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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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Determining Factors of Cloud Computing Adoption: A Study of Indonesian Local Government Employees Nur Restu Amalia Salam; Syaiful Ali
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to identify the factors that influence the Indonesian local government employees to adopt cloud computing.Design/Methodology/Approach: A Unified Theory of Acceptance and Use of Technology (UTAUT) theory were employed to identify these factors. Research data were obtained using an online survey of employees, working in local governments in Indonesia. This study obtained 123 responses, which were then processed utilizing the structural equation modeling approach.Research findings: The results showed that Performance Expectations, Business Expectations, and Perception of Availability had a positive effect on the intention of local government employees to use cloud computing.Theoretical contribution/ Originality: This study expanded the UTAUT model by including security factors. Thus, creating a new cloud computing adoption model contributed to a theoretical finding in the context of government cloud computing adoption.Practitioner/Policy implication: The results of this study make practical contributions to cloud computing service providers in order to understand what factors drive the adoption of cloud computing by local government employees. In addition, the study also helps the top management in local government organizations to develop adoption strategies by understanding the influential determinants of cloud computing adoption on their employees.Research limitation/Implication: The context of this study is restricted to Indonesian local government employees. The local government employees have their characteristics, and it is different from other government employees in the central government.

Result-based Management Implementation in Higher Education Institution: Determinants and Impact on Performance Suryo Pratolo; Arifin Hamsyah Mukti; Misbahul Anwar
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Abstract:Research aims: This research is purposed to examine human resource quality impact, organizational commitment and reward and punishment system to RbM implementation. More over, this research also examined RbM’s impact to Higher Education Institution (HEI) Performance as well as RbM’s role as variabel intervening.Design/Methodology/Approach: Samples in this research were collected using convenience sampling method. This research uses survey method. Data in this research shall be primary data. Data collection method was executed by using questionnaire. Partial Least Square (PLS) technique was employed to test hypotheses proposed.Research findings: This research shows Human Resource Quality, Organizational Commitment as well as reward and punishment system are proven having positive and significant impacts to RbM’s implementation. Then RbM’S implementation is proven having impact to HEI Performance. Direct relationship to HEI Performance, Human Resource variable, Organisatonal Commitment, and reward and punishment system are not proven directly on HEI Performance, but specifically Human Resaource Quality, organizational commitment as well as reward and punishment system inderictly impact on HEI Performance via RbM implementation. It may be concluded that RbM implementation is much important to be realized then by increasing Human Resource Qualtiy, Organizatioinal Commitment as well as Reward and Punishment system are able to realize better HEI Performance.Theoretical contribution/Originality: This research is purposed to confirm goal setting theory related to RbM implementation in study context in HEI.Practitioner/Policy implication: This research result may become an input for HEI management to increase it performance via RbM policy implementation.Research limitation/Implication: This research may be executed in private HEI in eastern West Java.

Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope Uswatun Khasanah; Sutrisno T.; Endang Mardiati
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope. This study aims to provide an empirical evidence on the potential influence of tax audits, tax rewards, and trust in tax authority towards voluntary tax compliance. The study was conducted on Corporate Taxpayers who were registered as PKP (Taxable Enterprise). Structural Equation Modeling-Partial Least Square (SEM-PLS) was employed as the analytical tool in the study. Our empirical findings show that tax audits could influence voluntary tax compliance and trust in tax authority was proven successful to reduce the influence of tax audit towards voluntary tax compliance. However, other findings also show that rewards were not proven successful in influencing voluntary tax compliance.

Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah Ihsan Hadi; Lilik Handajani; Alamsyah Alamsyah
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine and find the empirical evidence the effects of Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor. Samples were either internal auditor Functional Auditor (JFA) and Control Officers (P2UPD) at Inspectorate province, district/city on the Lombok Island in Nusa Tenggara Barat Province. Sampling technique used is Purposive sampling so that the sample is 141 internal auditors and analysis method used is Structural Equation Modeling (SEM) by using analytical tools Partial Least Square (PLS). The results showed that the Competence and internal control system significant positive effect quality of the examination results of the internal auditor. The study also found obedience pressure can influence the role of the examination results but with a negative direction. While the independence does not affect the examination results. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the quality of the examination results as to how to resolve the obedience pressure, keep use Internal control system, enhance the competence of the internal auditor.

