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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Diponegoro Journal of Accounting Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal)
Fuad Fuad
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengelolaan Perikanan Cakalang yang Didaratkan di Pelabuhan Perikanan Nusantara (PPN) Prigi, Trenggalek: Aplikasi Feedback Harvest Control Rule : Fishery management of Skip jack tuna landed in Prigi Fishing Port, Trenggalek: Feedback Harvest Control Rule Application Ledhyane Ika Harlyan; Wahida Kartika Sari; Farisa Mardiana Rahma; Fuad Fuad; Muhammad Arif Rahman
Marine Fisheries : Journal of Marine Fisheries Technology and Management Vol. 11 No. 1 (2020): Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut
Publisher : Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmf.v11i1.34866

Abstract

Cakalang (Katsuwonus pelamis) is one of the leading export commodities landed at the Prigi Fishing Port (PPN Prigi). Skipjack tuna fisheries management conducted the conventional single-species Schaefer model which is often applied although it is not technically suitable for multispecies fishery. The application of feedback harvest control rule (HCR) is an alternative harvest strategy that has been successfully implemented and validated for multispecies fishery. This study estimated allowable biological catch by applying two harvest strategies, HCR feedback and Schaefer surplus production model using catch-effort data of skipjack tuna landed at PPN Prigi in the period 2010 - 2019. Model Schaefer pointed out that catches have exceeded the maximum sustainable yield () even employed low the fishing effort which was under the fishing mortality consistent with achieving MSY (). The application of feedback HCR that has been previously validated can be an alternative of harvest strategy for use in fisheries where only mixed species data is available. Key words: multispecies fishery, harvest strategy, Schaefer model, maximum sustainable yield, single-species approach
The Information Content Simultaneity of Returns and Earnings: The Case of Indonesia Fuad Fuad; Dwi Ratmono; Yuserrie Zainuddin
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.82

Abstract

This paper analyzes in detail the information content of returns and earnings, both linearly and simultaneously because they are jointly affected by information that is difficult to specify explicitly. Based on empirical evidence, we challenge the assumption that earnings follow first order moving average process, while assuming that they actually follow first order autoregressive process. Using 900 firm-specific observations from 1996 to 2004 we found that earnings (ERC) and returns response coefficients (RRC) provide similar estimates under joint estimation rather than linear one. We also found that 2-Stage Least Square (2SLS) reduces the bias of ERC and RRC in contrast to under Ordinary Least Square. Surprisingly, earnings and returns convey information larger in the short-term rather than in the long-term. In particular, we found that one year lag of return contain more information about future earning than two-or three years lag of return.
ANALISIS HUBUNGAN ANTARA CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2009 - 2011) Sonni Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.694 KB)

Abstract

The purpose of this study is to investigate the influence of corporate governance (managerial ownership, institutional ownership and proportion of board of independent commissioners) on intellectual capital (VAICTM). and the influence of the intellectual capital and corporate governance on corporate performance (ROA and M/B). In addition, this study examine whether the intellectual capital may mediate the association of corporate governance on corporate performance.The population in this study is a manufacturing company which listed on the Indonesia Stock Exchange in the year 2009-2011. 66 observed samples obtained by using purposive sampling method. The method of analysis used in this study is multiple linear regression analysis and sobel test with SPSS software.The results showed that corporate governance proxied by managerial ownership and institutional ownership doesn’t affect positively to intellectual capital, while proportion of board of independent commissioners positive influence on intellectual capital. Intellectual capital and corporate governance proxied by institutional ownership has a positive influence on corporate performance, while managerial ownership and proportion of board of independent commissioners has no effect on corporate performance. Sobel test results intellectual capital can’t mediate the association of corporate governance on corporate performance.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN PENGUNGKAPAN INFORMASI SOSIAL DAN LINGKUNGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Andi Rachmanda; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.426 KB)

Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on the policy of social and environmental disclosure.  Indicators used to measure corporate governance mechanisms in this study is the proportion of independent board, the structure of the Chief Risk Officer (CRO), managerial ownership, board size, independence of the audit committee, the board of commissioners meeting frequency, as well as the nomination and remuneration committee.  While social and environmental disclosure as the dependent variable was measured using  amount disclosure items appropriate with the Global Reporting Initiative (GRI) G3.1 index.  In addition, this study also added two control variables are firm size firm size and leverage. This study uses secondary data with entire population of banking companies listed in the Indonesia Stock Exchange (BEI) in 2008-2012.  The method used to determine the sample using purposive sampling.  The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions. The results of hypothesis testing showed that the proportion of independent board negatively affects the social and environmental disclosure.  Other results noted that the structure of the CRO, managerial ownership, as well as the nomination committee and remuneration positive effect on social and environmental disclosure.  While the size of the board of directors, audit committee independence, and the frequency of meetings of the board of commissioners did not significantly affect disclosure
PENGARUH CASH HOLDING, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) Yashinta Pradyamitha Cendy; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.001 KB)

Abstract

This study aimed to examine the effect of variable cash holding, positive changes in cash holding, profitability, and firm value to income smoothing. Based on firm size measured by using natural logarithm of total assets. This research refers to research conducted Talebnia and Darvish ( 2012), the effect of cash holdings on income smoothing in companies listed on the Tehran Stock Exchange. The sampling method used in this research is purposive sampling, that is  based on several criteria.The sample of this study are 99 sample of manufacturing and service companies (except financial service companies) listed in Indonesia Stock Exchange (IDX) 2009-2011. The analysis method of this research using multiple regression using SPSS 16. This study uses multiple regression analysis because there is a control variable. This research also use difference of regression coefficient test to examine differences between the two regression coefficients of the independent variable of manufacture and service companies to income smoothing.Based on the results of research conducted indicates that the variable holding cash, profitability, and firm size as control variables significantly influence income smoothing. Different test results show that the profitability of the regression coefficient for income smoothing has the effect of differences between manufacturing and service companies, as profits in manufacturing companies is more volatile, while profits in service firms is relatively stable, so that the tendency to make greater income smoothing in manufacturing companies . 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH Muhamad Indra Yudha Kusuma; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.058 KB)

Abstract

This study aims to provide an overview and empirical evidence on the level of implementation of accrual accounting in government, especially at the work units and examine the various factors that exist in the work units from human factors, organizational factors, and other situational factors thought to have an influence on the level implementation of accrual accounting.Data collection in this study using a questionnaire survey. The questionnaire was delivered to 156 Managers/Kuasa Pengguna Anggaran (KPA) of the government institusion in the region of KPPN Semarang I. A total of 58 questionnaires were returned and 49 questionnaires (31.41%) complete and can be processed. The data collected were processed using multiple linear regression analysis.The results of this study indicate that the implementation of accrual accounting in government is still very low. In particular, the level of implementation of accrual accounting is significantly affected by the financial staff training. However, there are no significant effect of level of education staff, the quality of information technology, consulting support, experience, educational background of the managers and the size of the work units to the level of implementation of accrual accounting.
PENGARUH TINGKAT KEMANDIRIAN DALAM MEMENUHI KEBUTUHAN FISKAL DAERAH, TINGKAT KEMANDIRIAN DALAM MENGELOLA POTENSI DAERAH DAN SiLPA TERHADAP TINGKAT KINERJA PELAYANAN PUBLIK (Studi pada Pemerintah Daerah Kabupaten/ Kota di Jawa Tengah Tahun 2006 -2012) Rofiqoh Kartikasari; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.696 KB)

