Journal of Accounting Science
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Articles
88 Documents
<![CDATA[Implementasi Program Kemitraan dan Program Bina Lingkungan Pada PT. PELINDO III Surabaya ]]>
<![CDATA[Andrianto Andrianto]]>
<![CDATA[ Journal of Accounting Science Vol 1 No 2 (2017): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v1i2.906
<![CDATA[Corporate Social Responsibility Program which has been run by PT. Pelindo III Surabaya, realized in the form of partnership program and environmental development program. Partnership Program is a program launched by the government as a form of awareness and responsibility of State Owned Enterprises (BUMN) to economic development, especially small business in the company environment, while environmental development program is a program that concerns PT. Pelindo III (Persero), which is one of the state-owned enterprises in facing the social conditions of the community around the company. This research is a quantitative descriptive research with case study approach to study and explain about both CSR programs that have been run by PT. Pelindo III (Persero). From the results of research, it can be concluded that both CSR programs that have been run by PT. Pelindo III (Persero) is very good and programmed. This is evidenced by the existence of work programs every year in its implementation accompanied by a report on the position and financial activities of the partnership program and environmental development. So in the preparation of financial information and implementation of the practice both programs have been very fulfilling elements of transparency.]]>
<![CDATA[Pengaruh Tekanan Waktu, Tindakan Supervisi dan Locus of Control Terhadap Penghentian Prematur Atas Prosedur Audit ]]>
<![CDATA[Mega Rosdiana]]>
<![CDATA[ Journal of Accounting Science Vol 1 No 2 (2017): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v1i2.938
<![CDATA[Premature sign off of audit procedure is one of those behaviors that can reduce audit quality. The present study was intended to examine whether time pressure, supervision, and locus of control affect the premature sign off of the audit procedure. The population used in this study is all auditors working at Public Accounting Firms in Surabaya. The data used is the primary data in the form of questionnaires distributed to the respondents. The sampling technique used is purposive sampling. The sample of research is 50 auditors from 17 Public Accounting Firms in Surabaya. Data analysis techniques used is multiple regressions. The results of this research showed that time pressure, supervision and locus of control affected the premature sign off of the audit procedures. The implication of this research result for the auditor is the higher the premature discontinuation of the audit procedure performed by the auditor will result in decreased audit quality and increased audit risk.]]>
<![CDATA[Pengaruh Kecerdasan Emosional, Kecerdasan Spritual Dan Kecerdasan Intelektual Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi Dengan Perilaku Belajar Sebagai Variabel Moderasi Di PTN Dan PTS Kota Bengkulu ]]>
<![CDATA[Pedi Riswandi]]>;
<![CDATA[Idham Lakoni]]>
<![CDATA[ Journal of Accounting Science Vol 1 No 2 (2017): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v1i2.972
<![CDATA[This research is constituted to investigate the effect of emotional intelligence, spiritual intelligence and intellect to the understanding of introductory accounting courses to study behavior as a moderating variable. This research method is survey by questionnaire is a research taking samples of 78 students in Universities and Colleges as a means of collecting basic data. Test equipment used to test the hypothesis is logistic regression and then the test results be interpreted. This research is expected to contribute fundamental knowledge for Higher Education in order to improve the level of understanding of students of economic faculties. The results using multiple regression analysis showed emotional intelligence and spiritual intelligence significantly influence the level of understanding of introductory accounting courses and learning influence significant influence as a moderating variable.]]>
<![CDATA[Flypaper Effect, PAD, DAU, DAK Terhadap Belanja Daerah Di Kabupaten/Kota Di Indonesia. ]]>
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Journal of Accounting Science Vol 1 No 2 (2017): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v1i2.956
<![CDATA[This study aimed to measure how the influence of PAD, DAU, DAK to BD and whether there is a Fly Paper Effect phenomenon in each area studied. This study takes sample of the existing districts and cities in Indonesia of 112 cities and districts of 516 regency and cities in Indonesia. Secondary data is obtained by downloading the data from the Direktorat Jendral Perimbangan Keuangan Departemen Keuangan. The techniques of analysis data was used multiple linear analysis. The results of this study that PAD, DAU, DAK simultaneously affect the BD. The Fly Paper Effect phenomenon occurs in several cities and districts where the DAU coefficient value is greater than PAD, whereas DAK is only accepted by certain cities and districts that require high infrastructure development.]]>
<![CDATA[Lingkungan Kerja Auditor Dan Pilihan Karirnya Sebagai Auditor : Perspektif Mahasiswa Akuntansi ]]>
<![CDATA[Sarwendah Biduri]]>
<![CDATA[ Journal of Accounting Science Vol 1 No 2 (2017): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v1i2.946
<![CDATA[This study attempts to try and get empirical evidence perceptions regular students and non regular accounting prodi school of economics and business muhammadiyah university sidoarjo about auditor work environment on their carrier choice as auditors .This research kind of quantitative research The data that had been collected were obtained through distributing questionnaires to 70 redpondents who were student active first half of 5 and 7 gasal 2016-2017 force. This study used analytics normality and the test t independent sampel-test with on the spss version 19 for windows. The result of the research there is a difference of the perceptions student non regular or regular accounting of auditors about the auditor work environment at the economic and business muhammadiyah university sidoarjo with differences a perception of his career as auditors choice between student regular or regular non of accounting in school of economics and business Muhammadiyah University Sidoarjo]]>
<![CDATA[Corporate Social Responsibility: Aktualisasi Dan Implementasi Ajaran Tauhid Dalam Menghadapi Era Sustainable Development Goals (SDGS) ]]>
<![CDATA[Hadiah Fitriyah]]>
<![CDATA[ Journal of Accounting Science Vol 2 No 1 (2018): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v2i1.1325
<![CDATA[This research aims to determine the relationship between Corporate Social Responsibility and Islam and how its implementation in small and medium enterprises in Sidoarjo in the era of Sustainable Development Goals (SDGs). The objects of this research are small and medium nterprises, because small-, medium- and large-scale industries must recognize the importance of Corporate Social Responsibility. The implementation of cororate social responsibility is expected to increase value, which is not only profitable, but also society’s sustainability and welfare, parallel with the teachings of Islam, especially in the era of Sustainable Development Goals (SDGs). The research is a qualitative one. The results of this study indicates that small and medium enterpreneurs can implement Corporate Social Responsibility on the basis of the teachings of Tauhid in accordance with the guidance of Al-quran and Hadist even on a small scale for the sustainability and welfare of people autonomously. in the era of Sustainable Development Goals (SDGs)]]>
<![CDATA[Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Kinerja Keuangan Pemerintah Kabupaten Gorontalo ]]>
<![CDATA[Joice Machmud]]>;
<![CDATA[Lukfiah Irwan Radjak]]>
<![CDATA[ Journal of Accounting Science Vol 2 No 1 (2018): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v2i1.1106
<![CDATA[This research figures out and analyzes the influence of regency own revenue (PAD), general allocation funds (DAU), and special allocation funds (DAK) on the financial performance of Gorontalo Regency Government, and analyze the dominant variables that affect the Financial Performance of Gorontalo Regency Government. Quantitative approach is applied in this research with multiple regression analysis tools that include Partial Test and simultaneous test. The data used is quantitative internal secondary data, namely LRA period 2012-2016 Gorontalo District Government for all govermental apparatus (SKPD). The results showed that partially, regency own revenue variable (X1) has no significant influence on the value of 0.403 to the financial performance of Gorontalo Regency. General allocation funds variable (X2) has no significant influence with the value of 0.661 on the financial performance of Gorontalo Regency. Special allocation funds (X3) variable has significant influence with significance value 0.000 on financial performance of Gorontalo Regency. It is also shown that simultaneously the independent variables (PAD, DAU and DAK) have a significant effect on the dependent variable, which is the financial performance of Gorontalo Regency Government period 2012-2016 with a significance value of 0.000. It is suggested that further researchers conducting the same study add other variables and use the ratio of local financial independence for performance variables.]]>
<![CDATA[Interaksi Debt To Equity Ratio, Current Ratio, Firm Size, Dan Dividend Payout Ratio ]]>
<![CDATA[Ricky Angga Ariska]]>
<![CDATA[ Journal of Accounting Science Vol 2 No 1 (2018): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v2i1.1176
<![CDATA[This research aims to know the effect of debt to equity ratio, current ratio, and firm size on the dividend payout ratio in State Owned Enterprises (BUMN). Secondary data is used in this research, while the sampling technique in is purposive. Criteria for samples are BUMN that is listed in Indonnesian Stock Exchange (BEI) in 2012-2014, having profit during 2012-2014, and having complete financial report during 2012-2014. There are five enterprises that meet these criteria. The researcher used doubled linear regression for the analysis. The results showed that debt to equity ratio, current ratio, and firm size have simultaneous effect on dividend payout ratio. The results also shows that only current ratio has partial effect on the dividend payout ratio. Meanwhile, debt on equity ratio and firm size have no partial effect on dividend payout ratio.]]>
<![CDATA[Pengaruh Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Penyajian Laporan Keuangan Pada Pemerintah Kabupaten Gorontalo ]]>
<![CDATA[Umar Sako]]>;
<![CDATA[Felmi D Lantowa]]>
<![CDATA[ Journal of Accounting Science Vol 2 No 1 (2018): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v2i1.1101
<![CDATA[This research analyzes and examines the effect of government accounting standards implementation on the quality of financial statements presentation in Gorontalo Regency Government. This research was conducted at Gorontalo Regency Government. Descriptive quantitative approach is applied i.e. it explains in the form of tables and graphs on the condition of objects and research results with the help of simple regression data analysis. Data was obtained through documentation and questionnaire on 40 employees / respondents by random sampling. The objective is providing information or knowledge about the effect of government accounting standards application of on the quality of financial statements presentation in Gorontalo Regency Government, as well as becoming an input and reference to take decisions regarding government accounting standards for the quality of presentation of financial statements. The results showed that the application of SAP has a positive effect on the quality of presentation of financial statements at the Office of Revenue Regional Finance and Assets Management (DPPKAD) in Gorontalo regency. The result of determination analysis shows that the dependent variable (quality of financial report) can be explained by independent variable (SAP implementation).]]>
<![CDATA[Kombinasi Expected Return dan Risiko Melalui Diversifikasi Saham LQ 45 Dalam Rangka Pemilihan Investasi Saham Di bursa Efek Indonesia Melalui Pembentukan Portofolio Optimal ]]>
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Journal of Accounting Science Vol 2 No 1 (2018): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v2i1.1174
<![CDATA[The purpose of this research is to determine the combination of expected return and LQ-45 stock risk in order to select investment in Indonesian Stock Exchange through the establishment of an optimum portfolio. The population of this study are pharmaceutical companies listed in the Indonesian Stock Exchange year 2008-2013. This research applied quantitative approach, with purposive sampling. The population consists of 14 LQ-45 stocks from February 2012-January 2015 period. The analytical technique used are (1) calculation of return of expectation and risk of stock, (2) calculation of stock selection entered in optimum portfolio, 3) calculation of optimum portfolio formation. The result of this research shows that the optimum portfolio formation in LQ-45 shares will determine portfolio exposure of 0.1835 and portfolio risk of 0.0104, which was obtained from Kalbe farma and Gajah Tunggal shares.]]>
