Akuntabilitas
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The Role Of Management Accounting Practices In The Use Of The Mediate Relation The Quality Of Information And The Quality Of An Erp System On Performance Of Companies In Indonesia Manufacture
Get PDFThe purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value – this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company
Likuiditas Saham dan Cash Holding in Indonesia
Get PDFPrior studies have focused on the determinants of cash holdings. The purpose of this study is to investigate the relationship between cash holding and stock liquidity in Indonesia. This study employs panel data analysis for a sample of 115 manufacturing firms listed on the Indonesia Stock Exchange over the period from 2010 to 2014. This study considers share turnover as the proxy for the stock liquidity. The results show that stock liquidity has a positive and significant effect on cash holding. This finding is in line with Chen et al. (2012), Nyborg and Wang (2013), and Tehrani et al. (2014)
Pengaruh Stres Kerja, Motivasi Kerja, Kompensasi terhadap Kinerja Karyawan Dengan Lama Kerja Sebagai Variabel Moderating
Get PDFThis research was conducted to prove empirically the effect of the work stress, the work motivation, the compensation on the employee performance using the working time as the moderating variable. The population in this research was the banking companies employees in Bandar Lampung. The data used in this research was the primary data. The sampling technique used convenience sampling. The independent variables used were the work stress, employee motivation, and compensation. The dependent variable used was the employee performance. The moderating variable was working time. The number of questionnaires used was 26 questionnaires. The data analysis technique used was multiple linear regression. The result of this research showed that the work stress and the work motivation affected the employee performance. Moreover, the compensation did not affect the employee performance. In addition, the working time was not able to moderate the effect of the work stress, the employee motivation, and the compensation on the employee performance
Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Untuk Menggunakan Jasa Perbankan Syariah Di Kota Tasikmalaya
Get PDFThis study aims to analyze the factors that influence the customers’ decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers\u27 decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer’s decision to use islamic banking, the variable of education has significantly positive effect on the customer\u27s decision to use islamic banking,the variable of income doesn’t have significantly positive effect on the customer’s decision to use islamic banking and the variable of products and services have significantly positive effect on the customers’ decision to use islamic banking in Tasikmalaya
Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory
Get PDFThe purpose of this research is to analyze the influence of fraud diamond and gone theory on student academic cheating behavior. Fraud diamonds tested in this study are pressure, opportunity, rationalization, and ability, while the tested theory is greed, need and disclosure. Respondents of this research are accounting students in Central Java. Primary data used in this study were collected by using questionnaires delivered directly to the respondents. Sampling method using purposive sampling technique with the number of respondents as much as 167. Hypothesis testing is done by Structural Equation Modeling (SEM) technique with AMOS program. The results of this study prove that rationalization, ability, and disclosure have effect on student\u27s academic cheating behavior, while pressure, opportunity, greed, and requirement have no effect on to student\u27s academic cheating behavior
Dana Syirkah Temporer Dan Corporate Governance Mechanism Mempengaruhi Kinerja Maqasid Syariah Bank Syariah Di Indonesia
Get PDFThis study aims to determine the effect of temporary syirkah funds, the size of the board of commissioners, board meeting, size of the board of directors, a board of directors meeting, the size of the sharia supervisory board, sharia supervisory board meetings, and sharia maqasid performance in Islamic banking in Indonesia. In this study explanatory methods are used. The variables studied were temporary syirkah fund, board size, a board of commissioners meeting, board size, a board of directors meeting, size of sharia supervisory board, meeting of sharia supervisory board as independent variables and sharia maqasid performance as dependent variables. The population in this study is a Sharia Commercial Bank (BUS). Sample selection technique used judgment sampling and obtained a sample of 6 (six) Islamic banking. Data collection techniques used are document review, namely Islamic banking financial statements. Processing techniques and data analysis used are multiple linear regression analysis, classical assumption test, hypothesis testing, and analysis of the coefficient of determination
Memahami Penelitian Kualitatif dalam Akuntansi
Get PDFThis paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research.
Efisiensi Dan Stabilitas Bank Umum Syariah Di Indonesia
Get PDFThe Islamic banking industry is currently one of the main indicators of the development of Islamic financial economics in general in Indonesia. This study tries to analyze the CCR and BCC models as a basic model in the DEA to see the level of efficiency of sharia commercial banks in Indonesia for the period 2007-2014. The results of the study conclude that the average efficiency of CRS as a whole from BUS in Indonesia is relatively low at 66%, while the average standard deviation is 0.14. This indicates the poor performance of the Sharia banking industry in general in Indonesia. Nevertheless, the VRS approach of Islamic banks has a higher efficiency value, namely 81%. For the analysis of bank groups with efficiency and stability efficiency criteria for VRS, there are 2 sharia commercial banks in quadrant 1 (high efficiency low stability), there are 4 Islamic banks in quadrant 2 (high efficiency and stability), and 3 Islamic banks into quadrant 3 (low efficiency and stability). Meanwhile there are 2 sharia commercial banks that are in the quadrant 4 category (low efficiency and high stability).
Pengaruh Kinerja Perusahaan Terhadap Praktik Manajemen Laba pada Emiten Indeks Saham Syariah Indonesia
Get PDFThe research focuses on practice of earnings management. Earnings management is an action performed by managers by giving a good signal to investors through financial statements. The purpose of this research is to test and analyze the influence of Net Profit Margin, Size, Age and Leverage on earnings management practices at companies listed in Indonesia Sharia Shares Index (ISSI) for 2012-2016 period. Based on 127 observed firms, panel data regression of fixed effect models has been used to investigate the relevance of earnings management practices. The results shows that simultaneously Net Profit Margin, Company Size, Age Company (Leverage) and Leverage influence earnings management practice. Partially, the variable Net Profit Margin and Company Size has no significant effect on earnings management practices. Meanwhile, Age of Company and Leverage have significant effect on earnings management practices.
Pengaruh Critical Success Dalam Implementasi Enterprise Resource Planning (ERP) Terhadap Kinerja Perusahaan Studi Pada PT. Angkasa Pura II (Persero)
Get PDFThis study aims to determine the effect of the critical success factor in the implementation of enterprise resource planning (ERP) and company performance study at PT Angkasa Pura II (Persero). Critical success factor was measured by using a variable business process reengineering (BPR), education and training (DIKLAT), and support suppliers (VENDOR) towards success ERP implementation (KIMP). The company\u27s performance is measured by looking at the net benefit of implementing ERP systems for companies (NETB). The result of Lisrel 8.8 has an analysis that shown to business process reengineering (BPR = 2.41), education and training (DIKLAT = 5.53), support suppliers (VENDOR = 4.30) has a positive influence on the successful implementation of ERP (KIMP), and the successful implementation of ERP (KIMP = 10.10) positively influences to net benefit of implementing ERP systems for companies (NETB).