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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 646 Documents
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PENGARUH AUDIT MANAJEMEN, KOMITMEN ORGANISASIONAL MANAJER, PENGENDALIAN INTERN TERHADAP PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN KINERJA BADAN USAHA MILIK NEGARA DI INDONESIA Pratolo, Suryo
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.246 KB)

Abstract

Company performance and “good corporate governance” can’t run automatically. It needs the system and personnel aspects to drive. Base on the former research and literature study, researcher choose management audit, manager’s organization commitment, and internal control as exogenous variables that influence “good corporate governance” principles application and  company performance. Using the path analyses technique, this research results the research summary: there is a relationship between management audit, manager’s organization commitment, and internal control; there is no relationship between  management audit and manager’s organization commitment  on “good corporate governance” principles application directly and indirectly; there is influence of internal control on good corporate governance principles application directly; there is indirect relationship between internal control and company performance through “good corporate governance” principles application; and there is direct influence of management audit, internal control, and “good corporate governance principles application” on company performance. Other research resulted outcome is that internal control has the highest influence on “good corporate governance” principles application and company performance.
Factors Affecting Capital Expenditure Allocation: Empirical Evidence from Regency/City Government in Indonesia Ilham Maulana Saud; Eka Asterina; Gisti Fairuz Trisha
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.703 KB) | DOI: 10.18196/jai.2102150

Abstract

Research aims: To analyze the effect of local taxes, regional retribution, special allocation fund, and area size on the allocation of capital expenditure with economic growth as a moderating variable in the regency/city Governments in Indonesia from 2016 to 2017.Design/Methodology/Approach: This study used secondary data obtained through the website of the Ministry of Home Affairs, Ministry of Finance, and Audit Board of the Republic of Indonesia. Based on the purposive sampling method, a sample of 565 regencies/cities in Indonesia was obtained. The hypothesis testing in this study used Moderated Regression Analysis.Research findings: Based on the results of the study, it could be concluded that partially the local tax variables, special allocation fund, and area had a positive and significant effect on capital expenditure allocation. In contrast, regional retribution variables did not affect capital expenditure allocation, and economic growth could moderate the effect of local tax on capital expenditure allocation, but unable to moderate the effect of regional regional on capital expenditure allocations.Theoretical contribution/Originality: This research proved the theory of fiscal federalism in the relationship to fiscal decentralization, such as local taxes, economic conditions, public services, and public welfare. Moreover, this study enriched the literature on the application of the theory of stewardship in government agencies.Practitioner/Policy implication: Regional governments in regencies/cities in Indonesia are expected to explore the potential of their regions better so that they can improve the steward function to the community.Research limitation/Implication: The research period was relatively short; due to the availability of data only from 2016 to 2017, many research data were outliers. Future research is expected to renew the observation period and change the intervening model, as well as add other variables related to capital expenditure, such as General Allocation Funds (DAU), Revenue Sharing Funds (DBH), population numbers, Budget Surplus (SILPA) and others.
Formulasi Penetapan Besaran Pajak Lingkungan Hidup pada Perusahaan Pertambangan dalam Pengendalian Kerusakan Lingkungan Hidup: Suatu Pendekatan Literatur Pandapotan, Daniel
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

