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Jurnal Akuntansi & Auditing Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
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Articles 209 Documents
DETERMINANTS OF TRANSFER PRICING DECISIONS IN INDONESIA MANUFACTURING COMPANIES Susanti, Anisa; Firmansyah, Amrie
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art1

Abstract

This research aims to investigate tax expenses, tunneling, and bonus on transfer pricing decisions in Indonesia. The practice of transfer pricing as one form of tax avoidance may threaten state revenues. This research is quantitative research with multiple linear regression models with panel data. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements of companies listed on IDX from 2011 to 2015. The samples are selected using a purposive sampling method with the number of samples of 50 companies. The results suggest that tax expenses and tunneling are negatively associated with transfer pricing decisions while the bonus is not associated with transfer pricing decisions.
EVALUASI NON PERFORMING LOAN (NPL) PINJAMAN QARDHUL HASAN (STUDI KASUS DI BNI SYARIAH CABANG YOGYAKARTA) Adnan, Muhammad Akhyar; Furywardhana, Firdaus
Jurnal Akuntansi dan Auditing Indonesia Vol 10, No 2 (2006)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

The Qardhul-hasan is one of financing-product provided by Islamic banks. Unlike other financing products, the qardhul-hasan has some unique characteristics, including to entertaint a very specific customers who might be categorized as the dhuafaâ?? group. The study indicates that three of independent variables (customerâ??s basic characterisitic, reference, payment) are negatively correlated with dependent variable. However, the factor of purpose has no significant correlation. Further qualitative analysis also indicates that both bank management as well as qardhul hasan recepients have inappropriate perceptions toward the qardhul hasan product. In turn, it [the perception] worsens the NPL of Qardhul-hasan. Keywords: qardhulhasan, NPL, factors, evaluation.
A DISCUSSION OF POLITICAL INFLUENCE ON THE OPERATION OF MANAGEMENT ACCOUNTING IN ORGANIZATIONS Sabeni, Arifin
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

Traditionallay, management accounting system can provide useful information to management for making decisions about the future of the organization and for controlling the implementation of the decisions they make. therefore, under traditional perspective, management accounting is seen as a technical and neutral information service for decision-making. This perceptions and societies are essentially stable. But, in fact, people in an organization are not passive objects, they have different types of roles, personalities, cognitive styles, and social background.
PENGARUH KETERLIBATAN MANAGER DAN EVALUASI KELOMPOK TERHADAP PENILAIAN STRATEGI DENGAN BALANCED SCORECARD Srirejeki, Kiky
Jurnal Akuntansi dan Auditing Indonesia Vol 16, No 2 (2012)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

Dengan menggunakan metoda eksperimen, penelitian ini menguji apakah keterlibatan manajer dalam pemilihan inisiatif strategi dapat mengurangi bias yang terjadi karena motivated reasoning dan apakah penilaian evaluasi yang dilakukan secara kelompok lebih dapat mengurangi bias tersebut dibandingkan jika penilaian dilakukan secara individu. Dalam penelitian di bidang psikologi, motivated reasoning terjadi ketika manajer mengevaluasi dan menginterpretasi data secara konsisten sesuai dengan preferensi mereka, hal ini mengakibatkan manajer cenderung untuk menyimpulkan evaluasi yang sesuai dengan harapan yang diinginkan. Hasil dalam penelitian ini mengindikasikan bahwa manajer yang terlibat dalam pemilihan inisiatif strategi akan memberikan penilaian lebih baik atas keberhasilan strategi dibandingkan dengan manajer yang tidak terlibat dalam pemilihan inisiatif stategi. Namun demikian, penelitian ini belum dapat memberikan dukungan secara empiris bahwa sistem evaluasi kelompok dapat mengurangi bias yang terjadi karena motivated reasoning.Kata Kunci: Balanced Scorecard (BSC), Keterlibatan, Sistem Evaluasi Kelompok, Motivated Reasoning, Penilaian Inisiatif Strategi
PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA Putri, Vicky Rahma; Lukviarman, Niki
Jurnal Akuntansi dan Auditing Indonesia Vol 12, No 1 (2008)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

