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 245 hasil.
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Model Manajemen Laba Akrual Dan Riil Berbasis Implementasi International Financial Reporting Standards DownloadThe aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounti...
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Pengaruh Implementasi Pengendalian Intern, Pemanfaatan Teknologi Informasi, Dan Total Qualitymanagement Terhadap Penerapan Good Governance Di Lembaga Amil Zakat DownloadThe purpose of the research is to know the effect of intern controlling implementation, the utilize of information technology and total quality management on good governance application on amil zakat ...
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Dampak Konvergensi IFRS, Karakteristik Perusahaan, Dan Kualitas Auditor Terhadap Audit Delay DownloadThe objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company's characteristics. ...
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Pengaruh Modal Intelektual Dan Pengungkapannya Terhadap Nilai Perusahaan: Efek Intervening Kinerja Perusahaan DownloadThe 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 (2...
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Penerapan Standar Akuntansi Nasional Pada Organisasi Nirlaba Bidang Sosial Kemanusiaan Di Bali DownloadThe purpose of this study are to evaluate organization compliance level with Indonesian GAAP No. 45: ‘Financial Statement of Not-for-Profit Organization', investigate preparers' and users' perceptions...
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Perancangan Data Mining Untuk Analisis Kriteria Nasabah Kredit Yang Potensial Dan Manfaatnya Untuk Customer Relationship Management Perbankan DownloadThe presence of data mining problems caused by the explosion of data experienced by many organizations that have accumulated so many years of data (purchasing data, sales data, customer data, transact...
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The objectives of this research is to determine whether there are any significant differences between male's and female's financial literacy and whether age, educational level and income le...
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Faktor-Faktor Yang Mempengaruhi Perilaku Auditor Dalam Penghentian Prematur Atas Prosedur Audit DownloadThe purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor...
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Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus Di Pemda Nganjuk DownloadThe 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 Fin...
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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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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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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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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 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 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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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 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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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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