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Jurnal Akuntansi & Auditing Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
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Articles 4 Documents
Search results for , issue "Vol 3, No 2 (1999)" : 4 Documents clear
Pengaruh ketidakpastian lingkungan terhadap partisipasi penganggaran dan kinerja manajerial Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The study attemps to examine the relationship between budgetary participation and individual performance. In so doing the study considers environmental uncertainty as a moderating variable.Data for this study were collected by using questionaires, which were mailed to 430 department managers chosen from Indonesian Capital Markets Directory. There were 81 responses of which 73 were complete and hence usable.The study concludes that the budgetary participation effects the individual performance. However environmental uncertainty did not moderate the effects of participative budgeting on individual performance.
Anlisis fundamental dan prediksi earning pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ) Mas'ud Machfoedz
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper examines the association between fundamental signals used by Lev and Thiagarajan (1993) and future earnings using 52 sample of manufacturing firm listed in the Jakarta Stock Exchange (JSX). Results of the study indicate the from the aggregate score of the nine fundamental signals, there of the signals were significantly associated with the change in one-year-ahead earnings per share (EPS), but not with mean change in two-year ahead EPS. This study also founds that the change in one-year-ahead EPS was also associated with the year(s) as control variable(s).
A discussion of political influence on the operation of management accounting in organizations Arifin Sabeni
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Traditionallay, management accounting system can provide useful information to management for making decisions about the future of the organization and for controlling the implementation of the decisions they make. therefore, under traditional perspective, management accounting is seen as a technical and neutral information service for decision-making. This perceptions and societies are essentially stable. But, in fact, people in an organization are not passive objects, they have different types of roles, personalities, cognitive styles, and social background.
Model perencanaan sistem informasi: suatu perspektif teori agensi Puput Tri Komalasari
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Perencanaan sistem informasi (SI) tetap menjadi perhatian utama di berbagai organisasi mengingat fungsinya yang turut menentukan keberhasilan bisnis. Terlebih lagi di masa globalisasi yang mendorong perkembangan yang cepat baik di bidang teknologi maupun ilmu pengetahuan. Berbagai peelitia empiris dan tinjauan teoritis telah menemukan dan membahas adanya praktik-praktik perencanaan SI. yang sangat bervariasi. Artikel ini mengetengahkan suatu model positif mengenai perencanaan SI. Model perencanaan SI ini didasarkan pada teori agensi. Inti dari model ini adalah memandang bahwa perencanaan SI merupakan kontrak antara principal (manajer senior) dan agen (manajer SI). Lebih lanjut artikel ini juga menjelaskan mengapa perbedaan praktik perencanaan SI itu terjadi.

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