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ABIS: Accounting and Business Information Systems Journal

abis
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Published by Universitas Gadjah Mada

ISSN : 23021500 EISSN : 23021500 DOI : 10.22146/abis

Core Subject : Economy,

Economics, Econometrics & Finance

ABIS : Accounting and Bussiness Information Systems Journal, terbitan ini berisi artikel bidang ilmu Akuntansi dan Sistem Informasi yang diterbitkan secara berkala satu tahun 4 kali yaitu pada bulan Februari, Mei, Agustus dan November.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 366 Documents

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STUDI ATAS PENYUSUNAN DAN PENGGUNAAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MALUKU BARAT DAYA SEBAGAI SEBUAH DAERAH OTONOM BARU Sany Heldria Tetmilay
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Theoretically, financial report has many benefits. However, the phenomenon happened to indicate that the Regional government managing the financial statement is only to comply the terms of legislation. Regional Government has only focuses on getting BPK RI opinion, so that they does not get any advantage from the financial statements.This studyaims to identify andanalyze the level ofunderstanding offinancial managers in MBD Regional District Governmentrelated tothe forminganduse offinancial statements. Data collection techniquesusedisliterature study, documentationand field research.Field researchusedby interviewandobservation.The data obtainedfromthe literature researchandfield researchanalyzed usingqualitativedescriptivemethod. According toMilesandHuberman(1984) inSugiyono(2014: 334) the data analysis process hasdone in threestages: data reduction, data display, and conclusion drawing/verification.The research conducted usingqualitative researchmethodology in designcase studyat MBD Regional District Government. Data analyzedusingthematic analysis. The result showedthat thelevel of understandingoffinancial managementrelated tothe preparationandusingfinancial statementsis still low. This can beseen in theanswers of the resourcewhodo not understand aboutthe preparationandusing offinancial statementsinSKPD. The financial statementshave not beenused effectivelyin thefinancial managementprocess. This caused thelevel of understanding ofthe managementapparatusisstill lowregarding the advantage ofusing thefinancial statements.The analysis alsoshowedthat theencouragement in preparation ofLKPDbasedon the mechanism ofcoerciveisomorphismwhileforming the SKPD financial statementsdrivenby acoerciveisomorphism mechanismandnormativeisomorphism. Encouragementormotivation in use of SKPD financial statements basedon thecoerciveisomorphismmechanism.

PERAN INFORMASI AKUNTANSI SEBAGAI ALAT AKUNTABILITAS INTERNAL, EVALUASI KINERJA KEUANGAN DAN PENGAMBILAN KEPUTUSAN KEUANGAN PADA INSTANSI VERTIKAL PEMERINTAH PUSAT Wakhid Susilo
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

The purpose of this study was to examine the influence of the quality of accounting information to internal accountability, the evaluation of financial performance, and financial decision making in the vertical agencies of central government. In further, this study also to determine the cause of the quality of accounting information wasnot so ideal and accounting information has not been used optimally. In addition, the study was detected the cause accounting information has not been used optimally when in the preparation of financial statements requires sources of funds, energy, thoughts, time in large numbers. The sample in this research is a vertical agencies in the city of Yogyakarta, Sleman and Bantul. This study used mixed methods that is a combination of the quantitative methods and qualitative methods with sequential explanatory strategy. Quantitative and qualitative data analysis showed similar results that the accounting information has not been used optimally. Development theory and interpretation of this study were drawn from Mardiasmo opinion, the Government Accounting Standards, and Institutional Isomorphism.

