JURNAL AKUNTANSI UNIVERSITAS JEMBER
Not a member yet
159 research outputs found
Sort by
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI DAYA SAING PADA SENTRA INDUSTRI MAKANAN KHAS BANGKA DI KOTA PANGKALPINANG
Get PDFThis study aims to determine the effect of capital, packaging, network, business development, and human resource to the competitive ability at central industry of Bangka’s food in Pangkalpinang.It used primary data with census method as the sampling technique. The number of samples were 68 respondents, analyzed by confirmatory factor. The results of study issue two factors. First, financial factor which has capital and business development variable. Second, marketing factor which has packaging and network variable.
Keywords: Micro and Medium Enterprise, Capital, Business Development,
Financial Factor, Packaging, Network, Marketing Facto
ANALISIS PERBANDINGAN PENILAIAN KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA
Get PDFTujuan penelitian ini adalah 1) untuk menguji perbandingan dan perbedaan EVA, MVA dan Rasio-rasio Profitabilitas dalam penilaianKinerja keuangan Perusahaan antara Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesiadan 2) menganalisis penilaian kinerja keuangan perusahaan yang paling baik antarakelompok Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesia.Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 125perusahaan manufaktur dan 80 perusahaan non manufakturyang listed di BEI dengan periode penelitian 2006-2008. Penelitian ini menggunakan Multiple Analysis Of Variance/MANOVA untuk menghitung pengujian signifikansi perbedaan rata-rata secara bersamaan antara kelompok perusahaan manufaktur dan non manufaktur untuk dua atau lebih variabel tergantung.Hasil pengujian MANOVA menunjukkan bahwa dari variabel yang diteliti menunjukkan bahwa ada perbedaan antara variabel OPM, ROA, dan ROS antara perusahaan manufaktur dan non manufaktur. Sedangkan variabel EVA, MVA, ROE, dan EPS secara univariat variabel tidak signifikan dan tidakberbeda antara perusahaan manufaktur dan non manufaktur.
Dari hasil perhitungan Statistik Deskriptif menunjukkan bahwapenilaian kinerja keuangan perusahaan yang paling baik antara kelompok perusahaan manufaktur dan non manufaktur di BEI untuk variabel EVA, MVA, OPM, ROA, ROS terdapat pada perusahaan non manufaktur. Sedangkan variabel EPS yang paling baik adalah terdapat pada perusahaan manufaktur.
Kata Kunci: EconomicValue Added, Market Value Added, Rasio Profitabilitas, Operating Profit Margin, Return On Asset, Return On Equity, Earning Per Share, Return On Sale
PENGARUH PERATAAN LABA BERDASAR MANIPULASI AKTIVITAS RIEL TERHADAP PERSISTENSI LABA (Analisis Terhadap Laporan Keuangan Interim)
Get PDFBy using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence. This research hypothesized that income smoothing based real activities manipulation has positive effect to the earning persistence.
This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning management is measured by summing the standardized of the three proxies. The numbers of companies that serve as a sample according to the criteria is consist of 63 in research period from 2004 to 2008. From this number, samples which are included into income smoothing criteria based on Eckel Model consist of 26 firms. Data were collected with purposive sampling method. The hypothesis was tested with regression.
This research failed to support the hypothesis. Further, the result shows that income smoothing via real earning manipulation negatively affect the earning persistence.
Keywords: Real Earning Management, Income Smoothing, Earning Persistence
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFTujuan penelitian ini antara lain (1) untuk menganalisis pengaruh likuiditas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (2) untuk menganalisis pengaruh profitabilitas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (3) untuk menganalisis pengaruh financial leverage terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (4) untuk menganalisis pengaruh arus kas operasi terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2010. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel penelitian sebanyak 62 perusahaan dengan jumlah observasi 310. Metode analisis data yang digunakan regresi logistik. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap kondisi financial distress. Profitabilitas berpengaruh terhadap kondisi financial distress. Financial leverage tidak berpengaruh terhadap kondisi financial distress. Arus kas dari aktivitas operasi berpengaruh terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI.
Kata Kunci: Likuiditas, profitabilitas, financial distress, financial leverage dan arus kas operas
AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN
Get PDFoai:jurnal.unej.ac.id:article/1218The objective of this study is to examine the accounting treatment for human resource, whether human resource is recognized as an asset or as a periodical expense. Conventional accounting believe that investment on human resources is recognized as cost as its occured. However, investment on human resources meets criteria as an expense and also as an invesment which need to be capitalized.
From various measurement method on human resource, the writer believe that human resources should be recognize as an asset and the best measurement method is historical cost since this method is more reliable and objective method.
