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The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2012): TIAR - January 2012" : 9 Documents clear
ANALISIS MANFAAT INFORMASI AKUNTANSI PADA UKM DI WILAYAH TANGGULANGIN Failian, Andreas; Diptyana, Pepie
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.313

Abstract

It has been the fact that the main objective of a business is to get profit as much as possible and so does the business of small and medium enterprises (SMEs). Besides that, the business should be able to reduce unemployment in a country. This study tries to determine the benefits of accounting information for small and medium businesses. It is a  qualitative and ethnography type. The qualitative data were derived from internal data sources, using three methods, namely observation, interviews, and documentation. The analytical techniques was used is to compare the theory with the results of interviews on the informants of five persons, in which they were the owner and managers of SMEs. Their average monthly income is 10 million rupiahs. The benefits of accounting information is a source of data to control the performance of SMEs and for consideration for decisions, in which accounting information is used for internal party SMEs and not for external parties SMEs. Barriers faced by  SME owners and managers are on the knowledge and ability in applying accounting in SMEs, so these should be taken seriously into account in accounting so that they can understand about accounting.
PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN DAN PENGARUHNYA PADA KEBERHASILAN MENGELOLA PERUSAHAAN KECIL DAN MENENGAH DI SURABAYA Purwanti, Ira; Hudiwinarsih, Gunasti
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.314

Abstract

The smooth cash flow in financial accounting information of small or medium enterprises is beneficial for understanding the business development company, the capital structure, and profits a company that has been obtained in a given period. The more experience a manager of financial accounting information has, the better the ability of a manager to manage his company. For that reason, this research attempts to identify the factors influencing the perception of a manager of financial information on the success of managing small and medium enterprises (SMEs) in Surabaya. The research was conducted by questionnaire on distributed to the managers (owners) of small and medium enterprises in the industrial small and medium of bags and shoes in Surabaya with the total number of 110 people. This is quantitative analysis by implementing Structural Equation Modeling (SEM). The results showed that the proven factors that include the manager's perception of attitude, personality, motivation, and experience has an influence on perceptions of a manager of financial accounting information and also determine whether the perception of a manager of financial accounting information has influence on the success of managing small company and medium enterprises in Surabaya.
PENGUJIAN EMPIRIS ATAS AUDIT DELAY PADA PERUSAHAAN PERBANKAN GO PUBLIC DI BEI JAKARTA TAHUN 2005-2009 Wulansari, Anike; ., Supriyati
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.315

Abstract

It is noted that the delay of any information will attract some negative reaction because it would be useless. The objective of this study is to analyze the influence  of profitability, profit and loss, auditor opinion, public accountant size, auditor previous opinion, going concern and company size towards the audit delay in banking companies that have been listed in Jakarta Stock Exchange, Indonesia in 2005 until 2009. This research used census method on the companies that have been listed in Jakarta Stock Exchange. The analysis of hypothesis is using Multiple Regressions. Prior to hypothesis test, normality of the data test was done using kolmogorof-Smirnov test. The result of multiple regression model shows that audit delay was influenced by profitability and auditor previous opinion, with the  significance at 10%. Yet, profit and loss, public accountant size, auditor opinion, company size and going concern were not significant factors. Based on such results, it is recommended that the auditor should increase the effectiveness and efficiency of his audit performance and, for all existing studies; they should contribute to the current  literature on Auditing.
FAKTOR-FAKTOR PEMICU KEPERCAYAAN ORGANISASI DAN KOMITMEN PROFESI PADA PEGAWAI KANTOR PELAYANAN PAJAK Chasanah, Chuswatun
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.316

Abstract

The tax officials are required to fulfill the target determined by the government. In addition, the employees can experience high levels of role conflict when confronted by their work environment that emphasizes the achievement of the target. The purpose of this research is to find out the influence of Role Conflict and Job level on the Organizational Trust. Besides that, it also attempts to see the influence of Role Conflict and Job level towards the Professional Commitment. The primary data were taken from 12 tax offices and 102 tax officials in Surabaya by means of non probability sampling, concerning their opinions towards their organization and trust. The data analysis was done by means multiple regressions with dummy variable in SPSS version 16.00. From the data gathered, the analysis was done as well to find the results. It showed that Role Conflict and Job level influenced, significantly, the Organizational Trust. In addition, Role Conflict also influenced, significantly, the Professional Commitment, but Job level did not influence significantly the Professional Commitment.
ELEMEN SPM TERHADAP KUALITAS INTERNAL PRODUK PADA PERUSAHAAN MANUFAKTUR BERSERTIFIKASI IS0 9001 DI SURABAYA, GRESIK, DAN SIDOARJO Herlawanti, Dara Enggal; El Maghviroh, Rovila
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.317

