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Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 673 Documents
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RELEVANSI NILAI ARUS KAS OPERASI TERHADAP UNEXPECTED RETURN STUDI DI BURSA EFEK JAKARTA CHARLES DICKENS GULTOM
Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1333.36 KB) | DOI: 10.34208/jba.v1i2.361

Abstract

The value-relevance of cash flow from operations, as reported under PSAK No. 2, is the object to be examined in this paper. The value-relevance is to be assessed by the cash flow from operations disclosures influencing the investment decisions. The stock price changes arround the announcement date represents the investment decisions. The results show that actual cash flow from operation have incremental value-relevance beyond earning. But we found that significance of cash flow from operations is not better than earning. The second issue, we examine the value-relevance of estimated cash flow from operations. The estimates that readily available from balance sheet and financial statement data. The results show that estimated cash flow from operation have incremental value-relevance beyond earning. But the estimates have no significance when the actual cash flow from operations significance better than estimates. This result suggests that cash flow from operation, as reported under PSAK No.2, should have substituted the role of estimated cash flow for investment decision making.
PENGARUH LOCUS OF CONTROL DAN BUDAYA PATERNALISTIK TERHADAP KEEFEKTIFAN PENGANGGARAN PARTISIPATIF DALAM PENINGKATAN KINERJA MANAJERIAL RENY MUSTIKAWATI
Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1268.733 KB) | DOI: 10.34208/jba.v1i2.362

Abstract

The effect of participation in the budgeting process to improve managerial performance is an interesting area of research for many years. It has been postulated that participative budgeting has a positive effect on managerial performance. Several prior researches, held to examine the relationship between participative budgeting and managerial performance, have yield the inconsistency results. To overcome this phenomenon, some researchers suggest to use contigency approach which looks at the moderating effect of both locus if control (internal vs external) and cultural dimension (paternalism). This research examines the effect of locus of control and paternalism on the effectiveness of participative budgeting to increase managerial performance. The responses of 56 managers, drawn from a cross department on Indonesian companies, were analyzed by multiple regression model. The result indicates that there is a significantly positive relationship between participative budgeting and managerial performance. And also, locus of control doesn't moderate the relationship between participative budgeting and managerial performance. This study also found that paternalism moderates the relationship between participative budgeting and managerial performance.
KUALITAS JASA SISTEM INFORMASI DAN KEPUASAN PARA PENGGUNANYA RUSMA MULYADI
Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.928 KB) | DOI: 10.34208/jba.v1i2.363

Abstract

A crucial concern of both management information systems researchers and practitioners is improving user satisfaction with an organization's IS department. This study was undertaken in order to futher examine the relationship betwen user information satisfaction and service quality of organization's IS department, the facators contributed to better prediction of user information satisfaction and the variations of user's zone of tolerance for different service attributes/dimensions. To overcome the external validity problem, this study was held in real business environment setting and the respondents are users of IS departments from many different companies in Indonesia. There were several findings of this study. Firs, this study supported a significant positive relationship between user information satisfaction and service quality. Second, there were three significant predicors of user information satisfactions, the first two predictors are the original factors of the traditional user information satisfaction instrument (i.e., quality of information product and attitude towars IS department staff and services) and the third one is the aspect of service quality i.e. 'reliability'. Third, concerning the variation of users' zone of tolerance for different aspects of service quality, this study still can not reject the null hypothesis that there are no variation of users' zone of tolerance for different aspects of service quality. Implications for research and practice resulting from these findings are discussed.
PENGARUH PERUBAHAN DIVIDEN TERHADAP FUTURE EARNINGS YAN ARSYAH
Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.185 KB) | DOI: 10.34208/jba.v1i2.364

Abstract

Dalam penelitian ini penulis mencoba meneliti apakah perubahan dividen mempunyai kandungan informasi yang layak diperhatikan, yang merupakan cermin dari future earnings. Kemudian sebagai pembuktian pengaruh dividen terhadap future earnings diteliti juga mengenai pengaruh perubahan dividen tersebut terhadap excess return. Dari penelitian yang dilakukan, didapatkan hasil bahwa tidak terdapat bukti yang cukup untuk mengatakan bahwa perubahan dividen berpengaruh terhadap future earnings dan excess return.
PERAN, KOMPOSISI DAN KINERJA KOMITE AUDIT RETNO KURNIANGSIH; BAMBANG SUPOMO
Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.301 KB) | DOI: 10.34208/jba.v1i2.365

Abstract

Pembentukan komite audit pada suatu perusahaan yang dapat bersifat wajib dan sukarela dimaksudkan untuk meningkatkan kepercayaan pihak eksternal perusahaan terhadap laporan keuangan yang disajikan oleh manajemen. Rekomendasi pembentukan komite audit didorong oleh adanya penipuan dan kecurangan pelaporan keuangan oleh manajemen. Artikel ini secara normatif membahas peran, fungsi, dan komposisi komite audit pada suatu perusahaan. Untuk melihat aktivitas komite audit dalam praktik, dibahas pula hasil penelitian yang masih relatif sedikit. Penelitian mengenai kinerja komite audit menunjukkan hasil yang bertentangan.
KURIKULUM PENDIDIKAN PROFESI AKUNTANSI: AKUNTASI MANAJEMEN DAN AKUNTANSI KEUANGAN NUR INDRIANTORO
Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.929 KB) | DOI: 10.34208/jba.v1i2.366

