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JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
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Articles 184 Documents
AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN Sudarno, Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
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The objective of this study is to examine the accounting treatment for human resource, whether human resource is recognized as an asset or as a periodical expense. Conventional accounting believe that investment on human resources is recognized as cost as its occured. However, investment on human resources meets criteria as an expense and also as an invesment which need to be capitalized. From various measurement method on human resource, the writer believe that human resources should be recognize as an asset and the best measurement method is historical cost since this method is more reliable and objective method. Keywords: human resources accounting, measurement of HRA
MEMAHAMI KONSEP KEMANUNGGALAN DALAM AKUNTANSI: KRITIK ATAS UPAYA MENDEKONSTRUKSI AKUNTANSI KONVENSIONAL MENUJU AKUNTANSI SYARIAH DALAM BINGKAI TASAWUF Sulistiyo, Agung Budi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
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Until now, have not many Shari’ah accounting researchers and thinkers who perform critical review of the various Shari’ah accounting concepts. This paper done in order to view critically one of Shari’ah accounting concepts, that is manunggaling kawulo gusti. This concepts is to symbolize or representate of the pairs of epistemology. This symbolizasion is not precise because of these two things have difference understanding. The pairs of epistemology to point out combinationfrom two differences characteristic, but have same level whereas manunggaling kawulo gusti need to united and disolved from these two differences characteristic and level. Because of that, in principle to describe reality of accountancy that holistic characteristic,we must give two characteristic like egoistic-altruistic, masculine-feminin, materialistic-spiritualistic etc in same level and isn’t disolved each other to or change one of other. Keywords: syari’ah accounting, pairs of epistemology, manunggaling kawulo gusti
KARATERISTIK DAN MEKANISME PERDAGANGAN CONTRACT FOR DIFFERENCE (CFD) SEBAGAI ALTERNATIF INVESTASI KEUANGAN (Studi Kasus Pada Pasar Derivatif di Australia) Widiyanti, Novi Wulandari
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
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The paper exploresthe nature of CFDs as a derivative and CFDs as hedging instrumentin derivatif markets in Australia. It argues that CFDis leveraged instrument, which means they offer the potential to make a higher return from a smaller initial investment relative to the total position value. Using CFD, we can obtain full exposure to a share or commodity for a fraction of the price of buying the underlying asset. The higher percentage return from the CFD demonstrates how leverage can work. The writer presents two parts in describing CFD’s nature and trading mechanism which are:the nature of the CFDs, which include CFDs’ characteristics and how they are traded. This part will focus on equity CFDs which underlying instrument is stocks. The second part will be an application of delta neutral hedging of long stock position by using and option compare to CFDs. Keywords: derivatif instrument, CFD, underlying asset, hedging, long position, short position
KESUKSESAN DAN KEGAGALAN IMPLEMENTASI SISTEM ERP: APAKAH KESALAHAN PERANTI LUNAK? Winarno, Wahyu Agus
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
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Enterprise Resource Planning (ERP) are information systems that destined for firm manufacturing and also service that gets role to integrate and automates business process that is engaged operation aspect, production, and distribution at firm. ERP systems is a packaged business software system that enables a company to manage the efficient and effective use of resources and providing a total integrated solution for the organizations information-processing needs. But, ERP systems success own is not easily to be reached, because ERP software is not something that while is assembled/ implementation gets to walk success by itself. In this article tries to identify critical success factors (CSFs) ERP implementation. There are 14 CSFs and 10 failure factors that shall be regarded in the ERP Implementation. Keywords: ERP; ERP Implementation; critical success factors.
PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN SIZE TERHADAP RETURN SAHAM PADA PERIODE BULLISH (Survei PadaPerusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2007) Animah, Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
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The objective of this research was to know the impact of Price Earning Ratio, Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeto the stock return period bullish. This research uses purposive sampling method with judgment and conducted for 27 manufacturing companies listed in the Jakarta Stock Exchange during the period 2006-2007. The data was analysed by using multiple linear regression. The results showed that there is significant influence simultaneously (21.2%) and partially significant for the price earning ratio variable which is shown by the significance value of 0,05%. The results also show that other variables such as Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeis not significant to the stock return period bullish. For the next researcher, it is suggested to add another variable like debt to asset ratio, Current ratio,Earning yieldand to expand the population (all go public companies). Keywords: price earning ratio, price to book value ratio, debt to equity ratio, return on equity, size, stock return
PENGARUH PERATAAN LABA BERDASAR MANIPULASI AKTIVITAS RIEL TERHADAP PERSISTENSI LABA (Analisis Terhadap Laporan Keuangan Interim) Wahyuni, Nining Ika
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
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By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence. This research hypothesized that income smoothing based real activities manipulation has positive effect to the earning persistence. This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning management is measured by summing the standardized of the three proxies. The numbers of companies that serve as a sample according to the criteria is consist of 63 in research period from 2004 to 2008. From this number, samples which are included into income smoothing criteria based on Eckel Model consist of 26 firms. Data were collected with purposive sampling method. The hypothesis was tested with regression. This research failed to support the hypothesis. Further, the result shows that income smoothing via real earning manipulation negatively affect the earning persistence. Keywords: Real Earning Management, Income Smoothing, Earning Persistence.
