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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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Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran Dan Pengawasan Keuangan Daerah Isma Coryanata
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.941 KB)

This study examined influence of accountability, public participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The study sample was from kota Bengkulu. Thirty legislative participated in this study. Hypothesis are tasted empirically used regression.The result of study indicated that, first, budgeting knowledge are statically significant, positive coefficient indicated that high budgeting knowledge so high budgeting control. Second, all moderating variables were accountability, public participation, and public policy transparency had the relationship between budgeting knowledge and budgeting control. Therefore this study sported anothetr studies before.

Determinan Sinkronisasi Dokumen Anggaran Pendapatan dan Belanja Daerah (APBD) dengan Dokumen Kebijakan Umum Anggaran dan Prioritas Plafon Anggaran Sementara (KUA-PPAS) Kota Mataram Tahun 2015 Dwi Anugrah Putra; Prayitno Basuki; Sri Pancawati Martiningsih
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to analyze the effect of human resources capacity, budget planning, budgeting politics and public policy to the synchronization of APBD document and KUA-PPAS document, with the public transparency as moderating variable. The population of this study was board member and officer/staff that involved in the preparation of RKA-SKPD document. This study using purposive sampling technique, which is then analyzed by the multiple regression analysis and moderated regression analysis. Partial results of hypothesis testing showed that human resources capacity, budget planning and budgeting politic has significant positive effect, while the public policy does not affect to the synchronization of APBD document and KUA-PPAS document. The results of moderated regression analysis showed that the public transparency as moderating variable failed to moderate the relationship between human resources capacity, budget planning, budgeting politics and the public policy with the synchronization of APBD document and KUA-PPAS document. The implications of this study may provide an explanation for the basic concept of synchronization in the process of preparing documents for planning and budgeting, provide benefits in the practice of planning and budgeting, as well as provide input and consideration for Local Government, in determining policies relating to the synchronization of planning and budgeting documents.

Pengaruh Indikator Rasio Keuangan Perusahaan Price Earning Ratio (PER) dan Price to Book Value (PBV) terhadap Return Portfolio Saham di Bursa Efek Jakarta Gunawan, Barbara; Budileksmana, Antariksa
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.582 KB)

This emerged during a kind of perception that the financial statements do not quite believable as the basis of capital market investment decisions. Using the results of the ratio of the financial statements as an object to be examined, the study will look at the extent of the influence indicator Price Earning Ratio and Price to Book Value of the Return Portfolio Shares on the Jakarta Stock Exchange. The results showed that of the portfolio is formed, it turns out the low indicators of Price Earning Ratio and Price to Book Value does not affect the portfolio return.

Pengaruh Kualitas Sistem Informasi Keuangan Daerah terhadap Kepuasan Aparatur Pemerintah Daerah Menggunakan Model Delone dan Mclean Arifin, Jabal Firdaus; Pratolo, Suryo
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 (304.527 KB)

This study aims to determine the effect of regional financial information system to local government officer. This study obtained a result that: the quality SIKD had positive effect on satisfaction of the local government officer, the quality of information from SIKD had no positive effect on satisfaction of the local government officer, and quality SIKD had no positive effect on the use of the system, Quality information from SIKD had no positive effect on the use of system, The reciprocal relationship of satisfaction and use of system had no positive effect, Â Satisfaction of local government officer had positive influence on individual impact of each officer and the use of SIKD no positive effect on individual impact of each officer.

Determinants of Accounting Students Understanding of Riba Wibowo, Sigit Arie; Mulantono, Dea Rizaldi
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Currently, riba is one of the hot issues that often discussed in the field of sharia accounting and accounting student education in Islamic universities, which is sharia accounting as the major concentration. This study aims empirically to examine and prove the influence of intrinsic education, extrinsic education, educational learning, family religiosity, friendship religiosity, and organizational religiosity on students Understanding of Riba. This study used the sample of Accounting students of the Muhammadiyah University of Yogyakarta. This research also used convenience sampling technique. From the 109 questionnaires, there were 100 questionnaires available for the further process. The data obtained was then processed by using multiple linear regression analysis. The results of this study indicate that all independent variables proposed in this study have a significant positive effect on the understanding of accounting students in riba.

