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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 7, No 1: January 2006" : 7 Documents clear
Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah Husna Alia; Rizal Yaya
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It shows that there is need for Moslem business organisation to have a different accounting that can direct Muslims towards success not only in the world but also in the Hereafter. This study tries to elaborate the perception of credit analysts in Islamic banking and those in conventional banking in Yogyakarta  on such concepts be implemented by a Muslim business organization. There are four hypotheses being tested. The tests show that there is no significant different perception between the two groups of samples on the characteristics of Islamic business organization, the users of Islamic accounting information, the characteristics of Islamic accounting and the appropriateness of conventional accounting for Muslim business organisation. Although the means are not significantly different, the descriptive statistics shows that the perception of  credit analysts  in Islamic banking is more pragmatic towards Islamic accounting issues rather than those in conventional accounting.
Desentralisasi dan Komitmen Organisasi sebagai Pemoderasi Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial pada Perguruan Tinggi Swasta di Indonesia Coryanata, Isma
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The result of previous studies on the relationship between budget  participation and managerial performance has been inconclusive and often contradictory. To resolve these differences, Govindrajan (1986a) states that it needs contingency approach. This approach systematically evaluated various conditions or factors that attain effect relation between budget  participation and managerial performance. This study empirically examined effect relation between budget  participation and managerial performance using two variables of contingency, namely decentralization and organizational commitment. Mailed questionnaires were distributed to 1000 managers from private universities in Indonesia by stratified sampling. The responses from 89 managers (8,9%) were analyzed by using regression analysis. The result indicated that the interaction between decentralization, organizational commitment,  and budget participation affected managerial performance on private universities.
Toward an Ideal Balance Of Islamic Banking Products Portfolio Adnan, Muhammad Akhyar
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The Islamic Banking Industry is growing rapidly in many countries, yet some important problems are yet to be faced. This includes the perception of some Muslim societies towards Islamic banking operations, accounting issues and particularly, in regard to the industries product portfolio. In the case of Indonesia – but perhaps also in the larger context – there has been concerns raised about the imbalance of product portfolio [Adnan 2003; 2005, Tohirin 2003, Muhammad 2005]. It is commonly known for example that the murabaha product has dominated product portfolio since the beginning of the industry’s operations. Although this issue is not related to fiqh concepts, many are concerned that product portfolio imbalance will cause an unevenness between the monetary or financial sector and the real sector of businesses. In other words, the situation will not reflect the notion of an Islamic economics concept, which is concerned about balance and harmony among all economic sectors. This paper offers a solution to this particular problem, with a view towards implementation of an Islamic economy.
Relationship Patterns between Leader-Subordinate Similarity and Subordinate Satisfaction: a Case Study Razali bin Mat Zin
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The leadership literature is voluminous. This study adopted the contingency model to explain the relationship between the leader-subordinate similarity and subordinate satisfaction. The effects of selected intervening variables namely age, educational level, race and sex were also analyzed. The findings showed that there is a significant relationship between leader-subordinate similarity and subordinates’ satisfaction. However, this significance was determined only after accounting for the demographic variables, i.e. age, subordinates’ sex, race and educational level. Once the demographic variables were accounted for, the consideration and initiating structure dimensions of leadership showed significant relationship with subordinates’ satisfaction with work.
The Influence of Audit Committee to Earnings Management I Putu Sugiartha Sanjaya
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the effectiveness of the audit committee. In Indonesia, the Jakarta Stock Exchange (JSX) issued a regulation in 2001. The regulation emphasize all companies (which treaded publicly) must have audit committee. On the basis of the regulation, existing audit committee is expected to be able to restrict earnings management. According to Millstein (1999), it is totally consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. This study investigates whether audit committee formation can reduce earnings management. Data is collected from JSX in 2001 and 2002 for manufacturing companies. Using independent sample t-test, the result suggests that audit committee can reduce earnings management.
Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making? Rahmawati, Evi
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condition, inflation, the change in high tech environment, price movements, and regulators statements. Studies shows that historical cost accounting. over the decade: still have power explanatory for investors, which indicates that its benefits outweigh its cost. However, Barth et al. (1996) provide strong evidence on incremental information of current cost disclosures for certain assets and liabilities. This paper concludes that even there are weaknesses (against) HCA, still there are more benefits that we can gain through HCA.
Akuntabilitas Keuangan pada Organisasi Pengelola Zakat (Opz) di Daerah Istimewa Yogyakarta Rifqi Muhammad
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research examines the financial accountability in Amil Zakah Institution (OPZ). As a non-profit organization that receive fund from donors (muzakki), manage and distribute their fund to the mustahiq (the group of people who have right in receiving zakah fund), OPZ should give financial statement regularly as a form of their responsibility to the society, especially to muzakkies. The samples used in this study are 8 amil zakah institutions in Yogyakarta. The results of this research are as follows: first, all of the institutions have made financial accountability but in different models based on the characteristics of the institutions. Second, almost of the institutions observed do not have a good accounting system and internal control. Third, all of the observed institutions have the same problem of not having accounting standard in processing financial accountability and lack of quality of human resources in managing financial division.   

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