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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 344 Documents
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Analisis Kinerja Keuangan Pemerintah Daerah di Indonesia Suyono Suyono
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.v10i2.116

Abstract

This research is carried out in order to obtain empirical evidence relating the influence of revenue, expenditure, real estate, capital, taxes and grants to the financial performance of local government in Indonesia which is indicated by current ratio, debt to equity ratio, asset turnover and operating revenue to total revenue and operating revenue to operating expense. This research uses the entire population of local government districts throughout Indonesia with the sample chosen by purposive sampling method. This research uses a sample of 304 local governments. This research used a multiple regression analysis. Principal component conducted to determine a measure of financial performance over the five performance measures used in this research. In a multiple regression test, the results of this research showed empirical evidence that the revenue variables affect the financial performance of local government in Indonesia. But, the expenditure variable, real estate, capital, taxes and grants give no effect on the financial performance of local governments in Indonesia.This research concludes that revenues affect to financial performance of local government in Indonesia.
Pengaruh Pemanfaatan Teknologi Informasi, dan Pengendalian Intern Akuntansi terhadap Keterandalan dan Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah (Studi pada Pemerintah Kabupaten Sragen) Susilo Prapto
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.117

Abstract

Penelitian ini bertujuan untuk menguji secara empiris: pengaruh tingkat pemanfaatan teknologi informasi dan pengendalian intern akuntansi terhadap keterandalan dan ketepatwaktuan pelaporan keuangan Pemerintah Daerah, Penelitian ini dilakukan di Pemerintah Daerah Kabupaten Sragen dengan menggunakan sampel sebanyak 120 responden. Metode sampel dengan metode purposive sampling. Metode pengumpulan data menggunakan kuesioner, sedangkan teknik analisis data yang digunakan adalah teknik uji instrumen meliputi uji validitas dan uji reliabilitas; uji asumsi klasik meliputi uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi dan uji normalitas; pengujian hipotesis dengan regresi. Hasil penelitian menunjukkan bahwa: 1) pemanfaatan teknologi informasi tidak berpengaruh signifikan terhadap keterandalan pelaporan keuangan pemerintah daerah, hal ini terlihat dari t hitung sebesar 0,747 dengan nilai signifikansi sebesar 0,456, 2) pemanfaatan teknologi informasi tidak berpengaruh signifikan terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah, t hitung sebesar 1,806 dengan nilai signifikansi sebesar 0,074, 3) pengendalian intern akuntansi berpengaruh signifikan terhadap keterandalan pelaporan keuangan pemerintah daerah, t hitung sebesar 14,129 dengan nilai signifikansi sebesar 0,000, 4) pengendalian intern akuntansi berpengaruh signifikan terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah, t hitung sebesar 7,951 dengan nilai signifikansi sebesar 0,000.
The Influence of Financial Performance to The Level of Accountability Disclosure of Indonesia’s Local Government Citra Perwira Sari
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.118

Abstract

The purpose of the study is gaining empirical evidence related to the influence of financial performance, which represent in profitability ratios, current ratio, capital structure ratio and efficiency ratio, to the level of accountability disclosure of Indonesia’s local government that represented in modified LGA index.Size represented in the logarithm total assets. Furthermore, related to the purpose of the research, the writer uses population from all regencies/municipalities that issued the local governmental financial statement and publicized in the website of Indonesian Financial Inspector Bureau, (BPK RI) at www.bpk.co.id in 2005, 2006 and 2007.The method used in the study is purposive sampling method then getting 119 regencies/municipalities in 2005, 82 regencies/municipalities in 2006 and 103 regencies/municipalities in 2007, therefore the total observation used in the study is 304. The data analyses tool used in the research is multipleregressions then it uses SPSS version 17.00 computer software for statistic. The study resulted that profitability (only PM), capital structure (DER and LTTA),and efficiency ratios (only OROE), giving a significant influence to the level of accountability disclosure of Indonesia’s Local Government. While others does not give. Sizeis also a variable that significantly influence the level of accountability disclosure of Indonesia’s local government. The limitation of the study arises when the other non-financial measurement are omitted in the study. The subjectivity of respondent also becomesanother consideration in doing a future research.
The Influence of Budgeting Objectives Characteristics on The Performance of Local Government Officers Istiyani Istiyani
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.119

