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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 646 Documents

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Dampak Proses Politik dan Konsekuensi Ekonomi dalam Pembentukan Suatu Standar Aida Ainul Mardiyah
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.596 KB)

Standard setters should consider the possibility of the political process and economic consequences in making standard. The underlying reason is to reduce the presence of the injured party. On this basis, it is necessary to public hiring, thereby reducing the injured parties. This paper aims to look at the impact of political and economic consequences in the establishment of standards by basing PAT theory, agency theory, signaling theory, and interest group theory of regulation (basing this theory that the legislature has the power to men-supply regulation). In addition, the economic consequences are phenomena that can explain the theory of capital markets are not efficient.

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

ANALISIS BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DAN LABA AKRUAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Bety Pramitasari
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The research aims at examining the role of book tax differences to the persistence of earnings and earnings of accruals as moderate variable. This research also include control variable, that is industial factor. The hypothesis alternative is (1a) large positive book tax differences influence to the less persistence of earning; (1b) large negative book tax differences influence to the less persistence of earning; (2a) large positive book tax differences releated to earning of accruals caused the less persistence of earnings; (2b) large negative book tax differences releated to earning of accruals caused the less persistence of earnings. The sample of this reaserch was all companies listed Indonesian Stock Exchange (ISX) within the period of 2000-2006. The data ware collected using purposive sampling method, that is taked with based on specific. The amount of the sample was 50 companies with 160 data to be analyzed. This statistic method used multiple regression. The results of this research showed that large positive (negative) book tax differences does not influence to the less persistence of earning. Large positive (negative) book tax differences releated to earning of accruals does not cause the less persistence of earnings. The conclusion of the research is information in book tax differences can not measure persistence of earnings and information in accrual of earnings in book tax differences can not measure persistence of earning, so the information in book tax differences can not use to measure future earning performence.

Partisipasi Anggaran dan Orientasi Tujuan Sistem Organisasi sebagai Variabel Moderating dalam Hubungan antara Orientasi Profesional dan Konflik Peran pada Rumah Sakit Di Prop. Bengkulu Isma Coryanata
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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This research is aimed to examined empirically whether budget participation and orientation of organizational goal system as the moderating variables influence the relation between professional orientation and role conflict on hospitals in Bengkulu. Directly questionnaires were distributed to 50 managers from hospitals in Bengkulu by purposive sampling . The responses from 36 managers ( 72,9%) were analyzed by using regression analysis. The result indicated that budget participation as a moderating variable did not affecte the relation between professional orientation and role conflict but organizational goal system as a moderating variable affected the relation between professional orientation and role conflict.

Evaluation of E-Budgeting Implementation in Provincial Government of DKI Jakarta Using CIPP Model Approach Rama Andika Thio Rahman; Gugus Irianto; Rosidi Rosidi
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003). This qualitative research employs a case study approach and collects the data through interview and documentation. The Informants of this research are the Local Government Budget Team (TAPD) of the Special Capital Region of Jakarta Province. The results of this research show that the e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta is worthy to be continued since it evidently runs effectively with regard to the four components of CIPP Model. With regard to Context, it focuses on successful achievement of initial purposes, which are budget transparency and accountability. The finding of context evaluation is a shift of users’ paradigm from old system to e-Budgeting. With regard to Input, it uses adequate facilities and infrastructures as well as human resources, and the results of input evaluation show that an improvement of network and server used is necessary. With regard to Process, it facilitates and minimizes error in RKA arrangement process. The results of process evaluation show that there is no legally applicable SOP in e-budgeting implementation stages. With regard to output (Product), it improves Local Budget quality in case of its appropriateness to RPJMD planning document, and active role of budget control management.

Studi Kasus Fenomena Tingkat Serapan Anggaran pada Satuan Kerja Perangkat Daerah Perdana Kusuma Negara; Lilik Handajani; Lukman Effendy
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This Study aims to identify factors causing the low absorption budget local government units (SKPD) especially in early year at Biro Umum Setda Provinsi Nusa Tenggara Barat. To get deeply understanding and to find objective of research, this study uses qualitative method namely case study approach. In this study the authors emphasize on the point of view of individuals/actors who have experience in terms of financial management and disbursement of funds, not from the views of the organization. The results of this study provide an illustration that there are three factors affecting the absorption rate of the budget on Biro Umum Setda Provinsi NTB after being identified using data analysis techniques from Miles and Huberman. Those dominant factors are policy, administratition and human resource. These three factors have a strong impact on the budget absorption rate which tends to be low in early year and as a result occur accumulation of budget in the end of the year.

