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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER BALANCE: Economic, Business, Management and Accounting Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Community Development juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat Manage ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mahasiswa Entrepreneurship
Gardina Aulin Nuha
Universitas Muhammadiyah Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Nursing Physics Public Health Social Sciences

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Journal : JIAI (Jurnal Ilmiah Akuntansi Indonesia)

 1 
PENGARUH PENERAPAN IAS 39 (TENTANG INSTRUMEN KEUANGAN: PENGAKUAN, DAN PENGUKURAN) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN: PERBANDINGAN INDONESIA DAN MALAYSIA Gardina Aulin Nuha
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 | 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
PERLAKUAN AKUNTANSI SERTIFIKASI HALAL DALAM LAPORAN KEUANGAN: BIAYA ATAU BEBAN? Gardina Aulin Nuha; Desy Rustiyanti
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i1.3356

Abstract

Tujuan Penelitian ini adalah untuk mengetahui perlakuan akuntansi sertifikasi halal dalam laporan keuangan. Perlakuan akuntansi sertifikasi halal dapat diakui sebagai biaya atau beban, dimana keduanya memiliki dampak yang berbeda pada laporan keuangan. Pengujian dilakukan dengan melakukan analisis laporan keuangan untuk mengetahui perlakuan akuntansi sertifikasi halal oleh perusahaan sampel. Sampel penelitian yang digunakan adalah 12 perusahaan makanan dan minuman yang telah listing di Bursa Efek Indonesia (BEI) di tahun 2017. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas sertifikasi halal untuk 12 sampel penelitian dicatat sebagai beban. Perlakuan sertifikasi sebagai beban berarti masa manfaat ekonomisnya dianggap habis dalam satu periode. Hal tersebut dapat terjadi karena pembiayaan atas sertifikasi halal nilainya tidak material jika dibandingkan dengan aset perusahaan.
PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN PANGAN ISLAMI SEKTOR AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gardina Aulin Nuha; Juli Rima Afiani; Nindi Nadia Yurisma
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22144

Abstract

This study aims to analyze how the accounting treatment for biological asset in Islamic food agricultural company sector listed in the Indonesia Stock Exchange. This study is a cualitative study with descriptive analyse. The study data used secondary data in annual report of sample companies in 2020. The sample 8 companies with sampling technique using purposive sampling. The results of the first study indicate that the accounting recognition of biological assets is in accordance with PSAK 69, where the biological assets of most companies are recognized as current assets. The results of the second study indicate that the accounting measurement of biological assets is in accordance with PSAK 69, where the company's biological assets are recognized at fair value at the end of the financial reporting period. The results of the third study indicate that the disclosure of biological assets is in accordance with PSAK 69. The conclusion of the study is that the accounting treatment of companies in the Islamic food agriculture sector is in accordance with PSAK 69.
Co-Authors Alwan Sri Kustono Ari Sita Nastiti Ayuk Firdawati Chintya Nur Isnaini S Desy Rustiyanti Desy Rustiyanti Rahayu DWI CAHYONO Juli Rima Afiani Juli Rima Afiani Moh. Halim Muhammad Fathorossi Muhammad Ghozi Falih Afifi Falih Nico Ferdyansah Nindi Nadia Yurisma Putri Gusti Aulia Resti Utami Susbiyani, Arik Yulinartati Yulinartati