One of company activies that relate directly to the environment is a mining activity. Tax can be instrument to control the environment, and also financing instrument to recover environment damage by mining activity. Therefore, Mining Companies are encouraged to manage environment information and report the enviromental costs to their stakeholders. This research uses a qualitatif approach because qualitatif research is more complex to give details of informations in difficult expressions. The design of this research is qualitative descriptive to develop the research idea. This reseacrh is based on secondary data such as literature review, government regulation about taxes and environment, and others reseacrh. In terms of analyzing the data, researcher conducted domain analysis to do exploration new idea. The research  results are to identify environmental costs in mining companies of its activities which consists of prevention costs, detection costs, internal failure costs, and external failure costs, to design environmental taxation mechanism and to determine the base of environmental tax.
Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Pnpm Mandiri Pada Badan Keswadayaan Masyarakat Betul Kota Malang Vivi Dwi Aryanti; Masiyah Kholmi; Endang Dwi Wahyuni
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aims of this study is to describe the accountability and transparency of PNPM Mandiri fund management in self supporting public agency (BKM) BETUL Malang by using indicators of accountability and transparency that have been determined by Indonesian governement. Object of the research is BKM BETUL. The data obtained from the questionnaires spread result and documentation relate the rule of BKM BETUL funding management in 2010-2011. The analysis showed that the accountability and transparency PNPM Mandiri fund management in BKM BETUL, from 13 indicators of accountability to ideal conditions, there were 10 indicators of accountability are fulfilled so the percentage obtained is 77%, which means that the condition is included in the fourth interval that is accountable. From 6 indicators transparency into ideal conditions, there are five indicators of transparency are fulfilled, so the percentage obtained is 83%, which means that the condition is included in the fourth interval that is transparent. Based on the analysis, it can be concluded that the PNPM Mandiri management of funds in the BKM BETUL been accountable and transparent.
Does the Order of Information Affect Investors' Investment Decisions? Experimental Investigation Riyadi Aprayuda; Fauzan Misra; Rayna Kartika
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 (640.193 KB) | DOI: 10.18196/jai.v22i1.9965

Abstract

Research aims: This study examines the order of information’s effect according to the Belief Adjustment Model. In particular, this study investigates the effect of the direction of the order and the pattern of presenting information in making investment decisions.Design/Methodology/Approach: The research applied an experimental method with web-based instruments using a 2x2 factorial design between subjects, involving 65 investors.Research findings: The investors’ investment valuation who received negative to positive information sequence direction was higher than the investors who received positive to negative information direction. Furthermore, there was an order effect in the form of recency on investors who received a partial presentation pattern. Meanwhile, investors who received a simultaneous pattern did not show an order effect in their assessment. These findings underline that the simultaneous pattern could reduce the order effect, so that investors need to generalize the information as a whole to avoid this bias.Theoretical contribution/Originality: This study extends the investigation of investment decisions using a long sequence of information perspectives and more varied types of information (e.g., financial information, corporate governance, and industry sectoral information that has an impact on company conditions) in making investment decisions on the belief adjustment model.Practitioner/Policy implication: Companies must maintain the direction of the order and the presentation patterns when issuing company information to maintain the quality of investors' decisions and avoid the risk of volatility in company shares.Research limitation/Implication: Participants who joined this research were active investors but had not yet had a comprehensive experience.
Akuntansi Sosial: Suatu Tinjauan Mengenai Pengakuan, Pengukuran dan Pelaporan Externalities dalam Laporan Keuangan Sri Murni
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this paper is to conduct a review of the recognition, measurement and reporting of social accounting, especially regarding externalities which includes social benefits and social cost. This article will discuss the introduction, objectives and corporate responsibility, corporate social responsibility, social accounting, ekternalities, problem recognition, measurement and reporting of externalities, social accounting application prospect in Indonesia and conclusions. The conclusion that can be drawn is that the company must carry out social responsibility as a sign of social responsibility towards the environment. And accounting knowledge should be further developed to gain the framework and the basis for the concept of socially-oriented reporting. 
Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan Sutiyok Sutiyok; Evi Rahmawati
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchange in 2011-2012. Disclosure checklist from Bapepam LK is used to identify the mandatory disclosure items. The items are adjusted to GAAP applicable in Indonesia. The results of this study indicates that the total number of meetings of the Board of Commissioners and Board of Commissioners have significant effect on the level of the compliance of the mandatory disclosure convergence with IFRS. However, the number of audit committee have no influence on the level of mandatory disclosure compliance convergence IFRS.
Analysis of COVID-19 Impact on Micro, Small, and Medium Enterprises (MSMEs) Credit Distribution in East Java Banks Evita Hayatun Nufus; Idah Zuhroh; Muhammad Sri Wahyudi Suliswanto
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.033 KB) | DOI: 10.18196/jai.v22i2.10701

