cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. jember,
Jawa timur
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 16 No 1 (2018)" : 5 Documents clear
DESAIN SISTEM INFORMASI KEUANGAN PENDAPATAN UANG SEKOLAH PADA PERHIMPUNAN PENDIDIKAN (PERHIMPUNAN ABC) Henry Novirga Tandyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.6893

Abstract

Nonprofit organizations in the field of service generally focus on the services they provide. This resulted in a lack of attention to the company's internal controls, one of which is the financial field. This study aims to design standard operating procedures of school tuition income on educational foundations using the model of financial information systems. This research uses qualitative method with exploratory case study approach. In addition, researchers also participated directly in this research as a consultant. The results of this study indicate that workmanship in the field of finance has a problem related to the reliability of information displayed both in the form of financial statements and management reports. The absence of Standard Operating Procedure is a major cause of this problem. Standard Operating Procedures can be a problem solver in tracking any problems that result in the lack of financial reports and management reports on the Education Foundation. Keywords: Financial Information System, Non-profit Organization, Revenue, Internal Control, Standard Operating Procedure.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Movie Rahmatika Suryani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.6872

Abstract

The main objective is to establish board independent, audit committees, institutional ownership, and management ownership as part of a good corporate governance on earnings managemement and earnings management on return on assets and return on equity at manufacturing companies which listed in Indonesia Stock Exchange (IDX) from 2011 to 2013. The method of selecting sample research using census sampling method. Acquired 206 manufacturing companies. Data analysis used multiple regression analysis and simple regression analysis using SPSS version 18. The results show that board independent and audit committees are not proven to earnings management while institutional ownership and management ownership have significant positive effect to earnings management. Furthermore earnings management practices undertaken by the company proved to improve the financial performance of the company. Keywords: good corporate governance, earning management, financialperformance
ANALISIS PENGARUH IMPLEMENTASI ERP TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN Sri Ayu Pracita; Noorlaily Soewarno; Isnalita Isnalita
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.7013

Abstract

This study aims to test empirically the effect of ERP implementation on profitability and corporate value. This analysis uses independent variable that is profitability and company value, and the dependent variable is ERP implementation. The sample used in this research is a manufacturing company listed on Indonesia Stock Exchange which has implemented ERP. Data collection is done by looking at the financial statements and annual report of manufacturing companies from 2010 to 2016. Research method using multiple regression method with panel data. The results of this study prove that the implementation of ERP has a significant positive effect on profitability by using Net Profit Margin, and ERP implementation also significantly influence the value of the company by using the value of the stock market. The conclusion of this research is that companies that have implemented ERP can have better performance than before implementing ERP. Keywords: ERP Implementation, Profitability, Corporate Value
INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR Ari Susanti; Mohamad Suyunus
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.8306

Abstract

This research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, effectiveness and efficiency of budget management. Institutionalization process according to Burns and Scapens (2000) institutional theory takes place through four stages: encoding, enacting, reproduction and institutionalisation. This research aimsto understand the process of institutionalization of performance-based budgeting in Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur. The method used in this research is qualitative method with exploratory case study approach and data collection was done through interview, observation and documentation.The results showed that the institutional position of Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur was in the reproduction stage. This is because the organization still using the old routine and habit although there have been a legal regulation in the form of guidelines issued since 2006. These conditions that causing some problems in the institutionalization of performance-based budgeting process has not run optimally. Keywords: Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur,Institutional Theory, Performance-based Budgeting
ANALISIS PENGARUH PENGUNGKAPAN, TRANSAKSI DAN SALDO PIHAK BERELASI TERHADAP HARGA SAHAM SEKTOR KEUANGAN DI BEI Dwi Septilestari; Bunga Maharani; Aisa Tri Agustini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.8308

Abstract

Statement of Financial Accounting Standards No. 7 describes the disclosure related party which is considered by the investor for being able to show how much the transaction is and which side the company has a related relationship. The purpose of this study is to examine the effect of disclosure, transactions and balances of related parties to the increase of stock price. The data in this research used secondary data obtained from the official website of the Indonesia Stock Exchange listed in 2014-2016 and included in the financial sector companies. The sampling technique used purposive sampling method. The method used in this research through multiple linear regression analysis method, by doing classical assumption test and hypothesis testing so that later get the result of research conclusion. This study performs simultaneous testing between independent variables to the dependent variable. The result of the research shows that: (1) The disclosure of related parties is not proven able to raise the stock price of financial sector companies in 2014-2016 period, (2) Disclosure of related party transactions and balances is not proven able to raise the stock price of financial sector companies in 2014-2016 period. Keywords: Stock Price, Related Party Disclosure, Transaction Disclosure and Balance, PSAK 07

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 21 No 1 (2023) Vol 20 No 2 (2022) Vol 20 No 1 (2022) Vol 19 No 2 (2021) Vol 19 No 1 (2021) Vol 18 No 2 (2020) Vol 18 No 1 (2020) Vol 17 No 2 (2019) Vol 17 No 1 (2019) Vol 16 No 2 (2018) Vol 16 No 1 (2018) Vol 15 No 2 (2017) Vol 15 No 1 (2017) Vol 14 No 1 (2016) Vol 13, No 2 (2015) Vol 13 No 2 (2015) Vol 12, No 2 (2014) Vol 12 No 2 (2014) Vol 11 No 2 (2013) Vol 11, No 2 (2013) Vol 11, No 1 (2013) Vol 11 No 1 (2013) Vol 10, No 2 (2012) Vol 10 No 2 (2012) Vol 10, No 1 (2012) Vol 10 No 1 (2012) Vol 9, No 2 (2011) Vol 9 No 2 (2011) Vol 9, No 1 (2011) Vol 9 No 1 (2011) Vol 8 No 2 (2010) Vol 8, No 2 (2010) Vol 8 No 1 (2010) Vol 8, No 1 (2010) More Issue