Jurnal Ilmiah Akuntansi dan Keuangan最新文献

{"title":"AKUNTAN DI ERA DIGITAL: PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA SOFTWARE BERBASIS AKUNTANSI","authors":"A. Mahardhika","doi":"10.32639/jiak.v8i1.282","DOIUrl":"https://doi.org/10.32639/jiak.v8i1.282","url":null,"abstract":"ABSTRAK \u0000Tujuan dari penelitian ini adalah untuk menguji faktor yang menentukan keinginan (intention) akuntan muda untuk menggunakan software MYOB dengan menggunakan pendekatan Technology Acceptance Model (TAM) yang dikembangkan oleh Davis (1989). Responden dari penelitian ini berjumlah 47 orang yang merupakan akuntan muda maupun calon akuntan yang pernah menggunakan software MYOB. Hipotesis dalam penelitian ini diuji dengan melakukan uji regresi berganda yang menggunakan software SPSS.  Hasil dari penelitian ini menunjukkan bahwa persepsi kebermanfaatan (perceived usefulness) merupakan faktor yang menentukan intention, sedangkan tidak pada persepsi kemudahan (perceived ease of use), \u0000Kata kunci: perceived ease of use, perceived usefulness, intention to use","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44483476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ABOUT CSR GRI-G4 Pengaruh Ukuran Perusahaan, Profitabilitas dan Kinerja Lingkungan Terhadap Corporate Social Responsibility Disclosure","authors":"Abid Ramadhan","doi":"10.32639/JIAK.V8I1.271","DOIUrl":"https://doi.org/10.32639/JIAK.V8I1.271","url":null,"abstract":"Kehadiran CSR di indonesia sudah dimulai sejak tahun 1980-an hingga saat ini, dengan berbagai bentuk laporan yang disajikan oleh perusahaan demi upaya berkontribusi dalam dunia bisnis secara sehat. Namun seiring berjalannya waktu, pelaksanaan CSR ini masih terdapat banyak kendala. Salah satu penyebabnya adalah motivasi pengungkapan CSR di Indonesia terkadang hanya untuk mencari popularitas semata dan menjaga reputasi baik bagi pemegang saham. Selain itu dengan diterbitkannya Undang-Undang Nomor 40 tahun 2007 tentang kewajiban Perseroan Terbatas, perusahan dinilai hanya sekedar mematuhi peraturan pemerintah tersebut. Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, profitabilitas dan kinerja lingkungan sebagai variabel independen terhadap Corporate Social Responsibility Disclosure sebagai variabel dependen. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di jakarta islamic indeks (JII). Jumlah sampel dalam penelitian ini adalah 60 perusahaan dengan menggunakan metode purposive sampling. Data dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja lingkungan berpengaruh terhadap Corporate Social Responsibility Disclosure sedangkan ukuran perusahaan dan profitabilitas tidak memiliki pengaruh terhadap Corporate Social Responsibility Disclosure.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41909176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH SHARIAH PRINCIPLES ADHERENCE, RELATIONSHIP MARKETING, DAN SERVICE QUALITY TERHADAP CUSTOMER LOYALTY PADA LEMBAGA KEUANGAN SYARIAH","authors":"Gunarso Wiwoho","doi":"10.32639/jiak.v5i1.535","DOIUrl":"https://doi.org/10.32639/jiak.v5i1.535","url":null,"abstract":"This study aims to analyze the effect of shariah principles adherence, relationship marketing, service quality on customer loyalty in Alfa Nusa Barru Kebumen KSPPS members. The independent variables in this study are shariah principles of adherence, relationship marketing, and service quality, while the dependent variable is customer loyalty. The technique of collecting data using a questionnaire using a positive sampling technique, the sample in this study was a member of KSPPS Alfa Nusa Barru who had been more than three years with 100 respondents. The hypothesis was tested with the help of the SPSS 23.00 for windows program. The method used in this study is a quantitative method using multiple regression analysis. The test results show that the Shariah principles adherence has no effect on customer loyalty, relationship marketing has a positive effect on customer loyalty, and service quality has a positive effect on customer loyalty.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69963312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"JOB OUTCOMES PADA PROFESI AKUNTAN DI DAERAH ISTIMEWA YOGYAKARTA: MODAL SOSIAL SEBAGAI VARIABEL ANTESEDEN","authors":"A. Mahardhika","doi":"10.32639/JIAK.V7I2.274","DOIUrl":"https://doi.org/10.32639/JIAK.V7I2.274","url":null,"abstract":"Salah satu aspek penting dalam meningkatkan hasil outcome kerja karyawan adalah modal sosial (social capital). Modal sosial terdiri dari tiga dimensi, yaitu dimensi struktural, dimensi kognitif, dan dimensi relasional (Leana dan Buren III, 1999; Leana dan Pil, 2006). Penelitian ini bertujuan untuk menginvestigasi pengaruh modal sosial pada job outcomes karyawan (kinerja tugas, kepuasan kerja, dan turnover intention). Responden penelitian adalah profesi akuntan (staf akuntan dan manajemen akuntan) pada perusahaan-perusahaan di Daerah Istimewa Yogyakarta. Jumlah sampel dalam penelitian ini sebanyak 105 responden. Hipotesis dalam penelitian ini diuji dengan menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan menggunakan software WarpPLS 3.0. Hasil dari penelitian ini menemukan bahwa dimensi struktural dan dimensi relasional berpengaruh pada job outcomes, yaitu pengaruh positif pada kinerja tugas dan kepuasan kerja, namun berpengaruh negatif pada turnover