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. bantul,
Daerah istimewa yogyakarta
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 15, No 1: January 2014" : 6 Documents clear
Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan Rahmawati Rahmawati; Halim Usman
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.36 KB)

Abstract

The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.
Desain Sistem Informasi Akuntansi Keuangan Masjid Nugraha, Farhani Kautsar; Wahyuni, Endang Dwi; Anwar, Achmad Syaiful Hidayat
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.754 KB)

Abstract

The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami’ Kota Malang. This research is case study with analysis description method. Designing the accounting information system in order to increase control effectiveness of cash receipt and cash expenditure. The result of analysis, describe that in few transaction in Masjid Agung Jami’ there are double function, not complete of receipt, and financial reporting using cash basic. Then researcher designing with other function involvement also additional cashier function, additional few document, and using Microsoft Excel with accrual basic accounting.
Kegunaan Pelaporan Keuangan Untuk Pembuatan Keputusan Internal Tunjung Probo Nirmala; Mohammad Alfian; Yeni Priatna Sari
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.882 KB)

Abstract

Study aims to determine the level of usefulness of financial reporting for internal decision-making based on the internal user's perception of government financial reporting. Research methods are using primary data sources through an online questionnaire to 93 employees in the Inspector General Ministry of Commerce. Research suggests there is a relationship between educational background with degree of usefulness of financial statements, but there is no statistical evidence that supports an association between the level of professional experience and level of usefulness of financial statements. In addition, it is known that the level of usefulness of accrual-based information is high in internal decision-making framework. However, it was also found that there was no difference in usefulness between accrual-based information and cash-based information for internal decision making.
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak Afrizal Tahar; Arnain Kartika Rachman
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.165 KB)

Abstract

This study aims to analyze the Influence of Internal Factors and External Factors on Taxpayer Compliance. Internal factors such as religious understanding and awareness, while external factors that corruption committed by unscrupulous tax, public services, and advertising. Objects in this study is Jebres Surakarta and research subject is an individual taxpayer. This study has a sample of 57 respondents to the taking of convenience. The analytical tool used SPSS 19.0. Based on the analysis conducted, the results showed that influence awareness of tax compliance and the other factors such as; corruption committed by unscrupulous tax, religious understanding, public services, and advertising does not affect tax compliance.
Pengaruh Risiko Likuiditas Terhadap Profitabilitas pada Perbankan Syariah dan Konvensional Di Indonesia Nugraheni, Peni; Alam, Whinda Febrianti Iskandar
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.441 KB)

Abstract

This research aims to test the influence of liquidity risk to profitability in the Sharia and Conventional Banking empirically, and also to compare the existence of liquidity risk and profitability in the Sharia and Conventional Banking. Financing to Deposit Ratio (FDR), Liquid Asset to Deposit (LAD), and Liquid asset to Total Asset (LTA) as the proxy of liquidity risk. Profitability was proxied by Return on Asset (ROA). The results show that in Sharia Banking, FDR and LTA influence profitability positively and significanly, while the LAD influence negatively to the profitability. In the Conventional Banking, LTA variable effects negative and significant to the profitability and for the FDR and LAD have not significant effect on profitability. The research also finds that variables of FDR and LTA in Conventional and Sharia banking have significant differences, while LAD and ROA in Conventional and Sharia Banking have not significant differences.
Informasi Akuntansi dan Non Akuntansi Terhadap Initial Return Saham Linggar Prawesti; Arum Indrasari
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.612 KB)

Abstract

This research analyze and provide empirical evidence about the effect of accounting information (firm size, earning per share (EPS), financial leverage, return on asset (ROA)) and non accounting information (percentage of share ownership, auditor reputation, underwriter reputation, type of industry) to the initial returns at the initial public offering (IPO). This research use secondary data derived from the annual report where companies conduct the initial public offering (IPO) in the year of 2008-2012. The sample is 65 companies which is obtained by purposive sampling method. The analytical method used is multiple linear regressions with significance level 5%. Results of the research indicated that financial leverage have a negative and significant effect on the initial returns. Meanwhile variable firm size, earnings per share (EPS), return on assets (ROA), percentage of share ownership, auditor reputation, underwriter reputation, and the type of industry does not significantly effect the initial returns.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol. 26 No. 2: May 2025 Vol. 26 No. 2: May: 2025 Vol. 26 No. 1: January 2025 Vol. 25 No. 3: September 2024 Vol 25, No 3: September 2024 Vol. 25 No. 2: May 2024 Vol 25, No 2: May 2024 Vol 25, No 1: January 2024 Vol. 25 No. 1: January 2024 Vol. 24 No. 3: September 2023 Vol 24, No 3: September 2023 Vol. 24 No. 2: May 2023 Vol 24, No 2: May 2023 Vol 24, No 1: January 2023 Vol 23, No 3: September 2022 Vol 23, No 2: May 2022 Vol 23, No 1: January 2022 Vol 22, No 3: September 2021 Vol 22, No 2: May 2021 Vol 22, No 1: January 2021 Vol 21, No 3: September 2020 Vol 21, No 2: May 2020 Vol 21, No 1: January 2020 Vol 20, No 3: September 2019 Vol 20, No 2: May 2019 Vol 20, No 1: January 2019 Vol 19, No 2: July 2018 Vol 19, No 1: January 2018 Vol 18, No 2: July 2017 Vol 18, No 1: January 2017 Vol 17, No 2: July 2016 Vol 17, No 1: January 2016 Vol 16, No 2: July 2015 Vol 16, No 1: January 2015 Vol 15, No 2: July 2014 Vol 15, No 1: January 2014 Vol 14, No 2: July 2013 Vol 14, No 1: January 2013 Vol 13, No 2: July 2012 Vol 13, No 1: January 2012 Vol 12, No 2: July 2011 Vol 12, No 1: January 2011 Vol 11, No 2: July 2010 Vol 11, No 1: January 2010 Vol 10, No 2: July 2009 Vol 10, No 1: January 2009 Vol 9, No 2: July 2008 Vol 9, No 1: January 2008 Vol 8, No 2: July 2007 Vol 8, No 1: January 2007 Vol 7, No 2: July 2006 Vol 7, No 1: January 2006 Vol 6, No 2: July 2005 Vol 6, No 1: January 2005 Vol 5, No 2: July 2004 Vol 4, No 2: July 2003 Vol 4, No 1: January 2003 Vol 3, No 2: July 2002 Vol 3, No 1: January 2002 Vol 2, No 2: July 2001 Vol 2, No 1: January 2001 Vol 1, No 2: July 2000 Vol 1, No 1: January 2000 More Issue