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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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Decission Support System (DSS) dalam Auditing Untuk Apa Digunakan Priyono Puji Prasetyo
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 (100.096 KB)

Abstract

Komputer semakin sering digunakan pada kantor akuntan. Tidak hanya digunakan untuk menggantikan kegiatan yang bersifat manual, tetapi juga sebagai alat bantu bagi akuntan dalam pengambilan keputusan. Keputusan yang dibuat dengan dukungan (decision support) sistem komputer ini diharapkan tidak hanya akan lebih efisien, tetapi juga lebih efektif dalam mencapai tujuan. Konsekuensi-nya, bantuan semacam itu memperoleh dukungan yang luas untuk digunakan dalam auditing dan bidang pekerjaan lainnya. Apa yang menyebabkan Decision Support System (DSS) digunakan adalah kemampuannya membantu akuntan dalam proses pembuatan keputusan audit. Alat ini perlu dipergunakan oleh akuntan karena profesi akuntansi berhadapan dengan pasar yang semakin besar, saingan yang lebih ketat serta tekanan hukum, sehingga auditor independen dituntut untuk mengembangkan kualitas pelayanan audit dengan harga yang lebih kompetitif.Tulisan ini bertujuan untuk membahas penggunaan Decision Support System (DSS) dalam auditing. Pembahasan akan dimulai dengan sejarah perkembangan komputer yang kemudian disusul dengan uraian tentang decision support system (DSS). Uraian yang agak luas mengenai penggunaan DSS dalam auditing diberikan pada seksi berikutnya. Berdasarkan uraian mengenai DSS tersebut akan diberikan kesimpulan untuk mengakhiri tulisan ini.
Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mixed Methods Study in Indonesia Donny Maha Putra; Wiwit Apit Sulistyowati
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.893 KB) | DOI: 10.18196/jai.v22i3.11441

Abstract

Research aims: This study aims to measure the correlation between the Indonesian government accounting system's accrual basis and fiscal transparency quality. Furthermore, this study deepens the research results through focus group discussion (FGD) at Line Ministries.Design/Methodology/Approach: This study used a mixed methods, in which the quantitative approach employed a questionnaire instrument, while the qualitative approach utilized interviews and FGD. This study involved 149 respondents at the accounting unit based on the purposive sampling technique, using questionnaire instruments and interviews with 77 users. Also, this study utilized Structural Equation Modelling (SEM), and the data were then processed through LISREL 8.8 statistical software.Research findings: This study proved that accruals' implementation had a significant positive impact on the quality of government fiscal transparency. The FGD results revealed that accrual accounting practices still referred to the government accounting standards. Meanwhile, the quality of fiscal transparency had been reviewed in advance by the auditor team, and the auditor's recommendations were taken into consideration in determining strategic decisions by estimating the potential risks that would arise.Theoretical contribution/Originality: This study contributes to an extended approach by examining the effect of the accrual accounting application’s effectiveness on the quality of government fiscal transparency. In addition, this study strengthens previous studies by using qualitative approaches through FGD involving units related to institutions and ministries. Therefore, this study’s results provide empirical evidence, which is theoretically very limited.Practitioner/Policy implication: This study contributes as an academic reference to improvements in developing a policy model for the accrual implementation in the government accounting system, especially in Indonesia.Research limitation/Implication: Respondent data for interviews is still limited to the managerial level. Therefore, to obtain more in-depth results, the subsequent study can be conducted at the operational level.
Pengaruh Penggantian Manajemen, Dewan Komisaris Independen, Kepemilikan Managerial, Kepemilikan Institusional, dan Kualitas Audit Terhadap Manajemen Laba Andan Yunianto
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to find out empirical evidence that the management turnover positively affects the earnings management and composition of independent board of director, managerial ownership, institutional ownership, and the quality of auditing negatively affect the earnings management, which is measured by using an absolute discretionary accrual. Sample of the study is consisted of 76 firms with 166 firm years from panel data of all manufacturing companies listed in the Indonesian Stock Exchange from 2006 to 2009. The study uses an ordinary least square regression to test hypotheses proposed. Result of the study indicates that the management turnover, composition of independent board of director and institutional ownership did not affect the earnings management, while the quality of auditing positively affects the earnings management.
Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak Antariksa Budileksmana
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The role of taxation in financing the development of the country, as reflected in the State Budget (APBN) - today are becoming increasingly important. Under the self-assessment system, taxpayers are given full credence to calculate, pay and report tax obligations. As a logical consequence of such a system, the Directorate General of Taxation to make efforts to meet the expectations of the increasing role of taxes. One of them is the enforcement of the law (law enforcement) through the implementation of tax inspection, so that the process and the implementation of the system remain on the rules. With the Tax Examination will ensure compliance fulfillment of tax obligations in order to improve taxpayer compliance. The examination will be done to continue to improve the quality of examination and the examiners were there, along with the improvement of the applicable regulations. Of the taxpayer's own prosecuted and positive role that the inspection can be done effectively. With the tax audit allows obtaining feedback to improve understanding of the correct application of tax laws, which in turn will increase awareness to meet their tax obligations.    
PENGARUH KAS, DANA PIHAK KETIGA, SERTIFIKAT WADIAH BANK INDONESIA, PROFIT MARGIN, DAN NON-PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH (STUDI EMPIRIS PADA BANK SYARIAH PERIODE TAHUN 2006-2008) Lina Nurhasanah; Emile Satia Darma
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to find out the relationship between cash, third party fund, SWBI (Sertifikat Waddiah Bank Indonesia) ond NPF (Non Performung Financing) to murabahah financing in ths ayontah bank in Indonesia period 2006-2008. For all trials in this research, trial of quality of data and also hypothesis trial use SPSS program. In this research, classic assumption test is used to examine data quality, whereas for testing the hypothesis, this research use t-test analysis method. Research result showed that all of classic assumption test can be accomplished in this research. Stimulants trials showed that all Independent (cash, third party fund, SWBI (Sertifikat Wadiah Bank Indonesia), profit margin, and NPF (Non Performing Financing) had an effect on murabahah financing. patrial test (t-test) showed that the third party fund had a positive effect to murabahah financing, SWBI had a negative affect to murabahah financing. Whereas, another independent variables (cash and profit margin) did not have a positive effect to murabahah financing. And the last. NPF did not hava a negative affect to murabahah financing. 
Editorial JAI Edisi Juli 2016 Harjanti Widiastuti
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 (86.416 KB) | DOI: 10.18196/jai.v17i2.4129

