Article Per Year (5 Year)
p-Index From 2021 - 2026
9.286
P-Index
This Author published in this journals
All Journal MANAJEMEN HUTAN TROPIKA Journal of Tropical Forest Management JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Sodality: Jurnal Sosiologi Pedesaan MEDIA KONSERVASI MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Jurnal Manajemen dan Agribisnis Forum Pasca Sarjana Jurnal Ekonomi Pembangunan Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Ekonomi Sosiohumaniora Jurnal Manajemen Teknologi JURNAL SAINS DAN TEKNOLOGI INDONESIA Jurnal Indo-Islamika Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) JEJAK Jurnal Penelitian Hutan dan Konservasi Alam Jurnal Penelitian Hasil Hutan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Indonesian Journal of Agricultural Science Jurnal Agro Ekonomi Analisis Kebijakan Pertanian JAM : Jurnal Aplikasi Manajemen Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Journal of S&T Policy and R&D Management AGRISE Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Wilayah dan Lingkungan Jurnal Tataloka MIX : Jurnal Ilmiah Manajemen Jurnal Ekonomi & Kebijakan Publik Jurnal Penelitian Karet Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT MAJALAH ILMIAH GLOBE Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Environment and Sustainability Informatika Pertanian International Journal of Islamic Economics and Finance (IJIEF) JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Manajemen Pembangunan Daerah Journal of Regional and Rural Development Planning Al-Muzara'ah Jurnal Organisasi Dan Manajemen Buletin Ilmiah Litbang Perdagangan JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Indonesian Journal of Socio Economics Astonjadro International Journal of Social Science and Business BHUMI: Jurnal Agraria dan Pertanahan Aptisi Transactions on Technopreneurship (ATT) Economics and Finance in Indonesia Amwaluna Jurnal Ekonomi dan Keuangan Syariah Akurasi : Jurnal Studi Akuntansi dan Keuangan Agro Bali: Agricultural Journal Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Penelitian Hasil Hutan Jurnal Agro Ekonomi Analisis Kebijakan Pertanian Jurnal Ekonomi Indonesia Business Review and Case Studies BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Science and Society (IJSOC) Jurnal Bisnis dan Kewirausahaan International Journal of Integrative Sciences Eduvest - Journal of Universal Studies Journal of Livestock and Animal Health (JLAH) Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Penelitian Pendidikan Indonesia Policy Brief Pertanian, Kelautan, dan Biosains Tropika IJAE Dinamika Pertanian Asian Journal of Social and Humanities Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Hermanto Siregar
Departemen Ilmu Ekonomi, Fakultas Ekonomi Dan Manajemen, Institut Pertanian Bogor Jl. Kamper, Wing 2 Level 5 Kampus IPB Darmaga, Bogor 16680
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 211 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 211 Documents
Search

 2   3   4   5   6 
Integrasi Pasar Kakao Biji Perdesaan Sulawesi Tengah dengan Pasar Dunia Yantu, M. R.; Juanda, Bambang; Siregar, Hermanto; Gonarsyah, Isang; Hadi, Setia
Jurnal Agro Ekonomi Vol 28, No 2 (2010): Jurnal Agro Ekonomi
Publisher : Pusat Sosial Ekonomi dan Kebijakan Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jae.v28n2.2010.201-225

