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EDITOR MAJALAH MEDIAEKONOMI DAN MANAJEMEN D.A. FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS 17 AGUSTUS 1945 (UNTAG) SEMARANG JALAN PAWIYATAN LUHUR BENDAN DHUWUR SEMARANG 50235
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Media Ekonomi dan Manajemen
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 08541442     EISSN : 25034464     DOI : http://dx.doi.org/10.24856/mem.v36i1.1726
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
For optical lens manufacturing the development of product and service quality is a key thing in answering challenges in the business competition it is developing. To achieve this determine the Key Performance Indicator (KPI), the Rejected Rate and On-Time Delivery (OTD) to measure the extent of the performance that has been achieved and how to develop it, shape the work culture of Kaizen which commits to continuous improvement and value chain analysis largely determine the process of developing production and service quality. The Kaizen culture and value chain applied in achieving the KPI target in this study succeeded in reducing the KPI Rejected Rate by 0. 46% and raise OTD by 2. 22%. The method used in this study uses a review of literature studies, observations, and direct interviews of the plant manager of one of the largest optical lenses manufacturers in Indonesia using data comparisons in 2018 and 2020
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 274 Documents
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Peran Serta Perempuan Dalam Pengelolaan Usaha Dagang Kecil Dan Menengah (UDKM) Di Jawa Tengah Endang Swastuti
Media Ekonomi dan Manajemen Vol 27, No 1 (2013): Peningkatan Loyalitas Pelanggan dan Kinerja Sumber Daya Manusia
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.347 KB) | DOI: 10.24856/mem.v27i1.200

Abstract

AbstrakBerdasarkan hasil analisis Partisipasi Perempuan dalam Manajemen Usaha Kecil dan Menengah Perdagangan (UDKM) di Jawa Tengah,didapatkan bahwa kepemilikan perempuan atas UDKM lebih dari laki-laki, bagaimanapun, akses, kontrol, partisipasi dan manfaat yang diterima oleh perempuan sebagai akibat dari upaya manajemen masih lebih rendah dari laki-laki, karena perempuan masih dibebani dengan tugas-tugas yang domestik. Untuk itu perlu upaya untuk meningkatkan akses, kontrol, dan manfaat dari partisipasi perempuan dalam manajemen UDKM sehingga keadilan gender dan kesetaraan dapat dicapai  Kata kunci: Access, Manfaat, Pengendalian dan Partisipasi AbtractBase on the analysis Participation of Women in Management of Small and Medium EnterprisesTrade (UDKM) in Central Java, the result that women's ownership over UDKM more than men, however, access, control, participation and benefits received by women as a result of management efforts still lower than men, because women are still burdened with tasks that are domestic. For that we need efforts to increase access, control, and benefits of women's participation in the management UDKM, so that gender justice and equality can be achieved.Keywords: Access, Benefits, Control and Participation 
The Effect of Business Unit, Production, Private Investment, and Minimum Wage on the Labor Absorption in the Large and Medium Industry 6 Provinces in Java Island Dini Amalia; Nenik Woyanti
Media Ekonomi dan Manajemen Vol 35, No 2 (2020): Empowering Corporate Governance for Sustainable Development
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.766 KB) | DOI: 10.24856/mem.v35i2.1550

Abstract

Industry sectors in Java Island viewed as high productivity sector, therefore high value-added will be generated from the advantage of this industry that will eventually fastened the creation of economical prosperity. Large and medium Industry have potency to become the most contributed sector on labor absorption of manpower. The purpose of this study was to analyze mapping of Labor absorption in the large and medium industry using Klassen typology analysis and determine the effect of variable Large and Medium Industry, Production Value, Private Investment, and Regional Minimum Wage on employment large and medium industry 6 provinces in Java Island for years 2008-2017. This research is using Klassen Typology and Panel data analysis with Fixed Effect Model (FEM). The result of Klassen typology Analysis indicate, there are 2 provinces in Quadrant I, 1 province in Quadrant II, 1 province in Quadrant III, and 2 provinces in Quadrant IV. The Panel data result shows that Large and Medium Industrial unit and Private Investment have positive and significant impact, while Production Value and Regional Minimum Wage have positive and non significant impact on Labor absorption in the Large and Medium Industry 6 provinces in Java Island for years 2008-2017.
Faktor Eksternal Dan Internal Yang Mempengaruhi Return Investasi Produk Reksa Dana Campuran Di Indonesia Maria Lidwina Utami Christiana Fara Dharmastuti
Media Ekonomi dan Manajemen Vol 29, No 2 (2014): Pengembangan Kinerja Bisnis
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.816 KB) | DOI: 10.24856/mem.v29i2.222

