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Contact Name
Hafiz Muchti Kurniawan
Contact Email
hafezkurniawan84@gmail.com
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Location
Kota jambi,
Jambi
INDONESIA
JURNAL RISET AKUNTANSI JAMBI
ISSN : 26553341     EISSN : -     DOI : -
Core Subject : Economy,
Jurnal Riset Akuntansi jambi merupakan Jurnal yang dikelola program Studi Akuntansi Universitas Adiwangsa Jambi (UNAJA) yang mengkaji tentang ilmu Akuntansi dan sebagai sarana bagi dosen/ peneliti untuk menuangkan hasil penelitian yang telah dilakukan. jurnal ini terbit dua kali dalam setahun yaitu bulan Juni dan Oktober. Pertama kali akan terbit pada bulan Juni 2018.
Arjuna Subject : -
Articles 8 Documents
Search results for , issue " Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI" : 8 Documents clear
Pilihan Karir Lulusan Program Studi Akuntansi Keuangan di Politeknik Pos Indonesia SATRIA, MUHAMMAD RIZAL
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jraj.v2i1.389

Abstract

Challenge in the accounting profession has competitively increased since the implementation of the ASEAN Economic Community (AEC) by 2015. The Indonesian accounting graduates should be ready to face a very tight competition with other graduates from outside Indonesia. Therefore, the strategy needs to be prepared, to help graduates determine selections carrier they will take. The carrier selections for graduates are the very beginning stage of career establishment. Economics-Accounting Graduates will be facing different selections of accountant profession, such as government accountants, accountants educators, company accountants, and public accountant. Or even accounting graduates can also have a career outside the accounting field if they are talented and expertise enough in another field. There are many studies related to career selections of accounting graduates has been made, but this kind of research has not been done in Financial Accounting Studies Program at the Politeknik Pos Indonesia. This research was quantitative with a descriptive cross-sectional design. The study was conducted in October 2016 using a questionnaire with a sample as many as 51 graduates using a whole sampling technique. The results showed that the majority of graduate accounting courses at the Politeknik Pos Indonesia in 2016 were female (70.59%) and the most demanding professions are Public accountants (37.25%). The location is the most demanding jobs are in Indonesia (36.47%). Selection work sector showed no significant differences between the public sector (45.09%) and private (47.05%).
Pola dan Estimasi Laba dalam Heuristik Representativeness praditha, riza
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jraj.v2i1.421

Abstract

Penelitian ini bertujuan untuk menganalisis faktor psikologi heuristik representativeness investor sebagai salah satu yang mendasari adanya fenomena anomali di Pasar Modal. Metode penelitian ini adalah eksperimen laboratorium dengan pengaturan full factorial between subject. Sampel menggunakan 40 orang mahasiswa program S2 dan S3 Fakultas Ekonomi dan Bisnis Universitas Hasanuddin yang diproxikan sebagai investor. Hasil peneltian menunjukkan bahwa investor mengalami heuristik representativeness dalam melakukan estimasi laba masa depan perusahaan berdasarkan informasi masa lalu. Investor overestimate terhadap informasi dengan pola laba positif dan underestimate terhadap informasi dengan pola laba negatif. Hal ini berarti investor memiliki ketergantungan yang tinggi (overreliance) terhadap informasi masa lalu dalam memprediksi nilai laba masa depan. Hasil ini menunjukkan bahwa pola laba merupakansalah satu faktor penting yang mempernagruhi heuristik psikologi investor dalam mengambil keputusan investasi
Pengaruh Struktur Kepemilikan dan Debt Covenant Terhadap Konservatisme Akuntansi Jao, Robert; Ho, Devina
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jraj.v2i1.426

Abstract

This study aims to examine the effect of managerial ownership, institutional ownership, and debt covenant on accounting conservatism. The population in this study is a non-financial company listed on the Indonesia Stock Exchange (IDX). The number of observations of this research is 682 data year company. The sampling technique used is purposive sampling. Data analysis used is multiple regression analysis method. The empirical results of this study indicate that managerial ownership and debt covenant has a positive and significant effect on accounting conservatism; while institutional ownership has a positive and not significant effect on accounting conservatism. The results of this study can be a consideration for investors to assess the application of accounting conservatism in the preparation of financial statements in making the right investment decisions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN ANGGARAN BERBASIS KINERJA DENGAN PENGAWASAN INSPEKTORAT SEBAGAI VARIABEL MODERASI (Studi pada Satuan Kerja Perangkat Daerah Provinsi Jambi) Saraswati, Dewi
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris faktor-faktor yang mempengaruhi penerapan anggaran berbasis kinerja dengan pengawasan inspektorat sebagai variabel moderasi. Populasi penelitian ini adalah Kepala SKPD dan PPK-SKPD Provinsi Jambi yang berjumlah 94 orang. Teknik analisis data menggunakan analisis regresi linier berganda dan analisis regresi linier dengan variabel moderasi.  Hasil penelitian menunjukkan bahwa 1) kebijakan penyusunan anggaran, perilaku etis, politik penganggaran, dan penghargaan secara parsial berpengaruh terhadap penerapan anggaran berbasis kinerja, sedangkan partisipasi masyarakat  dan  sanksi  secara  parsial  tidak  berpengaruh  terhadap  penerapan  anggaran berbasis  kinerja  2)  pengawasan  inspektorat  tidak  dapat  memoderasi  hubungan  antara kebijakan penyusunan anggaran, perilaku etis, politik penganggaran, partisipasi masyarakat, penghargaan, dan sanksi terhadap variabel penerapan anggaran berbasis kinerja.
PENGARUH PRINSIP BAGI HASIL DAN BUNGA, DAN REPUTASI BANK TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH JASA PERBANKAN: BANK SYARIAH DAN BANK KONVENSIONAL DI KOTA JAMBI Efris Saputri, Eka Julianti
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

This study  was intended  to  examine the effect of  profit  sharing  principle and  interest,  and  bank reputation  against  customer  decision  in  choosing  banking  services,  that  is  between  islamic  bank  and conventional  bank in Jambi  City.  Data in this study  is primary data by using  questionnaire. The sample selection  in  this research  used  nonprobability sampling  technique  with  acidental  sampling technique. The sample obtained in this study were customer of islamic bank and customer of conventional bank in Jambi City. The  analysis  method  used  was  discriminant  analysis  using  IBM  SPSS  Statistic  22.  The  results  of  the discriminant analysis prove that in choosing banking services in Jambi City between islamic banks and conventional banks, customers do not see from the principle of profit sharing and interest, and bank reputation.
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia) Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

The objective of this study is to obtain evidence regarding description of the accounting  information  system  and  problems  faced  by  PT  Molay  Satrya Indonesia,   to   analyze   steps   required   for   the   development   of   accounting information system that is integrated in the PT Molay Satrya Indonesia based on   Systems  Development  Life  Cycle  (SDLC), and  challenges  that  may  be encountered  in  the  development  of  integrated  accounting  information  system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study  has  been  done  in  two  stages  which  were  analysis  and  conceptual design. This research was used qualitative case study method with data collection. The  data  analysis  used  in  this  study     field  study,  which  were  included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design  alternatives  that  exist.  After  deciding  alternative designs,  PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.
DAFTAR ISI ISI, DAFTAR
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

DAFTAR ISI
PENGANTAR REDAKSI REDAKSI, PENGANTAR
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

PENGANTAR REDAKSI

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