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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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Faktor-Faktor Perbedaan Individual dalam Keahlian End-User Computing Suryandari, Erni
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (45.82 KB)

The successful application of an information system will be affected by the system itself and executors. Personnel involved in a system covering end-user computing with varying levels of expertise. Computer skills is one of the factors associated with successful implementation of information systems sutu given the importance of these skills, necessary support for the development of such expertise. Factors individual differences associated with computer expertise. Harrison and Rainer (1992) grouping of individual differences into demographics, personality, cognitive style. The discussion is based on the literature and some of the results of empirical studies are concerned. The purpose of this paper is to show some evidence of the existence of various factors related to the EUC expertise involved in the application of accounting information system. The implications of the problem could provide insight for the development of a system and encourage further research.

Determinan Kualitas Laba pada Isu Pengadopsian International Financial Reporting Standard: Data dari Asia Utami, Tri; Kusuma, Indra Wijaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The objectives of this study are to examine the effect of investor protection and ownership structure to the relationship between IFRS adoption and earnings quality in Asian companies. Asia is chosen because it has unique characteristics, one of them is ownership structure in Asia is more concentrated on family. The data from this study is obtained from the OSIRIS database for the periode 2009-2013 in ten Asian Countries (China, Hong Kong, Indonesia, Japan, Korea, Malaysia, Philippines, Singapura, Taiwan dan Thailand). The sample in this study consists of 16.232 firm year observations and Multiple Regression analysis is used to test hypotheses. The results show that the effect of IFRS adoption to earnings quality depend on the level of investor protection in a country. When the investor protection is high, the IFRS adoption results in higher quality of earnings, but when the investor protection is low, there is no effect of IFRS adoption to the earnings quality. The other results also sho, contrary to the predicition, that concentrated ownership structure increases the relationship between IFRS adoption and earnings quality.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.065 KB)

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 ofÂ 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.

Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh Munti, Finta; Fahlevi, Heru
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to investigate the determinants of Village Financial Management Performance in Gandapura village in the District of Bireuen - Aceh. The tested variables are village officersâ€™ capacity, financial reporting compliance and supervision quality of Badan Permusyawaratan Desar (BPD). The population is all village within Gandapura district, Bireuen, which consists of 40 villages in total. This study involved all the population as the sample. Seletected respondents are Keuchik (or head of villages), village treasurers, Tuha Peut (or village legislative/supervision board) and village facilitators. The data collected through questionaraires and analysed by using multiple linear analysis. This study uncovered an empirical evidence on the effect of village officersâ€™ capacity, financial reporting compliance and supervision quality both collectively and indivdually on the village Financial Management Performance.

Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit Nugraheni, Peni
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 (367.229 KB)

This research examines the effect of the Public Accountant Firm (KAP) culture in audit team communication. The samples used in this study is accountant publics ever or joining in audit team for certain duty with working experience between three up to five years in the KAP audit division. The samples consist of 118 accountant publics from 50 KAP in 8 cities at Java Island and Bali. The proxies for KAP culture are bureaucracy, inovatif and suportif culture. The result indicate that bureaucracy and suportif culture significantly influence the audit team communication. TheÂ result have implication to KAP about how to create the right culture to support the success of audit team communication in resulting a quality audit opinion.

Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. The period of this study was from 2012 to 2017. Moreover, the hypotheses testing technique used was multiple regression analysis.Research findings: This study’s results revealed that corporate social responsibility disclosure and investor protection significantly affected earnings management.Theoretical contribution/Originality: These results support the ethics hypothesis stating that companies committed to ethics view earnings management unethical behavior. This study also verifies the relationship between legal systems and earnings management.

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CORPORATE SOCIAL RESPONCIBILITY DISCLOSURE) PADA LAPORAN TAHUNAN (STUDI EMPIRIS PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rahmawati, Hapsari Diah; Nazaruddin, Ietje
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 (507.993 KB)

This research is aims to examine the influence of structure ownership are considered by corporate social responsibility disclosure at annual report 2005-2007. The sample of this research is Indonesian Stock Exchange listed companies of the period 2005-2007, reporting complete annual report and reporting corporate social disclosure, and published at Indonesian Capital Market Directory (ICMD). The analysis method used is multiple regression. This result of the research shows that foreign ownership, institutional ownership, public ownership do not have effect to CSR disclosure, and Management Ownership have effect to CSR disclosure.

