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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 17 No 1 (2019)" : 5 Documents clear
FAKTOR-FAKTOR PENENTU AUDIT DELAY DI INDONESIA Handarudigdaya Jalanidhi Kuncaratrah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.9707

Abstract

This study aims to examine the determinants of audit delay in Indonesia, using Meta Analysis. Where Meta analysis is a standard statistical method that serves to synthesize results from individual studies that have "same" themes in order to provide a more significant answer (Cooper, 2010). The sample in this study using 35 study (articles, working papers, theses) obtained from google scholar from 2008-2018 obtained from google scholar, and selected by purposive sampling. Each selected scientific publication must have the same concept and definition, both dependent and independent variables. The results of empirical testing with Meta Analysis found that ROA, DER, DR, Auditor Opinion, Profit / Loss, and Age of Company is the determinant of audit delay. While Total Assets and Auditor Reputation is not a determinant factor audit delay. Keywords: Age of Company, Audit Delay, Auditor Reputation, Meta Analysis
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA APBDESA (STUDI KASUS DESA BULAK KECAMATAN BENDO KABUPATEN MAGETAN) Dizzy Asrinda Siswi Ramadhani; Nur Hisamuddin; Moch. Shulthoni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.10687

Abstract

The research was conducted to analyze financial ratios in order to assess the performance of village governments through village revenue and expenditure budgets for 2015, 2016, and 2017. The financial ratios used in the study were 5 namely independence ratio, harmony ratio, growth ratio, efficiency ratio, and effectiveness ratio. This research is quantitative descriptive. The research object is Bulak Village, Magetan Regency. The research was conducted using data from the village revenue and expenditure budget from 2015-2017. The results showed that the performance of the Bulak Village government from the aspect of independence and aspects of harmony was still very lacking. The growth rate of Desa Bulak is quite good, and the efficiency levels of 2015 and 2016 are inefficient, while 2017 is quite efficient, while the effectiveness of 2015, 2016 and 2017 is effective. Keywords: Expenditure Budget, Financial Ratio, Performance Measurement, Village Revenue (APBDes).
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Vera Marcelina; Samin Samin; Kornel Sitanggang
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.9804

Abstract

This research is using quantitative study aimed to see whether there are influence of dividend policy, leverage and profitability to firm value. The population used in this study is a manufacturer firm listed on the Indonesia Stock Exchange (BEI) in the period 2014-2017. By using purposive sampling method, it is obtained as many as 53 firm as the study sample. The method of analysis used in this study is multiple linier regression with a significant level of 0.05 (5%). In this research also include the classical assumption that normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of these test indicate that (1) there is significant influence of dividend policy to firm value. (2) there is significant influence of leverage to firm value and (3) there is no significant influence of profitability to firm value. Keywords : dividend policy, leverage, profitability, firm value.
PENERAPAN AKUNTANSI NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID AL-BAITUL AMIEN DI JEMBER) Desy Rustiyanti Rahayu; Moh. Halim; Gardina Aulin Nuha
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.11195

Abstract

This study aims to find out how financial management in mosques and see how the method of recording is related to the standards issued by the Indonesian Accounting Association (IAI) in financial reporting for non-profit organizations namely PSAK 45 at Al-Baitul Amien mosque in Jember. The author in conducting this research uses qualitative methods. Data collected by using interviews and documents by looking directly at the financial statements that have been presented by the mosque management. Interviews at the Al-Baitul Amien Mosque in Jember were conducted with the treasurer, financial staff and takmir of the mosque. The results of this study indicate that mosque administrators have managed finances openly as a form of accountability or financial accountability of the mosque by recording cash receipts and disbursements. Financial management is well recorded even though it is still simple. Regarding PSAK 45, mosque administrators have not recorded according to PSAK 45 because these standards are recognized as having never been heard and introduced to mosque administrators. Keywords: Mosque, PSAK No. 45, and SAK
PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Amir Hidayatulloh; Sartini Sartini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.9747

Abstract

The objective of this study was to determine whether there is effect of religiosity and love of money on the ethical perceptions of students. The population this study is accounting students. The sampling technique uses purposive sampling, with criteria of accounting students sitting in sixth, seventh, eighth, and soon semester. This is because sixth, seventh, eight, and so on semester students who are close to the world of work. The sample of this study amounted to 230 students. This study uses survey techniques in data collection. This study uses SPSS analysis tools. This study obtained results that religiosity and love of money have no effect on student’s ethical perceptions. Keywords: Love of Money, Religiosity, Student’s Ethical Perceptions

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