Equity Market Timing Approach in IPO and Rights Issue of Companies in Indonesia Wihandaru Sotya Pamungkas; Tulus Haryono; Djuminah Djuminah; Bandi Bandi; Doddy Setiawan
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The aim of this study is to analyse the effect of equity market timing on the issuance of new shares and capital structures in companies, excluding those in the financial sector, that conducted Initial Public Offerings (IPOs) and rights issues (RIs) in Indonesia from 1990 to 2014. The study took a sample of companies with less than 100% leverage that had experienced delisting and relisting. The results were obtained at the time of an IPO (i.e. the time of a new shares issuance through go public), RI (the time of a new shares issuance as a rights issue), and RI+1 (one year after the rights issue) and capital structure. There was an effect of equity market timing on the issuance of new shares at IPO+1 (1 year after the IPO), IPO+2, RI+2, RI+3 and RI+4, but the companies issued a small number of new shares and raised the funds they lacked by issuing new debt to obtain an optimal capital structure. These results add to the findings that the market timing theory and trade-off theory are not mutually exclusive.

Evaluasi Pembiayaan Perumahan Akad Murabahah Versus Kredit Konvensional Berdasarkan Volatilitas Harga Sahlan Hasbi; Kuncoro Hadi
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study was to determine whether the pattern of housing financing murabaha or conventional mortgages can overcome the volatility of house prices after the maturity of the financing. The data used is the housing finance murabaha installment in Bank Syariah Mandiri and Bank BRISyariah and conventional housing loan installment consumer loan interest is based on the National Private Bank. The study says that housing finance murabaha at bank Syariah Mandiri, Bank BRISyariah and conventional mortgages experienced a capital loss caused due to the volatility of house prices where the market value of the home after the maturity of the financing is higher than the value of the house based on murabaha financing and conventional loans.

SAPA Paradigma Baru Sistem Akuntansi Sektor Publik dalam Pelaksanaan Otonomi Daerah Lilis Setiartiti
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 (86.807 KB)

With the enactment of the law on regional autonomy and its implementing regulations, has led to changes in many aspects of local government birokrase environment. SAPA is a new paradigm scores within the public accounting system in anticipation of the implementation of regional autonomy. SAPA give a new alternative in local government accounting system previously used single entry. SAPA implementation is expected to improve the performance and direction of pemangunan area. By SAPA performance reports will be more comprehensive local, regional wealth will always be detected, accounting more secure, can be used as a reference for more accurate budgeting. Besides, the SAPA accounting information will be more accurate for local governments to make decisions because of the financial statements which are presented not only with cash flow considerations.

Editorial JAI Edisi Juli 2017 Widiastuti, Harjanti
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Should Auditors Report on Environmental Issues That Could Affect The Society Rizal Yaya
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 (81.135 KB)

This study evaluates critically whether auditors should report the environmental issues that could affect the company. Therefore it is expected from this study to overcome an adequate argument on the issues regarding to the necessity to report the environmental issues of a client’s company by the auditor. This study indicate according to legal perspective it is accepted if auditors do not report it even though they know about the company’s disorder actions related to the environment. On the other hand, Islam encourages auditors to uncover such harmful actions, as it is mandatory to mankind especially those who have given knowledge about it (auditing) to protect environment and society. This duty is part of men’s accountability to Allah as the vicegerents on the earth.

The Role of Venture Capital on Start-up Business Development in Indonesia Meita Clara Wijaya Rosa; Eko Ganis Sukoharsono; Erwin Saraswati
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aimed to determine the criteria used by venture capital before investing in start-up companies, and the role of venture capital as a supporter of the start-up companies in Indonesia. This research is qualitative descriptive with a case study research approach. It was conducted in the venture capital in the city of Jakarta, using interview to collect the data. The results of this research indicate that the criteria used by venture capital before carrying out the investment process are, seeing team members, the products to be offered, marketing and exit strategies. The role of venture capital is as a supporter of the start-up companies in Indonesia by helping their funding access, assisting them to grow, supporting networking activities and mentoring, and helping them to expand the market access for the start-up products.

Page 30 of 65 | Total Record : 646

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