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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 5 Documents
 1 
Search results for , issue "Vol 14, No 1: January 2013" : 5 Documents clear
Analisis terhadap Dugaan Pemanfaatan Belanja Hibah, Belanja Bantuan Sosial dan Belanja Bantuan Keuangan Oleh Incumbent dalam Pemilukada Serta Efektivitasnya terhadap Pendapatan Asli Daerah Amalia, Citra Rizki; Pratolo, Suryo
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research to proves whether there is the use of grant spending, social assistance spending and financial assistance spending by incumbent in Local General Election. This research is also to test effectiveness enhancement of grant spending, social assistance spending and financial assistance spending through the influence the three spending sources to local income enhancement in  region of incumbent that conducted Local General Election 2011. The population of this research are both the province and regencies that conduct Local General Election 2011 with observation period 2009 until 2011. After purposived sampling, the result were get 62 region that conducted Local General Election consists of 37 region of incumbent area and 25 region of nonincumbent. The result of the analysis using SPSS shows that there is enhancement of grant spending, social assistance spending and financial assistance spending between before Local General Election and at the time of Local General Election in the region of incumbent in 2011. The results of the research that shows  the enhancement proves that there is possibility of the use the three sources of spending in the Local General Election by incumbent for his political interest.
Formulasi Penetapan Besaran Pajak Lingkungan Hidup pada Perusahaan Pertambangan dalam Pengendalian Kerusakan Lingkungan Hidup: Suatu Pendekatan Literatur Pandapotan, Daniel
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

One of company activies that relate directly to the environment is a mining activity. Tax can be instrument to control the environment, and also financing instrument to recover environment damage by mining activity. Therefore, Mining Companies are encouraged to manage environment information and report the enviromental costs to their stakeholders. This research uses a qualitatif approach because qualitatif research is more complex to give details of informations in difficult expressions. The design of this research is qualitative descriptive to develop the research idea. This reseacrh is based on secondary data such as literature review, government regulation about taxes and environment, and others reseacrh. In terms of analyzing the data, researcher conducted domain analysis to do exploration new idea. The research  results are to identify environmental costs in mining companies of its activities which consists of prevention costs, detection costs, internal failure costs, and external failure costs, to design environmental taxation mechanism and to determine the base of environmental tax.
Analisis Faktor-Faktor yang Mempengaruhi Rendahnya Pembiayaan Mudharabah Menurut Perspektif Manajemen Bank Syariah dengan Pendekatan Kritis Adnan, Muhammad Akhyar; Purwoko, Didi
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Ths study is trying to identify the factors behind the low volume of mudharabah contracts agreed or signed by the Isamic banks generally as compared to Murabaha. Three BPRS (Bank Pembiayaan Rakyat Syariah – Rural Syariah Banks) in Yogyakarta have been chosen to be studied. These include BPRS Bangun Drajat Warga (BDW), Barokah Dana Sejahtera (BDS) dan Amal Mulia. The qualitative and critical approaches have been applied in this study. Some important key persons in each bank have been interviewed deeply. They include the members of Dewan Pengawas Syariah (Shariah Supervisory Board), Top management until middle management level. There are eleven factors identified to have an influence on the low portion of mudharabah released by the syariah banks. These include (among others) the risk, uncertainty, report mechanism, high NPF, difficulty in analysis, partner’s tranparency, human resource capacity, lack of trust.
Makna Keuntungan Bagi Pedagang Kaki Lima (Studi pada Pedagang Kaki Lima di Bangsri Jepara) Ahmad Ubaidillah; Sri Mulyani; Dwi Erlin Effendi
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research’s goal is to understand the meaning of profit which is seen from cadger’s side. Cadger profession become focus because their relation directly  between cadger, money, and society. Cadger profession, society and "money" is an endless circle. They related to the various circle of life. With Intensionalism Hermeneutic, researchers trying to interpret and explore the meaning of the words in the text or informant of what the language or what is thought by informants. This research concludes that there are three meanings of profit for cadger profession. The first meaning is material profit in the form of deposits or  savings that used to cover personal necessity. The second meaning is spiritual profit  will be seen from the street cadger’s to keep attention to the command of God to all His commandments. And the third meaning is inner satisfaction profit when can make others happy, even as street vendors still have the opportunity to share.  These are the three meanings of “profit” found in this research, which was viewed from the cadger’s side.
Kinerja Manajemen Perguruan Tinggi Ditinjau dari Perspektif Pelanggan dan Perspektif Pembelajaran dan Pertumbuhan (Studi Kasus pada Universitas Muhammadiyah Jember) Nurul Qomariah
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to identify and describe the management of the University of Muhammadiyah Jember performance as measured using the Balanced Scorecard approach from the perspective of customers, growth and learning. The population in this study consisted of students, lecturers / professors and employees of the University of Muhammadiyah Jember. Results of the study found that the performance of the University of Muhammadiyah Jember in 2008 as measured by the Balanced Scorecard approach from the perspective of customer total score was 6.6% and from the perspective of growth and learning total score of 13.7%. Thus University of Muhammadiyah Jember in 2008 viewed from the aspect of customers and aspects of growth and learning can be categorized as a company that has a good performance. From these results suggested University of Muhammadiyah Jember should further improve service to students and improve the welfare of its employees.  

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