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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 9 No 1 (2011)" : 7 Documents clear
PENGARUH PEMBIAYAAN DAN KAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI LABA SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA Ahmad Roziq; Ibnu Aburizal N MS
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1229

Abstract

Corporate social responsibility is neccessity to every corporate. Islamic banking is requirement every shariah bank to doing social services in human resource development and contribution donation with care and maintenance environment. The basic of shariah bank can be exist in UU.No.21 Tahun 2008 Pasal 4. The kind of this research is explanatory research. This research have four variable, that is financing (X1), cash (X2), profit (Y1) and corporate social responsibility (Y2). The populations in this research is an shariah bank listed in Bank of Indonesia until year of 2010. That hipotesys examination have path analyzis with Partial Least Square. The yield research can know that endogen variable have a significant influences to exsogen variable. Authentification this research with values of t-value is more bigger than t-tabel. The details is financing (X1) to profit (Y1) with value of 5,136>1,734 ; cash (X2) to profit (Y1) with value of 2,237>1,734; financing (X1) to corporate social responsibility (Y2) with value of 3,031>1,734 ; profit (Y1) to corporate social responsibility (Y2)with value of 4,053>1,734 and cash (X2) to corporate social responsibility (Y2) with value of 3,052>1,734. Value of R-square is 0,758 in first equation and 0,626 in second equation. Keyword : financing, cash, profit, corporate social responsibility, shariah bank,
DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA Nining Ika Wahyuni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1230

Abstract

This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace. The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet. The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market. Keyword: accounting education, IFRS
ANALISIS RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTED DI BURSA EFEK INDONESIA Ariwan Joko Nusbantoro
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1231

Abstract

This research aims to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to 2008, containing a sample of 15 companies. A purposive sampling method was employed generating a total of 63 observations. Multiple Linear Regression Analysis is used to test hypotheses. The Results show that Current Ratio, Inventory Turnover, and Total Assets Turnover are significantly influenced Return on Equity leading to accept the proposed hypotheses. Debt to Equity Ratio has negative and significant influence on return on equity but it was in opposite direction. Keywords: Current Ratio or Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets Turnover, and Return on Equity.
QUALITY ASSURANCE DENGAN METODEQUALITY FUNCTION DEPLOYMENT: KONSEP IMPLEMENTASI PADA INSTITUSI PERGURUAN TINGGI Alfi Arif
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1232

Abstract

This article intent to explore the Quality Function Deployment (QFD) methodology in order to construct quality assurance for the educational institutions..QFD is management tool that provides a visual connective process to help teams focus on the needs of the customers throughout the total development cycle of a product or process. It provides the means for translating customer needs into appropriate technical requirements for each stage of a product/process-development life-cycle. It helps to develop more customer-oriented, higher-quality products, both goods and services. Key words: Quality, Functions, Assurance, Deployment
POSITIONING TELEPON SELULER GSM SISTEM PRABAYAR DI KALANGAN MAHASISWA KOTA JEMBER Mohamad Dimyati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1233

Abstract

Penelitian ini bertujuan untuk menganalisis positioning operator telepon seluler GSM sistem prabayar berdasarkan persepsi mahasiswa di kota Banyuwangi terhadap kemiripan atribut determinan yang terdiri dari produk, harga, promosi, lokasi, proses, orang, dan bukti fisik masing-masing operator telepon seluler. Sampel penelitian sebanyak 60 responden diabil dengan metode purposive sampling. Metode analisis data menggunakan analisis MDS untuk mengetahui keandalan dan kesahihan, sertapositioning operator telepon seluler GSM sistem prabayar (Telkomsel, Indosat, XL, 3, dan AXIS). Hasil analaisis menunjukkan bahwa operator telepon seluler GSM sistem prabayar merek AXIS merupakan pesaing terdekat atau pesaing langsung dari merek Telkomsel terutama menyangkut atribut: promosi, lokasi, dan proses. Operator XL dan Three tidak mempunyai pesaing langsung karena memiliki perbedaan yang jelas/unik. Operator Indosat tidak memiliki positioning yang kuat/jelas, karena tidak mempunyai banyak kemiripan dan juga tidak mempunyai banyak perbedaan dengan operator lain di benak mahasiswa. Kata Kunci : positioning, persepsi mahasiswa, atribut determinan.
TELAAH KRITIS ATAS LAPORAN KEUANGAN KOTA MADIUN Taufik Kurrohman
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1234

Abstract

This research analysis the Madiun City’s financial reporting 2009. The author evaluate the development financial ability in Madiun City. The research object of this study is Madiun City’s Financial Report. The analysis development financial ability region is measured by budget and realize ratio. Finally, the result show that the realization of indirect expenditure in Madiun City is to low, the effects is some of people needed can’t be fullfil by local government. Keywords: financial reporting, budgeting, realization.
PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Widyawati Widyawati; Ardiani Ika S
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 1 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i1.1235

Abstract

Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000

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