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All Journal Jurnal Manajemen Indonesia Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam
Supardi Supardi
Politeknik YKPN
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PENGUJIAN COGNITIVE ABSORPTION TERHADAP KEPERCAYAAN-KEPERCAYAAN PENGGUNA UNTUK BERBAGI INFORMASI DI LINGKUNGAN VIRTUAL WORLDS Supardi, Supardi
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6602

Abstract

Virtual Worlds (VWs) are media-rich  cognitively  engaging technologies that geographically dispersed organizations  can use  as a cost effective workplace collaboration tool. Using  a sharing  information in virtual worlds environment, the aims of this study is to investigate cognitive absorption within individual beliefs about the technology of virtual worlds use. Cognitive absorption, theorized as being exhibited through the five dimensions of temporal dissociation, focused immersion, heightened enjoyment, control, and curiosity, is posited to be a proximal antecedent of two important beliefs about technology use: perceived usefulness and perceived ease of use. A model, based on Bandura's Social Cognitive Theory, was developed to test number of variables as the antecedents of cognitive absorption, which include social factor and individual like familiarity and personal innovativeness.A sample of 218 respondents participated in the research. In informing the results, the study utilized the partial least square model with the support for SmartPLS 2.0 software. Our findings suggest that beliefs about VWs usage can be influenced by cognitive absorption. Significant relationships were found between familiarity and cognitive absorption, and between personal innovativeness and cognitive absorption. Theoretical and practical implications are offered. 
PENGENDALIAN DAN PENGELOLAAN TIM LINTAS FUNGSIONAL DALAM ORGANISASI Supardi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.149 KB) | DOI: 10.35591/wahana.v11i2.19

Abstract

The complexity of modern business and the need for quick responses to changing conditions don’t allow employees to go through channels anymore. But many companies have a hard time combining information, action and interpretation across old structural boundaris, like hierarchical organization. Often, the result is decisions so untimely as to be irrelevant, no matter how technically correct they are. In today’s business environment, companies need the team concept to increase productivity and profitability, enhance quality, beat competition, or achieve the company objective du jour. Cross-functional teams (CFTs) have increased in use within a variety of organizations. While these teams claim to enhance organizational effectiveness, research has seen mixed results. This paper examines the challenges faced by CFTs and why these challenges facilitate the need for the development of a teams climate for trust.Keyword: cross-functional team, hierarchical organization
Earnings management, corporate social responsibility and corporate governance in Indonesian banking industry Supardi Supardi; Yudi Santara Setyapurnama
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 1 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.5.1.2020.35-44

Abstract

Abstract This paper describes the research which investigates the moderating effect of corporate governance (CG) on the relationship of earnings management (EM) practices and corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. EM used in this study is the different between discretionary realized security gain or loss and discretionary loan loss provition. Data is obtained by purposive sampling process with a total sample of 138 out of 46 banking sector companies. The results showed that EM had not effect on CSR and audit committee has a negative effect on CSR, but independent commissioner does not affect CSR if tested together with EM.
ANALISIS KEPERCAYAAN-KEPERCAYAAN INDIVIDU DALAM MENGGUNAKAN TEKNOLOGI INFORMASI DALAM MENUNJANG PROSES BELAJAR MENGAJAR DI PERGURUAN TINGGI Supardi Supardi; Eka Noor Asamara
Jurnal Manajemen Indonesia Vol 15 No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.02 KB) | DOI: 10.25124/jmi.v15i3.715

