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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 344 Documents
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A History of Changes that Enhanced The Role of Accounting: A Discussion of The Reforms in The UK National Health Service Heru Fahlevi
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.106

Abstract

This paper presents some aspects on the introduction of more commercial-like reforms in the UK National Health Service (NHS). It used adjusted Lüder’s Contingency Model modified by Pettersen (2004) as an alternative framework to explain how NHS reforms generate the innovation of accounting role in hospitals. The NHS reforms exercised by the Conservative and the New Labour have both similarities and differences in the rationale and the consequences. The applications of adjusted Lüder’s Contingency Model have assisted in outlining the similarities and differences between market reform and third way reform. The most striking similarity is both reforms were driven by the government political decision and the process of reforms implementation has been top-down organised. Moreover, it may be said that payment system has become a main tool to control the process of reforms and the hospital performance. But there are different as to use competition in price and competition in performance. However, the contingency model appears to present a limited explanation about how accounting role innovation process travelled between both reforms. Furthermore, this study is a desk research. Any generalisations of the conclusions from this study should be undertaken with care.
Perbandingan Kinerja Reksa Dana Konvensional dengan Indeks Konvensional (LQ45) Cahyaningsih Cahyaningsih
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.107

Abstract

The objective of this study is to evaluate whether conventional mutual fund performance is difference from conventional index (LQ45) performance during the bull market of 2004 to 2006. Prior studies have shown mixed results probably due to lack of comprehensiveness in evaluating the portfolio. I measure mutual fund performance comprehensively using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The results show that during the bull market of 2004 to 2006, the conventional mutual funds outperform the conventional indexs (LQ45). This results might suggest that portofolio managers of the conventional mutual fund have superior skills in security selection and market timing ability than those of the conventional indexs (LQ45).
Model Mandatory Usage terhadap Sikap Penggunaan Sistem Informasi Keuangan Daerah dengan Pendekatan Technology Acceptance Model (TAM) Suhendro Suhendro
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.108

Abstract

The aim of the research is to test empirically the construction of the influence of the mandatory usage by the financial manager and accountancy in the work unit of Surakarta local government towards the attitude usage of the regional finance management information system. The processing and the analysis of the data is carried out technically multivariate Structural Equation Modeling (SEM). The number of the questionnaire that was send 170 and that answered completely so to be analyzed further is 86. Based on the validity, reliability and normality test show that the data is valid, reliable and filled the aspect normality. The results of the hypothesis testing show that (1) perceived ease of use have a significant effect on perceived usefulness; (2) perceived usefulness have a significant effect on attitude toward using; (3) perceived ease of use have a significant effect on attitude toward using; and (4) mandatory usage have not a significant effect on attitude toward using.
The Global Financial Crisis from The Perspective of Islamic Law and Economic Theory: Analytical Empirical Study Seif Obeid Al-Shbiel; Hamzah Hussein Almawali; Raed Suleiman Al-Fageer
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.109

Abstract

The purpose of the current study is to identify the consequences of the current global financial crisis on the Islamic banking system, Further; this study seeks to reveal flexibility and stability factors enjoyed by the Islamic financial institutions in coping with such crisis. In addition to find out the substantial causes, reside behind the present crisis as represented by artificial and malpractices of the non-Islamic banks. Finally, the conclusion from the current study supports that the Islamic financial system is capable to minimize the aftermath of the recent financial crisis by getting rid of key weaknesses inherent in the traditional system.
Shubuhat Activities in Islamic Banking E. Ries; S. B. Yahya; M. Harasyid
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.110

Abstract

According to the principles of Shariah, all business activities must be in accordance to principles and rules of Shariah and any activity against them will be Haram in Islam. Therefore business activities are very essential in Shariah compliance criteria; Islamic Shariah establishes rules which govern and define the economic, social, political and cultural life of Islamic societies, including their financial institutions. Islam, in principle prohibits all activities that cause harm to the dealers and consumers in the market as well as society as a whole. It is very necessary that all dealings and business activities must abide by the rules of Islamic law, In addition to avoid all doubtful activities. The primary objective of this paper is to review the definition and concept of shubuhat. Specifically, this paper highlight to some Shubuhat activities in products of Islamic banking. A total of 9 activities were selected a sample of products of Islamic banking.
Pengaruh Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan Melalui Dimensi Profesionalisme Anny Sri Haryani
Jurnal Akuntansi dan Bisnis Vol 10, No 2 (2010)
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.v10i2.111

Abstract

This study aims to investigate the effect of auditors’ experience assessed indirectly on the level of materiality on financial statements auditing process through auditor’s dimension of work professionalism based on: a) dedication of the profession, b) social obligation, c) independence, d) belief of at profession and e) relation with humanity of friend profession. This study is a casual study by employing survey method. The target population in this study is government auditors working in BPK-RI of Central Java. The number of samples taken is 67 people. The sampling technique used is non-probability sampling with judgment sampling method. The method of analysis used in this study is path analysis. The findings of the study are: 1) auditor’s experience directly and positively influence the dimensions of professionalism, consisting of dedication of profession, social obligations, independence, belief of at profession and relation with humanity of friend profession, 2) dimension of professionalism having direct and positively effect on the level of materiality consists of dedication of profession, independence, belief of at profession, relation with humanity of friend profession, whereas the social obligation does not influence level of materiality, 3) there is an impact of auditors’ work experience assessed indirectly on level of materiality in financial statements auditing process through auditor’s dimension of work professionalism, which are dedication, independence, belief of at profession and relation with humanity of friend profession.
Pengaruh Perceived Usefulness, Perceived Ease of Use, dan Perceived Enjoyment terhadap Penerimaan Teknologi Informasi Budi Santoso
Jurnal Akuntansi dan Bisnis Vol 10, No 2 (2010)
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.v10i2.112

