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INDONESIA
Jurnal Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta
ISSN : 23014075     EISSN : 27163849     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif dan campuran. Jurnal Akuntansi diterbitkan dua kali dalam setahun, yaitu setiap bulan April dan November:.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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KONSEP KEPEMILIKAN ASSET TETAP DALAM AKUNTANSI SYARIAH Ramdany Ramdany
JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.956 KB) | DOI: 10.37932/ja.v7i1.25

Abstract

Allah SWT is the absolute owner of property as explained in the Qur'an An-Nisa, 132 explains: "And belongs to God what is in the sky and on earth". Then in the Surah Al-Baqarah verse 29 it says: "He is Allah, Who made everything on earth for you." Treasures owned by humans are entrusted by Allah SWT and ownership and use of property by individuals are limited. Whereas conventional ownership of property is unlimited and is only limited by laws and moral ethics in its use. Capra (2001: 26) says that in Islam there is no separation between material (world) and spiritual life ("in spite of its emphasis on morals, Islam does not recognize any watertight distinction between the material and the spiritual"). In that sense it can be concluded that sharia accounting is part of spiritual Islam itself. So it can be interpreted as ownership of assets in sharia accounting following the system of rules that apply in Islamic sharia itself. Recording and reporting of fixed assets in sharia accounting must follow the established sharia method and will be discussed in this article. Includes zakat on fixed assets of the company.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Almumtahanah Almumtahanah; Samukri Samukri
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.718 KB) | DOI: 10.37932/ja.v8i2.72

Abstract

This study raises the issue of the Effect of Application of Accounting Information Systems on the Quality of Financial Statements. The purpose of research conducted by the author is to analyze and obtain empirical evidence of the effect of the application of accounting information systems on the quality of financial statements. The population of this research is the employees of PT. Berkat Sinar Sentosa. The sampling method used in this research is descriptive method. The sample used in this study were 63 employees at PT. Thanks to Sinar Sentosa. The data used are primary data, using SPSS data processing. The results showed that the variable implementation of accounting information systems (X) significantly influence the quality of financial statements (Y). This shows the higher level of application of accounting information systems, the better the quality of accounting financial statements.
RASIO KEUANGAN : DETERMINAN PERTUMBUHAN LABA STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Susi Susilawati
JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.944 KB) | DOI: 10.37932/ja.v7i1.20

Abstract

This study aims to strengthen the influence of Financial Ratios to Earning Growth (BEI). The sample selection with purposive sampling were 61 companies which held the year 2012 - 2016 ie 5 years and only 21 samples taken with the number of observation 105, the selection based on annual audit report. The independent variables studied are financial ratios consisting of Current Ratio (CR),Debt to Asset Ratio (DAR), Total Asset Turnover (TAT) and Net Profit Margin (NPM), while the dependent variable is Earning Growth (EG). The results of this study show simultaneously current ratio, debt to ssset ratio, total asset turnover and net profit margin significant to earning growth at manufacturing companies in Indonesia Stock Exchange. Partially, only the current asset variable has not significant effect to earning growth. Ratio of debt to Assets ratio, total asset turnover and net profit margin have a significant influence to earning growth in Indonesia Stock Exchange.
PENGARUH PENJUALAN TERHADAP CURRENT RATIO, QUICK RATIO DAN CASH RATIO PADA PT. CAHAYA PRIMA SENTOSA Taufan Alam Saputro; Rawidjo Rawidjo
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.979 KB) | DOI: 10.37932/ja.v8i1.67

Abstract

The purpose of this study is to determine whether there is an effect of sales on the current ratio, quick ratio and cash ratio of the company's liquidity at PT. Cahaya Prima Sentosa. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial reports of PT. Cahaya Prima Sentosa 2012-2016. Testing the hypothesis in this study using simple linear regression with t test and F test. Based on the results of research that has been done: That sales volume has a strong effect on Current Ratio, which means that sales have a strong effect on Current Ratio, Hypothesis testing using correlation analysis shows that sales volume has a strong effect on liquidity and Hypothesis testing using correlation analysis results show that sales have a strong effect on liquidity.
Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas terhadap Kinerja Organisasi Dede Slamet; Ramdany Ramdany
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.867 KB) | DOI: 10.37932/ja.v7i2.57