Abstract

Abstrak         Reksa dana merupakan salah satu alternative penerapan strategi alokasi asset melalui pembentukan portofolio dengan menginvestasikan dana kebeberapa asset yang berbeda. Perkembangan reksa dana yang terus meningkat di Indonesia membutuhkan pula peningkatan pengetahuan mengenai faktor-faktor yang harus dipertimbangkan dalam memilih produk reksa dana sebagai salah satu alat investasi.         Penelitian ini bertujuan untuk menentukan pengaruh dari faktor eksternal seperti inflasi dan tingkat suku bunga (BI rate) dan faktor internal seperti jumlah asset kelolaan dan umur produk terhadap return dari investasi di reksa dana Indonesia. Penelitian ini dilakukan pada 58 reksa dana di Indonesia yang terdaftar di Bapepma-LK tahun 2012 dan 2013 berdasarkan data kuartalan. Teknik analisis yang digunakan adalah multiple linear regresi dengan software SPSS 19.         Hasil menunjukkan bahwa 1) inflasi dan tingkat bunga (BI rate)  memiliki pengaruh negative signifikan dengan return on investment pada produk reksa dana campuran, 2) Jumlah dana kelolaan (AUM) tidak berpengaruh terhadap return on investment pada produk reksa dana campuran dan 3) umur produk tidak memiliki pengaruh terhadap return on investment pada produk reksa dana campuran di Indonesia. Berdasarkan hasil penelitian, dapat disimpulkan bahwa faktor eksternal memiliki pengaruh sedangakan faktor internal tidak memiliki pengaruh terhadap return on investment pada produk reksa dana campuran di Indonesia.Kata kunci :   reksa dana campuran, inflasi, tingkat suku bunga, dana kelolaan, umur produk Abstract Mutual fund is an alternative investment applying the asset allocation strategy through establishment of a portfolio by spreading the investment fund into several different types of assets. The development of mutual funds in Indonesia needs to be followed by the development of knowledge about the factors to be considered in choosing mutual fund product as an investment tool. This research aims to determine the effect of the external factors such as inflation and interest rate (BI rate) and the internal factors such as the amount of assets under management and age of the products towards the return of investment in a balanced mutual fund in Indonesia. The research is conducted on 58 balanced mutual funds in Indonesia registered at Bapepam-LK by the year 2012 and 2013 taken on a quarterly basis. The analysis technique used is multiple linear regression analysis technique with SPSS Statistics version 19 software.The result shows that: 1) inflation has a significant negative effect towards the return of investment in balanced mutual funds product in Indonesia, 2) interest rate (BI rate) has a significant negative effect towards the return of investment in balanced mutual funds product in Indonesia, 3) the amount of assets under management does not effect towards the return of investment in balanced mutual funds product in Indonesia, and 4) the age of product does not effect towards the return of investment in balanced mutual funds product in Indonesia. Based on the result, we can conclude that external factors have significant effect towards the return of investment in balanced mutual funds product in Indonesia. In other hand internal factors are not proved to have effect towards the return of investment in balanced mutual funds product in Indonesia. Keywords   :    balanced mutual funds, inflation, interest rate, BI rate, amount of assets under management, age, external factor, internal factor
Determinan Penggunaan Informasi Akuntansi Pada Usaha Kecil Menengah (UKM) Aprilia Whetyningtyas
Media Ekonomi dan Manajemen Vol 31, No 2 (2016): Peningkatan Kinerja UMKM Menghadapi Persaingan Global
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.987 KB) | DOI: 10.24856/mem.v31i2.412

Abstract

ABSTRACT            This research examines the influence of business size, training on accounting, and performance expectancy on the use of accounting information of Small and Medium Enterprises (SME’s). The respondents of this research are the owner of 52 Small and Medium Enterprises (SME’s) in Kudus. Technical data analysis using multiple linear regression.            The results of hypothesis examination showed that business size, training on accounting and performance expectancy had positive and significant  affect on the use of accounting information of Small and Medium Enterprises (SME’s).  Keywords: Business Size, Training on Accounting, Performance Expectancy, Accounting Information  ABSTRAKPenelitian ini menguji pengaruh  skala usaha, pelatihan akuntansi, dan ekspektasi kinerja  terhadap penggunaan informasi akuntansi pada UKM. Sampel dalam penelitian ini adalah pemilik usaha kecil dan menengah di kota Kudus, sejumlah 52 responden. Analisis data menggunakan analisis regresi linier berganda.Hasil pengujian hipotesis menunjukkan bahwa skala usaha, pelatihan akuntansi dan ekspektasi kerja  berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi UKM. Kata kunci: Skala Usaha, Pelatihan Akuntansi, Ekspektasi Kinerja, Informasi Akuntansi
Analisis Pengaruh PDRB, Tingkat Pengangguran, dan IPM Terhadap Tingkat Kemiskinan di Provinsi Jawa Tengah Ridho Andhykha; Herniwati Retno Handayani; Nenik Woyanti
Media Ekonomi dan Manajemen Vol 33, No 2 (2018): Peran Kinerja Perusahaan Swasta dan Kinerja Sektor Publik dalam Pertumbuhan Eko
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.722 KB) | DOI: 10.24856/mem.v33i2.671

