Volume 11 No. 1 (2013)
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Volume 11 No. 1 (2013)
Jurnal Akuntansi Universitas Jember (JAUJ) is a peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shariah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 3.
Published: 30-06-2013
Author Index:
Berlina Yudha Pratiwi, 22; Bunga Maharani, 13; Danny Wibowo, 45; Dwi Ratna Wulandari, 13; Indah Purnamawati, 62; Wahyu Agus Winarno, 22; Yosefa Sayekti, 1.
Articles>>
TESTING THE DEBT/EQUITY HYPOTHESIS AND SIZE HYPOTHESIS ON THE SELECTION OF FIXED ASSET DEPRECIATION METHOD
PENGUJIAN ATAS DEBT/EQUITY HYPOTHESIS DAN SIZE HYPOTHESIS TERHADAP PEMILIHAN METODE PENYUSUTAN ASSET TETAP
Yosefa Sayekti
FUNDAMENTAL FACTORS THAT INFLUENCE CHANGES IN STOCK PRICES (Empirical Study of Financial Companies Listed on the IDX in 2009 and 2010)
FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar di BEI Tahun 2009 dan 2010)
Bunga Maharani, Dwi Ratna Wulandari
Pages 13-21
THE IMPACT OF MANUFACTURING INFORMATION TECHNOLOGY ASSET PORTFOLIO ON OPERATIONAL EFFICIENCY WITH INDUSTRIAL ENVIRONMENT AS A MODERATING VARIABLE
DAMPAK PORTOFOLIO ASET TEKNOLOGI INFORMASI PEMANUFAKTURAN TERHADAP EFISIENSI OPERASIONAL DENGAN LINGKUNGAN INDUSTRI SEBAGAI VARIABEL PEMODERASI
Berlina Yudha Pratiwi, Wahyu Agus Winarno
Pages 22-44
THE EFFECT OF PER CAPITA INCOME, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, AND TAX RATE ON TAX RATIO IN OECD COUNTRIES AND INDONESIA
PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA
Danny Wibowo
Pages 45-61
COMPARISON OF SUKUK AND BONDS (REVIEW FROM A FINANCIAL AND ACCOUNTING PERSPECTIVE)
PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI)
Indah Purnamawati
Pages 62-71
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