Abstract

EnglishThis study aims (i) to estimate transmission elasticity of cocoa bean prices at the world market to the rural markets in Central Sulawesi Province; (ii) to analyze the integration of cocoa beans markets; and (iii) to analyze the degree integration. Data used were time-series data from 1985 to 2008, and primary data from the farmers and the traders. The results showed that the transmission of cocoa beans prices was unstable.  Integration of cocoa bean price at rural markets to those in regency level was very weak and segmented.  Conversely, integration degree of the market at regency level with that of export was highly significant, especially in the long run.IndonesianPenelitian ini ditujukan untuk (i) mengestimasi elastisitas transmisi harga kakao biji dari pasar internasional sampai ke tingkat petani di perdesaan Sulawesi Tengah, (ii) menganalisis integrasi pasar kakao biji, dan (iii) menganalisis derajat integrasi tersebut.  Estimasi parameter ditempuh dengan pendekatan ekonometrik. Data yang digunakan berupa data panel dengan deret waktu 1985 – 2008 dan data primer dari hasil survei sampel rumah tangga petani dan pedagang kakao. Hasil analisis menunjukkan bahwa  transmisi harga kakao biji berlangsung secara fluktuatif. Diperoleh pula temuan bahwa pasar kakao biji tingkat petani hingga ke kabupaten ternyata memiliki integrasi sangat lemah dan cenderung tersegmentasi. Di sisi lain, derajat integrasi pasar kakao biji tingkat kabupaten ke eksportir ternyata  cukup tinggi, terutama untuk integrasi pasar jangka panjang.
Dampak Kebijakan Harga Pangan dan Kebijakan Moneter terhadap Stabilitas Ekonomi Makro Ilham, Nyak; Siregar, Hermanto
Jurnal Agro Ekonomi Vol 25, No 1 (2007): Jurnal Agro Ekonomi
Publisher : Pusat Sosial Ekonomi dan Kebijakan Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jae.v25n1.2007.55-83

Abstract

EnglishThe relatively high share of food expenses in household expenditure indicates that contribution of food prices to the inflation rate is still quite high.  Inflation and its fluctuations are important variables affecting macroeconomic stability. Therefore, stabilizing food prices, which could lead to a more stable inflation, might potentially result in a more stable macroeconomy.  Food price policy might play important role in stabilizing food prices; but could also disturb the stability if implemented improperly.  This paper aims at analyzing effects of food price as well as monetary policies on macroeconomic indicators.  For this analysis, quarterly data of the period 1980.1 to 2004.4 were utilized. The study used a Vector Error Correction Model (VECM), from which Impulse Response Function (IRF) analyzes were carried out.  The results suggest that: (1) food price policy could not cause instability  of macroeconomy, and (2) food price policy could not affect the unemployment rate, while monetary policy could do.IndonesianMasih besarnya pangsa pengeluaran pangan pada sebagian besar kelompok masyarakat berarti bobot inflasi kelompok pangan terhadap inflasi masih cukup besar. Inflasi dan fluktuasinya dapat mempengaruhi stabilitas ekonomi makro. Jadi stabilitas harga pangan dan harga-harga di tingkat makro secara potensial dapat dilakukan dengan menerapkan kebijakan harga pangan. Namun, kebijakan harga pangan yang tidak tepat dapat juga menyebabkan ketidakstabilan ekonomi makro. Tulisan ini bertujuan untuk menganalisis dampak kebijakan harga pangan dan kebijakan moneter terhadap keseimbangan dan stabilitas indikator-indikator ekonomi makro. Data yang digunakan merupakan data sekunder deret waktu triwulanan untuk periode 1980.1 - 2004.4. Analisis data menggunakan model VECM (Vector Error Correction Model) dan teknik IRF (Impulse Response Function). Hasil analisis menunjukkan bahwa kebijakan harga pangan tidak menyebabkan instabilitas ekonomi makro, sedangkan kebijakan moneter menyebabkan peningkatan angka pengangguran.
Factors Influencing Dividend Policy on Mining Companies Listed in Indonesia Stock Exchange 2011-2015 Ingrit, Ingrit; Siregar, Hermanto; Syarifuddin, Ferry
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 24, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The mining sector has an important role in economic development in Indonesia. Mining company has to have good responsibility to make investors trust in investing, especially in dividend policy. The dividend policy influenced by many factors such as micro and macroeconomics variables which influence investors to invest in mining companies. This research aims to examine the analysis of the current ratio, debt to equity ratio, return on assets, investment credit interest rate, exchange rate, mining stock price index and industrial production index toward the dividend policy. The samples used in this study are 10 mining companies listed in Indonesia Stock Exchange during the period 2011 to 2015. The significance influence test of independent variables is using panel data regression model with significant level (α) of 1%. 5% and 10%. Classic assumptions testing are conducted in order to obtain the best results including normality test, multicolinearity test, and heterocedasticity test. The result shows that the current ratio, debt to equity ratio, return on assets, investment credit interest rate, mining stock price index and industrial production index significantly toward dividend payout ratio. The results also show that the exchange rate is not a significant toward dividend payout ratio.
Abnormal Returns and Trading Volume in the Indonesian Stock Market in Relation to the Presidential Elections in 2004, 2009, and 2014 Imelda, Imelda; Siregar, Hermanto; Anggraeni, Lukytawati
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 21, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Presidential election is considered as relevant information for stock market’s investors to make investment decision. The objective of this study is to examine differences in average abnormal return and trading volume activity on sectoral indices’ stocks before and after the presidential elections in 2004, 2009, and 2014. The research uses the event study method. The data are collected from the Indonesia Stock Exchange. The daily closing prices on sectoral indices used in this study consist of 120 days preceding and 30 days succeeding the elections. There is a strong evidence of differences in average abnormal return on Indonesian’s sectoral stock market before and after the presidential elections especially for the mining sector. However, the trading volume activities of the Indonesian’s sectoral stock market before and after the elections were statistically the same. The litigation from the last election results had no impact on most Indonesian’s sectoral stock, except for the financial as well basic industry and chemical sectors. The analysis concludes that the trade, services, and investment are the most stable sectors, while mining is the opposite one.
Asymmetric volatility and macroeconomic factors on Indonesian government bond returns Megasari, Debbie; Siregar, Hermanto; Syarifuddin, Ferry
Jurnal Keuangan dan Perbankan Vol 23, No 3 (2019): July 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i3.2613

