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All Journal Jurnal Reviu Akuntansi dan Keuangan PROSIDING SEMINAR NASIONAL Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Akuntansi Indicators : Journal of Economic and Business Forum Bisnis dan Kewirausahaan International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) IIJSE Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah)
Indira Djanuarti
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Pengaruh Komitmen Organisasional dan Keterlibatan Kerja Terhadap Hubungan Antara Etika Kerja Islam dengan Sikap Terhadap Perubahan Organisasi Indira Januarti; Ashari Bunyaanudin
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

 This research examines the influence of organizational commitment and the involve¬ment in work to the relation between Islamic work ethics and attitude to organiza¬tional change. The samples are 32 lecturers and 31 accountant staff. Linear regression and absolute ap¬proach is used to test the effect of job involvement and organizational com¬mitment.The results of this research show that Islamic work ethics do not affect the attitude toward organizational change directly. The involvement in job has strong influence to the rela¬tion between Islamic work ethics and attitude to organizational change, while organiza¬tional com¬mit¬ment does not have strong influence to the relation between Islamic work ethics and attitude toward organizational change.Keywords:    Islamic work ethics, job involvement, organizational commitment, attitude to organiza¬tional change.
Does the characteristics of regional government and complexity affect on the disclosure regional financial statements? Pancawati Hardiningsih; Indira Januarti; Ceacilia Srimindarti; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss2.art5

Abstract

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS.  Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.
Co-Authors . Faisal Achmad Eko Prasetyo, Achmad Aditya Purba Nugraha Alamsyah, Andrea Aldila Dinanti Alfa Vivianita Andarini, Putri Andarini, Putri Angga Surya Anis Chariri Ardyanti Nilasari Saputri Arief Raharjo Ashari Bunyaanudin Astari Bunga Pratiwi Benedicta Adinsa Bella Savira Ceacilia Srimindarti Ceacilia Srimindarti Claudya, Ditta Elfratianti Dani Adi Kurniawan Darsono Darsono Desspa Ayu Pusparatna Dhini Suryandari, Dhini Dian Fitriani Dida Adi Setyadharma Dyna Puspitasari Edningsari Dewi Oktaritama Eko Budi Setyarno Enny Yulia Natasari Eriskawati, Evi Evi Eriskawati, Evi Fabio Bolanda Sandy Fiki Fiki Gozali, Efva Octavina Donata Hardanti, Okta Karina Ira Prawita Sari Iva Indarnika Cahaya Martha Juniarti, Titis Aulia Rahma Khoirur Rohmawati Khrisna Adisatya Sujati Koharudin, Alif Laguador, Jake M. Loverita, Vindy Felycia Maryono Maryono Mar’ati, Fudji Sri Melina Faridhana Harmoni Miranda Setiyowati Mohamad Danand Giswa Muhammad Iqbal Muhammad Luthfi Muhammad Noor Ardiansah Mytha Chandra Dewi Nugroho Dwi Ananto Nurul Kusuma Wardani Oka Septa Tinambunan Oktaritama, Edningsari Dewi Pancawati Hardiningsih Pertiwi, Rahma Ayu Pramardhikasari, Ellensia Praptitorini, Mirna Dyah Praptitorini, Mirna Dyah Prihantini, Febrina Nafasati Putri Kurnia Sari Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Reza Auliya, Reza Rini, Tetty sulestiyo Rohmawati, Khoirur RR Karlina Aprilia Kusumadewi Rr. Sri Handayani Sabella, Adinda Sadda, Yusran Saifudin Saifudin Sari Rahmadhani Sari Rahmadhani Sari, Ratna Novita Setyarahman, Astrid Ariyani Shelly Tri Maulia Siti Fatimah Siti Syoraya, Siti Thifal Suci Khairunnisa Tyas, Ira Cahyaning Wahyu Setyawati Utami Wardani, Guhti Ayu Sri Windri Windri Wiryaningrum, Mutiara Sukma Zahro, Hanifatuz