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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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Peer Review : Upaya Meningkatkan Kualitas Jasa Firma Akuntan Publik Widiastuti, Harjanti
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

In recent years, most people ask qualities of CPA firm’s work in accounting and auditing services. In response to the call for more accountability, public accountants should make “audit” or review to their work and disclose more detail their operations. In 1977, the Amarican Institute of Certified Public Accountants (AICPA) established a review mechanism referred to as “peer review” or some people called “auditor’s audit” The result of Maier and Fuglister’s survey indicated that peer review program is perceived by auditors as one of the most important appraisal activities to improve audit quality. Depart from their survey, this article describe a simple explanation concerning quality control system as a background and guidance to perform peer review, peer review concept itself and how audit quality can be improved through peer review.
PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN Evana, Einde; Thiono, Silvia
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. The hypotheses which are proposed in this research are H1: permanent earnings are more accurate than aggregate earnings in prediction future operational cash flow, and H2: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow. The researcher uses test instruments panel data regression to make efficient regression panel data model. The samples in this research are 29 companies from 148 manufactory companies which are registrant in Indonesian Stock Exchange. The dependent variable is operational cash flow, whereas independent variables are permanent earnings, aggregate earnings and operational cash flow. The accuracy comparison of prediction model is done by comparing the value of prediction error by using absolute percentage error (APE). The result of test by using Wilcoxon Signed Rank Test with real  rate 5% prove that permanent earnings is not different from the accuracy with aggregate earnings in prediction future operational cash flow. Empirical evidence also shows that operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow.
Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance Dwi Irawan; Elvin Bastian; Imam Abu Hanifah
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 (610.698 KB) | DOI: 10.18196/jai.2003128

Abstract

This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital. 
Stabilitas Fenomena the Monday Effect di Bursa Efek Jakarta Hambayanti, Septi; Budileksmana, Antariksa
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The Monday Effect phenomenon is a seasonal anomaly in financial markets, which occurs when the return on stock markets is significantly negative on Monday. The presence of this anomaly violates the weak form of market efficiency because stock returns are not random, but are predictable based on certain calendar effects. The objective of this study is to empirically re-examine the presence of the Monday Effect phenomenon and the stability of the presence of this phenomenon. The sample used in this study are stock market index at Jakarta Stock Exchange (JSX), which IHSG index and LQ-45 index, over 1999 to 2005, as the proxy. The major conclusion of this study is that Monday returns are significantly negative and are lower than returns during the rest of the week at Jakarta Stock Exchange (JSX), both in IHSG index as well as LQ45 index. We also confirm the evidence over the 1999-2005 observation that: (1) the Monday Effect phenomenon at JSX, both in IHSG index and LQ45 index as well, are unstable and significantly time-varying, and (2) the intensity of the Monday Effect phenomenon at JSX, both in IHSG index as well as LQ45 index, tend to decrease since 2000,  and even disappeared in 2005.
Mengungkap Kesadaran Islami atas Riba pada Proses Pembelajaran Akuntansi Rahmanti, Virginia Nur
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.931 KB) | DOI: 10.18196/jai.180278

Abstract

This research aimed to know awareness of teachers (lecturers) specifically on subject of Financial Accounting including recognition, measurement, and reporting of “interest”. Muslims believe that interest is forbidden as riba. Indeed, the practice of interest is not limited as Islamic issue, but it is viewed as universal issue based on housing bubble price cycle that may affect all sectors. By employing post-phenomenology as well as thought of Don Ihde, this research involving five diversified informant. The results showed that the subjects of Financial Accounting lecturer (Muslim) still stuck on "technology" (term of Ihde) in the form of international curriculum standards, reference books, and subject (course) planning.
The Effect of Firm Size, Profitability, and Liquidity on The Firm Value Moderated by Carbon Emission Disclosure Dody Hapsoro; Zaki Naufal Falih
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.83 KB) | DOI: 10.18196/jai.2102147

Abstract

Research aims: The purpose of this study is to examine carbon emission disclosure in moderating the effect of firm size, profitability, and liquidity on the firm value.Design/Methodology/Approach: The sample used in this study was firms engaged in the oil, gas, and coal fields and operating in non-Annex 1 member countries registered in the Osiris database. The study period was following the commencement of the Kyoto Protocol's second commitment from 2015 to 2018. Data analysis in this study used Partial Least Square (PLS) with Warp PLS 4.0 application.Research findings: The study results showed that firm size and liquidity had a positive and significant effect on firm value. However, profitability had a positive and insignificant effect on firm value. Besides, carbon emission disclosure moderated the effect of firm size and profitability on firm value. However, carbon emission disclosure did not moderate the effect of liquidity on firm value.Theoretical contribution/ Originality: This study provides insight that carbon emission disclosure can moderate the effect of firm size and profitability variables on firm value.Practitioner/Policy implication: This study is expected to encourage firms to be more concerned about the environment. Furthermore, the political contribution that can be provided by the results of this study is expected to motivate the government to apply more stringent regulations to firms that have the potential to generate carbon emissions.Research limitation/Implication: Limitation in this study is the amount of data from oil firms, gas, and coal contained in the Osiris database in 2015 until 2018 was very limited. 
Minat Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (Ppa) ditinjau dari Gender dan Status Akreditasi Program Studi Sudaryono, Eko Arief; P, Angger Tunggul; Setiawan, Doddy
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to examine accounting students interest in joining professional accounting education based on gender and accreditation of the study program. Respondents of this research are final year accounting students in Solo, Yogyakarta and Semarang. We use anova test in this research. The results shows that: (1) there are no significant differences in accounting students’ interest in joining professional accounting education based on gender (2) there are significant differences in accounting students’ interest in joining professional accounting education based on the accreditation status of the study program (3) there are significant differences in accounting students’ interest in joining professional accounting education based on gender and the accreditation status of the study program simultaneously.
Have Students Comprehended Investment? Paskanova Christi Gainau
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 (1654.138 KB) | DOI: 10.18196/jai.2103162

