cover
Contact Name
Dwi Irawan
Contact Email
irawan@umm.ac.id
Phone
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Journal Mail Official
irawan@umm.ac.id
Editorial Address
Jl. Raya Tlogomas No. 246 Malang
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Akademi Akuntansi (JAA)
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Articles 60 Documents
PERPUTARAN MODAL KERJA, LIKUIDITAS DAN PROFITABILITAS PERUSAHAAN Juanda, Ahmad; Setyabudi, Ginanjar Arief
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11892

Abstract

The purpose of this research is to examine the influence of working capital turn over and liquidity to profitability. The population in this research is all of the fast-moving consumer goods listed company in the Indonesian Capital Market Directory and publishes financial reports in 2016-2018. A sample is determined by a purposive sampling technique based on specified criteria and obtained as many as 24 companies. The research data is secondary data with the collection method uses documentation technique.  Data analysis uses Multiple Linear Regression. The results show that working capital turn over (WCTO) and liquidity (CR) simultaneously have a significant effect on profitability (ROA) amount 34,6% while there remaining 65,4% is influenced by other factors. Partially, the working capital turn over (WCTO) variable has a significant effect on profitability (ROA) and liquidity (CR) variable has a significant effect on profitability (ROA).
PRAKTIK EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP KOMPENSASI BONUS Zubaidah, Siti
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11915

Abstract

The purpose of this study is to identify earning management practices and analyze the effect of earnings management on bonus compensation. The object of research uses the Business Entity and Sharia Business Unit. The selected sample is 34 companies. Variables used are earnings management and bonus compensation. Data is collected through documentation in the form of financial statements of Business Entities and Sharia Business Units in 2017 and 2018. This study uses a hypothesis test. The test method used is panel data test using EViews 10 software. The results showed that the practice of earning management in Sharia Business Entities and Business Units is mostly done by income maximalization or increasing profit (50%) and income minimizasion or decreasing profit (50%), and there is a significant influence between earning management practices and bonus compensation.
PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Zwageri, Achmad
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.11987

Abstract

The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings management.
CORPORATE GOVERNANCE, DISCLOSURE DAN GENERAL EQUILIBRIUM TERHADAP ASYMMETRY INFORMATION - PERSPEKTIF EKONOMI MIKRO DAN PERSPEKTIF AKUNTANSI Hayati, Nur
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11891

Abstract

Paper ini merupakan review literatur tentang topik empiris terkait Corporate Governance, Disclosure dan General Equilibrium terhadap Asymmetry Information Perspektif Ekonomi Mikro dan Perspektif Akuntansi. Penulis mengambil tema tersebut dilatarbelakangi adanya fenomena isu Asymmetry Information yang berkembang pada pasar persaingan tidak sempurna sehingga yang terjadi pasar gagal dalam memproduksi hasil yang efisien dan tidak bisa menjelaskan berbagai kondisi teoritis yang dibutuhkan bagi suatu pasar dengan persaingan sempurna. George Akerlof menggunakan istilah informasi asimetris dalam karyanya tahun 1970an disebut  The Market for Lemons. Akerlof menyadari bahwa dalam pasar seperti itu, nilai rata-rata dari komoditas cenderung lebih menurun, bahkan untuk kualitas yang sangat sempurna kebalikannya, karena para pembeli tidak mempunyai cara untuk mengetahui apakah produk yang mereka beli akan menjadi sebuah “lemon” (produk yang menyesatkan). Dapat dikatakan bahwa penjual lebih tahu daripada pembeli sehingga muncullah teori ketidakpastian kualitas.
PENENTUAN AUDIT FEE DITINJAU DARI KOMPLEKSITAS PERUSAHAAN, INTERNAL AUDIT DAN RISIKO AUDIT Yusica, Meithy; Sulistyowati, Wiwit Apit
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11826

Abstract

The audit fee is in return for a fee paid by the client entity for a public accountant based on a contractual agreement on providing audit services. This research aims was to analyse the influence of the company's complexity, internal audit and audit risk partially against the audit fee in manufacturing companies of consumer goods industry listed on the Indonesia Stock Exchange for the period 2014 to 2018. The selection of samples on this study was conducted using purposive sampling methods and obtained 80 samples. Multiple linear regression analysis was used in this research. The results of this study showed that a partially complexity of the company has positive effect on the audit fee, internal audit has negative affect on the audit fee and audit risk using both current ratio measurement and dummy variable loss no effect on the audit fee. 
PERAN KOPERASI DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT NELAYAN: PERSPEKTIF MODAL KERJA Arifandy, Fiqih Putra; Norsain, Norsain; Firmansyah, Imam Darul
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11665

