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Journal of Accounting and Investment

ai
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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 8 Documents

Search results for , issue "Vol 17, No 1: January 2016" : 8 Documents clear

Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba Anggreni, Ni Komang; Putra, Nyoman K. A. M.; Yasa, I Nyoman Putra
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0045.66-78

This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange. Â This study focused on manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2013. The sampling method used is purposive sampling. Data were analyzed using moderated regression analysis (MRA). The results showed that the tax management negatively affect earnings quality, managerial ownership does not affect the tax relationship management and the quality of earnings and strengthen institutional ownership tax is a negative relationship management to the quality of earnings.

Pengujian Kesuksesan Implementasi Sistem Informasi Akuntansi Lembaga Keuangan Mikro: Modified Delone Mcleon Model Wahyu Manuhara Putra; Muh. Alfian
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research is motivated by the importance of accounting software in the micro finance institutions led by UPK that has an important role as a catalyst for poverty alleviation. Various data dan field observations indicate that the financial system various LKM UPK has not shown the quality reliable dan relevant system performance, even accounting stdanards has not fully implemented. This study adapted the DeLone dan McLean model that has been modified McGill et al. (2003) to map dan design the essential components of a successful implementation of accounting software for individual users as well as analyzing various system variables on user satisfaction, dan the impact on individual performance. All hypotheses have been tested dan found to result impartial. This model will be the basis for making a prototype web-based accounting softaware that will be developed dan implemented in the second year. So the ultimate goal of this research is that microfinance institutions are able to be an instrument of poverty alleviation optimal sustainability.

Editorial JAI edisi Juli 2016 Harjanti Widiastuti
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Fenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah Irman Mamulati; Iwan Triyuwono; Aji Dedi Mulawarman
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research is aimed to disclose the meaning of human resource as the intellectual assets. This study used a qualitative paradigm interpretive phenomenological to interpret the human resources as the intelectual assets in Amal Usaha Muhammadiyah. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.

Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards Nurmala Ahmar; Nuraini Rokhmania; Agus Samekto
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounting standards have an impact on the way of assessment, measurement and presentation. Samples are manufacturing companies listed in Indonesia Stock Exchange. Accrual earnings measurement method using five measurement approach, and three approaches to the measurement of real earnings management. The results showed that there were differences in real earnings management approach diskretioner costs and production costs. Three of the five methods used accrual earnings management (Modified Jones, Piecewise Linear and Kothari) proved to be the difference between before than after IFRS. While, Stubben Model not proved in this research. Results of this study are expected to have positive contribution on the development some policies related to the adoption of IFRS and the, particularly related to the accrual earnings management and real earnings management.

The Effect of Management Compensation and Debt Requirements on Earnings Management Concerning The Impairment of Assets Abrigo, Lloyd Kevin Co; Ferrer, Rodiel C.
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study determines the relationship between the impairment decision, as well as its magnitude, and two earnings management motivations, namely increasing management compensation, and meeting debt requirements. The computation of value in use in the impairment loss is subject to managementâ€™s estimate of future cash flows and choice of discount rate, which tolerates earnings management. Certain indicators and financial ratios were used to depict the effect of the two motives on impairment. In addition to this, the effect of firm size on impairment was also analyzed. The data were obtained from the OSIRIS database and the SEC form 17-A of the respective companies, as well as from telephone interviews and surveys. Probit regression was used to analyze the effect of the different motives to the impairment decision while multiple linear regression was used for the impairment magnitude. The findings show that publicly listed companies in the Philippines are engaging in â€œincome smoothingâ€ and â€œbig bathâ€ accounting with the use of impairment. Results also indicate that most â€œbig bathâ€ happens during periods where changes in the companyâ€™s executive officers occur. Lastly, there is also evidence that financially strong companies are deferring their impairment recognition to obtain a lower cost of financing.

Evaluasi Pembiayaan Perumahan Akad Murabahah Versus Kredit Konvensional Berdasarkan Volatilitas Harga Sahlan Hasbi; Kuncoro Hadi
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study was to determine whether the pattern of housing financing murabaha or conventional mortgages can overcome the volatility of house prices after the maturity of the financing. The data used is the housing finance murabaha installment in Bank Syariah Mandiri and Bank BRISyariah and conventional housing loan installment consumer loan interest is based on the National Private Bank. The study says that housing finance murabaha at bank Syariah Mandiri, Bank BRISyariah and conventional mortgages experienced a capital loss caused due to the volatility of house prices where the market value of the home after the maturity of the financing is higher than the value of the house based on murabaha financing and conventional loans.

Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing Caesar Marga Putri
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research is to examine empirically the effect of reporting channel (anonymous and non anonymous) in the structural model and the effect of religiousity level on individual intention to report wrongdoing act. The design used in this experiment is 2x2 between subjects, with graduate level student as participant. The result shows that anonymous reporting channel in the structural model is more effective than non-anonymous reporting channel. The result that religiousity level will affect the individual intention to report wrongdoing is unpredicted. This research shows that religiousity level is not effect individual intention to report wrongdoing.

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Contact Name
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Journal Mail Official
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Location
Kab. bantul,

Daerah istimewa yogyakarta

INDONESIA