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 3, No 1: January 2002" : 6 Documents clear
Peer Review : Upaya Meningkatkan Kualitas Jasa Firma Akuntan Publik Widiastuti, Harjanti
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In recent years, most people ask qualities of CPA firm’s work in accounting and auditing services. In response to the call for more accountability, public accountants should make “audit” or review to their work and disclose more detail their operations. In 1977, the Amarican Institute of Certified Public Accountants (AICPA) established a review mechanism referred to as “peer review” or some people called “auditor’s audit” The result of Maier and Fuglister’s survey indicated that peer review program is perceived by auditors as one of the most important appraisal activities to improve audit quality. Depart from their survey, this article describe a simple explanation concerning quality control system as a background and guidance to perform peer review, peer review concept itself and how audit quality can be improved through peer review.
Pengaruh Publicness pada Hubungan Antara Partisipasi Pembuatan Anggaran dengan Kinerja Manajerial Pratolo, Suryo
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.607 KB)

Abstract

Research in the relationship between budgeting participation and managerial performance in Indonesia or abroad has shown inconsistent result. Beside that, In Indonesia, still little of researches touch the area of public sector, where if it done, it would support improving public services. With the background above, I try to replicate formerly researches about the relationship between budgeting participation and managerial performance on public and private sector organization in “Yogyakarta” and “Center of Java." This research also tries to look at if there is inducement of “publicness” to the relationship between budget participation and managerial performance. Using regression analysis, I can conclude that there is positive significant relationship between budget participation and managerial performance on two type organizations. Using the chow test, there is the inducement of “publicness” on that relationship. From the elasticity test, I can conclude that the relationship between budgeting participation and managerial performance in “Yogyakarta” and “Center of Java” is not elastic. Base on elasticity comparison, I can conclude that the relationship in private sector organization is more elastic than in public sector organization.
Pengaruh Life-Cycle Perusahaan terhadap Incremental Value-Relevance Informasi Laba Abd. Hamid Habbe
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.725 KB)

Abstract

The main objective of this paper is to examine the effect of life-cycle of firm on the relationship between earnings information and market value of equity. This research is based on inconsistency of the result previous research. I derive hypothesis from Myers theory (1997) which imply that the value of the firm is determined by two components, value of asset in place and growth opportunities. These two components have a difference characteristic in each phase of life-cycle. I employ common factor analysis to classify sample into five phases, growth phase, growth/maturity phase, maturity phase, maturity/stagnant phase, and stagnant phase.  The result is consistent with hypothesis that each phase of life-cycle (except growth phase), earnings is positive relation to market value of equity. In addition, I also find evidence a various determination of earnings in each phase. This result indicate that firm life-cycle provide incremental value relevance for earnings information.
Faktor-Faktor Perbedaan Individual dalam Keahlian End-User Computing Suryandari, Erni
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (45.82 KB)

Abstract

The successful application of an information system will be affected by the system itself and executors. Personnel involved in a system covering end-user computing with varying levels of expertise. Computer skills is one of the factors associated with successful implementation of information systems sutu given the importance of these skills, necessary support for the development of such expertise. Factors individual differences associated with computer expertise. Harrison and Rainer (1992) grouping of individual differences into demographics, personality, cognitive style. The discussion is based on the literature and some of the results of empirical studies are concerned. The purpose of this paper is to show some evidence of the existence of various factors related to the EUC expertise involved in the application of accounting information system. The implications of the problem could provide insight for the development of a system and encourage further research.
SAPA Paradigma Baru Sistem Akuntansi Sektor Publik dalam Pelaksanaan Otonomi Daerah Lilis Setiartiti
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.807 KB)

Abstract

With the enactment of the law on regional autonomy and its implementing regulations, has led to changes in many aspects of local government birokrase environment. SAPA is a new paradigm scores within the public accounting system in anticipation of the implementation of regional autonomy. SAPA give a new alternative in local government accounting system previously used single entry. SAPA implementation is expected to improve the performance and direction of pemangunan area. By SAPA performance reports will be more comprehensive local, regional wealth will always be detected, accounting more secure, can be used as a reference for more accurate budgeting. Besides, the SAPA accounting information will be more accurate for local governments to make decisions because of the financial statements which are presented not only with cash flow considerations.
Penerapan dan Pengendalian Jaringan Komunikasi pada Sistem Informasi Akuntansi Berbasis Komputer Nung Harjanto
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (98.536 KB)

Abstract

The information system has a strategic position for the company to achieve organizational goals. With the support of computer technology, the information generated will be presented with an accurate, secure and fast. Organizational information system is designed such that it can support the organization's operations and decision making. With the network system, each organizational unit are connected to one another in a local, regional and even multinationals that transfer of information can take place quickly and easily so as to encourage high efficiency. Besides, information technology can send information in various forms (data, visual, and audio-visual). The communication network can be constructed through three organizational approaches, a) centralized network, b) decentralized system and c) distributede of data processing. Each of these approaches has advantages and disadvantages. Besides, there are advantages and disadvantages of computer-based information system has some potential threats, such as vulnerability to loss or corruption of data, the difficulty of the data to be searched, and computer crime. The designers of information systems as well as top managers are encouraged to consider these matters so that the application of computer-based accounting information system can be completely managed and controlled so safe and beneficial in supporting the activities of the company.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2002 2002


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