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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 10 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2012): TIAR - July 2012" : 10 Documents clear
PERAN DANA PINJAMAN DARI LEMBAGA PERBANKAN BAGI KELANGSUNGAN USAHA PEDAGANG PASAR TRADISIONAL BALONGPANGGANG-GRESIK Listianah, Listianah; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.89

Abstract

Activities in the rural economy is still dominated by small businesses with the main actorsare the farmers, agricultural laborers, merchants, and home industries. They are generallystill faced with the classic problem of the limited capital available, including market tradersBalongpanggang. Balongpanggang market has become the economic center of Balongpanggangcommunity, so this condition attracted the banking institutions to provide loan funds tothe merchant market. The purpose of this study is to determine the role of loan funds in bankinginstitutions for merchant business continuity. In this research, interviews and observationsare conducted to obtain the required data. The results of this study indicate that thebanking institution has an important role for market traders Balongpanggang, especiallyloans given by banks.
INVESTIGASI EMPAT FAKTOR KONTINGENSI SEBAGAI VARIABEL MODERATING TERHADAP PARTISIPASI PEMAKAI DAN KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI Kusumastuti, Meirina Cherta; Iwandi, Soni Agus
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.90

Abstract

User participation in information system development is an important factor affecting thesuccess of a system. User satisfaction is one of the successful developments of informationsystems. This study aims to provide empirical evidence about the effect of user participationon user satisfaction in the development of information systems and prove that the complexityof the task, system complexity, user influence and user-developer communicationmoderate the influence of user participation on user satisfaction in information systemsdevelopment. Sampling technique used judgment sampling. The samples were staffs whowere involved in the development of information systems at the national bank in the regionof Surabaya and consisting of 75 respondents. The method that used in this study was asimple linear regression to test the effect of participation in the use of user satisfaction ininformation systems development, while the absolute value of the difference test to examinethe effect of moderating variables. The results showed that the participation of users significantlyaffect user satisfaction in information systems development, the influence of usersand complexity of the task moderate the influence of user participation on user satisfactionin information system development, system complexity and user-developer communicationmoderate the influence of user participation on user satisfaction in development of informationsystems.
FAKTOR–FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN MELALUI INTERNET (INTERNET FINANCIAL REPORTING) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Prasetya, Mellisa; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.91

Abstract

The internet development is increasing to disseminate financial information that’s usuallycalled Internet Financial Reporting (IFR). The purpose of this study was to examine of factorsthat affect financial reporting of the manufacturing industry on the Indonesian StockExchange. IFR helps enterprises to disseminate financial information faster and to reducecost such as printing and mailing annual reports. This study used test of normality and multiplelinier regression analysis for developing the hypothesis framework. The surveys findingsshow that factor of firm size influence the internet financial reporting. Many enterprises presentonly product and service advertising. However, other factors such as profitability, liquidity,leverage, and listing age do not explain the company choice to use IFR.
HUBUNGAN KEADILAN ORGANISASIONAL DAN KECURANGAN PEGAWAI DENGAN MODERATING KUALITAS PENGENDALIAN INTERNAL Puspitadewi, Paramita
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.93

Abstract

This study aims to test the moderating effect of internal quality control procedures on therelationship between perceptions of organizational justice and employee fraud. This researchalso aims to test the effects of five organizational factors, namely: environmental ethics, internalaudit activity, the risk management training, communication and information, andmonitoring on the quality of internal control procedures (ICP). This study was conductedusing the survey method of internal auditor of Universitas Surabaya, Universitas KristenPetra, Universitas Airlangga, STIE Perbanas Surabaya, and Universitas Widya Mandala.There were two developed models in this study. The first model test was using linier regressionanalysis and the second model was using residual test. The results showed that the firstmodel reveals that the environmental ethics affect the quality of internal control proceduresbut has a negative coefficient, internal audit activity and monitoring affect the quality of internalcontrol procedures but has a positive coefficient. And risk management training andcommunication and information not affect the quality of internal control procedures. In thesecond model suggests that reveals that the quality of ICP has a moderating effect on the relationshipbetween perceptions of organizational justice and employee fraud.
ANALISIS ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY SERTA PELAPORAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI G3) DI PT. PEMBANGKITAN JAWA BALI Maygarindra, Putranti Budi; El Maghviroh, Rovila
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.94

Abstract

This study tries to analyze for allocation of Corporate Social Responsibility’s funds and reportingof sustainability report according to Global Reporting Initiative (GRI G3) at PT.Pembangkitan Jawa Bali (PJB). This study used interview and observation to obtain the requireddata for analysis. From the results of the analysis CSR budget of PT. PembangkitanJawa Bali (PJB) can be concluded that there are areas of education, social & economiccommunity, health, environment & security and public order. In each of these fields, a divisionof CSR budget each 25% of the total budget. From the results of the analysis of researchon CSR activities carried out, can be seen that the education budget which absorbed 20.29%,social & community economic absorbed 28.5%, 23.24% absorbed health, environment &security and public order 28.08 %. While the results of analysis of sustainability report accordingto Global Reporting Initiative (GRI G3), the company did not disclose some of theitems on each standard in detail in the sustainability report, but the whole aspect was reportedin outline and PT. Pembangkitan Jawa Bali (PJB) is not according to Global ReportingInitiative (GRI G3) in reporting sustainability report.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA Indriyani, Rosmawati Endang; Supriyati, Supriyati
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.95

