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Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 350 Documents
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Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk Firdaus, Dahlia; Sayogo, Djoko Sigit; Latifah, Sri Wahjuni
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management). Research proves that Nganjuk Regency’s Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency’s financial statements still apply Enclosure II of PP 71/2010 that is cash toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015.
Pentingnya Perbandingan Nilai-Nilai Spesifik antara Mahasiswa Akuntansi dan Teknik Sipil Sri Suryaningsum; Sucahyo Heriningsih; Ketut Aryani
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research analyzed, appeals and differentiaves the specific values between accounting students and civil engineering students from some universities in Jogjakarta. Specific values is value which differentiaves student behavior specifically where specific values contens about individuality value, social value, theoretical values, and esthetic value. The data is used a questioner from Rokeach’s model and Schwartz’s model. Measurement is conducted with Likert Scale. The analysis instrument uses t-test. The result of analysis show that there differentiation the specific value between accounting students and engineering students where the differentiation is in the esthetic value.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi Irfan, Muh.; Santoso, Budi; Effendi, Lukman
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0052.158-175

Abstract

This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment. Inconsistencies in previous studies on the effect of budget participation toward budgetary slack was become motivation in this study. Data were collected using a questionnaire distributed to the Local Government’s Unit/SKPD Structural Officials of consisting of Echelon II, III and IV at the Regional Government of  Dompu Regency. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 100 distributed questionnaires, all questionnaires were returned. The analysis method employs variant-based SEM using SmartPLS Version 2.0 M3. The research instrument has passed the test of validity and reliability. The results showed that budget participation has an influence on budgetary slack. This research may prove interaction with information asymmetry budget participation, budget emphasis has a significant negative effect, while the organizational commitment significantly influence budgetary slack. The implications of this study that the interaction of budget participation on information asymmetry and budget emphasis can reduce budgetary slack, otherwise committed organizations can improve budgetary slack.
Peran Faktor-Faktor Keuangan Dan Pertumbuhan Ekonomi terhadap Penerimaan Pendapatan Asli Daerah Pratolo, Suryo; Yudha, Binang Sukma
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective of the study is to empirically examine the role of finacial factors ad economic growth to acceptance of regional own revenue. The samples of study are direct revenue, economic growth, and acceptance of regional own revenue in 2007–2009 at 391 municipal. The empirical results show that the employee expenditure has negative and significant directly effect to economic growth. While good and service expenditure has positive and significan on directly effect to economic growth. Capital expenditure has positive and not significan on directly effect to economic growth. While the employee expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Good and service expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Capital expenditure has positive and not significan on indirectly effect to acceptance of regional own revenue by means of economic growth. While directly effect of the economic growth to acceptance of regional own revenue are positve and not significant.
Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Nilai Perusahaan: Efek Intervening Kinerja Perusahaan Aida, Rahma Nurul; Rahmawati, Evi
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2015.0035.96-109

Abstract

The aim of the research is to analyze and to get the empirical prove on the intellectual capital influence which is measured with VAIC and intellectual capital disclosure using Singh and Zahn index (2008) to the company value (EPS) with the company performance (ROE) as intervening variable. The sample of this research is the registered company of Indonesian Stock Market (2011-2013). The first and the second hypotheses were rejected. These may be caused of there was no basic standard to measure the intellectual capital value in Indonesia. The third hypothesis is accepted. The result of the research show that intellectual capital has positive effects to the company values indirectly through company performance as intervening variable. The fourth hypothesis successfully approved that intellectual capital disclosure has positive impact to the company performance. The fifth hypothesis was rejected. It may be caused by the intellectual capital which has not reflected the company value as it is non-salaried. The last hypothesis successfully proved that intellectual capital disclosure affects the company value through the company performance as intervening variable.
Peranan Informasi Kos dalam Keputusan Manajemen dan Perubahan Lingkungan Manufaktur di Indonesia Yunianto, Andan
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

