JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Pengaruh Mekanisme Corporate Governance terhadap Kualitas Pelaporan Keuangan pada Perusahaan Non Keuangan Terdaftar di BEI
No full textABSTRACT
Financial reporting is important for interested parties because it includes financial information and other specific information that may influence decision- making. Efforts in presenting quality financial reporting to be a challenge for companies because of the increasing number of cases of manipulation of financial statements. Corporate governance mechanism has an important role to support the achievement of financial reporting quality. The purpose of this study was to examine and obtain empirical evidence of the influence of corporate governance mechanisms on the quality of financial reporting. This research is quantitative. The sample used in this study is a non- financial companies listed on the Indonesia Stock Exchange during the period from 2009 until 2013 amounted to 660 companies. Analysis of the data used in this study is multiple regression analysis. The results showed that the proportion of independent board, managerial ownership and institutional ownership has proved a significant effect on the quality of financial reporting. Age of the company, type of industry, quality audit, leverage, liquidity and growth as control variables proved to have a significant effect on the quality of financial reporting.
Keywords: corporate governance, the proportion of independent board, managerial ownership, institutional ownership, the quality of financial reportin
Pengaruh Kompensasi, Motivasi, dan Komitmen Organisasi terhadap Prestasi Kerja Karyawan: Studi Empiris pada PT. Bank Mandiri Persero, Tbk Cabang Lumajang
Full text linkResearch this aim to analyze the influence of compensation, motivation, and organization commitment to employees labour capacity of Bank Mandiri, Inc. Respondents of this research were all employees, with which 30 samples with sampling technique is purposive sampling. This research uses primary data obtained directly via a questionnaire. Data analysis techniques to test the hypothesis of this research is double regression analysis. The result of this research and hypothesis testing show that compensation, motivation and organization commitment have the influence to labour capacity employees. From third free variable, motivation variable have influence larger ones to employees labour capacity.
Keywords: compensation, motivation, organization commitment, employees labour capacit
PENGARUH CSR DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR di BEI )
Full text linkCSR issue influences the corporate business performance, so that the corporate is demanded to be responsive.The aims of the research are to perceive: (1) the influence of CSR disclosure to firm value, (2) the influence of CSR disclosure to the firm value with financial performance as intervening variable. The research took 32 manufacturing companies listed on Indonesia Stock Exchange from 2007 to 2009 for the population by purposive judgement sampling. Data was collected by content analysis and documentation method with the observation period during 3 years. The analysis method used path analysis with SPSS 17 version. The results show that CSR disclosure does not influence the firm value directly, and the firm value with financial performance as variable intervening does not either.
Keywords: CSR Disclosure, Firm Value, Financial Performance
ARTI PENTING VISI BUSINES DALAM IMPLEMENTASI SISTEM ERP
Full text linkSistem ERP adalah solusi paket peranti lunak komprehensif yang bertujuan untuk mengintegrasikan secara total dari keseluruhan fungsi dan proses busines. Dalam perkembangannya, sistem ini menjadi alat bagi perusahaan untuk menghadapi Persaingan busines global dan transformasi ekonomi industri dalam rangka meningkatkan efisiensi dan efektivitas proses busines perusahaan. Namun, banyak perusahaan yang gagal dalam mengimplementasikan sistem ERP sehingga perusahaan mengalami kerugian karena investasi besar untuk sistem tersebut.
Dalam keputusan penggunaan sistem ERP, perusahaan harus menselaraskan sistem tersebut dengan visi busines perusahaan. Implementasi ERP merupakan bagian dari strategi TI dalam pemenuhan kebutuhan informasi untuk pengambilan keputusan bagi perusahaan. Ketika kondisi ketidakselarasan antara strategi busines dangan strategi TI terjadi, maka perusahaan dalam ancaman kegagalan implementasi sistem ERP.
Kata Kunci: Sistem ERP, Visi Busines, Strategi SI, Strategi T
POLA PENGEMBANGAN AGROINDUSTRI YANG BERDAYA SAING (Studi Kasus Kabupaten Malang)
Full text linkThis paper searchs the patternof agricultural competitivenessand its important variables that may influence on agroindustrial growth. Agriculture sector need to developed by industrialization that based on sectoral and spatial competitiveness. The competitiveness can reflected by natural capacity, and industrial efficiency that taken by economic of scale and agglomeration benefits. So, clusterization and industrial linkage will affect to increasing of agroindustrial competitiveness.
By using location-quotient index, dynamic shift-share, principle component anaylisis, and cluster analysis, the result shows that most of farm and dairy products has competitiveness. They need an incentive instruments that can provide all of agroindustrial growth.
