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Kompartemen : Jurnal Ilmiah Akuntansi

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Published by Universitas Muhammadiyah Purwokerto

ISSN : 16931084 EISSN : 25798928 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "KOMPARTEMEN, Vol. 16 No.1, March 2018" : 7 Documents clear

Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura Tedy Kurniawan; Hafiez Sofyani; Evi Rahmawati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The categories of sustainability report disclosure consist of economic, environment, and social. This research aims to examine the influence of each categories of sustainability report disclosure on firm value. This research use secondary data from all companies that listed on Indonesia Stock Exchange and Singapore Stock Exchange in 2014-2016. There are 116 samples that obtained from purposive sampling method. The results of this research show that only economic category of sustainability report has positive influence on firm value in Indonesia and Singapore. The environment category of sustainability report has negative influence on firm value, while the social category doesn’t have influence on firm value. The result of this research indicate that sustainability report disclosure which reported appropriately with choosen standard, especially in economic category will be useful to increase firm value in the point of view of investors. Keywords: sustainability report, GRI-G4, firm value

Determinan Faktor Pengungkapan Modal Intelektual dan Tingkat Pengungkapan Per Industrinya pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Sri Budhi Rezki
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of independence board, size of audit committee, profitability, age of company, size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.

Pengaruh Struktur dan Kultur Organisasi Terhadap Keefektifan Partisipasi Anggaran Dalam Peningkatan Kinerja Manajerial Studi Empiris Pada Lembaga Keuangan Syariah Ginanjar Adi Nugraha; Aldila Dinanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Partisipasi anggaran sebagai suatu proses dalam menentukan anggaran merupakan tanggungjawab seorang manajer. struktur organisasi merupakan alat pengendalian organisasional yang menunjukkan tingkat pendelegasian wewenang manajemen puncak dalam pembuatan keputusan kepada senior manajer dan manajer level menengah. Proses partisipasi memberikan kesempatan bagi bawahan untuk mengajukan pertanyaan kepada atasan. Selain struktur, terdapat transformasi perubahan kultur organisasi yang lebih mempengaruhi organisasi secara hierarkis. Peneliti mendapati bahwa partisipasi penyusunan anggaran berpengaruh terhadap kinerja manajerial, struktur organisasi tidak memoderasi hubungan partisipasi anggaran dengan kinerja manajerial, serta kultur organisasi tidak memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial.

Pentingnya Sistem Pengendalian Manajemen dalam Pengelolaan Usaha Kecil dan Menengah di Kabupaten Banyumas, Jawa Tengah Eko Suyono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to analyze the awareness of small and medium enterprises (SMEs) on the importance of applying management control system variables that include strategic planning, decision making, and evaluation and control in managing SMEs. By determining the criteria of certain company size in the process of sampling selection, this study ended up with 55 SMEs in Banyumas as a sample. This study employs both qualitative and quantitative approaches where the questionnaires distribution and interviews were conducted in October and November 2017. By using a descriptive analysis the findings shows that the owners of SMEs in Banyumas have high awareness on the importance of implementing strategic planning, decision making, and evaluation and control to manage their business. However, there are several weaknesses faced by SMEs to do so, for instance, low understanding of those issues due to low of the education level of the owners of SMEs and limited resources. It is important for Banyumas local government to address these issues so the SMEs will develop well in supporting the local economy.

Auditor Independency as antecedents of Ethical Perception on Auditor Judgment: Study of Public Accounting Firm Auditors Bima Cinintya Pratama
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study investigates the role of auditor independency as the antecedents of the interaction effects between ethical perception towards audit judgment taken by auditors. Total samples of seventy-two auditors in public accounting firm were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using Partial Least Square (PLS) method found that ethical perception and auditor independency significantly affect audit judgment taken by auditors. In addition, this study find that auditor independency can mediate the relationship between ethical perception and auditor judgment.

Analisis Pemanfaatan Social Commerce bagi UMKM: Anteseden dan Konsekuen Anissa Hakim Purwantini; Friztina Anisa
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v16i1.2413

The purpose of this study is to investigate factors that influence social media usage among small and medium enterprises (SMEs) and the impact on financial and non-financial performance. Convenience sampling was used to collect data. The respondent in this study are owner of SME that use facebook and instagram on their business activities. Based on SEM-PLS analysis, this study revealed that interactivity, cost effectiveness, and trust was identified as factors that motivate the usage social media. Meanwhile, compatibility has no significant effect on social media usage. Social media usage has a strong positive impact on financial performance (sales) and non-financial performance of SMEs in terms of customer service, internal operations, and marketing. In addition, this study indicate that social media usage has no positive effects on perceived impact on innovation.Keywords: social media, SME, performance, inovation,social commerce

Dampak Kebijakan dan Keberhasilan Tax Amnesty bagi Perekonomian Indonesia Yuwita Ariessa Pravasanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Sumber utama dari penerimaan negara berasal dari pajak, meskipun begitu penerimaan pajak masih dinilai belum maksimal. Ini dikarenakan realisasi penerimaan pajak belum memenuhi target yang ditentukan oleh pemerintah. Berbagai cara telah dilakukan oleh pemerintah dalam menaikkan penerimaan negara, salah satunya adalah kebijakan tax amnesty pada tahun 2016 dan 2017. Penelitian ini bertujuan untuk mengetahui dampak kebijakan dan keberhasilan tax amnesty bagi perekonomian Indonesia. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratif deskriptif. Hasil dari penelitian ini menunjukkan bahwa kebijakan tax amnesty di Indonesia dinilai berhasil dan berdampak terhadap perekonomian negara.

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Contact Name
-

Contact Email
-

Phone
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Journal Mail Official
-

Editorial Address
-

Location
Kab. banyumas,

Jawa tengah

INDONESIA