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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 5 Documents
 1 
Search results for , issue "Vol 15 No 1 (2017)" : 5 Documents clear
PURPOSE AND DIRECTION OF FUTURE RESEARCH IN MANAGERIAL HONESTY Dwi Rendra Adi Putrawijaya; Ni Wayan Sulastri; Basuki Basuki
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6874

Abstract

The ultimate objective of this study is to describe a big picture of managerial honesty research that had been done in last decade. Moreover, the result of this research is aiming to provide an opportunity to continue the research on this particular topic. This archival study was held based on 21 research subjecting in managerial honesty, particularly in budgeting.Research that can be developed in this sphere is related to economic and psychological factors that affect conflict within the organization. Specifically, this research plan seeks to outline the economic and psychological factors affecting the competition. Furthermore, the research plan seeks to distinguish models from the competition and analyze their impact on management tendencies in conducting honesty in addition to economic incentives to lie. The model is here: first, the model that involves economic pressures and the second is a model that raises competition among participants without changing the number of monetary incentives. Keywords: Managerial Honesty, Budgetary Slack, Honesty on Budgeting
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL) Fathur Adrianto; Nur Hisamuddin; Ririn Irmadariyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.8449

Abstract

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost
DAMPAK SISTEM ERP TERKAIT RELEVANSI INFORMASI AKUNTANSI DAN KINERJA PERUSAHAAN : PERUSAHAAN ADOPSI ERP DAN TIDAK ADOPSI ERP Dwi May Adi Indra Lluciana; Noorlailie Soewarno; Isnalita Isnalita
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.7724

Abstract

Sistem ERP (Enterprise Resource Planning) dianggap memberikan keuntungan bagi perusahaan. Sistem ERP juga membantu memberikan informasi akuntansi yang berguna bagi pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui dampak sistem ERP pada relevansi informasi akuntansi dan kinerja perusahaan pada perusahaan yang mengadopsi ERP dan perusahaan yang tidak mengadopsi ERP. Pada penelitian ini relevansi informasi akuntansi diuji dengan tiga variabel yaitu predictive value, timeliness dan feedback value. Hasil analisis ini diperoleh dari kuesioner yang telah dibagikan kepada 75 perusahaan, terdiri dari 40 perusahaan yang mengadopsi sistem ERP dan 35 perusahaan yang tidak adopsi sistem ERP, sampel yang diperoleh masing-masing hanya 30 perusahaan sehingga terdapat 60 perusahaan yang diteliti. Hipotesis dalam penelitian ini diuji menggunakan analisis nonparametrik Mann Whitney dengan SPSS untuk mencari perbedaan dampak dari dua jenis perusahaan. Analisis ini membuktikan bahwa sistem ERP berdampak terhadap relevansi informasi akuntansi yang terdiri dari tiga variabel dan kinerja perusahaan pada perusahaan yang mengadopsi sistem ERP. Keywords : ERP, Value Relevance, Firm Performance
NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI) Yustina Wahyu Dwijayanti; Hamidah Hamidah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6877

Abstract

Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers. Researchers use Theory of Planned Behavior as a basis to analyze the intention of the taxpayer in behaving to join the tax amnesty program. Behavioral intent is determined by three determinants of Attitude towards the behavior, subjective norms and perceived behavioral control. Researchers use the phenomenology approach because this method can reflect the direct experience of humans. Researchers will conduct semi-structured interviews to six individual taxpayers attending the tax amnesty program. Respondents in this study include two people taxpayers personally who work as an employee in the field of tax accounting, two people taxpayers personally UMKM, two person taxpayer person as an entrepreneur. Respondents follow this tax amnesty because of the influence of people around such as business partners, tax consultants and officers Tax Office. The results of this study, taxpayers did not report his property as a whole because government is not consistent with the program before the tax amnesty program. In addition, the number of individuals who use the gap and government funds for personal purposes make respondents are reluctant to pay taxes. Keywords: Tax Amnesty, Phenomenology, Theory of Planned Behavior
PENGARUH MANAJEMEN PENGETAHUAN, BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI Rofikotul Arfati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.5553

Abstract

This study aims to examine and analyze the influence of knowledge management and organizational culture on organizational performance. This study uses theory of Resources Based View. The study conducted by the Agency for Assessment and Application of Technology (BPPT), with 62 respondents on engineering positions. Data collected using questionnaire method that is by giving list question or questionnaire which submitted directly to respondent and also by email. Data analysis techniques in this study using Partial Least Square (PLS) with WarpPLS 3.0. The results showed that knowledge management and organizational culture have positive and significant influence on organizational performance. Keywords : Knowledge Management, Organization Culture, Performance Organization

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