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All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Manajemen Krida Wacana Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Paradigma Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Application on Economics and Business Jurnal Serina Abdimas
Dra. Nurainun M.M.,Ak Bangun
Fakultas Ekonomi, Universitas Tarumanegara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
HUBUNGAN STRATEGI DAN KINERJA DENGAN PENGGUNAAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERATING Ismail, Tubagus; Bangun, Nurainun
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.997 KB) | DOI: 10.24912/ja.v19i1.118

Abstract

Hubungan antara sistem pengendalian manajemen (SPM) dan strategi tidak hanya fokus pada jenis SPM yang digunakan, melainkan pada cara manajer dalam menggunakan SPM. Penelitian ini menyelidiki pengaruh penggunaan diagnostik dan interaktif SPM pada hubungan strategi dan kinerja organisasi. Sifat dari hubungan antara SPM, strategi dan kinerja tergantung pada konteks organisasi. Penelitian yang dilakukan mengenai SPM dan strategi di negara-negara berkembang jumlahnya terbatas. Penelitian kali ini merupakan penelitian empiris pertama yang dilakukan, yang mengeksplorasi hubungan antara penggunaan SPM, strategi kompetitif dan kinerja organisasi berdasarkan data yang diperoleh dari perusahaan industri manufaktur di Provinsi Banten. Temuan penelitian mendukung pendapat bahwa keduanya (penggunaan diagnostik dan interaktif) memoderasi hubungan antara strategi bisnis dan kinerja. Responden penelitian ini adalah 40 eksekutif manajer yang bekerja di perusahaan industri manufakutr di Provinsi Banten. Dalam penelitian ini analisis data menggunakan pendekatan Warp Partial Least Square (PLS) dengan menggunakan Solfware Warp PLS versi 2.00. Temuan lain penelitian ini adalah efek moderat yang diciptakan oleh penggunaan diagnostik SPM lebih signifikan ketika strategi kepemimpinan biaya yang diterapkan untuk kinerja. Tidak terdapat bukti yang mendukung eksklusifitas proposisi Porter dari strategi bisnis untuk kinerja yang lebih baik. Akibatnya, hasil penelitian ini mempunyai dampak penting bagi praktek manajemen dan literatur akademik.The relationship between management control systems (MSS) and the strategy does not only focus on the type of SPM is used, but on how managers in using SPM. This study investigated the effect of the use of diagnostic and interactive SPM on the relationship strategy and organizational performance. The nature of the relationship between SPM, strategies and performance depends on the organizational context. Research conducted on the SPM and strategies in developing countries is limited. The present study is the first empirical research conducted, which explores the relationship between the use of SPM, competitive strategy and organizational performance based on data obtained from the manufacturing companies in the province of Banten. The research findings support the view that both (the use of diagnostic and interactive) moderate the relationship between business strategy and performance. Respondents are 40 executive managers working in industry companies manufakutr in Banten Province. In this study, data analysis using Warp approach Partial Least Square (PLS) using PLS Warp Solfware 2:00 version. Another finding of this study is a moderate effect created by the use of diagnostic SPM is more significant when the cost leadership strategy that is applied to the performance. There is no evidence to support the proposition Porter exclusivity of the business strategy for better performance. Consequently, the results of this study have important implications for management practice and academic literature.
The Effect Of Csr; Credit Interest; And Bank Size On Financial Performance. Bangun, Nurainun
Jurnal Akuntansi Vol 23, No 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.089 KB) | DOI: 10.24912/ja.v23i2.576

Abstract

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.
PENGARUH TOTAL QUALITY MANAGEMENT, MOTIVASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT SEKAR BUMI, TBK Sulijaya, Feliana; Bangun, Nurainun
Jurnal Akuntansi Vol 19, No 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.885 KB) | DOI: 10.24912/ja.v19i3.90

