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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 197 Documents
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PENGARUH COMPUTER ANXIETYTERHADAP KEAHLIAN KARYAWAN DALAM MENGGUNAKAN KOMPUTER Effendy, Arlin; Restuti­, Mi Mitha Dwi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Computer application technology is used by the company to supported the company’s daily operation, to got efficiency and effectiveness on the operation, and to got profit in long term. For some people, they had an anxiety with the growth of the computer’s technology. The purpose of this study was to find the empirical evidence, whether computer anxiety had an effect on computer proficiency or not. Computer anxiety is tendency of someone when she/he got a problem, anxious or afraid in using computer technology. This study used Computer Anxiety Rating Scale (CARS) wich developed by Heissen et. al and Computer Self-Efficacy Scale (CSE)that developed by Murphy et. al. The data findings indicated that computer anxiety had negatif correlation with computer proficiency. It meant that if the employee had computer anxiety, his/her computer proficiency is indicated as low. This finding was consistent with the similar research conducted by Sudaryono and Astuti (2005). Keywords: computer anxiety, computer proficiency
PENGARUH PEMBIAYAAN DAN KAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI LABA SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA Roziq, Ahmad; N MS, Ibnu Aburizal
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
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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 Wahyuni, Nining Ika
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
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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 Indonesias 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 Nusbantoro, Ariwan Joko
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
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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 Arif, Alfi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
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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 Dimyati, Mohamad
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
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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 Kurrohman, Taufik
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
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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; Ika S, Ardiani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
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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
PENGARUH TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT Lucyanda, Jurica; Anggriawan, Ditya
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
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This study aims to examine the effect of the over price d stock prices, the companys financial performance and liquidity of stock trading on the companys decision to doa stock split and its impact on corporate value. In this study the level of over price dstock prices measured by the Price Earnings Ratio and Price to Book Value,the companys financial performance is measured by Return on Assets and Earnings Per Share,liquidity of stock trading volume is measured by the Trading Activity and firm value will be measured by the earnings and Tobins q. Analysis tools will be used in this study are the logistic regression and two independent sample t-test. This study used a sample a mounted to 31 go public companies that do the stock-split and 31 go public companies who do not do stock splits during the period 2003-2009. Based on the results of testing, found that the level of over price dstock prices as measured by the ratio of Price to Book Value affect the companys decision to do stock splits and stock trading liquidity which measured by Trading Volume Activity also affects the companys decision to doa stock split. But this study failed to show any differences between the values of the companies that do the stock-split with the companies that do not do stock splits. Key words: price earnings ratio, price to book value,earnings per share,return on assets, trading volume activity, earnings, tobinsq
ANALISIS PERBANDINGAN PENILAIAN KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA Ekaningsih, Lely Ana Ferawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
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Tujuan penelitian ini adalah 1) untuk menguji perbandingan dan perbedaan EVA, MVA dan Rasio-rasio Profitabilitas dalam penilaianKinerja keuangan Perusahaan antara Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesiadan 2) menganalisis penilaian kinerja keuangan perusahaan yang paling baik antarakelompok Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesia.Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 125perusahaan manufaktur dan 80 perusahaan non manufakturyang listed di BEI dengan periode penelitian 2006-2008. Penelitian ini menggunakan Multiple Analysis Of Variance/MANOVA untuk menghitung pengujian signifikansi perbedaan rata-rata secara bersamaan antara kelompok perusahaan manufaktur dan non manufaktur untuk dua atau lebih variabel tergantung.Hasil pengujian MANOVA menunjukkan bahwa dari variabel yang diteliti menunjukkan bahwa ada perbedaan antara variabel OPM, ROA, dan ROS antara perusahaan manufaktur dan non manufaktur. Sedangkan variabel EVA, MVA, ROE, dan EPS secara univariat variabel tidak signifikan dan tidakberbeda antara perusahaan manufaktur dan non manufaktur. Dari hasil perhitungan Statistik Deskriptif menunjukkan bahwapenilaian kinerja keuangan perusahaan yang paling baik antara kelompok perusahaan manufaktur dan non manufaktur di BEI untuk variabel EVA, MVA, OPM, ROA, ROS terdapat pada perusahaan non manufaktur. Sedangkan variabel EPS yang paling baik adalah terdapat pada perusahaan manufaktur. Kata Kunci: EconomicValue Added, Market Value Added, Rasio Profitabilitas, Operating Profit Margin, Return On Asset, Return On Equity, Earning Per Share, Return On Sales

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