JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Not a member yet
177 research outputs found
Sort by
SISTEM INFORMASI DAN STRATEGI BUSINES PERUSAHAAN
Full text linkPerkembangan teknologi yang cepat, membuat perusahaan memiliki kesempatan yang luas untuk melakukan portofolio teknologi informasi untuk memperoleh kecepatan, efisiensi dan fleksibilitas dalam menjalankan proses businesnya. Teknologi dan sistem informasi memainkan peran penting dalam memperoleh keunggulan kompetitif perusahaan. Keberhasilan untuk memperoleh hal tersebut, dapat terjadi ketika terjadi keselarasan strategi sistem informasi dengan tujuan organisasi.
Tujuan organisasi yang tertuang dalam visi dan misi perusahaan dapat dicapai dengan strategi busines yang bagus. Strategi ini tidak dapat berjalan dengan baik tanpa desain sistem informasi yang baik pula. Pilihan terhadap strategi busines berdampak pada penentuan strategi sistem informasi. Mulai dari proses perencanaan, desain pengembangan, sampai dengan impementasi sistem informasi mensyaratkan keselarasan dengan strategi busines perusahaan. Menjalankan proses tersebut dengan baik, akan menciptakan keunggulan kompetitif bagi perusahaan.
Kata Kunci: Teknologi, Sistem Informasi, Sistem Informasi Strategis, Strategi Busine
Penerapan Sistem Informasi Berbasis Komputer Pada Aplikasi Monitoring Keuangan dan Aset (Terkait Penatausahaan Piutang Tuntutan Ganti Kerugian Negara)
Full text linkAbstract These day, the development of information and technologies in Indonesia is in steady pace and right now also involving other sectors including private and government sectors. Information and technologies has become a common tool that also has been used by many people to support and sustain their daily needs. With the usefulness of the modern technologie, it’s expected that human can invent a new form of system of information that can be used as a tool for running a business or to achieve the organization’s goals. The information that has been given by the system of information is really vital for some decision makers. The preciseness of a decision that made by the decision makers does rely on the information which they retrieve. If the information is not reliable, it will affect the decision that has been made. If a company or some government institution make the wrong choice, the company will suffer loss or the aim of the institution will never be achieved. That’s why many companies spend a lot of money for their system of information so they can get a reliable source of information. A good information is an information which is accurate, actual, and relevant
ASET BERSEJARAH DALAM PELAPORAN KEUANGAN ENTITAS PEMERINTAH
Full text linkMasalah-masalah akuntansi banyak dihadapi entitas pelaporan dalam kaitannya dengan aset bersejarah, baik dari sisi pengakuan, pengukuran, penilaian, maupun penyajian. Artikel ini mencoba menjelaskan masalah-masalah yang berkaitan dengan akuntansi aset bersejarah pada entitas pemerintahan dengan pendekatan studi literatur. Dari hasil studi literatur dapat disimpulkan bahwa entitas pemerintah seharusnya memperlakukan sama antara non-operational heritage assets dengan operational hertitage aset, yaitu diakui sebagai aset tetap dalam laporan keuangan. Namun, jenis non operational heritage assets yang dapat diakui dalam neraca adalah jenis aset tanah dan bangunan bersejarah yang diperoleh pada periode berjalan. Aset bersejarah yang memiliki kos yang dapat diukur secara andal dapat disajikan dalam neraca. Kos yang andal dapat diperoleh dengan mendeteksi dari mana aset bersejarah itu diperoleh. Aset bersejarah harus dapat dinilai dengan metoda yang tepat sehingga menghasilkan informasi yang andal mengenai kos pada aset bersejarah yang disajikan dalam laporan keuangan. Adanya pengakuan aset bersejarah akan mendorong pengelolaan aset bersejarah yang baik oleh entitas pengendali.
Kata kunci: Aset bersejarah, pengakuan, pengukuran, penilaian, penyajia
PENGARUH PEMAHAMAN TINDAK PIDANA KORUPSI DAN PEMAHAMAN PENGHINDARAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK DI DAERAH ISTIMEWA YOGYAKARTA
Full text linkThe background of this research is based on the frequent occurrence of cases of corruption and tax avoidance. The problem in this research is to know is there any understanding of corruption and tax avoidance understanding affect the level of tax compliance in the payment of taxes in Yogyakarta Special Region.
In this study using multiple linear regression analysis method. R Square value in this study was 24.7%, the independent variables to explain the dependent variable 24.7% and the remaining 75.3% is the influence of other variables that are not observed.
The conclusion of this study is based on the F test, it is known that Ho is rejected and Ha accepted, which means that there is positive and significant. Advice given to the government and tax authority to settle cases of corruption and tax avoidance.
