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ANALISA KRITIS PRAKTEK AKUNTANSI KREATIF DALAM KONTEKS BUDAYA ORGANISASI PT. BUMI DAN PANDANGAN ISLAM DALAM MENYIKAPI PRAKTEK TERSEBUT
Widarto - -;
Zaki - Baridwan;
Made - Sudarma
Wacana Journal of Social and Humanity Studies Vol. 12 No. 2 (2009)
Publisher : Sekolah Pascasarjana Universitas Brawijaya
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ABSTRAK Tuntutan pasar pada perusahaan untuk membuat keuntungan sering menyebabkan praktek akuntansi kreatif, sehingga terjadi penurunan kualitas laporan keuangan yang dihasilkan. Kebijakan yang diambil oleh manajemen selalu menguntungkan pihak majority shareholder sebagai controlling. Budaya kerja telah mempengaruhi praktek akuntansi kreatif perusahaan, hal ini disebabkan adanya tuntutan dan campur tangannya direksi dalam akuntansi. Praktek ini bertujuan untuk mengiliminasi tindakan direksi agar transaksi yang mereka jalankan sesuai dengan kaidah akuntansi yang benar. Dengan demikian bagian akuntansi harus berusaha menyiapkan adanya data-data pendukung transaksi tersebut. Akuntansi kreatif yang dijalankan seputar manajemen laba dan SPE. Praktek manajemen laba maupun SPE lebih mengarah pada praktek yang mementingkan pihak manajemen yang didalamnya ada direksi sebagai controlling. Perilaku ini tidak terlepas dari keberadaan para manajer yang diangkat dan direkrut oleh direksi, sehingga dalam pemahaman amanah, manajer merasa harus loyal pada direksi. Namun jika dilihat dari hakekat amanah yang datangnya dari Allah, maka perilaku manajer maupun direksi diatas telah menunjukan perilaku yang tidak sesuai dengan hakekat amanah yang sesungguhnya. Pengkhianatan amanah merupakan tindakan yang dilarang agama, dan larangan ini hukumnya adalah haram jika dikerjakan.  Kata kunci :  agency theory,  praktek akuntansi kreatif, dan perilaku amanah.  ABSTRACT Profit management and SPE have induced any practices which are oriented on the management interests, in which the direction as cotrolling agent. These behavior are due to the manager promoted by the direction, so their thinking about “amanah†tend to the direction interest. In relation to the “amanah†phylosophy which is come from Allah swt., an above hehavior of manager and direction suggest any unsuitable behavior. Discrepancy actions from the  amanah are haram. Keywords: creative accuntancy, corporate culture
Sisi Lain Pengadaan Barang dan Jasa dalam Sebuah Studi Dramaturgi
Putri Harziani;
Made Sudarma;
Aji Dedi Mulawarman
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura
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DOI: 10.21107/infestasi.v13i1.3047
This study aims to explore the role of the actors involved in the procurement’s stage in Y’s Faculty of X’s University. The role of procurement personnel became main part of the show to see whether the procurement of goods and services in the Y’s Faculty that using direct procurement’s method have appropriate with the rules of Presidential Decree 70 of 2012. The Procurement’s stage is divided into the front stage and back stage that can not be separated in the show. Dramaturgy used as a method to analyze the role, coupled with using impression management’s analysis from John and Pittman Taxonomy. This research resulted in the conclusion that the procurement’s procedure has been carried out, although not fully follow the rules, because there are some procurement’s procedure were not met. Formal evidence is documented but not complete sequence and presented. Impression management techniques used by the actor to display the desired self-image, on time and under certain conditions.