Keywords: agricultural, dynamic shift-share, principle component anaylisis, and cluster analysis
PENGARUH KEPEMIMPINAN, KEDISIPLINAN DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS MELALUI KINERJA KARYAWAN (Studi Empiris Pada Perusahaan Daerah Perkebunan (PDP) Kabupaten Jember)
Full text linkABSTRACT Halil1, Bagus P. Yudhia K.2, Tanti Kustiari2 1 Mahasiswa Program Studi Agribisnis Program Pascasarjana Magister Terapan Politeknik Negeri Jember. 2 Dosen Pascasarjana Magister Terapan Politeknik Negeri Jember. Alamat: Jl. Mastrip, Jawa Timur 68101, Indonesia +62 331 333352 Â There were many issues of human resources management at the Perusahaan Daerah Perkebunan (PDP) Jember. While the competition just makes it more difficult especially increase competitiveness. The purpose of this study was to determine the effect of leadership, discipline and motivation on employee performance, and determine the effect of leadership, discipline, motivation and performance of employee productivity. This study uses a confirmatory approach and PDP Jember as an object of research. Data were analyzed using path analysis. The results showed that the leadership, discipline and motivation significantly influence employee performance and leadership, discipline, motivation and employee performance significantly influence employee productivity. Â Â Keywords: Leadership, Discipline, Motivation, Performance, Productivity, PDP Kab. Jember, Path Analysis
PENGARUH STRATEGI BERSAING DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL PERFORMANCE
Full text linkPenelitian ini bertujuan untuk menguji pengaruh strategi bersaing dan corporate governance terhadap intellectual capital performance. Strategi bersaing yang digunakan adalah kerangka strategi bersaing Porter (1985) yaitu strategi differentiation dan strategi low cost.Intellectual capital performancediukur dengan menggunakan model Pulic (VAICTM). Data yang digunakan dalam penelitian ini sebanyak43 perusahaan perbankan, credit agencies other banks, insurance, dan securities di Indonesia selama periode 2007-2009. Pengujian hipotesismenggunakan analisis regresi berganda.Hasil penelitian menunjukan bahwa corporate governance berpengaruh terhadapintellectual capital performance,sedangkanstrategi bersaing tidakterbuktimempunyaipengaruh yang signifikanterhadapintellectual capital performance.
Kata kunci: strategi bersaing, corporate governance, intellectual capital performanc
Pengaruh Relationship Efforts terhadap Relationship OutcomesPendengar Radio Ratu FM Jember
Full text linkThis study aims to determine: (a) the relationship effort influence directly or indirectly on relationship outcomes, and (b) satisfaction influence on trust. In this research relationship effort model that includes four types of independent variables are communication, personalization, preferential treatment and rewarding. And the dependent variable in this study is the satisfaction and trust of listeners. In this study, the sampling technique is done by accidental sampling with amount of sample as much 88 respondents and methods of data analysis used was path analysis. The result of this research are: (a) communication significantly influence directly on satisfaction and trust of listeners and communication influence the trust through satisfaction of listeners, (b) preferential treatment significantly influence directly on satisfaction and trust of listeners and preferential treatment influence on the trust through satisfaction of listeners, (c) Rewarding significantly influence directly on satisfaction and trust of listeners and rewarding influence trust through satisfaction of listeners, (d) Personalization significant influence directly on satisfaction and trust with listeners and personalization influence trust through satisfaction of listeners and ( e) Satisfaction significant influence on the trust of listeners.
Keywords: Relationship Efforts, Relationship Outcomes and Path Analysi
MENELISIK AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
Full text linkAkuntansi Pemerintahan berbasis akrual merupakan suatu inovasi dalam unit administrasi publik. Basis akrual diaplikasikan sebagai dasar pencatatan laporan anggaran dan laporan keuangan karena memiliki banyak manfaat. Saat ini, implementasi basis akrual menjadi tren dalam sektor pemerintah di berbagai negara.
Artikel ini bertujuan untuk menjelaskan bagaimana perkembangan standar, implementasi basis akrual yang dilakukan entitas pemerintah beberapa negara, serta kelebihan dan kelemahan penerapan akuntansi pemerintahan berbasis akrual di beberapa negara.Pendekatan yang digunakan dalam penulisan artikel ini adalah pendekatan kualitatif interpretif. Pendekatan ini digunakan karena penulis bermaksud memperoleh gambaran yang mendalam tentang akuntansi pemerintahan berbasis akrual dan memotret bagaimana implementasi basis akrual dalam sektor pemerintah di berbagai negara.
Kata kunci: akuntansi berbasis akrual, standar Akuntansi pemerintahan, implementasi akuntansi akrua
PERANAN TEKNOLOGI INFORMASI DALAM AUDIT
Full text linkInformation technology has changed the business transaction, recording dan business process. When most financial information exist in electronic form, auditors should consider audit procedures. In the other hand, the use of information technology can be used to improve the audit techniques and tools. The information technology also can help auditor increase their productivity, as well as that of the audit function. Generalized audit software is the tool use by auditors to automate various audit tasks. This method is rarely used by auditors because they have to examine the whole data. It will takes more time and more money. When accounting and electronic data interchange popularizing, the computerized audit tools are becoming more necessary. With electronic data interchange, an entity and it’s customers or suppliers use communication links to transact business electronically, but some electronic evidence may exist for only a short time and be irretrievable after a specified period if files are changed and backup files do not exist. Thus, auditors should consider the time during which information exists or is available in determining the nature, timing and extent of their substantive tests and applicable tests of controls