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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 332 Documents
KONSEKUENSI EKONOMI YANG DAPAT DAN TIDAK DAPAT DIPREDIKSI DALAM PEMBENTUKAN STANDAR AKUNTANSI DI INDONESIA AAGP WIDANAPUTRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 1 No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2006.v01.i01.p06

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Kompleksitas Tugas Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy Pada Audit Judgment Anak Agung Surya Narayana; Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.346 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p04

Abstract

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000. Keywords : Task complexity, orientation purpose, self-efficacy, audit judgment
PENGARUH PENINGKATAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK STUDI PADA KPP YOGYAKARTA SATU Nuritomo Nuritomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Non-taxable income (Penghasilan Tidak Kena Pajak/PTKP) is theminimum living cost to be able to live a decent life. Income tax is a subjectivetax, so that the imposition should consider personal factors which is realizedby granting concessions in the form of non-taxable income(PTKP).In 2004, the government issued Regulation of the Minister of FinanceNumber 564/KMK.03/2004 about Adjustment of taxable Income Amount,effective from year 2005 to replace Article 7 of Law No. 10 year 2000. TheAdjustment of PTKP in year 2004 was largest increase of 317%. PTKPincrease would affect tax revenues, particularly the income tax.This research was conducted to findout to what extent the effect ofPTKP increase on tax revenue, particularly to Article 21 of Income tax,individual income tax value added tax and luxury sales taxes. Sample takenis tax revenue of KPP Yogyakarta Satu serving Municipality of Yogyakartaand Bantul District. The data used is data in year 2001 until 2005.The results showed that the increase of PTKP gives effect to article 21income tax revenue, which decreased by 26.04%, while for individual incometaxes do not experience the effect of the increase which is marked by apermanent PTKP in a trend of increasing personal income tax amounting to36.94% . Value added tax and luxury sales tax in general do not experiencethe effect of increase PTKP.
PERSEPSI PENGOLAH DATA TERHADAP EFEKTIVITAS PDE HOTEL BERBINTANG DI KOTA DENPASAR I KETUT SUWARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The development of information technology provides more expectations for the businessman, spesifically in the hotel sector. Nevertheless, in it’s implementation raise expectation gap between the user of the information and data processing in the Electronic Data Processing (PDE). The objective of this research is to find out the effectivity and dimension that should be improved on the side of data processing perception in the Electronic Data Processing (PDE) of  star hotels  in Denpasar. The data collected by using questionnaire and interview and the data analysis technique used in this research is quantitative analysis technique. The conclusions from the analysis are (1) data processing perception included in the category of very effective by 81.64%, (2) there are three dimensions which needs more attention and improved, namely time dimension, report variation dimension or out put, information quality dimension.
Peran Akuntan terhadap Implementasi Sustainable Development Goals: Perspektif Akademisi Irman Firmansyah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.688 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p09

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ABSTRACT This study aims to provide a general description of the role of accountants on sustainable development goals achievement. A qualitative- quantitative research method was used in the analytic network process. The results showed that the role of accountants in achieving the sustainable development goals is divided into three dimensions. The first is the role of the accounting professional organization in providing input to the government about SDGs. The second role of professional accountants is that an accountant must provide SDGs elemental messages in providing recommendations on financial statements. The third role is as an educator; an accountant compiles an education curriculum that adapts to the goals of the SDGs. Keywords: Accountants; sustainable development goals; academics
PERLINDUNGAN HUKUM WAJIB PAJAK DAN PENANGGUNG PAJAK DALAM SENGKETA PAJAK (PERSPEKTIF UU NO.14 TAHUN 2002) I Kadek Sumadi; Naniek Noviari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Penelitian ini mengkaji secara teoritis tentang kedudukan Pengadilan Pajak dalam sistem Peradilan di Indonesia dan upaya-upaya hukum yang dilakukan oleh Wajib Pajak dan Penanggung Pajak dalam penyelesaian sengketa pajak melalui Pengadilan Pajak berdasarkan ketentuan UU No 14 Th 2002. Penelitian dilakukan dengan metode penelitian hukum normatif dengan jenis pendekatan yang digunakan adalah pendekatan masalah secara normatif. Teknik pengumpulan data (sumber bahan hukum) dan teknik analisis data (bahan hukum) yang dilakukan adalah Snow ball method dan teknik pengolahan dan analisis bahan hukum. Teknik analisis yang dilakukan adalah analisis bahan hukum secara kualitatif yaitu analisis dalam bentuk deskriptif analisys. Implikasi dari penelitian ini adalah Pengadilan Pajak memiliki kedudukan yang sama dengan badan peradilan khusus yang berpuncak pada Mahkamah Agung namun kedudukannya berada di luar 4 (empat) lingkungan peradilan. Perlindungan hukum bagi wajib pajak dan penanggung pajak melalui Pengadilan Pajak (berdasarkan Undang-undang No. 14 Tahun 2002) dilakukan dalam bentuk penggunaan hak-hak wajib pajak dan penanggung pajak yang terkait dengan Pengadilan Pajak yaitu berupa pengajuan tuntutan hak dalam bentuk banding atau gugatan, sedangkan terhadap putusan Pengadilan Pajak tidak dikenal adanya upaya hukum banding dan kasasi, melainkan hanya diperkenankan melalui upaya hukum Peninjauan Kembali.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI NI WAYAN YUNIASIH; MADE GEDE WIRAKUSUMA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Researches on the influence of financial performance on corporate valuehave been widely conducted, however results inconsistency occurred. Financialperformance, which in this case is assessed by Return on Assets (ROA), have apositive effect on corporate value, however there are also some findings that ROAhave a negative effect. Researchers predicted that there are other influencingfactors. This condition drives researchers to use corporate social responsibility(CSR) and good corporate governance (GCG) as moderating variables. Thisresearch aims to test the influence of financial performance on corporate value byconsidering the two moderating variables.This research uses 27 manufacturing firms listed on the Jakarta StockExchange during 2005 - 2006 as samples with 54 observation Hypothesis istested using moderated regression analysis to find out the interactive influence ofthe moderating variables. The corporate value measured using Tobin's Q, whiledisclosure of CSR and GCG are measured with CSR Index and managerialownerships, respectively..Results indicate that (1) ROA has a positive effect on corporate value, (2)the disclosure of CSR is able to moderate relation of ROA and corporate value,but managerial ownerships are unable to moderate the link. This is possiblebecause managerial ownerships in Indonesia is still very small and companiestend to be family-owned.
Kovergensi IFRS dan Tingkat Konservatisme Akuntansi di Indonesia Ika Prayanthi; Lyvin Henry Pantow
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.726 KB) | DOI: 10.24843/JIAB.2018.v13.i02.p03