Abstract

Research Objectives for Analysis of Financial Performance Using Liquidity Ratios on Organizational Performance Case Study at PT JIEP Pulogadung. The method used is the existing financial ratio analysis methods, namely the 2010, 2011, 2012, 2013, 2014, 2014, and 2015 financial statements. By evaluating through the ratio analysis tool, it is expected to be able to know the progress made by management in running the company. The results of the research show that Cash Ratio partially has a positive and significant effect on Organizational Performance. Current Ratio partially has no significant effect on profit studies. Revenue budget and cost budget simultaneously have a significant effect on profit study.
FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA Momon Momon; Widarto Rachbini; Amilin Amilin
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.205 KB) | DOI: 10.37932/ja.v7i2.48

Abstract

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.
PERUBAHAN TINGKAT LIKUIDITAS SAHAM DAN ABNORMAL RETURN YANG DIPENGARUHI OLEH PERISTIWA PEMECAHAN SAHAM Achmad Yusup Sulaiman; Hidayat Darwis
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.1 KB) | DOI: 10.37932/ja.v8i2.73

Abstract

This study was conducted to determine the significance of changes in stock liquidity and abnormal stock returns before and after the stock split. The sample technique used in this study was purposive sampling and the criteria used included the issuer not taking other corporate actions at the same time as the stock split. The samples used in this study were 28 companies. The results of this study indicate that stock split events have a significant effect on the level of stock liquidity. Whereas for abnormal stock returns, stock splits do not affect the overall meaning, stock splits do not affect the level of abnormal stock returns
PERSEPSI MAHASISWA AKUNTANSI: DETERMINAN YANG MEMPENGARUHI PILIHAN KARIR SEBAGAI AUDITOR Maria Suryaningsih
JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.367 KB) | DOI: 10.37932/ja.v7i1.21

Abstract

The purpose of this study is to investigate the accounting university students’ perception about the auditors’ ethical orientation, the auditors’ working atmosphere and the auditors’ scandals. The study is also to examine and to analyze the influence of the auditors’ ethical orientation, the auditors’ working atmosphere and of the auditors’ scandals which encompasses the knowledge of general audit at the state-run Indonesian Railway Company (PT KAI) to the assessment of the career choice as an auditor. This study is conducted with the random sampling technique in the data collection. The accounting students of Muhammadiyah University who have studied the auditing or who are still studying the auditing become the population of this study. The data used in this study is the primary data obtained with questionnaires. Meanwhile, the hypothesis test is using the simple regression and multiple regression. There are four hypotheses in this study, all of which are accepted. The result of the test of this hypothesis shows that the ethical orientation, The working atmosphere, and auditors’ scandal, has a significant value of 0,000 The  meaning that it has a significant influence to the accounting students’ career choice as an auditor. Andthe results ofthis studyhave theabilityconclusionofall theindependent variables of  76.3% affectthe dependent variableisthe student's career choiceasauditor.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL Harri Yuni Rachman; Lela Nurlaela Wati; Refren Riadi
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.821 KB) | DOI: 10.37932/ja.v8i2.68

Abstract

This research aims to determine the level of readiness of national banks, especially Sharia Commercial Banks in facing business competition in 2023 in terms of the company's financial performance aspects. The sample in this study was three (3) commercial banks three (3) Syaria Bank for the period 2014 - 2018. The analytical tool used to prove the hypothesis in this study is the independent sample t-test. The information used to measure bank financial performance is based on Bank Financial Publication Reports for the period 2014 - 2018 using CAMEL (Capital, Asset, Management, Earning, and Liquidity) financial valuation indicators summarized in CAR, BOPO, LDR, NIM financial ratios, ROA and NPL. The result of this study showed that there were significant differences, especially the BOPO, ROA and NPL indicators. As for the CAR, LDR and NIM indicators, there was no significant difference. However, when viewed from all aspects of indicators, Islamic Commercial Banks have not been able to show better financial performance compared to Conventional Commercial Banks
PENGARUH KONEKSI POLITIK DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Ahmad Maulana; Lela Nurlela Wati
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.117 KB) | DOI: 10.37932/ja.v8i1.59

Abstract

This study raises the issue of the influence of political connections and managerial ownership structures on firm value based on the phenomenon of political connection practices that occur in manufacturing companies in Indonesia. This study aims to analyze and obtain empirical evidence of the influence of political connections and managerial ownership structures on the value of the company where the long-term goals of the formation of companies to maximize the value of the company by increasing the prosperity of the owner or shareholders. This research sample uses secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Samples were taken using purposive sampling and that met the sample selection criteria. The sample used was 87 companies. Data is processed with Eviews 9 software using the General Least Square (GLS) method. The results of the study show that political connections have a positive positive effect on company value. While the managerial ownership structure does not have a significant effect on firm value.

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