that it can be said that there is no difference in the persistence of profits in the fourth quarter with another quarter. Keywords: Activities-Based Real Earnings Management, Quarterly Financial Report.
PENGARUH PEMBIAYAAN DAN KAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI LABA SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA Ahmad Roziq; Ibnu Aburizal N MS
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.v9i1.1229

Abstract

Corporate social responsibility is neccessity to every corporate. Islamic banking is requirement every shariah bank to doing social services in human resource development and contribution donation with care and maintenance environment. The basic of shariah bank can be exist in UU.No.21 Tahun 2008 Pasal 4. The kind of this research is explanatory research. This research have four variable, that is financing (X1), cash (X2), profit (Y1) and corporate social responsibility (Y2). The populations in this research is an shariah bank listed in Bank of Indonesia until year of 2010. That hipotesys examination have path analyzis with Partial Least Square. The yield research can know that endogen variable have a significant influences to exsogen variable. Authentification this research with values of t-value is more bigger than t-tabel. The details is financing (X1) to profit (Y1) with value of 5,136>1,734 ; cash (X2) to profit (Y1) with value of 2,237>1,734; financing (X1) to corporate social responsibility (Y2) with value of 3,031>1,734 ; profit (Y1) to corporate social responsibility (Y2)with value of 4,053>1,734 and cash (X2) to corporate social responsibility (Y2) with value of 3,052>1,734. Value of R-square is 0,758 in first equation and 0,626 in second equation. Keyword : financing, cash, profit, corporate social responsibility, shariah bank,
ANALISIS PERBANDINGAN PENILAIAN KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA Lely Ana Ferawati Ekaningsih
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.v9i2.1237

Abstract

Tujuan penelitian ini adalah 1) untuk menguji perbandingan dan perbedaan EVA, MVA dan Rasio-rasio Profitabilitas dalam penilaianKinerja keuangan Perusahaan antara Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesiadan 2) menganalisis penilaian kinerja keuangan perusahaan yang paling baik antarakelompok Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesia.Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 125perusahaan manufaktur dan 80 perusahaan non manufakturyang listed di BEI dengan periode penelitian 2006-2008. Penelitian ini menggunakan Multiple Analysis Of Variance/MANOVA untuk menghitung pengujian signifikansi perbedaan rata-rata secara bersamaan antara kelompok perusahaan manufaktur dan non manufaktur untuk dua atau lebih variabel tergantung.Hasil pengujian MANOVA menunjukkan bahwa dari variabel yang diteliti menunjukkan bahwa ada perbedaan antara variabel OPM, ROA, dan ROS antara perusahaan manufaktur dan non manufaktur. Sedangkan variabel EVA, MVA, ROE, dan EPS secara univariat variabel tidak signifikan dan tidakberbeda antara perusahaan manufaktur dan non manufaktur. Dari hasil perhitungan Statistik Deskriptif menunjukkan bahwapenilaian kinerja keuangan perusahaan yang paling baik antara kelompok perusahaan manufaktur dan non manufaktur di BEI untuk variabel EVA, MVA, OPM, ROA, ROS terdapat pada perusahaan non manufaktur. Sedangkan variabel EPS yang paling baik adalah terdapat pada perusahaan manufaktur. Kata Kunci: EconomicValue Added, Market Value Added, Rasio Profitabilitas, Operating Profit Margin, Return On Asset, Return On Equity, Earning Per Share, Return On Sales
DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA Nining Ika Wahyuni
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.v9i1.1230

Abstract

This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace. The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet. The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market. Keyword: accounting education, IFRS
ANALISIS RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTED DI BURSA EFEK INDONESIA Ariwan Joko Nusbantoro
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.v9i1.1231

Abstract

This research aims to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to 2008, containing a sample of 15 companies. A purposive sampling method was employed generating a total of 63 observations. Multiple Linear Regression Analysis is used to test hypotheses. The Results show that Current Ratio, Inventory Turnover, and Total Assets Turnover are significantly influenced Return on Equity leading to accept the proposed hypotheses. Debt to Equity Ratio has negative and significant influence on return on equity but it was in opposite direction. Keywords: Current Ratio or Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets Turnover, and Return on Equity.
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 Bunga Maharani
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.v10i1.1247

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
PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT Ahmad Roziq; Widya Yanti
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.v11i2.1263

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
ANALISIS IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BARANG MILIK DAERAH Supriyanto Supriyanto
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.v13i2.1890

Abstract

After the enactment of Law No. 23 of 2014 on Regional Government, and Government Regulation No. 27 of 2014 on the Assets Management of State/Regions, each region must be manage its assets in an orderly administration, the rule of law, and physical order. To facilitate the local government in assets management, has been developed the Regional Management Information System-Regional Assets (SIMDA-BMD). Local government of Banjarnegara has implemented SIMDA-BMD since 2009. This paper discusses the analysis of the implementation of SIMDA-BMD on Local government of Banjarnegara. The purpose of this paper is to determine how SIMDA-BMD process data into information, internal controls have been applied, and the characteristics of the quality of information produced. The result of this paper, it SIMDA-BMD is good in processing data becomes information and internal control that is applied is sufficient. The information quality produced by SIMDA-BMD is meet the relevant quality characteristics, but has not completely reliable because the book value is equal to the purchase price, it is because SIMDA-BMD does not have the depreciation facility.
PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN Suhardi Suhardi
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.v10i2.1249

Abstract

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

Page 8 of 23 | Total Record : 223

 6   7   8   9   10 

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