The study applies non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as performance measures of commercial banking in Indonesia. The study observes efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by using suggested financial efficiency ratios for the period of 2002-2004. The approach and technique proposed set of empirical references by comparing operating efficiency of commercial banks listed in the JSX. The study departs from previous studies on measures of bank performance through the use of traditional ratios for banking institutions as the output measures and without using the input measures. The proposed model was also compared to the well-known input-output analysis and simple ratio analysis. The study found that, among commercial banks listed in the JSX during 2002-2004 only 11.8% operates in an efficiently manner. As such, the study reveals that the DEA analysis could be used as either alternative or complementary measures to conventional ratio analysis to evaluate organizational performance, particularly in banking organization. Keyword: Commercial Bank, Efficiency, Data Envelopment Analysis, Governance
KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Marfuah, Marfuah; Cahyono, Yuliawan Dwi
Jurnal Akuntansi dan Auditing Indonesia Vol 15, No 1 (2011)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh karakteristik perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel karakteristik perusahaan yang diduga mempunyai pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan terdiri dari 7 variabel, yaitu ukuran perusahaan, profitabilitas, profile perusahaan, ukuran dewan komisaris, leverage, kepemilikan manajemen dan efisiensi operasi.  Hasil pengujian terhadap 39 sampel yang dipilih secara purposip sampling dengan periode pengamatan tahun 2008 dan 2009 menemukan bahwa variabel ukuran perusahaan, profile perusahaan dan ukuran dewan komisaris mempunyai pengaruh positip signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan variabel leverage mempunyai pengaruh negatip signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Hasil ini mengindikasikan bahwa pengungkapan tanggung jawab sosial perusahaan cenderung lebih besar pada perusahaan yang mempunyai karakterisik: ukuran perusahaan besar, perusahaan termasuk dalam high profile dan mempunyai ukuran dewan komisaris yang besar. Sebaliknya pengungkapan tanggung jawab sosial perusahaan cenderung lebih rendah pada perusahaan yang mempunyai leverage tinggi. Adapun pengujian terhadap ketiga variabel independen lainnya, yaitu profitabilitas, kepemilikan manajemen dan efisiensi operasi tidak mempunyai pengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Kata kunci: pengungkapan tanggung jawab sosial perusahaan, karakteristik perusahaan, good corporate governance.
AKTUALITAS FILSAFAT ILMU SEBAGAI DASAR DAN ARAH PENGEMBANGANILMU AKUNTANSI Hadi, Kumala
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 1 (1999)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

Fihafat ilmu merupakan salah satu cabang filsafat yang telah banyak digunakan oleh pakar ekonomi dan akuntansi untuk mengembangkan, baik teori ekonomi maupun akuntansi. Pada awalnya pengembangan teori akuntansi didasarkan pada praktek. Seiring dengan perkembangan tuntutan bisnis terhadap akuntansi, selanjutnya teori akuntansi dikembangkan dengan pendekatan normative descriptive. Pendekatan terakhir tersebut banyak dinilai tidak ilmiah, kemudian teori akuntansi dikembangkan dengan mendasarkan diri pada positivisme. Aliran positivisme ini telah banyak mendapat kritik, diantaranya positivisme telah menyebabkan ilmu berkembang dengan pesat sampai melupakan induk filsafatnya serta aliran positivisme dianggap banyak memaksakan kehendak peneliti, dengan merekayasa data agar normal. Mulailah berkembang paham critical yang lebih menekankan pada kebebasan metodologi dan sejarah untuk mendapatkan teori yang holistik, tetapi harus diakui bahwa positivisme telah terbukti mampu mengembangkan ilmu dan tekhnologi seperti yang ada saat ini. Dengan demikian paham critical tepat sebagai pembanding dan pelengkap paham positivisme.
EFEKTIFITAS PELAKSANAAN CORPORATE GOVERNANCE DAN AUDIT EKSTERNAL AUDITOR DENGAN SPESIALISASI INDUSTRI DALAM MENGHAMBAT MANAJEMEN LABA Herusetya, Antonius
Jurnal Akuntansi dan Auditing Indonesia Vol 13, No 2 (2009)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