Keywords: Corruption, Tax Avoidance, Tax Complianc
SEBUAH KAJIAN PADA UNDANG-UNDANG INFORMASI DAN TRANSAKSI ELEKTRONIK (UU ITE)
Full text linkInformation technology gets essential role in trade and national economic growth to render social welfare. It in harmony with aim both of base and intent UU ITE which is “developing commerce and national economics in order to increase people welfare†But, in UU ITE that stills a lot of thing that need especially been added TI's exploit suitability in transactions electronics.
There is a few things most overlooks that actually more have is focused deep UU ITE, for example spamming problem, well for email spammingand also personal data sell problem by banking, insurance, virus, worm computer (still implicit at Section 33) specifically for development and its broadcast, and type phising as typo pirates that makes not enjoy electronic commerce process.
Keyword: UU ITE, e-commerce, information technolog
PELAKSANAAN PENGEMBANGAN KARIR DALAM MENINGKATKAN KINERJA PEGAWAI STUDI KASUS DI PUSAT PENDIDIKAN KELAUTAN DAN PERIKANAN
Full text linkOrganisasi memiliki pengaruh yang besar dalam karir anggotanya melalui fungsi-fungsi manajemen sumber daya manusia. Melalui manajemen dan pengembangan karir dapat membantu para pegawai untuk merealisasikan tujuan karirnya di masa yang akan datang. Penelitian ini bertujuan diantara lain untuk: (1) Mengidentifikasi pelaksanaan pengembangan karir pada Pusat Pendidikan Kelautan dan Perikanan. (2) Mengidentifikasi sistem peningkatan kinerja pegawai Pusat Pendidikan Kelautan dan Perikanan. (3) Menganalisis pengaruh pengembangan karir terhadap peningkatan kinerja pada Pusat Pendidikan Kelautan dan Perikanan. Adapun metodologi yang dipakai adalah kuantitatif dengan menggunakan regresi linier berganda, dengan variabel dependent (Kinerja) dan variabel independent (kompetensi, dan kualifikasi). Adapun data yang diambil berupa dana primer dengan menyebar kuesioner ke 35 responden. Hasil penelitian ini menunjukkan bahwa faktor kompetensi tidak berpengaruh secara signifikan terhadap peningkatan kinerja pegawai dengan nilai thitung < nilai ttabel (-0,812 < 2,034), sedangkan faktor kualifikasi berpengaruh secara signifikan terhadap peningkatan kinerja pegawai dengan nilai thitung > ttabel (2,472 > 2,034). Pada sisi lain, pada hasil uji simultan antara pengaruh kompetensi, kualifikasi terhadap peningkatan kinerja pegawai berpengaruh secara signifikan dengan nilai Fhitung > Ftabel (5,466 > 3,284). Kata kunci: Pengembangan karir, Kompetensi, Kualifikasi, dan Kinerj
PERBEDAAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBELUM DAN SESUDAH BERLAKUNYA UU NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI)
Full text linkTujuan dari penelitian ini adalah untuk mengetahui : (1) Pengaruh Tanggung jawab sosial perusahaan (CSR) terhadap nilai perusahaan (2) Pengaruh Tanggung jawab sosial perusahaan terhadap nilai perusahaan dengan persentase kepemilikan manajemen sebagai variabel moderator (3) Perbedaan luas pengungkapan tanggung jawab sosial perusahaan periode sebelum dan sesudah berlakunya UU Nomor 40 Tahun 2007 tentang Perseroan Terbatas.Sampel penelitian ini adalah perusahaan pada sektor manufaktur tahun 2006 - 2008 dengan menggunakan metode purposive sampling. Terdapat 34 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis pada penelitian ini adalah analisis regresi sederhana dan analisis regresi berganda.
Hasil penelitian ini menunjukkan bahwa pengungkapan Tanggung jawab sosial perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Kepemilikan manajemen sebagai variabel moderator tidak dapat mempengaruhi hubungan pengungkapan Tanggung jawab sosial perusahaan dan nilai perusahaan. Terdapat perbedaan luas pengungkapan tanggung jawab sosial perusahaan periode sebelum dan sesudah berlakunya Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas.
Kata Kunci: Tanggung jawab sosial perusahaan, Nilai Perusahaan, Kepemilikan Manajeme
ANALISIS PENGARUH BIAYA BUNGA, BIAYA KEAGENAN, RISIKO BISNIS,UKURAN PERUSAHAAN, TERHADAP KEBIJAKAN UTANG DAN KEMAMPULABAAN PERUSAHAAN JASA DI BURSA EFEK INDONESIA
Full text linkPurpose of this research is to test influence cost of interest, agency cost, business risk, company size to debt directly and indirect of service firm in Indonesian Stock Exchange and test influence of capital sructure influential to profitability of service firm in Indonesian Stock Exchange.
