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INDONESIA
JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 10 No 1 (2012)" : 7 Documents clear
AKUNTANSI, KEKUATAN, PENGETAHUAN: PERAN AKUNTANSI DALAM MEMBANGUN PERADABAN Taufik Kurrohman; Agus Freddy Maradonna
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1244

Abstract

Paradigma new accounting history dalam studi sejarah akuntansi umumnya mengkritisi pendekatan yang digunakan oleh traditional accounting history yang dikatakan bersifat ahistoris dan antik (Sukoharsono, 1998a). Dikatakan ahistoris karena sejarah akuntansi ditulis dengan sudut pandang masa kini, dimana sejarah akuntansi cenderung disajikan secara kronologis dengan perlahan-lahan menampilkan kebenaran masa kini. Dan dikatakan antik karena sejarah akuntansi terkonsentrasi pada penjelasan mengenai “apa” yang terjadi di masa lalu bukannya menjelaskan “bagaimana” dan “mengapa” akuntansi berpengaruh terhadap kehidupan masyarakat (Stewart, 1992 dalam Sukoharsono, 1998a). Paradigma new accounting history memandang akuntansi tidak semata sebagai peralatan teknis pencatatan transaksi melainkan sebagai suatu kekuatan dan pengetahuan (power and knowledge) yang dapat membentuk perilaku manusia dalam suatu kelompok masyarakat, yang pada akhirnya menjadi dasar bagi berdirinya suatu peradaban. Kata kunci: new accounting history, Foucauldian, power-knowledge, peradaban
PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA Bunga Maharani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1247

Abstract

The aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial leverage ratios, and company’s net profit margin ratios. Index Eckel is used to determine the income smoothing practice. The object of income smoothing in this study is the net profit of the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The hypothesis was tested using Multiple Linier Regression. Both t-test and F-test have also been used to test the significance of the study hypothesis. The result of this study showed that some of basic and chemical companies listed at Indonesia Stock Exchange were committed to income smoothing practice. Multiple Linier Regression showed that both partially and simultaneously, size of the company, company’s financial leverage ratios, and company’s net profit margin ratios didn’t prove to have a significant influence on income smoothing. Keywords: size of the company, financial leverage, net profit margin, income smoothing
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM TERHADAPBELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2004-2007 Andriana Andriana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1245

Abstract

This research intends to empirically test the direct effect between Regional Real/Own Revenue (PAD) and General Allocation Fund (DAU) towards Capital Expenses at the Regency/Municipality of Central Java Province. Sample in this research is overall Regencies and Municipalities located in Central Java from the year of 2004 to 2007. The sample used based on the Regional Revenue and Expense Budget (APBD) of regency/municipality regional government that had been used the new format that is Law of the Internal Affairs Minister Decree No. 29 year 2002. Data analyzed by using multiple regressions technique with analysis path model and e-views. Based on the research result using multiple regressions, gained the first Hypothesis result that is Regional Real/Own Revenue negatively affects Capital Expenses. Second Hypothesis shows that General Allocation Fund positively affects Capital Expenses. Keyword: Regional Real/Own Revenue (PAD), General Allocation Fund (DAU), Capital Expenses.
PARADIGMA ILMU PENGETAHUAN SEBUAH TELAAH KRITIS Erlina Diamastuti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1246

Abstract

“Saya pribadi yakin bahwa seseorang bisa menjadi katalisator perubahan, seorang“pengubah” dalam situasi apapun, dalam organisasi apapun. Individu seperti itu adalah ragi yang dapat mengembangkan seluruh roti. Diperlukan visi, prakarsa, kesabaran, rasa hormat, ketekunan, keberanian dan keyakinan untuk menjadi seorang pemimpin yang mengubah” (Covey, S R)
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Ahmad Roziq; Herdian Nisar Danurwenda
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1248

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank. Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Bank
PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH Alwan Sri Kustono; Jehan Masagung Lasado
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1242

Abstract

Income smoothing is one of the interesting issues in accounting research. These matters could be occurred because income statement is one of the important parameters that can show company's performance. Practice of income smoothing arises because there was conflict between they are who have interest with the company's financial statements. This research is underlying from the number of income smoothing studies on the bank. Islamic Bank is one of the operational banks in Indonesia. Management of this bank still able has practice of income smoothing. The aimed of this study was to examine the influenceof risk toward income smoothing tendency on Islamic bank. This study used a sample of 144 income and balance sheet monthly period statements during the January 2010 up to December 2011, from 6 Islamic banks that listed in Bank Indonesia. By using the Eckel and Kustono index, this study found indication of income smoothing on Islamic banks in Indonesia. This study did not able to support the hypothesis that developed before so it can be conclude that the risk did not affect the income smoothing tendency on Islamic banks. Keywords: Income smoothing, Risk, Islamic Bank
FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010) Norita Citra Yuliarti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1243

Abstract

This study aims to examine the fundamental factors of Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)effect on stock price changes on financial companies in Indonesia . The share price is the value of a stock that reflects the wealth of the company issuing the shares, which change or fluctuation is largely determined by the forces of supply and demand occurred in the stock exchange (secondary market). The influence of these factors on stock prices is tested with regression analysis. Study sample is 40 companies listed on the Indonesian stock exchange are selected by purposive sampling.The results of this study indicate that the partial net profit margin of only variable that significantly influence the stock price, while the variable current ratio, leverage ratio, total assets turnover and earnings per shareno significant effect on stock prices. While simultaneously variable Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)significantly influence the stock price. These results indicate that investors in making investment decisions take into consideration the level of stock prices, returns that would be obtained and also consider the ability of illiquid instruments (funds from third parties, received a loan of more than three months, and core capital) against liabilities (current debt ) company. Keywords: Stock Price, Current Ratio(CR), LeverageRatio, Net ProfitMargin(NPM), TotalAssetsTurn Over(TATO), Earnings Per Share(EPS)

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