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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 677 Documents
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Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES) Icuk Rangga Bawono; Anasti Dwi Martantya Kinasih; Apriani Kartika Rahayu
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1264.494 KB) | DOI: 10.18196/jai.2103160

Abstract

Research aims: This study has pupose to analyze the factors that consist of role and competence of village officials, village financial system implementation on the accountability of village fund management. In addition, this research examine  application of village financial system as intervening variable.Design/Methodology/Approach: The quantitative method used in this study with a survey approach, by distribute questionnaire to village secretaries and heads of village financial affairs as respondents that spread in 182 village on Banyumas Regency, Central Java. From distributed questionnaire, totally 120 that can be processed with Partial Least Square approach.Research Finding: The result found that role of village officials, competence of village officials, and application of village financial system partially significant on the accountability of village fund management. The result also confirmed that role and competence of village officials partially significant on the accountability of village fund management through application of village financial system. This research construct able influence 77% of the accountability of village fund management variable.Theoretical Contribution/Originality: This research confirm implementation village financial system could mediate relationship between role and competence of village officials on the accountability of village fund management in study of governmental.Practitioner/Policy implication: The village government needs to encourage participation and competence of village officials in managing village fund management. Train officials about village financial system also needed to obtain better accountability about village management funds.Research limitation/Implication: This research was only undertaken in the scope of Banyumas regency. Therefore, the generalization ability of this study is limited.
Remuneration and Disclosure of State Ministry/Agencies Financial Statements: Performance Role as Intervening Variable Eka Triana
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.892 KB) | DOI: 10.18196/jai.190188

Abstract

The purpose of this research is to provide empirical evidence regarding the impacts of remuneration toward financial disclosures of Ministries/Agencies in Indonesia, performance as an intervening variable.  This research is a quantitative research utilizing secondary data from 104 Ministries/Agencies' financial reports in 2012 and 2013 fiscal years. The results indicate that remunerations are significantly associated with  Local Government performance, the performance significantly associated with the financial disclosures, performance being able to mediate influence between remuneration against financial disclosures.
Pengakuan Biaya Riset dan Pengembangan : Tinjauan terhadap SFAS No. 2 Inon Listyorini
Journal of Accounting and Investment Vol 4, No 1: January 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.221 KB)

Abstract

SFAS No. 2 requires that research and development costs to be recognized as an expense in the period of issuance of such costs. Such treatment caused problems matching revenue with expenses can not be met, the concept of grouping resources as assets applied inconsistently and the trade off between the qualitative characteristics of relevance with reliability in the presentation of research and development costs. Capitalization of research and development costs can be done to overcome these problems, with the capitalization requirements made after the technical feasibility test.
Islamic Banks’ Stability: Full-Fledged vs Islamic Windows Arief Ichwanul Hasan; Tastaftiyan Risfandy
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (956.23 KB) | DOI: 10.18196/jai.v22i1.10287

Abstract

Research aims: This paper investigates whether Islamic windows have better stability than full-fledged Islamic banks.Design/Methodology/Approach: A sample of 14 Islamic banks and 19 Islamic windows banks in Indonesia from 2013 to 2018 was used in this study. Both ordinary least squares and panel fixed effects were employed to examine the stability of both Islamic banks’ types.Research findings: Our empirical result suggested that full-fledged Islamic banks were less stable than their Islamic windows counterparts. This result remained consistent after running the model with different estimators and conducting various robustness tests.Theoretical contribution/Originality: Our result implies that Islamic windows could enjoy their market position to maintain stability without converting themselves into full-fledged Islamic banks because the Islamic banking market's current condition is highly competitive.Practitioner/Policy implication: Our empirical evidence supports the Indonesian governments' policy in converting Islamic windows banks into full-fledged Islamic banks if the market's competitive condition is well monitored by the regulators.Research limitation/Implication: This research result is limited only to the Indonesian setting and can be different if the analysis is taken using a sample from other countries.
EFEKTIVITAS BALANCED SCORECARD DALAM MANINGKATKAN KINERJA MANAJERIAL BADAN USAHA MILIK NEGARA (BUMN) R. Weddie Andriyanto; Mega Metalia
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper has been withdrawn at the corresponding author's request for avoiding plagiarism reason.
Pengaruh Ownership Retention, Reputasi Auditor, Laba Perusahaan, dan Underpricing terhadap Nilai Perusahaan dengan Kepemilikan Manajerial dan Institusional Sebagai Variabel Pemoderasi Barbara Gunawan; Mazda Halim
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.263 KB)

