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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 446 Documents
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Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening Farida Ikhwandarti; Suryo Pratolo; Rudy Suryanto
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research was conducted to identify the social information disclosure on the companies listed in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the companies characteristics toward firm value and the social information disclosure as the intervening variable. The companies characteristics consisting of the percentage of management ownership, leverage, company size, industry type and profitability were used as exogenuous variable and the social information disclosure all at once used as intervening variable. The endogenuous variable in this research were the firm value. The social information disclosure has focused on the voluntary disclosure. The voluntary disclosure on this research applied the annual reports which were measured by 32 items, while the procedures used were adopted from Glouter in Utomo (2000) and Rika and Islahuddin (2008). The statistical method used in this research was path analysis. This research used 267 sample companies non-financial sector listed and registered in the Indonesian Stock Exchange in 2003-2007. The result of this research showed that the industry types have significant effect toward the social information disclosure, the percentage of management ownership have significant effect toward the firm value and the industry types have significant effects toward the firm value.
Kontrol Terhadap Kecurangan dalam Sistem Akuntansi Berbasis Komputer Yesi Mutia Basri
Journal of Accounting and Investment Vol 1, No 1: January 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Perkembangan teknologi komputerisasi yang pesat telah memberikan pengaruh yang sangat besar terhadap sistem informasi dalam suatu perusahaan. Sistem akuntansi berbasis komputer serta pemrosesan data dengan komputer merupakan bagian yang tidak dapat dipisahkan, sehingga meningkatkan perhatian terhadap area khusus akuntansi yang baru dikenal dengan “sistem informasi akuntansi”.Suatu sistem memiliki peluang terhadap kesalahan manajemen, kecurangan-kecurangan dan penyelewengan-penyelewengan umum lainnya. Kecurangan sistem komputer pada dasarnya sama dengan sistem manual. Perbedaannya terletak pada orang yang melakukan kecurangan tersebut yaitu menggunakan komputer untuk mencapai maksudnya serta jumlah rupiah yang digelapkan dengan sistem komputer jumlahnya lebih besar.Pengendalian suatu sistem informasi akuntansi jelas merupakan suatu kebutuhan yang paling utama. Semakin kompleks teknologi yang digunakan akan mempengaruhi pengendalian yang dibutuhkan agar sistem berjalan sebagaimana mestinya. Pengendalian ini mencakup semua aspek dalam sistem informasi akuntansi itu sendiri.Paper ini membahas pengendalian terhadap kecurangan dalam sistem informasi akuntansi dan jenis-jenis kecurangan yang ada serta membahas cara-cara yang dapat diikuti dalam upaya mengatasinya. Sebelumnya akan dibahas terlebih dahulu pengertian serta pentingnya pengendalian intern dalam suatu sistem informasi akuntansi.
PENGARUH HARI LIBUR NASIONAL TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA Chandra Siregar, Viky Hari; Hindasah, Lela
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research conducted to know (1) what 1 day before and after National holiday have an effect on to return share compared to other commerce day. (2) What national holiday which carried over by a weekend have an effect on to return share compared to holiday remain to on which in fact. (3) To test the effect of National holiday to return share that happened before and after National holiday. This research use data sample an LQ45 index 2004-2008, that is to avoid the inactive share. Data obtained from corner of Bursa Efek Indonesia of UNDIP Semarang. Statistic test used in this research is Box Jenkins or referred as ARIMA (Autoregressive Integrated Moving Average). Result of this research indicate that (1) There are not significance effect  between 1 day before and after National national to return share compared to other commerce day. (2) There are not significance effect of National holiday which is carried over by weekend to return share compared to ordinary holiday. (3) There are significance effect between Thursday before holiday of Friday national to return share.
Analisis terhadap Dugaan Pemanfaatan Belanja Hibah, Belanja Bantuan Sosial dan Belanja Bantuan Keuangan Oleh Incumbent dalam Pemilukada Serta Efektivitasnya terhadap Pendapatan Asli Daerah Amalia, Citra Rizki; Pratolo, Suryo
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research to proves whether there is the use of grant spending, social assistance spending and financial assistance spending by incumbent in Local General Election. This research is also to test effectiveness enhancement of grant spending, social assistance spending and financial assistance spending through the influence the three spending sources to local income enhancement in  region of incumbent that conducted Local General Election 2011. The population of this research are both the province and regencies that conduct Local General Election 2011 with observation period 2009 until 2011. After purposived sampling, the result were get 62 region that conducted Local General Election consists of 37 region of incumbent area and 25 region of nonincumbent. The result of the analysis using SPSS shows that there is enhancement of grant spending, social assistance spending and financial assistance spending between before Local General Election and at the time of Local General Election in the region of incumbent in 2011. The results of the research that shows  the enhancement proves that there is possibility of the use the three sources of spending in the Local General Election by incumbent for his political interest.
Herding Behaviour in Sharia Stock: The Moderation Effect of Good Governance Business Sharia Disclosure Ike Arisanti; Tri Wahyu Oktavendi
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.17 KB) | DOI: 10.18196/jai.2101136