Abstract

Macroeconomic are important variables influencing volatility in the bond market. Some of the challenges faced such as default risk, liquidity risk, interest rate risk, inflation risk, and exchange rate risk. This study is aimed at examining asymmetric volatility using the EGARCH model and at estimating macroeconomic variables which influence the return of Indonesian Government bonds. The asymmetric volatility can be measured by determining the best order value of the EGARCH model. Based on the findings of the study, EGARCH (2.1) is the best model for assessing volatility in short-term SUN returns, EGARCH (3.1) for medium-term SUN and EGARCH (2.3) for the long term. The asymmetric volatility pertains in the returns of short, medium and long-term government bonds. In addition, the negative information has a greater impact than positive information in the short, medium and long term. The deposit rate and return of the Composite Stock Price Index have a significant positive effect on short, medium and long term bond returns. The effective federal funds rate or FED interest rate has a significant positive effect on the return of short and long-term SUN bonds while in the medium term it has no effect. Exchange rates have a significant negative effect on short, medium and long term bond returns.JEL Classification: D13, I31, J22DOI: https://doi.org/10.26905/jkdp.v23i3.2613
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ADOPSI VARIETAS UNGGUL JAGUNG PUTIH DI KABUPATEN GROBOGAN-JAWA TENGAH Kadar, Laila; Siregar, Hermanto; Kumala Putri, Eka Intan
Informatika Pertanian Vol 25, No 2 (2016): Desember 2016
Publisher : Sekretariat Badan Penelitian dan Pengembangan Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.362 KB) | DOI: 10.21082/ip.v25n2.2016.p215-220

