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INDONESIA
Jurnal Ilmiah Akuntansi Indonesia (JIAI)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : http://dx.doi.org/10.32528/jiai.v4i1
Core Subject : Religion, Economy, Humanities, Science, Education,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 54 Documents
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ANALISIS REALISASI ANGGARAN PEMBINAAN KEMANDIRIAN UNTUK WARGA BINAAN PEMASYARAKATAN (WBP) DI LEMBAGA PEMASYARAKATAN (LAPAS) KELAS IIA BENTIRING KOTA BENGKULU Noviantoro, Rinto
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.739 KB) | DOI: 10.32528/jiai.v4i1.2184

Abstract

Abstrak: Anggaran alat untuk perencanaan atas aktifitas sektor publik dengan merealisasikan anggaran tersebut agar anggaran tidak lebih besar dari realisasi maka akan menghasilkan pengelolaan keuangan yang benar-benar mencerminkan kepentingan secara efesien, efektif dan bertanggungjawab. Tujuan dari penelitian ini untuk mengetahui anggaran dan realisasi efesiensi atau tidak efesiensi pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu khususnya pada bidang Pembinaan Kemandirian. Rumusan masalah yang akan diangkat dalam penelitian ini adalah bagaimana realisasi anggaran pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu, Metode pengumpulan data yang digunakan yaitu dokumentasi, sedangkan metode analisis yang digunakan dengan menggunakan metode Perbandingan selisih antara anggaran dan realisasi untuk menentukan efesiensi atau tidak efesiensi.Kata kunci : Anggaran, Efesiensi, Lembaga Permasyarakatan, Tidak Efesiensi
STUDI EMPIRIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. BTPN SYARIAH TBK DI INDONESIA Supeni, Retno Endah; Ruspita, Rayna Rika
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.975 KB) | DOI: 10.32528/jiai.v4i1.2208

Abstract

Abstract:The empirical study analyzed and tested the significant differences in the financial performance of PT BTPN Syariah Tbk in Indonesia, two years before (2012-2013) and five years (2014-2018) after the acquisition. Financial performance assessment uses the RGEC method (Risk Profile, Good Corporate Governance, Earning, and Capital) by collecting company financial statement data related to research variables and ranking each NPF Gross analysis, NPF Net, FDR, GCG, ROA, ROE, NOM , BOPO and KPMM by assessing the soundness of the bank and conducting a Paired Sample T test. The results show a test of statistical differences in financial ratios of Bank PT. BTPN Syariah Tbk before and after the acquisition of the NPF Gross variable; NPF Net; FDR; ROA; BOPO there are significant differences and ROE variables; NOM; There is no significant difference in KPMM while the manual analysis of the research variables, before and after the acquisition shows the better position of NPF Net; ROA, ROE, NOM, KPMM, CGS remains good and FDR, NPF Gross, BOPO gets worse. The research implications are used to determine the effectiveness of acquisition policies, strategic planning information to prepare for acquisitions in order to form a better BUS than the previous banks which were first BUS and evaluation of decisions related to the obligation to change UUS to BUS in 2023.Keywords: Acquisition, Financial Performance
KONTRIBUSI KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN DENGAN KEPEMIMPINAN SEBAGAI MODERATING VARIABLE PT. BFI FINANCE INDONESIA, TBK CABANG JEMBER Sumadi, Sumadi
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.13 KB) | DOI: 10.32528/jiai.v1i1.603

