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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 485 Documents
 10   11   12   13   14 
Analysis of Factors That Affect Cost Consciousness in Non-Profit Organizations Doddy Hapsoro; MARIA ELLY BUDIARTI
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.272

Abstract

The aim of this study is to examine the effect of formal authority structure,accounting information characteristics, work motivation and informal authoritystructure on cost consciousness mediated with manager behavior for decisioncontrol and decision management. The result of this study contributes to theorydevelopment, particularly with regard to behavioral accounting, and also contributesto managerial practices in improving expense effectiveness and efficiencythrough cost conscious behavior. The data of this study were taken from a nonprofit organization that provides educational services. The questionnaires weredistributed to middle managers and structural officers at the educational institutions.The data were collected by a contact person. There were 250 questionnairessent to respondents with a 62.8 percent response rate. Analysis was conducted byusing the Two Step Approach of the SEM technique with Amos. The result showsthat formal authority structure has been proven to positively affect manager behaviorin decision control and decision management. Accounting informationcharacteristics have a positive effect on manager behavior in decision control anddecision management. Work motivation is not shown to positively affect managerbehavior in decision control and decision management. Informal authority structureproved to positively affect manager behavior in decision control and decisionmanagement. Decision control and decision management proved to positively affectcost consciousness. Formal authority structure and informal authority structurehas not been proven to positively affect cost consciousness
The Influence of Foreign Currency Volatility on Stok Return and Cash Flows: An Empirical Study in Indonesia Listed Companies Nyoman Ardhianta Putera; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1271.793 KB) | DOI: 10.33312/ijar.412

Abstract

Abstract:This study investigates the impact of foreign currency volatility on companies' stocks returns and cash flow. Based on the analysis of 184 companies during January 2011 – December 2015, we find significant associations between foreign currency volatilities (REER) and companies’ stock returns. Further, we also find significant associations between foreign currency volatilities (REER, USD, JPY, EUR) and companies' quarterly cash flows. However, further inspection by using annual financial statements to replace quarterly cash flows reveals that only REER has a significant association with annual cash flows. Although the difference findings could be due to a smaller number of samples included in the model using annual cash-flows (n=920) which is much smaller than the model incorporating quarterly cash-flows (n=3,660), the findings may also indicate that the effect of foreign currency volatility is more pronounced to the more timely financial statements and is dissipated overtime in the annual financial statements. Overall, the findings are consistent with previous studies of Booth & Rotenberg (1990), Bartram (2008), and Atanasov & Nitschka (2015) which suggest that corporate cash flows are subject to foreign currency volatilities and companies’ future cash flow might be disturbed due to unexpected exchange rates changes.Abstrak: Studi ini menyelidiki dampak dari volatilitas mata uang asing pada pengembalian saham perusahaan dan arus kas. Berdasarkan analisis 184 perusahaan selama Januari 2011 - Desember 2015, kami menemukan hubungan yang signifikan antara volatilitas mata uang asing (REER) dan pengembalian saham perusahaan. Selanjutnya, kami juga menemukan hubungan yang signifikan antara volatilitas mata uang asing (REER, USD, JPY, EUR) dan arus kas kuartalan perusahaan. Namun, pemeriksaan lebih lanjut dengan menggunakan laporan keuangan tahunan untuk menggantikan arus kas kuartalan mengungkapkan bahwa hanya REER yang memiliki hubungan signifikan dengan arus kas tahunan. Meskipun temuan perbedaan bisa disebabkan oleh sejumlah kecil sampel yang termasuk dalam model menggunakan arus kas tahunan (n = 920) yang jauh lebih kecil daripada model yang menggabungkan arus kas kuartalan (n = 3.660), temuan juga dapat menunjukkan bahwa efek dari volatilitas mata uang asing lebih nyata pada laporan keuangan yang lebih tepat waktu. Secara keseluruhan, temuan konsisten dengan studi sebelumnya Booth & Rotenberg (1990), Bartram (2008), dan Atanasov & Nitschka (2015) yang menunjukkan bahwa arus kas perusahaan tunduk pada volatilitas mata uang asing dan arus kas masa depan perusahaan mungkin terganggu karena perubahan nilai tukar yang tidak terduga.
Integrasi Bursa Efek Jakarta dengan Bursa Efek di ASEAN (Setelah Penghapusan Batas Pembelian Bagi Investor Asing) Umi Murtini; Erni Ekawati
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.106

