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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 677 Documents

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The Mediation Role of Productivity in the Effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure Ichsan Setiyo Budi
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the indirect effect of Islamic Corporate Governance (ICG) on Islamic Corporate Social Responsibility Disclosure (ICSR) with productivity as mediation.Design/Methodology/Approach: This study used secondary data sourced from annual reports, corporate governance reports, and financial reports of Islamic banking in Indonesia for the period 2008 to 2019, with the criteria of Islamic banks (IBs) that have not been established for 12 years, and observations carried out since they were established until 2019. The sampling technique was done by convenience sampling and obtained 121 observations, and research testing employed regression analysis.Research findings: The results found that banking productivity fully mediated Islamic corporate governance's effect on Islamic Corporate Social Responsibility Disclosure. Thus, good productivity is an absolute requirement that must be fulfilled to carry out a good social function, as reflected in the Islamic Corporate Social Responsibility disclosure.Theoretical contribution/Originality: This study reaffirms and develops a new model of the relationship between ICG and ICSR disclosure in IBs.Practitioner/Policy implications: This research was conducted based on stakeholder theory, which is later developed into stakeholder theory from an Islamic perspective.Research limitation/Implication: First, this study used the ICG variable and the ICSR disclosure, but the researcher did not discuss the quality of disclosure. Second, this study did not test the reliability of the ICSR disclosure.

PERSEPSI MASYARAKAT TERHADAP KUALITAS LAYANAN PUBLIK YANG DIBERIKAN OLEH INSTANSI PEMERINTAH DI KABUPATEN SLEMAN DAN KABUPATEN BANTUL Murtin, Alex
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The study is focused on the difference of perception between the society government officials on service quality in Bantul and Sleman regency DIY. The sample is devided into two; i.e. the society functioning as service client is big as 250 people, and the officials representing as government agent giving service as big as 50 people. The researcher wants to know if there is a difference on service perception between the society and officials, and then finds out whether the difference is influenced by their educational background, and finally figures out the perception of the society toward the service quality in the both regencies. The finding shows that there is a significant difference on the perception. It is summarized that the society expectation to get quality services from the officials cannot be fulfilled. It means that the service they get is lower than the expectation they have.

Teknologi Informasi dan Peran Akuntan Manajemen Suatu Pendukung Manajemen Stratejik dalam Pencapaian Keunggulan Kompetitif Pratolo, Suryo
Journal of Accounting and Investment Vol 1, No 2: July 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (35.281 KB)

Keunggulan kompetitif merupakan salah satu tujuan stratejik organisasi atau perusahaan. Untuk pencapaian suatu tujuan stratejik, manajer membutuhkan informasi internal maupun eksternal dari organisasi. Peran Akuntan Manajemen sangat besar dalam penyajian informasi tersebut. Perkembangan selanjutnya, Akuntan Manajemen diharapkan bukan hanya sebagai penyaji informasi yang berkualitas, namun harus bisa menganalisis dan memberi dukungan penuh pada pengambilan keputusan oleh manajer. Teknologi informasi memiliki kemampuan untuk mendukung peran Akuntan Manajemen dalam pencapaian tujuan stratejik tersebut. Tulisan ini berupaya membahas tujuan stratejik berupa keunggulan kompetitif, peran Akuntan Manajemen, dan peran teknologi informasi dalam pencapaian tujuan stratejik tersebut.

The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Education Institutions Evi Marlina; Bambang Tjahjadi
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the effect of organizational strategy and management accounting innovations (MAI) on cost performance of private Higher Education Institutions (HEIs). Also, this study investigates the management accounting innovations as mediating variable.Design/Methodology/Approach: This study is quantitative research with a survey approach. This study was conducted by involving HEI located in several provinces in Sumatera Island, Indonesia, covering West Sumatra, Riau, Riau Islands, and Jambi. The research respondents were the head of the HEIs’ finance department. Data analysis utilized Structural Equation Model with Partial Least Square approach (SEM-PLS).Research findings: The results showed that HEI strategy and MAI had a positive direct effect on cost performance. However, management accounting innovations could not be mediating variable.Theoretical contribution/Originality: This study contributes to research areas related to strategy, management accounting innovations, and cost performance in HEI sector.Practitioner/Policy implication: Effectiveness and efficiency in managing HEIs funds requires a strategy and management accounting innovations.Limitation/Implication: The research only included HEIs located in the areas of West Sumatra, Riau, Riau Islands, and Jambi.

