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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 13, No 1: January 2012" : 6 Documents clear
Pengaruh Kas, Bonus SWBI (Sertifikat Wadiah Bank Indonesia), Marjin Keuntungan, dan Dana Pihak Ketiga terhadap Pembiayaan Murabahah (Studi Empiris Pada Bank Umum Syariah di Indonesia) Octaviana, Kristia; Darma, Emile Satia
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The paper tries to the factors which bring influence toward murabahah financing. Methods used in this research is to use Linear Regression models with SPSS software in statistical time series (time series) from January 2008-December 2010 on Sharia Public Banks. From the analysis conducted by the preparation is obtained that the independent variable (cash, SWBI bonus, profit margin, and third party fund) jointly was able to influence the dependent variable that is murabahah financing. Partially, SWBI bonus, profit margin, and third party fund affect murabahah financing, while the cash variable has no effect to murabahah financing. This is presumably because the amount of cash available to Islamic banks does not affect the amount of financing murabahah to the public. Cash in the amount greater or less did not affect Islamic banks in the dissemination of Islamic banks to the public, by way of channeling funds remain apart in the form of murabahah financing.
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah dengan Komitmen Organisasi Sebagai Variabel Pemoderasi Beny Arifin W.
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is conducted to examine the effect of budget participation, budget goal clarity, accounting control and reporting system on performance accountability of government agencies with organizational commitment as a moderating variable. The sample in this study was taken with a purposive sample of non probability sampling that adjusted with certain criteria or considerations. The sample in this study are structural officials in Pekalongan Regency which amounted to 90 respondents. The results of this study show that the participation of the budget, the budget goal clarity, accounting controls and reporting systems have significant positive effect to the performance accountability of government agencies. However, budget participation, budget goal clarity, accounting controls and reporting systems do not affect the performance accountability of government agencies with organizational commitment as moderating variable. 
Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba Pratama, Dika Fajar
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to test empirically the effect of profitability, financial risk, firm value, ownership structure and dividend payout ratio to income smoothing. The sample in this research are 33 manufacture companies that have been listed on the Indonesia Stock Exchange in period of 2006 to 2009. Sample was obtained by purposive sampling method. Analysis tool uses regression analysis with logistic regression method.  The results of analysis indicate that profitability, financial risk, firm value, public ownership and dividend payout ratio do not influence income smoothing in manufacture companies except managerial ownership.
Pengaruh Personal Background, Pengetahuan Dewan Tentang Anggaran, dan Political Culture terhadap Peran DPRD dalam Pengawasan Keuangan Daerah Wibowo, Sigit Arie
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aim to examine the influence of personal background, council budget knowledge, and political culture towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behaviour on political activity. The data in this research consist of primary data that taken from questionaries distributed directly to respondents. The collected are from 144 members of DPRD at Karesidenan Cirebon. Hypothesis of this research are examine by using independent t test, Analysis of Variance (ANOVA), and multiple regression. The result of this research in general shows that personal bacground and political culture have no significant influence towards the role of DPRD on region financial control. But, the council budget knowledge has significant influence towards the role of DPRD on region financial report.
The Balance Sheet As an Earnings Management Constraint (Case Study In Indonesia Manufacture Company) Dwi Sudaryati
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research has the purpose to examine the balance sheet existence as an earnings management constraint. This research use the secondary which it is taken from the quarterly financial statement of manufacture companies listed on Indonesia Stock Exchange (IDX) during 2008-2009 periods. This research used 68 manufacture companies as its sample. Then, the obtained data has regression analyzed by Generalized Ordered Logit Model. The Output of regression indicates that there is significant relation between net assets with the earnings surprise. The reporting earnings surprise smaller negative or larger positive decrease when the value of net asset is overstated. So, it can be concluded that balance sheet is as an earnings management constraint.
Pengaruh Kualitas Sistem Informasi Keuangan Daerah terhadap Kepuasan Aparatur Pemerintah Daerah Menggunakan Model Delone dan Mclean Arifin, Jabal Firdaus; Pratolo, Suryo
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to determine the effect of regional financial information system to local government officer. This study obtained a result that: the quality SIKD had positive effect on satisfaction of the local government officer, the quality of information from SIKD had no positive effect on satisfaction of the local government officer, and quality SIKD had no positive effect on the use of the system, Quality information from SIKD had no positive effect on the use of system, The reciprocal relationship of satisfaction and use of system had no positive effect,  Satisfaction of local government officer had positive influence on individual impact of each officer and the use of SIKD no positive effect on individual impact of each officer.

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