JURNAL AKUNTANSI UNIVERSITAS JEMBER
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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI)
Get PDFThe timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage.
Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi pada Pemerintah Daerah Kabupaten Bondowoso)
Get PDFThe purpose of this study was to describe the eventual regency government readiness in implementing SAP accrual. The indicators used to assess the readiness include commitment/ integrity, human resources, facilities, and information systems. In addition this study will also describe the conditions and obstacles that occur during the preparation period and will provide an overview of SAP's strategy of accelerating the implementation of accrual through internal and external analysis. This study used a qualitative approach with quantitative tools as a medium for describing readiness. The data used is primary data obtained from observations, interviews and questionnaires. The results of this study explains that when viewed in terms of commitment, human resources, facilities, and information systems the regency government can be categorized quite ready in the analysis in general. This indicates that most on education still has the ability and capacity to implement accrual-based SA . based on the percentage of readiness on education , 50 % on education categorized as “lessâ€, while the “good†only 3.8 % remaining in the category of “pretty†by 46.2 %. The analysis of each variable is also not much different, of the four variables used commitment, human resources, and infrastructure criteria entered into the “pretty†and only variables or indicators of system information that has the criteria of “goodâ€. The results of the road map analysis explaining that the regency government has some weaknesses and obstacles in implementing SAP accrual. The weaknesses include the lack of qualified human resources and infrastructure as well as less than the maximum support from the leadership on education. Strategies that can be used by the regency government as a form of accelerated accrual of SAP implementation, namely the aggressive strategy.
Keywords: SAP Accrual, Readiness, Commitment, Human Resources, Infrastructure, Information System
PENGARUH COMPUTER ANXIETYTERHADAP KEAHLIAN KARYAWAN DALAM MENGGUNAKAN KOMPUTER
Get PDFComputer application technology is used by the company to supported the company’s daily operation, to got efficiency and effectiveness on the operation, and to got profit in long term. For some people, they had an anxiety with the growth of the computer’s technology.
The purpose of this study was to find the empirical evidence, whether computer anxiety had an effect on computer proficiency or not. Computer anxiety is tendency of someone when she/he got a problem, anxious or afraid in using computer technology. This study used Computer Anxiety Rating Scale (CARS) wich developed by Heissen et. al and Computer Self-Efficacy Scale (CSE)that developed by Murphy et. al.
The data findings indicated that computer anxiety had negatif correlation with computer proficiency. It meant that if the employee had computer anxiety, his/her computer proficiency is indicated as low. This finding was consistent with the similar research conducted by Sudaryono and Astuti (2005).
Keywords: computer anxiety, computer proficienc
EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA
Get PDFInformation Systems and Management of State Assets (SIMAK-BMN) is a series of data collection procedures of state property were obtained from the state budget funds to a government entity (satuan kerja) to be processed into information administration of state assets in the balance sheet in Financial Report. This system can meet the managerial and accountability at once. In practice, this system has been formulated in the form of computer-based applications that have been implemented since 2005. Although during this application has gone well, the writing of this paper aims to look at the effectiveness of the system by analyzing the application of SIMAK-BMN application field by scientific literatur related to it. Not only in term of its application tools but also on the user side application, because data collection is done manually by the user application SIMAK-BMN. Effectiveness of Information SIMAK-BMN measure of the level achievement of the objectives the system, namely the administration of state property is good and the high level of accountability in the report of state property and financial report. Because SIMAK-BMN is a subsystem of Institution Accounting System to produce financial statements. The higher the quality of financial statement, meaning the effective implementation of SIMAK-BMN
IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO
Get PDFFirms need to assess the competitive advantage by determining the strategic advantages. TDABC is an instrument to achieve operational improvements in practice, reducing non value added activities and merge similar activities into one place. The objectives of this research is to calculate using the time driven activity based costing ( TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in Bondowoso Regency.
This study is a qualitative research. Design of qualitative methods is general, flexible, and thrives in the process of research. Researchers involve directly in order obtaining as much information. One focus of qualitative research is a phenomenon that can only be explained and cannot be measured, and the phenomenon observed by researchers in the field.
Object of study is the Tape Handayani 82 SME that engaged in tape industry. Selections of the research object because tape is typical of the Bondowoso. Tape has relatively high market share, but in efficiency of time management, activities undertaken, not in accordance with time -driven activity-based costing concepts. Data collection methods used in this qualitative approach. This step is done by directly observe and conduct interviews with employer and owner who do day-to- day business activities especially financial.
Recognition of cost of tape products show too low. As for the fuel smoked tape, tape, dodol and suwar suwir show the company recognize higher. Calculations with TDABC provide more accurate information related to the consumption cost. The result can be used to revise cost product.
Added analysis of the activities does by identifying, preparing and evaluating activities description. The analysis identifies what activities are done, how many people who carry out these activities, the time and resources necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani is not efficient yet. 70 % is still idle capacity so it is necessary to create added value activity. Idle capacity led to increased costs or consumes resources costs that are not necessary.