Abstract

Penelitian mengenai kontribusi kompensasi terhadap kepuasan kerja karyawan dengan kepemimpinan sebagai moderating variable. Merupakan studi pada PT. BFI FINANCE INDONESIA, TBK CABANG JEMBER . Tujuan yang ingin dicapai adalah untuk mengetahui pengaruh kontribusi kompensasi, interaksi antara kontribusi kompensasi dan kepemimpinan terhadap kepuasan kerja karyawan. Populasi pada penelitian ini berjumlah 31 orang karyawan. Pengumpulan data dilakukan dengan mendistribusikan kuesioner kepada responden. Analisis data dalam penelitian ini menggunakan aplikasi SPSS versi 16. Teknik pengujian data menggunakan Uji instrumen data yang meliputi Uji Validitas, Uji Reliabilitas dan Uji Normalitas Data. Untuk menguji dan membuktikan hipotesis penelitian, menggunakan metode; Uji Asumsi Klasik, Analisis Deskriptif Statistik, Regresi Linear Sederhana, Moderated Regression Analysis (MRA) dan terakhir, dilakukan pengujian hipotesis yang meliputi Uji t, Uji F dan Koefisien Determinasi. Dari analisis data yang dilakukan, diperoleh hasil bahwa kontribusi kompensasi berpengaruh terhadap kepuasan kerja karyawan dengan arah positif dan ada interaksi antara kontribusi kompensasi dan kepemimpinan terhadap kepuasan kerja karyawan. Hal ini berarti bahwa kepemimpinan merupakan variabel pemoderasi antara kontribusi kompensasi terhadap kepuasan kerja karyawan.Kata kunci: Kontribusi Kompensasi, Kepuasan Kerja, Kepemimpinan.
ANALISIS PENGARUH ISLAMIC BRANDING TERHADAP KEPUTUSAN KONSUMEN UNTUK MEMBELI PRODUK Fitriya, Elok
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.492 KB) | DOI: 10.32528/jiai.v2i1.1422

Abstract

Abstract: This study aims to determine the influence of brand islamic to consumer decisions in buying goods. This research is a kuntitatif research. The population in this study were students in jember district. Samples of research students of Muhammadiyah University of Jember. The data collected in the form of primary data is questionnaire. Data processing techniques with tools SPSS 19. The results of the analysis states that the brand islamic effect on consumer decisions in making purchases.Keywords: Islamic Branding, Product, Purchase Decision
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuliarti, Norita Citra
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.722 KB) | DOI: 10.32528/jiai.v2i2.1438

Abstract

Abstract: The purpose of this study was to determine the extent of Intellectual Capital voluntary disclosure in the annual report of mining firm listed on the stock exchange Indonesia 2011-2013. The objective of this study was to analyze the influence of managerial ownership, frequencies of audit committee?s meeting, research and development, age of company as the independent variabel to extent of intellectual capital voluntary disclosure. Content analysis method was used as data collection techniques to examine the extent of intellectual capital voluntary in the firm annual report. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. Samples were selected with purposive sampling technique that is with criteria mining company listed on the Indonesian Stock Exchange, Publish the full annual report in 2011-2013. The sample used was of 35 firms. The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests at the level of 5%. Research and development and age of company significant influence on extent of intellectual capital voluntary disclosure.Keyword: Annual Report, Intellectual Capital, Managerial Ownership, Voluntary Disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI MEMBAYAR DAN TIDAK MEMBAYAR ZAKAT PADA LAZISMU KABUPATEN JEMBER Al Ghofiqi, Munadzir Ahsan
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 1 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.683 KB) | DOI: 10.32528/jiai.v3i1.1674

Abstract

This research focuses on factors that influence muzaki in whether they pay zakat or not to LAZISMU Jember. It aims to reveal each variable which influences and distunguish it significantly. The variables used are organisation, knowledge and understanding on the applied rules and good zakat governance. The object of this research is muzaki who pay and who do not pay zakat to LAZISMU Jember. The respondents of this research are 60 muzaki and the research was done in a month. The result of data analysis using discriminant analysis reveals that there is significant difference. The significant difference is based on F Test to variable knowledge and understanding on the applied rules and good zakat governance. Both variables influence and distunguish significantly to muzaki in whether they pay zakat or not to LAZISMU Jember.While the organisation variables can?t be included in the discriminant model because of that variables are not able to distinguish muzaki pay zakat or not to LAZISMU Jember. Thus, variable organisation does not influence and distingush significantly to muzaki whether they pay zakat or not to LAZISMU Jember.
PENGARUH PENERAPAN IAS 39 (TENTANG INSTRUMEN KEUANGAN: PENGAKUAN, DAN PENGUKURAN) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN: PERBANDINGAN INDONESIA DAN MALAYSIA Nuha, Gardina Aulin
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.247 KB) | DOI: 10.32528/jiai.v1i2.1691

