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All Journal Journal of Indonesian Economy and Business The Indonesian Journal of Accounting Research
R. A. Supriyono
Universitas Gadjah Mada
Economics, Econometrics & Finance

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MASALAH AKUNTANSI TERHADAP BEBAN BUNGA KHUSUSNYA BUNGA SELAMA PERIODE KONSTRUKSI R. A. Supriyono
Journal of Indonesian Economy and Business (JIEB) Vol 1, No 1 (1986): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1046.923 KB)

Abstract

Dewasa ini masalah perlakuan akuntansi terhadap beban bunga, khususnyabunga selama periode konstruksi, memperoleh perhatian yang besar dari profesiakuntansi. Di Amerika Serikat, mulai tahun 1970 banyak perusahaan yang mengubahmetode akuntansi terhadap kebijaksanaan kapitalisasi bunga, sehingga timbul reaksidari the Securities and Exchange Commition (SEC) dalam tahun 1974 melaluiAccounting Series Release No. 163 (Welsch, halaman 511 dan 512 serta Smithhalaman 297). Badan-badan lain juga mengeluarkan opini atau statemen yangberhubungan dengan perlakuan beban bunga, mi-salnya APB Opinion no. 21 tahun1971 tentang Interest on Receivables and Payables, FASB No. 34 bulan Oktober1979 tentang Capitalization of Interest Cost, dan no. 58 tahun 1982 tentangCapitalization of Interest Cost in Financial Statement that Include InvesmentsAccounted for By Equity Method. Dalam FASB Accounting Standarsds Current Textbulan Juni 1983 Section 167 dibahas pula tentang Capitalization of Interest Cost.
The Effect of Subjectivity in Incentives on the Performance Mediated by Knowledge Sharing Behavior Klemensia Erna Christina Sinaga; R. A. Supriyono
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.595

Abstract

This study examines the effect of subjectivity in incentives on the performance mediated by knowledge-sharing behavior. This research uses an experimental method by using students of the Faculty of Economics and Business at a state-owned university in Indonesia as the respondents. This study hypothesizes that managers' performance will affect subjectivity in incentives mediated by knowledge-sharing behavior. The results show that managers' performance is higher for the group of managers with subjectivity in incentives than those without incentive subjectivity. There is the role of knowledge-sharing behavior as a mediating variable. The findings of this research expand the research in managerial accounting, particularly on performance, subjectivity in incentives, and knowledge-sharing behavior. This research develops previous studies by incorporating the knowledge-sharing behavior variable as a mediating variable and influencing performance as a dependent variable. This research can help implement appropriate incentive systems for measuring performance and provide evidence on the importance of including knowledge-sharing behavior in reviewing employees’ formal performance, especially in accounting consulting services. In addition, this research will increase the companies’ awareness of building a work climate by incorporating a culture of knowledge sharing.
Co-Authors Klemensia Erna Christina Sinaga