Abstract

The purpose of this study is to investigate the integration of BEJ with other ASEAN capital markets (Philippines, Malaysia, Thailand, and Singapore), after the abolishing of government regulation on September 1987 on the maximum limit of stock purchased by foreign investors in BEJ.On the contrary to the results of the previous researches using the data prior 1987, this study, implementing the stock index data from January 1998 to December 2001, shows that BEJ is integrated with other ASEAN capital market.  The use  of Johansen procedure of error correction model  indicates that IHSG, KLSE, PSE, SETI, and SSI are cointegrated and have different magnitude of adjusted EC-term.  This study concludes that  a comovement exists among ASEAN capital markets.
Prediksi Kebangkrutan Bank wilopo wilopo
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.58

Abstract

Bank Indonesia controls Banks’ operations in Indonesia and their annual financial statements must be published. But several banks had poor performances, so that had to be liquidated.This study is designed to investigate whether published banks’ annual financial statements can be used to predict a possibility to bankruptcy by using CAMEL ratios and other indicators. Estimated samples were 7 banks that were liquidated and 87 banks that weren’t liquidated in 1997 with 1996’ annual fanatical statements data. Validated sampels were 16 banks that were liquidated and 70 banks weren’t liquidated in 1999with 1997’ annual financial statements data. This study used ANOVA and logit regression as statistic tools.The results of this study stated that the dominant factor of banks’ liquidation in 1997 was loosed loan to banks’ owner or group and the dominant factor of banks’ liquidation in 1999 was the high operation cost. By estimated and validated sampels test about bank bankruptcy prediction, the decision to close banks was stated for banks that had not to liquidate (error type 1). For these results, bank bankruptcy prediction should use not only CAMEL ratios, but also should use other variables as economic, politic or other factors.
Tipe Lingkungan Pengendalian Organisasi, Orientasi Profesional, Konflik Peran, Kepuasan Kerja dan Kinerja: Suatu Penelitian Empiris Bambang Riyanto; Dwi Fitri Puspa
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.25

Abstract

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A Political Display and Symbolic Reasoning of Budgeting: Organizational Control Systems in An Indonesian Higher Education Institution IMAM WAHYUDI
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.219

Abstract

This study examines the impact of the paternalistic managerial style of Javanese culture in an Indonesian higher education institution on the role budgeting used within the organization. This is an ethnographic case study in which the researcher is part of the case being studied as an academic and administrative staff member. An historical analysis is performed by confirmation of other organizational participants' understanding about the school's control system through interviews. To provide official organizational and descriptive historical contexts of the case and to make available the powerful link between what people say and what they actually do, documents and archival recordsare also used. Instead of formal organizational structures being adopted, informal relationships, paternalistic management and physical control dominate everyday managerial practices in the school. Budgeting facilitates a political deal among the school's stakeholders. It functions as a rationalized myth to the process and a symbolic reason to display that managerial conducts are financially responsible - not merely an efficiency measurement.
Can Management Control Systems be applied in SME? A case study of small manufacturing in Indonesia Marko Hermawan; Jesica Triana Putri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.72 KB) | DOI: 10.33312/ijar.359

