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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
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PURPOSE AND DIRECTION OF FUTURE RESEARCH IN MANAGERIAL HONESTY Dwi Rendra Adi Putrawijaya; Ni Wayan Sulastri; Basuki Basuki
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6874

Abstract

The ultimate objective of this study is to describe a big picture of managerial honesty research that had been done in last decade. Moreover, the result of this research is aiming to provide an opportunity to continue the research on this particular topic. This archival study was held based on 21 research subjecting in managerial honesty, particularly in budgeting.Research that can be developed in this sphere is related to economic and psychological factors that affect conflict within the organization. Specifically, this research plan seeks to outline the economic and psychological factors affecting the competition. Furthermore, the research plan seeks to distinguish models from the competition and analyze their impact on management tendencies in conducting honesty in addition to economic incentives to lie. The model is here: first, the model that involves economic pressures and the second is a model that raises competition among participants without changing the number of monetary incentives. Keywords: Managerial Honesty, Budgetary Slack, Honesty on Budgeting
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL) Fathur Adrianto; Nur Hisamuddin; Ririn Irmadariyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.8449

Abstract

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost
DAMPAK SISTEM ERP TERKAIT RELEVANSI INFORMASI AKUNTANSI DAN KINERJA PERUSAHAAN : PERUSAHAAN ADOPSI ERP DAN TIDAK ADOPSI ERP Dwi May Adi Indra Lluciana; Noorlailie Soewarno; Isnalita Isnalita
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.7724

Abstract

Sistem ERP (Enterprise Resource Planning) dianggap memberikan keuntungan bagi perusahaan. Sistem ERP juga membantu memberikan informasi akuntansi yang berguna bagi pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui dampak sistem ERP pada relevansi informasi akuntansi dan kinerja perusahaan pada perusahaan yang mengadopsi ERP dan perusahaan yang tidak mengadopsi ERP. Pada penelitian ini relevansi informasi akuntansi diuji dengan tiga variabel yaitu predictive value, timeliness dan feedback value. Hasil analisis ini diperoleh dari kuesioner yang telah dibagikan kepada 75 perusahaan, terdiri dari 40 perusahaan yang mengadopsi sistem ERP dan 35 perusahaan yang tidak adopsi sistem ERP, sampel yang diperoleh masing-masing hanya 30 perusahaan sehingga terdapat 60 perusahaan yang diteliti. Hipotesis dalam penelitian ini diuji menggunakan analisis nonparametrik Mann Whitney dengan SPSS untuk mencari perbedaan dampak dari dua jenis perusahaan. Analisis ini membuktikan bahwa sistem ERP berdampak terhadap relevansi informasi akuntansi yang terdiri dari tiga variabel dan kinerja perusahaan pada perusahaan yang mengadopsi sistem ERP. Keywords : ERP, Value Relevance, Firm Performance
NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI) Yustina Wahyu Dwijayanti; Hamidah Hamidah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6877

Abstract

Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers. Researchers use Theory of Planned Behavior as a basis to analyze the intention of the taxpayer in behaving to join the tax amnesty program. Behavioral intent is determined by three determinants of Attitude towards the behavior, subjective norms and perceived behavioral control. Researchers use the phenomenology approach because this method can reflect the direct experience of humans. Researchers will conduct semi-structured interviews to six individual taxpayers attending the tax amnesty program. Respondents in this study include two people taxpayers personally who work as an employee in the field of tax accounting, two people taxpayers personally UMKM, two person taxpayer person as an entrepreneur. Respondents follow this tax amnesty because of the influence of people around such as business partners, tax consultants and officers Tax Office. The results of this study, taxpayers did not report his property as a whole because government is not consistent with the program before the tax amnesty program. In addition, the number of individuals who use the gap and government funds for personal purposes make respondents are reluctant to pay taxes. Keywords: Tax Amnesty, Phenomenology, Theory of Planned Behavior
PENGARUH MANAJEMEN PENGETAHUAN, BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI Rofikotul Arfati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.5553

Abstract

This study aims to examine and analyze the influence of knowledge management and organizational culture on organizational performance. This study uses theory of Resources Based View. The study conducted by the Agency for Assessment and Application of Technology (BPPT), with 62 respondents on engineering positions. Data collected using questionnaire method that is by giving list question or questionnaire which submitted directly to respondent and also by email. Data analysis techniques in this study using Partial Least Square (PLS) with WarpPLS 3.0. The results showed that knowledge management and organizational culture have positive and significant influence on organizational performance. Keywords : Knowledge Management, Organization Culture, Performance Organization
HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY Aprilya Dwi Yandari; Erina Sudaryati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.6873

