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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 4 Documents
 1 
Search results for , issue "Vol 8, No 1 (2008)" : 4 Documents clear
Analisa Pengaruh Profesionalisme, Kepuasan Kerja Kinerja Jabatan, Komitmen Organisasi dan Motivasi terhadap Keinginan Berpindah Akuntan Publik Ardian Prasetya; Deasy Ariyanti
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2008)
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.v8i1.72

Abstract

The objective of this study is to get an empirical evidence about the effects of professionalism, job satisfaction, job performance, organizational commitment and motivation upon the turnover intentions to accountants who work at public accounting firm. Data collected through questionnaires by using purposive random sampling. There were 175 questionnaires distributed, 147 were returned and 137 questionnaires used for analysis. The data analysis was done by using multiple regression. The result of this research showed that there were no significant effect of professionalism, job satisfaction, job performance, organizational commitment and motivation as individual factor upon the turnover intentions. But simultaneously, professionalism, job satisfaction, job performance, organizational commitment and motivation have significant effect upon the turnover intentions.
Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link Raman Noordin; Yuserrie Zainuddin; . Fuad; Rasid Mail
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2008)
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.v8i1.73

Abstract

In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival.
Pengaruh Ketidakpastian Tugas terhadap Hubungan antara Informasi Sistem Akuntansi Managemen dan Kinerja Managerial Yulius Kurnia Susanto
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2008)
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.v8i1.74

Abstract

This paper examines the impact of task uncertainty on the relationship between MAS information and managerial performance. MAS characteristics used in this research were broad scope and timeliness. Fifty four functional managers from a cross-section of Indonesian manufacturing and banking service sectors had participated in this research. The collecting data used a questionnaire survey. Data were analyzed using an two-way analysis of variance. The results showed that the higher the task uncertainty, the more positive is the relationship between MAS information broad scope and timeliness and managerial performance.
Faktor-Faktor yang Berpengaruh terhadap Kinerja Lingkungan Perusahaan di Indonesia Lindrianasari Lindrianasari
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2008)
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.v8i1.75

Abstract

This study provides an analysis of the relationship among financial performance and environmental performance. Based on the argument that management’s strategy in financial performance affects each of corporate responsibility, we assume that environmental performance is positively and significantly associated with financial performance. By using four independent variables as proxy financial performance (size, profitability, foreign ownership and export) we found that size is positively and significantly associated with environmental performance. And overall we concluded from 32 companies in Indonesian that relation between environmental performance and financial performance is contradictory theoretical support. This prior empirical research has failed to clarify relationship between the variables.

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