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Journal of Accounting and Investment

ai
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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 10 Documents

Search results for , issue "Vol 17, No 2: July 2016" : 10 Documents clear

Peran Pembiayaan Baitul Maal Wat Tamwil Terhadap Perkembangan Usaha dan Peningkatan Kesejahteraan Anggotanya dari Sektor Mikro Pedagang Pasar Tradisional Prastiawati, Fitriani; Darma, Emile Satia
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.2016.0055.197-208

The growth and development of economic in Indonesia are not only from big cimpanies or multinationa, but the small business, micro business, and middle business have main problems in financial. To solve the problems, Baitul Maal Wat Tamwil (BMT) comes to give the finance to the micro businessmen easily. The aim of this research was to khow the role of finance given by Baitul Maal Wat Tamwil towards the perception of business development and the welfare improving for the members of BMT from micro sector. The samples of the researches were 119 of the members of BMT finance whose jobs were sellers in traditional market in Bantul Regency. The data used for the research were primary data by distributing questionnaires. The data analysis employs Structural Equation Modelling (SEM). The results reveal that the BMTâ€™s finance does not has significant influence towards the perception of business development and the welfare improving. However, the business growth has significant influence towards the perception of the wefare improving of the members.

Editorial JAI Edisi Juli 2016 Harjanti Widiastuti
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi Ilham Maulana Saud
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine the influence of attitude and perceived behavior control empirically toward the whistleblowing intention of the internal-external with the perceived organizational support as the moderating variables. This study using survey method with 127 respondents of the permanent staffs of Universitas Muhammadiyah Yogyakarta (UMY) and employs hierarchical regression analysis. The results reveal the attitude has significant influence toward internal whistleblowing intention and the perceived of organizational supporting has significant influence as moderating variable which strengthen the influence of the perceived behavior control toward the internal-external whistleblowing intention.

Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya Arestanti, Martana Arrazaqu; Herawati, Nurul; Rahmawati, Emi
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants as the study samples in Tax Consultant Office in Surabaya. The method of data analysis using regression analysis. This study reveals perception of the importance of ethical and social responsibility have positive influence toward ethical decision making by tax consultant, machiavellianism have negative influence toward ethical decision making by tax consultant and ethical reasoning have positive imfluence toward ethical decision making. The implication of this study is a person who has a high perception of the importance of ethical and responsibility supporting that person to conduct ethical decision making. The General Director of Taxation or the official which is delegated in issuing tax practical license needed to conduct a machiavellianism trait test from tax consultant itself. Besides, it also takes to be ensured that the tax consultant who have had the licence is an individual who has a high moral maturity (post conventional stage), so that the possibilities will be less to approve the non-ethical act and more independent in decision making which is related to ethical dilemma.

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

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 Governmentâ€™s Unit/SKPD Structural Officials of consisting of Echelon II, III and IV at the Regional Government ofÂ 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.

Konsep Pendidikan Karakter Keagamaan Untuk Calon Akuntan: Studi Kasus di Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta Juanda Juanda; Hafiez Sofyani
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This paper describes the concept of religious character education organize for students in Accounting (prospective accountant) at the Universitas Muhammadiyah Yogyakarta (UMY). The program is named Pendampingan Agama Islam (PAI). This paper explain the weaknesses and suggest improvements to the concept of PAI which has been run previously in UMY. This paper also presents various aspects of religious character education in Islamic perspective, such as: the design stage of activities, material formulation and execution model of the program. This paper is expected contributing in the formulation of the concept of education that is based on Islamic values, typically in the university environment, and as a reference literature for the development of educational studies of religious character, especially to the prospective accountant.

Pengaruh Desentralisasi Fiskal dan Kinerja Terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah di Indonesia: Efek Moderasi dari Kinerja Kurniatul Mudhofar; Afrizal Tahar
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to examine the effect of fiscal decentralization which is proxied by independence of local government, dependence on the central government, effectiveness of regional revenue realization, and performance toward local government financial reporting accountability. The sample using 698 district/city are listed in the Dirjen Perimbangan Keuangan Pusat dan Daerah Kementrian Dalam Negeri. The analysis technique used for Hypotheses testing is ordinal logistic regression. The results reveal independence of local government and performance influence degree of local government financial reporting accountability. Two variables i.e. dependence on the central government and effectiveness do not influence local government financial reporting accountability. While the performance as the moderating variable only influence on the relationship between dependence on the central government and local government financial reporting accountability and has no influence on the relation between region's autonomy relation and local government financial reporting accountability.

Pendekatan Hot-Fit Framework dalam Generalized Structural Component Analysis pada Sistem Informasi Manajemen Barang Milik Daerah: Sebuah Pengujian Efek Resiprokal Erimalata, Shofana
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examines the determinant of the information quality of fixed assets on the accrual-based balance sheet using HOT-Fit Framework approach with Generalized Structural Component Analysis (GeSCA) method. The study using questionnaire with 90 respondents who represented all the local government agencies of Mataram City Government. Data anaylisis employs structural equation model (SEM). The study revelas there is a reciprocal relation between organizational controling and the information quality of fixed assets. The study also indicates that the software quality of Sistem Informasi Manajemen Barang Milik Daerah/Management Information System for Local Governmentâ€™s Goods (SIMDA BMD) affecting the user satisfaction and organizational controling. The implications of these results can be used as consideration in adjusting the Mataram City Government accounting policy regarding fixed assets administration in order to produce quality information on fixed assets for the local government accrual-based balance sheet. Then, users of information system are needs to trained in order to increase competence to conduct the administration of fixed assets accrual based, so it can contribute to improve the quality of fixed asset information presented on the accrual based balance sheet.

Mengungkap Fenomena Potongan Angsuran Murabahah di Perbankan Syariah Yudhy Muhtar Latuconsina
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to unveil te phenomenon of Murabahah's discounting payment in shariah banking. This study using interpretive perspective with transcendental phenomenology as a method. The results show that Murabahah's discounting payment is the appeal of Islamic banking to attract prospective customers murabaha financing. In addition, the major determinant factor of the advantages of being given Murabahah's discounting payment. Because of these factors, the Islamic banking policy set Murabahah's discounting payment is only given to to the customers that will end their payment earlier and it helped to get profit realization of shariah banking. In order to minimize the "loss" of the margin (as a profit of Murabahah's), shariah banking using annuity method in the scheme of Murabahah's payment.

The Effect of Financial and Non-Financial Variables to Firm Performance: Comparison Between Indonesia and Thailand Hasni Yusrianti; Tien Norma Habsari; Suthawan Prukumpai
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research is to test the effect of financial and non-financial variables to firm performances between Indonesia and Thailand. The observation data used in this study is manufacturing companies from several sectors. Secondary data was used, collected from Indonesia Stock Exchange and Stock Exchange of Thailand during 2011 - 2013. By combining 3 years research, there are 55 Indonesian companies and 50 Thailand companies that meet predetermined criteria. Multiple Regression was used to analyze. This study uses Return on Equity, Earnings per Share, Market Value Added as financial variables and Earnings Quality, Institutional Ownership, Independent Commissioner, Audit Committee, Corporate Social Responsibility as non-financial variables. Test results show that both financial and non-financial variables can effect to firm performance.

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