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Journal Akuntansi Indonesia
ISSN : 02166747     EISSN : 26559552     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
Arjuna Subject : -
Articles 95 Documents
ANALISIS KINERJA KEUANGAN : KEMAMPUAN BANK SYARIAH DALAM PENYALURAN PEMBIAYAAN Permatasari, Devi; Yulianto, Ahmad Rudi
Jurnal Akuntansi Indonesia Vol 7, No 1 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.571 KB) | DOI: 10.30659/jai.7.1.67-79

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor kinerja keuangan Bank Syariah dalammelakukan penyaluran pembiayaan, yaitu Dana Pihak Ketiga (DPK), Return on Asset (ROA), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF). Penelitian ini mengacu penelitian sebelumnya mengenai penyaluran pembiayaan. Akan tetapi, objek penelitian sebelumnya merupakan Bank Konvensional yang prinsip pembiayaannya berbeda dengan Bank Syariah. Meskipun demikian, ada beberapa penelitian terdahulu mengenai penyaluran pembiayaan di Bank Syariah, namun belum terlalu banyak dilakukan. Oleh sebab itu, penelitian ini dilakukan untuk menjelaskan lebih dalam faktor yang mempengaruhi Bank Syariah dalam melakukan penyaluran pembiayaan. Penelitian ini menggunakan sampel sebanyak 9 Bank Syariah yang berada di Indonesia dengan periode tahun 2010-2015, sehingga diperoleh sampel sebanyak 54. Teknik pengambilan sampel menggunakan purposive sampling dengan teknik analisis regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) berpengaruh secara signifikan terhadap penyaluran pembiayaan Bank Syariah. Sedangkan Return on Asset (ROA) dan Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap penyaluran pembiayaan Bank Syariah.
PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK Putra, Afuan Fajrian
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.57 KB) | DOI: 10.30659/jai.6.1.1-12

Abstract

This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used inthis study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on taxcompliance in paying taxes. This research will examine these factors either simultaneously or partially. The populationused in this research are lecturers of all faculty at private university in Yogyakarta. The number of respondents in thisresearch is 86 people, by using formula slovin and the data collecting technique is by questionnaire. The data analysismethod is by multiple regression with the help of statistical software SPSS version 16. The results of this researchindicate that the ethical factors, tax penalties, modernization of the system, and tax transparency simultaneouslysignificant effect on tax compliance in paying taxes While partially, tax penalty, modernizing the system, and thetransparency of the tax are doesn?t positive effect to tax compliance in paying taxes and just ethical factor is positiveeffect to tax compliance in paying taxes.Keywords: Ethics, Tax Penalties, Modernization the System, Tax Transparency, Tax Compliance
AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN : ANALISIS DAN FAKTOR-FAKTOR PENENTUNYA Melati, Liki; Sulistyawati, Ardiani Ika
Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.98 KB) | DOI: 10.30659/jai.5.1.37-56

Abstract

This study aimed to analyze the effect of firm size, firm size, solvency, and profitability to the audit delay. This study uses secondary data obtained from the Indonesia Stock Exchange. This population is a mining company listed on the Indonesia Stock Exchange during 2012-2014 period as many as 12 companies. The samples in this study using purposive sampling method. Performed during the observation period of 3 (three) years ie 2012-2014.Data analysis method used is multiple linear regression analysis. The results of the research that company size and profitability significantly influence audit delay. While the size of the firm and the solvency does not significantly influence audit delay.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DI INDONESIA Apriyani, Hani Werdi
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.466 KB) | DOI: 10.30659/jai.4.1.36-50

Abstract

The purpose of this study is to examine the influence of corporate governance and firms characteristics to the extent of disclosure of related party transactions. The independent variable in this study is the level of ownership concentration, independent commissioners, the level of corporate diversification, and profitability. The dependent variable is the related party transactions disclosure. In analyzing the effect of independent variables on the dependent variable, included two control variables in our model, the type of industry and company size. The sample used in this study is annual report of non-financial companies listed in the Indonesia Stock Exchange 2008 -2011. Purposive sampling use to determine sample. There are 25 companies that meet the criteria as the sample in this study, and finally 90 annual report used in this analysis. Statistical methods using multiple linear regression analysis. The analysis showed that profitability have significant effect in Related Party Transaction disclosure. Level of ownership concentration, the level of corporate diversification , and independent commissioners did?t significantly influance the related party transaction disclosure.
ANALISIS PENGARUH KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Heryan, Yosi Dwi; Adiwijaya, Zaenal Alim
Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.621 KB) | DOI: 10.30659/jai.2.1.65-71