Abstract

Maize is the second basic food need after rice that is potential and has high economic value in increasing income of farmers and food diversification program. White maize, in particular, is an alternative staple food in Grobogan Regency. The superior variety is a component of technology that plays a prominent role to increase productivity, disease resistant, and environmentally suitable (specific location). The aim of the study was to determine the influential factors in the adoption of superior variety of white maize in order to achieve transfer of technology. The study was carried out in three villages of Grobogan Regency, Central Java: namely Sumber Jatipohon, Godan, and Karangasem. The locations were determined with purposive sampling and the number of respondents interviewed was 120 farmers (40 farmers in each village) between September-December 2015. Analyses of the data were descriptively and quantitatively using percentages, charts and tables with logistic regression. The results of this study showed that the interest of farmers to adopt new superior variety of white maize was quite good around 66.7 percent. Farmers’ interest toward superior variety may be considered high. While factors significantly influencing the adoption included income, knowledge or information on technology, agriculture extension support, pest, and availability of seeds. On the other hand, factors which were not significantly affecting the adoption included age, formal education, farmers’ experience, and land size.
STRATEGI PEMUNGUTAN PENERIMAAN PAJAK REKLAME KOTA BEKASI Ichsan, Aulia; Siregar, Hermanto; Soetarto, Endriatmo
Jurnal Manajemen Pembangunan Daerah Vol. 10 (2018): Edisi Khusus "Tatakelola Keuangan dan Investasi Daerah"
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.739 KB) | DOI: 10.29244/jurnal_mpd.v10i-.22697

Abstract

One of the efforts of Local Government in financing regional development is through local taxes. Bekasi City is a cross-trade City and its strategic location has great potential to be able to maximize local revenue through the local tax sector, e.g. advertisement tax. The purpose of this research was to determine the growth rate and the contribution of advertisement tax to local taxes, measure the effectiveness and efficiency of advertisement tax, and determine the strategy in the implementation of revenue advertisement tax collections. Analysis methods of this research includes calculation of growth and contribution ratio as well as effectiveness and efficiency ratio and the analytical hierarchy process (AHP). Results of this research show that the growth rate of advertisement tax in Bekasi City average 20.65% and its contribution to local taxes average of 3.52% with the average effectiveness rate 82.20% (“quite effective”) and the efficiency level 6.31% (“highly efficient”). It is suggested from the AHP results that the Local Government of Bekasi City should implement a strategy of improving the quality and quantity of human resources as well as a strategy of improving technical guidelines on advertisement tax collection.Keywords : advertisement tax, growth and contribution, effectiveness and  efficiency, strategy, Bekasi City.
STRATEGI PEMBIAYAAN TERHADAP PENGEMBANGAN PARIWISATA BERBASIS MASYARAKAT DI KOTA AMBON Latuconsina, Olivia CH; Syaukat, Yusman; Siregar, Hermanto
Jurnal Manajemen Pembangunan Daerah Vol. 5 No. 2 (2013)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.334 KB) | DOI: 10.29244/jurnal_mpd.v5i2.24640

Abstract

Community-based tourism could increase local income and at the same time maintain the culture, arts and way of life of surrounding communities. The purpose of this research is to study the financing of community based tourism development in Ambon City. Methods used in this reseach are descriptive quantitative analysis, SWOT analysis, and QSPM analysis. Findings of the analysis are: 1) The role of government shoud be increased through friendly investment policy and sufficient government budget; 2) Increase in private financing done through the public private partnerships; 3) Communication, coordination and cooperation among local government and tourism entepreneurs are need to be improved; 4) Communities around the tourist objects can not yet utilize the potential of tourism as a source of their income so capacity building for them is a must; 5) Community can take advantage of the national program of tourism self empowerment (PNPM Mandiri Pariwisata) and “Kredit Usaha Rakyat” program to increase their welfare, and 6) There are six financing strategies for community-based tourism development in Ambon City that can be implemented in 2011-2016.Keywords: Ambon, Community-based tourism, Financing, Policy, Public Private PartnershipsABSTRAK Pariwisata berbasis kominitas dapat meningkatkan pendapatan masyarakat setempat dan sekitarnya sekaligus memelihara budaya, kesenian dan cara hidup masyarakat di sekitarnya. Tujuan penelitian adalah untuk mengkaji pembiayaan pengembangan pariwisata berbasis masyarakat di Kota Ambon. Metode yang digunakan yaitu analisis deskriptif kuantitatif, analisis SWOT, dan analisis QSPM. Hasil analisis yang ditemukan antara lain: 1) Perlu peningkatan peran pemerintah melalui kebijakan investasi dan anggaran yang cukup; 2) Peningkatan pembiayaan swasta melalui kemitraan sektor publik-swasta perlu dilakukan; 3) Komunikasi, koordinasi serta kerjasama antara pemerintah dan wirausaha pariwisata perlu ditingkatkan; 4) Komunitas di sekitar obyek wisata belum bisa memanfaatkan potensi pariwisata sebagai sumber pendapatan sehingga kapasitas pembangunan bagi komunitas perlu dilakukan; 5) Komunitas dapat mengambil keuntungan dari program nasional pemberdayaan masyarakat pariwisata (PNPM Mandiri Pariwisata) dan program “Kredit Usaha Rakyat” untuk meningkatkan kesejahteraan masyarakat; dan 6) Terdapat 6 strategi pembiayaan terkait pengembangan pariwisata berbasis komunitas di Kota Ambon yang dapat diterapkan pada 2011-2016.Kata kunci: Ambon, Pariwisata Berbasis Komunitas, Pembiayaan, Kebijakan, Kemitraan Sektor Publik-Swasta
STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN BADAN LITBANG DAN INOVASI (KANTOR JAKARTA DAN BOGOR) Permadi, Hengki; Siregar, Hermanto; Ristiyanto, Nirwan
Jurnal Manajemen Pembangunan Daerah Vol. 8 No. 2 (2016)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.181 KB) | DOI: 10.29244/jurnal_mpd.v8i2.24818

