Jurnal Akuntansi dan Bisnis
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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<![CDATA[Flypaper Effect pada Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Selatan (2009 – 2013) ]]>
<![CDATA[Wia Rizqi Amalia]]>;
<![CDATA[Wahyudin Nor]]>;
<![CDATA[M Nordiansyah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.171
<![CDATA[This study was aimed to demonstrate the effect of local revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) to the local government expenditure, and also demonstrate empirically whether the effect of the DAU and DAK to the local government expenditure are larger than the effect of PAD to the local government expenditure in the district/city of South Kalimantan Province in 2009-2013 period. Data analysis method used in this research is descriptive statistical analysis and multiple linear regression analysis using the SPSS (Statistics Product and Service Solutions) version 17. Before performing data analysis, first tested the classical assumption of normality test, multicollinearity, autocorrelation, and heteroscedasticity test. The results showed that: (1) the PAD does not affect the local government expenditure, (2) the DAU affect the local government expenditure, (3) the DAK affect the local government expenditure, and (4) the coefficient of the DAU and the DAK is greater than the value of the coefficient of PAD, and both significantly influence the local government expenditure. This indicates that there has been a flypaper effect on local government expenditure in the districts / cities at South Kalimantan Province in 2009-2013 periods.]]>
<![CDATA[Analisis Rasio Keuangan terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI Periode 2009-2013 ]]>
<![CDATA[Imas Maesaroh]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.172
<![CDATA[Bank is a financial institution whose main business is to collect funds from the public and distribute the funds back to the community in the form of credit and other forms in order to improve the lives of many people. The Bank also has an important role in the economy that serves as an intermediary (financial intermediary). This study aimed to analyze the influence of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), ROA, Net Interest Margin (NIM), the Loan to Deposit Ratio (LDR) to the return on assets (ROA) in the general banking during the period 2009- 2013. The results showed that either simultaneously or partial financial ratios of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), ROA, Net Interest Margin (NIM), and a loan to deposit ratio (LDR) had no significant effect on Return on Assets (ROA). this is due to the ability of bank capital is generally good enough so that the optimal profitability.]]>
<![CDATA[Total Kompensasi Eksekutif dan Manajemen Laba Riil (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2010-2013) ]]>
<![CDATA[Luhung Yudho Jiwandono]]>;
<![CDATA[Rahmawati Rahmawati]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.173
<![CDATA[This research was conducted on the basis of whether the total executive compensation effect on real earnings management in Indonesia. Previous research conducted by Hassen (2014) found that executive compensation significantly the effect on earnings management. This study aims to provide empirical evidence on the effect of total executive compensation against real earnings management in Indonesia. This study uses the amount of executive compensation and stock option compensation amount as a proxy of total executive compensation and the model developed by Roychowdhury (2006) to calculate the real earnings management proxied through abnormal cash flow operations (Abn_CFO), abnormal discretionary expenses (Abn_DISEXP) and abnormal production costs (Abn_PROD). This study uses the companies listed in Indonesia Stock Exchange during the years 2010-2013 as the sample. The results showed that the amount of executive compensation and stock option compensation amount significant effect on real earnings management proxied by abnormal cash flow operations (Abn_CFO), abnormal discretionary expenses (Abn_DISEXP), and abnormal production costs (Abn_PROD).]]>
<![CDATA[Tata Kelola Keuangan Desa ]]>
<![CDATA[Kiky Srirejeki]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.174
<![CDATA[Village governance becomes a very important issue in the era of the implementation of Law No. 6 of 2014. The fund allocation of the national budget for village with significant ammount expected to help it more self-sufficient and prosperous. However, the diversity of capabilities and expertise of village are very diverse, specially to address the consequence of the Act which can be a challenge for the smooth running of the governance. Village governance is a cycle that starts from the stage of planning and budgeting up to the stage of accountability reporting as well as guidance and supervision. This article will give you some idea of how the village governance can be implemented in the scope of the village administration.]]>
<![CDATA[Pengaruh Risiko Keuangan, Dividend Payout Ratio, dan Nilai Saham terhadap Perataan Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Rufila Isna El Wahyuni]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.169
<![CDATA[This study aims to determine the financial risk, dividend payout ratio and the value of stocks on income smoothing effect on manufacturing companies, especially in the field of food and beverage listed on the Indonesia Stock Exchange. The independent variables in this study is a financial risk, dividend payout ratio and the value of stocks, while the dependent variable of this research is income smoothing. This study uses 10 manufacturing company engaged in the field of food and beverage and the teraftar in Indonesia Stock Exchange 2011-2014 period. This study uses a sampling technique used was purposive sampling method of testing this hypothesis using multiple linear regression analysis model to examine the effect of financial risk, dividend payout ratio and the value of stocks on income smoothing. The results of this study examines the financial risk has no effect on income smoothing while the dividend payout ratio and the value of stocks significant influence on income smoothing. Keywords: Financial Risk, Dividend Payout Ratio, Value Stocks, Income Smoothing]]>
<![CDATA[The Influence Analysis of Corporate Governance on Environmental Performance (An Empirical Study of Listed Companies on The Indonesian Stock Exchange and Rated Proper 2011-2013) ]]>
