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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
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Pengruh Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus yang Berpusat pada Mahasiswa Terhadap Efektivitas Pembelajaran Akuntansi Keperilakuan Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.194

Abstract

Traditional learning model that puts dominant lecturer as a center of gravity in the classroom has embedded weaknesses.  In this traditional model, an instructor looks like if she or he is a source of knowledge.  On the other hand, students are no more than a "copying machine" where they listen and make a copy of the lecture for the day.   The involvement of students in the learning process then is limited.  It often happens only during midterm and final exams.  Students try to understand all the class material in a very short period of time closed to the exams. The effectiveness of learning process is very low. A classroom becomes a place where an instructor teaches and not where students learn.  Hence, improvement is inevitably needed in the learning process, materials, method, management of class, and also in the assessment system. This study explores an alternative learning method, namely case-based learning and cooperative learning method in student-centered learning method's context. Various researches indicate that these alternative learning methods are not only able to improve learning achievement, but they are also able to increase non-cognitive ability, such as self-esteem, communication and interpersonal relation, and learning to learn.  I apply these learning methods in Behavioral Accounting class at Faculty of Economics, Diponegoro University. At the end of the class, I distributed questionnaires to students and analyzed the answer to examine the effectiveness of learning model. The results of applying these learning methods indicate greater benefits both to the instructor and the students, compared to traditional learning method. I argue that these learning methods can optimize intellectual, social, emotional, and language potency of the students.
The Impacts of User Evaluationsof the Task-Technology Fit to Employees’ Performance: A Case Study at The Information System of the Directorate General of Taxation (SIDJP), Pratama Taxpayers’ Office in the Regional Office Daerah Istimewa Yogyakarta SIGIT WIJANARKO; SYAIFUL ALI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.279

Abstract

A key concern in Information System (IS) research has been to betterunderstand the linkage between information systems and individuals’ performance.The presence of technology in an organization will help the organization provideaccurate and relevant information to support individuals in making decisions.The level of technology utilization and task-technology compatibility determinethe effective impact of the technology on individuals’ performances. This study reexaminesa part of the Technology-to-Performance Chain (TPC) model by incorporatingindividual characteristics but it does not include the construct of utilization.When utilization is mandatory, it does not need to be considered. Unlikeprevious studies, the model is tested using a Structural Equation Model (SEM) toprovide evidence on the effectiveness of the TPC model. Data used in this studywere collected from individual information technology usersof the Sistem InformasiDirektorat Jenderal Pajak (SIDJP) in theregional office Daerah IstimewaYogyakarta, Directorate General of Taxes. Data were collected using 322 questionnairesthrough a contact person. Of those, 252 questionnaires were fit to beused (response rate 78.26%). Data analysis was conducted using multivariatestructural equation modeling by AMOS 7. The result shows that the individualcharacteristics of the users are associated with the task-technology fit. The TPCmodel test indicates that the model is robust with a goodness-of-fit index over 0.90.This research highlights the importance of the fit between technologies, users’tasks and users’ characteristics in achieving individual performance impacts frominformation technologies. The conclusion suggests that the needs and abilities ofindividual users be taken into consideration whenever an information system isimplemented. Another conclusion is to take the managerial level (echelon IV andabove) as a respondent to better measure the task characteristics which are definedby non-routine tasks and interdependence tasks.
The Effect of Full Accrual Accounting Implementation on Audit Delay (Evidence from Districts/Citied Government in Indonesia for The Years 2013-2016) Ratu Vertiarani; Abdul Halim
The Indonesian Journal of Accounting Research Vol 22, No 1 (2019): IJAR January 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.387 KB) | DOI: 10.33312/ijar.430

Abstract

This study investigates the effect of full accrual accounting implementation on audit delay using all districts/cities government in Indonesia for the years 2013-2016. The total sample of districts/cities government in this study are 476 cities with 4 years observation period. Using the research purposive sampling method, this study collected 1,904 samples. The independent variable in this study is the implementation of full accrual accounting, includes several control variables, such as local government size (SIZE), population and leverage. To test the hypotheseis this study used logistic regression techniques (Binary Logistics). The results of this study showed that the implementation of full accrual accounting, local government size (SIZE), population and leverage hasa significant effect on audit delay.
Keadilan, Komitmen pada Tujuan, dan Job-relevant Information dalam Penganggaran Partisipatif Windu Mulyasari; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.145