Abstract

This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to the loss of an auditor independence. Especially for clients who have opinions other than unqualified (WTP). It may also encourage an auditee to pressure the auditor, such as the form of pressure that will replace his or her public accounting firm with another accounting firm. Fee audit and audit committee are very influential in audit quality, when the actual audit cost is higher than normal audit cost. And then, audit fee of expensive can create an incentive to the auditor to agree on client pressure in a form of report result so that it can result to quality audit. In addition, audit fees also arise over a clients business risk relationship which has important implications for the obligation of an independent auditor for an audit that has been allegedly negligent in doing so, as well as on audit fees which theoretically relate to both an audit effort and a business's risk auditors. Keywords: Fee Audit, Audit Committee, Audit Quality, Financial Statements
MEMAKNAI "AMANAH" ATAS PRAKTIK AKUNTABILITAS PADA ORGANISASI AMIL ZAKAT NURUL HAYAT SURABAYA Vidya Agustinawati; Rizal Mawardi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.7677

Abstract

Zakat, Infak, Sedekah (ZIS) management institutions as one way of balancing social economy with equal distribution of income but a crisis of confidence due to the lack of accountability practices through financial reporting and service-based Information Technology (IT) in modern era. The purpose of this study reveals how accountability practices can increase public awareness to fulfill Zakat, Infaq and Sedekah (ZIS) as well as to influence the behavior of ZIS managers in presenting reports on Zakat acceptance as a form of accountability and channeling their funds to achieve social welfare through the Education Scholarship Program. The method used is case study at Lembaga Amil Zakat Nasional Nurul Hayat Foundation, Surabaya. Sources of data in this study are primary data and secondary data. Data collection techniques are conducted by: 1) Direct Observation, 2) Interviews, and 3) Documentation. The analysis of data to be performed consists of description and content analysis. The collected data was then analyzed using descriptive method, with qualitative analysis. The first finding of this study is the practice of Accountability based on Islamic Sharia has brought consequences that the humanitarian aspect of zakat accounting, that is related to the implementation of moral ethical principles and God's law. Another finding obtained by researchers is on Zakat online payment system "ZakatKita". The management of ZIS Nurul Hayat has developed because this online system makes it easier for the muzakki, donators to do Zakat, Infak, Sedekah wherever they are and whenever want to do it. Keywords – amil zakat organitation, amanah, accountability practice, zakat, infaq dan sedekah (ZIS)
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DAERAH Kartika Kartika; Hudalila Safitri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.8304

Abstract

Penelitian ini bermaksud untuk mengetahui pengaruh kualitas sumber daya manusia serta pemanfaatan teknologi informasi terhadap keandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah. Survei dilakukan terhadap pegawai bagian akuntansi dan/atau penatausahaan di Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Lumajang, khususnya yang telah bekerja selama lebih dari 1 tahun. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan pemanfaatan teknologi informasi memang memiliki pengaruh positif terhadap keandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah.
DESAIN SISTEM INFORMASI KEUANGAN PENDAPATAN UANG SEKOLAH PADA PERHIMPUNAN PENDIDIKAN (PERHIMPUNAN ABC) Henry Novirga Tandyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.6893

Abstract

Nonprofit organizations in the field of service generally focus on the services they provide. This resulted in a lack of attention to the company's internal controls, one of which is the financial field. This study aims to design standard operating procedures of school tuition income on educational foundations using the model of financial information systems. This research uses qualitative method with exploratory case study approach. In addition, researchers also participated directly in this research as a consultant. The results of this study indicate that workmanship in the field of finance has a problem related to the reliability of information displayed both in the form of financial statements and management reports. The absence of Standard Operating Procedure is a major cause of this problem. Standard Operating Procedures can be a problem solver in tracking any problems that result in the lack of financial reports and management reports on the Education Foundation. Keywords: Financial Information System, Non-profit Organization, Revenue, Internal Control, Standard Operating Procedure.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Movie Rahmatika Suryani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.6872

Abstract

The main objective is to establish board independent, audit committees, institutional ownership, and management ownership as part of a good corporate governance on earnings managemement and earnings management on return on assets and return on equity at manufacturing companies which listed in Indonesia Stock Exchange (IDX) from 2011 to 2013. The method of selecting sample research using census sampling method. Acquired 206 manufacturing companies. Data analysis used multiple regression analysis and simple regression analysis using SPSS version 18. The results show that board independent and audit committees are not proven to earnings management while institutional ownership and management ownership have significant positive effect to earnings management. Furthermore earnings management practices undertaken by the company proved to improve the financial performance of the company. Keywords: good corporate governance, earning management, financialperformance

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