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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 7 Documents
 1 
Search results for , issue "Vol 16, No 1: January 2015" : 7 Documents clear
Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap Dewi Pudji Rahayu
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16) has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some advantages in the aspects of costs reduction in preparing financial statements. This research was based on literature review of several studies. The objectives of this research are to explore general difference among IFRS, PSAK, and tax regulatory particularly on Property, Plant and Equipment using cost methode (depreciation) and revaluation simulations, and Indonesia readiness to fully adopt IFRS in ASEAN region. The result of this research showed that using cost method and revaluation for simulation had no significant difference toward tax expense paid by tax payers due to this difference would be eliminated by deffered tax for next month. Indonesia should revise tax regulatory and adopt IFRS in it because this can make internasional  investors analize Financial Report easily.
Faktor-Faktor yang Mempengaruhi Implemetasi SIMDA dan Kualitas Laporan Keuangan SKPD Mohammad Alfian
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to identify factors that affect the implementation of SIMDA and quality of financial statements in Local Government Working Units (SKPDs) in Yogyakarta city. The population in this study is the government sectors in the city of Yogyakarta. The sample in this study were taken by purposive sampling method apocalypse. The hypothesis was analyzed using Structural Equation Model (SEM). The result of this research indicates top management supports and the quality of the input data have positive influence on implementation SIMDA.
Analisis Pengungkapan CSR Perbankan Syariah di Indonesia Berdasarkan Islamic Social Reporting Index Junaidi Junaidi
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this study was to analyze the implementation of Corporate Social Responsibility (CSR) as measured using an ISR index throughout Sharia banks in Indonesia using content analysis method. This study specifically analyzes the theme of financing and investment, governance and civil society organizations because the theme is considered the most appropriate for the social responsibility disclosure based on Islamic principles and rules. ISR analysis performed with reference to the 2014 annual report published by each Islamic bank. The results showed that BMI, BSM and BNIS scored the highest 91% and lowest scores are BRIS scored 54%.
Pengaruh Implementasi Syariah Governance Terhadap Loyalitas Nasabah Purnamasari, Intan; Darma, Emile Satia
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research aims to examine and obtain empirical study on the effect of syariah governance implementation on customer loyalty. The object of this research is islamic banking in Yogzyakarta. Collecting data used purposive sampling method on islamic banking customers in Yogyakarta. A total of 102 respondents used as samples in this study. The analysis tool used is multiple regression with SPSS 15.0. Testing the quality of the data used in this research is a classic assumption test, while the hypothesis testing used the t test analysis method. The results of the research showed that fairness and syariah compliance has a positive significant effect on customer loyalty, while transparency, accountability, responsibility, and indepen-dency doesn't have positive significant effect on customer loyalty.
Faktor-Faktor yang Berpengaruh Terhadap Minat Mahasiswa Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Zazuk Sapitri; Rizal Yaya
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to determine factors that influence students’ interest in enrolling in the accounting professional education (PPAk). Some independent variables are hypothesised to have influence on the students interests. Sample of this study is 609 students majoring in accounting at semesters 6 and 8 at Universitas Muhammadiyah Yogyakarta (UMY). To answer research hypotheses, data were analysed by using multiple regression test. The result shows that variables of motivation for quality, motivation for gaining knowledge, education costs, and lenght of study have positive and significant effects on students’ educational interests in enrolling in PPAk. On the other hand, variables of career motivation, economic motivation, social motivation, title motivation, and motivation to take USAP exam do not have effect on students’ interest to take PPAk.
Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk Firdaus, Dahlia; Sayogo, Djoko Sigit; Latifah, Sri Wahjuni
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management). Research proves that Nganjuk Regency’s Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency’s financial statements still apply Enclosure II of PP 71/2010 that is cash toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015.
Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Mispiyanti Mispiyanti
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The research population are manufacturing companies listed in Indonesia Stock Exchange arround 2010 to 2013. The samples were taken using purposive sampling method. The research results show that tax and bonus mechanism do not have effect toward companies’ transfer pricing decision. While, tunneling incentive has effect toward companies’transfer pricing decision.

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