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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting
Arifin Sabeni
Fakultas Ekonomi Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Management Accounting : It's Implementation In The Public Sector Sabeni, Arifin
JURNAL BISNIS STRATEGI Vol 3, No 2 (1999): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.622 KB) | DOI: 10.14710/jbs.3.2.1-13

Abstract

Many  definitions of management accounting  exist,  and  although  these  lack of complete  agreement,   it is possible   to say  that  management  accounting  plays important  roles  in an organization.  Particularly,   it plays in the managerial tasks of planning,   controlling,   and  decision­making. All organizations  need to  make  decisions and need to plan and control their activities, and all organizations,  whether they be in the private or the public sector,  ought to be able to benefit from  the use  of such management accounting techniques.   However,   the management accounting literature and the development of the techniques of management accounting  are almost exclusively concerned with a private sector environment. Little  discussions  are placed on  the public sector  environment.  For this reason,  the purpose of this paper  is to discuss  the role and  operation  of management  accounting in  the  public sector.  In so  doing,   this paper;   firstly,   discusses  the role of management accounting  in  an  organization,   then,   the role and operation of management accounting in the public sector. After that,  in order to give a comparison between theory  and practice,  this paper describes the actual practice of the role and operation of management  accounting  in the New  South   Wales   Department  of  Education as an illustration.   Furthermore,  such evaluation of management  accounting practices  in  the public  sector  are dis­ cussed;   andfinally;  summary and conclusion.
Perkembangan Kriteria Penilaian Keandalan Sistem Inforrnasi Akuntansi Dalam Organisasi Sabeni, Arifin
JURNAL BISNIS STRATEGI Vol 1, No 1 (1997): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (707.421 KB) | DOI: 10.14710/jbs.1.1.67-76

Abstract

Sistem informasi mempunyai peranan yang penting dalam suatu kegiatan manajemen dari berbagai jenis organisasi. Kualitas dari sistem akuntansi  bergantung kepada situasi dimana suatu   organisasi  beroperasi, sehingga  teknik penilaian kualitas sistem informasi juga bergantung kepada  situasi  yang  sedang dialami oleh organisasi yang bersangkutan. Dengan demikian maka untuk menilai apakah sistem  informasi milik  suatu organisasi dapat diandalkan dengan mempunyai kual itas  yang baik  tidak hanya dilihat  dari kemampuannya menyajikan informasi yang diperlukan, tetapi harus    dilihat  pula apakah sistem tersebut mampu memberikan kepuasan kepada  pemakainya, apakah sistem tersebut dapat beradaptasi dengan perubahan lingkungan organisasi, dan apakah  sistem tersebut mampu menyesuaikan  diri dengan adanya perubahan teknologi.Seperti  diketahui bahwa organisasi atau  perusahaan   selalu  dihadapkan pada   kondisi   lingkungan yang  selalu berubah. Lingkungan  dalam  konteks ini bukanlah lingkungan  alam  seperti sumber    daya air,   laut, udara  dan sebagainya,  tetapi  lingkungan di sini adalah lingkungan perusahaan,  baik dari segi ekonomi maupun teknologi serta peraturan-peraturan pemerintah. Dengan  terjadinya perubahan teknologi dan ekonomi secara  cepat, maka kriteria penilaian  keandalan sistem  informasi juga akan  berubah dari  waktu ke waktu. Belum lagi  dengan adanya perubahan konsep pemikiran dan pandangan hidup manusia yang sangat sensitif dipengaruhi  oleh perubahan  ideologi maupun  ilmu pengetahuan.Dengan adanya perubahan pemikiran dan lingkungan organisasi, maka hal tersebut  menyebabkan kriteria penilaian keandalan  sistem informasi akuntansi  yang dipakai oleh suatu organisasi   juga  akan berubah.   0leh karena  itulah,  maka  teknik penilaian keandalan  sistem  informasi  dari  satu waktu  ke waktu yang lain akan berbeda, dan dalam makalah ini akan menguraikan perkembangan    kriteria penilaian sistem informasi  akuntansi secara  lebih rinci.Adapun tujuan dari paper  ini adalah untuk membahas mengenai faktor  dasar yang  menyebabkan   terjadinya perubahan kriteria penilaian, yaitu perubahan pola pikir (phylosophy) dari tradisional sampai modern yang semuanya itu diilhami oleh berbagai konsep riset dalam bidang akuntansi dari konsep pikir yang  tradisional,  inter­pretive, sampai yang kritis.
KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ITEM VOLUNTARY DALAM LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Sabeni, Arifin
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.367 KB) | DOI: 10.14710/jaa.10.1.29-44

