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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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ANALISIS HUBUNGAN ANTARA BELANJA MODAL, PENDAPATAN ASLI DAERAH, KEMANDIRIAN DAERAH DAN PERTUMBUHAN EKONOMI DAERAH Apriana, Dina; Suryanto, Rudy
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.79 KB)

Abstract

Effective fiscal decentralization carried out since 10 years ago, one side gives greater authority in managing the area, but on the other side raises new problems. This is because the level of fiscal readiness of different areas. Increased authority possessed by local governments is expected to increase the independence of the region by maximizing the potentials in order to stimulate economic growth. This study aims to test how much capital expenditure and regional own revenue affect regional sufficiency and economic growth. This research obtained the result that capital expenditures did not significantly affect the regional sufficiency, while regional own revenue has a positive and significant impact on regional sufficiency. This research also obtains the results that capital expenditure, regional own revenue, and regional sufficiency did not significantly influence economic growth.
Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI) Kurniawan, MS; Latifah, Sri Wahjuni; Zubaidah, Siti
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aimed of this study was to examine the influence of company's characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset, company size and financial leverage. Index Eckel is used to determine the income smoothing practice. The study was using 43 finance companies listed at Indonesian Stock Exchange, with a period between 2006-2010. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of return on asset to income smoothing practice. The second hypothesis was used to examine the influence of company size to income smoothing practice. The third hypothesis was used to examine the influence of financial leverage to income smoothing practice. The result of this study indicated that 20 out of 43 companies which were used as samples committed income smoothing practices. The output of multiple regression showed that return on asset having a significant influence to income smoothing practice. But company size and financial leverage did not have influence to income smoothing practice. 
Internal Control: Peran dan Perkembangannya Alek Murtin
Journal of Accounting and Investment Vol 1, No 1: January 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Perhatian terhadap pentingnya internal control dalam organisasi berjalan dari waktu ke waktu untuk meningkatkan fungsi internal control yang disesuaikan dengan perkembangan lingkungan organisasi, dimulai dengan adanya internal check, kemudian internal control system, internal control structure dan terakhir adalah internal control-integrated framework. Internal control system sempat berkembang beberapa tahun di Indonesia yang selanjutnya digantikan oleh internal control structure yang digunakan dalam Standar Profesional Akuntan Publik sampai dengan sekarang. Dari berbagai bentuk perkembangan tersebut, memberikan peranan yang sangat besar dalam membantu para manajer organisasi dalam meningkatkan reliabilitas data, mendeteksi dan mengawasi berbagai kegiatan perusahaan, mencegah terjadinya berbagai penyimpangan serta membantu audit internal dan eksternal dalam melaksanakan pemeriksaan. Dengan demikian internal control dapat memberikan kontribusi yang sangat besar dalam mencapai tujuan organisasi.
PERSEPSI MAHASISWA TERHADAP PROFESI AKUNTAN DAN DAMPAKNYA PADA PROGRAM STUDI AKUNTANSI Ietje Nazaruddin
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Recently many accounting programs have simultaneously faced declining enrollments.  Changes in business environment have created a perceived need more creative individuals in the accounting profession.  This study asserts that to attract these people, we will have to change existing perceptions of the profession.  The present study focuses on the point by examining the relationship between students’ inherent creativity, their perceptions of the accounting profession and their decisions to choose accounting as major.  Finding indicate that a student view of the accounting profession as interesting relates negatively to interaction between the student’s inherent creativity and the extent to which he or she holds a traditional view of accounting.
Makna Keuntungan Bagi Pedagang Kaki Lima (Studi pada Pedagang Kaki Lima di Bangsri Jepara) Ahmad Ubaidillah; Sri Mulyani; Dwi Erlin Effendi
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research’s goal is to understand the meaning of profit which is seen from cadger’s side. Cadger profession become focus because their relation directly  between cadger, money, and society. Cadger profession, society and "money" is an endless circle. They related to the various circle of life. With Intensionalism Hermeneutic, researchers trying to interpret and explore the meaning of the words in the text or informant of what the language or what is thought by informants. This research concludes that there are three meanings of profit for cadger profession. The first meaning is material profit in the form of deposits or  savings that used to cover personal necessity. The second meaning is spiritual profit  will be seen from the street cadger’s to keep attention to the command of God to all His commandments. And the third meaning is inner satisfaction profit when can make others happy, even as street vendors still have the opportunity to share.  These are the three meanings of “profit” found in this research, which was viewed from the cadger’s side.
Understanding on and Need for Syaria Insurance: A Case Study in Pekalongan, Central Java, Indonesia Kuat Ismanto
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.851 KB) | DOI: 10.18196/jai.190297