Abstract

Penelitian ini bertujuan untuk mendiskusikan dan menguji secara empiris hubungan faktor sosial dengan cognitive absorption dan hubungannya terhadap faktor kepercayaan-kepercayaan (perceived ease of use dan perceived usefulness) dalam menggunakan teknologi informasi pada proses belajar mengajar diperguruan tinggi. Penelitian ini menggunakan sebanyak 125 dosen jurusan akuntansi di propinsi Yogyakarta sebagai responden. Faktor sosial diukur dengan menggunakan pengaruh rekan sejawat, cognitive absorption diukur dengan menggunakan lima dimensi yaitu temporal dissociation, focused immertion, heightened enjoyment, control, dan curiosity serta kepercayaan-kepercayaan diukur dengan menggunakan perceived ease of use dan perceived usefulness. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah secara non-probability yaitu purposive sampling dengan tipe judgment. Data dianalisis dengan structural equation modeling (SEM) menggunakan SmartPLS2.0. Dari hasil pengujian hipotesis, diperoleh temuan bahwa seluruh hipotesis terdukung. Hal ini ditunjukkan dengan adanya bukti hubungan secara positif signifikan antara faktor sosial dengan cognitive absorption dan cognitive absorption dengan faktor kepercayaan-kepercayaan dalam menggunakan teknologi informasi. Penelitian ini telah membuktikan adanya pengaruh faktor sosial terhadap cognitive absorption dalam kepercayaan-kepercayaan menggunakan teknologi infomarmasi untuk mendukung proses belajar mengajar. Selain itu, penelitian ini telah berhasil mengembangkan model penelitian yang dilakaukan oleh Agarwal dan Karahanna (2000), yaitu dengan memberikan bukti empiris faktor sosial sebagai anteseden bagi cognitive absorption
Strategic Alignment antara Bisnis dan Teknologi Informasi Menggunakan Knowledge-Based Theory of The Firm: Sebuah Kajian Teori Eka Noor Asmara; Supardi Supardi
EBBANK Vol 6, No 1 (2015): EBBANK Vol.6 No.1 Juli 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2050.226 KB)

Abstract

Kebutuhan keterlibatan manajemen puncak dalam eksploitasi teknologi informasi (TI) merupakan tema yang sering dibahas dalam manajemen informasi. Penelitian sebelumnya telah menyarankan bahwa keterlibatan ini saling berkaitan dalam hubungan dua arah antara CEO dan CIO. Tujuan dari penelitian ini adalah untuk memberikan gambaran yang jelas tentang kriteria yang harus dilakukan bagi perusahaan untuk menciptakan hubungan yang efektif dan efisien seperti antara CEO dan CIO. Dengan rujukan knowledge-based theory of the firm, penelitian ini menganalisis masalah yang sering timbul di antara kedua pihak. Penelitian ini akan menggambarkan model yang berasal dari penelitian sebelumnya yang bisa memberikan alternatif solusi bagi masalah hubungan CEO dan CIO dan menyelaraskan hubungan strategis antara manajer bisnis dan manajer teknologi informasi.The need of top management involvement in the exploitation of information technology (IT) is a recurring theme of information management. Previous research has suggested that this involvement is linked, with a two-way relationship between CEO and CIO. The aim of this research is to provide a clear picture of the criterias that has to be done for the company to create such an effective and efficient relationship among CEO and CIO. With a referrence of knowledge-based theory of the firm, this research analyze problems that often arise among those two parties. This research would describe model that is derived from previous researches that could provide solution alternatives for CEO and CIO relationship problems and harmonize strategic alignment between business manager and information technology manager.
Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan Eka Noor Asmara; Supardi Supardi; Sidiq Ashari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.784 KB) | DOI: 10.20884/1.sar.2016.1.2.300

Abstract

The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process of developing and teaching of audit course material to conform to ISA. Data collection in this research is based on survey that has been used in many similar researches. Training variable represent organization support as well as self-efficacy represent individual variable. Structural equation modeling is applied in this research. Finding of this research demonstrate that hypothesis of relationship between training and self-efficacy and teaching material is significantly supported so that this research elaborate institutional theory of institutional isomorphism. Finding of hypothesis examination indicates that organization support in the form of training could be a proper medium to increase lecturer competency especially in the ISA implementation. Furthermore, professionalism itself could be an important root for the creation of isomorphism norm.
SELF ESTEEM, SELF EFFICACY DAN PRESTASI AKADEMIK MAHASISWA AKUNTANSI: STUDI PADA KELAS PENGAUDITAN Sidiq Ashari; Eka Noor Asmara; Supardi Supardi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.651 KB) | DOI: 10.34204/jiafe.v5i1.1236

