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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Organisasi Dan Manajemen
Ranto Partomuan Sihombing
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KEADILAN TERHADAP KINERJA ANGGARAN DENGAN KEPUASAN ANGGARAN SEBAGAI VARIABEL INTERVENING Levina, Yoshi; Sihombing, Ranto P
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

Kinerja anggaran merupakan pencapaian target anggaran. Target anggaran dapat tercapai ketika ada keadilan atas anggaran yang diberikan, perlakuan atasan dan prosedur penganggaran. Keadilan mengenai anggaran dinamakan keadilan distributif, keadilan atas prosedur penganggaran dinamakan keadilan prosedural dan keadilan atas perlakuan atasan terhadap bawahannya dinamakan keadilan interaksional. Terpenuhinya keadilan distributif, prosedural dan interaksional dapat menimbulkan kepuasan anggaran, yaitu kepuasan atas kerjasama dan dukungan yang diperoleh dari atasan dan kepuasan atas proses penganggaran yang terjadi. Penelitian ini bertujuan untuk menguji pengaruh keadilan terhadap kinerja anggaran melalui kepuasan anggaran sebagai variabel intervening. Penelitian ini merupakan replikasi dari penelitian Maiga, Adam S. (2006). Data diperoleh dengan membagi kuesioner diperusahaan manufaktur di Semarang. Metode sampling menggunakan metode Purposive Judgement Sampling, dengan kriteria manajer yang memiliki tanggungjawab terhadap penyusunan anggaran. Hasil penelitian menunjukkan hipotesis yang diajukan peneliti diterima.
PENGARUH DISKUSI REVIEW KERTAS KERJA AUDIT TERHADAP MOTIVASI DAN KINERJA AUDITOR PADA KAP DI SEMARANG Averina, Monika; Sihombing, Ranto P
Jurnal Akuntansi Bisnis Vol 12, No 23 (2013)
Publisher : Jurnal Akuntansi Bisnis

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Discussion of paper review audit working paper is feedback that aims to ascertain whether the audit process has been followed Public Accountants Professional Standards (SPAP) are generally accepted. It also can improve the understanding of the auditors relating to the audit work paper-making process because through the process of discussion, reviewers can clarify questions, add information and evidence related to the work during the paper making process, so as to produce a quality audit working papers. This study aims to examine the influence of audit working paper review the discussion of the performance auditor auditor through motivation as an intervening variable. Data were obtained by distributing questionnaires in registered public accounting firm in 2012 in Semarang. This research used purposive sampling Judgement, and was obtained samples 35 respondents and technique analysis used regression testing. The results of this study indicate that proposed research hypothesis is accepted.
PENGARUH KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION MELALUI KEPUASAN KERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL ANTESEDEN Biantoro, Linda Chandra; Sihombing, Ranto P
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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Tingginya tingkat turnover intention yang terjadi di kalangan Kantor Akuntan Publik membuat banyak Kantor Akuntan Publik harus mengalami kerugian, karena seringkali Kantor Akuntan Publik hanya dijadikan sebagai batu loncatan untuk dapat mencari karir yang lebih baik. Maka dengan adanya fenomena tersebut peneliti ingin menguji apakah budaya organisasi, komitmen organisasi dan kepuasan kerja dapat menurunkan tingkat turnover intention pada Kantor Akuntan Publik. Penelitian ini menggunakan auditor dari 18 Kantor Akuntan publik di Semarang sebagai sampel, dengan membagiakan kuesioner. Hasilnya ditemukan bahwa budaya organisasi dalam penelitian ini mempermudah timbulnya komitmen organisasi yang dapat menurunkan tingkat turnover intention, namun kepuasan kerja ditemukan tidak dapat menjadi mediating antara pengaruh komitmen organisasi terhadap turnover intention karena kepuasan kerja dalam penelitian ini tidak dapat meminimalkan tingkat turnover intention
The Indonesia Best Sustainability Report As A Student’s Accounting Tool to Understand CSR Concept Sihombing, Ranto P.
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i2.4126

Abstract

Guideline Reporting Initiatives has long become the guidance for making sustainability report (SR).  It contains the company’s Corporate Social Responsibilities (CSR) activities. By using these guidelines, the CSR activities of the company can be focused on and directed to minimize the negative impact. CSR activities will be grouped into three bottom lines of activities that are profit, people and planet. SR analyzed were the ones from companies associated with the exploration of natural resources which are the best in publishing the reports and conducting the CSR programs. The data obtained from questionnaire and interviews of accounting students from environmental and social accounting class in which there are also students from Slovenia, Lithuania and Ukraine. The results of this study found that students can understand easily the meaning of CSR in a comprehensive manner. They know both aspect of disclosure and report of the sustainability report.
EFEK PENGUKURAN KEUANGAN DAN NON KEUANGAN TERHADAP KINERJA: PANDANGAN TEORI PENETAPAN TUJUAN Murniati, Monika Palupi; Sihombing, Ranto P; Susilawati, Clara
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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Abstract