Abstract

Artikel ini membahas materi dan pendekatan pengajaran mata kuliah seminar akuntansi keuangan dan seminar akuntansi manajemen pada kurikulum pendidikan profesi akuntansi (KPPA) yang membedakan dengan kurikulum pendidikan strata satu akuntansi (KPSSA). Materi dan pendekatan pengajaran kedua mata kuliah tersebut harus dirancang kembali agar tidak terjadi tumpang tindih antara KPPA dengan KPSSA. Materi seminar akuntansi keuangan lebih ditekankan pada pembahasan masalah-masalah yang muncul dalam pelaporan keuangan, sedang materi seminar akuntansi manajemen ditekankan pada isu-isu mutakhir dan kontemporer dalam akuntansi manajemen yang sumbernya dapat diambil dari berbagai jenis publikasi: majalah, jurnal dan kumpulan bacaan. Pendekatan pengajaran kedua mata kuliah tersebut dirancang dengan menekankan pada aktivitas mahasiswa dan komunikasi dua arah, antara lain: metode kasus, diskusi, presentasi mahasiswa, penulisan paper, praktik dan latihan, dibandingkan metode kuliah tatap muka yang tradisional. Rancangan materi dan pendekatan pengajaran diarahkan untuk pencapaian ketiga aspek tujuan pembelajaran: kognitif, afektif dan psykomotorik.
TEORI AKUNTANSI: DARI PENDEKATAN NORMATIF KE POSITIF ARIF BUDIARTO; MURTANTO MURTANTO
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1503.635 KB) | DOI: 10.34208/jba.v1i3.367

Abstract

Recent attention in accounting has focused on developing a positive theory which a major force in academic accounting research for almost two decades. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive theory, seeks to understand why accounting practices are employed by accountantsin different circumtances and by different firms. In contrast, normativetheory have often argued for a change in accounting method withoutputting forward any supporting empirical evidence and without tryingto understand the rationale for the status quo. One criticism of normativeaccounting theory is that it makes certain prescriptions for accountingand auditing practice which are not based on identified and empiricalobservations. An appreciation of difference between positive and normative accounting theories is necessary for any understanding of accounting theory. This is especially so because positive accounting theory has been a strongly supported paradigm in accounting research during the past decade, but the relative importance of positivism and normativism in accounting has been keenly debated for at least 25 years.
LABA AKUNTANSI DAN KLASIFIKASI AKUNTANSI UNTUK MENAKSIR PROFITABILITAS PERUSAHAAN PRIHAT ASSIH
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (897.141 KB) | DOI: 10.34208/jba.v1i3.368

Abstract

Earnings have information content to predict two benefits of equity investment earnings and cash flow from operation. And disaggregation earnings or net income into spesific components that the accounting profession's requires is important for assessing firm profitability. This study examine the predictive content of earnings and earnings disaggregations. The results demonstrate that earnings are a significant predictor of future earnings but does not a significant predictor of future cash flow, and does not support that earnings disaggregation improves profitability forecasts.
DIVIDENS, STOCK REPURCHASES AND VALUE OF THE FIRM R. AGUS SARTONO; TURYASNGURA WILBERFORCE
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.21 KB) | DOI: 10.34208/jba.v1i3.369

Abstract

Firms that wish to distribute excess cash relative to profitable investmentopportunities, choose between paying large dividends and stock repurchase. The latter can also be debt financed thus increasing the financial leverage of the firm. Both actions have an impact on the stock price, and by implication, on the value of the firm. This paper examines both the dividend option and the repurchase option. Therefore this research also demonstrates that: (a) Under a stable tax regime, investors prefer stock repurchases to large dividends and (b) Under a debt financed stock repurchase, a minimum amount of stock must tee repurchased to avoid a drop in the stock price.
ANALISA PENGARUH TRANSACTION COST TERHADAP LAMANYA HOLDING PERIOD SAHAM BIASA: LENNY LENNY; NUR. INDRIANTORO
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.315 KB) | DOI: 10.34208/jba.v1i3.370

Abstract

The objective of the study is to test the relationship between transaction cost and holding periods for common stocks. Transaction costs in this study refer to the variable cost of bid ask spreads, the cost that varies across securities and also cause the clientele effect. The clientele effect affects the frequency with which investors trade securities and causes investors with longer (shorter) expected holding periods to hold the assets with the higher (lower) transaction costs. This study investigates whether investors with longer (shorter) investment time horizons hold common stocks with higher (lower) bid - ask spreads. The statistical method used in this study is two - stage least squares regression, then T - test, regression coefficient, and F - test on the 5% level of significance. Sample is taken from the population of all stock listed in Jakarta Stock Exchange from 1995 through 1996 period. There are 45 chosen stock for the index of LiQuid which should be the highest in market capitalization and liquidation. The statistical results show that bid - ask spreads relate positively but insignificantly of the holding periods for the T - test . Nevertheless, the F - test is significant, which means that bid - ask spreads, market value, and variance return can be used for predicting the variations of holding period.

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