Jurnal Dinamika Akuntansi
Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan akuntansi.
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<![CDATA[PENGEMBANGAN SISTEM AKUNTANSI BERBASIS INFORMATION AND COMMMUNICATION TECHNOLOGY (ICT) PADA SEKOLAH UNGGULAN DI KOTA SEMARANG ]]>
<![CDATA[Wahyudin, Agus]]>;
<![CDATA[-, Kiswanto]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i1.3246
<![CDATA[Penelitian ini bertujuan mengembangkan sistem informasi akuntansi pada sekolah unggulan di wilayah kota Semarang yang berdasarkan pada kebutuhan user, mengakomodir kebijakan yang telah ditetapkan oleh Kementerian Pendidikan dan Kebudayaan, serta mengacu pada ISO 9001. Metode penyusunan sistem informasi akuntansi menggunakan model information sistem development methods. Analisis identifikasi kebutuhan informasi akuntansi menggunakan mix method, dengan mengkolaborai persepsi stakeholder sekolah dan kebutuhan internal sekolah. Hasil penelitian menunjukkan adanya pemetaan kebutuhan sistem informasi keuangan dan manual prosedur sistem informasi akuntansi sekolah unggulan di Kota Semarang yang terdiri dari Sistem Informasi Penganggaran (SiAnggar), Sistem Informasi Keuangan (SiKeu), Sistem Informasi Akuntansi (SiAkun). Dalam hal ini Sistem Informasi Akuntansi dibagi lagi menjadi tiga Sistem Akuntansi Manajemen, Sistem Akuntansi Keuangan, Sistem Akuntansi Aset. This study aims to develop a system of accounting information at outstanding schools in Semarang city which is based on the need of the users, and to accommodate the policy defined by the Ministry of Education and Culture based on ISO 9001. In formulating  the accounting information systems, a model information system development method is used. Identification of needs analysis employs mixed method of accounting information by collaborating perception of the stakeholders involved at schools and internal needs of the school. The results show that there is mapping on the need of financial information systems and manual procedures of accounting information systems at the top schools in Semarang city consisting of Budgeting Information System (SiAnggar), Financial Information System (SiKeu), Accounting Information Systems (SiAkun). In this case, the Accounting Information Systems is subdivided into three Accounting Management System, Financial Accounting Systems, and Asset Accounting Systems.]]>
<![CDATA[VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU ]]>
<![CDATA[Nugraheni, B. Linggar Yekti]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v2i2.1931
<![CDATA[Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu. Menggunakan model Ohslon, hipotesis yang dikembangkan adalah (1) laba dan nilai buku ekuitas berhubungan positif dengan harga saham, dan (2) ada penurunan atau peningkatan patern relevansi nilai tambahan. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode 1998-2007. Hasilnya menunjukkan bahwa earnings dan nilai buku ekuitas terkait secara positif dengan harga saham dan relevansi nilai laba menurun sementara ekuitas nilai buku ekuitas selama periode pengamatan. This research investigates the value of relevance volatility patern of earnings and book value equity. It is predicted that the volatility of value relevance is associated with the time horizon. Using the Ohslon model, the hypothesis developed are: (1) earnings and book value equity are associated positively with the stock price (2) There is decrease or increase patern of incremental value relevance. The sample used in this research is manufacturing companies listed in ISE (Indonesia Stock Exchange) during 1998-2007 periods. The result shows that earnings and book value equity are related positively with stock price and value relevance of earnings is decreasing while book value equity is increasing during the observation periods.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Surastiani, Dyah Puri]]>;
<![CDATA[Handayani, Bestari Dwi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i2.4124
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh kualitas sumber daya manusia, pemanfaatan teknologi infomasi dan sistem pengendalian intern terhadap kualitas informasi laporan keuangan pemerintah kota Salatiga. Populasi dalam penelitian ini adalah pegawai bagian keuangan pada SKPD di kota Salatiga. Teknik pengambilan sampel dilakukan dengan metode random sampling yang menghasilkan 74 sampel untuk diolah. Metode analisis data penelitian ini yaitu analisis regresi linear berganda.. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia dan sistem pengendalian intern mempunyai pengaruh positif signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah, sedangkan pemanfaatan teknologi informasi tidak mempunyai pengaruh terhadap kualitas informasi laporan keuangan pemerintah daerah. Saran untuk penelitian selanjutnya untuk memperluas variabel independen yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah.This research aimed to obtaining the empirical evidence about the the effects of human resources quality, information technology utilization and internal control systems toward the quality of the financial information of local government in Salatiga. The population in this research were employees of the finance department at SKPD in Salatiga. Sampling techniques carried out by random sampling method that produces 74 samples to be processed. This research data analysis method is multiple linear regression. Results of this study can be concluded that the quality of human resources and internal control system have a significant positive effect on the quality of local government financial reporting information, while the use of information technology does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.]]>