In theory, the use of management information for business decision boarding. Management decisions include decisions on new product launches, product selling prices, make or buy a product, and product retirement. in this regard, this study aims to determine the extent to which management uses boarding information products in support of its decision. Information about boarding role in decision-making are important information in the development of appropriate methods to calculate kos product. The method can be used is the conventional method and the method of Activity-Based Costing (ABC). The use of a calculation method kos product is inseparable from the corporate environment. Therefore, the second and third goals of this study was to determine the extent to which the changes occurred in the Indonesian manufacturing environment and the calculation method boarding what products are in accordance with the conditions of the manufacturing environment. This study uses primary data collected through questionnaires in early 1999. The questionnaire was sent to the finance manager of a manufacturing company that is contained in the book Top Companies Big Groups in Indonesia 6th edition 1996-1997 published by PT Kompass. Of the amount of existing manufacturing companies taken at random sample of 250 companies as respondents and only 60 can be used as a sample for further processing as a basis for analysis. Data analysis is done by comparing visually without statistical test through to the number of respondents were grouped into three categories of answers.
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak Afrizal Tahar; Arnain Kartika Rachman
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to analyze the Influence of Internal Factors and External Factors on Taxpayer Compliance. Internal factors such as religious understanding and awareness, while external factors that corruption committed by unscrupulous tax, public services, and advertising. Objects in this study is Jebres Surakarta and research subject is an individual taxpayer. This study has a sample of 57 respondents to the taking of convenience. The analytical tool used SPSS 19.0. Based on the analysis conducted, the results showed that influence awareness of tax compliance and the other factors such as; corruption committed by unscrupulous tax, religious understanding, public services, and advertising does not affect tax compliance.
Factors Affecting Financial Condition of Local Government in Indonesia Ritonga, Irwan Taufik; Clark, Colin; Wickremasinghe, Guneratne
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2002114

Abstract

This study empirically examines factors affecting the financial conditions of local governments (LGs) in Indonesia. This study utilizes a quantitative approach to achieve the research objective. The theory used to achieve the objective is the theory of demand and supply. To test the hypothesis, this study employs multiple regression analysis. The results show that four of seven factors identified in previous literature (namely, financial efficiency, cost of services and goods, population, and revenue-base) significantly influence the financial conditions of LGs, whereas the remaining three factors (namely population density, age profile of the community, and wealth of community) do not. Based on the law of supply, technology is known as one factor that influences the number of products and services produced by an organization. This study does not examine the impact of this variable on financial conditions of LGs because there was no data available about the level of technology utilization in LGs in Indonesia when this study was undertaken. These findings have implications for central government, LG executives and legislators in Indonesia in formulating policies pertaining to the financial conditions of LGs, for example, policy for decentralization funds. Such policies can enable quality decision-making to improve their financial conditions.
Public Accounting and Business Accounting: Two Different Upstream Irwan Taufiq Ritonga
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2103156

Abstract

Research aims: This article is a persuasive essay, written with motivation to change readers' perceptions of accounting for public organizations, especially government organizations. This article aims to provide arguments following detailed explanations that accounting of public organization and accounting of business organization stand on two different accounting-world.Design/Methodology/Approach: This article is a persuasive essay.Research findings: The differences between the two have started since the beginning of the formation of each organization, namely differences in motives and backgrounds of the formation of the organization, goals of the organization's establishment and how to achieve organizational goals, as well as the source and nature of organizational funding.Theoretical contribution/ Originality: These differences in the upstream give consequences differences in downstream, which are significant dissimilarities between the two accounting worlds on planning and budgeting aspects, financial reporting systems (financial accounting), managerial accounting, and auditing.Practitioner/Policy implication: This significant difference in accounting education implies that the curriculum of accounting education must be reconsidered by separating the public accounting curriculum and the business accounting curriculum.
Pengaruh Krisis Moneter Terhadap Kinerja Perusahaan Publik di Bursa Efek Jakarta Rofikoh, Ifah
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research on the topic of the influence of economic and monetary crisis has been much written. This study also takes the topic of the crisis, but in this study to analyze the effect of the financial crisis on the performance of public companies in Indonesia that have been grouped into four industrial sectors in accordance with the Indonesian Capital Market Directory. In this study the ratio used is the ratio of liquidity, solvency (leverage), and profitability. While the selected samples are companies that do go public listing of the 1995, 1996, 1997 and 1998 with the assets at a medium level. Data from 1995 and 1996 represent the data prior to the crisis, while the 1997 data and 1998 data represents the time of the crisis. Parametric statistical analysis tool used is the T-test and Multivariate Analysis of Variance (MANOVA). The results showed that the average financial performance good liquidity, solvency, and profitability of public companies on the JSE has decreased during the financial crisis compared to the period before the crisis, and there was no significant difference mean financial ratio between the companies for each industry group.

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