The Effect of Loan and Intellectual Capital on Profitability with Credit Risk as Moderating
Eria Latifalia Erzha;
Made Sudarma;
Aulia Fuad Rahman
Jurnal Economia Vol 15, No 2: October 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for
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DOI: 10.21831/economia.v15i2.23725
Abstract: This study aims to examine and empirically prove the moderating effects of credit risk on the relationship between the loan and intellectual capital with profitability. The sample selection technique uses purposive sampling, and data analysis uses moderated regression analysis. The result shows that loan has a positive effect on profitability, intellectual capital has positive effect on profitability, and credit risk moderates the effect of loan and intellectual capital on profitability. Keywords: loan, intellectual capital, credit risk, bank profitability.Pengaruh Pinjaman dan Modal Intelektual Terhadap Profitabilitas dengan Risiko Kredit sebagai PemoderasiAbstrak: Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi risiko kredit terhadap hubungan pinjaman (loan) dan intellectual capital dengan profitabilitas. Teknik pemilihan sampel menggunakan metode purposive sampling dan analisis data menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa pinjaman berpengaruh positif terhadap profitabilitas, intellectual capital berpengaruh positif terhadap profitabilitas, dan risiko kredit memoderasi pengaruh pinjaman dan intellectual capital terhadap profitabilitas. Kata Kunci: pinjaman, loan, intellectual capital, risiko kredit, profitabilitas bank.
Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak
Anak Agung Istri Pradnyarani Dewi;
Made Sudarma;
Zaki Baridwan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali
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DOI: 10.24843/JIAB.2019.v14.i01.p12
This study aims to explore how the natural shape of the dilemmas in tax consulting and how the experience of overcoming dilemmas, is felt especially when doing tax planning. The qualitative method has been used with the interpretive paradigm according to the approach of transcendental phenomenology of Husserl. The informant in this study is a tax consultant of IKPI Denpasar. The research results reveal that dilemma forms tax consultants such that the dilemma posed by tax consultants have concern for the client and tax consultants think of business continuity services. The dilemma forms generate tax consulting experience in overcoming the perceived dilemma that is by building awareness of the taxpayer and must be aware of the profession as a tax consultant who is bound by the code of conduct. The dilemma can be overcome by building awareness of taxpayers and having strong principles to comply with the code of ethics. Keywords: Ethical Dilemma, Tax Consultants, Tax Planning, Taxpayer Compliance, Phenomenology
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD)
Rahayu Indriasari;
Made Sudarma;
Rosidi Rosidi;
Endang Mardiati;
Fibriyani Nur Khairin
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya
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DOI: 10.14414/jebav.v20i2.1129
Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
Kinerja Perusahaan Terkait dengan Teknologi Informasi, Lingkungan dan Kompetensi
Eko Purwanto;
M.S. Idrus;
Kusuma Ratnawati;
Made Sudarma
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Whether in the organization’s manufacturing companies in Indonesia, implementation of the applied information technology has an impact, either directly or indirectly, to the performance. The population of this research were companies listed at the Dinas Perindustrian dan Perdagangan Wilayah Jawa Timur, and implementing information and communication technology on a local area network. Units analysis were 117 manufacturing companies that employs 500 employees or more, implementing information and communication technology on a local area network, and represented by leader or information technology manager as respondent. All data were analyzed with Structural Equation Modeling (SEM) using the SPSS AMOS 16. The insignificant hypotheses suggests that the higher level of the ICT system completeness, the higher performance achievement of the corporate organization. The other two indirect influence hypothesis that suggest significant relationships through conduciveness organizational environment and personnel competences are proven strictly. The result of this research shows that the ICT system completeness may only influence the performance of corporate organization when the system is able to improve the conduciveness organizational environment and increase the personnel competences on the decision making process.Keywords: Information Technology, Organizational Environment, Competence, IT Scorecard, Balanced Scorecard, dan Organization Performance.
