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Jurnal Akuntansi & Auditing Indonesia
Published by Universitas Islam Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 6 Documents
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Search results for , issue "Vol. 6 No. 1 (2002)" : 6 Documents clear
Hubungan antara Tipologi Strategi Kompetitif, Kematangan Teknologi Informasi, dan Ukuran Perusahaan Perbankan dengan Respon Strategik dalam Menghadapi Globalisasi Johan Arifin
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The globalization of competition has caused many banking firms in the financial service industry to integrate their information systems. Based on a selective review of literature in strategic and information management disciplines, this research is developed to study the banking firms' strategic response in order to face APEC Free Trade Agreements. This study describes the relationship between competitive strategy typology, information technology maturity, and firms’ size with firms' strategic response to APEC Free Trade Agreements. The firms' strategic response is reflected by the firms' willingness to increase the information technology investment.According to a survey of 66 banking firms in the financial service industry, competitive strategy typology does not have relationship with the banking firms' willingness to increase the information technology investment. Nevertheless, this study shows that information technology maturity and firms' size have relationship with the banking firms' willingness in order to increase the information technology investment. Key words: Globalization, APEC, strategic response, and competitive strategy typology, information technology maturity, firms’ size.
Pengaruh Desian Organisasional dan Locus Of Control Terhadap Perilaku Manipulatif dalam Menetapkan Harga Transfer Kurnia Kurnia
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to investigate the effect of organizational design and locus of control on the manipulative behavior in transfer pricing. Using a justice theory, it was hypothesized that organizational design has a significant effect on the intensity of manipulative behavior in negotiating transfer pricing. It was also hypothesized that the manipulative behavior intensity in negotiating transfer price would be higher for individuals whose locus of control is external than that of internal.The results show that organizational design has a statisticaly significant effect on the manipulative behavior. This is consistent with the findings of prior research that studied the effect of perceptual justice on the behaviors in an organization. The results also indicate that individual variabel (locus of control) can moderate the effect of situational factor (organizational design) on the intensity of manipulative behavior in negotiated transfer price. This finding serves as important evidence about the effect of individual trait (locus of control) on the manipulative behavior in transfer pricing. This result provides important evidence about the role of organizational factors and individual trait (locus of control) in setting the policy of effective transfer pricing.Keywords: Organizational Design, Locus of Control, Manipulative Behavior, and Transfer Pricing.
Pengaruh Budaya terhadap Efektivitas Organisasi : Dimensi Budaya Hofstede Chairuman Armia
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper uses Hofstede’s (1980) cultural dimension of power distance, uncertainty avoidance, individualism/collectivism, and masculinity/femininity to examine the relative influence of culure on the uses of performance evaluation system in measuring the organizational effectivenessKey word :Organisasi budaya, power distance, uncertainty avoidance, individualism/collectivism, and masculinity/femininity
Pilihan-Pilihan Akuntansi dalam Aplikasi Teori Akuntansi Positif Tatang Ary Gumanti
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Empirical researches based on the positive accounting theory or the economic consequence theory have directed to seek for the answers about the reasons that motivate managers in selecting or determining certain accounting techniques in preference to other techniques. So far the existing studies have found an association between the firms’ specific characteristics and managers’ decision to select certain accounting techniques. That is, there is specific reason of why manager prefers to use one accounting method but not the others. Further study needs to be conducted to seek the answers whether managers have specific reasons or behave opportunistically by adopting accounting techniques that affect the firm accounting performance for which the selected techniques do not against the generally accepted accounting principles (accounting standards). Key words: Accounting techniques (methods), positive accounting theory, opportunistic behavior, accounting regulations.
Elaborasi Reformasi Akuntansi Sektor Publik : Telaah Kritis terhadap Upaya Aktualisasi Kebutuhan Sistem Akuntansi Keuangan Pemerintah Daerah Mardiasmo Mardiasmo
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

 Good governance and public sector accounting have a great correlation, where public sector accounting acts as a tool to elaborate good governance to a more realistic level. The elaboration in question can be achieved through management accounting, financial accounting, and public sector audit.At the moment, the applied local government autonomy and fiscal decentralisation give local government the opportunity to freely develop its local government financial management system. One way is to build a new local government financial accounting system. Because of this, a renewal in the old guidelines (Manual Administrasi Keuangan Daerah) is needed, since there are parts of it that is not in conjunction with the new law, especially those in line with the structure and process of budget, recording system, and local government financial report. Therefore, a local government financial accounting system with a new paradigm that enables the application of budgetary accounting shifts from single entry to double entry, and more comprehensive local government financial report can be achieved. Thus, the renewal will enhance local government’s accountability. Keywords: core business, performance measurement, good governance, financial report, local government financial accounting system and accountability.
Sikap Akuntan terhadap Advertensi Jasa Akuntan Publik Nasyiah Hp; Payamta Payamta
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Pada tanggal 5 Mei 2000 advertensi jasa akuntan publik resmi diijinkan. Logikanya, akuntan publik adalah pihak yang paling berbahagia dengan adanya aturan baru ini. Namun hasil penelitian-penelitian sebelumnya masih belum kuat dukungannya terhadap peraturan iklan akuntansi publik tersebut. Hal ini mendorong peneliti untuk mengetahui apakah akuntan non-publik juga mempunyai sikap yang positif terhadap advertensi jasa akuntan publik ini.Populasi dalam penelitian ini adalah akuntan di Jawa tengah yang berpendidikan S-1 akuntansi. Data diperoleh melalui penyebaran kuesioner. Uji-t yang terdiri dari One Sample Statistics dan Independent Samples Test digunakan untuk menganalisis data. Uji validitas menggunakan teknik korelasi Product Moment, sementara Cronbach Alpha digunakan untuk menguji reliabilitas. Pengujian normalitas menggunakan Kolmogorv Smirnov serta pengujian homogenitas antar varian menggunakan Lavene’s Test.Hasil pengujian hipotesis menunjukkan bahwa akuntan bersikap positif terhadap advertensi jasa akuntan publik. Di samping itu, tidak ada perbedaan sikap yang signifikan antara akuntan publik dan akuntan non publik. Dari analisis deskriptif diketahui bahwa akuntan publik masih berikap negatif dilihat dari aspek harga jasa, persaingan antar KAP dan intervensi pemerintah. Akuntan publik dan akuntan non publik setuju bahwa jenis jasa yang paling pantas diadverten-sikan adalah jasa konsultasi manajemen sedangkan media yang paling sesuai adalah majalah profesional. Akuntan publik juga berpendapat bahwa spesialisasi merupakan kandungan advertensi yang paling sesuai, sementara akuntan non-publik menganggap ketersediaan jasa yang paling sesuai sebagai kandungan advertensi.Key words: Sikap, akuntan publik, akuntan non-publik, advertensi jasa akuntan publik

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