Abstract

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency.
Pengaruh Corporate Governance, Kinerja Keuangan, Kepemilikan Manajerial, Ukuran Perusahaan terhadap Ketepatwaktuan Penyampaian Laporan Keuangan (Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia) Kurniasih Jati Setyaningsih
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.120

Abstract

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency.
Intensitas Perencanaan Strategik atas Teknologi Informasi untuk Meningkatkan Perekonomian Indonesia (Studi pada Perbankan di Indonesia) Riana Dewi
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.121

Abstract

The problem formulation of this research is does managerial factor, environment factor, organizational factor and technology give influence, either alone or together, toward the intensity of strategy planning and financial work”.The objective of this research is to give empirical evidence of the influence of managerial, environment, organizational and technological factors toward the intensity strategy planning and the influence of those factors above toward the financial work of Bank Perkreditan Rakyat (BPR). The analysis tools that are used are : classic assumption dan hypothesis test with path analysis. Result of this research that factor of manajerial with confidence, experience and membership influence strategic planning intensity. Environmental factor also considered strategic in the plan BPR. The environmental factor is also considered, because can have an effect on to performance. Factor of organisasional although have an effect on to strategic planning intensity of BPR and still got mixed up with less than 3 band off is effort. Organizational culture have influenced strategic planning, although the mentioned do not influence performance of finansial. Technological factor not yet influenced strategic planning intensity and performance of finansial, although BPR have started to make software and hardware with invesment which by dozens and always improve ability of the human resource. To the number of factor related to performance of finansial do not then express that strategic BPR in the plan unfavourable him. Emulation between BPR alone, other financial institution like co-operation, BMT, BKK, Bank Local government and Public Bank with is same product partake to play a part in to degrade performance of finansial BPR. Result of research also express that there are influence by together factor of manajerial, environmental, organisasional, and technology to performance of finansial. As a whole result of this research less is supporting of research conducted by Hopkins and Hopkins (1997), Rokhlianasari (2002), and Sudarmadi ( 2006) at factor of kontinjensi that is manajerial, environmental, and organizational to strategic planning intensity and performance of finansial. Suggestion to all manager to be earning open in reporting its activity. Because of researcher of difficulty in getting sampel caused by carefulness and policy of party of BPR so that represent limitation in this research. Amount of sampel hence result of research not yet earned to be told can deputize the overall of sampel because its minim of sampel in this research.
Pengaruh Corporate Social Responsibility Disclosure terhadap Kinerja Keuangan Nadya Nur Fitri
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.122

Abstract

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency.
Pengaruh Corporate Governance terhadap Earnings Management (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Yuni Pristiwati Noer Widianingsih
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.123

Abstract

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency.
Stakeholders’ Perception of Local Government Owned Heritage Tourist Site Valuation: An Evidence of Sapta Tirta Pablengan in Karanganyar Sholikhah Retno Utami
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
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.v11i1.124

Abstract

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency.
Menumbuhkan Cinta Profesi Akuntan Publik bagi Generasi Penerus Tjiptohadi Sawarjuwono; Devi Kalanjati
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
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.v13i1.132

Abstract

This research reveals the cause of low interest of accountant graduate worked to be public accountant and higher turnover rate of public accountant in audit firm . This research applied a grounded-theory, namely digging and uncovering the typical phenomenon of Indonesia. Data collection technique was done by in-depth interview and focus group discussion (FGD). This study concluded that being AP is calling the soul, which is equipped with competence in their field, as well as having the soul of business. While the cause of the lack of interest of scholars and graduate candidates into AP accountant due to various things, such as workload, salary or compensation, level career, personal development and professional demands, a sense of business sustainability of KAP, the search job experience, as well as limited information of AP profession during the education period. In order to increase a love of profession, the Indonesian Institute of Public Accountants ( IAPI ) and Indonesian universities should be socialized in an integrated on the role and business prospects public accountant in now and the future.

Page 12 of 35 | Total Record : 344

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