Abstract

ABSTRACTThe good quality of financial statements of the government can describe the good performance of governance management. The purpose of this study was to obtain a policy strategy to improve the quality of financial reports of Research, Development and Innovation Agency (RDIA) and to determine factors that influence the quality of financial report, and in the end could be hoped to get the better opinions of BPK. This study used questionnaires that distributed to respondents from technical unit of RDIA throughout Indonesia. SWOT and QSPM analysis methods were used in this study. The results of the study with SWOT analysis produced some priority strategy in the form of Strength-Opportunities combinations (SO). To get a better strategy, QSPM analysis was used with the results that RDIA should improve human resources capacity, especially for operator staffs that appropriate with educational background and enhancement of role and responsibilities of the leaders division on the financial statements as well. ABSTRAKLaporan keuangan pemerintah yang berkualitas baik dapat menggambarkan kinerja pengelolaan kepemerintahan yang baik. Tujuan penelitian ini adalah memperoleh strategi kebijakan untuk meningkatkan kualitas laporan keuangan Badan Litbang dan Inovasi dan menentukan faktor-faktor yang mempengaruhi kualitas laporan keuangan. Strategi peningkatan kualitas laporan keuangan dapat menghasilkan opini BPK RI yang lebih baik. Penelitian ini menggunakan kuesioner kepada responden dari satuan kerja lingkup Badan Litbang dan Inovasi seluruh Indonesia. Penelitian ini menggunakan metode analisis SWOT dan analisis QSPM. Hasil penelitian dengan metode SWOT menghasilkan beberapa strategi prioritas dari kombinasi Kekuatan-Peluang (SO). Untuk mendapatkan strategi yang lebih baik digunakan analisis QSPM dengan hasil strategi yang perlu dilakukan Badan Litbang dan Inovasi yaitu peningkatan sumber daya manusia terutama petugas operator sesuai kriteria dan pendidikan serta peningkatan peran dan tanggung jawab pimpinan terhadap laporan keuangan.
STRATEGI IMPLEMENTASI AKUNTANSI BASIS AKRUAL DI INSTITUT PERTANIAN BOGOR -, Kusnadi; Siregar, Hermanto; Ristiyanto, Nirwan
Jurnal Manajemen Pembangunan Daerah Vol. 8 No. 2 (2016)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.84 KB) | DOI: 10.29244/jurnal_mpd.v8i2.24829