Pengaruh Volume Perdagangan dan Return terhadap Bid-Ask Spread dengan Model Koreksi Kesalahan Barbara Gunawan
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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This study aimed to examine the effect of trading volume and return to the bid-ask spread pharmaceutical industry shares listed on the JSE during 2003. This study uses regression analysis techniques. The results showed that the only variable return that proved false. However, for variable trading volume proved the absence of forgery.

Determinants of Weaknesses in Internal Control of Provincial Government in Indonesia Rizal Yaya; Halim Sri Suprobo
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims at examining and analysing factors that cause weaknesses in internal control system of provincial local government. Population of this study is all 34 provincial governments in Indonesia and the studied object is internal control weaknesses identified in the Provincial Government Audit Reports produced by the Audit Board of the Republic of Indonesia. Eighty three reports were used as sample ranging from 2011 to 2015. The research model of this study indicates adjusted R2 at 86% which is much higher than previous studies on this topic, Based on the multiple regression analysis, it is found that the size of local government and the use of information technology have a significant negative effect on the weaknesses of internal control. This implies that Provincial Government needs to use more information technology and allocate more resources on internal control improvement. On the other hand, the complexity of local government and the quality of human resources have positive effect on the weaknesses of internal control. These findings suggest provincial governments with large number of sub-districts to put more efforts in internal control system improvement than others. The provincial government with higher human development index needs more efforts on ethical conduct. This study contributes in investigating both financial and non-financial factors affecting internal control weaknesses of provincial government for longer period of analysis.

Green Earth: Carbon Emissions, ISO 14001, Governance Structures, Militarily Connected from the Manufacturing Industries in Indonesia Sri Iswati; Pikar Setiawan
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the effect of ISO 14001 empirically, Governance Structures and companies led by back with a military to carbon emissions disclosure in the manufacturing company that registered at the (IDX) Indonesian Stock Exchange of 2013 to 2017.Design/Methodology/Approach: The sample in this research was 53 companies chosen based on purposive sampling technique. The data used was 265 observation. The testing of hypotheses uses Ordinary Least Square (OLS) regression with STATA v14.Research findings: The research results show that there are three variables have proven to be not significant to carbon emissions, namely board independent, military connection, and return of equity. Research proves that board independent, military relationship, and return of equity did not affect commitment to express carbon emissions. On the other hand, this research demonstrates that there is four a variable that has significant impact on the carbon emission disclosure in manufacturing company that is, board size, ISO 14001, firms size and leverage.Theoretical contribution/ Originality: This research explain that the average Carbon Emission Disclosure (CED) performance of companies that have military-connected is higher than companies that not military-connected. Companies that have an ISO 14001 certificate with military connections have a higher average and are significantly higher than companies that are not connected with the military.Practitioner/Policy implication: The results of this study indicate the importance for companies to pay attention to the environment of production activities and the need for the government to set standards for disclosure of carbon emissions in order to achieve clean.Research limitation/Implication: The research carried out is still limited to companies that publish carbon emissions disclosures, inconsistent and still relatively low because disclosure of carbon emissions is still voluntary.

Pengaruh Kas, Bonus SWBI (Sertifikat Wadiah Bank Indonesia), Marjin Keuntungan, dan Dana Pihak Ketiga terhadap Pembiayaan Murabahah (Studi Empiris Pada Bank Umum Syariah di Indonesia) Octaviana, Kristia; Darma, Emile Satia
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.545 KB)

The paper tries to the factors which bring influence toward murabahah financing. Methods used in this research is to use Linear Regression models with SPSS software in statistical time series (time series) from January 2008-December 2010 on Sharia Public Banks. From the analysis conducted by the preparation is obtained that the independent variable (cash, SWBI bonus, profit margin, and third party fund) jointly was able to influence the dependent variable that is murabahah financing. Partially, SWBI bonus, profit margin, and third party fund affect murabahah financing, while the cash variable has no effect to murabahah financing. This is presumably because the amount of cash available to Islamic banks does not affect the amount of financing murabahah to the public. Cash in the amount greater or less did not affect Islamic banks in the dissemination of Islamic banks to the public, by way of channeling funds remain apart in the form of murabahah financing.

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