Abstract

TQM has been implemented in any organization. Through such a management, it is expected that any company and their employees can get their competitive advantage. This study investigates the influence of SPM on internal quality of the product. Continuing research by Maghviroh (2010), the researchers investigate the influence of management control system elements (Level Communication Quality Objectives, Quality Feedback Frequency and Effectiveness of Quality Incentive) on internal quality of the product. This study used the sample of manufacturing businesses whose ISO 9001 certification in Surabaya, Gresik and Sidoarjo. It is an empirical test, with the technique of random sampling, obtained from 11 manufacturing business (42 respondents) with ISO 9001 certification in Surabaya, Gresik and Sidoarjo. SPSS 17.0 for Windows was employed for data analysis. It showed that all hypotheses were accepted. There was a positive influence of the level of communication quality goals on internal quality product, second, positive influence of the feedback frequency on internal quality product quality, and also a positive influence of the effectiveness ofincentives on the quality of the internal quality of the product..
ANALISIS FAKTOR ATAS PENGAMBILAN KEPUTUSAN MAHASISWA UNTUK MEMILIH JURUSAN AKUNTANSI DI STIE PERBANAS SURABAYA Risnawati, Erlita
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.318

Abstract

In any organization, decision making is considered very crucial. Decision making should be based on the information that is considered important as well. This research attempts to analyze the decision-making factors such as the image, interests, collective decision, and the availability of employment in the accounting department towards the decision for choosing STIE Perbanas Surabaya. This study is also expected to provide some information as the input for all parties who are interested in this crucial problem. The sample used was taken from the students of accounting department in STIE Perbanas Surabaya batch 2011. The questionnaires were distributed to them and then 435 copies of them were analyzed by means firstly factor analysis. Based on the analysis, it was found that the factors such as image factors, interests, collective decision, and the availability of employment decisions were proved to have effects on the accounting majors in STIE Perbanas Surabaya. It was also found new variables namely service and facilities.
IDEALISME, RELATIVISME, DAN KREATIVITAS AKUNTAN Nurcahyo, Immanuel Oky; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.319

Abstract

Creativity and ethics have been the crucial factors that attract attention. These two factors are very important for the researchers to be researched recently. This study tries to find out the influence of idealism and relativism towards the accountants’ creativity. This took a controllable variable of job tenure and ages, and the variable of accountants, as the sample, were indicated by the gender and GPA. This main sample was mainly of the accountants in Surabaya and a controllable sample i e undergraduate accounting students at STIE Perbanas Surabaya. It employed the technique that is questionnaires distributed to the respondents. The analysis was conducted by using multiple regression analysis. Based on the data analysis; it was found that that idealism, of relativism, and job tenure affected the creativity. However, the age, gender, and GPA were found that they didn’t influence the creativity.
MOTIVASI, KEPUASAN ATAS KOMPENSASI, KOMITMEN ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT PERUMNAS JAWA TIMUR Oktaviana, Ineke Dyan; Maghviroh, Rovila El; Saleh, Laila
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.320

Abstract

Recently, almost some aspects of human lives have been affected by the fast growth due to the era of emerging globalization. In that case, human resources were considered instrumental in the success of a company, especially in providing the quality for the consumers. One way that companies can do is to manage human resources by improving employees’ work performance. The purpose of this study is to find out whether there is an influence of motivational variables, satisfaction of the compensation, organizational commitment, and work environment variables towards the job performance of employees in the accounting department at state-owned enterprise of Perumnas (National Housing). It used the sample with the employeesof state-owned enterprises at Perumnas using multiple linear regression analysis.From the analysis of variables, it was found the conclusion of motivation and satisfaction of compensation both have significant influence towards the achievement of the accounting department employees working on state-owned enterprises of Perumnas in East Java. Yet, the variables of organizational commitment and work environment have no significant influence on the work performance of employees at state-owned companies of Perumnas in East Java.
ANALISIS EARNING MANAGEMENT DAN RETURN PADA PERUSAHAAN MERGER DAN AKUISISI DI BEI TAHUN 2000-2010 Gama Pertiwi, Komang Nia; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.321

Abstract

It is demanded that any company should be able to compete so rigorously that they can survive in the global era. The way hot to do such an effort, among others, is by merging their firms or by acquisition. By doing so, the process will be much simple and the cost is also quite low. The purpose of this study was to analyze the practice of earnings management and return on corporate mergers and acquisitions that are listed on the Indonesia Stock Exchange period 2000-2010. There are two hypotheses, first hypothesis the researchers used independent sample t-test to see the difference of earnings management for the thirty firms as samples before the mergers and acquisitions and the companies whose incomes are increasingaccruals and those decreasing accruals. In the second hypothesis, the researchers used Wilcoxon signed ranks test to see the difference of stock returns for the 43 firm samples, one year before and after mergers and acquisitions. Based on the results of the first hypothesis, it was found there was a significant difference in accounting policies by the company in the practice of earnings management between income increasing accruals and income decreasing accruals of three years before mergers and acquisitions. While the results on the second hypothesis, it was found no significant difference of stock returns one year before and after mergers and acquisitions..

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