Abstract

Accrual-based accounting is an accounting basis where economic transactions and other events are recognized, recorded and reported in the period of the transaction, not on cash or cash equivalent is received or paid. Accrual-based accounting better than cash-based accounting that recognizes transactions only when cash is received or paid. Implementation of accrual-based accounting at Bogor Agricultural University as an Autonomous public university with legal status intended for greater accountability, increased transparency and more informed decision-making. Factors that influence of implementation, namely, human resources, accounting system and organizational commitment. Likert scale used to determine the response of respondents to the third factor for subsequent analyzes using a rating scale analysis. Analytical Hierarchy Process (AHP) used to determine policy priorities that should be taken. The study concluded that development of the system is a top priority in implementing accrual-based accounting in Bogor Agricultural Universiy. ABSTRAKAkuntansi berbasis akrual adalah basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat dan dilaporkan dalam periode transaksi berjalan, bukan pada kas atau setara diterima atau dibayarkan. Akuntansi basis akrual lebih baik dari akuntansi basis kas yang mengakui transaksi hanya ketika kas diterima atau dibayar. Pelaksanaan akuntansi berbasis akrual di Institut Pertanian Bogor sebagai Perguruan Tinggi Negeri badan hukum (PTN Badan Hukum) ditujukan untuk akuntabilitas yang lebih besar, peningkatan transparansi dan informasi yang lebih lengkap dalam pengambilan keputusan. Faktor-faktor yang mempengaruhi pelaksanaan akuntansi basis akrual yaitu, sumber daya manusia, sistem akuntansi dan komitmen organisasi. Skala Likert digunakan untuk menentukan tanggapan responden terhadap ketiga faktor tersebut. Analisis selanjutnya menggunakan analisis rating scale. Analytical Hierarchy Process (AHP) digunakan untuk menentukan prioritas kebijakan yang harus diambil. Studi ini menyimpulkan bahwa pengembangan sistem adalah prioritas utama dalam melaksanakan akuntansi berbasis akrual di Institut Pertanian Bogor.
Co-Authors . Lukytawati . Mahyuddin ., Harianto AA Sudharmawan, AA Abitur Asianto Adhitya Wardhana Adis Imam Munandar Adler H. Manurung Adler Haymans Manurung Affendi Anwar Agus Lukman Hakim Ahmad Aris, Ahmad Ahmad Naufaldy Pasaribu Ahmad, Fahmi Salam Aini Nurachman Dini Akbar, Chaeka Fitria Ramadhania Akbar, Dudi Duta Akhmad Fauzi Akhmadi Akhmadi Alim, Muhammad sahirul Alla Asmara Alya Dinda Nurrahmi Amzul Rifin Andam Dewi Andrea Emma Pravitasari, Andrea Emma Anggelina Delviana Klau Anny Ratnawati Aprilia Sukmawati Apriyana, Alfin Ardila, Fitri Aning Dwi Ardina Puspitasari Arham Rivai Ari Binuko Arief Darjanto Arief Daryanto Arief Daryanto Arif Imam Suroso Arif Naldi Aris, Diba Anggraini Aristo Purboadji ASEP SAEFUDDIN Asirin, Asirin Astoeti Wahjoe Widiarti