This research is including explanatory research explaining the relation of causal between independent variables to variable dependen. Population applied in this research is service firm which listed in Indonesian Stock Exchange (BEI) time line 2006 up to 2008. Data analytical method applied by data normality test and SEM.
Result of this research indicates that cost of interest, agency cost, businnes risk and company size influential signifikan to policy of service firm debt in Indonesian Stock Exchange. Cost of interest, agency cost, business risk, company size influential signifikan directly and indirect to profitability of service firm in Indonesian Stock Exchange. Policy of debt influential signifikan to profitability of service firm in Indonesian Stock Exchange.
Conclusion from this research is influence cost of interest, agency cost, business risk, company size to policy of debt either directly and also indirect is signifikan at service firm in Indonesian Stock Exchange.
Key Word: cost of interest, agency cost, business risk, company size,
debt directly and profitabilit
PENGARUH PROGRAM SERTIFIKASI PERIODE 2009/2011 TERHADAP PENINGKATAN KINERJA GURU DAN MUTU PENDIDIKAN PADA TINGKAT SEKOLAH MENENGAH KEJURUAN NEGERI (SMKN) DI KOTA JEMBER TAHUN AJARAN 2012/2013
Full text linkResearch on "The Effect of Certification Program Period 2009/2011 Against Teacher Performance Improvement and Quality Education At Level Vocational High School (SMK) in Jember city in Academic Year 2012/2013".The purpose of this study is 1. For to test and analyze the effect of teacher certification program period 2009/2011 to increase teacher performance level Vocational High School (SMK) in Jember City school year 2012/2013. 2. To examine and analyze the effect of the certification program period 2009/2011 on educational quality level Vocational High School (SMK) in Jember City school year 2012/2013. 3. To determine and analyze the effect on educational quality teacher performance level Vocational High School (SMK) in Jember City school year 2012/2013. Populations are teacher subject areas PNS National Final Examination (UAN) consisting of Indonesian studies, study Mathematics, English studies at five vocational high schools in the city of Jember who has received benefits or a professional certification program that has escaped the period 2009/2011. Number of certified teachers as much as 137 people. Techniques or sampling method used is proportional sampling design in this study is included in the explanatory describes the relationship between two or more variables. The results showed that certification has a significant positive effect on the performance and quality of education. This is evident from the results of the analysis, the higher the teacher pemahan objectives, concepts, and maanfaat teacher certification, then diaharapkan increasing teacher performance that will have an impact on the quality of education.
Keywords: Certification, Performance Teacher, Quality of Educatio
Pengaruh Etika Bisnis Islami Terhadap Kinerja Pembiayaan Mudharabah Melalui Informasi Asimetri Pada Bank Syariah di Jawa Timur
Full text linkLow level of performance of mudharaba financing is likely a multi-dimensional problems that have occurred since a long time and no inclination to change. Implications of the resultsof the high-profit and loss sharing (such as murabaha) is the formation of public perception that sharia banking is almost no difference with the conventional banking. Such perceptions will form a separate reputational risk that is feared will lead to cynicism among the public that sharia banking business is only a mindset change of name only, while the perpetrators are still common. State performance of sharia banking mudharaba financing portofolio at sharia banking is to show the discrepancy between theory and practical implementation of mudharaba financing.
This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. With the known variables than can affect the performance of mudharaba financing will be obtained by solving the solution of gap/inconsistencies between between theory and practical implementation of mudharaba financing and can answer the phenomenon of mudharaba financing is low performance.
This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. The study is based on agency theory and theory of sharia enterprise. Agency theory to explain the phenomenon of information asymmetry between the parties of mudharib and sharia bank. Sharia enterprise theory to explain the necessity of sharia Islamic ethics in running the business.
These studies included in this type of survey research used for the purposes of clarification or confirmation, or also known as hypothesis testing research, which is intended to explain the influence between variable or causal relationship between variables by testing the hypothesis. The population of this study are all branches of sharia banks and sharia business unit which operate mudharaba financing in East Java, which amounts to 19 bank branches of sharia (sharia business units) with 35 respondents.Methods of data analysis in this study is Structural Equation Modeling using Partial Least Square (PLS) with the aid of computer programs SmartPLS package.
The study results showed that Islamic business ethics significantly affect on information asymmetry and does not significantly affect to the performance of mudharabafinancing. Information asymmetry has a significant effect on the risk of mudharaba financing and the performance of mudharabafinancing.
This study supports the agency theory and sharia enterprise theory which explains problems in achivement of the performance of mudharaba financing. The study suggests that problems in achivement of the performance of mudharaba financing should be explaned with sharia agency theory in accordance with the Quran as-Shaad verse 24 and the hadith narrated by Bukhari number 2079.
Key words: mudharaba financing, Islamic business ethics, information asymmetry, performance Pemetaan Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur Berbasis Sistem Informasi Geografi