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INDONESIA
Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 7 Documents
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Search results for , issue "Vol 4, No 2 (2004)" : 7 Documents clear
Pengaruh Strategi dan Ketidakpastian Lingkungan terhadap Hubungan Antara Informasi Broad Scope dan Kinerja Organisasi Desmiyawati Desmiyawati
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.9

Abstract

This study examines the interaction effect of information characteristic of broad scope management accounting system (MAS) on business strategy and environmental uncertainty on organizational performance. Mailed questionnaires were distributed to 700 general managers in the firms listed on Indonesian Capital Market Directory 2000 and included in the Standard Trade & Industry Directory of Indonesia 2000. The responses from 84 managers were analyzed by using the multiple regression. The results support the hypothesis that the interaction effect of broad scope MAS information on business strategy and environmental uncertainty on organizational performance are positive and significant.
Pengaruh Motivasi terhadap Performance Mahasiswa Akuntansi dengan Effort sebagai Variabel Mediasi Eko Arief Sudaryono; . Baratha
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.10

Abstract

Motivation is the important determinant of individual performance. With the high motivation to study, student is hoped doing the best effort to obtain the optimum performance. This study aimed to understand whether the motivation influences the students’ performance, with the effort as intervening variable. This study also aimed to test the influence of motivation to the students’ effort. Using under graduate students of Economics Faculty of Sebelas Maret University that studying Intermediate Accounting (II) in January to July 2002, F-test output show that motivation and effort influence the performance simultaneously and significantly. Determinant Coefficient (R2) value (0,204) indicates that motivation and effort explain only 20,4% of performance, and the remainder (79,6%) explained by other factors. The output of path analysis indicates that motivation influences the performance of accounting student with effort as intervening variable, and motivation influences the effort significantly. Its indicated by motivation ® effort path coefficient (0,318) and effort ® performance path coefficient (0,422), more than motivation ® performance path coefficient (0,050).
Hubungan antara Keyakinan Mahasiswa Akuntansi terhadap Pengetahuan dengan Kinerja Ujian Multiple Choice dan Essay Silvi, Alfiati
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.11

Abstract

The sophisticated beliefs toward knowledge dan learning are important in order to increase student’s ability to act profesionally in the future. Previous empirical research show that the sophisticated beliefs about knowledge dan learning influencing student’s performance. The objectives of this research are to examine the accounting student’s beliefs toward knowledge dan learning, dan the relation between these beliefs dan student performance. The research methods used in this study are questionaire dan exam questions. 174 students are participating in this research. The results show that beliefs about the uncertain knowledge, the complex knowledge, learning gradually dan unlimited capacity do not affect student’s performance on multiple choice test. On the other hand, beliefs about the uncertain knowledge, the complex knowledge, and the unlimited knowledge capacity affect student’s performance on essay test positively. But, beliefs about learning gradually do not affect student’s performance on essay test.
Mispricing pada Akrual Abnormal (Studi Empiris pada Bursa Efek Jakarta) Evi Gantyowati; Solichah Ratnawati
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.12

Abstract

This research aims to test mispricing abnormal accrual on Jakarta Stock Exchange. It bases on Xie’s test (2001). Sample collecting method is purposive sampling. There are 42 manufacture enterprises as samples which match the criteria stated. The research uses industries model to estimate normal accrual. The Result shows that there is mispricing abnormal accrual.
Relevansi Nilai Akrual dan Residual Income Fakhtan Achyani
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.13

Abstract

Value Relevance represents reporting of accountancy numbers owning a prediction relating to market values of equity. Accrual has important role in measurement of financial reporting. Elementary premise in accountancy of accrual is that profit which consist of cash flow operate for and accrual, will give better indicator for the profit of future, cash flow, and dividend; if compared to cash flow in this time and the past. Residual Income has economic component and accountancy. Economic profit represent of economic component of residual income. Though total the residual income is equal to total economic profit during specified period, role of accountancy influence period where reported economic profit and possible influence the amount of reported income residual of period to period. The accrual has important role in measurement of financial reporting and profit. The residual income represent a benchmark to assess accountancy relevancy data.
Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi Prihat Assih
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.14

Abstract

Debt covenant usually is limited by accounting number and violation of it will cause the firm bear a cost. Such cost can be a penalty, that determined by creditors. The firm violate public debt covenant, so it will downgrade the obligation rating. The high cost of it drive the manager tends to hinder the violation. Result of many researches show that the firms tend to choose accounting method to increase earning when they near to debt covenant violation.
Perencanaan Pajak sebagai Upaya Penghematan Pajak Siti Rochmah Ika
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.15

Abstract

Tax planning is an effort to minimize the tax liability. To achieve the objective of the Tax planning, tax complience and bookkeeping are required. Several strategies could be done to minimize the tax liability in several ways, such as choosing the business forms, choosing the area of business, consider the profit allocation in the end of year, delay to receive the income, and utilize discount.

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