Corporate Governance, Environmental Responsibility and Firm Value: An Empirical Study in Indonesia and Malaysia Rintan Nuzul Ainy; Zuni Barokah
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study examines the correlation between corporate governance, environmental responsibility, and firm value in Indonesia and Malaysia. This study extends the literature in consideration of the role of environmental responsibility in indirect correlation between corporate governance and firm value. The environmental responsibility data index is calculated by conducting a content analysis of companies’ annual and sustainability reports in 2013. The other data are obtained from the database of OSIRIS, Bursa Malaysia (Stock Exchange of Malaysia), and Bursa Efek Indonesia (Indonesia Stock Exchange). The results show that corporate governance influences the company’s decision in performing voluntary activities such as environmental responsibility. This study shows that Malaysian and Indonesian markets do not respond to environmental responsibility information. It may be considered that the public in Malaysia and Indonesia lacks awareness of the importance of environmental responsibility.

Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia Sumartono Sumartono; Dekar Urumsah; Rizki Hamdani
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.

Performance Budgeting: Suatu Alternatif Pencapaian Good Governance Pratolo, Suryo; Bintoro, Muchamad Imam
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.163 KB)

We hope that District Autonomy implementation does not move the Corruption, Collusion Nepotism (KKN) from central government to the central of district. If it is happened, it will make the only part of center district people wealth. To avoid this matter, the district government must manage it financial efectively. One of the district financial management object is district expenditure using the budget mechanism. There are many method in budgeting system. They are line item budgeting and Performance one. Recently, Indonesian characteristic budgeting system is like theÂ line item budgeting that have so many weakness (Baswir, 1999). This article discus about the line item and performance budgeting characteristic. The second characteristic is more advantages than the first relatively. So in this article, the researchers try to promote the district expenditure concept base on performance budgeting. The aim of this article is giving the description about how the performance budgeting support district expenditure management in achieving good governance, so the Indonesian district autonomy can be implemented successfully.

Do Financial Literacy and Technology Affect Intention to Invest in the Capital Market in the Early Pandemic Period? Nabila Na'ma Aisa
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This paper discusses the effect of financial literacy and automatic investment technology on intention to invest in the capital market during the early pandemic.Design/Methodology/Approach: The research population was students studying economics and finance in institutions located in Yogyakarta Special Region Province. The sample of 384 respondents was obtained through questionnaires distributed online. To test the impact of financial literacy and automatic investment technology on intention to participate in the capital market, multiple linear regression was used.Research findings: The researchers found that financial literacy and automatic investment technology affected students’ intention to invest in the capital market. The number of students with a moderate level of financial literacy score dominated, followed by the students with low and high literacy scores. Besides, students’ background in economic and finance appeared inadequate to solely determine the financial literacy score.Theoretical contribution/Originality: This paper contributes to the investment area, especially related to the automatic investment technology “Robo advisor,” that is still rarely studied yet, which will be a significant issue in the future. It also provides empirical results, which explain the investment intention through financial literacy. Moreover, this study was conducted during the massive growth of investors in Indonesia during the pandemic.Practitioner/Policy implication: This study provides a useful reference to the financial sector, especially the capital market. Inclusive programs regarding financial literacy should be expanded for wider society to enhance their knowledge and dismiss lack of confidence in capital market participation. Private sectors providing automatic investment technology are suggested to continue developing a more convenient application to be accessible by a broader range of society.Research limitation/Implication: The research included only students as the sample; hence, further research may use a larger area of the sample with various backgrounds and ages. Other determinants, such as norms, environment, risk, and more advanced financial literacy measurement, can also be added to enrich future studies and literature.

Herding Behavior Post Initial Public Offering In Indonesia Stock Exchange Ike Arisanti; Marwan Asri
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research was conducted to test whether there is a herding behavior post Initial Public Offering (IPO) in Indonesia Stock Exchange. Domestic transactions on the Indonesia Stock Exchange are rising year by year along with the increased of IPO emissions. The existence of underpricing phenomenon causes a domino effect (herding) that arises on potential investors after the IPO. This study used Cross-Sectional Absolute Deviation (CSAD) method to detect herding behavior. The data used were daily price data of IPO shares from the 1st day until the 30th day after IPO period 2005-2015. Hypothesis testing was done using regression analysis by means of CSAD variable as dependent variable and return market as independent variable. The result of this research indicated that there was a herding behavior post -IPO in Indonesia Stock Exchange period 2005-2015 period. It is shown by the negative and significant value of γ2 (0.013 0.05).

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