Avianto, Wahyu Aviliani Aviliani Azis, Muh. Ikhsan Aziz, Lukmanul Hakim Azizah B D Nasendi Baba Barus Bagio Baida Soraya Bambang Juanda Bandono, Bayu Basyid Ahmad Bayu Bandono Benar Darius Ginting Benny Kurniawan Boedi Tjahjono Bonar M Sinaga Bonar M Sinaga, Bonar M Bonar M. Sinaga Bonar Marulitua Sinaga Bronson Marpaung Bunasor Sanim Bungaran Saragih Bungaran Saragih Bustanul Arifin D. S. Priyarsono D. S. Priyarsono Dahri Dahri Darmawan, Indra Darsono . Deddy S. Bratakusumah Dedi Budiman Hakim Desi Maryanti Diana Septiningrum Diana Septiningrum, Diana Dikky Indrawan Dirga, Satria Prawira Ditha Mangiri Djajuli, Idja Dodik Ridho Nurrochmat Dominicus Savio Priyarsono Dudi S. Hendrawan Dwi Haryono Dwi Suprastyo DWI SURYANTO Dyan Vidyatmoko Dyan Vidyatmoko E. Batara Manurung E. Gumbira-Sa’id Ebed Hamri Eddi Wahyudi, Eddi Eddy Silamat Eduart Wolok Edwin Mahatir Muhammad Ramadhan Eka Intan KP Eka Intan Kumala Putri Eko Wahyu Nugrahadi Endah Murniningtyas Endah Murniningtyas ENDANG SUHENDANG Endriatmo Soetarto Eri Susanto Hariyadi Eri Susanto Hariyadi, Eri Susanto Eriyatno . ERLINA Erlina Erlina Erliza Noor Ernan Rustiadi Erwin Susanto Sadirsan Evi Lisna Evita H. Legowo Fahriyah Fahriyah Faizal Irvansyah Faizul Mubarok Farida Farida Fauzi, Firman Fazri, Muhammad Febriyana, Alfonsia Ferry Ardiansyah Ferry Syarifuddin Ferry Syarifuddin Ferry Syarifuddin Fitria Yuliani Fitriana, Rizqi Gonarsyah, Isang Gustiyan Taufik Mahardika Hadi, Setia Hadiwidjaja, Rini Dwiyani Hakim, Dedi Budiman Hani Laksono Hannoeriadi A., Ivan Hapsari, Umi Indah Harahap, Muhammad Syafril Hardinsyah Hariandja, Nancy Megawati Harianto Harianto Harianto . Harianto Harianto Harianto Harianto Harianto Harianto Harianto Harianto Harianto Harianto Hastori, . Hendri Tanjung Hendro Sasongko Hendro Sasongko Heni Hasanah Hermawan, Rachmad Heru Kustanto Hery Setiawan Heti Mulyati I Gusti Putu Wigena I Wayan Mangku I Wayan Nuka Lantara Ichsan Ichsan, Aulia Idqan Fahmi Ilham, Nyak Ilham, Nyak Illah Sailah Imam Teguh Saptono Imam Teguh Saptono Iman Widhiyanto Iman Widhiyanto Indra Darmawan Indra Gunawan Indra Gunawan Indraprahasta, Galuh Syahbana Ingratubun, Muhammad A Ingrit, Ingrit Irfan Syauqi Beik Isang Gonarsyah Ismail, Ahmad Faizal Ivan Hannoeriadi A. Iyan Anriansyah Jajang Jajang Johan Firmansyah Joko S. Usman Jonahar Joyo Winoto Joyo Winoto, Joyo Kadar, Laila Kodrat Wibowo Kusnadi - Kustanto, Heru Lala M Kolopaking Latuconsina, Olivia CH Limetry Liana Mey Limetry Liana, Limetry Liston Siringo Ringo Lokot Zein Nasution, Lokot Zein Lukman M. Baga Lukytawati Anggraeni Lukytawati, . M Parulian Hutagaol M Parulian Hutagaol M. Bobby Afif Nasution M. Husein Sawit M. Ilham Riyadh M. Parulian Hutagaol M. R. Yantu M. Said Didu M. Suryadinata, M. Suryadinata M. Syamsul Maarif Machfud Machfud Machmud, Musdhalifah MANGARA TAMBUNAN Mangara Tambunan Mangasa Augustinus Sipahutar, Mangasa Augustinus Manuwoto, Manuwoto Marpaung, Lenny Romauli Martua Eliakim Tambunan