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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.
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Articles 6 Documents
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Search results for , issue "Vol 13, No 2: July 2012" : 6 Documents clear
Analisis Praktik Corporate Social Responsibility Perusahaan Furniture di Kabupaten Jepara Aida Nahar
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Corporate social responsibility (CSR) is a transparent business practices, which are based on ethical values, with particular attention to employees, communities and the environment, and designed to meet the wishes of the shareholders and the public in general. Effort to understand and analyze the practice of CSR in a company is interesting, considering the practice of CSR is not a uniform practice and its implementation is highly dependent on the unique characteristics inherent in the company. The purpose of this study is to investigate to find out the practice of Corporate Social Responsibility by furniture companies in Jepara. Data collection methods used in this study were interviews, direct observation, and analysis of company documents. Data were analyzed by triangulation and interpretation. From the research conducted it can be concluded that the comapany’s motivation in implementing CSR undertaken by the company from Jepara regency furniture is the company’s commitment and enhance the reputation of the company. While the practice of CSR that have been made furniture enterprises in Jepara regency consists of several fields, namely a). economy, including internal and external sectors. Internal sector is focused on training programs for employees. The external sector was focused on facilitating the community development patterns, community groups, and cooperatives. b). Social areas, including the provision of public facilities (infrastructure development), social welfare, education and sports. c). Environment areas, including sustainable water supply.
Pengaruh Non Performing Loan Sebagai Dampak Krisis Keuangan Global terhadap Profitabilitas Perusahaan Perbankan Sari, Tia Melya; Syam, Dhaniel; Ulum, Ihyaul
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research purpose is to examine the effect of non-performing loans (NPL) in the global financial crisis on the corporate profitability of banks (listed on the Stock Exchange in 2003-2010). Independent variable in this research is Non Performing Loan (NPL) and the dependent variable is probability by return on asset.Sampling technique is used non-probability purposive sampling, so to be concluded  the samples used 15 banks. The method of the research is quantitative and description data non performing loan and probability (return on asset) bank listing on the Stock Exchange 2003-2010 period. Which are then analyzed by employing statistical analysis, such as simple linier regression, correlation analysis, determination coefficient analysis, and t-test. The data is calculated by SPSS 16 for windows. Based on the research result, there is not influence between non performing loan to probability (return on asset). The two variables show a very weak correlation at 0,142 with negative correlation value. This mean if non performing loan is increasing, profitability (return on asset) is decreasing and vice versa. The determination coefficient is 2% and the rest 98% which is influence by other factors. While in the hypothesis examination using t test, t calculation is -1,563 and t table 1,658. As such H0 is accepted. So in conclusion, non  performing loan does not significantly affect the level of profitability (ROA) company. Because the intermediary function of banks is not running properly.
Pengaruh Ownership Retention, Reputasi Auditor, Laba Perusahaan, dan Underpricing terhadap Nilai Perusahaan dengan Kepemilikan Manajerial dan Institusional Sebagai Variabel Pemoderasi Barbara Gunawan; Mazda Halim
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to examine the effect of ownership retention (OR), auditor's reputation, company's profit and underpricing on the value of the firm after an initial public offering and the moderating effect of managerial ownership and institutional ownership variables on the relationship between the proportion of retained ownership with value of the firm after the initial public offering. The samples of this research were 60 companies that run IPO (Initial Public Offering) and are listed in Indonesia Stock Exchange (IDX) from 2008 to 2011. The research samples used purposive sampling method.The data used in this research are secondary data which consist of prospectus financial report, fact book, and other supporting references. The data analysis technique was classical assumption test: normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The hypothesis test used multiple regression analysis. The result of this research shows that: the proportion of shares ownership that is still owned by old owners and auditor's reputation has a positive effect to the company's value after an initial public offering. Managerial and institutional ownership do not moderate the relationship between the proportions of shares ownership which are still owned by old owners with the company's value after an initial public offering.
Sebuah Kajian Mengapa Akuntansi Syariah Masih Sulit Tumbuh Subur di Indonesia Virginia Nur Rahmanti
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Nowadays, shariah model is increasingly favoured by the world society, especially Indonesian. It's proved by Indonesian Bank report year ended 2011 which shows increasing number of shariah financial institution either in the downtown or sub urban area. Nevertheless the sharia'ate development in Indonesia that was born on 1992nd  signed by the established of Bank Muamalat Indonesia, still shows low quality. Factually, human resources is the main factor which determine the success of shari'ate in Indonesia. Indonesian human resource asset seems unready to control shariah scheme, it's proved by the low-level of their understanding in about the human responsibility to the God (habluminallah) and to another people (habluminannas). This condition worsen by their reluctant to learn about shariate holistically. In their mind, shariate just define by kinds of transaction without riba, whereas the thruth shariate concept is wider than just usury. Likely, these fenomena cause the gap between Islamic shariate concept and pratical become wider. In the other side, most practioners try to think out of the box from the prison of shariate financial standard (PSAK syariah), because they think that PSAK syariah isn't truly shari'ah like Islamic shariate determined. This research using interpretive methodology with fenomenology approachment. Informan used including academics, practitioners and standard maker (Dewan Standar Akuntansi Syariah). Data gathering method using literature analysis, interview and observation. Researcher hope from this research will find conclusion about the reason of this slow development of shariate in Indonesia. 
Analisis Komparatif Kinerja Keuangan Perbankan Syariah Menggunakan Metode Camels pada Sebelum, Selama dan Sesudah Krisis Global Tahun 2008 Suci Kurniawati
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

In 2008 the global financial crisis that hit the United States has spread to the whole world. Conditions of the global economic crisis affecting the financial performance of banks and each bank has the financial performance of the condition varies in receiving the impact of global crisis include Shariah banking. Thus the purpose of this study was to determine the comparison and test the differences between the financial performance of Shariah banking, objects used in this study is the bank Syariah Mandiri and Bank Muamalat Indonesia and Bank Syariah Mega Indonesia in the period 2007, 2008, 2009 using the method CAMELS. The study was based on the rating of the CAMELS method that uses a Bank Indonesia Regulation 9/1/PBI/2007. The study was a quantitative study using a comparative description and analysis of secondary data collection methods in the form of annual financial statements of each Islamic bank and the sampling method using a purposive sampling method. Data were processed using SPSS and data analysis performed using One Way ANOVA. The results showed that the overall ratio of otherwise healthy banks in the years 2007-2009 CAMELS BSM and BMI, and BSMI has an average level of health in the composite ranking categories. Based on the results obtained there was no significant difference between the performance of CAMELS in BMI, BSM and BSMI. At the time of global crisis Bank Syariah Mandiri is superior to preserve the value and growth ratio compared Muamalat Indonesia and Bank Syariah Mega Indonesia.
Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI) Kurniawan, MS; Latifah, Sri Wahjuni; Zubaidah, Siti
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aimed of this study was to examine the influence of company's characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset, company size and financial leverage. Index Eckel is used to determine the income smoothing practice. The study was using 43 finance companies listed at Indonesian Stock Exchange, with a period between 2006-2010. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of return on asset to income smoothing practice. The second hypothesis was used to examine the influence of company size to income smoothing practice. The third hypothesis was used to examine the influence of financial leverage to income smoothing practice. The result of this study indicated that 20 out of 43 companies which were used as samples committed income smoothing practices. The output of multiple regression showed that return on asset having a significant influence to income smoothing practice. But company size and financial leverage did not have influence to income smoothing practice. 

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