Era Baru â€œHutan Kecilâ€ Menara Telekomunikasi: Rekonstruksi Analisis Penghitungan Tarif Retribusi Rasad, Syah; Hermanto, Hermanto; Animah, Animah
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The Constitutional Court overturned the calculation of levy tariff based on Nilai Jual Objek Pajak (NJOP) multiplied by 2%, so that the Regional Government in formulating the retribution levies to be guided by Pasal Â 151, Pasal 152 and Pasal 161, Law Number 28 Year 2009 on Pajak Daerah dan Retribusi Daerah (PDRD). This study aims to determine the determination of tariff Retribusi Pengendalian Menara Telekomunikasi (RPMT) after the decision of the Constitutional Court by calculating the allocation of costs based on the activity of tower control. The research method used in this research is qualitative case study, using descriptive analysis of interactive model. The research took place at the Department of Transportation of Communication and Informatics of Sumbawa Regency involving 7 informants. Methods of data collection is done by observation method, interview and collecting document in the form of photo and audio visual. The results showed that the determination of the RPMT tariff after the decision of the Constitutional Court was calculated based on the multiplication of the frequency of visits within a budget year by multiplication between the cost allocation based on the tower supervision activity and the zoning coefficient, tower height, tower type and mileage.

The Role of Islamic Corporate Governance and Risk toward Islamic Banks Performance: Evidence from Indonesia Emile Satia Darma; Akhsyim Afandi
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to analyze the role of Islamic corporate governance mechanisms on the performance of Islamic banks. Besides, it also analyzes the effect of risk profiles, especially those that are directly related to bank financing, on the performance of Islamic banks.Design/Methodology/Approach: Islamic banks that become the objects are Sharia Commercial Banks (SCB) and Sharia Business Units of Conventional Banks (SBU). This study uses data from 20 Islamic banks (11 SCB and 9 SBU). The analytical tool used in this study is panel data regression.Research findings: The results show that the meeting frequency of the Board of Commissioners (BC), Sharia Supervisory Board (SSB), Financing to Deposits Ratio (FDR), and bank size have a significant positive effect on the performance of Islamic banks. Non-Performing Financing (NPF) has a significant negative effect on the performance of Islamic banks.Theoretical contribution/Originality: This study utilized Stakeholders theory, Maqashid Sharia concept, and corporate governance to investigate the role of Islamic corporate governance mechanisms and risk management on Islamic banks performance.Practitioner/Policy implication: The implication of this study is that SSB activities had a direct and robust influence on Islamic banks, which have relatively larger assets. Hence, the task of the Sharia Supervisory Board should not be limited to only monitoring the conformity of transactions with sharia but also providing input so that banks can increase their profits in line with sharia.Research limitation/Implication: The limitation in this study is the number of corporate governance variables that was limited.

Analisis Faktor-Faktor yang Mempengaruhi Rendahnya Pembiayaan Mudharabah Menurut Perspektif Manajemen Bank Syariah dengan Pendekatan Kritis Adnan, Muhammad Akhyar; Purwoko, Didi
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Ths study is trying to identify the factors behind the low volume of mudharabah contracts agreed or signed by the Isamic banks generally as compared to Murabaha. Three BPRS (Bank Pembiayaan Rakyat Syariah â€“ Rural Syariah Banks) in Yogyakarta have been chosen to be studied. These include BPRS Bangun Drajat Warga (BDW), Barokah Dana Sejahtera (BDS) dan Amal Mulia. The qualitative and critical approaches have been applied in this study. Some important key persons in each bank have been interviewed deeply. They include the members of Dewan Pengawas Syariah (Shariah Supervisory Board), Top management until middle management level. There are eleven factors identified to have an influence on the low portion of mudharabah released by the syariah banks. These include (among others) the risk, uncertainty, report mechanism, high NPF, difficulty in analysis, partnerâ€™s tranparency, human resource capacity, lack of trust.

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