1,720,958 research outputs found
PENDEKATAN KUANTITATIF DALAM STUDI KASUS PADA PENELITIAN BIDANG AKUNTANSI
Full text linkABSTRACTCase studies are potential research strategies used in the accounting field. Experts heve argued that case study research design has been used both in interpretivism and positivism, and is seen as a strategy that offers a flexible, pragmatic approach but still applies the rigorous analitical principle. The author supports the idea that case study design can be done based on quantitative approaches or mixed methods. In this case, the purpose of descriptive or explanatory related studies of the case can be achieved by carefully designing case study research, implementing it according to established protocols, and adhering to ethical values of the research.Keywords: accounting; case study; qualitative; quantitative; mixed-method. ABSTRAKStudi kasus merupakan strategi penelitian yang potensial digunakan dalam bidang akuntansi. Para ahli berpandangan bahwa desain penelitian studi kasus telah digunakan baik dalam paham interpretivist maupun positivist, dan dipandang sebagai strategi yang menawarkan pendekatan fleksibel, pragmatis namun tetap menerapkan ketelitian. Penulis mendukung gagasan bahwa desain studi kasus dapat dilakukan berdasarkan pendekatan kuantitatif atau metode campuran. Dalam hal ini, maksud kajian terkait deskriptif ataupun eksplanatif atas unit analisis yang menjadi kasusnya dapat dicapai dengan mendesain penelitian studi kasus secara hati-hati, melaksanakannya sesuai protokol, dan mematuhi nilai etika penelitian.Kata Kunci: akuntansi; studi kasus; kuatitatif; kuantitatif; metode campuran
Pengaruh Kecukupan Modal Terhadap Stabilitas Keuangan Bank Perkreditan Rakyat
Full text linkAbstract. This study aims to determine the influence of capital adequacy on financial stability of rural banks. The capital adequacy variable is measured using CAR, while the bank financial stability variable is individually measured using Z-index. Based on secondary data from OJK and BI in the span of 4 years from sample of size 11 rural banks which are included in the non-systemic category with capital under IDR 50 billion, the results show that rural banks generally have a level of capital adequacy in the healthy category with a positive capital buffer, while the bank financial stability is generally at a sufficient level. The results of hypothesis testing using Kendall-Ʈ at the 5% significant level indicate that there is concordant between capital adequacy and bank financial stability, where capital adequacy has a positive and significant effect on financial stability of rural banks.Keywords. CAR; Rural bank; Z-index.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kecukupan modal terhadap stabilitas keuangan BPR. Variabel kecukupan modal diukur menggunakan CAR, sedangkan variabel stabilitas keuangan bank secara individual diukur menggunakan Z-index. Berdasarkan data sekunder dari OJK dan BI pada rentang waktu 4 tahun dari sampel yang berukuran 11 BPR yang termasuk kategori non-sistemik dengan modal dibawah IDR 50 milyar, diperoleh hasil bahwa umumnya BPR memiliki tingkat kecukupan modal dalam kategori sehat dengan capital buffer positif, sementara tingkat stabilitas keuangan bank umumnya berada pada level cukup. Hasil pengujian hipotesis menggunakan Kendall-Ʈ pada taraf nyata 5% menunjukkan terdapat kesesuaian (concordant) antara kecukupan modal dengan stabilitas keuangan bank, dimana kecukupan modal berpengaruh positif dan signifikan terhadap stabilitas keuangan BPR
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI PADA BUMN DI BURSA EFEK INDONESIA)
Full text linkThe aims of this resarch is to known the influence of good corporate governance on firm value. The study conducted on SOEs as emiten in Indonesia Stock Exchange - IDX as study’s partner of IICG. Data was collected by documents review on annual reports and IICG’s report of governance rating related respondents include other publication that relevan with objective of review. Data were analyzed based on non-parametric statistics by rank correlation of Kendall’s τ. The result of data analysis shows that the level of firm value not influenced by good corporate governance. In this case, external stakesholders at its capital market not used the information of governance as key material in decision making related their investment
PERAN AUDIT INTERNAL DALAM MEMERANGI KORUPSI (Upaya Meningkatkan Efektivitas Fungsi APIP)