Keywords: TDABC, activity, poduct cost, tap
FLYPAPER EFFECT: FENOMENA SERIAL WAKTU DAN LINTAS KABUPATEN KOTA DI JAWA TIMUR 2003-2013
Get PDFThe aims of local autonomy is to achieve local independence funding, so the interference of the central government decrease. Local governments have funding source from the own region revenues (PAD), which is used to finance expenditures and development. Regency or municipalities funding sources not only their PAD. Local governments also get help from central government transfers such block grant aid or transfer fund (DAU). In the course of the central government transfers actually become a disincentive for increased regional funding. Regions become more dependent on central government transfers rather than optimize their own revenues (PAD). There are has indications of asymmetric behavior in response to the transfer of central government. Region revenues (PAD) and the transfer fund (DAU) from central government is generally positive effect on the regional expenditure (BD). Results for the time series test indicates that occurred flypaper effect,  indicated by DAU more significant influence on regional expenditure of the influence of the PAD. Regency or manucipalities in East Java generally done flypaper effect, BD response was greater from DAU components. Key words: region revenues, transfer fund, regional expenditur
PENGARUH KERAGAMAN MEDIA DAN IMBALAN EKSTERNAL TERHADAP NIAT BERBAGI PENGETAHUAN MAHASISWA DAN DOSEN AKUNTANSI
Get PDFThe aim of this research is to examine the factors supporting individuals’ knowledge sharing intention. Based on the theory of reasoned action, this study examined influenced of extrinsic reward, and channel richness to knowledge sharing intention. Data was collected using a field study of lecturer and student in university at Malang. We employ independent sample t-test and PLS (Partial Least Squares) version 2.0. The result show that there isn’t perception difference betwen student and lecturer about factors that supporting knowledge sharing intention. The result show that channel richness has played significant part influenced attitude toward knowledge sharing. Extrinsic reward imposed no impact on an individual’s attitude toward knowledge sharing. The result from this study confirm the theory of reasoned action. This study also find that subjective norm greater influence knowledge sharing intention than attitude toward knowledge sharing.
Keywords: theory of reasoned action, extrinsic rewards, channel richnes
MODEL PEMBIAYAAN SALAM PADA PETANI SINGKONG DAN USAHA KECIL BERBAHAN SINGKONG DI KABUPATEN JEMBER
Get PDFPenelitian ini bertujuan untuk mengetahui dan menganlisis (1) bagaimana pelaksanaan dan permaslahan operasionalisasi pembiayaan salam pada petani singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong; (2) apa saja faktor-faktor yang menjadi kendala ketidakberhasilan dan faktor-faktor pemacu keberhasilan pembiayaan sistem salam dan (3) bagaimana model pembiayaan sistem salam yang sesuai dengan karakteristik petani singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong. Jenis penelitian yang akan digunakan adalah penelitian kualitatif exploratory  yang akan dilaksanakan di wilayah Kabupaten Jember. Jenis data yang digunakan adalah data primer dan sekunder diolah dan dianalisis dengan menggunakan metode triangulasi data. Hasil penelitian menemukan bahawa tidak ada pembiayaan salam yang diperoleh petani singkong baik dari industri/usaha tape, keripik singkong maupun tepung singkon, di lembaga keuangan syariah seperti Bank Syariah Mandiri, Bank Muamalat, BPR Syariah ASRI Madani Nusantara maupun BMT Sidogiri. Permasalahan yang dihadapi petani singkong adalah kekurangan modal, kesulitan memasarkan dan rendahnya kualitas singkong pada saat musim hujan, gagal panen, serangan hama penyakit, waktu stock dan naik turunnya harga serta lamanya periode produksi mulai tanam sampai dengan panen. Permasalahan yang akan dihadapi dalam pelaksanaan operasionalisasi pembiayaan sistem salam adalah tidak ada modal yang digunakan untuk membayar uang tunai dimuka, adanya risiko hilngnya modal, karakter tidak baik atau hasil panen di jual ke pihak lain karena adanya kenaikan harga. Model pembiayaan salam pada petani singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong mungkin bisa dilakukan adalah pembiayaan salam pararel dengan models isthisna cara memodifikasi cara pembayaran seperti pembiayaan murabahah.  Kata Kunci: pembiayaan, salam, salam pararel, lembaga keuangan syaria
PENGUJIAN ATAS DEBT/EQUITY HYPOTHESIS DAN SIZE HYPOTHESIS TERHADAP PEMILIHAN METODE PENYUSUTAN ASSET TETAP
Get PDFThis study aims to examine the debt / equity hypothesis and hypothesis size (political cost hypothesis) with a focus on fixed asset depreciation accounting method selected companies. Debt / equity hypothesis states that if the debt / equity ratio of a company is getting higher, then chances are the company to choose accounting methods that increase profitability also increased (Watts and Zimmerman, 1986). This study uses debt to equity ratio and interest coverage ratio as proxy variables to test the debt / equity hypothesis. While the size hypothesis states that the larger the company, the managers the possibility to choose accounting methods that reduce profits is also higher (Watts and Zimmerman, 1986). This study uses total assets and net income as proxy variables for company size. This study uses a logit regression to test the hypothesis. The total sample of the study was 108 company's financial statements for the year ended December 31, 2004. The results show that the debt / equity hypothesis (the interest coverage ratio as a proxy variable), and the size hypothesis (with total assets as a proxy variable) proved. Overall, the test results are consistent with previous studies.
Keywords: debt/equity hypothesis, size hypothesis, logit mode
STUDI PENERAPAN PSAK 45 YAYASAN PANTI ASUHAN YABAPPENATIM JEMBER
Get PDFYayasan Panti Asuhan Yabbapenatim in managing funds from donors, and distribution process more inclined to charity to help education, health assistance, and support working capital. In the case of this disclosure orphanage foundation has not made a note to the financial statements and for the presentation of its financial statements Yayasan Panti Asuhan Yabbapenatim make two simple financial statement balance sheet and statement of sources and utilization of funds. Yayasan Panti Asuhan Yabbapenatim has met the statutory regulations charity to make the financial statements. However, the components of financial statements that are made not complete and not fulfill the components of financial statements in accordance with IAS 45, because of limited funds and human resources are managed. The financial statements have not been audited by an independent auditor or by a public accounting firm. Because if the audited it will provide added value for Transparency and accountability to the financial statements he made that will increase public confidence in the Yayasan Panti Asuhan Yabbapenatim to manage,distribute and use it. Key words: Accounting Foundation, IAS 45, Financial Reporting