Family Ownership and the Entrenchment Effect on Intellectual Capital Utilization: A Study of High-Technology Companies in Indonesia Dealing with the ASEAN Economic Community (AEC) Bima Cinintya Pratama; Hardiyanto Wibowo
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

At the end of 2015, the Association of Southeast Asian Nations (ASEAN) brought into being the ASEAN Economic Community (AEC). Due to the AEC, the firms in ASEAN should utilize their resources more effectively and efficiently, so that the firms can survive and grow despite strong competition in the AEC. Indonesia, as the country with the largest economy in the region, needs to address this issue so that companies in Indonesia can face the challenges resulting from the AEC. This study aimed to examine the positive relationship between the intellectual capital (IC) and the financial performance of high-technology (high-tech) companies that are listed on the Indonesia Stock Exchange, and also to examine whether the entrenchment effect of family ownership exists. This study was conducted from 2008 to 2014. The final sample used in this study consisted of 31 companies with a total of 144 observations. This study used a panel data regression model analysis. The results showed that, for a company, IC has a positive impact on financial performance. This result indicated that the efficient and effective use of their IC will help the firms to achieve higher financial performance, and will be useful for dealing with the AEC. There was no evidence that the entrenchment effect exists in the family ownership of high-tech companies in Indonesia and hampers the utilization of IC.

Analisis Pengaruh Day of The Week Effect terhadap Return Saham di Bursa Efek Jakarta Arum Indrasari; Afrizal Tahar
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.7 KB)

Some of the people have believed in the superstitions in which there exists “good days” for doing activities, including to start business and investment. The purpose of this paper is to disclose to what extent the phenomenon of market anomaly is feasible in Jakarta Stock Exchange in connection to the existence of the effect of “good days” for trading on daily stock returns. Based on the research result, we found the there exist distinction in daily stock return and abnormal returns particularly on Tuesday and Wednesday.

Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective Muhammad Ahyaruddin; Rusdi Akbar
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1) and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2). This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative) were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan - perusahaan di Bursa Efek Jakarta Antariksa Budileksmana; Eka Andriani
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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A recent analysis held that there is a significantly effect between firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research is to empirically re-examine the factors could affect income smoothing practices.There are four factors will be examined, are firm size, corporate risk, profitability and operating leverage. The sample used in this study are 76 firms listed at Jakarta Stock Exchange (JSX) over 2000 to 2002. The multivariate test which using logistic regression results both risk and profitability affect significantly to income smoothing practices. While firm size and operating leverage not affect significantly to income smoothing practices. The univariate test support the previous test, shows that there is statistically difference in risk as well as profitability between smoother and non-smoother firms. Whereas both firm size and operating leverage, there are no statistically difference.

Managerial Ability and Future Banking Performance: The Role of Book-Tax Differences as Moderator Eva Herianti; Arna Suryani; Amor Marundha
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine and analyze the effect of managerial ability on future banking performance moderated by book-tax differences.Design/Methodology/Approach: The research samples were banks listed on the Indonesia Stock Exchange from 2014 to 2018. A purposive sampling technique was conducted to collect 108 samples of future banking performance (t+1) and 81 samples of future banking performance (t+2). The data were then analyzed using eviews version 10 with the ordinary least square.Research findings: The results showed that managerial ability positively and significantly affected future banking performance (t+1 and t+2), while book-tax differences could reduce the effect of managerial ability on future banking performance (t+1 and t+2).Theoretical contribution/Originality: This study has provided implications to the literature that managers use their abilities to achieve sustainable competitive advantage through efficient and effective use of resources. Managers need an understanding of the relationship between resources, their abilities, competitive advantages, and future earnings achievement.Practitioner/Policy implication: Since managerial ability can increase future banking performance, this study’s results may affect how companies produce managerial ability through efficient use of inputs to produce optimal output that is useful for long-term banking performance.Research limitation/Implication: The conclusion is drawn based on various proxies to measure the managerial ability, book-tax differences, and future banking performance. Further research can develop the managerial ability proxies besides those proposed by Garcia-meca Garcia-Sanchez (2018).

PERLINDUNGAN INVESTOR PASAR MODAL DALAM PERSPEKTIF LEGAL, DISCLOSURE DAN DIVIDEN DI BEBERAPA NEGARA Wahyu Manuhara Putra
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.21 KB)

Corporate governance gives certainty protection to shareholder and parties of creditor in investing at its company. Mechanism of corporate governance consisted of transparancy, disclosure and fairness. Corporate governance is key determinant and develope of stock market, capital and ownership structure, dividend policy and control gain of privat. Purpose of this article is to explain protection of investor through mechanism disclosure, law and dividend in some countries. Result of some researches indicate that United States, English and Japan has high law level of protection for investor while indonesia still weakening. The disclosure level broadness of financial information there is at United States, English and Japan. On The Contrary, Indonesia still less in disclosing its financial statements. The other result states that dividend payment policy indirectly relates to protection of investor, but influenced by law enforcement system and investment opportunitis.

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