Abstract

Objective of the study was to explore how much Pekalongan residents understand and need Syaria insurance in Indonesia. The data collection methods were questionnaire and interview. The questionnaires were distributed randomly to 136 samples/ respondents. The interview was conducted to 10 informants in order to elaborate meaning, respondent’s understanding need and response on syaria insurance. The data analysis method was descriptive-qualitative analysis. The findings showed that most respondents had good level of understanding on syaria insurance. Some respondents stated that insurance was “important” while some others stated that it was “very important.” The respondents considered syaria insurance as investment, financial solution, financial security, business requirement, pension plan and future investment. However, the respondents had very basic understanding on syaria insurance. They associated syaria insurance with Islamic-based insurance and non usury (excessive interest). It implied that there is a market for syaria insurance in this city. It is expected that government and companies support development of syaria insurance in Indonesia.
Intellectual Capital Disclosure of Muhammadiyah Universities: Evidence from 4ICU 2018 Ihyaul Ulum; Pratiwi Fitri Wijayanti
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.683 KB) | DOI: 10.18196/jai.2001113

Abstract

This study aimed to identify the practice of disclosure on intellectual capital (IC) information on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites of best Muhammadiyah universities (version 4 International Colleges and Universities survey 2018) as the samples of study. Intellectual capital components used in this study were a framework constructed by Ulum (2012), which consists of 46 items: 8 items on human capital, 23 items on structural capital, and 15 items on relational capital. The research method used was content analysis. The results showed that from the 44 websites of Muhammadiyah Universities, the IC information which was in form of a narrative was 16%, the figure was 8%, the currency (rupiah) was 0.15%, and the graph was 0.75%. From the 44 Muhammadiyah Universities, none of them revealed the information completely, and it is proved low disclosure of intellectual capital in the website. In terms of the amount of information disclosed, on the average, Muhammadiyah Universities tended to reveal information in forms of narrative format.
A Cross Country Study of Indirect Effect of IFRS Adoption on Earnings Management Agustin Setya Ningrum; Ratna Wardhani; Aria Farah Mita
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.688 KB) | DOI: 10.18196/jai.2003124

Abstract

The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increase the number of analysts who follow the companies. The existence of analysts will increase the role of oversight of the company, which will decrease earnings management practices. This study is a cross-country study using 3.786 firm years of entities among 30 countries. This study proves that there is indirect positive effect of IFRS adoption level on earnings management, through an increase of analyst coverage. Increase of analyst coverage will push companies to do earnings management practices. This study also confirms that IFRS adoption level has direct negative effect on earnings management. This paper develops new measurement of the IFRS adoption level based on information presented in the IFRS Jurisdiction Profile published by the IFRS Foundation. This measurement is different from previous studies, which generally use dummy variables. More than 100 countries have submitted the IFRS Profile to IFRS Foundation in 2012.  Therefore, we can measure the level of IFRS adoption in many countries. This measurement becomes an additional contribution to further studies.
Mengungkap Fenomena Potongan Angsuran Murabahah di Perbankan Syariah Yudhy Muhtar Latuconsina
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.261 KB) | DOI: 10.18196/jai.2016.0050.132-140

Abstract

The purpose of this study is to unveil te phenomenon of Murabahah's discounting payment in shariah banking. This study using interpretive perspective with transcendental phenomenology as a method. The results show that Murabahah's discounting payment is the appeal of Islamic banking to attract prospective customers murabaha financing. In addition, the major determinant factor of the advantages of being given Murabahah's discounting payment. Because of these factors, the Islamic banking policy set Murabahah's discounting payment is only given to to the customers that will end their payment earlier and it helped to get profit realization of shariah banking. In order to minimize the "loss" of the margin (as a profit of Murabahah's), shariah banking using annuity method in the scheme of Murabahah's payment.
Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19 Nurma Juwita; Setianingtyas Honggowati
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.695 KB) | DOI: 10.18196/jai.v23i1.12767

Abstract

Research aims: This study aims to investigate how the influence of board diversity before and during the COVID-19 pandemic.Design/Methodology/Approach: The researchers used purposive sampling method. The research sample was 70 companies in the pre-pandemic period and 52 companies during the pandemic with the following criteria: all companies in Indonesia listed on the IDX that published complete sustainability reports and annual reports. In testing the hypotheses, multiple linear regression analysis was employed.Research findings: The presence of board diversity affected sustainability reporting in the pre-pandemic period, but during the pandemic, it did not affect the sustainability report disclosure.Theoretical contribution/Originality: This study is empirical evidence regarding the comparison of the effect of the presence of board diversity before the pandemic and during the pandemic.Research limitation/Implication: The sample period during the pandemic was still too short. As known that the initial COVID-19 pandemic entered Indonesia was in 2020, so the researchers experienced limited data regarding sustainability reports during the pandemic.

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