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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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Pentingnya Perbandingan Nilai-Nilai Spesifik antara Mahasiswa Akuntansi dan Teknik Sipil Sri Suryaningsum; Sucahyo Heriningsih; Ketut Aryani
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research analyzed, appeals and differentiaves the specific values between accounting students and civil engineering students from some universities in Jogjakarta. Specific values is value which differentiaves student behavior specifically where specific values contens about individuality value, social value, theoretical values, and esthetic value. The data is used a questioner from Rokeach’s model and Schwartz’s model. Measurement is conducted with Likert Scale. The analysis instrument uses t-test. The result of analysis show that there differentiation the specific value between accounting students and engineering students where the differentiation is in the esthetic value.
PENGARUH TINGKAT SUKU BUNGA, JUMLAH BAGI HASIL, DANLQ 45 TERHADAP SIMPANAN MUDHARABAH PADA BANKSYARIAH DI INDONESIA Yustitia Agil Reswari; Ahim Abdurahim
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research has a purpose to know the influence of interest, profit sharing, and LQ 45 to funding in Indonesian Syariah Bank Period 2006-2008. All trials in this research use the help of SPSS program. The trial of quality of data use Classic Assumption Test, whereas for the trial of hypothesis use multiple linier regression test consists oft-statistic test, determination R2 test, and statistic F test.The result of multiple linear regression test, thatis t-statistic test indicate that interest (BIrate) variable doesn't have an effect to funding. Profit sharing variable has a positive significant effect to funding, so that with LQ 45 has a positive significant effect to funding. Statistic F test explain that all of independent variabel (interest, profit sharing, and LQ 45) has an effect to funding, while for the trial of quality of data, explained that all of classic assumption test can be fulfilled.
Pengukuran Kinerja Non Finansial: Suatu Cara meningkatkan ‘Value’ Perusahaan Ietje Nazaruddin
Journal of Accounting and Investment Vol 1, No 1: January 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The primary purpose performance evaluation is to motivate employees to attain organizational goals and to comply with predetermined behavior standards to produce desire actions and out comes. The behavior standards could be prescribed managerial policies or formal plans for desire integrated actions (Siegel, 1989). Innovation in measuring the financial performance of these organizations played a vital role in their successful growth at the industrial age. Unfortunately, Financial measure are used for monitoring purpose are not under the complete control of the people being monitored (Zimmermen, 1995). At its heart, an overemphasis on achieving and maintaining short-term financial results can cause companies to overinvest in short-term fixes and to underinvest in long-term value creation, particularly in the intangible and intellectual assets that generate (Kaplan, 1999) The emergence of the information era requires the new measurements systems, that complete financial measurement to improve competitive organizations. The non-financial measurement complement financial measures of the drivers of future performance to superior performance. Non financial measure can solve to overemphasis maximize short-term financial result if only financial measure uses. Kaplan introduces the way to solve the irresistible force to build long-range competitive capabilities and the immovable object of the historical-cost financial accounting model has created a new synthesis: the Balanced Scorecard
PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Setyaningsih, Hesty
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This purpose of this research tests the influence of a company’s financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive accounting theory and signaling theory about the influence of a company’s financial distress on its accounting conservatism. This research uses purposive sampling method and sample in this study consists of companies that were listed at Indonesian Stock Exchange since 2002 to 2006,  companies manufacturing that experience net income negative since 2002 to 2006, accounting report period become extinct each 31 december, accounting report have data inside Indonesian monetary unit, so sample consists of 76 companies and have 173 observation data. Hypotheses are examined by using Ordinary Least Squares Regression. The results in this research tests indicate that a company’s financial condition positively influences its accounting conservatism and these support signaling theory prediction about the influence of a company’s financial distress on its accounting conservatism.
Manfaat dan Peranan Konsultan Pajak dalam Era Self Assessment Perpajakan Budileksmana, Antariksa
Journal of Accounting and Investment Vol 1, No 2: July 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Suksesnya penerimaan pajak oleh negara akan dapat terlaksana sepanjang mendapat dukungan semua pihak tanpa terkecuali, baik pemerintah, aparatur pajak, sampai dengan wajib pajak dan masyarakat pada umumnya, termasuk konsultan pajak. Dalam kaitan tugas profesi konsultan pajak seakan-akan terdapat suatu konflik kepentingan, yang mana di satu sisi harus membantu pemerintah ikut serta mengamankan penerimaan pajak, tetapi di sisi lain juga harus sepenuhnya membantu wajib pajak dalam masalah perpajakannya. Tetapi sebenarnya hal tersebut bukanlah suatu pertentangan, karena dalam membantu atau membela kepentingan wajib pajak, konsultan pajak harus senantiasa berpedoman dan tidak boleh melanggar pada ketentuan perundang-undangan perpajakan yang berlaku. 
Has IFRS improved Accounting Quality in Indonesia? A Systematic Literature Review of 2010-2016 Wahyuni, Ersa Tri; Puspitasari, Gina; Puspitasari, Evita
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.889 KB) | DOI: 10.18196/jai.2101135