PENGARUH KERAGAMAN MEDIA DAN IMBALAN EKSTERNAL TERHADAP NIAT BERBAGI PENGETAHUAN MAHASISWA DAN DOSEN AKUNTANSI Kartika, Kartika
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
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The aim of this research is to examine the factors supporting individuals’ knowledge sharing intention. Based on the theory of reasoned action, this study examined influenced of extrinsic reward, and channel richness to knowledge sharing intention. Data was collected using a field study of lecturer and student in university at Malang. We employ independent sample t-test and PLS (Partial Least Squares) version 2.0. The result show that there isn’t perception difference betwen student and lecturer about factors that supporting knowledge sharing intention. The result show that channel richness has played significant part influenced attitude toward knowledge sharing. Extrinsic reward imposed no impact on an individual’s attitude toward knowledge sharing. The result from this study confirm the theory of reasoned action. This study also find that subjective norm greater influence knowledge sharing intention than attitude toward knowledge sharing. Keywords: theory of reasoned action, extrinsic rewards, channel richness
TINJAUAN HISTORIS PENYUSUNAN RERANGKA KONSEPTUAL Kustono, Alwan Sri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010)
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An accounting conceptual framework can be defined a coherent system of inter-related objectives and fundamentals that should lead to consistent standards that prescribe the nature, function and limits of financial accounting and financial statements.The main reasons for developing an agreed conceptual framework are that it providesa framework for setting accounting standards, a basis for resolving accounting disputes, and fundamental principles which then do not have to be repeated in accounting standards. This article has outlined the history and nature of a accounting conceptual framework. The article showed this important area which is fundamental to understanding the whole process of developing accounting standards. Key words: conceptual framwork, FASB, IASC, IFRS
KAJIAN KARAKTER AKUNTANSI SYARI’AH: DULU, KINI, DAN ESOK Prasetyo, Whedy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010)
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Syari’ah accounting based syari’ah paradigm is Al-Qur’an, Hadis and Fiqh (Qias, Ijtihad, Ijma) to become obedient, right, dan responsibility to tauhid al-ibadah purpose for three relationship dimention, that is; (1) find willing of Allah SWT as main purpose to appoint social-economic fair, (2) benefit realization for society, to gives a obligation for societys, and (3) personal desire, to gives the require self. Syari‘ah accounting development based two factors, First, apart of society concept to hold on syariat accomplishment according to general, and especially how the society to hold commitment for accounting implementation based on syari’ah. In the second, the syari’ah accounting practices not only just to philosophy level, but from beliefing of philosophy that discanded in the real practices. To become development next periode of syari’ah accounting: (1) growth open minded reflection, (2) adjust the true perspektif about Islam, (3) growth the institutions of syari’ah implementation, (4) gives caring to development of syari’ah implementation, and (5) doing together trade with entiring of component. Keywords: Syari’ah accounting, and syari’ah paradigm
MENYINGKAP "MALPRAKTIK" TATAKELOLA RESIKO ETIKA PADA PT. “G” – DI JAWA TIMUR Kurrohman, Taufik
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010)
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Permasalahan etika dalam suatu perusahaan menjadi hal utama dalam mengelola resiko etika dalam suatu organisasi. Seringkali dalam suatu pengelolaan perusahaan, terdapat dilema etis, dimana dilema etis tersebut dapat memaksa suatu entitas (individu/organisasi) untuk melakukan tindak kecurangan.oleh karenanya, dalam pencapaian tujuan perusahaan, sebaiknya bila perusahaan tidak terlalu memprioritaskan pencapaian laba semata. Mungkin perusahaan dapat mencapai tujuan tersebut dengan segala cara, namun jika permasalahan etis menjadi terbelengkalai akan berdampak pada perilaku individu maupun perilaku organisasi tersebut. Pengelolaan resiko etika yang buruk dapat menimbulkan tindak kecurangan yang tidak hanya dilakukan oleh individu semata, namun dilakukan oleh perusahaan sebagai suatu organisasi. Oleh karenanya, makalah ini mengungkap dan menggambarkan pengelolaan (tatakelola) resiko etika yang buruk pada PT.“G” di Di Jatim akan berakibat pada tindakan kecurangan yang dilakukan oleh tidak hanya pegawainya, namun juga oleh manajemen perusahaan. Kata Kunci: Manajemen Resiko Etika, Fraud, Fraud Preventive

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