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Vincentius Widya Iswara
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 2 No. 2 (2010)" : 12 Documents clear
Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, dan Ketidakpastian Lingkungan terhadap Hubungan Partisipasi Anggaran dengan Kinerja Manajerial Cahyadi, Riandy Sugiharto; Handoko, Jessica
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1021

Abstract

This study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance. The research objective was to determine the impact of (1) the budget participation with managerial performance; (2) organizational commitment to the relationship between budget participation with managerial performance; (3) leadership style on the relationship between budget participation with managerial performance and (4) environmental uncertainty on the relationship between the budget participation with performance managerial. The study respondents were middle level managers. Data collected is processed by regression analysis interactions between variables. The research results are (1) there is a positive impact of the budget participation on managerial performance, (2) the influence of the interaction between organizational commitment with budget participation on managerial performance, (3) the absence of interaction effects between leadership styles with budget participation on managerial performance, and; (4) the influence of the interaction between environmental uncertainty with budget participation on managerial performance.
Penyebab, Dampak, dan Prediksi dari Financial Distress serta Solusi untuk Mengatasi Financial Distress Dwijayanti, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1022

Abstract

Financial distress is a condition that shows the stages of decline in the company's financial condition that occurred prior to the bankruptcy or liquidation (often called liquidation bankruptcy or closure of companies or company insolvency) or the inability of companies to pay financial obligations that have matured. Conditions of financial distress avoid by the company, because it lead to bankruptcy if the management company can not afford to take appropriate action to resolve existing financial problems. This paper will discuss the causes, impact and how to make the prediction of financial distress, several ways to predict, and the benefits of predicting financial distress as well as solutions for management.

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