The aim of this study tested the effects of the perception of fairness measure for assessing performance against the performance of the mediation of impact, competence and self-determination as an aspect of empowerment. This research uses experimental studies as a method of data collection by providing a variable size treatmen on performance measurement with the difficulty level objectives and the level of difficulty of the task. Experimental design used 2 x 2 x 2 between subjects. Results from this study showed differences in the perception of fairness subordinate to measures of performance. But the interaction between the size of the performance measurement with goal difficulty and task difficulty did not provide evidence of a significant difference in perceptions of fairness of the performance measure. The mediating effect of impact, competence and self-determination with the perception fairness subordinate to the performance provides empirical evidence that perceptions of fairness subordinate to measure performance assessment can form subordinate beliefs are described by impact, competence and self-determination and enhance the performance of subordinate. Tujuan riset ini adalah untuk menguji efek persepsi fairness ukuran penilain kinerja terhadap kinerja dengan mediasi impact, competence dan self determination sebagai aspek empowerment. Riset ini menggunakan studi eksperimen sebagai metoda pengumpulan data dengan memberikan treatment pada variabel ukuran penilaian kinerja dengan tingkat kesulitan tujuan dan tingkat kesulitan tugas. Desain eksperimen yang digunakan adalah 2 x 2 x 2 antar subjek. Hasil dari riset ini menunjukkan adanya perbedaan persepsi fairness subordinat terhadap ukuran kinerja. Tetapi interaksi antara ukuran penilaian kinerja dengan kesulitan tujuan dan kesulitan tugas tidak memberikan bukti adanya perbedaan signifikan persepsi fairness terhadap ukuran penilaian kinerja. Efek mediasi impact, competence dan self determination dengan persepsi fairnessi subordinat terhadap kinerja memberikan bukti empiris bahwa persepsi fairness subordinat terhadap ukuran penilaian kinerja dapat membentuk keyakinan subordinat yang dijelaskan oleh impact, competence dan self determination dan meningkatkan kinerja subordinat.
Perspektif Corporate Social Responsibility Di Perusahaan Keluarga: survei Perusahaan Keluarga Di Semarang Ranto P Sihombing; Monika Palupi; Stephana Dyah Ayu; vena Purnamasari; Clara Susilawati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The study conducted about Corporate Social Responsibility (CSR) has been done, namely Sembiring (2005) that examined the characteristics of corporate and social responsibility disclosure on Indonesia Stock Exchange. In addition, Anggraini (2006) has also examined the factors of social disclosure on companies listed on the Indonesia Stock Exchange. Both studies were conducted using financial data public company are easily obtained and analyzed. However, research on family companies which aims to find out if companies implement CSR and what are the factors that drive companies to implement CSR has never been done. It also encourages researchers to investigate how the application of social and environmental responsibility in the family company. The result of this research, it was obtained, first, the family company in Semarang has implemented CSR from the aspect of profit, planet, people, and procedural aspects. Companies have set aside some profit for CSR. The company also has made programs that positively impact the environment, and has had a policy that protects the rights of employees. But in terms of not well-monitored implementation yet because not involve a third party. Secondly, the reason companies implement CSR diverse. Mostly, they did because business ethics. The implications of this study are the results of this study can be used as the basis for regulatory decision-making in this case local governments to develop any activity that may be required for companies to conduct and report on CSR activities, especially in the family company. With hoping isto create harmonization between the company, the environment and stakeholders in order to realize sustainable development.Keywords: corporate social responsibility, family companies, business ethics, harmonization, sustainable development
THE SURVEY OF ENVIRONMENTAL STRATEGY ON INDONESIA CORPORATIONS: A REPLICATION MODEL Ranto P. Sihombing; Monika Palupi; Stephana Dyah Ayu; Vena Purnamasari
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.
Mapping of Internal Audit Quality on the Public Sector in Indonesia: A Systematic Review Sihombing, Ranto Partomuan
Jurnal Economia Vol. 19 No. 1 (2023): April 2023
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v19i1.38073

Abstract

This study aims to explore internal audit quality in Indonesia, especially in the public sector. The researcher used a systematic literature review method to synthesize the research results conducted over the past seven years between 2016 and 2022. This study found that most internal audit quality is only output-oriented, primarily influenced by compliance driver variables. The most researched variables are independence and competence. It also adopts attribution theory. However, the kaizen philosophy perspective assesses quality based on the demand-based driver. Finally, this study proposes a conceptual model for developing internal audit quality and future research that should be conducted based on outcomes using a qualitative approach.
The moderating role of autonomy in the relationship between advisory services, risk management, and integrity system: Indonesia evidence Sihombing, Ranto Partomuan; Murniati, Monica Palupi
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art4

Abstract

Since 2014, Indonesia has implemented the Integrity System (IS) policy across ministry and government institution work units to address the ongoing challenge of corruption. Inspectorate auditors play a pivotal role in ensuring the successful implementation of the IS, providing both advisory services and risk management support within these units. This study aims to investigate the moderating role of autonomy in the relationship between advisory services, risk management, and the integrity system. A survey of 103 inspectorate auditors from various ministries and government institutions in Indonesia was conducted to explore these dynamics. Drawing on role theory, our findings reveal two key insights: (1) advisory services and risk management significantly enhance the implementation of the IS, and (2) autonomy strengthens the positive relationship between risk management and the IS. This research addresses the underexplored debate on the primary roles of internal auditors, offering novel insights within the Indonesian context.
Co-Authors Clara Susilawati Linda Chandra Biantoro, Linda Chandra Monika Averina, Monika Monika Palupi Monika Palupi Monika Palupi Murniati, Monika Palupi Murniati, Monica Palupi St. Vena Purnamasari Stephana Dyah Ayu Stephana Dyah Ayu Yoshi Levina, Yoshi