Abstract

Research aims: The purpose of this study was to determine the credit distribution level used as working capital assistance for Micro, Small, and Medium Enterprises (MSMEs) during the COVID-19 pandemic.Design/Methodology/Approach: This study used a sample of 8 cities/regencies in East Java. Meanwhile, the Micro, Small, and Medium Enterprises (MSMEs) credit recipients were the population of the sample areas. This research's analysis model was panel data regression (generalized least square) by considering the emergence of heteroscedasticity in cross-section data between regional objects. The control variables outside the COVID-19 were the BI rate, third-party funds (TPF), and inflation.Research findings: This study’s results showed that the COVID-19 pandemic had a significant negative impact only on medium-sized business loans, while micro and small business loans are more resilient. Besides, Micro, Small, and Medium Enterprises (MSMEs) credit was significantly positively influenced by TPF; inflation did not affect credit; the BI rate only negatively affected medium-sized business credit.Theoretical contribution/Originality: Studies on Micro, Small, and Medium Enterprises (MSMEs) credit-related to economic phenomena and monetary policy have been widely carried out. However, the catastrophic virus that causes long-term economic uncertainty and impacts banks and Micro, Small, and Medium Enterprises (MSMEs) still requires in-depth study. Also, this study employed the GLS model that considers heteroscedasticity, which is still rarely used in previous studies.Practitioner/Policy implication: This research can be essential information for the Indonesian Financial Services Authority (Otoritas Jasa Keuangan or OJK) and Bank Indonesia (BI) in policymaking, both regulatory aspects and bank liquidity provision, in stimulating Micro, Small, and Medium Enterprises (MSMEs) credit, especially in the COVID-19 pandemic era.Research limitation/implication: The impact of COVID-19 on Micro, Small, and Medium Enterprises (MSMEs) loans is still classified based on micro, small and medium. It is still not grouped based on the Micro, Small, and Medium Enterprises (MSMEs) business sector in various cities and regencies in East Java. The analysis has not been clustered based on the spatial concentration of the Micro, Small, and Medium Enterprises (MSMEs) recipient areas. 
Pengaruh Proporsi Komisaris Independen dan Komposisi Komite Audit terhadap Internal Control Makhdalena Makhdalena
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Accounting manipulation that occurred in recent years makes accounting experts to focus on internal control issues. The experts agree that internal control is an important issue through a substance that can be given by the internal control. Internal control can be effective if supported by the proportion of independent commissioners and audit committee composition are adequate. Based on that idea, the researchers interested in conducting research that aims to find out: the influence of the proportion of independent commissioners and audit committee composition of the internal control eithersimultaneously or partially. Research conducted by the survey in 48 listed companies in Jakarta Stock Exchange manufacturing drawn at random from the population. Data used in this study are primary data from the questionnaire and secondary data from the annual report. Data were analyzed using path analysis. The results showed that: the proportion of independent commissioners and audit committee composition has a significant influence on the internal control eithersimultaneously or partially.
A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment Irwan Taufiq Ritonga
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (758.64 KB) | DOI: 10.18196/jai.v22i3.12696

Abstract

Research aims: This article aims to provide a critical review of the Statement of Government Accounting Standard (SGAS) of Indonesia regarding Accounting for Investment (2016 Revision)Design/Methodology/Approach: This article is a critical review, which criticism seen from a philosophical and theoretical point of view.Research findings: There are five issues that need improvement so that SGAS Accounting for Investment becomes better. The five issues are the definition of government investment that is not in line with the vision of government organizations, inconsistency between investment definition and accounting treatment of investment proceeds, lack of comprehensive accounting treatment for negative investment value, inconsistency between investment definition and disclosure terms, inaccuracy of diction or grammar choice, and incomplete glossary.Theoretical contribution/Originality: the arguments presented in this article can be used by scholars who focus on government accounting to develop a theory of government accounting.Practitioner/Policy implication: Findings of this study can be inputs for the Government Accounting Standard Committee (GASC) to improve government accounting standards in Indonesia, especially SGAS of Accounting for Investment.

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