intention, sedangkan untuk dimensi kognitif menunjukkan pengaruh positif pada kepuasan kerja dan pengaruh negatif pada turnover intention namun tidak menunjukkan pengaruh pada kinerja tugas.Kata kunci: Modal Sosial, Job Outcomes","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49229078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGARUH STORE ATMOSPHERE DAN FOOD QUALITY TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN WARAK KOFFIE PURWOKERTO","authors":"Ika Susilowati","doi":"10.32639/JIAK.V7I2.275","DOIUrl":"https://doi.org/10.32639/JIAK.V7I2.275","url":null,"abstract":"Consumer purchasing decisions is important to note because this will certainly be a consideration for the customer to make a purchase. This research aims to analyze the influence of Store Atmosphere and food quality against consumer purchasing decisions. The respondents in this study was consumers Warak Koffie taken as many as 126 people with gender composition of 114 men and women of those 12 people. The results showed that store atmosphere and food quality together gave significant influence towards purchasing decisions.Keywords : Consumer purchasing decisions, Store Atmosphere, Food Quality","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46547782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Metode Penilaian Investasi dengan Analisis Sensitivitas Pada Pendirian UMKM “Premier Crepes”","authors":"Tuti Zakiyah","doi":"10.32639/JIAK.V7I2.273","DOIUrl":"https://doi.org/10.32639/JIAK.V7I2.273","url":null,"abstract":"The main purpose of the investment is to earn a profit or a high rate of return. That is, no investor wants to lose even loss of funds or capital that has been invested in certain instruments. Well, to make no mistake in taking investment decisions, obligatory for investors to conduct investment feasibility analysis. Investment feasibility can not be judged solely on the basis of assumptions or beliefs, but must be analyzed in depth from various aspects. Without careful consideration, investing is like buying a cat in a sack. That is, investors do not know clearly whether the investment is profitable or not. Sensivitas analysis is an analysis conducted to determine the effect of changes in production parameters on changes in production system performance in generating profit. By conducting a sentiment analysis then the likely effect of these changes can be known and anticipated beforehand. An approach based on the Cash flow concept of Payback Period Method, Net Present Value (NPV) Method and Internal Rate of Return (IRR) Method. Minimum Acceptable Rate of Return or Minimum Atractive Rate of Return (MARR). MARR is the minimum rate of return on an investment that a brave investor would undertake.Keywords : NPV, IRR, MARR, sensitivity.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45379038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"POTENSI EKONOMI PENGGUNAAN BAHAN BAKAR MINYAK (Studi Kasus Universitas Diponegoro)","authors":"Astiwi Indriani","doi":"10.32639/JIAK.V7I1.268","DOIUrl":"https://doi.org/10.32639/JIAK.V7I1.268","url":null,"abstract":"This research want to investigate the economic potential of the use of fuel oil with research object at Diponegoro University. This research was conducted to know the potential of oil fuel usage in the campus area, the potential cost to fulfill the requirement of fuel oil and analyze the influence of the number of vehicle and the type of vehicle variable to the fuel consumption as well as the average difference of fuel consumption between the type of motorcycle and cars.The analysis technique used is quantitative descriptive analysis to find out the potential use and cost of fuel oil; also used multiple linear regression analysis and t-test different to analyze average difference of fuel consumption between motorcycle and car.The results of the analysis show that the potential use of fuel reaches 1987,7 liters for the nearest distance and 5331,5 liters for the furthest distance with potential cost of each reach 13 million rupiah and 35 million rupiah every 5 hours/week. Show that campus has a very high potential in the absorption of fuel. Then the percentage of vehicle users is mostly contributed by vehicles with vehicle code : H (42%), B (10%), and K (9%). The Results of multiple linear regression analysis with t test showed that the number of vehicles and vehicle types variable partially have a significant positive effect on the use (consumption) of fuel. Adjusted R square value of 94.7% and the rest 5.3% is influenced by other factors. T-test different results indicate that there are differences in fuel consumption between types of motorcycle and cars.Keywords: Number of vehicles, Type of Vehicle, Economic Potential of Fuel Oil Usage.