Abstract

The purpose of this research is to examine the influence of IAS 39 implementation (financial instruments: recognition and measurement) on earning management in banking companies: comparison between Indonesia and Malaysia. This?research examine by comparing the earnings management before and after implementing IAS 39. The further examination doing separately between Indonesia and Malaysia. The?samples that used in the first examination is 96 firm-years during 2008-2011 which is?Indonesia and Malaysia's banking companies. The samples that used in second examination is 71 firm-years during 2008-2011 which is Indonesia's banking companies. For the third examination, the samples that used is 25 firm-years during 2008-2011?which is Malaysia's banking companies. Technique of collecting sample is purposive sampling method. This research using discretionary accruals as an earning management's proxy. Discretionary accruals calculated using Beaver and Engel (1996) method. Data analysis' technique in this research is using differentiate test analysis of independent sample T-test. The result of this research failed to resist H0 for three times?examination. This research show that earnings management in banking companies after IAS 39 implementation is bigger than or equal to before it.Keywords: IAS 39, Earnings Management, Dis
KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL Mas'ud, Imam
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.238 KB) | DOI: 10.32528/jiai.v3i2.1933

Abstract

The purpose of this research is measure level of financial performance of PT. Bank Syariah Mandiri, PT Bank Tabungan Pensiunan Nasional Tbk, and PT. Bank Mandiri in 2016-2017. Analysis have done include five components of financial ratios: (1) capital adequacy ratio, (2) non-performing loan, (3) return on asset and return on equity, (4) efficiency ratio and (5) loan to deposit ratio. This research is descriptive research which explaining comparison of ratio capital, asset, quality, management, earning, and liquidity. The result show PT. Bank Syariah Mandiri better than other in capital adequacy ratio and loan to deposit ratio. PT Bank Mandiri have better financial performance in asset, management, and earnings ratio. Keywords: Capital, Asset, Management, Earnings, Liquidity, Sharia Bank
BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN Animah, Animah; Herwanti, Titiek
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.92 KB) | DOI: 10.32528/jiai.v4i1.2194

Abstract

Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance
TELAAH KRITIS IMPLEMENTASI PP 46/2013 TERHADAP UU N0. 36/2008 PADA SEKTOR UMKM Probowulan, Diyah
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.998 KB) | DOI: 10.32528/jiai.v1i1.604

Abstract

The Government through the Directorate General of Taxation issued a policy in 2013 in the form of Government Regulation (PP) Number 46 of 2013 regarding the application of a flat rate of 1% on any business that has a maximum income of Rp. 4.8 billion. Application of PP 46 in 2013 will inevitably have to be done by all trained partners or SMEs in Indonesia, which has a turnover of under Rp. 4.8 billion. In the period of the commencement of the year 2013 until today of course there are various phenomena in the field. Therefore, this study aimed to describe the behavior of the partners in addressing the implementation of PP 46 in 2013. This study used a qualitative approach with intrepetif perspective. The qualitative approach is research done in certain settings that exist in real life (naturally) with the intent to investigate and understand the phenomenon: what happened, why it happened and how it happened ?. The main objective of qualitative research is to make a fact easily understood (understandable) and that allows (by model) can generate new hypotheses. Based on pre-defined criteria, this study used the key person in approaching research informants. While the mention of the name of the informant, the author uses a pseudonym, which means that the author will not use the real names of informants, but pseudonyms or initials.Keywords: Government Regulation (PP) Number 46 of 2013, intrepetif perspective.

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