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AFEBI Accounting Review

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Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

ISSN : 25485245 EISSN : 25485253 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.

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Articles 141 Documents

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Intellectual Capital, Firm Value, and Financial Performance Aida Irsyahma; Nikmah Nikmah
AFEBI Accounting Review Vol 1, No 1 (2016)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

The ownership of intangible assets especially intellectual capital has becoming more important in this modern era where technology and knowledge have significant roles in company operating activities. The objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable. The sample in this study is the banking sector listed in Indonesia Stock Exchange between 2011-2014 and 15 banks become samples in this study. The data was analyzed using the path analysis method with SPSS.The test result shows that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on financial performance, financial performance has a positive effect on firm value, and financial performance proved to intervene the relationship between intellectual capital and firm value.Keywords: Financial Performance, Firm Value, Intellectual Capital

PRICING BERMUDAN-TYPE CALL OPTION THROUGH BINOMIAL TREE METHOD Izma Fahria
AFEBI Accounting Review Vol 3, No 1 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Bermudan option is a type of option that has characteristics between American option and European option whose its value never exceeds the value of the American option and is never less than the European option. The objective of this research is to calculate Bermudan call option of John Keels Stock through the binomial tree method using statistics software of Matlab R2010a. Assessment of Bermudan type option relates to discrete issues, in which the Bermudan type option has a certain number of times of early exercise specified in the option contract, where such times can only be made at some time prior to the option due date. Precise pricing for Bermudan type option can be obtained by discrete models such as the binomial tree method, a numerical method that is one of the most popular approaches for calculating option prices. This research uses time series data obtained from BNI Financial Update Corner, FEB UGM. The Bermudan call option price calculation will be compared with the calculation of European option pricing and American option price with underlying asset without dividend. The results show that the price of John Keels's Bermudan type call option using the binomial tree method yields the same value as American type call option and European type call option.Keywords: Bermudan Type Option, Binomial Tree Method, Matlab R2010a, Spss 20

The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS) Nanik Dwi Saratih; Willy Abdillah
AFEBI Accounting Review Vol 2, No 1 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional accounting system application services. The data analysis technique was the multiple linear regression analysis. Results showed that human resource competence and organizational commitment has a positive effect on individual use of the accrual-based accounting system application. The implication for stakeholders and further research are discussed.Keywords: Human Resource Competence, Information Systems, Organizational Commitment, Systems Quality

The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance Aminah Aminah; Chairina Chairina; Yohana Yustika Sari
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This study examines the influence of company size, fixed assets intensity, leverage, profitability and political connections against tax avoidance in manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015.This study forms an associative research. The population used in this study are manufacturing companies listed in the Indonesian Stock Exchange. The sample used as many as 53 manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015 that are selected with the purposive sampling method, and so the number of sample data is 265 data. Tax Avoidance in this study was measured using the cash effective tax rate (CETR). Data can be analyzed by using the logistic regression.The result showed that the profitability and political connections have influences to tax avoidance. While company size, intensity fixed assets and leverage do not influence tax avoidance.Keywords: Company Size, Intensity Fixed Assets, Leverage, Profitability, Political Connections, Tax Avoidance

The Importance of Management Control Systems (MCS) in Small and Medium Enterprises (SME), An Empirical Literature Review Bienmali Kombate
AFEBI Accounting Review Vol 1, No 1 (2016)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

The main focus in this paper is the importance of Management Control Systems (MCS) in Small and Medium Enterprises (SMEs). The research is based on empirical literature by collecting and interpreting researchers finding on the important role that play MCS in SMEs. A greater control systems implementation can create/added a value and influencing stakeholders to practice concrete actions to reduce costs derived from the exploitation in SMEs.Keywords: Management Control Systems, Small and Medium Enterprises

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY Olivia Idrus; Noorina Hartati
AFEBI Accounting Review Vol 3, No 1 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction

Academicians Satisfy of The Faculty of Economics, in Universitas Negeri Surabaya Throught on Total Quality Management Susi Handayani; Pujiono Pujiono
AFEBI Accounting Review Vol 2, No 1 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

The Faculty of Economics in Universitas Negeri Surabaya had certified of International standard operating (ISO) for quality management since 2015. This certification prosecutes management of faculty of economics to increase service quality to academicians. The important aspects of ISO have to determine TQM implemented. Therefore, it had created quality assurance team that exist gradually at university to study program. A service quality must be guarantied by internal and external audit. However, it improves continuous improvement that based on audit results, especially low students satisfaction, officer alacrity to give a service, ability to explanation, handling of complaints, courtesy and friendliness, and support infrastructures for learning process. All cost of quality assurance conduct to prepare an audit internal implementation, to up-date accreditation forms and performance of study program, and monitoring and evaluation for learning and curriculum, improve a quality procedure, prepare and evaluation a quality target, and follow up on audit finding.Keywords: ISO, service quality, student satisfaction, total quality management

Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura) Noer Panca Mutawwab; Mohamad Djasuli; Muhammad Syam Kusufi
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)

An Empirical Examination of Success Model SAS Application on Teritory of Bengkulu Treasury Office Puji Astuti; Willy Abdillah
AFEBI Accounting Review Vol 1, No 1 (2016)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This study examines determinants of successful of SAS application by reviewing user perception that adapted successful model of information system developed by DeLone and McLean (1992), which system quality, information quality, system use, user satisfaction, and individual impact. Primary data is obtained by questionaries filled by 100 respondents from units in the teritory of of treasury office of Bengkulu. Data analyzed by using Partial Least Square (PLS) as one of the alternative methods of Structural Equation Modeling (SEM). The results show that quality of the system and quality of information affects user satisfaction but did not affect use of the system. Use of the system affected satisfaction of user and level satisfaction of user would affect the use of the system. User satisfaction affects the impact of the individual.Keywords: Individual Impact, Information Quality, Information Systems Success, System Quality, System Use, User Satisfaction

BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD Budiman Linggo Santoso; Machmudin Eka Prasetya
AFEBI Accounting Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.Keywords: Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.

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