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47315760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Teknikal Harga Saham Waskita Karya Tahun 2017 dengan Metode ARIMA","authors":"Wahyuni Windasari","doi":"10.32639/JIAK.V7I1.270","DOIUrl":"https://doi.org/10.32639/JIAK.V7I1.270","url":null,"abstract":"As an investor needs to do an analysis before making a decision either in selling or buying shares. Security analysis consist of two types of analysis, namely tecnical analysis and fundamental analysis. Technical analysis to test wheater historical data will predict stock prices as a consideration to buy or sell an investment's instrument. One type of technical analysis is the ARIMA method. In this research uses daily stock price of WSKT Tbk during 1 Januari–10 Oktober 2017 to predict stock prices the few days. The best ARIMA model to describe WSKT stock price movement is MA(4), with MAE predict data is 480.25.Key words : forecasting, ARIMA, technical analysis, stock prices.","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45234919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA","authors":"Ika Neni Kristanti","doi":"10.32639/jiak.v7i2.276","DOIUrl":"https://doi.org/10.32639/jiak.v7i2.276","url":null,"abstract":"Investors in investing always expect high stock returns. Therefore, investors should beable to assess which companies have good performance, so the stock return is also high. Thefinancial statements, particularly those relating to information on changes in operating cashflows and corporate accounting profit, are one of the important information that can be usedby investors to assess company performance. This study aims to provide empirical evidencerelated to the effect of operating cash flow and accounting earnings on stock returns.The data in this study is secondary data obtained from the company's annual financialstatements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange(IDX). This study was conducted using the company population of the company winning theinvestment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016.The result of this research is partially variable of operating cash flow (AKO) havepositive and significant effect to stock return, while partially, variable of accountancy profit(LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO)and change of accountancy profit (LAK) jointly have a significant effect on stock returns inthe company's winning investment award (best issues) 2017 listed on the Indonesia StockExchange in 2015 and 2016.Keywords: Operating Cash Flow, Accounting Profit, and Stock Return","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":"142 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41247875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS FAKTOR?FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016","authors":"E. Darmawan","doi":"10.32639/jiak.v7i2.216","DOIUrl":"https://doi.org/10.32639/jiak.v7i2.216","url":null,"abstract":"Ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan kepada masyarakat umum dan kepada Bapepam juga tergantung dari ketepatan waktu auditor dalam menyelesaikan pekerjaan auditnya. Apabila terjadi penundaan yang tidak semestinya dalam pelaporan keuangan, maka informasi yang dihasilkan akan kehilangan relevansinya.  Fenomena kelambatan proses audit dalam terminologi penelitian pengauditan dikenal dengan audit delay. Audit delay laporan keuangan yang semakin rendah dapat mempengaruhi pelaku pasar untuk semakin cepat bereaksi dalam pengambilan keputusan sehingga informasi tersebut memiliki nilai di mata investor. Semakin panjang waktu penundaan publikasi laporan keuangan tahunan auditan akan menimbulkan potensi ketidakpastian ekonomi yang diekspektasi oleh pasar. Penelitian ini bertujuan untuk menganalisis faktor?faktor yang mempengaruhi audit delay pada perusahaan-perusahaan yang terdaftar di bursa efek Indonesia periode 2014-2016. \u0000Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen melalui pengujian hipotesis Dalam penelitian ini, peneliti mengumpulkan data primer dengan studi dokumentasi. Sedangkan analisis data yang digunakan antara lain uji asumsi klasik dan analisis regressi linear berganda. \u0000Berdasarkan hasil penelitian diketahui bahwa (1) Ukuran perusahaan berpengaruh positif terhadap audit delay. Artinya manajemen perusahaan besar memiliki dorongan untuk mengurangi audit delay dan penundaan penyampaian laporan keuangan, yang disebabkan karena perusahaan-perusahaan tersebut dimonitor secara ketat oleh investor, pengawas permodalan dan pemerintah; (2) Profitabilitas berpengaruh negatif terhadap audit delay. Artinya Kenaikan profitabilitas akan mengurangi lamanya audit delay karena profitabilitas yang tinggi menunjukkan seberapa besar keuntungan yang diperoleh. Audit delay akan lebih singkat sebab perusahaan ingin lebih cepat menyampaikan “good news” tersebut kepada para pemegang sahamnya; (3) Solvabilitas berpengaruh positif terhadap audit delay. Artinya solvabilitas menunjukkan kemampuan perusahaan untuk memenuhi segala kewajiban finansialnya pada saat perusahaan dilikuidasi; (4) Kualitas auditor berpengaruh negatif terhadap audit delay. Artinya kualitas auditor diproksi dari besarnya perusahaan audit yang melaksanakan pengauditan laporan keuangan tahunan, mengacu pada apakah KAP bersangkutan berafiliasi dengan the big four/tidak; (5) Opini auditor berpengaruh negatif terhadap audit delay. Artinya perusahaan yang menerima qualified opinion menunjukkan audit delay yang lebih panjang dibanding yang menerima unqualified opinion. Auditor akan memberikan opini tidak wajar jika laporan keuangan klien tidak disusun berdasarkan prinsip akuntansi yang berlaku umum di Indonesia sehingga tidak menyajikan secara wajar posisi keuangan, hasil usaha, perubahan ekuitas dan arus kas perusahaan klien. Selain auditor ","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49482303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}