Peran Budaya Banjar dalam Meningkatkan Kinerja dan Keunggulan Bersaing melalui Kewirausahaan Islami dan Strategi (Studi pada Industri Kecil Menengah Batu Mulia/Permata di Martapura Kalimantan Selatan)
Hastin Umi Anisah;
Ubud Salim;
Made Sudarma;
Djumahir -
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The aim of this study is to study the relationship between Banjarese culture, Islamic entrepreneurship and strategy, performance, and competitive advantage on small and medium enterprises (SMEs) which produce gem and jewelry stones. The design of this research is mixed methods, where the primary approach is quantitative one and supported by qualitative approach to improve the study. Target population of this research is SME’s Gem and Jewelry Stone products in Martapura. Sample was taken during the quantitative phase using stratified random sampling. Meanwhile, the data were collected by distributing questionnaires which involving 112 respondents. Qualitative approach from Miles-Huberman Model was applied by involving 5 key informants. Whereas quantitative data were processed using structural equation modeling. The research findings show that Banjarese cultures have not yet significantly influenced to the both performance and competitive advantage of the SMEs. On the other hand, the Banjarese culture has improved the SEMs’ performance and competitive advantage through Islamic entrepreneurship and strategy. It means that the implementation of Islamic entrepreneurship in business activities which have done by owner and manager in SME’s Gem and Jewelry Stone product can improve the performance and competitive advantage.Keywords: Banjarese culture, Islamic Entrepreneurship, Strategy, Performance, Competitive advantage, SME’s.
Dampak Penerapan Budaya Tri Hita Karana terhadap Orientasi Kewirausahaan dan Orientasi Pasar serta Konsekuensinya pada Kinerja Usaha (Studi pada Industri Kecil Menengah Kerajinan Perak di Bali)
I Gede Riana;
Djumilah Zain;
Eka Afnan Troena;
Made Sudarma
Jurnal Aplikasi Manajemen Vol 9, No 2 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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This study is intended to know the impact of the implementation of Tri Hita Karana culture toward entrepreneurial orientation, market orientation, and business performance of SMEs of silver craft in Bali. The population of this research is all small and medium size enterprises of silver craft in Bali. By using purposive random sampling, 110 small and medium size enterprises located in four regencies in Bali were selected as samples. The data collection technique was distributing questionnaires. Furthermore, to test the inter-variables influence, inferential analysis of Structural Equation Modeling (SEM) is applied using Partial Least Square (PLS) approach.The finding of this research has given contribution in enlarging the organization culture concept by using local culture values as an organization culture practice. The implementation of Tri Hita Karana culture could improve the entrepreneurial orientation, market orientation, and business performance. It was also found out that the cultural values of Tri Hita Karana are influence the market orientation mediated by entrepreneurial orientation. Moreover, this research reveals the influence of entrepreneurial orientation on market orientation and business performance.Keywords: organization culture of Tri Hita Karana (THK), entrepreneurial orientation, market orientation, and business performance.
Determinan Struktur Modal Inovasi dan Nilai Perusahaan (Studi pada Industri Manufaktur di Bursa Efek Indonesia)
Sujono -;
M.S. Idrus;
Made Sudarma;
Solimun -
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The purpose of this research is to develop a model of the determinants of capital structure, innovation and firm value of the psychological aspect, which is controlled by company-specific variables and blockholder ownership structure. This research was conducted in manufacturing industry in Indonesian Stock Exchange on the company. Partial Last Square is used as the method of analysis. There were twenty two companies which were analyzed The study found that capital structure determined by an overconfidence attitude of managers who are supported by company’s internal factors. In addition to determining capital structure, managers’ overconfidence also plays a role in the innovation decision and the firm value determination. Financing innovation in is much more determined by internal sources. The value of manufacturing company in Indonesia is more determined by internal factors and the structure of blockholder ownership.Keywords: overconfidence, capital structure, innovation, blockholder, internal factors, firm value.
PENGARUH PENGALAMAN AUDITOR TERHADAP ETHICAL JUDGEMENT
Nujmatul Laily;
Bambang Subroto;
Made Sudarma
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2011.12.7130
ABSTRACT: The Effect of Auditor’s Experience on Ethical Judgement. This research examines the effect of auditor’s experience on ethical judgement with auditor’s knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditor’s experience has direct effect on ethical judgment but it has negative effect with auditor’s knowledge becomes an intervening variable. Auditor’s experience has direct effect on auditor’s knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.