Abstract

Abstract: Management control systems (MCS) consists of general measures human capital and performance management that provide an appropriate guideline to improve a company's performance and management control, and budgeting issues. In conducting the research, deep understanding in management control system theory, Chinese and Javanese values in doing business, and characteristics of small-medium family business is highly essential. The paper analyzes the extent to which MCS enables to identify performance, as well as human resource issues, in conjunction with management control in a small manufacturing company. In a particular setting such as Indonesia, other components, such as cultural context, collectivism, leadership, and ethnic group, contribute into an essential factor in MCS. An enterprise such as PT. GAA illustrates various issues as a small manufacturing business, that closely related to family business and cultural dimensions. It is believed that even a generic MCS has little implication towards its performance improvement. However, most of the literature that scrutinize Indonesian SME found that the socio-economic milieu influence more than the procedural systems designed by the theory. Abstrak: Sistem pengendalian manajemen (SPM) terdiri dari ukuran umum modal manusia dan manajemen kinerja yang memberikan pedoman yang tepat untuk meningkatkan kinerja perusahaan dan kontrol manajemen, dan masalah penganggaran. Dalam melakukan penelitian ini, pemahaman yang mendalam dalam teori sistem pengendalian manajemen, nilai-nilai Cina dan Jawa dalam melakukan bisnis, dan karakteristik usaha keluarga kecil menengah sangat penting. Paper ini menganalisis sejauh mana SPM memungkinkan untuk mengidentifikasi kinerja, serta masalah sumber daya manusia, dalam hubungannya dengan pengendalian manajemen di sebuah perusahaan manufaktur kecil. Dalam pengaturan tertentu seperti Indonesia, komponen lain, seperti konteks budaya, kolektivisme, kepemimpinan, dan kelompok etnis, berkontribusi menjadi faktor penting dalam SPM. Perusahaan seperti PT. GAA menggambarkan berbagai masalah sebagai bisnis manufaktur kecil, yang terkait erat dengan dimensi bisnis dan budaya keluarga. Dipercaya bahwa bahkan SPM generik memiliki sedikit implikasi terhadap peningkatan kinerjanya. Namun, sebagian besar literatur yang meneliti UKM
Pengujian Efisiensi Pasar Bentuk Setengah Kuat Secara Keputusan: Analisis Pengumuman Dividen Meningkat (Studi Empiris pada Bursa Efek Jakart Selama Krisis Moneter) DODDY SETIAWAN; SITTI SUBEKTI
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.138

Abstract

The purpose of this research is to examine the decisionally efficient market by analyzing the increase of dividend announcement at the Jakarta Stock Exchange during monetary crisis. The analysis involves information content, speed of market reaction and accuracy of market reaction. The test of information content is not only dividend increase but also for dividend constant and dividend decrease announcement. Samples of this research are 57 increase dividend announcements, 22 constant dividend announcement and  59 samples of decrease dividend from 1998 until 2002. We use t-test to test the hypothesis. The result shows that there are information content from dividend increase but also for dividend constant and dividend decrease announcement. The result of test speed market reaction shows that market react slowly to increase dividend announcement. There are some investors get abnormal return in continues time. The result of test accuracy market reaction shows that investors are not sophisticated toward increase dividend announcement both to increase dividend announcement of growth and non growth firms. Investors have positive reaction to increase dividend announcement of growth firms and non growth firms. Based on those results, it can be concluded that Indonesian capital market is neither yet informationally efficient market nor decisionally efficient market during monetary crisis.
Pengaruh Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Keefektifan Penerapan Teknik Total Quality Management Studi Empiris pada Perusahaan Manufaktur di Indonesia Retno Kurnianingsih; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.49

Abstract

Studies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that  interactively affected performance became an interesting area of research for many years. TQM was a technique that was frequently used by  manufacturing companies in order to improve the company’s effectiveness through performace. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables.Data of the study was collected via mail survey to managers. This study used 47 respondens of managers from various functional departments of manufacturing companies listed in the capital market directory 1999. Data was analyzed using multiple regression model. Further analysis showed that there were positive effects of the TQM techniques as well as the performance measurement system and reward system on the managerial performance. The results of this study supported previous studies’ finding that high performance can be achieved if the TQM manufacturing practices were employed along with the moderating variables, i.e. the performance measurement system and reward system.
Pengaruh Informasi Penghasilan Perusahaan terhadap Harga Saham di Bursa Efek Jakarta Wiwik Utami; Suharmadi Suharmadi
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.16

Abstract

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Page 12 of 49 | Total Record : 485

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