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh manajemen kualitas total, motivasi, dan komitmen organisasi untuk kinerja manajerial secara parsial maupun simultan. Penelitian ini dilakukan di PT Sekarbumi, Tbk dengan responden sebanyak 85 karyawan. Metode statistik yang digunakan untuk menguji hipotesis dalam penelitian ini adalah model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa manajemen keseluruhan sebagian kualitas, motivasi, dan komitmen organisasi memiliki pengaruh yang signifikan terhadap kinerja manajerial. Bersamaan manajemen kualitas total, motivasi, dan komitmen organisasi memiliki efek terhadap kinerja manajerial. Berdasarkan hasil ini, penelitian lebih lanjut diharapkan menggunakan variabel yang lebih independen seperti gaya kepemimpinan, balance scorecard, budaya organisasi dan lain-lain.The purpose of this research was to analyze the effect of total quality management, motivation, and organizational commitment to managerial perfomance partially or simultaneously. This research was conducted at PT Sekarbumi,Tbk with respondents as many as 85 employee’s. The statistical method used to test the hypothesis in this research is the multiple linear regression models. The result of this research shows that partially total quality management, motivation, and organizational commitment had significant effect on managerial performance. Simultaneously of total quality management, motivation, and organizational commitment had effects to managerial performance. Based on these result, further research are expected to use more independent variable such as leadership style, balance scorecard, organizational culture and others.
Hubungan Media Richness Terhadap User Trust Dan Persepsi Tanggung Jawab Sosial Perusahaan Dengan Sensitivitas Lingkungan Industri Sebagai Variabel Moderating (Studi Empiris Pada Mahasiswa Pascasarjana Akuntansi Di Jakarta) Agus Sholikhan Yulianto, Nurainun Bangun,
Jurnal Akuntansi Vol 18, No 1 (2014): January 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.161 KB) | DOI: 10.24912/ja.v18i1.557

Abstract

This Study Analyzed The Relationship Richness Media With User Trust And Perception Of Csr With Environmental Sensitivity Of The Industry As A Moderating Variable.
Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016 Bangun, Nurainun; Yuniarwati, Yuniarwati; Santioso, Linda
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.189 KB) | DOI: 10.24912/ja.v22i2.353

Abstract

The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL MELALUI PSYCHOLOGICAL CAPITAL & PERSEPSI TERHADAP INOVASI (Penelitian Empiris pada Satuan Kerja Perangkat Daerah di Provinsi DKI Jakarta) Bangun, Nurainun
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.557 KB) | DOI: 10.24912/ja.v21i2.199

Abstract

This study aimed to investigate the effect of budgetary participation on managerial performance in public sector organizations. This study also investigate whether Psychological Capital and perception on innovation mediate budgetary participation and managerial performance. The population in this study are all structural and staff at the regional work units (SKPD) of Jakarta. The samples taken were echelons of three and four and the staff at SKPD Jakarta. This study uses survey research methods to the collection of primary data using questionnaires. Selection of the samples were tested in this study using purposive sampling method. The data collected were processed using path analysis in Statistical Package for Social Science (SPSS 20) to test the effect of direct and indirect budgetary participation on manjerial performance. The results of this study showed that the direct effect of budgetary participation on managerial performance. Budgetary participationis also a significant influence on Psychological Capital. Psychological Capital and perception of innovation proved to mediate the relationship of budgetary participation and managerial performance.
Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management Bangun, Nurainun
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.613

Abstract

The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.
Co-Authors Adrianto, Reinard Alodia, Nadia Andrew p, Enrico Angelika, Shery Attan, Michelle Britney Auria, Irda Boen, Angellia Carolina, Imelda Chiandra, Febbyorent Christy Lisanto, Jane Edbert, Edbert F.X. Kurniawan Tjakrawala, F.X. Kurniawan Famsila, Ivana Fenny, Tara Aurellia Gunawan, Agnes Elvina Henryanto Wijaya Jonnardi, Jonnardi Junior, Richard Juwita Oktavia Khairina Natsir, Khairina Krisnawati MM SE.,Ak. Br Tarigan Kurniati W. Andani Kurniawan, Viona Landias, Joceline Sagita Linda Santioso Lisanto , Jane Christy Lisanto, Jane Christy Lukman, Hendro Ngadiman , Ngadiman Rahmat, Burhan Irsali Rosmita Rasyid Safei, Priska Dwicahya Selvia Sherviyana Sherviyana Sri Wahyuni Sulijaya, Feliana Surjadi, Merna Suryata, Fedella Stephanie Tjakrawala, Kurniawan Tubagus Ismail Waani, Alfredo Marthen Wenny Sugianto Widiayana, Widiayana Yosep Tan Yuniarwati, Yuniarwati yusbardini, yusbardini