ANALISIS SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PELAKSANAAN PENCAIRAN ANGGARAN BELANJA NEGARA PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA IV Yogi Kusmandhani
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

This study aims to obtain an overview as well as to analyze the effectiveness and obstacles that occured in the implementation of Government Internal Control System (SPIP) in the process of state-budget expenditure disbursement in Treasury Office (KPPN) of Jakarta IV. The study also tried to identify the mechanisms of institutional isomorphism that emerge in the implementation of SPIP. The data collection techniques exercised were interviews, observation, documentation, and questionnaires. Analysis of data using Miles & Huberman model consists of three stages i.e. data reduction, data presentation, and conclusion. Based on the results of data analysis, it is concluded that the implementation of SPIP in KPPN Jakarta IV has been effective but still have to make improvements in several parameters. Institutional Isomorphism mechanisms that occurred in the implementation of SPIP were coercive isomorphism and normative isomorphism.

PENGARUH FAKTOR TEKNIS DAN ORGANISASIONAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kementerian Ketenagakerjaan Republik Indonesia) Deni Herdianto
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Shortcoming in identifying variables that affect the quality of financial statements and limitation in formulating the policies to solve them are the one of the classical problem faced by the governmental entity in Indonesia. The purpose of this study is to examine and analyze the influence of technical and organizational factors on the quality of financial statements. This will be linked with the decision making process implemented by the management to improve the quality of financial statements. Agency theory perspective is used to interpret the results of this research.The samples of this study consist of 69 officials (minimum echelon IV) that in 2015 or 2014 were actively involved in preparing and presenting financial statements of satuan kerja (satker) at Ministry of Labor in DKI Jakarta and UPTP (vertical office) all around Indonesia. This study uses mixed methods, applying a combination of two approaches (quantitative and qualitative) at the same time with sequential explanatory strategy. SPSS ver. 20 was used to analyze the quantitative data. Content analysis was used to analyze the qualitative data.This study provides evidence that the quality of financial statements is influenced by implementation of Standar Akuntansi Pemerintahan (SAP), reconciliation, and competence of human resources. The results showed that agency theory is very relevant to describe the current condition of governmental accounting and reporting. The policies to improve the quality of financial statements are reactively formulated. They do not have a main focus, roadmap and a grand strategy to solve the problems. Frequently, decision is not made based on scientific studies. The findings also revealed that institutional isomorphism did contribute to the process of preparing and presenting financial statements. The major contribution of this research is to provide an understanding of the factors that affect the quality of financial statements, which in turn could be used to formulate government policy in the future.

HUBUNGAN KUALITAS REVIU LAPORAN KEUANGAN DENGAN TEMUAN PEMERIKSAAN BPK PADA PEMERINTAH KABUPATEN/KOTA SE-DIY Dwi Windarsih
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

This study was conducted based on the phenomenon of audit results by State Audit Agency (BPK) of Republic Indonesia on local government’s financial statement which stating findings from examination towards the district / city governments in DIY, whether those already getting unqualified opinion or those categorized into qualified opinion. This is related to the obligation for Internal Supervisory Apparatus to conduct reviews on the financial statements of local governments (LKPD) before the statements audited by the BPK. This study uses mixed method i.e. it sequentially combines qualitative and quantitative methods of sequentially. The results suggested that the review quality conducted by each Inspectorate District / City is summarized as follows: Sleman District (82,56%), Yogyakarta city (81,28%), Kulon Progo District (80,00%), Bantul District (76,15%), and Gunungkidul District (73,08%). This review quality has a negative correlation with the amount of examination findings by BPK, which means that the better of the Review quality, the smaller the number of BPK findings. This is indicated by the value of correlative coefficient of -0.900. The results of this study are expected to provide information / feedback towards the policy makers to take the necessary measures, so that the Review implemented towards the financial statements by local authorities can be more qualified, thus minimizing the amount of examination conducted by BPK.

ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) (Studi pada Perusahaan Manufaktur 1995-2010) Hilda Octavana Siregar
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

In performing business activities, companies must have adequate capital. The capital can be obtained from internal and external parties of the companies. However, companies tend to get maximum capital from their internal parties. This can be done by offering stocks in Stock Market. A company’s first stock offer in stock market is called Initial Public Offering (hereinafter referred to as IPO). IPO is a complex decision because it will cause loss and new costs, so it will influence corporate financial performance. The purpose of performing IPO, aside from getting additional cash, is also to demand companies to improve their performances, including financial performance. Corporate financial performance can be measured by financial ratios. This study used nine financial ratios in measuring corporate financial performance. The nine ratios represent financial performance, i.e. efficiency, profitability, leverage, liquidity and dividend payment. With additional cash from performing IPO, those financial rations can be increased. Liquidity ratio is one of the ratios directly influenced by increasing when a company receives cash from performing IPO. Efficiency and profitability financial performances are expected to increase with a significant increase of sales. Meanwhile, leverage financial performance can increase because total own capital will be bigger than the capital of external parties. However, there is indication that many companies performed window dressing in their financial statements before performing IPO. So, after performing IPO, their financial statements aren’t as attractive as before IPO. Therefore, this study measured the impact of performing IPO on corporate financial performance.

ANALISIS PRAKTIK MANAJEMEN LABA DAN RELEVANSI NILAI ( VALUE RELEVANCE) SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013) Ivan Setiawan H
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Tujuan utama dari pelaporan keuangan adalah penyediaan informasi. Pelaporan keuangan harus (1) menyediakan informasi yang bermanfaat bagi para investor dan kreditor dan pemakai lain, (2) menyediakan informasi untuk membantu para investor dan pemakai lain, (3) menyediakan informasi tentang sumber daya ekonomik suatu badan usaha, klaim terhadap sumber-sumber tersebut, dan akibat-akibat dari transaksi, kejadian, dan keadaan yang mengubah sumber daya badan usaha dan klaim terhadap sumber daya tersebut. Guna mencapai pelaporan keuangan tersebut diperlukan standar akuntansi yang baik. Standar akuntansi merupakan pedoman yang digunakan untuk mengakomodasi tata cara pelaporan informasi keuangan. Kebutuhan akan standar akuntansi dijawab oleh berdirinya organisasi International Accounting Standard Committee (IASC). IASC kemudian membuat standar akuntansi tunggal yang diharapkan mampu meningkatkan nilai dari pelaporan keuangan yaitu IFRS. Penelitian mengenai efektifitas penerapan IFRS masih tidak konsisten.Penelitian ini bermaksud untuk menganalisis dampak pengapdosian IFRS di Indonesia. IFRS yang dianggap mampu meningkatkan relevansi nilai dan menurunkan praktik manajemen laba masih belum menemukan hasil yang konsisten. Penelitian ini menggunakan sampel semua perusahaan manufaktur yang terdaftar di Indonesia mulai dari tahun 2009-2013 yang berjumlah 388 sampel. Penelitian ini menggunakan metode chow test dan uji beda.Hasil analisis untuk uji hipotesis pertama ini mengindikasikan bahwa tidak ada perbedaan tingkat manajemen pada masa sebelum dan sesudah adopsi IFRS. Hasil analisis untuk hipotesis kedua mengindikasikan bahwa relevansi nilai lebih rendah pada masa sesudah adopsi IFRS dibandingkan dengan masa sebelum adopsi IFRS.

Kualitas Akuntansi, Tertundanya Harga Saham, dan Return Saham Ekspektasian Masa Depan Studi di Indonesia Tryanto Kusumawardana Priyono
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Studi ini meneliti hubungan antara kualitas akuntansi dengan tertundanya harga saham, dan tertundanya harga saham dengan return ekspektasian masa depan. Studi ini menggunakan data saham di Indonesia stock exchange. Sampel menggunakan data perusahaan yang masuk dalam LQ45 dari taun 2009-2013. Terdapat dua hipotesis dalam penelitian ini, Hipotesis yang pertama adalah kualitas akuntansi memiliki hubungan negatif terhadap tertundanya harga saham. Hipotesis yang kedua adalah Komponen kualitas akuntansi, atas tertundanya harga saham memiliki hubungan positif terhadap return saham ekspektasian masa depan.Hasil dari penelitian ini menunjukkan bahwa kualitas akuntansi mempunyai hubungan yang negatif terhadap tertundanya harga saham. Informasi akuntansi yang baru dan relevan terhadap harga suatu saham akan digunakan untuk menganalisis dan menginterpretasi nilai saham yang bersangkutan. Jadi kualitas akuntansi yang baik akan memperkecil tertundanya harga saham. Apabila investor tidak memperoleh infromasi yang cukup berkualitas maka investor akan memerlukan return yang tinggi sebagai kompensasi untuk memegang saham yang diestimasikan beresiko untuk mengalami kerugian tinggi.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL APLIKASI TERHADAP E-LEARNING OUTCOMES DIREKTORAT JENDERAL PAJAK Bagus Wahyu Tendroutomo
ABIS: Accounting and Business Information Systems Journal Vol 1, No 4 (2013): November
Publisher : Master in Accounting Program

