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INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Published by Universitas Riau
ISSN : 23374314     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi berisikan artikel tentang hasil penelitian dan gagasan konseptual, kajian danaplikasi teori, tinjauan kepustakaan, resensi buku baru dalam bidang akuntansi dan keuangan
Arjuna Subject : -
Articles 102 Documents
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ENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA FINANSIAL PADA PERUSAHAAN MINYAK DAN GAS DI PROVINSI RIAU Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study examines impact internal business process such rework, cycle time andinnovation on financial performance that measured by cost. The study was conducted on theoil and gas companies in Riau Province. Samples in this study are finance manager, HR,production and information systems. Respondents include team leader, team mananajer andcorporate managers. Prior to the first study conducted interviews with key informants toobtain information about performance measurement done. The results of quantitative testingwith Partial Least Square indicate that rework and innovation have positif impact on cost. Inthis study cycle time not has impact on cost and not mediated relationship rework and cost.Keywords: internal business process, rework, cycletime, innovation and cost
PENGARUH PERTUMBUHAN PENJUALAN, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG DENGAN PENDEKATAN PECKING ORDER THEORY (PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007-2010)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research studies the effect of growth sales, operating leverage, and tax rate on thecompany’s debt by using Pecking Order Theory approach. The research was conducted at amanufacturing company listed on the Indonesia Stock Exchange in 2007-2010. This type ofstude is a descriptive verificative. The research method used in this purposive samplingmethod. Number of sample is 40 companies observation. The hypothesis is tested by usingmultiple regression analysis. This result show that growth sales, operating leverage, and taxrate didn’t have significant influence on the company’s debt by using Pecking Order Theoryapproach at a manufacturing company on the ISE in 2007-2010. Growth sales, operatingleverage, and tax rate didn’t have significant influence with the company’s debt by usingPecking Order Theory approach.Keyword : Company’s Debt, growth sales, operating leverage, tax rate, and pecking ordertheory.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN AKUNTANSI KEUANGAN DAERAH PADA RUMAH SAKIT UMUM DAERAH (RSUD) ARIFIN AHMAD PEKANBARU Azizah, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of research is to compare the financial performance of general hospitals (Hospital)Arifin Achmad Pekanbaru both before and after referring to the financial accounting areacontained in the Ministerial Regulation No. 13 in the country in 2006. Data collection techniquesused were interviews and documentation techniques. Data were analyzed using four variables:the ratio of the area of financial independence, effectiveness and efficiency ratio of local revenues,the ratio of the activity, and growth ratios. The results of this study indicate that there aredifferences in financial performance before and after the application of financial accounting areain general hospitals (Hospital) Arifin Achmad Pekanbaru.. It is evident from the results of theanalysis, in which the ratio of the area of financial independence before the issuance of thefinancial accounting area which decreased after the implementation of accounting and financeareas which increased. PAD-effectiveness ratio was highest in the year 2007 in the amount of100.44% and the lowest occurred. PAD efficiency ratios ranged from 39.78% to 56.30%.Routine expenditure ratio in 2006 and 2009 ranged from 55.80% to 95.91%, and developmentspending in 2006 to 2009 ranged from 3.88% to 4.59%. This shows the ratio of budget growingRegional General Hospital Arifin Achmad Pekanbaru in fiscal year 2006 to 2009 showed positivegrowth despite reduced growth trend.Keywords : financial accounting regional and financial performance
PEMANFAATAN INFORMASI AKUNTANSI UNTUK MENGHINDARI ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN (Studi pada Mahasiswa Akuntansi PTN dan PTS se Kota Jambi)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The Objective of this research is to examine accounting information as strategy to helpdecision maker avoiding escalation of commitment. Given strategy include unambiguousfeed back strategy, project progress report, and giving information of future advantage toindividual or group of decision maker. Sums of 130 students of Accounting Department,Faculty of Economic, Jambi University participate in this experiment. The result of the testshows that the three strategies can significantly help decision maker avoiding commitmentescalation problem. However, surprisingly the result of the test show that strategy to givefuture benefit information significantly tends to direct the group to commitment escalation.The test is also performed to observe whether there is polarization of individual or groupdecision. Statistic results give support that when the three strategies are given to individualand group of decision maker and group polarization occurred.Keywords : escalation of commitment, accounting information strategy, individual-groupdecision
PERAN MONITORING DAN EVALUASI TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Taufik, Taufeni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The results of the evaluation of the implementation of Performance Accountability System ofthe Provincial, Regency / City in Indonesia in 2011, according to the Ministry of PAN &RB (2012), is still not encouraging. Local Government in Indonesia no one gets asatisfactory and well, and still found the Regency / City in Indonesia with a value somewhatless and less. Somewhat less value means local government in Indonesia still have aperformance management system is less reliable, and needs a lot of improvements includingbasic repairs. While the lack of meaning and order of performance management system is notreliable and needs a lot of improvements and changes that are very basic. Lax governmentagency performance accountability system area indicates that the implementation of themonitoring and evaluation has not been run properly. The results of monitoring andevaluation can not be used as material for the repair or improvement programs to localgovernments. Monitoring and evaluation should be useful to give suggestions, feedback orrecommendations for improvement programs - programs that dimonev for the future.Keywords: Monitoring and evaluation, the Government Performance AccountabilitySystem
PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA FINANCIAL (Study Pada Perusahaan Jasa di Kota Pekanbaru Provinsi Riau) Azlina, Nur; Sulaeman, Dinanda
