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Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEJ Periode 2001 - 2004) Suratno, Ignatius Bondan; Darsono, Darsono; Mutmainah, Siti
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.174

A purpose of this study is to examine an impact of environmental performance on an environmental disclosure and on economic performance. This study is not in line with an Al-Tuwaijri's model (2004), by stressing more on an impact of independent variable to dependent variable.This study is based on a longitudinal empirical applied research. Through a judgment sampling technique, 19 public companies which participated in the PROPER program from 2002-2005 were included in the research.Â First, the data were tested using the Hausman test. Because the simultaneous relation on environmental performance and economic performance isn't statistically significant, afterwards the data were test using ordinary least squares.The test result for the first hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive and statistically significant. The test result for the second hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive statistically significant. Thus, all of the test result are a support for the finding of Al-Tuwaijri, et al. (2004).

PENCATATAN AKUNTANSI YANG ADA DI DALAM BUKU TEKS AKUNTANSI SAAT INI Ignatius Bondan Suratno; Bambang Purnomo; Benedicta Budiningsih
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2017: Prosiding Seminar Nasional Pendidikan, Sains dan Teknologi
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.131 KB)

This study aims to describe the circumstances of the accounting record that already exists in the current accounting textbooks, benefit from accounting recording for the preparation of annual reports and taxes, and the recording of the more easily understood for students. This research is a descriptive study conducted at Sanata Dharma University in June-August 2017.The findings in this study is that accounting records that already exist in accounting textbooks are currently located in a condition where the recording of accounting cases as presented in the questionnaire is done when the parties involved make the record as a Taxpayer Agency that does not implement tax obligations, or not as an Individual Taxpayer, and or not as a taxable employers with an average score of 75%.Accounting records that provide more benefit for the preparation of annual reports and taxes are in a condition where the recording ofaccounting cases as presented in the questionnaire is done when the parties involved make the record as a Taxpayer Agency that perform taxation obligations, as an Individual Taxpayer, and as a Taxable Entrepreneur with an average score of 83%, the recording of the more easily understood for students when studying accounting materials integrated with tax instruments with an average score of 73%.Keywords: accounting, taxes, textbooks

PENCATATAN AKUNTANSI YANG ADA DI DALAM BUKU TEKS AKUNTANSI SAAT INI Ignatius Bondan Suratno; Bambang Purnomo; Benedicta Budiningsih
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2017: Prosiding Seminar Nasional Pendidikan, Sains dan Teknologi
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.326 KB)

This study aims to describe the circumstances of the accounting record that already exists in the current accounting textbooks, benefit from accounting recording for the preparation of annual reports and taxes, and the recording of the more easily understood for students. This research is a descriptive study conducted at Sanata Dharma University in June-August 2017.The findings in this study is that accounting records that already exist in accounting textbooks are currently located in a condition where the recording of accounting cases as presented in the questionnaire is done when the parties involved make the record as a Taxpayer Agency that does not implement tax obligations, or not as an Individual Taxpayer, and or not as a taxable employers with an average score of 75%. Accounting records that provide more benefit for the preparation of annual reports and taxes are in a condition where the recording of accounting cases as presented in the questionnaire is done when the parties involved make the record as a Taxpayer Agency that perform taxation obligations, as an Individual Taxpayer, and as a Taxable Entrepreneur with an average score of 83%, the recording of the more easily understood for students when studying accounting materials integrated with tax instruments with an average score of 73%.Keywords: accounting, taxes, textbooks

ECONOMIC VALUE ADDED: DARI SUATU ALAT PENILAI KINERJA MANAJEMEN MENUJU KONSEP PEMERATAAN PENDAPATAN Ignatius Bondan Suratno
Jurnal Pendidikan Akuntansi Indonesia Vol 4, No 2 (2005): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

