JURNAL AKUNTANSI UNIVERSITAS JEMBER
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KEMAMPUAN PREDIKSI RASIO-RASIO KEUANGAN TERHADAP LABADAN ARUS KAS MASA DEPAN DAN PENGARUHNYATERHADAP DIVIDEND PAYOUT RATIOPADA PERUSAHAAN MANUFAKTUR DAN JASA
Get PDFTujuan penelitian ini adalah untukmenguji kemampuan rasio-rasio keuangan yang meliputi gross profit to net sales, current ratio, cost of goods sold inventory, cost of goods sold to net sales,inventory to net sales,net sales to netassets, quick assets to inventory, quick assets to total assets, working capital to total assets, working capital to net sales, profit before taxes to shareholders’ equitydalam memprediksi laba yangdiperoleh perusahaandan arus kas masa depan,dan jugamenguji kemampuan laba dan arus kas bebas untuk investasi atau pendanaan dalam meningkatkan DPR.Penelitian yang dilakukan merupakan penelitian empirik dengan pengujian hipotesis. Populasi penelitian adalah seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 40 perusahaan manufaktur dan 1 perusahaan jasa yang listed di BEI dengan periode penelitian 2006-2008.Penelitian ini menggunakan analisis jalur (path analysis).
Hasil pengujian menunjukkan bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan terhadap variabel interveninglaba dan arus kas. Sedangkan laba dan arus kas dapat digunakan untuk memprediksi DPR. Laba memiliki pengaruh yang sangat kuat dalam memprediksi DPR dibandingkan dengan arus kas. Hal ini tidak aneh karena perusahaan hanya dapat membagikan dividen semakin besar jika perusahaan mampu menghasilkan laba yang semakin besar. Jika laba yang dihasilkan besarnya tetap, perusahaan tidak bisa membagikan dividen yang makin besar karena hal ini berarti perusahaan akan membagikan modal sendiri.
Kesimpulan dari penelitian ini adalah bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan untuk memprediksi laba dan arus kas masa depan. Sedangkan laba dan arus kas bebas dapat digunakan untuk memprediksi dividen yang dibagikan perusahaan.
Kata Kunci : gross profit to net sales, current ratio, cost of goods sold inventor
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA
Get PDFThis study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank.
Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Ban
TINJAUAN HISTORIS PENYUSUNAN RERANGKA KONSEPTUAL
Get PDFAn accounting conceptual framework can be defined a coherent system of inter-related objectives and fundamentals that should lead to consistent standards that prescribe the nature, function and limits of financial accounting and financial statements.The main reasons for developing an agreed conceptual framework are that it providesa framework for setting accounting standards, a basis for resolving accounting disputes, and fundamental principles which then do not have to be repeated in accounting standards.
This article has outlined the history and nature of a accounting conceptual framework. The article showed this important area which is fundamental to understanding the whole process of developing accounting standards.
Key words: conceptual framwork, FASB, IASC, IFR
PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA
Get PDFAccounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting.
The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption.
Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.00
PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
Get PDFThe current business environment changes rapidly. The company must have a reliable internal control system in order to survive and highly competitiveness. This paper discusses about the important role of internal control in Accounting Information Systems. The study of literature is used in this paper. The author presents five old papers as an object of it.The author finds six important role of Internal Control System. The first is giving a great influenced on Accounting Information Systems which is computer-based, Internal Control Systems can prevent excessive resources within the company, Creating accountability of the financial reports, increasing the credibility and quality to the company, the management becomes easy to make the decision, and preventing the fraud. Accounting Information Systems which is computer based can’t do well without controlling from the management Keywords:Accounting Information System, Internal Control, The Important Rol
PERANCANGAN APLIKASI PENENTUAN HARGA POKOK PRODUKSI PRODUK TURUNAN TAPE SINGKONG DALAM USAHA MENCAPAI HARGA KOMPETITIF
Get PDFPada umumnya, pengusaha tape dan produk turunannya belum mampu untuk mengukur secara akurat biaya-biaya dalam proses produksi. Akibatnya, mereka kehilangan informasi yang berguna bagi pengambilan keputusan strategis terutama untuk penentuan harga jual. Pengusaha yang masih menggunakan perhitungan kasar atau tradisional, akan mengalami kesulitan dalam memasuki lingkungan industri dengan tingkat persaingan yang tinggi. Di lain sisi, pengusaha juga akan mengalami kesulitan dalam mengetahui komponen-komponen dalam biaya produksinya yang dapat ditekan atau dihilangkan untuk mencapai proses produksi yang ekonomis dan efisien. Tujuan penelitian ini adalah merancang sebuah aplikasi yang dapat digunakan untuk melakukakan perhitungan harga pokok produksi yang aplikatif dan sederhana bagi para pengusaha produk turunan tape. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode deskrptif interpretatif. Penelitian ini mendeskripsikan gambaran proses produksi kemudian menginterpretasikan model harga pokok produksi dan mengembangkan perangkat lunak untuk model tersebut. Hasil penelitian ini diharapkan dapat menjadi solusi alternatif khususnya bagi pengusaha dalam menyelesaikan perhitungan harga pokok produksi secara efektif dan efisien dengan menggunakan aplikasi berbasis Microsoft Excel Macro. Kesimpulan dari penelitian adalah jika pengusaha telah menggunakan aplikasi ini, maka mereka dapat meminimalisir kesalahan dan proses penentuan biaya produksi sampai dengan penentuan harga jual yang kompetitif dengan lebih cepat dan akurat. Kata kunci : Aplikasi, Harga Pokok Produksi, Harga Kompetitif, Microsoft Excel Macro
KAJIAN KARAKTER AKUNTANSI SYARI’AH: DULU, KINI, DAN ESOK
Get PDFSyari’ah accounting based syari’ah paradigm is Al-Qur’an, Hadis and Fiqh (Qias, Ijtihad, Ijma) to become obedient, right, dan responsibility to tauhid al-ibadah purpose for three relationship dimention, that is; (1) find willing of Allah SWT as main purpose to appoint social-economic fair, (2) benefit realization for society, to gives a obligation for societys, and (3) personal desire, to gives the require self.