Keywords: human resources accounting, measurement of HR
FENOMENOLOGIS PERENCANAAN DAN PENGANGGARAN PEMERINTAH DAERAH
Get PDFTujuan studi ini adalah menguji proses perencanaan dan penagggaran pemerintah daerah. Penelitian dilakukan di Kabupaten Maluku Tengah provinsi Maluku dengan fokus pengamatan pada aktivitas personel yang bertanggungjawab dalam perencanaan dan penganggaran pembangunan daerah. Kontribusi yang diharapkan dari pnelitian ini adalah pertama, memperkaya kepustakaan ilmu akuntansi, khusunya akuntansi sektor publik, dan keuangan daerah, kedua, sebagai bahan pertimbangan pemerintah daerah kabupaten Maluku Tengah dalam proses perencanaan dan penganggaran pembangunan.
Temuan penelitian menunjukkan bahwa proses perencanaan pembangunan dan penganggaran daerah di kabupaten Maluku Tengah masih lemah, hal ini disebabkan oleh masih lemahnya pengetahuan dan pemahaman aparatur perencanaan dan penganggaran pembangunan daerah dalam memaknai indikator perencanaan dan penganggaran, serta ketidak sesuaian latarbelakang pendidikan dengan pekerjaan teknis yang ditempati.
Temuan lainnya menunjukkan masih rendahnya komitmen dan loyalitas aparatur perencanaan dan penganggaran pemerintah daerah dalam mewujudkan muatan-muatan pembangunan yang tercermin dalam dokumen pembangunan daerah, misalnya RPJMD, Renja, dan RKPD. Untuk penelitian mendatang disarankan memperluas objek pengamatan dengan mempertimbangkan variabel lain yang belum dikaji dalam penelitian ini, misalnya melakukan perbandingan antara beberapa pemerintah daerah dengan periode pengamatan yang lebih lama.
Kata Kunci: Perencanaan, Penganggaran, Pemerintah Daera
PARADIGMA ILMU PENGETAHUAN SEBUAH TELAAH KRITIS
Get PDF“Saya pribadi yakin bahwa seseorang bisa menjadi katalisator perubahan, seorang“pengubah†dalam situasi apapun, dalam organisasi apapun. Individu seperti itu adalah ragi yang dapat mengembangkan seluruh roti. Diperlukan visi, prakarsa, kesabaran, rasa hormat, ketekunan, keberanian dan keyakinan untuk menjadi seorang pemimpin yang mengubah†(Covey, S R
PENGARUH GOOD GOVERNANCE DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH KABUPATEN PELALAWAN
Get PDFThis purpose of this research is to examine the effect Good Governance and Internal Control on Goverment Performance at Pelalalawan Regency. The population in this study is middle and bottom managers at SETDA Pelalawan Regency. Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires. Linear regression analysis was used as the method of analysis. The results of this research showed all variables are valid, reliable and fullfil clasic asumption. The result of hypotheses analysis show that Good Governance and Internal Control have positive and significance effect on on government performance at Pelalawan Regency Keywords: good governance, internal control, local government performance
PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN
Get PDFThis research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget audit, c) the limited assignation time and resources provided by for auditor BPK, d) existence of family relationship, e) existence of tendency to side, because political confidence or social, f) Access to information without resistance, g) freedom to determine matter and time reports and freedom to publish and dissemination of inspection reports.
The sampling technique applied is purposive sampling and research data is primary data collected from users of financial statement of local government that is local government officer, member of Local Parliament (DPRD), Academician, and public users in Jogjakarta.
Examination of hypothesis done by using proportion test, chi square and Analysis of Variance (ANOVA). Result of research indicates that in general financial statement users of local government assumes auditor BPK has not independent in executing inspection, seven independence determinants in general will have an effects or can destroy independence of auditor BPK, although some group have differs in opinion to some factors
Keywords: Perception, Independence, Local Government Financial Statements, State Audit Boar
FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010)
Get PDFThis study aims to examine the fundamental factors of Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)effect on stock price changes on financial companies in Indonesia . The share price is the value of a stock that reflects the wealth of the company issuing the shares, which change or fluctuation is largely determined by the forces of supply and demand occurred in the stock exchange (secondary market). The influence of these factors on stock prices is tested with regression analysis. Study sample is 40 companies listed on the Indonesian stock exchange are selected by purposive sampling.The results of this study indicate that the partial net profit margin of only variable that significantly influence the stock price, while the variable current ratio, leverage ratio, total assets turnover and earnings per shareno significant effect on stock prices. While simultaneously variable Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)significantly influence the stock price. These results indicate that investors in making investment decisions take into consideration the level of stock prices, returns that would be obtained and also consider the ability of illiquid instruments (funds from third parties, received a loan of more than three months, and core capital) against liabilities (current debt ) company.
Keywords: Stock Price, Current Ratio(CR), LeverageRatio, Net ProfitMargin(NPM), TotalAssetsTurn Over(TATO), Earnings Per Share(EPS