Abstract

The purpose of this research is to investigate and get empirical about auditor big four, auditor industry specialist, and size in the earning management limit by the firms audited for IPO firms. Earning management on this research is use discretionary accrual. Audit quality on this research is used by auditor big four and auditor industry specialist. Size on this research is measured by total assets. The object of this research is non finance firms which do IPO (Initial Public Offerings) in Indonesia. It used 47 Indonesia IPO firms from 2008-2011. The method of data collection is purposive sampling method. Multiple regression is used to analysis data and develops the theory model. The result of this research indicates that auditor big four proved cannot limit the earning management for firms which is audited by auditor big four when firms do IPO. Auditor industry specialist can limit the earning management when firms do IPO in Indonesia. Size cannot limit the earning management when the firms do IPO in Indonesia
PENGARUH DIVERSITAS GENDER TERHADAP PENGUNGKAPAN SUSTAINABILITY DEVELOPMENT GOALS Farida, Dessy Noor
Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.025 KB) | DOI: 10.30659/jai.8.2.89-107

Abstract

Public awareness of the environment will be increasingly damaged due to industrial activities of large companies, making the community need information about the extent to which the company is responsible for the damage. This ecological crisis is driving concern from various countries in the world by formulating a Sustainability Development Goals that are expected to improve the quality of human life. Representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures. This research is a quantitative research that uses multiple linear regression with a sample of companies listed on the ISSI for 4 consecutive years. The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. Whereas the presence of women in the board of commissioners has a significant effect on the disclosure of SDGs. The influential control variables are only the size of the company, while the variables of profitability and leverage have no effect. Keywords: Sustainability Development Goals (SDGs), Board of Directors, Board of Commissioners, Gender Diversity
PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Ermawati, Nanik; Afifi, Zaenal
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.815 KB) | DOI: 10.30659/jai.7.2.49-62

Abstract

Tema yang diangkat dari penelitian ini adalah tentang kepatuhan wajib pajak yang ada di Kantor Pelayanan Pajak Kudus, dengan judul ?Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak denganKesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Kudus)?. Penelitian ini merupakan studi kasus pada wajib pajak orang pribadi di Kabupaten Kudus. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi di Kabupaten Kudus. Sampel diambil secara insidental sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Warp Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1). Religiusitas berpengaruh terhadap kepatuhan wajib pajak, 2). Religiusitas berpengaruh terhadap kesadaran wajib pajak, 3). Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, 4). Kesadaran wajib pajak mampu memediasi sebagian pengaruh religiusitas terhadap kepatuhan wajib pajak.Kata kunci: religiusitas, kesadaran wajib pajak, kepatuhan wajib pajak, wajib pajak orang pribadi
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK Riyani, Yani; Mustafa, Bob; Suherma, Linda
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.881 KB) | DOI: 10.30659/jai.6.2.157-166

Abstract

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Tristiningtyas, Vita; Mutaher, Osmad
Jurnal Akuntansi Indonesia Vol 2, No 2 (2013): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.046 KB) | DOI: 10.30659/jai.2.2.131-145

Abstract

This study aimed to examine the effect of the Capital Adequacy Ratio (CAR) , Non Performing Financing (NPF) , Net Operating Margin (NOM) , Financing to Deposit Ratio (FDR) , BOPO and DPK against return on Assets ( ROA) as a proxy of the financial performance of Islamic Banks in Indonesia from 2008 to 2012 . The population in this study was 11 Islamic Banks in Indonesia . The analysis technique used in this study is a multiple linear regression . While the classical assumption used in this study include autocorrelation test , normality test, multikolonieritas , and heteroscedasticity test .The results showed that the variable CAR and DPK positive and significant impact on ROA Islamic Banks . While BOPO variable is negative and significant effect on ROA Islamic Banks . NPF variables , NOM , and FDR negative effect on ROA , but not significantly . Predictive ability of the six variables on ROA of 86.0 % , while the rest is influenced by other factors not included in the research model . The results of this study are expected to provide guidelines for the management of Islamic Banks in managing the company.
PERSEPSI MAHASISWA EKONOMI TERHADAP IMAGE AKUNTANSI (STUDI KASUS PADA UNIVERSITAS DIPONEGORO SEMARANG) Apriyani, Hani Werdi
Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.691 KB) | DOI: 10.30659/jai.5.2.131-148

Abstract

The purpose of this study is to determine, whether in the presence of Accounting profesion education or PPA (Pendidikan Profesi Akuntansi) will change the student perception to the image of accounting which determinestudent choice to major in accounting. This study uses the cognitive theory of planned behavior as the framework to investigate the factor that limit student interest to the field of accounting. The main findings are, that the student perception of the benefit of PPA is positively related to student?s choice tomajor in accounting, wether non accounting student perceived that they tend to choose non accounting major because non other accounting major is not boring. Hipotesis 2 is rejected, it can be inferred that non accounting student?s perception of the image of accounting in the presence PPA is related to their decision to choose non accounting major.

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