<![CDATA[PENGARUH KEPUASAN KARYAWAN, TRAINING, TURNOVER, DAN PRODUKTIVITAS KARYAWAN TERHADAP KEUNGGULAN BERSAING MELALUI KINERJA PERUSAHAAN ]]>
<![CDATA[Sulistyawati, Ardiani Ika]]>;
<![CDATA[Indrayani, Rejeki Ari]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i2.2166
<![CDATA[Penelitian ini dilakukan untuk menentukan dan menganalisis kinerja sumberdaya manusia untuk keunggulan kompetitif karyawan PT. Kubota Indonesia berdasarkan perspektif pertumbuhan dan pembelajaran karyawan dengan metode balance scorecard. Variabel yang digunakan adalah kepuasan kerja karyawan, turnover karyawan, training dan produktivitas karyawan sebagai variabel independen adalah keunggulan kompetitif sebagai variabel intervening kinerja. Jumlah sampel sebanyak 68 responden. Hasil penelitian menunjukkan bahwa kinerja memiliki pengaruh langsung yang paling besar terhadap keunggulan bersaing. Produktivitas memberikan pengaruh langsung yang paling kecil terhadap keunggulan bersaing. Selain itu variabel turnover karyawan memberikan pengaruh tidak langsung yang paling besar terhadap keunggulan bersaing, sedangkan variabel produktivitas memberikan pengaruh tidak langsung yang paling kecil terhadap keunggulan bersaing. This study aims to determine and analyze the performance of human resources to the competitive advantage of PT. Kubota Indonesia’s employees from the growth perspective and employee learning. The balanced scorecard method is implemented. The variabels used in this study consist of four independent variabels; they are employee satisfaction at work, employee turnover, training and employee productivity. Then, a dependent variabel (competitive advantage) as well as an intervening variabel (performance) are also used. The data are primary data, derived from the questionnaires consisted of closed questions. The questionaires are deployed in 68 respondents. After analyzing the data, the result say that the performance variabel provides the most direct influence on competitive advantage. The productivity variabel gives the least impact on the competitive advantage. Then, turnover variabel of employee provides the greatest indirect effect on the competitive advantage, while the productivity variabel provides the least indirect influence on the competitive advantage.]]>
<![CDATA[The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies ]]>
<![CDATA[Turyatini, Turyatini]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.10385
<![CDATA[The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this research is real estate property company which number 47 companies and the sample is 18 companies is done by using purposive sampling method. The instrument used to analyze the hypothesis is multiple linear regression. The results show that leverage and company size have significant effect on tax avoidance. Sales growth, institutional ownership and independent commissioners do not have significant effect on tax avoidance.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN LQ 45) ]]>
<![CDATA[S.W., Indah Fajarini]]>;
<![CDATA[Firmansyah, Riza]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i1.1954
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh intelectual capital terhadap kinerja keuangan perusahaan, kinerja keuangan perusahaan masa akan datang dan rata-rata pertumbuhan intelectual capital terhadap kinerja keuangan perusahaan masa akan datang. Penentuan sampel dilakukan secara purposive sampling dan diperoleh sampel sebanyak 18 perusahaan. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan antara IC (VAICTM) terhadap kinerja keuangan perusahaan, terdapat pengaruh IC (VAICTM) terhadap kinerja keuangan masa depan perusahaan dan terdapat pengaruh ROGIC terhadap kinerja keuangan masa depan perusahaan, baik untuk periode ROGIC 2006-2007 terhadap kinerja keuangan 2006 maupun ROGIC 2006-2007 terhadap kinerja keuangan 2007. Abstract The objective of study investigates the effects of intellectual capital to corporate financial performance, financial performance and the growth average of intellectual capital  to the company’s future financial performance. In ditermining the sample,  purposive sampling method is employed and 18 companies are obtained. The results show that there is IC (VAICTM) influence to the company’s financial performance, there is influence of IC (VAICTM) to the company’s future financial performance and there is ROGIC influence to the company’s future financial performance. Those are for both  the ROGIC period of 2006-2007 to financial performance of  2006 and the ROGIC period of 2006-2007 to the financial performance of 2007.]]>
<![CDATA[The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures ]]>
<![CDATA[Hifni, Syaiful]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i1.12001
<![CDATA[The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are “Moderate correlation: substantial relationship†and “Small correlation; Lower relationship association.]]>
<![CDATA[FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI PERSONAL COMPUTER PRIBADI DI BANK PERKREDITAN RAKYAT SE-EKS KARESIDENAN SEMARANG ]]>
<![CDATA[Fajarini, Indah]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v2i2.1935
