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JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
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Articles 5 Documents
Search results for , issue " Vol 16 No 2 (2018)" : 5 Documents clear
MEMAKNAI "AMANAH" ATAS PRAKTIK AKUNTABILITAS PADA ORGANISASI AMIL ZAKAT NURUL HAYAT SURABAYA Agustinawati, Vidya; Mawardi, Rizal
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.7677

Abstract

Zakat, Infak, Sedekah (ZIS) management institutions as one way of balancing social economy with equal distribution of income but a crisis of confidence due to the lack of accountability practices through financial reporting and service-based Information Technology (IT) in modern era. The purpose of this study reveals how accountability practices can increase public awareness to fulfill Zakat, Infaq and Sedekah (ZIS) as well as to influence the behavior of ZIS managers in presenting reports on Zakat acceptance as a form of accountability and channeling their funds to achieve social welfare through the Education Scholarship Program. The method used is case study at Lembaga Amil Zakat Nasional Nurul Hayat Foundation, Surabaya. Sources of data in this study are primary data and secondary data. Data collection techniques are conducted by: 1) Direct Observation, 2) Interviews, and 3) Documentation. The analysis of data to be performed consists of description and content analysis. The collected data was then analyzed using descriptive method, with qualitative analysis. The first finding of this study is the practice of Accountability based on Islamic Sharia has brought consequences that the humanitarian aspect of zakat accounting, that is related to the implementation of moral ethical principles and God's law. Another finding obtained by researchers is on Zakat online payment system "ZakatKita". The management of ZIS Nurul Hayat has developed because this online system makes it easier for the muzakki, donators to do Zakat, Infak, Sedekah wherever they are and whenever want to do it. Keywords – amil zakat organitation, amanah, accountability practice, zakat, infaq dan sedekah (ZIS)
ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT Prasetyo, Bambang Budi; Agustia, Dian
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.8101

Abstract

The purpose of this research is to analyze the impact of the implementation plan of ISAK 16 by KAI, the other purpose of this research is to discuss what issues might be faced by KAI in the plan to implement ISAK 16. This type of research is qualitative research using descriptive research method. The study found that the implementation plan of ISAK 16 by KAI will have an impact on accounting problems, the problems that will be faced are the problems of revenue recognition to construction services, the decline in the value of intangible assets and the recognition of fixed assets. Based on the impact of the implementation plan of ISAK 16 by KAI, the recognition of revenues to construction services can be fiscal corrected, the decline in the value of intangible assets can be minimized by continuing to generate future cash flows from subsequent use of assets or other assets and ask for clarification and affirmation to Dewan Standar Akuntansi Keuangan (DSAK) on the issue of recognition of property and equipment. Keywords: Infrastructure, Concession Agreement, Light Rail Transit
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Oktaviarni, Fakhrana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.8992

Abstract

 This research aims to empirically examine the effects of profitability, liquidity, leverage, dividend regulation, and company size on company’s firm value. Population of this research are companies in real estate, property, and building construction sector that are listed on Bursa Efek Indonesia during 2014-2016. Sample is determined by purposive sampling method which result in twenty-two companies involved in this research. Type of data used in this research is secondary data that was accessed through www.idx.co.id. Method of analysis in this research is multiple regression analysis. Result of this research shows that profitability ratio measured by Return on Assets, liquidity measured by Current Ratio, dividend regulation represented by Dividend Payout Ratio, and company size measured by natural logarithm of total assets affect company’s firm value, while leverage measured by Debt to Equity Ratio does not have effect on company’s firm value. Keywords: firm values, profitability, liquidity, leverage, dividend regulaton, company's size
PENGARUH KOMPENSASI KOMISARIS DAN DIREKSI TERHADAP LABA PERUSAHAAN, DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI Muslih, Mochamad -
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.9796

Abstract

The purpose of this research is to study the impact of commissioners’ compensation and directors’ compensation on firm profit, with corporate governance as moderating variable. This research used quantitative method. Secondary data were used for this research. As many as 47 companies listed in Indonesia Stock Exchange and classified as LQ-45 were sampled for this research. The result showed that commissioner compensation and director compensation has no significant impact on firm profit and CG moderation to commissioners and directors compensation were also not significant. The effect of firm size to firm profit was also not significant. Key words: commisioners compensation , directors compensation, profit, corporate governance.
PENERAPAN GRI-G4 SEBAGAI PEDOMAN BAKU SISTEM PELAPORAN BERKELANJUTAN BAGI PERUSAHAAN DI INDONESIA Faiqoh, Silvana; Mauludy, Mohammad Iqbal As'ad
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.7260

Abstract

The discussion is aimed at reviewing the seriousness of the company, especially in allocating, reporting, and  disclose the costs that associated with activities that cause the decrease of the environmental function that on a certain point, it will result in damage to the ecosystem environment. Understanding the company in maintaining the balance of the environment i.e. related application of green accounting. The company’s accountability was aimed for the stakeholders, so they need a standard to show that the company is serious in making the application of responsibility towards society and the environment. This research is a descriptive qualitative methods research. The results obtained as an attempt of creating the company's seriousness in maintaining environmental sustainability despite increased profits for the company i.e. the need for standard setting the right business sustainability reporting, with financial and non financial parameters, where through the new standards so that the nature of the disclosure of environmental cost will become mandatory, and has deleted the voluntary disclosure. The second step i.e. obligate the company in making appropriate sustainability reporting framework that applies according to which hinted at the standard, in this case refers to the Global Reporting Initiative (GRI)-G4.

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