Journal of Accounting and Investment (JAI)
Jurnal yang diterbitkan oleh Universitas Muhammadiyah Yogyakarta
Journal of Accounting and Investment (JAI)
Journal of Accounting and Investment (JAI atau Jurnal Akuntansi dan Investasi) diterbitkan oleh Universitas Muhammadiyah Yogyakarta bekerjasama dengan Asosiasi Program Studi Akuntansi Perguruan Tinggi Muhammadiyah (APSA PTM) secara berkala sebanyak dua kali setahun yakni Januari dan Juli. Tujuan jurnal ini adalah untuk memublikasikan hasil riset maupun pemikiran akuntansi, keuangan dan atau investasi yang relevan bagi pengembangan teori dan praktik akuntansi di Indonesia.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Terakreditasi Jurnal Nasional (Grade 2) oleh Ristekdikti dengan SK No. 21/E/KPT/2018.
Artikel
61–80 dari 236 hasil.
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Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing DownloadThe aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Excha...
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Faktor-Faktor Yang Berpengaruh Terhadap Minat Mahasiswa Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) DownloadThe purpose of this study is to determine factors that influence students' interest in enrolling in the accounting professional education (PPAk). Some independent variables are hypothesised to have in...
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Analisis Pengungkapan CSR Perbankan Syariah Di Indonesia Berdasarkan Islamic Social Reporting Index DownloadThe aim of this study was to analyze the implementation of Corporate Social Responsibility (CSR) as measured using an ISR index throughout Sharia banks in Indonesia using content analysis method. This...
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This study aims to identify factors that affect the implementation of SIMDA and quality of financial statements in Local Government Working Units (SKPDs) in Yogyakarta city. The population in this stu...
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Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan Dan Dampaknya Terhadap Aset Tetap DownloadThe 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 nat...
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The research aims to examine and obtain empirical study on the effect of syariah governance implementation on customer loyalty. The object of this research is islamic banking in Yogzyakarta. Collectin...
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Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS Di Perbankan DownloadThe purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is...
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The aim of this study is to analyze the effect of intellectual capital and intellectual capital disclosures on corporate value and performance of the company. The sample used in this study is a compan...
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The research was conducted to determine firm size , auditor reputation, institusional ownership, and financial leverage on the practice of income smoothing in financial companies banking industries l...
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The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intell...
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Analisis Faktor-Faktor Yang Mempengaruhi Implementasi Akuntansi Akrual Pada Entitas Pemerintah Daerah DownloadThis research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Colle...
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Basically all humans are ethical. When a person experiences an inner conflict in the act is less precise, it is a sign that the person has ethics. Basically also that every person, especially the econ...
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Pengaruh Faktor Internal Dan Eksternal Terhadap Kinerja Sistem Informasi: Studi Pada Perbankan DownloadThis research aims to examine the organization's internal and external factors on the performance of the accounting information system . The sample used is a banking company in the city of Makassar . ...
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Study aims to determine the level of usefulness of financial reporting for internal decision-making based on the internal user's perception of government financial reporting. Research methods are usin...
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Pengaruh Integritas, Obyektivitas, Kerahasiaan, Dan Kompetensi Terhadap Kinerja Auditor Pemerintah DownloadThe purpose of this research is to demonstrate empirically the effect of integrity, objectivity, confidentiality and competence on the performance of the government auditor's performance. Population t...
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The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of ...
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Pengaruh Risiko Likuiditas Terhadap Profitabilitas Pada Perbankan Syariah Dan Konvensional Di Indonesia DownloadThis research aims to test the influence of liquidity risk to profitability in the Sharia and Conventional Banking empirically, and also to compare the existence of liquidity risk and profitability in...
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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 co...
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This research analyze and provide empirical evidence about the effect of accounting information (firm size, earning per share (EPS), financial leverage, return on asset (ROA)) and non accounting infor...
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The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami' Kota Malang. This research is case study with analysi...
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