Abstract

This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consists of 600 observational data from a total of 100 companies. The results show that although there is a difference between the conservatism level before and after the convergence period but the difference is not significant (0.676> 0.05). This study answers so many assumptions of various business actors on the suspicion that when Indonesia decided to change the direction of GAAP to IFRS the level of conservatism will be much different. The IFRS principle no longer emphasizes conservative accounting, but IFRS emphasizes the principle of prudence which means the corporate management function responsible for preparing the financial statements is carried out with caution. With the implementation of IFRS, the principle of conservatism does not disappear completely so its still reduce the conflicts of bondholders and shareholders related to dividends. Keywords: Conservatisme, IFRS convergency
PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI ANALISIS RASIO PADA PERUSAHAAN TELEKOMUNIKASI Isha Kusumastuty Dewi Saptantinah Puji Astuti Rispantyo
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK   Penelitian ini bertujuan untuk menilai kinerja keuangan perusahaan dengan menggunakan analisis rasio keuangan, dengan mengambil obyek pada perusahaan telekomunikasi, hal ini didasarkan pada perkembangan telekomunikasi di era global saat ini semakin cepat seiring dengan pesatnya laju teknologi informasi. Sumber data yang digunakan berupa data sekunder yaitu laporan keuangan perusahaan yang telah dipublikasikan sedangkan jenis data yang digunakan berupa data kualitatif dan data kuantitatif. Teknik analisis data menggunakan analisis rasio dan rasio yang digunakan adalah rasio likuiditas yaitu rasio lancar atau current ratio, rasio rentabilitas yaitu return on equity dan rasio solvabilitas yaitu debt to equity ratio. Berdasarkan hasil analisis data yang telah dilakukan, maka dapat diketahui bahwa masing-masing perusahaan telekomunikasi belum mempunyai kinerja baik. Hal ini dapat dilihat pada perhitungan current ratio masing-masing perusahaan belum dapat memenuhi kewajiban lancarnya dengan aktiva lancar, return on equity masing-masing perusahaan belum dapat dikatakan baik karena laba bersih yang didapat lebih kecil dibandingkan jumlah modal dan debt to equity ratio pada masing-masing perusahaan belum dikatakan baik karena jumlah kewajiban lebih besar dibandingkan dengan jumlah modal yang ada, meskipun rasio ketiga perusahaan telekomunikasi menunjukan peningkatan namun kondisi keuangannya masih belum baik.   Kata kunci: analisis rasio likuiditas, rasio rentabilitas,rasio solvabilitas
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI KADEK JULI SUARDANA; I KETUT SURYANAWA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Researches on relationship between budget participation andmanagerial performance have shown inconclusive evidences. Thereforemoderating variables are necessary. Organization commitment is one of thesevariables. High commitment makes individual doing his/her best for thesuccess of the organization. This research is conducted in SKPD Offices inBadung Regency. The purpose is to investigate the effect of budgetparticipation on managerial performance and to examine whether organizationcommitment can moderate the relationship between budget participation andmanagerial performance. Respondents consist of member of management,whether top, middle, and lower level. Sample is defined using purposivesampling technique.Result of the first hypothesis test shows that budget participationsignificantly and positively affects managerial performance. The second testresults that organization commitment is not able to strengthen the relationshipbetween budget participation and managerial performance. Some limitationsof this research comprise the use of self rating scale on measurement ofmanagerial performance, and the use of only one moderating variable. Furtherresearch could measure financial performance and also consider using othervariables that expected to moderate the relationship between budgetparticipation and managerial performance.

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