Abstract

AbstrakTingginya tingkat kemiskinan di Jawa Tengah menunjukkan proses pembangunan ekonomi yang belum bisa meningkatkan kesejahteraan masyarakat secara merata. Dengan demikian, diperlukan adanya analisis untuk mengetahui factor-faktor yang mempengaruhi kemiskinan dalam rangka mengatasi kemiskinan. Tujuan dari penelitian ini yaitu menganalisis Produk Domestik Regional Bruto (PDRB), Tingkat Kemiskinan, Indeks Pembangunan Manusia (IPM) yang mempengaruhi kemiskinan pada 35 Kabupaten/Kota di Provinsi Jawa Tengah dari tahun 2011 hingga 2015. Penelitian ini menggunakan data sekunder dengan data cross-section terdiri dari 35 Kabupaten/Kota di Provinsi Jawa Tengah dan data time-series yaitu tahun 2011-2015. Alat analisis yang digunakan dalam dalam mengestimasi model regresi data panel yaitu Fixed Effect Model (FEM) atau disebut juga Least Square Dummy Variable. Hasil penelitian menunjukkan bahwa variabel laju pertumbuhan PDRB berpengaruh positif dan signifikan terhadap Tingkat Kemiskinan. IPM berpengaruh negatif dan signifikan terhadap Tingkat Kemiskinan. Sedangkan Tingkat Pengangguran Terbuka berpengaruh positif dan signifikan terhadap Tingkat Kemiskinan. Kata kunci:      Kemiskinan, Laju Pertumbuhan PDRB, Indeks Pembangunan                                 Manusia (IPM), Fixed Effect Model.  AbstractThe high level of poverty in Central Java shows unreliable development that still cannot increase prosperity equally. Hence, analysis is required to identify several factor that affect. This research’s purpose is to identify Gross Domestic Regional Product (GDRP), Unemployment Level, Human Development Index (HDI) that affect the poverty level of the poverty level of 35 Districts/Cities of Central Java Province from 2011 until 2016. This research uses secondary data containing 35 Districts/Cities of Central Java on cross section data and 2011 until 2016 on time series data. The analytical method of this research is Fixed Effect Model (FEM) or Least Square Dummy Variable (LSDV). The results of this research show that Growth of GDRP gives positive and significant effect for poverty level. HDI give negative and significant effect for poverty level. On the other side, Unemployment Level give positive and significant effect for poverty level. Keyword:        Poverty, Growth of GDRP, Human Development Index (HDI), Unemployment, Fixed Effect Model.
Peran Kinerja Perusahaan Dan Risiko Sistematis Dalam Menentukan Pengaruh Inflasi Terhadap Nilai Perusahaan Agung Wibowo
Media Ekonomi dan Manajemen Vol 26, No 2 (2012): Optimalisasi Peran Perusahaan dan Pengendalian Organisasi
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.953 KB) | DOI: 10.24856/mem.v26i2.191

