EL MUHASABA: Jurnal Akuntansi (e-Journal)
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PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK
Full text linkThe Influence of Locus of Control on The Relationship between Professional Commitment And The Job Satisfaction Of Accountant Academician. The effect of locus of control on the relationship between professional commitment and job satisfaction were investigated, because there has not been consistently empirical research. As suggested in the literature, this research tests hypotheses that these specific contingency factor should aid in identifying situations where professional commitment would have a strong relationship with job satisfaction. Analysis of 41 accountant academician, who becomes the respondents, indicated that professional commitment has direct relationship with job satisfaction. In addition, the contingency factor was found to play key role on this relationship. The result of moderated regression analysis proved that locus of control to be pure moderator variable, and has a negative effect to the relationship between professional commitment and job satisfaction, so that the relationship between professional commitment and job satisfaction was significantly stronger for accountant academician with internal locus of control than in accountant academician with external locus of control. The implication of this study is relevant to university management and to academicians seeking to explain how, when, and where professional commitment is needed.Key words: job satisfaction, locus of control professional commitmen
TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER
Full text linkThis paper discuss about how agency theory in perspective attitude. If we clarify about agency theory so in discussing cannot separated with behavior of manager in doing earning management, because earning management is one of way that doing by manager in order to maintaining of achievement in front of principal in the most society consider that earning management is legality action, not harming another side and enabled (deed of manager heaving the character of positive), but in their action earning management is often to behavior of manager heaving the character of negative, here the problem is how the manager can differences among practice of earning management that bring the negative influence (it means that we must avoid) and how we can practicing earning management and bring it in positive influence (it means we can do it). In the general of main side of this paper is in the agency theory have explain about the relation between agent and principal. In the practice is manager as organizer of company will more known about the information internal and external related to present day company prospect and a period of come to be compared owner of company. So the information came to be the owner of company some time in appropriate within the fact of condition, that condition is familiar with term information asymmetry. In the information asymmetry both of them will giving opportunity for manager to do earning management.. Manager only will doing earning management that positive character if they have the good attitude, because basically manager that they have the good attitude always acting what conscience word so each every decision and step of will express ethical behavior.Keywords : Agency Theory, Earning Management, Manager Attitud
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Full text linkEarning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.Keywords: corporate governance, discretionary accrua
AKUNTANSI MANAJEMEN DALAM PRESPEKTIF STRATEGI KEUNGGULAN BERSAING
Full text linkDynamics business makes strategic outlook as an important paradigm in management accounting. Contemporary management accounting is ineligible to occupy only the calculation of costs and decision-making regardless of environmental factors that move fast. By combining competitive strategy, management accounting tools are expected to support the role of strategic choice taken by firm. This article discusses how far management accounting can play an active role to create a competitive advantage in the competitive business. Keyword: Akutansi manajemen, strategi, otomatisasi, keunggulan
GHARAR DALAM AKUNTANSI AKRUAL
Full text linkSome authors agreed that accrual basis concept is in line with the objectives of Islamic accounting. The ones who’s agreed applying acrrual basis of accounting believes that the primary objective of Islamic Accounting information is to facilitate the users in computing his or her zakah obligation. The ones who’s not agreed applying accrual basis believes that recognizing noncash and circumstances as they occur is contain gharar. They also believes in computing zakah obligation cannot apply accrual accounting because zakah must compute base on wealth which has been receive its benefit. Definition of accrual accounting also allow earning management to occur. Debate of the cash basis and the accrual basis has been long discussion, for financial statement of Islamic bank and financial institution need modified accrual and cash basis in order to fulfills Islamic Shari’a. Key word: Gharar, Akuntansi Akrual, Akuntansi Kas, Laporan Keuangan Entitas Syariah
INTERNALISASI AKUNTANSI MANAJEMEN PERSPEKTIF BALANCE SCORECARD DALAM PENGUKURAN KINERJA PERGURUAN TINGGI
Full text linkPerformance measurement and universities in Indonesia is still considered very limited in terms of looking at the concept of higher education as an integral entity in the process of education and operations activities. Using four of Balanced Scorecard perspectives (financial, internal business processes, learning and growth, and customer) in developing performance measurement tools for management accountants in addition to do with strategic mission could theoretically be developed in college. Four perspective is revealed in some technical measures that will be described in this paper although some integral untested empirically.Keywords: Internalisasi, perspektif, kinerja, nirlab
PREFERENSI GAYA BELAJAR MAHASISWA AKUNTANSI
Full text linkThis study aims to find the differences between learning style preference in accounting students. Results of this research useful to determine teaching strategies, so it can support improvement of student learning. Based on the analysis of test results using ANOVA can be concluded that there is no difference in student learning styles accounting students. Learning style preferences of three groups of students is the same that is more like the learning style dependent. Keywords: Gaya Belajar, Strategi Mengajar