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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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CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN Nazaruddin, Ietje
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.908 KB)

Abstract

This research try to explore wether the good corporate governance system related to corporate  performance.  Sample this study are companies listed in the Indonesia Stock Exchange.  This research find that good corporate governance no relationship to firm performance and value.  Result study not significant may be implementation the good corporate governance still new in Indonesia and than the effect nothing clear.
Kesenjangan Harapan Antara Nasabah dan Manajemen terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah Yaya, Rizal; Abdurahim, Ahim; Nugraha, Danang Aji
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.787 KB)

Abstract

The use of revenue sharing between depositors and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors. This research tries to find out the possibility of the existence of expectation gap in the information provided by banks as the provider of information to the depositors as the user of the information. Based on assimetry information theory, depositors as a party with less information, would  demand more information to the banks. However for some reasons, banks might restrict the information provided to the depositors. One hundred ninety-two depositors and one hundred thirty-eight staffs of Islamic banks in Yogyakarta and Surakarta has been surveyed with questionnaire. This research used independent sample t-test in analyzing the expectation gap of the two groups. The result shows that (1) the user of information have significantly  less expectation than the provider of  financial information, (2) there is no expectation gap between the user and the provider of banks’  information in non financial information  
The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance Evy Rahman Utami; Aji Prabaswara
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 (1264.954 KB) | DOI: 10.18196/jai.2103163

Abstract

Abstract:Research aims: The purpose of this study is to analyze the effect of biological asset intensity towards the company performance with biological asset disclosure as an intervening variable.Design/Methodology/Approach: The sample used in this study was firms engaged in the agricultural sector registered in Indonesia Stock Exchange 2015-2017 period. The sample selection method used was purposive sampling according to the required criteria. The analytical tools employed a mediation model based on path analysis using the software process.Research findings: The study results showed that biological asset intensity positively affected biological asset disclosure, biological asset intensity negatively affected the company performance, the biological asset disclosure positively affected the company performance, and the biological asset disclosure mediated the correlation between biological asset intensity and company performance.Theoretical contribution/ Originality: The biological asset disclosure mediated the correlation between biological asset intensity and company performance.Practitioner/Policy implication: This study is expected to encourage firms to be more concerned about biological asset disclosure to improve company performance. On the other hand, this study also helps the standard board see the biological asset disclosure in Indonesia considerably and develop the Indonesian Financial Accounting Standards Guidelines 69.Research limitation/Implication: This study used the Indonesian Financial Accounting Standards Guidelines 69, which is relatively new for companies that effectively implement these regulations.
Desain Sistem Informasi Akuntansi Keuangan Masjid Nugraha, Farhani Kautsar; Wahyuni, Endang Dwi; Anwar, Achmad Syaiful Hidayat
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami’ Kota Malang. This research is case study with analysis description method. Designing the accounting information system in order to increase control effectiveness of cash receipt and cash expenditure. The result of analysis, describe that in few transaction in Masjid Agung Jami’ there are double function, not complete of receipt, and financial reporting using cash basic. Then researcher designing with other function involvement also additional cashier function, additional few document, and using Microsoft Excel with accrual basic accounting.
Anjak Piutang: Sebuah Alternatif Memperoleh Dana Usaha Gunawan, Barbara
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

As one alternative to business financing, factoring is not as popular as other types of funding, but this funding is a promising alternative, especially during the current economic crisis. This article aims to give some idea of factoring, therefore this paper contains the notion of factoring, factoring advantages and disadvantages, as well as accounting factoring. Regardless of the pros and cons, these alternatives at least provide "fresh air" for entrepreneurs who need short-term funds.
The Influence of Enterprise Resource Planning (ERP) Implementation System on Company Performance Mediated by Organizational Capabilities Defriko Gusma Putra; Rita Rahayu; Anne Putri
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.76 KB) | DOI: 10.18196/jai.v22i2.10196