E-learning telah diadopsi sebagai cara revolusioner pembelajaran pada Direktorat Jenderal Pajak untuk mempercepat perkembngan penetahuan. Penelitian ini berusaha untuk menentukan faktor penting yang mempengaruhi e-learning outcomes Direktorat Jenderal Pajak di Indonesia. Dengan mengintegrasikan kualitas sistem, penggunaan sistem, kualitas sistem, kepuasan pengguna, self-efficacy, self-regulated learning behavior, normative beliefs, dan subjective norm, penelitian ini menguji kausalitas dari faktoryang dapat memprediksi e-learning outcomes. Sebanyak 151 respon valid yang tidak ganda digunakan dalam analisis Partial Least Square. Hasil menyatakan bahwa kualitas sistem, penggunaan sistem, kualitas sistem, self-efficacy, self-regulated learning behavior, normative beliefs, dan subjective norm merupakan prediktor signifikan untuk memprediksi e-learning outcomes. Kepuasan pengguna tidak mempengaruhi memprediksi e-learning outcomes. Temuan pada penelitian ini memiliki implikasi yang signifikan pada e-learning Direktorat Jenderal Pajak. Pertama, normative beliefs, dan subjective norm memiliki dampak yang besar, sehingga Direktorat Jenderal Pajak sebaiknya memiliki orang penting yang dapat memotivasi sesama pegawai. Kedua, self-efficacy dapat diraih dengan melatih pegawai dan membuat rekrutmen yang baik. Ketiga, e-learning sebaiknya menyediakan akses informasi yang cepat.

EVALUASI SISTEM PENGUKURAN KINERJA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (STUDI PADA KPPN YOGYAKARTA) Dian Pustakawan
ABIS: Accounting and Business Information Systems Journal Vol 1, No 4 (2013): November
Publisher : Master in Accounting Program

This study aims to evaluate peformance measurement system (PMS) in state treasury office (KPPN) Yogyakarta. Using data gathered from document review and interview with chief and staff of KPPN Yogyakarta, it was found that PMS using Balanced Scorecard in KPPN had accurately measured performance both organization and individual. In contrary, the implementation of PMS had not been used optimaly.

Page 23 of 37 | Total Record : 366

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Paulus Parnyoto

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Jl. Sosio Humaniora No. 1 Bulaksumur Yogyakarta 55281 » Tel / fax : 0274-513109 / 0274-548516

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Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Paulus Parnyoto

Contact Email realpaul@ugm.ac.id

Phone +628994796772

Journal Mail Official abis-maksi.feb@ugm.ac.id

Editorial Address Jl. Sosio Humaniora No. 1 Bulaksumur Yogyakarta 55281 » Tel / fax : 0274-513109 / 0274-548516

Location Kab. sleman, Daerah istimewa yogyakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Paulus Parnyoto

Contact Email
realpaul@ugm.ac.id

Phone
+628994796772

Journal Mail Official
abis-maksi.feb@ugm.ac.id

Editorial Address
Jl. Sosio Humaniora No. 1 Bulaksumur Yogyakarta 55281 » Tel / fax : 0274-513109 / 0274-548516

Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA