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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 442 Documents

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Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple Heri Widodo; Nur Ravita Hanun; Retno Wulandari
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Candi Pari, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint.Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Candi Pari, namely the Balai Pelestarian Cagar Budaya, Jawa Timur (BPCB), second, the researcher checked documents of the Heritage Assets Candi Pari, how it’s recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion.Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Candi Pari is recorded as a plant asset, and Candi Pari is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value.Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Candi PariPractitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process.Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.

Pengaruh Risiko Litigasi dan Tingkat Kesulitan Keuangan Perusahaan terhadap Hubungan antara Konflik Kepentingan dan Konservatisme Akuntansi Erni Suryandari; Rangga Eka Priyanto
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.698 KB)

The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of litigation risk on the positive relation between conflict of interest and accounting conservatism, and the effect of company’s financial distress on the positive relation between conflict of interest and accounting conservatism.The sample of this research was extracted with purposive sampling method. The populations of this research are all of the manufacturing company, which are listed at Indonesian Capital Market Directory (ICMD). The 125 corporate financial statements were analyzed as a sample. The technique for examining hypothesis is simple regression analysis to examining the first hypothesis and Moderated Regression Analysis (MRA) to examining the second dan the third hypothesis by using SPSS 17.00 program.The results of the research show that: firstly, conflict of interest has a signification positive effect on accounting conservatism. Secondly, litigation risk has a significant positive effect on the positive relation between conflict of interest and accounting conservatism. And the third, company’s financial distress have a significant positive effect on the positive relation between conflict of interest and accounting conservatism.

Pengaruh Volatilitas Laba, Perataan Laba dan Corporate Governance terhadap Kualitas Laba Bank Syariah dan Konvensional Rahma Wijayanti; Vera Diyanty
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study examines earnings quality and the effects of Corporate Governance (CG) towards earnings quality in Islamic and Conventional Banks. Earnings quality in this study analyzed by investigating earnings volatility that affect the predictability of earnings and by detecting income smoothing using loan loss provision. Bank’s earnings volatility predicted to increase because the financial instruments are reported using fair value method after PSAK 50/55 revision. Previous studies report that bank’s manager use their accrual discretion to manage earnings volatility by smooth their income. Using samples of Islamic and conventional banks from period 2007-2014 and pooled least square method, this study finds that earnings volatility only significant in conventional banks’s acccrual discretion. Earnings volatility has no effect on Islamic banks’s accrual discretion. However, the income smoothing is significant in Islamic and conventional banks. CG mechanism which is measured using self-assessment scores proven to weaken the income smoothing on both banks. This study also finds that difference in CG self-assessment mean value score is significant on both banks.

Does the High or Low of Corporate Social Responsibility Disclosure Affect Tax Avoidance? Firda Ayu Amalia; Eny Suprapti
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This research aimed to empirically prove the difference of the extent of Corporate Social Responsibility (CSR) disclosure towards tax avoidance.Design/Methodology/Approach: 38 companies listed in Indonesia Stock Exchange (IDX) in 2017 were selected through purposive sampling. The analysis methods used were the independent t-test and the SPSS version 24.Research findings: The results showed that there was no difference between the companies with high CSR disclosures and those with the low ones towards tax avoidance. This indicates that despite the high and low disclosures, the companies’ CSR disclosures generate the same impact towards tax avoidance.Theoretical contribution/ Originality: This research has a novelty in the form of a comparison of CSR disclosures by companies and their impact on tax avoidance.Practitioner/Policy implication: Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that CSR disclosure is used by companies to gain legitimacy from the public, especially investors. CSR disclosure is not for window dressing to avoid tax.Research limitation/Implication: The limitation in this study is the number of samples is less representative in representing the population. This is due to the small number of companies listed on the IDX in reporting and disclosing CSR in the sustainability report.

Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah Husna Alia; Rizal Yaya
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It shows that there is need for Moslem business organisation to have a different accounting that can direct Muslims towards success not only in the world but also in the Hereafter. This study tries to elaborate the perception of credit analysts in Islamic banking and those in conventional banking in Yogyakarta on such concepts be implemented by a Muslim business organization. There are four hypotheses being tested. The tests show that there is no significant different perception between the two groups of samples on the characteristics of Islamic business organization, the users of Islamic accounting information, the characteristics of Islamic accounting and the appropriateness of conventional accounting for Muslim business organisation. Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic accounting issues rather than those in conventional accounting.

Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap Dewi Pudji Rahayu
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16) has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some advantages in the aspects of costs reduction in preparing financial statements. This research was based on literature review of several studies. The objectives of this research are to explore general difference among IFRS, PSAK, and tax regulatory particularly on Property, Plant and Equipment using cost methode (depreciation) and revaluation simulations, and Indonesia readiness to fully adopt IFRS in ASEAN region. The result of this research showed that using cost method and revaluation for simulation had no significant difference toward tax expense paid by tax payers due to this difference would be eliminated by deffered tax for next month. Indonesia should revise tax regulatory and adopt IFRS in it because this can make internasional investors analize Financial Report easily.

Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities Afrizal Tahar; Listya Maharani Rizkia; Eko Hariyanto
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study investigates how tax treatment should be done for a celebrity of Instagram (Celebgram) income obtained from endorsement activities on social media. In detail, this study aims to find out how income from endorsement can be used as taxable income as well as to discover how a possible collection strategy can be executed. In addition, this study explores the perceptions of celebgrams regarding the application of tax to their endorsement income. Semi-structured interview was employed to obtain the data. Informants of the current study are tax official, tax consultants, tax academics, information technology experts, and five celebgrams. The results of this study reveal that celebgram income from endorsement can be taxable in the categories of income tax and value-added tax. The majority of the celebgrams agree if their income from endorsement would be taxed on as far as the level of fair and clear treatment. Furthermore, endorsement tax collection needs a special unit and support by a capable employee and adequate information technology.

Indikasi Manajemen Laba (Earnings Management) dan Hubungannya dengan Kinerja Operasi Disekitar Initial Public Offering (Ipo) pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Sri Anik
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.11 KB)

The objective of this study is to found empirical about manufacture companies which the listed in Jakarta Stock Exchange performed the earnings management surrounding Initial Public Offering and association between Initial Public offering. The research variables which are examined in this study: earnings management with indicator Discretionary Acrual (DA) and operating performance with indicator Return on Asset (ROA). The test result shows from 32 manufacture companies performed IPO during 1995-2000, in fact 26 companies were detected commited earnings management, and only 6 companies which were being able to be detected performed earnings management. And the different test result shows that operating performance before IPO and operating performance after IPO relative same, although mean operating performance before IPO bigger from mean operating performance after IPO. The result of this research also shows that association between earnings management with operating performance surrounding IPO are negative association and significant.

The Institutionalization of Spending Review in Budgeting System in Indonesia Hendi Kristiantoro; Basuki Basuki; Zaenal Fanani
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research seeks to understand the process of institutionalization of spending review in the budgeting system in Indonesia through the perspective of new institutional theory. Spending review is a method of measuring the quality of government expenditure in the structure of the State Revenue and Expenditure Budget (APBN). This research uses interpretive paradigm based on case study. The results of this study indicate the discovery of symptoms of mimetic isomorphism and coercive isomorphism in the process of institutionalization of spending reviews. The institutionalization process also occurs because of endogenous factors, in which actors within the Directorate General of Treasury reinterpret the effects of foreign elements or recontextualization.

Income Diversification and Financial Performance: The Mediating Effect of Banks’ Size, Ownership Structure, and the Financial Crisis in Vietnam Phan Gia Quyen; Nguyen Tran Thai Ha; Susilo Nur Aji Cokro Darsono; Tran Dang Thanh Minh
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study focuses on the correlation between income diversification and financial performance, taking into account banks’ size, type of ownership, and the financial crisis.Design/Methodology/Approach: This study uses financial data of 29 commercial banks in Vietnam during the period from 2005 to 2018. This research employs a Generalized Method of Moments (GMM) regression.Research findings: The results do not find statistical evidence of a direct effect of banks’ income diversification on their financial performance. However, when considering the classification factors, such as the bank’s size and ownership type, the findings show that big banks and state-owned banks could take advantage of diversification strategies to boost their profitability. Moreover, the study has proven that income diversification generates a significant positive effect on banks’ financial performance during the crisis time.Theoretical contribution/Originality: This study provides a theoretical evidence on the direct effect of income diversification on a bank’s financial performance concerning banks’ size, ownership type, and the financial crisis.Practitioner/Policy implication: Further, this research also offers the bank’s managers, policymakers, and investors an insight of good banks’ financial performance in the context of an unstable economy.Research limitation/Implication: The limitations still exist in this research, such as (1) the number of banks participating in the research sample was a predictable limitation; (2) this research mainly focused on financial variables but ignored the variables representing the managers’ behavior and the banks’ organizational structure; (3) the future studies can focus on these aspects to explore further the hidden picture of diversification strategy and banking performance

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