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All Journal Jurnal Bisnis dan Akuntansi Media Riset Akuntansi Auditing & Informasi
HERU SATYANUGRAHA
Universitas Trisakti
Economics, Econometrics & Finance

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KONFIGURASI SUMBER DAYA DAN STRATEGI BERKOMPETISI - STUDI KASUS PERUSAHAAN KECIL DAN MENENGAH INDONESIA HERU SATYANUGRAHA
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1890.264 KB) | DOI: 10.34208/jba.v4i1.540

Abstract

This study explores the relation between the resources of Indonesian small and medium firms, and their competitive strategy in the export market. Resource-based theory is used to model the relationship. The findings indicate that the relationship exists. Cluster analysis reveals that Indonesian small and medium firms can be classified into four different groups based on their resources configuration: business, bureaucratic, improverishedm and technological firms. There is relationship between the grouping of the firms and their competitive strategies.
PERSEPSI MAHASISWA, DOSEN DAN PRAKTISI AKUNTAN INDONESIA TERHADAP EARNINGS MANAGEMENT ISHAR BAHARUDDIN; HERU SATYANUGRAHA
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1725.58 KB) | DOI: 10.34208/jba.v5i3.565

Abstract

Perception of accounting professions towards earning management, which is the practice of changing the amount of reported earnings was used as indicator of morality of accounting practitioners, faculty and students. This study examines the ethical acceptability of earnings management and reveals how the attitudes of the three groups differ and what variables are associated with these differences. Results indicate there are differences among the groups with students were the most lenient group and the practitioners the harshest group in judging the earnings management practice. Based on the analysis, changes in accounting education curriculum and ethics awareness programs in business for faculties were suggested.
LEVEL KOGNITIF MORAL AUDITOR INDONESIA Rasin Tarigan; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1902.213 KB) | DOI: 10.25105/mraai.v5i1.2790

Abstract

The objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral development from 100 auditors of public accounting firms in Jakarta. Result show that the level of cognitive moral development of Indonesian auditors are lower than result of previous research of auditors in USA and Hongkong. Demographic factors age, education, gender and experience do not significantly differentiate the level.
Co-Authors ISHAR BAHARUDDIN Rasin Tarigan