ECONOMIC VALUE ADDED: DARI SUATU ALAT PENILAI KINERJA MANAJEMEN MENUJU KONSEP PEMERATAAN PENDAPATANDewasa ini, ukuran keberhasilan perusahaan terutama bukanlah laba. Ada ukuran lain yang telah menggeser profit oriented menjadi value oriented. Pengukuran kinerja berdasarkan rasio keuangan seringkali kurang mencerminkan kinerja yang sebenarnya, perusahaan tampak terlihat baik yang sebenarnya, kinerja tidak mengalami peningkatan dan bahkan menurun. Untuk itu diperlukan suatu alat ukur kinerja yang menunjukkan prestasi manajemen yang sebenarnya yang mampu mendorong aktivitas atau strategi yang menambah nilai ekonomis Konsep nilai tambah ekonomi bukanlah sesuatu yang baru sebagai alat penilaian kinerja manajemen, namun ada aspek lain yang menarik untuk didiskusikan. Dalam tulisan ini akan dikupas apa EVA itu, cara menghitungnya, keunggulan dan kekurangannya, dan peran EVA dalam pemerataan kesejahteraan masyarakat. Dalam menghitung EVA, ada keleluasaan untuk menyimpang dari GAAP sejauh bertujuan untuk menghasilkan angka yang valid. Oleh karena kesederhanaan konsep dan perhitungannya, EVA mampu mengukur kinerja sampai dengan unit organisasi yang terkecil. Dengan beberapa kelebihan EVA dibandingkan dengan alat penilai kinerja sebelumnya, bukan berarti EVA tidak memiliki kekurangan. Peran EVA dalam beberapa aspek pun dibahas terutama dalam pengungkapan informasi-informasi yang merupakan nilai tambah yang mencerminkan distribusi pendapatan perusahaan.

Perbedaan Partisipasi Anggaran Ditinjau dari Jenis Jabatan, Tingkat Pendidikan, Jenis Kelamin dan Pengalaman Kerja (Studi Empirik pada Perguruan Tinggi Swasta di Daerah Istimewa Yogyakarta) Cornelio Purwantini; Ignatius Bondan Suratno
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.43 KB)

The purpose of this research was to know difference in the budget participation that’s evaluated from education levels, gender, occupations, and job experiences. The number of research sample is 198 people coming from 45 Private Higher Education Institution in Yogyakarta. The research subject is heads from of unit who are enganged in the budget partisipation, such as heads of study program, heads of department, vice dean, dean, heads of bureau and the like in Private Higher Education Institution. The data analysis was conducted using independent sample t test. The statistical test result with 0.05 of the significance level indicated that there was no difference in the budget participation that was evaluated from education levels, gender, occupation, and job experiences.

PENGARUH PERSEPSI SISWA TENTANG PROFESI GURU DAN LINGKUNGAN KELUARGA TERHADAP MINAT SISWA MENJADI GURU Sintha Widyaningrum; Ignatius Bondan Suratno
Jurnal Pendidikan Ekonomi dan Akuntansi Vol 16, No 1 (2022)
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/jpea.v16i1.5898

This research aimed to determine whether there was a positive influence of students’ perceptions on teaching profession and family environment toward students’ interest in becoming teachers in class X and XI Natural Science Mathematics and Social Studies majors at SMA Negeri 1 Depok Yogyakarta in 2022.This type of research was descriptive research using quantitative methods. The population in this study was all students of class X and XI majoring in Natural Science Mathematics and Social Studies at SMA Negeri 1 Depok Yogyakarta, totaling 431 students. The sample of this research was 203 students taken using proportional stratified random sampling. The data collection in this research used a questionnaire. The data were analyzed using multiple linear regression analysis.The result of the research showed that students’ perceptions on teaching profession and family environment together had a positive influence on students’ interest in becoming teachers. The result of this research was evidenced by the calculated F value of 8.992 and the significance value of 0.000.Keywords: students’ perceptions on teaching profession, family environment and students’ interest in becoming teachers.

PENGARUH HARGA, KUALITAS PRODUK, DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN BRAND H&M Agnesh Kurnia Pratama Putri; Ignatius Bondan Suratno
Jurnal Pendidikan Ekonomi dan Akuntansi Vol 14, No 2 (2021)
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/jpea.v14i2.4618

The purpose of this study was to determine: (1) the effect of prices on consumer HM brand purchasing decisions; (2) the effect of product quality on consumer purchasing decisions for HM brand; (3) the effect of product design on HM brand consumer purchasing decisions. This research is quantitative research. The collected data were primary data which were collected by questionnaires. The data were taken from 100 samples, selected by accidental sampling technique. The data were analyzed by Chi-Square test. The results showed that: (1) there was no positive and significant effect of price on purchasing decisions with a Chi-Square value 2.532 and Asymp. Sig. value (2-sided) 0.112; (2) there was a positive and significant influence of product quality on purchasing decisions with a Chi-Square value 31,014 and Asymp. Sig. value (2-sided) 0.000; and (3) there was a positive and significant influence of product design on purchasing decisions with a Chi-Square value 63.846 and Asymp. Sig. value (2-sided) 0.000.Keywords: Price, Product Quality, Product Design and Purchasing Decision

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