Abstract

The purpose of the research is determining the factors that influence audit report lag inmanufacturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firmsize, profitability, corporate income and debt to equity ratio. The data used were obtainedfrom Indonesia and Malaysia Stock Exchange. This study used purposive sampling methods.Analysis methods used descriptive analysis, the assumptions of classical test (such as normality,multicolinearity, autocorrelation and heterocedasticity) and multiple linear regressions.The results of multiple linear regression show that audit report lag in Indonesia andMalaysia simultaneously influenced by firm size, profitability, corporate income and debt toequity ratio, audit report lag in Indonesia partially influenced by firm size and debt to equityratio, and in Malaysia audit report lag partially influenced by firm size.
ANALISIS NILAI PERUSAHAAN, KINERJA PERUSAHAAN DAN KESEMPATAN BERTUMBUH PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Fidhayatin, Septy Kurnia; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.96

Abstract

In the era of globalization of capital markets have a very important role in the economic activitiesof a state. The company is one of the forming of GDP within a state. Investors are oneof important components in the financing activities of a public company, and the return isvery important for investors because investors expect a high return on their infestations. Sothe value of the company, company performance and growth opportunities the company canbe used as benchmarks to know the stock return. The purpose of this study was to determinethe effect of corporate value, corporate performance and the opportunity to grow the companyto stock returns. The samples used in this study were 175 manufacturing companieslisted on the Indonesia Stock Exchange (BEI) in the period 2006-2010. Statistical tests usedwere multiple linier regression tests. Statistic test results indicate that the value of the companyand corporate performance affect stock returns. It can be seen from the F test and t testwhich showed positive results, which means the value of the company and corporate performancesignificantly to stock returns. The opportunity to grow the F test and t test showednegative results, which means that the company did not grow significantly on stock returns.This is because the opportunity to grow a company not only from the increase or decrease infixed assets but because of other factors.
PENGARUH KOMPENSASI, MOTIVASI DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA) Murty, Windy Aprilia; Hudiwinarsih, Gunasti
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.97

Abstract

The era of globalization encourages companies to self-improvement in order to compete andretain its life. The presence of a strategic plan is required to implement them. Therefore, therole of accounting in a company is indispensable in terms of decision making. Employees ofthe accounting department tend to have high job stress as part of their time is spent in theworkplace and in the same occupation. In general, the performance of employees believed tobe influenced by compensation, motivation and commitment from employees themselves, suchperformance will ultimately have an impact on organizational performance. To determinewhether the compensation, motivation, and organizational commitment have a significanteffect on the performance of the accounting employee on manufacturing companies producingfootwear in Surabaya, the research was conducted. The method that’s used in this studyis the multiple linear regressions. Data that’s used in this study is the result of primary dataquestionnaire with 32 respondents. The result shows that that motivation significantly influenceemployee performance, compensation and organizational commitment whereas no significanteffect on employee performance.
DAMPAK BEBERAPA FAKTOR TERHADAP KEAHLIAN AUDIT (AN EMPIRIC STUDY AT REGISTERED PUBLIC ACCOUNTING OFFICER IN SURABAYA) Hastuti, Sri
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.98

Abstract

Public accounting profession developed a long with the difference of importance of internalinformation user and external information user. The company’s management needs service ofthe third people that is Independent Auditor in other that responsibility to the external partycan be trusted, where as the company external party needs service at the third party to getbelieve that the income statement which served by company management can be trust as thebasic of decisions interpretation which is taken by them. Belong to the position, so the auditoris demanded to be able to maintain the belief from client and the others audited IncomeStatement’s users. This belief must be always improve and supported by the audit’s competence.Audit’s competence which is had by the auditor is related with the knowledge he had,the knowledge can be got from the formal education and enhanced thought exercising andexperiences in audit practice. Based on the background, the goal of this research is to determinethat education, experience, and practicing of public accounting influenced toward theaudit’s competence. The determining of sample in this research is using simple random samplingtechnical. The number of sample which is used in this research is 40 public accountingwho work at Registered Public Accounting Officer in Surabaya. The source of data which isgot from the questioner spread and then analyzed using double linier regression and examinedusing F test and t test. Based on the double linier regression analysis, it can be concludedthat education, experience and practicing of public accounting are influenced towardthe audit’s competence stimulatingly. Where as partially only the education of public accountingwhich is influence toward to audit’s competence.
PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA BANK MEGA SYARIAH DI SURABAYA Wahyuningsih, Ika; IMM, Nur Suci
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.99

Abstract

This research aims to provide information about the management of savings hajj on syariahbanking and provides a description of the accounting treatment’s practice. Unit to be analyzedin this research is accounting treatment which includes the recognition, measurement,the presentation of, and disclosure over savings products with the principle mudharabah ofthe hajj saving on Mega’s syariah banking. Data collection method is direct observation,documentation, and interview. Criteria used in this research have met recognition of mudharabah,measurement of mudharabah, and presentation of mudharabah. Based on theanalysis, it is found that recognition was recognized in accordance of the nominal value orthe amount of money paid up capital of the company shall. The measurement was countedbased on the amount of money paid up capital of the company shall and calculation the ratioin accordance with the provisions of PT. Bank Mega Syariah. Savings of the hajj was servedin balance sheet and profit and loss statement. Savings of the hajj was expressed into savingsmudharabah.

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