Abstract

This study aims to provide empirical evidence of the related between self esteem and self efficacy with academic performance on auditing course. By using non-probability sampling techniques that is purposive sampling, this research using a sample of 194 university students in Yogyakarta that take on auditing course. This research model was developed based on previous research models by using survey in data collection process. Analysis uses structural equation models by using smartPLS software. Results of this research shown the support of 2 out of 3 proposed hypothesis, namely that there is a significant positive relationship between self esteem against self efficacy and academic performance. Meanwhile, this research can not proves that self efficacy strengthen academic performance on auditing course.
CORPORATE GOVERNANCE, NILAI PERUSAHAAN, DAN MANAJEMEN LABA: BUKTI DI INDONESIA Hermala Kusumadewi; Supardi Supardi; Eka Noor Asmara; Herbowo Herbowo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4951

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk tahun fiskal yang berakhir tanggal 31 Desember 2015 sampai 2019. Manajemen laba diukur menggunakan discretionary accruals yang dihitung dengan menggunakan Modified Jones Model. Corporate governance diproksikan dengan dewan direksi. Nilai Perusahaan diproksikan dengan menggunakan Tobin’s Q. Metode analisis data menggunakan regresi. Hasil dari penelitian ini ditemukan bahwa corporate governance berpengaruh negatif terhadap nilai perusahaan. Selain itu, manajemen laba memperlemah hubungan antara corporate governance dengan nilai perusahaan. Penelitian ini memberikan kontribusi dengan cara melengkapi temuan penelitian-penelitian sebelumnya yang berhubungan dengan teori keagenan terutama hubungan antara corporate governance dengan nilai perusahaan. Kontribusi lainnya yang diharapkan dari penelitian ini dapat digunakan oleh investor untuk menilai transparansi pelaporan keuangan perusahaan.ABSTRACTThis study aims to examine the effect of corporate governance on firm value with earnings management as a moderating variable. The research sample is manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015, to 2019. Earnings management is measured using discretionary accruals calculated using the Modified Jones Model. Corporate governance is proxied by the board of directors. Firm value is proxied using Tobin's Q. The data analysis method uses regression. The results of this study found that corporate governance has a negative effect on firm value. In addition, earnings management weakens the relationship between corporate governance and firm value. This research contributes by complementing the findings of previous studies related to agency theory, especially the relationship between corporate governance and firm value. Other contributions that are expected from this research can be used by investors to assess the transparency of the company's financial reporting.
Pengujian Manajemen Risiko Sebagai Variabel Moderasi Terhadap Hubungan Manajemen Laba dan Nilai Perusahaan Eka Noor Asmara; D Djasamanuddin; S Supardi; Sidiq Ashari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.839

Abstract

This study aims to examine the relationship between earnings management practices and firm value with enterprise risk management as a moderating variable. The sample in this research is 50 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The data collection technique was purposive sampling and derived from secondary data, both from the IDX and from the website of each company. The research hypothesis was tested using regression analysis. The results of the study show that earnings management has a significant negative effect on firm value. Risk management, which is expected to weaken the relationship between earnings management and firm value, is not supported in this study. Although risk management has not been significantly proven, this research contributes to stakeholders to encourage managers to maximize and optimize company risk management practices as an effort to prevent earnings management practices.
Co-Authors Asmara, Eka Noor Djasmanuddin Djasmanuddin Eka Noor Asamara Eka Noor Asmara Eka Noor Asmara Eka Noor Asmara Hasan Subagyo Herbowo Herbowo Herbowo, H Hermala Kusumadewi Ronowati Tjandra Sidiq Ashari Sidiq Ashari Yudi Santara Setyapurnama Yudi Santara Setyapurnama