Full text linkABSTRAKArtikel ini bertujuan menawarkan konsep penguatan peran auditor internal pemerintah (APIP) dalam upaya meningkatkan efektivitas audit internal sebagai mitra manajemen dalam memerangi korupsi dan fraud secara umum. Kasus korupsi yang terjadi di sektor publik menimbulkan kerugian keuangan negara yang besar, kerusakan sistem, bahkan kegagalan suatu program/proyek mencapai tujuannya. Disamping itu, nilai realisasi recovery aset negara dari kasus korupsi yang terungkap sangat rendah dibanding jumlah kerugian yang diperhitungkan. Fungsi audit internal sebagai mitra manajemen memegang peran strategis dalam memerangi korupsi. Penguatan organisasi audit internal dan transformasi peran audit internal dalam hal pencegahan, pendeteksian dan investigasi fraud khususnya korupsi dilakukan sejalan dengan meningkatkan kematangan organisasi audit internal yang dicirikan dengan peningkatan kapabilitas auditor internal. Peran audit internal tersebut dapat terealisasi bila ada komitmen dan dukungan nyata dari manajemen senior, dan dalam melaksanakan fungsinya, auditor internal harus melaksanakan kecakapan profesional dengan semestinya dan bersikap objektif yang dilandasi dengan integritas yang tinggi.Kata kunci : korupsi, audit interna
Analisis Tingkat Kemandirian keuangan Daerah Pasca Pemekaran Wilayah
Full text linkThis study aims to determine whether there is a difference in the level of financial autonomous between Kabupaten Tasikmalaya as the origin/parent region is divided and Kota Tasikmalaya that formed as an autonomy region. The study used a case approach in longitudinal data of the budget realization from 2007 to 2018 which is divided into two samples of each 12-fiscal years. Based on the analysis result, Kabupaten Tasikmalaya and Kota Tasikmalaya have low level of financial autonomous, and the pattern of their relationship with the central government in the instructive category. However, based on the hypothesis test results, the financial autonomous level of the two regions is significantly different, where the level of financial autonomous of Kota Tasikmalaya is higher than the level of financial autonomous of Kabupaten Tasikmalaya. In this case, Kota Tasikmalaya has a better chance to utilize regional eoutomy to accelerate regional development and improve the quality of its public services based on local original revenue.Key words: autonomous, fiscal decentralization, local governmen
Action Research in Information System and Internal Auditing Research
No full textAction research is a research design that has the potential to be used in information systems and internal auditing research because of its similarities in the framework. Action research was initially qualitative, but as its methodology developed, quantitative components were added as an integral part of both the data collection and its analysis and interpretation phases. Mixed methods are considered effective in leveraging the strengths and reducing the weaknesses of both quantitative and qualitative approaches in either parallel or sequential designs. The author supports the idea that, methodologically, action research in information systems and internal auditing can adopt mixed methods in either parallel or sequential designs while considering scientific stages and ethical values.Keywords: action research, quantitative, qualitative, mixed methods
IbBM PENYUSUNAN LAPORAN KEUANGAN BAGI DEWAN KEMAKMURAN MESJID DAN MADRASAH DINIYYAH BERBASIS PDE
Full text linkTujuan dan target khusus kegiatan pengabdian pada masyarakat pada skema Ipteks bagi Bina Masyarakat (IbBM) ini diperuntukkan kepada pengelola Dewan Kemakmuran Mesjid dan Madrasah Diniyah. Pentingnya penyusunan laporan keuangan yang baik bagi Dewan Kemakmuran Mesjid dan Madrasah Diniyah adalah bentuk dari pertanggungjawaban pengelolaan keuangan yang diserahkan oleh masyarakat, siswa, donatur dan stakeholder lainnya. Permasalahan yang diangkat adalah minimnya sumber daya manusia yang mampu melaporkan kondisi keuangan dengan baik. Biasanya para pengelola keuangan madrasah diniyah adalah para guru (ustad) yang tidak mempunyai keahlian khusus terutama manajemen keuangan dan akuntansi. Dengan demikian dibutuhkan pelatihan khusus agar pengelola keuangan Dewan Kemakmuran Mesjid dan Madrasah Diniyah khususnya yang menjadi mitra menjadi mampu mengelola keuangan dengan baik sehingga akan dibuat laporan keuangan dengan baik. Usulan pelaksanaan kegiatan pengabdian pada masyarakat ini dilaksanakan dalam jangka waktu 1 tahun mulai dari penandatanganan MoU sampai pelaporan. Metode penyelesaian masalah pengabdian pada masyarakat adalah dengan melakukan pelatihan kepada mitra dalam menyusun laporan keuangan
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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