Abstract

AbstrakTujuan dari penelitian ini adalah untuk mengetahui pengaruh inflasi terhadap risiko sistematis, kinerja perusahaan dan nilai perusahaan, dan untuk menentukan peran risiko sistematis dan kinerja perusahaan dalam menentukan pengaruh inflasi terhadap perusahaan. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data panel, penampang dari 100 perusahaan dan data time series, periode 2009 sampai 2011. Pengambilan sampel dilakukan secara purposive sampling, sedangkan penggunaan hasil analisis  dengan regresi diperoleh,yang pertama: Inflasi memiliki dampak positif dan signifikan terhadap Risiko Sistematik, namun dampak negatif dan signifikan terhadap kinerja perusahaan dan nilai perusahaan. Kedua: Risiko Sistematik berpengaruh negatif dan signifikan terhadap kinerja perusahaan dan nilai perusahaan. Ketiga: Kinerja Perusahaan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Keempat: Risiko Sistematik dan Kinerja Perusahaan adalah variabel yang menengahi pengaruh inflasi terhadap nilai perusahaan.Kata kunci: Inflasi, Risiko Sistematik, Kinerja Perusahaan, dan Nilai Perusahaan. AbstractThe purpose of this study was to determine the effect of inflation on the systematic risk, corporate performance and corporate value, and to determine the role of systematic risk and firm performance in determining the effect of inflation on the corporate. This study uses a sample of manufacturing firms listed on the Indonesia Stock Exchange. The data used is panel data, the cross section of 100 firms and time series data, the period 2009 through 2011. Sampling was done by purposive sampling, whereas the use of multiple regression analysis techniques.The results obtained are the first: Inflation has positive  nd significant impact on the Systematic Risk, but negative and significant impact on company performance and company value. Second: Systematic Risk has negative and significant effect on company performance and company value. Third: The performance of the Company has positive and significant impact on company value. Fourth: Systematic Risk and Performance Company is a variable that mediates the effect of inflation on company value. Keywords: Inflation, Systematic Risk, Corporate Performance, and Corporate Value. 
The Effect of Financial Literacy Level and Demographic Factors on Investment Decision Deavicris Ari Senda; Caecilia Wahyu Estining Rahayu; Christina Heti Tri Rahmawati
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.918 KB) | DOI: 10.24856/mem.v35i1.1246

Abstract

The aim of this research is to find out the effect of financial literacy level and demographic factors on investment decision on government employees in Kalibawang Community Health Center, Kulon Progo, Yogyakarta. The population of this research is the government employees in Kalibawang Community Health Center, 29 of them are treated as the sample of this research. The sampling technique used in this research is purposive sampling. The respondents are those who  have  been  doing  investment. The data used in this research are collected with questionnaires. The data analysis technique used in this research is the Chi Square test. The result shows that financial literacy does not affect investment decision. However, out of the demographic factors, only age, income and investment experience affect  investment decision. Meanwhile, the others demograpic factors such as gender and education do not affect investment decision.
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Motivasi Sebagai Variabel Moderating (Studi Kasus Perguruan Tinggi Swasta di Kota Semarang) Hikmah Hikmah
Media Ekonomi dan Manajemen Vol 30, No 2 (2015): Upaya Membangun Keunggulan Bersaing Organisasi di Era Pasar Bebas
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.39 KB) | DOI: 10.24856/mem.v30i2.245

Abstract

 Abstrak Banyak penelitian bidang akuntansi perilaku yang menaruh perhatian pada masalah hubungan partisipasi anggaran dengan kinerja manajerial, hal ini disebabkan karena masih terdapat perbedaan temuan dalam hasil penelitiannya.Penelitian ini bertujuan Untuk mengetahui apakah ada pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, dan untuk mengetahui apakah  ada pengaruh motivasi kerja terhadap hubungan partisipasi penyusunan anggaran dengan kinerja manajerial. Sampel yang digunakan sebanyak 44 responden yang terdiri dari Ketua Program Studi di Perguruan Tinggi Swasta di Semarang.  Analisis data digunakan uji regresi linier berganda dengan bantuan  SPSS v. 16Berdasarkan hasil penelitian disimpulkan bahwa partisipasi penyusunan anggaran secara positif dan signifikan mempengaruhi kinerja manajerial. Dengan demikian penelitian ini mendukung hipotesis 1, yang berarti adanya keterlibatan manajer (Ketua program studi) Perguruan Tinggi  Swasta di wilayah kota Semarang dalam penyusunan anggaran mempengaruhi kinerja manajerial. Hasil analisis regresi berganda menunjukkan interaksi antara partisipasi penyusunan anggaran dan motivasi kerja dengan kinerja manajerial tidak signifikan. Hal ini berarti bahwa motivasi kerja  tidak berperan sebagai variabel moderating terhadap pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. Kata Kunci:  Partisipasi Penyusunan Anggaran, Motivasi Kerja, Kinerja Manajerial  Abstract Many studies in accounting behaviors that paying attention toward the problem of the relationship of budget participation and managerial performance, and it is due to  the different findings in research results. This study aimed to determine the  influence of budget participation on managerial performance, and to determine  influence of work motivation  on the relationship of budget participation and managerial performance. The samples are 44 respondents which consisted of Chairman of the Program in the College of Semarang.  Data analysis used multiple linear regression test.Tthe results of the study concluded that the budgetary participation had positively and significantly affect on managerial performance. Thus, this study supports the hypothesis 1, which means the involvement of managers (Chairman of courses) Colleges of Semarang in budgeting affect managerial performance. Results of multiple regression analysis showed the interaction between budget participation and work motivation and managerial performance was not significant. This means that work motivation did not act as a moderating variable to the effect of budget participation on managerial performance. Keywords: Budgeting Participation, Work Motivation, Managerial Performance
Analisis Model Relasional Jejaring Sebagai Katalisator Dalam Membangun Kinerja Bisnis Ahmad Sidiq; Handayani Tri Wijayanti
Media Ekonomi dan Manajemen Vol 33, No 1 (2018): Upaya Peningkatan Layanan Publik dalam Pencapaian Kesejahteraan Masyarakat dan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.804 KB) | DOI: 10.24856/mem.v33i1.560