Syari‘ah accounting development based two factors, First, apart of society concept to hold on syariat accomplishment according to general, and especially how the society to hold commitment for accounting implementation based on syari’ah. In the second, the syari’ah accounting practices not only just to philosophy level, but from beliefing of philosophy that discanded in the real practices. To become development next periode of syari’ah accounting: (1) growth open minded reflection, (2) adjust the true perspektif about Islam, (3) growth the institutions of syari’ah implementation, (4) gives caring to development of syari’ah implementation, and (5) doing together trade with entiring of component.
Keywords: Syari’ah accounting, and syari’ah paradig
MENYINGKAP "MALPRAKTIK" TATAKELOLA RESIKO ETIKA PADA PT. “G†– DI JAWA TIMUR
Get PDFPermasalahan etika dalam suatu perusahaan menjadi hal utama dalam mengelola resiko etika dalam suatu organisasi. Seringkali dalam suatu pengelolaan perusahaan, terdapat dilema etis, dimana dilema etis tersebut dapat memaksa suatu entitas (individu/organisasi) untuk melakukan tindak kecurangan.oleh karenanya, dalam pencapaian tujuan perusahaan, sebaiknya bila perusahaan tidak terlalu memprioritaskan pencapaian laba semata. Mungkin perusahaan dapat mencapai tujuan tersebut dengan segala cara, namun jika permasalahan etis menjadi terbelengkalai akan berdampak pada perilaku individu maupun perilaku organisasi tersebut. Pengelolaan resiko etika yang buruk dapat menimbulkan tindak kecurangan yang tidak hanya dilakukan oleh individu semata, namun dilakukan oleh perusahaan sebagai suatu organisasi. Oleh karenanya, makalah ini mengungkap dan menggambarkan pengelolaan (tatakelola) resiko etika yang buruk pada PT.“G†di Di Jatim akan berakibat pada tindakan kecurangan yang dilakukan oleh tidak hanya pegawainya, namun juga oleh manajemen perusahaan.
Kata Kunci: Manajemen Resiko Etika, Fraud, Fraud Preventiv
AKUNTANSI, KEKUATAN, PENGETAHUAN: PERAN AKUNTANSI DALAM MEMBANGUN PERADABAN
Get PDFParadigma new accounting history dalam studi sejarah akuntansi umumnya mengkritisi pendekatan yang digunakan oleh traditional accounting history yang dikatakan bersifat ahistoris dan antik (Sukoharsono, 1998a). Dikatakan ahistoris karena sejarah akuntansi ditulis dengan sudut pandang masa kini, dimana sejarah akuntansi cenderung disajikan secara kronologis dengan perlahan-lahan menampilkan kebenaran masa kini. Dan dikatakan antik karena sejarah akuntansi terkonsentrasi pada penjelasan mengenai “apa†yang terjadi di masa lalu bukannya menjelaskan “bagaimana†dan “mengapa†akuntansi berpengaruh terhadap kehidupan masyarakat (Stewart, 1992 dalam Sukoharsono, 1998a). Paradigma new accounting history memandang akuntansi tidak semata sebagai peralatan teknis pencatatan transaksi melainkan sebagai suatu kekuatan dan pengetahuan (power and knowledge) yang dapat membentuk perilaku manusia dalam suatu kelompok masyarakat, yang pada akhirnya menjadi dasar bagi berdirinya suatu peradaban.
Kata kunci: new accounting history, Foucauldian, power-knowledge, peradaba
DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA
Get PDFBy analyzing the quarterly financial report, this research aims to provide empirical evidence about the timing of earnings management activities based riels (activities-based real earnings management) and profits related to alignment and the persistence of profits. Hypothesis are: (1) riels earnings management more done in the fourth quarter, (2) flattening profits through earnings management riel a positive impact on the persistence of earnings and (3) companies that allegedly made a profit through the manipulation of leveling riel activity has the persistence of profit higher in the fourth quarter than in any other quarter.
This study tested three earnings management proxy riel operating cash flow is abnormal, abnormal discretionary expenses, and abnormal production boarding. Riel profit management is calculated by summing the three standardized proxy. The number of companies that serve as a sample according to the criteria is a company with 63 research period from 2004 to 2008. Of this amount, the company entered into a profit-based criteria grader Eckel model is as much as 26 companies. The collection of data with purposive sampling method. Testing the first and third hypothesis was tested with different test or indendent sample t-test while the second hypothesis was tested with regression.
The first hypothesis test results showed that the average abnormal operating cash flow, abnormal discretionary expenses, and lodging in the abnormal production of the fourth quarter is statistically greater than in any other quarter. Standardize the amount of the three proxy in the fourth quarter is also statistically greater than in any other quarter. This study failed to support the second hypothesis which states that the flattening of profit through the manipulation of positive affect riel activity against the persistence of profits. In contrast, this study proves that the act of leveling a profit through the manipulation of riels activities negatively affect the persistence of profits. The third hypothesis test results show that the average difference between the persistence of profits in the fourth quarter with the other quarter was not statistically significant. So that it can be said that there is no difference in the persistence of profits in the fourth quarter with another quarter.
Keywords: Activities-Based Real Earnings Management, Quarterly Financial Report