Abstract

The relationship between participative budgeting and management performance has interested many researchers. Prior empirical studies, however, find inconsistent evidence. Shields and Shields (1998) suggest that budgetary participation does not have a direct effect on performance, but is rather conditioned on other intervening variables. The current study is aimed to investigate the interrelationship of participative budgeting with managerial performance through social, motivational, and cognitive factors. Data are collected by sending questionnaires to managers of service and manufacturing companies throughout Java. Only eighty-nine respondents fill the questionnaires. Using structural equation models, the current study finds that: (1) the direct relationship between participative budgeting and management performance is not statistically significant; (2) procedural fairness, but not distributive fairness, and job-relevant information statistically significantly affect the relationship between participative budgeting and management performance; and (3) goal commitment does not statistically significantly affect  management  performance.
Perbedaan Kinerja Auditor Dilihat dari Segi Gender (Studi Empiris pada KAP di Jawa Timur) Sri Trisnaningsih
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.113

Abstract

The objective of this research is to empirically analyze the difference of performance of male and female auditors at public accounting firm. The performance is measured using organizational commitment, professional commitment, motivation, career opportunity and job satisfaction. The result of this research is expected to give the contribution in theory development. It is also expected to give practical contribution to the organizations, especially the public accounting firm.Subjects in this research are auditors at public accounting firm in East Java. Data were collected using survey method. The sample is selected using purposive sampling method. From 260 questionnaires disseminated to all respondents, only 105 questionnaires were returned. However, only 85 of the returned questionnaires were valid for analyses.  Independent sample t Test was used to test the hypothesis.The results prove that there is no difference of organizational commitment, professional commitment, motivation and career opportunity among male and female auditors at public accountant offices. While for the job satisfaction, the results indicate there is a difference among male and female auditors.
Manfaat Rasio Keuangan dalam Memprediksi Pertumbuhan Laba: Suatu Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Zainuddin Zainuddin; Jogiyanto Hartono
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.23

Abstract

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Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba, Akrual, dan Aliran Kas pada Perusahaan Perbankan yangTerdaftar di Bursa Efek Jakarta SUBEKTI DJAMALUDDIN; HANDAYANI TRI WIJAYANTI; RAHMAWATI RAHMAWATI
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.185

Abstract

The research aims to examine the role of book-tax differences in indicating the persistence of earnings, accruals, and cash flows for one period ahead earnings. This study also examines whether the level of book-tax differences influences investor's assessments of future earnings persistence. The hypothesis in the alternative form are (1) pre-tax earnings persistence for firms with large (positive or negative) book-tax differences is lower than pre-tax earnings persistence for firms with small book-tax differences; (2) The persistence of the accruals component of earnings for future earnings is lower for firms with large (positive or negative) book-tax differences relative to firms with small book-tax differences; (3) The expectation of pre-tax earnings persistence reflected in stock prices for the accrual component of pre-tax earnings is consistent with observed persistence of accruals for firms with relatively large book-tax differences.The sample of this study was banking companies listed in Jakarta Stock Exchange (JSX) within the period of 2000-2005. The data was collected using purposive sampling method. The amount of the sample was 20 banking. The statistic method using  pooled regression.The results of this study showed that firms with large (positive or negative) book-tax differences have earnings and the accruals component of earnings that are less persistent than firms with small book-tax differences; and the stock prices fail fully reflect the information on the accruals component of earnings and cash flows. Investors appear to underestimate the accrual component of earnings and cash flows when firm-years have large book-tax differences.
The Usefulness of Capacity Cost Reports in Increasing Profit Performance: An Experimental Study Jesica Handoko
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.265

