Article Per Year (5 Year)
p-Index From 2019 - 2024
1.288
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia E-Jurnal Akuntansi Universitas Udayana Jurnal Riset Akuntansi Dan Bisnis Airlangga Indonesian Journal of Community Services Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang JRABA Engagement: Jurnal Pengabdian Kepada Masyarakat
Mutoharoh Mutoharoh
Universitas Islam Sultan Agung
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi Indonesia

 1 
PERBANDINGAN SAHAM BERBASIS SYARIAH DENGAN SAHAM KONVENSIONAL SEBAGAI ANALISA KELAYAKAN INVESTASI BAGI INVESTOR MUSLIM muthoharoh muthoharoh; Sutapa Sutapa
Jurnal Akuntansi Indonesia Vol 3, No 2 (2014): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.3.2.101-112

Abstract

The phenomenon of the lack of confidence Indonesian investors to invest more effort to control the country’s wealth as his own one of them due to lack of knowledge . Including for Indonesian Muslim businessmen , is an alternative investment of choice muamalah . But in this investment activity , there are still concerns the Muslimsagainst the perception of potential investors speculation or gharar . Therefore, the Indonesia Stock Exchange ( IDX ) follow up these concerns by launching Islamic products including Islamic stocks are grouped in two Islamic Indices , Jakarta Islamic Index ( JII ) in 2000 and Indonesia Sharia Stock Index ( ISSI ) in 2011 . The purpose of this study is to analyze and provide empirical evidence that the rate of return and risk performance of Islamic stocks better than conventional stocks . The population is all listed companies that issued shares listed on the Indonesia Sharia Stock Index ( ISSI ) for a group of Islamic stocks and Stock Price Index (CSPI ) for conventional stock group . The sampling method used was purposive sampling method in order to obtain 207 samples . Analytical techniques used include : the classical assumption of normality , descriptive statistical tests , and hypothesis testing are processed using SPSS software version 16 . The results showed that there are significant differences in the performance of stocks in which the conventional stock sharia Islamic stocks have performed much better than the conventional stock .
EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS Mutoharoh Mutoharoh
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.12-34

Abstract

recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome.Keywords: NPM, Indonesia, accrual accounting, departments
Co-Authors Indri Kartika Kiryanto - Luluk Muhimatul Ifada Muhammad Ja'far Shodiq Naila Najihah Naila Najihah Nisa' Uzlifat Nashruah Provita Wijayanti Siti zahrah Buyong Sutapa Sutapa Winarsih - Zainal Alim Adiwijaya Zainal Alim Adiwijaya