The purpose of this study is to examine whether the principle of corporate governance is practiced effectively by the public listed companies, and has the ability to reduce agency cost from opportunistic earnings management. With the sample of 115 firms years in the year 2005 and 2006 from public companies audited by The Big 4 and non- Big 4 auditors, we havenâ??t yet provide any evidence that the practice of corporate governance (reflected by the Corporate Governance Performance Index- CGPI 2005) could reduce the possibilities of earnings management. We conduct other alternative tests using the monitoring mechanism and independency of the Board of Commissioners, and give the same result with the above tests. While in our other tests using the external audit- one of the functions of the gatekeeper of capital market, The Big 4 auditors (both with and without industry specialization) and non- Big 4 auditors could not provide any evidence that these gatekeepers functioned effectively to detect opportunistic earnings management. In other words, there is no difference whether these public companies audited by The Big 4 auditors, non- Big 4 auditors or even The Big 4 auditors with industry specialization. The result of this study regarding the practice of corporate governance and audit quality in the context of Indonesia is still questioned and unsolved. Cahan et al. (2008) found evidence that countries with weak investor protection have lower corporate governance quality compared to countries with stronger investor protection. That evidence might explain why corporate governance practice measured by CGPI 2005, and other alternative mechanism tests done by us could not described the above results.Keywords:        corporate governance, external audit, The Big 4 auditors, earnings management, industry specialization, board of commissioners
PUSH IT GO MARKET GLOBAL SUATU USULAN RERANGKA KONSEPTUAL SISTEM INFORMASI STRATEGIK Zainuddin, Zainuddin
Jurnal Akuntansi dan Auditing Indonesia Vol 2, No 1 (1998)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

Sistem informasi strategik merupakan issue yang muncul dalam berbagai literatur sekitar awal tahun 1980-an. Sebagai paradigma baru, sistem informasi strategik belum mempunyai rerangka konseptual yang komprehensif dan terintegrasi. Oleh karena itu, tulisan ini bertujuan untuk mengusulkan suatu rerangka konseptual sistem informasi strategik yang komprehensif dan terintegrasi. Rerangka konseptual-yang diusulkan adalah Push It Go Market Global. Rerangka konseptual sistem informasi strategik yang komprehensif dan terintegrasi sangat diperlukan guna terciptanya, penjelasan yang koheren dan unfield tentang sistem informasi strategik. Dengan demikian akan terdapat penjelasan yang utuh dalam usaha untuk memahami dan mengeksploitasi kesempatan untuk menggunakan sistem informasi untuk meraih keunggulan kompetetif.
ETIKA DAN PERILAKU KORUPTIF DALAM PRAKTIK MANAJEMEN LABA: STUDI HERMENEUTIKA Riduwan, Akhmad
Jurnal Akuntansi dan Auditing Indonesia Vol 14, No 2 (2010)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

The purpose of this study is to obtain understanding about the opinion and attitude of informants â?? i.e. accounting educator, management accountant, public accountant, investment advisor, credit analyst, and tax auditor â?? on earnings management practices performed by managers. This study is motivated by previous studies findings that disclosed a reality that earnings management practices is a facticity in enterprises financial reporting under various motivations and interests. Based on qualitative approach and analysis, particularly interpretive or a hermeneutic approach, the result of this study gives an understanding that informants had different opinion and attitude on earnings management practices.In the accountantsâ?? and tax auditorâ??s perspective, earnings management practices cannot be viewed as an earnings manipulation as long as that practices are performed in the frame of accounting standards. Accountants also gave the opinion that earnings management practices cannot be viewed as a corruptive behaviour, unless that practices are not performed according to accounting standards. However, in the investment advisors' and credit analystsâ?? perspectives, earnings management practices performed under any patterns and strategies are the reflection of a corruptive behaviour motivated by corrupted mind. They gave the opinion that earnings management practices are always performed systematically under certain motivation and interest. Earnings management are invaluable practices for enterpriseâ?? stakeholders. Therefore, the practices must be rejected.Keywords: Accrual accounting, earnings management, corruptive behaviour, corrupted mind.

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