Abstract

One of the recent innovations in modern managerial accounting is the practice of reporting unused capacity costs. This experimental study is conducted using a 2x2x2x2x12 mixed-subjects design aiming to answer: (1) whether reporting unused capacity cost is benefiting to decision maker, that will reduce unused capacity; (2) whether, by considering market demand fluctuation in long-term periods, decision makers who receive capacity cost reports will outperform the other decision makers who did not receive capacity cost reports; (3) whether a linear model could be used to reduce negative impact (decreasing profit) that is suggested to be caused by capacity cost reports; and (4) whether locus of control interacts with capacity cost report to influence companies’ profit performance.One hundred and fifty eight undergraduate students of FEUKWMS participated in this experiment after they were deemed to have passed the manipulation checks and answered the research questions in full. There are several findings: first, by considering the within-subject period, this experiment supports a previous study (Buchheit, 2003), which found significant influence from interaction of variable Period*Cap_Rep*Demand to capacity decision (F-value 2.5806, p-value <0.05); second, 12 periods of within-subject couldn’t prove the anchoring-and-adjustment bias which causes non-optimally capacity cost reports benefit; third, there is an emerging indication about the influence of linear model and/or locus of control on a company’s performance, although it isn’t statistically significant. This provides evidence that implementing modern management accounting innovations needs objective mathematical/statistical tools and/or subjective consideration that arise from decision makers’ locus of control.
Lessons Learned From Early Implementation Stage of Accrual Accounting in Indonesia Local Government. A Case Study in Local Government of Province Jawa Timur Irwan Taufiq Ritonga
The Indonesian Journal of Accounting Research Vol 19, No 2 (2016): IJAR May 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.705 KB) | DOI: 10.33312/ijar.409

