JURNAL AKUNTANSI UNIVERSITAS JEMBER
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INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR
Get PDFThis research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, effectiveness and efficiency of budget management. Institutionalization process according to Burns and Scapens (2000) institutional theory takes place through four stages: encoding, enacting, reproduction and institutionalisation. This research aimsto understand the process of institutionalization of performance-based budgeting in Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur. The method used in this research is qualitative method with exploratory case study approach and data collection was done through interview, observation and documentation.The results showed that the institutional position of Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur was in the reproduction stage. This is because the organization still using the old routine and habit although there have been a legal regulation in the form of guidelines issued since 2006. These conditions that causing some problems in the institutionalization of performance-based budgeting process has not run optimally.
Keywords: Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur,Institutional Theory, Performance-based Budgetin
REAKSI HARGA SAHAM DI PASAR MODAL INDONESIA TERHADAP PERISTIWA TEROR BOM PERIODE 2002-2017
Get PDFThis research aims to determine the reaction of stock prices in Indonesia stock ecxchange when event of terror bombs. This research use event study where observation to window period of abnormal return during 5 days before, event date, and 5 days after the event. The data was collected from the Indonesia stock exchange by using daily closing price of stock price and JCI (Jakarta Composite Index). The population are event of terror boms period 2002-2017. The sampling technique in this research used purposive sampling with the criterias are the largest number of victims and the availability of data.The statistic instrument test has been done by using paired sample t-test and SPSS 24 program. The results show that there is the effect of bomb terrorism on stock price reaction in Indonesia stock exchange indicated by the differences of abnormal return. The influential incident that occurred during the bombing of Indonesia's history in Bomb Bali I at 2002, with the passage of time and the number of bombing events, investors have been sensitive to the occurrence of bomb explosion events against stock prices in the Indonesian capital market.
Keywords: Event study, terror boms, abnormal return, Indonesia stock exchang
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DAERAH
Get PDFPenelitian ini bermaksud untuk mengetahui pengaruh kualitas sumber daya manusia serta pemanfaatan teknologi informasi terhadap keandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah. Survei dilakukan terhadap pegawai bagian akuntansi dan/atau penatausahaan di Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Lumajang, khususnya yang telah bekerja selama lebih dari 1 tahun. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan pemanfaatan teknologi informasi memang memiliki pengaruh positif terhadap keandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)
Get PDFThis research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer.
Keywords: Cost of Goods Sold, Production Cost, Cos
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA
Get PDFThis study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis.
Keywords : restatement, boards of directors, independent commissioners, audit committee meeting
DESAIN SISTEM INFORMASI KEUANGAN PENDAPATAN UANG SEKOLAH PADA PERHIMPUNAN PENDIDIKAN (PERHIMPUNAN ABC)
Get PDFNonprofit organizations in the field of service generally focus on the services they provide. This resulted in a lack of attention to the company's internal controls, one of which is the financial field. This study aims to design standard operating procedures of school tuition income on educational foundations using the model of financial information systems. This research uses qualitative method with exploratory case study approach. In addition, researchers also participated directly in this research as a consultant. The results of this study indicate that workmanship in the field of finance has a problem related to the reliability of information displayed both in the form of financial statements and management reports. The absence of Standard Operating Procedure is a major cause of this problem. Standard Operating Procedures can be a problem solver in tracking any problems that result in the lack of financial reports and management reports on the Education Foundation.
Keywords: Financial Information System, Non-profit Organization, Revenue, Internal Control, Standard Operating Procedure
DETERMINANT OF CAPITAL STRUCTURE ON MULTINATIONALITY COMPANY IN INDONESIA
Get PDFThis study aims to examine the factors that affect the capital structure. This research use independent variable that is multinational, managerial ownership, tax uncertainty, while the control variable is effective tax rate, profit growth, return on asset, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2012-2016. The sample of this research is multinational company which means having subsidiaries outside Indonesia. Statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and uncertainty tax have no significant effect on capital structure. while for control variable, return on asset and firm size that have significant influence to capital structure.
Keywords: capital structure, multinational company, multiple regressio
PENGARUH MANAJEMEN PENGETAHUAN, BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI
Get PDFThis study aims to examine and analyze the influence of knowledge management and organizational culture on organizational performance. This study uses theory of Resources Based View. The study conducted by the Agency for Assessment and Application of Technology (BPPT), with 62 respondents on engineering positions. Data collected using questionnaire method that is by giving list question or questionnaire which submitted directly to respondent and also by email. Data analysis techniques in this study using Partial Least Square (PLS) with WarpPLS 3.0. The results showed that knowledge management and organizational culture have positive and significant influence on organizational performance.
Keywords : Knowledge Management, Organization Culture, Performance Organizatio
ANALISIS PENGARUH IMPLEMENTASI ERP TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN
Get PDFThis study aims to test empirically the effect of ERP implementation on profitability and corporate value. This analysis uses independent variable that is profitability and company value, and the dependent variable is ERP implementation. The sample used in this research is a manufacturing company listed on Indonesia Stock Exchange which has implemented ERP. Data collection is done by looking at the financial statements and annual report of manufacturing companies from 2010 to 2016. Research method using multiple regression method with panel data. The results of this study prove that the implementation of ERP has a significant positive effect on profitability by using Net Profit Margin, and ERP implementation also significantly influence the value of the company by using the value of the stock market. The conclusion of this research is that companies that have implemented ERP can have better performance than before implementing ERP.
Keywords: ERP Implementation, Profitability, Corporate Valu
DAMPAK SISTEM ERP TERKAIT RELEVANSI INFORMASI AKUNTANSI DAN KINERJA PERUSAHAAN : PERUSAHAAN ADOPSI ERP DAN TIDAK ADOPSI ERP
Get PDFSistem ERP (Enterprise Resource Planning) dianggap memberikan keuntungan bagi perusahaan. Sistem ERP juga membantu memberikan informasi akuntansi yang berguna bagi pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui dampak sistem ERP pada relevansi informasi akuntansi dan kinerja perusahaan pada perusahaan yang mengadopsi ERP dan perusahaan yang tidak mengadopsi ERP. Pada penelitian ini relevansi informasi akuntansi diuji dengan tiga variabel yaitu predictive value, timeliness dan feedback value. Hasil analisis ini diperoleh dari kuesioner yang telah dibagikan kepada 75 perusahaan, terdiri dari 40 perusahaan yang mengadopsi sistem ERP dan 35 perusahaan yang tidak adopsi sistem ERP, sampel yang diperoleh masing-masing hanya 30 perusahaan sehingga terdapat 60 perusahaan yang diteliti. Hipotesis dalam penelitian ini diuji menggunakan analisis nonparametrik Mann Whitney dengan SPSS untuk mencari perbedaan dampak dari dua jenis perusahaan. Analisis ini membuktikan bahwa sistem ERP berdampak terhadap relevansi informasi akuntansi yang terdiri dari tiga variabel dan kinerja perusahaan pada perusahaan yang mengadopsi sistem ERP.
Keywords : ERP, Value Relevance, Firm Performanc