Abstract

Research aims: One of the irrational behavior of investors is herding behavior. Disclosure of certain information is one of the triggering factors for herding behavior. However, “whether all the various types of information disclosure can encourage herding?” This is a big question related to the success of Good Governance Business Sharia (GGBS) information disclosure in stimulating herding behavior in Sharia stock trading. Hence, this study aims to examine the role of GGBS disclosure in herding behaviour.Design/Methodology/Approach: This study uses the object of companies listed on the ISSI (Indonesian Sharia Stock Index 2018. Data analysis in this research is using the Regression and moderation Test.Research findings: The results show that the GGBS disclosure was able to moderate herding behavior in Indonesian Sharia Stock. In this study it was found that the presence of GGBS Disclosure further strengthens the existence of herding behavior, meaning that investors conduct herding behavior reinforced by the information coming from within the company in the form of disclosure of GGBS Disclosure.Theoretical contribution/Originality: The theoretical impact is to expand the study of herding behavior and relate it to the disclosure of information. This study is also an initiator that examined the role of GGBS as moderating variable.Practitioner/Policy implication: The implication of this research is to be able to increase company concern in terms of GGBS disclosure so that the sharia stock market can be more transparent.Research limitation/Implication: This research only focuses on one information, namely GGBS Disclosure. This cannot generalize that information disclosure can strengthen or even weaken the existence of herding behavior. This research only uses one method of detection of herding, namely using Cross-Sectional Absolute Deviation (CSAD). This study uses all objects in the Indonesian Sharia Stock Index (ISSI) without considering sharia activities in each company.
Membingkai Good Corporate Governance Amal Usaha Muhammadiyah dalam Kerangka Amanah Hafni, Diska Arliena; Harventy, Gina
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper examines the concept of Good Coorporate Governance that can be applied in the Amal Usaha Muhammadiyah (AUM). As one of Indonesia’s largest Muslim organization, Muhammadiyah has thousand of Amal Usaha. Amal Usaha efforts serves a packaged for Persyarikatan to realize the ideals of Muhammadiyah. Amal Usaha can be actually be used, as a means to gain profit, but if it is pulled back to the Amal Usaha purposes of Muhammadiyah profit oriented, that initially will have to support the activities of Muhammadiyah is non profit. It is then differentiate amal usaha efforts with other companies. So we need a concept of governance on Amal Usaha of Muhammadiyah is it not just referring to the principles of fairness, transparency, accountability and responsibility. However, this need frame of ‘amanah’ to harmonize efforts with Amal Usaha purposes sacred ideals of Muhammadiyah.
Pengaruh Atribut Perusahaan terhadap Relevansi Laba dan Arus Kas Gunawan, Barbara; Mirantiningsih, Atika
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to test whether there are linear or non linear relationship between stock returns with earnings and cash flows in Indonesia, test whether there are non linear explaining stocks returns and how firm-specific attributes such as size, debt level and firm-cycle influence the relative relevance of earnings and cash flows in explaining stock returns. This study using manufacture companies listed in Jakarta Stock Exchanges from periods of 2001 until 2004. This result supports a linear relationship between stock returns with earnings and cash flows. This result non linear can additional information explaining stocks returns. The results based on size, debt level and firm-cycle influence the relative relevance of earnings and cash flows in explaining stock returns. Earnings give additional information for small firms, low leverage firms and growth firms. Cash flows give additional information in explaining stock returns for large firms, debt level high and mature firms. 
Local Election in 2017 in Indonesia: Test of Tendencies to Abuse Grant Expenditure and Social Aid Expenditure Budget by Incumbent Candidates Abdul Hafiz Tanjung
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.818 KB) | DOI: 10.18196/jai.2102153