Abstract

Abstract:Starting from 1 January 2015, all local governments in Indonesia implement accrual accounting.  There is a big question as of how good the implementation. Therefore, the objective of this study is to assess the implementation of accrual accounting in a local government in Indonesia for the first three months. This study utilizes descriptive-qualitative research method. This study finds that almost all of the working unit in the local government has not implemented the accrual accounting properly because the implementation is not conformed to the Government Accounting Standards. However, the local government showed a tendency to improvement. Problems in the implementation involved inadequatehuman resourcecapacity, poor commitment and poor intention of leaders of local government working units to implement accrual accounting, the poor infrastructure of accrual accounting, and poor organizational and internal coordination of local government working unit. Findings of this study will contribute benefits to other local governments by learning the successful critical variables in implementing accrual accounting.  Based on results, the central government (i.e., the Ministry of Home Affairs), local government executives could utilize the evidence to improve the implementation of accrual accounting for the future time. For Indonesian scholars and practitioners in the field of public sector accounting, this study will represent the first attempt to assess the implementation of accrual accounting in Indonesia.Abstrak: Mulai dari 1 Januari 2015, semua pemerintah daerah di Indonesia menerapkan akuntansi akrual. Ada pertanyaan besar tentang seberapa bagus implementasinya. Oleh karena itu, tujuan dari penelitian ini adalah untuk menilai penerapan akuntansi akrual di pemerintah daerah di Indonesia selama tiga bulan pertama. Penelitian ini menggunakan metode penelitian deskriptif-kualitatif. Studi ini menemukan bahwa hampir semua unit kerja di pemerintah daerah belum menerapkan akuntansi akrual dengan baik karena pelaksanaannya tidak sesuai dengan Standar Akuntansi Pemerintah. Namun, pemerintah daerah menunjukkan kecenderungan untuk perbaikan. Masalah dalam implementasi melibatkan kapasitas sumber daya manusia yang tidak memadai, komitmen yang buruk dan niat buruk dari pemimpin  unit kerja pemerintah daerah untuk menerapkan akuntansi akrual, infrastruktur buruk akuntansi akrual, dan koordinasi organisasi dan internal yang buruk dari unit kerja pemerintah daerah. Temuan dari studi ini akan memberikan manfaat bagi pemerintah daerah lainnya dengan mempelajari variabel kritis yang berhasil dalam menerapkan akuntansi akrual. Berdasarkan hasil, pemerintah pusat (yaitu, Departemen Dalam Negeri), eksekutif pemerintah lokal dapat memanfaatkan bukti untuk meningkatkan pelaksanaan akuntansi akrual untuk waktu mendatang. Bagi para sarjana dan praktisi Indonesia di bidang akuntansi sektor publik, penelitian ini akan mewakili upaya pertama untuk menilai penerapan akuntansi akrual di Indonesia.Abstract:Starting from 1 January 2015, all local governments in Indonesia implement accrual accounting.  There is a big question as of how good the implementation. Therefore, the objective of this study is to assess the implementation of accrual accounting in a local government in Indonesia for the first three months. This study utilizes descriptive-qualitative research method. This study finds that almost all of the working unit in the local government has not implemented the accrual accounting properly because the implementation is not conformed to the Government Accounting Standards. However, the local government showed a tendency to improvement. Problems in the implementation involved inadequatehuman resourcecapacity, poor commitment and poor intention of leaders of local government working units to implement accrual accounting, the poor infrastructure of accrual accounting, and poor organizational and internal coordination of local government working unit. Findings of this study will contribute benefits to other local governments by learning the successful critical variables in implementing accrual accounting.  Based on results, the central government (i.e., the Ministry of Home Affairs), local government executives could utilize the evidence to improve the implementation of accrual accounting for the future time. For Indonesian scholars and practitioners in the field of public sector accounting, this study will represent the first attempt to assess the implementation of accrual accounting in Indonesia. Keywords: local government, accrual accounting Abstrak:Mulai dari 1 Januari 2015, semua pemerintah daerah di Indonesia menerapkan akuntansi akrual. Ada pertanyaan besar tentang seberapa bagus implementasinya. Oleh karena itu, tujuan dari penelitian ini adalah untuk menilai penerapan akuntansi akrual di pemerintah daerah di Indonesia selama tiga bulan pertama. Penelitian ini menggunakan metode penelitian deskriptif-kualitatif. Studi ini menemukan bahwa hampir semua unit kerja di pemerintah daerah belum menerapkan akuntansi akrual dengan baik karena pelaksanaannya tidak sesuai dengan Standar Akuntansi Pemerintah. Namun, pemerintah daerah menunjukkan kecenderungan untuk perbaikan. Masalah dalam implementasi melibatkan kapasitas sumber daya manusia yang tidak memadai, komitmen yang buruk dan niat buruk dari pemimpin unit kerja pemerintah daerah untuk menerapkan akuntansi akrual, infrastruktur buruk akuntansi akrual, dan koordinasi organisasi dan internal yang buruk dari unit kerja pemerintah daerah. Temuan dari studi ini akan memberikan manfaat bagi pemerintah daerah lainnya dengan mempelajari variabel kritis yang berhasil dalam menerapkan akuntansi akrual. Berdasarkan hasil, pemerintah pusat (yaitu, Departemen Dalam Negeri), eksekutif pemerintah lokal dapat memanfaatkan bukti untuk meningkatkan pelaksanaan akuntansi akrual untuk waktu mendatang. Bagi para sarjana dan praktisi Indonesia di bidang akuntansi sektor publik, penelitian ini akan mewakili upaya pertama untuk menilai penerapan akuntansi akrual di Indonesia.
Relevansi Nilai Dividend Yield dan Price Earnings Ratio dengan Moderasi Investment Opportunity Set (IOS) dalam Penilaian Harga Saham I Ketut Jati
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.136

Abstract

This study develops and tests a market valuation model whose main prediction is that equity value is a function of book value, earnings, and dividend. This function is extended by using relative level of investment opportunity set (IOS) as a moderation variable. The using of IOS level is aimed to search value relevance of dividend yield and price earnings ratio (PER) commonly used in market price valuation. As model used in this study, dividend and retained earning has reflected the use of dividend yield and PER by market participants.Samples used in this study are selected using purposive sampling from public companies of Jakarta Stock Exchange (BEJ) from 1993 to 1996. Based on model used, the results show that book value, retained earnings, and dividend have relation to stock price or they have value relevance. By adding relative level of IOS as a moderation variable in this functional relation, value relevance of dividend yield is more related to a high IOS companies. Companies in a high IOS show that dividend yield and PER have value relevance. Companies in a high IOS are more related to dividend yield than PER. These results are different from Riahi-Belkaoui and Picur (2001) research that shows companies in a low IOS tend to “dividend yield valued,” and companies in a high IOS tend to “PE valued.”

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