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to determine the effect of total quality management practices on the performanceof the company´s financial services in Pekanbaru city of Riau Province. The study was conductedin 67 service companies that have implemented total quality management practices for over threeyears. The company consists of 33 banking companies, 12 manufacturing companies, 16 hospitalsand 6 telecom companies. Sampling was carried out using non-probability sampling methods(purposive sample method) while the data collection techniques performed by direct methods. Thetest data used for multiple linear regression. Results showed that of the six dimensions of TQMdianailsa only variable customer focus and management of human resources that do not affect theperformance of the financial while others are leadership, process management, strategic planningas well as information and analysis of the influence financial performance.Keywords: leadership, focus on customers, human resource management, process management,strategic planning, information analysis, and performance financial
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION, KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Nengsy, Herda; Sari, Ria Nelly; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
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Abstract

Performance is an important part of an organization, either a business or nonbusiness. To perform well, it is very dependent on the role of a manager. Thus, oneof success measurements of an organization is its managerial performance. Thepresent research seeks to investigate the effect of budget preparation participationon the managerial performance with job relevant information, job satisfaction andmotivation as the intervening variables. The inconsistencies of the previous researchof the effect of the budget preparation participation on the managerial performancebecome the motivation of the present research.The present research is a survey inwhich data were collected using a questionnaire distributed to the SKPD StructuralOfficials of consisting of Echelon II, Echelon III and Echelon IV at the RegionalGovernment of Indragiri Hilir Regency. Of the 213 distributed questionnaires, 159 ofthem were returned. Based on the criteria standard, there were 132 questionnairesto be calculated in the present research. The analysis method was Variant-basedSEM using SmartPLS Version 2.0. The results show that the budget preparationparticipation has no direct correlation with the managerial performance. It has arelationship with the managerial performance through job satisfaction andmotivation. The research could not prove that job relevant information is anintervening variable between the budget preparation participation and managerialperformance.Keywords: budget preparation participation, job relevant information, jobsatisfaction, motivation, managerial performance, partial least square
ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI YANG MEMPENGARUHI PILIHAN KARIR Pasaribu, Hiras; Kusumawardhani, Indra
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to determine the differences in perception between accountingstudents start the semester and final semester of the factors that influence careerchoices in terms of financial rewards, professional training, social values, the workenvironment, job security and the labor market and personality. The study wasconducted on 100 students in the first year of the study period and 100-yearstudents at the end of the study program at the Faculty of Economics of AccountingStudies UPN "Veteran" Yogyakarta. Of the 200 respondents to respond to thequestionnaire. Hypothesis testing is done with different test independent sample T-test if the data were normally distributed and using Mann-Whitney test when thedata are not normally distributed. The results showed that perceptions of accountingstudents regarding the factors that influence career choices, it can be concluded thatthere are differences in perceptions of accounting students start the semester andfinal semester as seen from accountants who desire a career in terms of salary orfinancial rewards, professional training, professional recognition, social values, workenvironment and personality. While considerations of labor market concluded thatthere is no difference in the views of accounting students start the semester andfinal semester.Keywords: perceptions and career choices
ANALISIS ABNORMAL RETURN SAHAM, VOLUME PERDAGANGAN SAHAM, LIKUIDITAS SAHAM, DAN VARIABILITAS TINGKAT KEUNTUNGAN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT A, Al Azhar; DP, Emrinaldi Nur; Montazeri, M Alwi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
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This study aims to analyze abnormal stock returns, trading volume, stock liquidity,and stock gains rate variability before and after the event of stock splits (Stock Split)at the Indonesian Stock Exchange (BEI) by taking a sample of 34 companies in theobservation period 2006-2010. In this study the independent variable is theannouncement of the stock split, and the dependent variable is the abnormal stockreturns, trading volume, liquidity of the shares, and the variability of the rate of profitsaham.Metode used in this study is the event study. During the study period of 111days, this is divided into two periods during the 100-day estimation period and theevent period for 11 days including 5 days before, 1 day event, and 5 days after theevent. While test equipment is a statistical test used paired sample t-test.Pengujianthis hypothesis was tested by using SPSS version 17.0. The results showed thatthere are significant differences in abnormal stock returns before and after the stocksplit, there was no difference in trading volume before and after the stock split, thereare significant differences in stock liquidity (Bid-Ask Spread) before and after theStock Split, and no dividend rate variability differences before and after the stockSplit.Keywords : stock split, abnormal returns, trading volume, liquidity of the shares, thevariability of the rate of profit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI DOSEN BAGI MAHASISWA AKUNTANSI (STUDI PADA JURUSAN AKUNTANSI FE UNIVERSITAS BANGKA BELITUNG) Wardhani, Rulyanti Susi; Lesmana, Ivan
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to determine the effect of intrinsic value of work, income, availabilityof work opportunities, work environment, sacrifice of profession, skills, and workunderstanding to career selection of accounting students being a lecturer. Primarydata is collected from the field. Samples are 119 students using Slovin formula andanalyzed by factor analysis.The analysis yields there are two factors affecting thecareer selection of accounting students being a lecturer. First, job informationconsisted of some variables such as income, availability of work opportunities, andwork understanding. Second, personality consisted of work intrinsic value and workenvironment. There is relation between those factors showed by the result ofanalisis factor in which the magnitude of both is high enough over 0.5 (50%). Theamount of the first factor is 65% and the second one is 57.9%. So, it can beconcluded that the most dominant factor is the first factor (job information).Keywords: intrinsic value of work, income, availability of work opportunities, workenvironment, sacrifice of profession. skills, work understanding,personality.

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