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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 160 Documents
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ANALISIS PENGUNGKAPAN UNIVERSITY SOCIAL RESPONSIBILITY DI UIN MAULANA MALIK IBRAHIM MALANG Noval Gibran Lubis; Endang Dwi Wahyuni; Siti Zubaidah
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6937

Abstract

The purpose of this research is to analyze the implementation of green accounting based on university social responsibility UIN Maulana Malik Ibrahim Malang. Respondents in this study were 43 employees at the Maulana Malik Ibrahim State Islamic University Malang. Data acquisition techniques in this study are questionnaires and documentation. This research is descriptive. The results indicate that 1) environmental awareness has a tendency for data with a percentage of 74.00% or in the good category. 2) environmental involvement has tendency of data with percentage 69.09% or mauk in good category. 3) environmental reporting has a 55.58% data trend or is categorized as sufficient. 4) environmental audits also have tendency of data with percentage 59,67% or included in enough category.
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI KECAMATAN CANDIPURO KABUPATEN LUMAJANG Vilmia Farida; Ahmad Waluya Jati; Riska Harventy
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6939

Abstract

The purpose of this research is to analyze the accountability of Village Fund Allocation management in Candipuro District, Lumajang Regency which consists of planning, implementation, reporting and accountability. This research was conducted in ten villages in the Candipuro District. Data collection techniques were carried out by using documentation and interview techniques. The analysis technique used is descriptive analysis with a qualitative approach.The results of this study indicate that in the District of Candipuro at the planning, implementation and reporting stages have implemented the principles of accountability and the principle of transparency. whereas at the accountability stage it is good enough even though there is one village that is physically not yet accountable because the construction has not yet been completed.  
ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX PADA PERBANKAN SYARIAH DI INDONESIA Ria Fatmasari; Masiyah Kholmi
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6940

Abstract

This study aims to analyze Islamic financial finance. This paper discusses the measurement of banking performance with Sharia Performance. Quantitative descriptive research that explains how the overall performance of Islamic banking. Another problem that is less than optimal is the distribution of zakat, as Islamic banks that has  succeeds in applying sharia principles are considered lacking in the management of zakat funds. The benefits of this research has to assist stakeholders in taught results and evaluation materials. 
PENGARUH PENERBITAN SURAT PAKSA DAN SURAT PERINTAH PENYITAAN TERHADAP PENERIMAAN PPH PASAL 25 WAJIB PAJAK ORANG PRIBADI Arslinda Dwi Pratiwi; Setu Setyawan
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6941

Abstract

Tax receipts are one source of income that has a major impact on the prosperity and welfare of the community.  In 2016, 81.75% of the country's revenues come from taxes. There is a decrease in the amount of income tax article 25 WP-OP, in 2016 amounted to 36.12% led to reduced tax revenue. One of the things that most influence the income tax is the tax audit that generates tax assessment letters and tax collection. This study purpose to examine the effect of Issuance of forced letter and confiscation warrant on Income Tax Article 25 WP-OP. in this research is KPP Pratama Gresik Utara in 2015-2017. In this study, the sample amounted to 35 by using multiple linear regression analysis techniques. The results showed that simultaneous issuance of forced letter and confiscation warrant have a significant effect on Income Tax Article 25 WP-OP
PENERAPAN AUDIT BASED RISK PADA PIUTANG MURABAHAH (STUDI PADA BANK MUAMALAT MALANG) Dimas Mahardika Palupi; Eris Tri Kurniawati
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6946

Abstract

This study aims to analyze the implementation of audit-based risk on murabahah receivables in accordance with Indonesian bank regulations at Bank Muamalat Malang. The type of this research is descriptive qualitative with the technique used is an interview, observation, and documentation. Researchers used six risk control elements in accordance with control objectives. The result of the analysis at Bank Muamalat Malang shows that risk control is quite good. the implementation of effective risk management is good enough. The scope of risk management performed by the Bank is good enough. The risk rating for prioritizing the mitigation is also good. Practice with the principles of sharia and not contrary to the MUI fatwa is good. Implementation of risk management in Syariah business unit does not exist because in Bank Muamalat Malang there is no unit of sharia business. The rules of delivery on a quarterly basis to BI have also been disputed.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Monifa Yuliana Dwi Sandra; Achmad Syaiful Hidayat Anwar
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6947

Abstract

This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < α 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's capital intensity, the higher the tax avoidance practice.
PENGARUH KOMPENSASI MANAJEMAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN Dhina Kristina; Eny Suprapti; Thoufan Nur
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6949

Abstract

This study examines corporate governance influencing tax management behavior and contributes to the literature on corporate governance. This research is management compensation and corporate corporate governance mechanism, in managing taxes to improve performance. This study found that there was a significant positive effect on management compensation variables in corporate tax management in manufacturing companies listed on the Indonesia Stock Exchange. There is a significant positive effect on the variable Corporate Governance on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange. Management compensation has a dominant influence on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Pemahaman Sistem Informasi Akuntansi, Motivasi, Dan Disiplin Kerja Terhadap Kinerja Pegawai Bagian Keuangan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Tulungagung Faradila Pratiwiningtyas; Adi Prasetyo
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6950

Abstract

This research aims to demonstrate the effect of understanding accounting information systems, motivation, and work discipline on employee performance. The population in this research is the department at regional units of Tulungagung regency. The sample in this research is the finance department employee of Tulungagung regency. The variable in the research independent variables is understanding accounting information systems, motivation, and work discipline, the dependent variable in the employee performance. Data were analyzed using double linear regression. Data were analyzed using SPSS. The results show that the understanding accounting information system has no significant effect on employee performance. This is evidenced by probability value (p-value) 0,263 on the significant 0,05. The results of research next are motivation and work discipline significant effect on employee performance. This is evidenced by probability value (p-value) 0,005 and 0,001 on the significant 0,05.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN RISK MINIMIZATION TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Ivon Nurmas Ruroh; Sri Wahjuni Latifah
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6952

Abstract

This study aims to examine the effect of profitability, leverage, size, and risk minimization to reveal corporate social responsibility for mining companies listed on the BEI for the period 2015-2016.The sample was taken by using purposive sampling that selected with the criteria that had been determined and obtained the sample of 19 companies. This study uses secondary data, namely the annual report of mining companies listed on the BEI for the period 2015-2016. This study uses multiple linear regression analysis techniques and showed that profitability variables affect to Corporate Social Responsibility, leverage effect to Corporate Social Responsibility, size effect to Corporate Social Responsibility, risk minimization affect to Corporate Social Responsibility.
ANALISIS KINERJA REKSADANA SYARIAH DI PASAR MODAL INDONESIA MENGGUNAKAN METODE SHARPE Raudhah Trisna Wardhani; Ahmad Juanda; Dhaniel Syam
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6953

Abstract

The purpose of this study is to analyze the performance of Islamic mutual funds that include stocks, fixed income, mixes, and money markets using Sharpe method. The type of research conducted is quantitative descriptive research. Data collection method in this research is documentation technique with secondary data that is through official website bareksa.com. In performance measurement, in this research, the researcher only use one method only that is a method of shape. The performance of mutual funds using this shaping method can be analyzed using three indicators; the rate of return of mutual fund, the risk of a mutual fund with standard deviation, a method of shape. Based on the calculation of Sharpe can be concluded that the highest performance among Islamic mutual funds that include stocks, fixed income, mix and money market in 2015, 2016, 2017 is sharia mutual fund shares. Sharia mutual fund shares can be said to be the highest because in the three performance indicators mentioned above mutual funds sharia shares obtain the highest results when compared with other types of mutual funds sharia. 

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