Abstract

Research aims: This study aims to examine the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Design/Methodology/Approach: This research is a quantitative study using 117 samples of manufacturing companies listed on the IDX from 2013 to 2018. Analysis and testing in this study employed SEM-PLS to test the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Research findings: The results showed that the ERP system's implementation had a significant positive effect on company performance and organizational capabilities. Organizational capabilities also had a significant positive effect on company performance. Besides, it was found that organizational capabilities mediated the relationship between ERP system implementation and company performance.Theoretical contribution/Originality: This study utilized a cybernetics approach theory, Resource-Based View (RBV) theory, and organizational capabilities theory to investigate the mediating role of organizational capabilities in increasing the impact of ERP systems on company performance.Practitioner/Policy implication: This study provides evidence that ERP implementation makes an integrated operating system and can increase organizational capabilities by utilizing existing resources, and ultimately will also increase company performance.Research limitation/Implication: In this research, it is challenging to find organizational capability measures, such as marketing capability and process improvement. This study only used one intervening variable so that the information obtained from the results is still limited.
Dampak Konvergensi IFRS, Karakteristik Perusahaan, dan Kualitas Auditor Terhadap Audit Delay Ratmono, Dwi; Septiana, Puspa Avinda Dwi
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.075 KB) | DOI: 10.18196/jai.2015.0034.86-95

Abstract

The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company’s characteristics.  Characteristics of the company used in this study are the company size, the leverage, and the loss announcement. The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange for 2010 until 2013 period. The study uses the purposive sampling for the sampling method. The criteria of the sample which is used is company must have published audited financial report for four years successively and used Rupiah, so that  the number of the sample in this study is 416 observations. There are two variables that do not affect the audit delay, those IFRS implementation, and loss announcement..The results shows that the company size, leverage and the auditor’s quality significantly affect audit delay.
PENGARUH LOCUS OF CONTROL DAN ENVIRONMENTAL RISK FACTORS TERHADAP KINERJA AUDITOR PEMERINTAH DALAM MELAKSANAKAN AUDIT PEMERINTAHAN (STUDI KASUS PADA BPKP PROPINSI LAMPUNG) Einde Evana; Denny Kassan
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study purposed to understand the effect of locus of control and environmental risk factors to financial and development monitoring board (Badan Pengawasan Keuangan dan Pembangunan/BPKP) Lampung province. Sampling method used in this study is purposive judgment sampling method. Data collected by interviewing method and sending guestionnaire directly to respondent. From 100 guestionnaires, 62 guestionnaires returned egual to 62% return rate. Analysis method used in this study is double linear regression by SPSS (Statistical Package for The Social Science). The result shows that Jocus of control an environmental risk factors partially have positive and significant effect to the performance of governmen internal auditor. Partial testing used t-count at 95% of certainty rate and at 5%. Result of hypothesis testing simultaneously shows that locus of control and environmental risk factors variable positively and significantly influence the performance of government internal auditor. Hypothesis testing towards regression coefficient simultaneously used by F-test at 0,228 means that 22,8% of government internal auditor performance can be explained by second variation of independent variable in this study.
Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba Anggreni, Ni Komang; Putra, Nyoman K. A. M.; Yasa, I Nyoman Putra
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0045.66-78

Abstract

This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange.  This study focused on manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2013. The sampling method used is purposive sampling. Data were analyzed using moderated regression analysis (MRA). The results showed that the tax management negatively affect earnings quality, managerial ownership does not affect the tax relationship management and the quality of earnings and strengthen institutional ownership tax is a negative relationship management to the quality of earnings.
The Impact of Corporate Governance on Customer Satisfaction and Loyalty of Islamic Insurance Company in Indonesia Peni Nugraheni; Lia Fauziah
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1278.158 KB) | DOI: 10.18196/jai.2002120

Abstract

The implementation of the corporate governance in managing Islamic insurance companies hopefully can support the performance of companies to provide the best services for consumers in accordance with the Islamic principles. Good performance related to transparancy, independency, accountability,  responsibility, fairness and sharia compliance are expected to increase the trust of potential customers of Islamic insurance. This study aims to examine the impact of the corporate governance toward customer satisfaction and customer loyalty in Islamic insurance companies in Indonesia. A purposive sampling technique is used for this research. Using primary data through questionnaires to Islamic insurance customer, the research finds that corporate governance positively influence the customer satisfaction and customer loyalty. Another result reveals that the customer satisfaction positively influences customer loyalty. This study recommends the strengthening of corporate governance implementation to enhance the attractiveness of Islamic insurance company and give impact on customer satisfaction and customer loyalty.

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