Abstract

Research aims: This study aims to examine factors that influence stock investment intention among students.Design/Methodology/Approach: The population in this study are all individual student investors registered at the Indonesia Stock Exchange Investment Gallery in the North Sulawesi and Gorontalo Regions. Sample selection is based on the purposive sampling method. Data analysis was performed with SmartPLS 3.0 M3.Research findings:  The results found that student attitudes are determined by employment opportunities in the capital market. In addition, attitudes and behavioral control also have significant effect on student intention. This is different with subjective norms which does not affect student investment intention.Theoretical contribution/ Originality: This research confirm that job opportunity influences students attitude in stock investment. The attitude and perceived behavioral control support students intention to invest stock in capital market.  Subjective norms does not effect to students intention, in the context of students in the North Sulawesi and Gorontalo Regions.Practitioner/Policy implication: The implication is the universities need to make policies which is friendly with stock investment, such us Seminars, Workshops, Capital Market Schools, and Securities Traders Representative Courses (WPPE). The Indonesian Stock Exchange (Representative Office) and Exchange Members also need to increase an internship quota in order to support student investment intentions.Research limitation/Implication: This study only examines the stage of student intentions because the sample is student whose main activity is studying and the additional activity is investing.
PENGARUH PROGRAM EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK, NPWP SERTA SUNSET POLICY TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Amaliyah, Mistaul; Murtin, Alex
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research was conducted to see how perceptions tax extensification and intensification programe, tax identification number (NPWP), with sunset policy to tax compliance to the respondent an individual tax payer and the entity that reported as many as 250 tax on each KPP Pratama Yogyakarta, Sleman, wonosari, Wates, and Bantul taken by simple random sampling method. Data analysis using an analytical approach to structural equation models (SEM) software using partial least square (PLS). Test results that the perception of tax extensification and intensification programe, NPWP with facility sunset policy that has been applied by the Directorate General of Taxes has not impacted significantly to tax compliance with t-statistic value of each (0.70, 0098, 0.436) t-table (1.645). Test results that the perception of tax extensification and intensification programe has been implemented by the Directorate General of taxes can have a positive impact on facility sunset policy with t-statistics value of each of (1.742, 2.211) t-table (1.645). Test results that with the addition of NPWP provided by the Directorate General of Taxes can have a positive impact on tax compliance to the value of t-statistic (2.313) t-table (1.645). The perception of tax extensification programe and facilities sunset policy that have been implemented by the Directorate General of Taxes can have a positive impact on the addition NPWP with t-statistics value of each of (1.929, 2.626) t-table (1.645). The programs and facilities as well as NPWP implemented by Directorate General of Taxes should be increased and expanded again to the awareness of taxpayers in tax compliance to boost significantly impact (voluntary compliance)
Pengaruh Penerapan Filosofi Just In Time (JIT) pada Organisasi yang Menggunakan Activity Based Costing (Abc) dalam Perhitungan Harga Pokok Produk Abdurahim, Ahim
Journal of Accounting and Investment Vol 1, No 1: January 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Artikel ini membahas pengaruh lingkungan terhadap praktik akuntansi manajemen pada industri maju. Persaingan yang semakin ketat mendorong manajemen untuk melakukan berbagai inovasi untuk menyesuaikan strategi-strategi lama dengan strategi baru yang lebih relevan. Demikian pula asumsi-asumsi yang sudah tidak relevan lagi perlu direvisi. Konsep acceptable quality level (AQL) yang lebih toleran terhadap adanya produk rusak atau produk cacat, cenderung menghambat kemampuan perusahaan dalam memuaskan konsumen, sehingga perlu diperbaharui dengan konsep Total Quality Control (TQC), yang lebih menjamin kualitas produk dan kepuasan konsumen. Demikian pula dalam perhitungan biaya produk, dengan pendekatan tradisional yang mengasumsikan elemen yang paling dominan dalam biaya produksi adalah biaya bahan baku. Dengan berubahnya lingkungan industri manufaktur yang dominan menggunakan sistem komputer serta peralatan robotik, menimbulkan terjadinya pergeseran asumsi tersebut, yang menyebabkan pendekatan tradisional tidak relevan lagi digunakan di lingkungan industri maju dalam perhitungan harga pokok.Tujuan penulisan ini membahas pula penerapan filosofi just in time di lingkungan industri maju serta pengaruhnya terhadap penerapan perhitungan harga pokok dengan pendekatan activity based costing (ABC).

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