Abstract

AbstrakKesuksesan entrepreneur diukur dari kehandalannya menggabungkan atau mengkombinasikan aset berwujud dan tak berwujud yang dimiliki UKM sehingga mampu mendobrak semua hambatan yang dihadapi UKM yaitu keterbatasan akses pasar dan akses modal, sumber daya yang cenderung rendah, minimnya modal kerja maupun rendahnya kemampuan untuk memanfaatkan peluang pasar yang ada. Berbagai perilaku yang digunakan entrepreneur dalam menjalankan bisnisnya maupun berinteraksi dengan stakeholder mengarah pada relasional jejaring dan kompetensi sosial yang harus dimiliki oleh seorang entrepreneur. Penelitian ini bertujuan untuk menguji faktor yang mampu memperluas relasional jejaring entrepreneur dan faktor konsekuensi dari adanya relasional jejaring yang dimiliki oleh seorang entrepreneur. Faktor-faktor tersebut sangat berkaitan dengan pencapaian kinerja bisnis pada UKM. Populasi penelitian ini adalah UKM sektor manufaktur di wilayah Surakarta dengan sampel sebanyak 127 UKM. Metode pemilihahan sampel adalah convenience sampling dan dianalisis menggunakan Structural Equation Modeling (SEM) dengan bantuan Partial Least Square (PLS) dalam pengolahan data penelitian. Hasil analisis data menunjukkan kinerja bisnis dapat dijelaskan oleh kompetensi sosial, relasional jejaring dan orientasi berbagi pengetahuan sebesar 69.5%. Adapun hasil pengujian hipotesis menunjukkan kinerja bisnis dipengaruhi oleh kompetensi sosial, relasional jejaring dan orientasi berbagi pengetahuan. Selain itu kompetensi sosial berpengaruh pada relasional jejaring dan relasional jejaring memberi pengaruh pada orientasi berbagi pengetahuan. Kata Kunci : kompetensi sosial, relasional jejaring, berbagi pengetahuan, kinerja bisnis AbstractThe success of the entrepreneur is measured by reliability merge or combine the tangible assets and intangible owned by SMEs so as to break down all the barriers faced by SMEs is limited access to markets and access to capital, resources tend to be low, the lack of working capital and lack of ability to take advantage of market opportunities. The various behaviors used by entrepreneurs in conducting their business or interacting with stakeholders lead to the relational networking and social competence that an entrepreneur must possess. This study aims to examine the factors that are able to expand the relational network of entrepreneurs and the consequence factors of the existence of relational networks owned by an entrepreneur. These factors are closely related to the achievement of business performance on SMEs. The population of this study is SME manufacturing sector in the Surakarta region with a sample of 127 SMEs. The method of sample selection is convenience sampling and analyzed using Structural Equation Modeling (SEM) with Partial Least Square (PLS) aid in data processing research. The results of data analysis show business performance can be explained by social competence, network relational and knowledge sharing orientation of 69.5%. The results of hypothesis testing show business performance is influenced by social competence, network relational and knowledge sharing orientation. In addition, social competence affects the relational networks and relational networks affect the orientation of knowledge sharing.Keywords: Social Competence, Network Relational, Knowledge Sharing, Business Performance
Ilmu Akuntansi dan Kepentingan Manusia Titik Aryati
Media Ekonomi dan Manajemen Vol 24, No 2 (2011): Efektifitas, Efisiensi, dan Optimalisasi Kinerja
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.173 KB) | DOI: 10.24856/mem.v24i2.182

Abstract

AbstractThis paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests. Accounting and financial reporting environment is very complex because of the accounting product is information, an influential and important commodity. Accounting science has an interest for various parties such as, management, creditors, investors, governments, communities, and others. Besides accounting also has interests in various legal, environmental, ethics, public and others.Key words: science, accounting, and human interestsAbstractThis paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests.Accounting and financial reporting environment is very complex because of the accounting product isinformation, an influential and important commodity. Accounting science has an interest for variousparties such as, management, creditors, investors, governments, communities, and others. Besidesaccounting also has interests in various legal, environmental, ethics, public and others.Key words: science, accounting, and human interests

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