Marulitua Sinaga, Bonar Maulana, Muhamad Neko Maulana, Tubagus NA Megasari, Debbie Minesa, Punti Moch Hadi Santoso Moch. Hadi Santoso Moch. Hadi Santoso Mochammad Imron Awalludin Mohammad Nur Hadi Mudinillah, Adam Muhammad Arief Dirgantoro Muhammad Fazri Muhammad Fazri Muhammad Firdaus Muhammad Firdaus muhammad Firdaus Muhammad Firdaus Muhammad Nanang Prayudyanto Mulya E. Siregar Mulya E. Siregar Mulya E. Siregar Mulya Siregar Murti, Prima Puspita Indra Nadiah Hidayati Nashwari, Inti Pertiwi Nasution, Sahruddin Naufaldy Pasaribu, Ahmad nFN Sudradjat Nila Rifai Nimmi Zulbainarni nirdukita ratnawati, nirdukita Nugroho Setyo Utomo Nunung Kusnadi Nunung Nuryartono Nur Hasanah Nur Hasanah Nurcahningsih, Astrika Erlin Nurcahyaningsih, Astrika Erlin Nurlaila Firdani Fajri Nyak Ilham Nyak Ilham Oktovianus Pantjar Simatupang Parulian Hutagaol Perdana Wahyu Santoso Permadi, Hengki Petrus F.T.P. Tampubolon Prabono Roeshardianto Pratikto Winardi Bakhram Prima, Ghaniy Ridha Purwanta, Putri Ayu Purwoko, Agus Putri, Rizavia Mardhika R Marsuki Iswandi R Susila, Wayan Rachmat Pambudy Rahmanta Rahmanta Rahmanta, Rahmanta Ranti Wiliasih Renaldo Prima Sutikno Rezki Erdian Ries Wulandari, Ries Rifki Ismal Rina Oktaviani Rina Oktaviani Rina Oktaviani Rina Oktaviani Rini Dwiyani Hadiwidjaja Riny Kusumawati Ristianto Pribadi Ristiyanto, Nirwan Ristiyanto, Nirwan Riyanto Riyanto Rizal Rahman H. Teapon Rizavia Mardhika Putri Roeshardianto, Prabono Roy Sembel Roy Sembel Rulhendri Rulhendri Safrida . Sajudi, Aditya Santun R.P. Sitorus Sarma, Ma’mun Satriadi, Dharma Sekarlaras, Amanda Fortuna Arum Sembel, Roy H. M. Setia Hadi Setia Hadi Setiadi Djohar Setiawan, Andi Sinaga, Jovan Siregar, Mulya E Siti Aida Adha Taridala Situmorang, Kaspar Sjafri Mangkuprawira Sofyan Sjaf Sri Hartoyo Sri Hartoyo Sri Mulatsih Sri Mulatsih Sri Nuryanti Sri Wahyuni Stephen Thenu Sugema, Iman Sugeng Budiharsono Sugimin Pranoto Sugiyanto Sugiyanto Suhardiono, Suhardiono Sul, Suliamin Kasnar Suprehatin Surjono H. Sutjahjo Surtiati Surtiati Surya Abadi Sembiring Suryaningsih, Widiani Sutikno, Renaldo Prima Sutriono Edi Suwarno Suwarno Suwinto Johan Syahbana, Galuh Syahrir, Azhar Syaiful . Syaiful Syaiful Syaiful Syaiful Syamsul Arifin Syamsul Hidayat Pasaribu Syamsul Ma'arif Syarifuddin, Ferry Syarifuddin, Ferry Syauqi, Muhamad Sylvia Sandyazmara Devi Tanti Novianti Taofiq Rachmat Tatik Mariyanti, Tatik TB Nur Ahmad Maulana Tb. N Ahmad Maulana, Tb. N Ahmad Tony Irawan Trias Andati Trias Andati Trias Andati Trias Andati Trias Andati Trias Andati Trias Andati Trias Andati Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Tutut Sunarminto Usman - Vidyatmoko, Dyan Wibisono, Afrid Widhiyanto, Iman Widyastutik Winardi Winardi Winardi Winardi Winardi, Winardi Winoto, Joyo Wiwiek Rindayati Wonny A. Ridwan Wulandari Kuswahariani Wulandari, Lita Wurdaningsih Yantu, M. R. Yati Nuryati Yenna Sri Mardiana Yulismi, Yulismi Yusman Syaukat Yusman Syaukat Z. Karim, Taufik