<![CDATA[Penelitian ini menggambarkan model penerimaan teknologi sebagai dasar teoritis dan temuan empiris untuk penjelasan pragmatis faktor kunci yang mempengaruhi penerimaan komputasi personal di Bank Perkreditan Rakyat (BPR). Penelitian ini menggunakan hasil survei terhadap 187 pengguna di BPR yang terletak di wilayah Eks-Semarang Residential untuk menguji model structural, dimana model tersebut menguji hubungan antara hipotesis yang tertera. Hasil penelitian menunjukkan bahwa External Computer Training merupakan faktor yang dominan dan memiliki hubungan langsung dalam menjelaskan Perceived Ease of Usefulness dan dirasakan memiliki hubungan yang kuat terhadap Personal Computer Acceptance. Hasil penelitian juga menunjukkan bahwa variabel eksogen mempengaruhi baik  perceived ease of use maupun perceived usefulness, terutama dukungan manajemen dan dukungan komputer eksternal. This study draws upon the technology acceptance model as the theoretical basis and empirical findings for a pragmatic explanation of key factors affecting personal computing acceptance in people’s credit bank/rural bank (Bank Perkreditan Rakyat/BPR). The study uses results from a survey of 187 users in BPR located in Ex-Semarang Residential area to test a structural model examining the hypothesized. The findings indicate that External Computer Training is a dominant factor and has direct relation in explaining Perceived Ease of Use and that Perceived Usefulness has a strong relation to Personal Computer Acceptance. The results also indicate that exogenous variables influence both perceived ease of use and perceived usefulness, particularly management support and external computer support.]]>
<![CDATA[Pengaruh Good Corporate Governance, Kinerja Keuangan, Modal Intelektual terhadap Pengungkapan Modal Intelektual ]]>
<![CDATA[Saendy, Gilang Anies]]>;
<![CDATA[Anisykurlillah, Indah]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i1.4038
<![CDATA[Dampak perkembangan globalisasi membutuhkan informasi lebih lanjut, terutama informasi tentang modal intelektual perusahaan. Tapi, dalam kondisi nyata informasi modal intelektual masih rendah, yakni sekitar 27-35%. Objek penelitian ini adalah perbankan yang terdapat dalam direktori Pasar Modal Indonesia (ICMD) 2010-2013. Jumlah populasi adalah 36 perbankan dan 17 sampel dengan menggunakan purposive sampling. Metode yang digunakan adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa tidak pengaruh antara pelaksanaan GCG untuk pengungkapan modal intelektual dan kinerja keuangan. Selain itu, ada pengaruh positif antara kinerja modal intelektual terhadap kinerja keuangan dan kinerja keuangan untuk pengungkapan modal intelektual. Selanjutnya, hasil penelitian menunjukkan bahwa tidak efek mediasi melalui kinerja keuangan perusahaan antara implementasi GCG dalam pengungkapan modal intelektual. Hasilnya juga mengatakan ada efek mediasi antara pelaksanaan GCG untuk pengungkapan modal intelektual pikir kinerja modal intelektual. The development due to the increase of globalization gives impact to the need of having more information. One of them is the need to have information on company’s intellectual capital. But, in real condition, intellectual capital information is still low. It is about 27-35%. The objects of this research are banks organized in Indonesian Capital Market Directory (ICMD) from 2010-2013. Total populations were 36 banks, and finally 17 samples were selected by using purposive sampling. The method used is path analysis. The results of this research show that there is no influence between GCG’s implementation on intellectual capital disclosure and financial performance. However, there are positive influences of intellectual capital performance on the financial performance, and financial performance on the disclosure of intellectual capital. Besides, this research said that there is no effect of mediation through the company's financial performance between GCG’s implementation on intellectual capital disclosure. ]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL ]]>
<![CDATA[Zulkarnaen, Eric Iskandarsjah]]>;
<![CDATA[Mahmud, Amir]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v5i1.2565
<![CDATA[Pengungkapan Intellectual Capital merupakan pengungkapan unsur neraca berdasar pada item berbasis ilmu pengetahuan yang dimiliki perusahaan dan menghasilkan manfaat pada masa depan perusahaan. Populasi dalam penelitian ini adalah perusahaan publik yang terdaftar dalam indeks LQ 45 di BEI, dengan populasi yang berjumlah 45 perusahaan. Pemilihan sampel menggunakan purposive sampling dengan hasil sampel berjumlah 37 perusahaan. Berdasar pada hasil penelitian, maka dapat disimpulkan bahwa tidak terdapat pengaruh baik secara simultan maupun secara parsial antara komisaris independen, direksi independen dan komite audit terhadap luas pengungkapan Intellectual Capital. Intellectual Capital disclosure is a disclosure of elements in the balance sheet based on the science-based items owned by a company.It generates benefits for the company’s future.The population in this study is 45 public companies listed on the Stock Exchange LQ 45 index. In selecting the sample, purposive sampling is used; and it results 37 companies. Based on the study done, it can be concluded that there are not any simultaneous and partial influences between independent commissioner, independent director and audit committee to the disclosure of Intellectual Capital]]>