Abstract

Faktor-Faktor yang Mempengaruhi Implemetasi SIMDA dan Kualitas Laporan Keuangan SKPD Mohammad Alfian
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to identify factors that affect the implementation of SIMDA and quality of financial statements in Local Government Working Units (SKPDs) in Yogyakarta city. The population in this study is the government sectors in the city of Yogyakarta. The sample in this study were taken by purposive sampling method apocalypse. The hypothesis was analyzed using Structural Equation Model (SEM). The result of this research indicates top management supports and the quality of the input data have positive influence on implementation SIMDA.
Peran Otonomi Daerah Untuk Meningkatkan Fungsi Pengel-olaan Keuangan Daerah Sebagai Instrumen Manajemen dalam Kebijakan Alokasi Belanja Pelayanan Publik Suryo Pratolo
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Regional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy that has been running for 4 yaers really can fullfil people's needs and create welfare for the people. We all know that the purpose of the existence of local government is creating public service. Public services must be created with the creative way through many aspect include regional financial management strategies. By using four independent variables: financing ability, mobilize funds ability, regional government independence, level of fiscal decentralization, and the level of flaypa per effect, researcher tested the role of regional autonomy by linking it to the influence of these four independent variables on the variable of public service expenditure allocation. By using a chow test resulted in a finding that the local government system and the personnel in the four years of implementation of regional autonomy tend looks not ready in achieving the vision of regional autonomy. Anotherfinding is that in general, regional autonomy has a role in improving the influence of financial management aspects on the allocation of expenditure on public services.
Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? Firda Ayu Amalia; Sutrisno Sutrisno; Zaki Baridwan
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 (776.107 KB) | DOI: 10.18196/jai.2001112

Abstract

This research was aimed to empirically examine the effect of independence and audit procedure on audit quality with time budget pressure as moderator variable. The population comprised auditors working on Public Accountant Office (KAP) in East Java, while the samples consisted of 45 respondents. This study used a survey technique is by questionnaire as data collection techniques. The PLS was used for data analysis. The result showed that the independence and audit procedure positively affected the audit quality. The variable of time budget pressure as moderator was capable to enfeeble the relation between the independence and audit quality, and also to reinforce the relation between audit procedure and audit quality. The results of this study have provided support for Agency theory. A quality audit can reduce information asymmetry so as to minimize moral hazard actions by management.
Pengujian Kesuksesan Implementasi Sistem Informasi Akuntansi Lembaga Keuangan Mikro: Modified Delone Mcleon Model Wahyu Manuhara Putra; Muh. Alfian
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 | Full PDF (292.749 KB) | DOI: 10.18196/jai.2016.0044.53-65

Abstract

This research is motivated by the importance of accounting software in the micro finance institutions led by UPK that has an important role as a catalyst for poverty alleviation. Various data dan field observations indicate that the financial system various LKM UPK has not shown the quality reliable dan relevant system performance, even accounting stdanards has not fully implemented. This study adapted the DeLone dan McLean model that has been modified McGill et al. (2003) to map dan design the essential components of a successful implementation of accounting software for individual users as well as analyzing various system variables on user satisfaction, dan the impact on individual performance. All hypotheses have been tested dan found to result impartial. This model will be the basis for making a prototype web-based accounting softaware that will be developed dan implemented in the second year. So the ultimate goal of this research is that microfinance institutions are able to be an instrument of poverty alleviation optimal sustainability.

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