Abstract

This research is aimed a) to identify the level of voluntary disclosure by using Voluntary DisclosureIndex, and b) to analyze the firm’s characteristics that have significant impact on disclosure levelof each firm in certain industry. The Descriptive statistics and multiple regression analysis areused to examine these objectives, particularly for analyzing firm’s characteristic ( such as board ofdirectors composition, the number of audit committee’s member, firm’s size, leverage, profitability,firm’s operations, and the industry types) and their impact on the voluntary disclosure level. Theresults  by using descriptive statistics show that the mining industry have the highest voluntarydisclosure Index (VDI), followed by infra structure and transportation industry, then agricultureindustry. The lowest of Voluntary disclosure index is property and real Estate industry. The resultsalso show that the board of director composition, firm’s size, firm’s operation, and the industrytypes have the significant impact on the level of voluntary disclosure.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA : ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011) Amalina, Nur; Sabeni, Arifin
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 (129.588 KB)

Abstract

The rapid capital market development currently creates some opportunities and alternative for investor. On the other hand, the company should be compete to get fund from the investor. The Company can get some fund by raising and selling some stock to investor in capital market.Related with the problem that is raised , the purpose of this research is provide empirical evidence concerning the effect of Current Ratio (CR), Leverage Ratio (LR), Inventory Turnover (IT), Operating Profit Margin (OPM) and Price Earning Ratio (PER) in predict the earning changes in manufacture company for one next year period. The Object population of this research are manufacture company listed on BEI and reported in ICMD from 2008 to 2011, 25 company sample  result by random sampling technique. Tools of data analysis used in this study is the classical assumption test, multiple regression analysis, hypothesis testing, and the coefficient of determination.Based on the result and study, it can generalized that there is significant effect between the Current Ratio (CR), Operating Profit Margin (OPM) to earning changes. Besides there is no significant effect between Leverage Ratio (LR), Inventory Turnover (IT) and Price Earning Ratio (PER) to earning changes.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI Rizki Nugrahani, Nadia; Sabeni, Arifin
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 (210.39 KB)

Abstract

This study aims to analyze factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are internal audit, corporate governance, the characteristics of auditors (BIG4), firm size, and subsidiaries. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2011. A total of 65 companies in used as sample in this research. This study uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this research showed that the size of the board commissioner, the size of the audit committee, characteristics of the auditor (BIG4), firm size and subsidiaries have significant relationship on the external audit fees. However, internal audit, the independence of the board commissioner, the meeting intensity of the board commissioner, independency of the audit committee, and the meeting intensity of the audit committee did not have significant influence with external audit fees.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA KRISIS KEUANGAN TAHUN 2008 Hartono, Rizkita Amalinda; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.939 KB)

Abstract

The study aims to examine the effects of accounting conservatism applied by public companies before the crisis period on firm value in crisis period. In this study, accounting conservatism is measured by C-Score and shareholder’s value is measured by three proxies, which are buy-and-hold abnormal return (BHAR), cumulative stock return, and stock return volatility. Beta, cash holdings, sales growth, and tangibility are used as control variables. The population of this study is all the public companies listed in Indonesia Stock Exchange (IDX) in 2003-2009. The sampling method used is purposive sampling. Total data of this study is 303 companies. Then 59 data that include outliers should be excluded from samples of observation. So the final samples are 244 data. Multiple regression is used as analysis technique. The empirical result of this study shows that accounting conservatism has positive and significant effects to both firm value proxies which are BHAR and cumulative stock return, meanwhile has negative and significant effect to stock return volatility. In sum, accounting conservatism has significant effect to shareholder’s value.
Co-Authors Nadia Rizki Nugrahani Nur Amalina Rizkita Amalinda Hartono