Abstract

Fishers are faced with various kinds of problems. In this case, Koperasi is expected to be something that can easily adjust its role to the needs of the fishing and coastal communities. This study aims to analyze the role of Koperasi in improving the economy of fishing communities in Sumenep Regency. This study uses qualitative data that emphasizes the meaning with qualitative data analysis techniques consisting of reduction, data presentation, conclusion, and verification. The results of this study indicate that the Koperasi has a significant role in improving the welfare of the community, especially members of the Koperasi so that it will ultimately have an impact on improving the economy in Padangdangan Village, Pasongsongan District. The real role of Koperasi in Padangdangan Village, Pasongsongan District is to build community awareness in Koperasi, as a provider of working capital needs through savings and loan activities, as a means of supporting fishing activities in the form of fishing gear and thermo king tools, as a facilitator in establishing partnerships and Koperasi with parties outside, as well as a medium to increase fishermen's income.
NILAI-NILAI ISLAM DI BALIK PRAKTIK HOSPITAL SOCIAL RESPONSIBILITY Faisol, Moh; Afiqoh, Nyimas Wardatul
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11664

Abstract

The aim of this research to understand how to practice the hospital social responsibility in Rumah RSU UMM.. Through six employees as informant’s key of RSU UMM, researcher found that RSU UMM practice HSR by: (1) Giving discounts for hospital charges; (2) Doing charity activities; (3) Spiritual building; (4) Forming a donation account; (5) Permitting the patient go home before paid off hospital charges; (6) Giving equal treatment to employees who has physical limitations; and (7) Managing employees infak. The form and the way of HSR practices which is done reflect that RSU UMM as a business entity is not only profit oriented, but it prioritize the humanitarian aspects (social oriented) and religious aspects (spiritual oriented). 
ANALISIS KEMAMPUAN FISKAL PEMERINTAH KABUPATEN DAN KOTA DI JAWA TIMUR DALAM TRANSPARANSI DI WEBSITE Setyawan, Setu
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11544

Abstract

This research aims to analyze the relationship between the fiscal capacity of district and city governments in East Java Province with uploading on the website. This research is important to find out the extent to which the Government needs to provide public information that can be accessed by the public and stakeholders, and the existence of transparency that provides a positive image for the government. This type of research is associative research. The population in this study were all-district / city local governments in East Java with a focus on 2017. Based on the criteria determined in the sample selection using purposive sampling techniques, there were 36 local governments used in the study. Research results show that the amount of wealth owned by local governments does not encourage local governments to disclose financial statements on local government websites. While local governments with high levels of leverage tend to cover their financial statements. This can be due to the higher leverage, the lower the funding obtained from creditors. The high level of leverage that is owned by local governments makes creditors will rethink in lending funds because it takes into account the ability to pay long-term obligations. In addition, the use of high debt as a source of regional financing can signal a negative performance of local governments.
ANALYSIS OF THE INFLUENCES OF DIVIDEND PAYOUT RATIO, RETURN ON EQUITY, GROWTH AND FIRM SIZE ON STOCK VALUE WITH LEVERAGE AS MEDIATING VARIABLE Utami, Novia
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11501

Abstract

This study aims to examine the internal factors that influence the value of a company's shares mediated by the leverage. The sample of this research is the firms listed in the Indonesia Stock Exchange (IDX) during the period 2017 - 2019. Data collected with the purposive method and obtained 102 companies in the year observed. This study uses multiple regression analysis and regression analysis with interaction. Based on the results of multiple regression analyses, this study found that return on equity and total assets influence the value of shares with positive direction, while debt to equity, dividend payout ratio and growth sales do not affect share value. While based on the results regression analysis with interactions, this study found that leverage strengthens the effect of dividend payout ratio and sales growth on share value, and weaken the impact of return on equity and total assets on share value.
IMPLEMENTASI PROGRAM TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM MENCIPTAKAN MANFAAT BERSAMA (CREATING SHARE VALUE) Harventy, Gina
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11161

Abstract

 Creating Shared Value(CSV) adalah sebuah konsep dalam strategi bisnis yang menekankan pada pentingnya memasukkan masalah dan kebutuhan sosial dalam perancangan strategi perusahaan. CSV merupakan pengembangan dari konsep CSR. Penelitian kali ini bertujuan untuk mengetahui dan menganalisis penerapan program Tanggung Jawab Sosial yang dilakukan oleh Nestle Indonesia, dalam menciptakan manfaat bersama atau creating share value. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dan data primer, yang diperoleh dengan cara studi literatur dan melakukan observasi lapang. Hasil dari penelitian kali ini,dalam implementasinya program CSV Nestle Indonesia diintegrasikan dengan tahapan rantai bisnisnya. Secara tidak langsung menjadi strategi bisnis perusahaan. Perusahaan mencoba untuk menyelaraskan kewajiban tanggung jawab sosialnya dengan strategi bisnis yang akan dicapai oleh perusahaan.