<![CDATA[Tri Lestari Suharyati]]>;
<![CDATA[Isna Putri Rahmawati]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.175
<![CDATA[This study aims to investigate the influence of corporate governance on environmental performance. The independent variables were tested in this study is the board size, the proportion of independent directors, the number of board meetings and the size of the audit committee, while the dependent variable in this study is the environmental performance. There are also variables that control the size, profitability, and leverage. The sample in this study is the manufacturing, mining, food and beverage companies listed on the Indonesian Stock Exchange and rated PROPER during 2011-2013 with a total of 36 companies. The sample was selected using specific criteria or purposive sampling. Analysis of the hypothesis used in this study using multiple linear regression. The results showed that the variable proportion of independent directors is significantly influence the company's environmental performance, while the board size, number of board meetings and audit committee size does not influence the performance of the environment. Profitability control variables also influence the environmental performance, while size and leverage does not influence the performance of the environment.]]>
<![CDATA[Pengukuran Kinerja SDM Metode Human Resources Scorecard sebagai Upaya Optimalisasi Kinerja Organisasi ]]>
<![CDATA[Dwi Ermayanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.176
<![CDATA[KSP Sejahtera Jatim is one of the savings and loans cooperatives. One factor that determine the achievement of the company objectives is employee performance. During this time, KSP Sejahtera Jatim in its efforts to improve the human resources quality, just assessing softskill employee performance and subjective nature. The Company has never made a comprehensive measurement of employee performance so it is unknown what factors have not been identified and has not been achieved in forming the better employee performance quality. Human Resources Scorecard is a performance measurement system of human resource that linking people, strategy and performance to produce a superior company. Human Resources Scorecard describes the vision, mission, strategy into human resources action that can be measured. Human resources performance measurement is divided into four perspectives which are financial, customer, internal business process and learning and growth perspective. Each perspective weighted by Analytical Hierarchy Process method.]]>
<![CDATA[Karakteristik Pemerintah Daerah Karakteristik Kepala Daerah, Karakteristik Inspektorat Daerah dan Ketepatan Waktu Penyampaian Laporan Keuangan Pemerintah Daerah Indonesia ]]>
<![CDATA[Muchamad Gufron Taufik]]>;
<![CDATA[Bandi Bandi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i1.177
<![CDATA[This research aims to examine the effect of local government characteristics, executive characteristics and the regional inspectorate characteristics to timeliness at the delivery of local governments financial statement (LKPD) in Indonesia. The sample used in this study were 488 local government district / cities in Indonesia for the year 2014. This study uses data of IHPS from Internal Affair Ministry of Republic of Indonesia Supreme Audit board (BPK RI), the website of Internal Affairs Ministry of Republic Indonesia, website of local government and data of regional inspectorate characteristics obtained from Financial and Development Supervisory Board (BPKP RI). This study uses a Multiple Regression Analysis model (regression analysis) to test the hypothesis. The result showed that the local government which are age, location of local government and the role of the expert auditor level affect positively on timeliness of deliverance of local government financial statement (LKPD), while the tenure of regional head, gender oof regional head and regional inspectorate capability has no influence to timeliness in the delivernce of local government financial statement (LKPD).]]>
<![CDATA[Pengembangan Produk Bank Syariah melalui Investasi Mudharabah dengan Bagi Hasil yang Pasti ]]>
<![CDATA[Trimulato Trimulato]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i2.178
<![CDATA[Shariah Banking now has strong legal framework with the presence of law number 21 of 2008 on Shariah banking. It is very influential on the existence of Shariah bankingis increasinglyin demand by many people. Shariah banking continue tobe driven in order to innovatein developing products to achieve targeted market share of 5%. In thethird-party funds products, this much-need edinnovation that canattract people to entrust their fundsin the bank Shari'ah. Data visible fund raising deposit products mudharabah March 2013 amounted to100.746.000.000 and 115.728.000.000 mudharabah deposit april 2014, an increase occurred only improvement that did not reach 2% in eachmonth. This paper using a qualitative descriptive type, limits in this paperis focused on fund raising products that exist in the bank Shari'ah. Product development of Shariah Banking in the form of Mudharabah Investment for definitive results. The result soft his paperthat theShari'ah bankingrequiresinnovationfund raisingthird-partyproducts, such as Mudharabah Investment products must Sharing. These investments provide certainty for results despite using mudharabah. These investmentsare based because of the certainty of the projector financing has been agreed by the Shari'ah withthe creditor banks. This investment product can beofferedto customers of both individual and group/collective.]]>
<![CDATA[Analisis Price to Book Value Ratio melalui Net Profit Margin, Return on Asset, and Return on Equity ]]>
<![CDATA[Adi Santoso]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v15i2.179
<![CDATA[This study aimed to determine the effect of Net Profit Margin, Return on Equity and Return on Assets of the Price to Book Value. This study uses secondary data obtained from the banks financial statements derived from the Indonesian Capital Market Directory (ICMD). The number of overall study sample there were 19 banks The results found that the NPM and ROE PBV no significant effect. While ROA PBV positive effect. Contribution of all the variables classified, all the independent variables only able to give effect to the PBV ten percent. Keywords:Return on asset (ROA), Return on equity (ROE), Net profit margin (NPM), Price To Book Value (PBV)]]>