Abstract

Research aims: This research was conducted and aimed to examine the tendencies to abuse the power of incumbent candidates in making budget of grant expenditure and social aid expenditure to support their political interests in the local election on February 15th, 2017, in Indonesia.Design/Methodology/Approach: There were two populations in this study, namely the first population of district/municipality areas that carried out the elections, which included incumbent candidates in size of 53 districts/municipalities, and the population of both district/municipal regions that carried out the elections, which had no incumbent candidates in size of 41 districts/municipalities. Samples were chosen by cluster random sampling with proportional allocation between districts and municipals. The sample for the first population was 35 districts/municipalities, consisting of 26 districts and nine municipalities, while the sample for the second population was 29 districts/municipalities, consisting of 25 districts and four municipalities. Two statistical analyses were employed in this research; parametric statistics, i.e., paired t-test, independent t-test variances unknown but equal, and the non-parametric statistics, i.e., Mann-Whitney U test and Wilcoxon test. Data normality test using w/s test had been done to determine which analysis to be used.Research findings: The result of this research showed that there was empirical evidence of tendencies to abuse incumbent candidates’ power in making budget of grant expenditure and social aid expenditure to support their political interests in the local election on February 15th, 2017.Theoretical contribution/Originality: This study’s results reinforce that the incumbent regional head has more authority in budget management, especially during local government head of elections.Practitioner/Policy implication:  Based on the findings, the central government needs to change the rules on the use of grant expenditure and social aid expenditure on local governments from indirect expenditure to direct expenditure that can be measured by performance.Research limitation/Implication: This study has a limitation that lies in grant expenditure, and social aid expenditure studied, which only looked at the increase or decrease in the number of realization of grant expenditure and social aid expenditure in the local government budget realization report, not on the effectiveness of its distribution.
Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah Usman, Usman; Sunandar, Sunandar; Farida, Ida
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Collecting data in this study using a questionnaire survey. The population of the research object in this case is the Budget Authority Users of the Local Government Unit (SKPD) Department of Industry, Trade, Koperasi and SMEs Ponorogo 2014. The data collected were processed using multiple linear regression analysis. The results of this research show that the level of implementation of accrual accounting in the Government is still very low. In particular the level of implementation of accrual accounting is influenced significantly by the financial staff training. However, there were no significant effects of the educational level of staff, quality of information technology consulting, support, experience, educational background and a work unit size against the level of implementation of accrual accounting.    
Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Kinerja Manajer Efendi, David
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The different between the previous result of research about the influence of accounting information and task uncertainty of manager behavior provide an impulse to do the research with some modification. The research was done to cooperative because cooperative has roles and functions in the development of potency and economic capability to increase welfare of the members cooperative and society at large. This research was designed to examine and explain empirically about the influence of behavior accounting and management accounting. Besides it contributes for the cooperative about factor influence of manager performance and the impulse of research in this field management accounting in the future. Cooperative manager in the Madiun regency were used as unit analysis in this research. The sampling method with the clustered sampling use two stages. The data were collected directly with questioner was a week after questioners have been given. Method of analysis used in this research is simple regression for alternative hypothesis 1 and multiply regression for alternative hypothesis 2. The collected data is reliable while based on validity test there are many statement from task uncertainty and manager performance. The simples regression  analysis show that accounting information has the positive influence of manager performance. And multiply regression analysis show that two variable independent influence to variable dependent,   accounting Information has the  positive influence and task uncertainty has negative influence of manager performance.

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