Abstract

This research aims to examine the effect of ownership retention (OR), auditor's reputation, company's profit and underpricing on the value of the firm after an initial public offering and the moderating effect of managerial ownership and institutional ownership variables on the relationship between the proportion of retained ownership with value of the firm after the initial public offering. The samples of this research were 60 companies that run IPO (Initial Public Offering) and are listed in Indonesia Stock Exchange (IDX) from 2008 to 2011. The research samples used purposive sampling method.The data used in this research are secondary data which consist of prospectus financial report, fact book, and other supporting references. The data analysis technique was classical assumption test: normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The hypothesis test used multiple regression analysis. The result of this research shows that: the proportion of shares ownership that is still owned by old owners and auditor's reputation has a positive effect to the company's value after an initial public offering. Managerial and institutional ownership do not moderate the relationship between the proportions of shares ownership which are still owned by old owners with the company's value after an initial public offering.
Kejelasan Sasaran Anggaran, Sistem Pengendalian Akuntansi, dan Kinerja Manajerial: Studi Empiris pada Pemerintah Daerah Kabupaten dan Kota Se-Propinsi DIY Emile Satia Darma; Abdul Halim
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.492 KB)

Abstract

This research is to examine the effects of the budget goal clarity and accounting control system on managerial performances of the local governments. This research is conducted on a cross-sectional basis. Analysis of this research is conducted on 271 respondents, who are structural (echelon) officials of the regencies and municipal governments of the Province of Yogyakarta Special Territory. Samples of those officials are composed of service/authority/office managers/heads, department/sector/ subservice managers, subdepartment/subsector/section managers. Results of data analysis (using regression method) showing the variables of the budget goal clarity and accounting control system affect positively significant (p0.01) on the increase of managerial performance. Further researches may be conducted by reducing those limitations in this research. Within the scope of contingency model there are still a lot of contextual factors or other contingent variables that can be hypothesized to interact the effects of the control design of performance. This is useful to find the fittest model in the control design and contextual factors in a particular organization. Different organizations have different control design and contextual factors as well.
PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN, AUDITOR DAN PEMERINTAHAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Eka Fransiska Firdaus; Erni Suryandari
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.737 KB)

Abstract

Accounting  fraud,  where  the  financial  reports  are  reported  not  in  compliance  with  the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research population was 805 companies listed in the Indonesian Stock Exchange (IDX). The research samples were 125 public companies consisting 12 fraud firms and 113 non- fraud  firms.  Binary  logistic  regression  was  used  to  test  the  hypothesis.  The  results showed that number of related party transactions, firm size, and auditor's unqualified opinion affected the tendency of accounting fraud significantly. Current asset composition in total asset, capital turnover, aquitition, financial leverage, CEO age, CEO MBA, KAP, professional accountant and good corporate governance, These results advance the understanding of accounting fraud.
Pengaruh Kinerja Keuangan, Kepemilikan Saham Asing, Konsentrasi dan Pertumbuhan Perusahaan terhadap Kualitas Pelaksanaan Tata Kelola Perusahaan Einde Evana; R. Widdie Andriyanto; Betaria Sylvia H. A. Marbun
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.074 KB)

Abstract

The background of this research is there are so many research that successfully found the positive influence of corporate governance implementation toward company performance. According to various research about corporate governance, writer interested to do this research with the aim is to look for factors influencing quality of corporate governance implementation of public companies in Indonesia. The sample of this research is public companies in Indonesia, especially companies participated in survey done by IICG on 2001-2004. Based on purposive judgement sampling method, selected 40 public companies from 138 population as a sample of the research, also including on top ten rank based on IICG Rating. The process of data done with Microsoft Excel and Statistical Product and Service Solution (SPSS) version 11.0 with multiple regression in certainty level 90% or error analysis level (á ) 0.10. With multiple regression analysis and probability analysis value 0.10, the result of statistical test state that independent variable (leverage) influential positive and significant toward quality of corporate governance implementation of company, where as variable of foreign stock ownership concentration have positive relationship but not significantly toward quality of corporate governance implementation of company. For variable of company growth not influential positively and significant toward quality corporate governance implementation of company. Based on the whole result of test obtained the summary that quality of corporate governance implementation of public companies in Indonesia still very low because there were other factors influencing corporate governance implementation of company. These situation supported with so many research have done, even by institution or personal to measure the quality of corporate governance in various country and the result in Indonesia always still in low rank and low value for the quality of corporate governance compare with other countries.  
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN: PRAKTIK CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Duwi Nur Romadhon; Barbara Gunawan; Rudy Suryanto
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.194 KB)

Abstract

The aim of this research is to examine the effect of earnings management to the firm value: corporate governance practice as moderating variable. The sample of this research was extracted with purposive sampling method. The populations of this research are all of the company which are listed at Indonesian Stock Exchange (IDX). Based on purposive sampling method, 142 companies are considered being the sample in this study. The results of the research show that: ownership manajerial has a significant negative effect on firm value and quality of audit has a significant positive effect on the firm value.

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