Abstract

Research aims: International Financial Reporting Standard or IFRS has been promoted as globally-acceptable accounting standard. Previous studies indicate that in developed countries, in Europe for instance, IFRS implementation demonstrates a positive effect and tendency towards better accounting quality. This research aims to discover the effect of IFRS implementation in Indonesia through studying relevant journal articles published between 2010-2016. The present study provides an overview of how the standard is implemented in the country.Design/Methodology/Approach: Data were collected from 168 research published in the observed period by conducting a structured literature review.Research findings: The results show that research articles on the impact of IFRS in Indonesia is more dominant (53.66%) than that on implementation and issues (23.17%) and the development of IFRS convergence process (23.17%). Out of the 189 frequencies from sampled studies on the impact of IFRS convergence in Indonesia, the study of value relevant (25.39%) and earnings management (24.35%) is the most common method used in discussing the IFRS impact. In general, IFRS convergence has positive impact to the quality improvement of financial statements, as evidenced by the increased relevance of value, the quality of accounting information, the quality of profit, and the company's financial performance as well as the decreasing earnings management practices.Theoretical contribution/Originality: This research contributes to the development of knowledge about IFRS research and the impact of IFRS convergence in a developing country.Practitioner/Policy implication: The results of this study indicate the overall impact of IFRS in Indonesia that can be used as foundation for further research. This study can be used as a reference for future studies, to determine what topics have not been addressed in this study or what topics can be further investigated. Also, regulator can use my findings as a reference, for understanding the benefits of IFRS implementation in Indonesia and for making improvements in their policy and regulations.Research limitation/Implication: Some papers analysed in this paper come from the proceedings of Simposium Nasional Akuntansi (SNA). As proceedings may not be as rigorous as publication in the academic journal, SNA remains as the most prestigious accounting conference in Indonesia which invites high quality papers.
Pengaruh Risiko Likuiditas Terhadap Profitabilitas pada Perbankan Syariah dan Konvensional Di Indonesia Nugraheni, Peni; Alam, Whinda Febrianti Iskandar
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to test the influence of liquidity risk to profitability in the Sharia and Conventional Banking empirically, and also to compare the existence of liquidity risk and profitability in the Sharia and Conventional Banking. Financing to Deposit Ratio (FDR), Liquid Asset to Deposit (LAD), and Liquid asset to Total Asset (LTA) as the proxy of liquidity risk. Profitability was proxied by Return on Asset (ROA). The results show that in Sharia Banking, FDR and LTA influence profitability positively and significanly, while the LAD influence negatively to the profitability. In the Conventional Banking, LTA variable effects negative and significant to the profitability and for the FDR and LAD have not significant effect on profitability. The research also finds that variables of FDR and LTA in Conventional and Sharia banking have significant differences, while LAD and ROA in Conventional and Sharia Banking have not significant differences.
Pengaruh Krisis Moneter Terhadap Kinerja Perusahaan Publik di Bursa Efek Jakarta Rofikoh, Ifah
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research on the topic of the influence of economic and monetary crisis has been much written. This study also takes the topic of the crisis, but in this study to analyze the effect of the financial crisis on the performance of public companies in Indonesia that have been grouped into four industrial sectors in accordance with the Indonesian Capital Market Directory. In this study the ratio used is the ratio of liquidity, solvency (leverage), and profitability. While the selected samples are companies that do go public listing of the 1995, 1996, 1997 and 1998 with the assets at a medium level. Data from 1995 and 1996 represent the data prior to the crisis, while the 1997 data and 1998 data represents the time of the crisis. Parametric statistical analysis tool used is the T-test and Multivariate Analysis of Variance (MANOVA). The results showed that the average financial performance good liquidity, solvency, and profitability of public companies on the JSE has decreased during the financial crisis compared to the period before the crisis, and there was no significant difference mean financial ratio between the companies for each industry group.
Public Accounting and Business Accounting: Two Different Upstream Irwan Taufiq Ritonga
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 (1071.596 KB) | DOI: 10.18196/jai.2103156

Abstract

Research aims: This article is a persuasive essay, written with motivation to change readers' perceptions of accounting for public organizations, especially government organizations. This article aims to provide arguments following detailed explanations that accounting of public organization and accounting of business organization stand on two different accounting-world.Design/Methodology/Approach: This article is a persuasive essay.Research findings: The differences between the two have started since the beginning of the formation of each organization, namely differences in motives and backgrounds of the formation of the organization, goals of the organization's establishment and how to achieve organizational goals, as well as the source and nature of organizational funding.Theoretical contribution/ Originality: These differences in the upstream give consequences differences in downstream, which are significant dissimilarities between the two accounting worlds on planning and budgeting aspects, financial reporting systems (financial accounting), managerial accounting, and auditing.Practitioner/Policy implication: This significant difference in accounting education implies that the curriculum of accounting education must be reconsidered by separating the public accounting curriculum and the business accounting curriculum.
Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk Firdaus, Dahlia; Sayogo, Djoko Sigit; Latifah, Sri Wahjuni
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management). Research proves that Nganjuk Regency’s Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency’s financial statements still apply Enclosure II of PP 71/2010 that is cash toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015.

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