Abstract

The purpose of this research is to examine the factors that influence the acceptance of IT by employee based on Technology Acceptance Model of (TAM). The model of this research adopts by Tangke (2004) using the perceived usefulness (PU), perceived ease of use (PEOU) and perceived enjoyment (PE) as an independent variable and Attitude (ATT) and the Acceptance of IT as a dependent variable. Data are collected using survey method and deliver directly to respondents. From the 112 distributed questionnaires, all qualified for further analysis. The data analyze by SEM. The results show that the factor directly affect to the acceptance of IT is perceived usefulness (PU) that defined as user perception concerning usefulness of IT and indirectly influenced by perceived ease of use (PEOU) factor and perceived enjoyment (PE) that defined as user perception concerning amenity and comfort in using technologi Information system. In addition, the perceived ease of use (PEOU) variable proved to have a significant influence toward the perceived usefulness (PU) variable.
The Influence of Fiscal Decentralization on The Local Original Renevue and Public Expenditure in Indonesia Eni Jufriyah Sulistyorini
Jurnal Akuntansi dan Bisnis Vol 10, No 2 (2010)
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.v10i2.113

Abstract

The implementation of fiscal decentralization in Indonesia has been done in order to give wider responsibility and autonomy to local government. The application of decentralization in the form of financial balance is expected to copes the realization of local autonomy, particularly in income side and expenditure sides since the implementation of decentralization in the beginning year 2001. The purpose of this research is to investigate the influence of fiscal decentralization components on the public expenditure. This research used data of the local budget realization which consisting of balance fund, others revenue, local original revenue, and public expenditure that was obtained from financial statement regencies and municipalities in Indonesia. The selection is based on consideration that regencies and municipalities have similar characteristic of economic and geographic and also the result of the research would be expected to give a description of general condition. As for the data source was from Directorate General of Local and Central Financial Balance and also Directorate General of Financial Balance and Budget. The results of this research proved fiscal decentralization through component of balance fund significantly positive influence in increasing original revenues while others revenue is not. Regarding with the public expenditure, both of balance fund and local original revenue positively influence on the public expenditure, while others revenue is not significantly influence. It indicated that there was dependence on receipt from central government through balance fund on regencies and municipalities in order to stimulate the increasing of local original revenue and improving public service in Indonesia. Therefore, decentralized system is expected to be better respond to local preferences and needs and to promote competition among local units in the provision of public goods and services.
Analisis Perbedaan Perilaku Etis Pelaku Akuntansi berdasarkan Karakteristik Individu Dalam Etika Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah Erlina Winanti Hamiseno
Jurnal Akuntansi dan Bisnis Vol 10, No 2 (2010)
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.v10i2.114

Abstract

The purposes of this study is to examine whether there are ethical behavior differences of person in accounting function based on individual factors (locus of control, years of job experience, gender, equity sensitivity and education background) in financial statement arranging ethic which stated in disclosure, cost and benefit, misstate, responsibility and timeliness. The population used in this research is the person of accounting function in local goverment of Sukoharjo that consists of financial deputy and treasurer. The sample consists of 58 financial deputy and treasurer of the local government of Sukoharjo. T-test and Mann Whitney U-Test is used for hypothesis test. The results of the research show that there are significant differences between person in accounting function with internal locus of control and person in accounting function with external locus of control in financial report arranging ethics stated in misstate and timeliness; between senior and junior in financial statement arranging ethics stated in timeliness; between male and female in financial statement arranging ethics stated in disclosure, misstate and timeliness.
Faktor-Faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi (Studi pada Aparat Pemerintah Daerah Kabupaten Sragen) Sudarmadi Sudarmadi
Jurnal Akuntansi dan Bisnis Vol 10, No 2 (2010)
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.v10i2.115

Abstract

This research is testing influence perceived important of system, perceived quality of information and perceived system quality on satisfaction of information system user. Population in this research is officer of local government of regency Sragen, sample consist of all finance officer. Sample were taken by purposive sampling method. Analyze the data use multiple regression with previously conduct the test of validity and reliability, test the classic assumption and test of normality. Result of this research indicates: 1) perceived important of system have an effect on satisfaction of information system user. This matter is visible from coefficient regression equal to 0.250 with the p value equal to 0.001. 2) perceived of information quality have an effect on satisfaction of information system user. This matter is visible from coefficient regression equal to 0.173 with the p value equal to 0.000. 3) perceived of system quality do not have an effect to satisfaction of information system user. This matter is visible from coefficient regression equal to 0.089 with the p value equal to 0.142.

Page 11 of 35 | Total Record : 344

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