Abstract

The aims of this research are to examine the influence of autonomy level to fulfill local fiscal’s need, to examine autonomy level to manage local  potency and to examine the SiLPA to performaces level of local public service. Measurement used to measure autonomy level to fulfill local fiscal’s need by this research is proportion between PAD and DAU. While in terms of autonomy level to manage local potency, the measurement used is proportion between PAD and DBH. SiLPA in this research has no measurement since it is directly obtained from penerimaan pembiayaan. Whereas performance level of local public service as a dependent variable is measured by using proportion of capital expenditure and local expenditure.This research uses secondary data with population of all local governments in Indonesia  which report its realizations of APBD in DJPK since 2006 until 2012. Purposive sampling is a method used in order to determine research’s sample. Whereas multiple regression is used as an analysis method.The result shows that autonomy level to fulfill local fiscal’s need (TKMKF) and autonomy level to manage local potency negatively (TKMP) affect performance level of local public service (TKPP) and the SiLPA positively affect performance level of public service (TKPP). 
ANTESEDEN DAN KONSEKUENSI TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN BERBASIS INTERNET: PERAN MODERASI KINERJA KEUANGAN Monica Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.464 KB)

Abstract

The rapid development of the Internet led to the emergence of a new means for the company to disclose information to shareholders. Companies can use the internet to disclose financial information to investors. This method is commonly called Internet Financial Reporting (IFR). IFR helps companies to reduce agency costs such as printing and delivery of the financial statements. IFR help companies to disseminate information of positive signals to attract investors. This study aims to analyze the factors influencing the level of disclosure of IFR, the influence of financial performance under moderate the relationship between the level of disclosure IFR and antecedents IFR and relevance of IFR for making decision of investors. The sample of this research is that companies listed on the Indonesia Stock Exchange in 2011. This study used purposive sampling method. The method of analysis used is multiple regression analysis.The results showed that company size, liquidity, company type, distribution of ownership, age listings and earnings per share effect on the level of disclosure IFR. Test results for moderating variables indicate that financial performance affects the relationship between the level of disclosure IFR and antecedents IFR. The test results for outcome variables showed that IFR relevant to making decision investor.
PENGARUH KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2009-2011) Yulia Rachmawati; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.296 KB)

Abstract

This study aims to analyze the association between the magnitude of earnings management and auditor quality. The information asymmetry motivates management to execute manipulate performance with earnings management. Auditor quality use industry specialist auditor and big four auditor. The Modified Jones Model is used to measure discretionary accruals (the proxy for earnings management). The sample used in this research was the secondary data from annual report of non financial companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used counts of 756 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results provide evidence that industry specialist auditor significantly influence the earnings management. Nonetheless, big four auditor wasn’t significant influence to the earnings management.
PENGARUH METODE PENGUKURAN INTELLECTUAL CAPITAL BERBASIS PASAR DAN NILAI TAMBAH TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) Aty Utami; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.231 KB)

Abstract

The purpose this study is to  compare  measurement approach of intellectual capital by market based and efficiency of value added and  investigate the association between intellectual capital to corporate market performance and three profitability dimensions of  financial company’s performance: ROA, ROE, and EPS. This study used quantitative method on financial statement of manufactures listed in Indonesia Stock Exchange during 5 years period from 2007 until 2011. Three hundred and ninety four  companies were collected using purposive sampling method in this study.It is empirical study using PLS for the data analysis. The findings show that : IC which measured by market based influences positively to corporate market performance and financial company’s performance. The other method of IC measured by value added intellectual coefficient- VAIC influences positively to corporate market value and financial company’s performance. For comparison between measurement approach of IC, VAIC more accurate for investigate the association between IC and corporate market performance and financial company’s performance rather than market based approach.
Co-Authors Andi Rachmanda Anton Wibisono Aty Utami Boihaki Boihaki Cut Yusnidar Dwi Ratmono Faisal Faisal Farisa Mardiana Rahma Kinantya Komala Nur Shabrina Ledhyane Ika Harlyan Linear Diah Sitoresmi Monica Handoko Muhamad Indra Yudha Kusuma Muhammad Arif Rahman Ratih Yeltsinta Rofiqoh Kartikasari Sonni Handoko Teuku Isnaini Wahida Kartika Sari Yashinta Pradyamitha Cendy Yuda Pamungkas Yulia Rachmawati Yuserrie Zainuddin