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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 570 Documents
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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..
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIC DI BEI Setyaningrum, Rina Moestika; Sari, Aprillia Yunita
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.322

Abstract

The increasing business development has created the higher economic growth so that it can also affect the degree of competition in the business world. For that reason, there have been some efforts conducted by the business policy makers such as business people and investors to develop their business optimally. They also intend to make their business more effective and efficient not to mention by the manufacturing companies that have been going public. This paper attempts to prove empirically the effect of information asymmetry and the size of companies towards profit management. The financial statements by the food and beverages in manufacturing companies listed at Indonesia Stock Exchange (ISE) are used as the population. They are in the period between 2005 and 2008 with eleven companies. Purposive sampling is used for gathering the data and linear regression is also used for data analysis. It is concluded that the information asymmetry contributes to the profit management approximated by discretionary accruals. In addition, the size of the companies contributes to the lowering profit management approximated by discretionary accruals as well
RANCANGAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ STUDI KASUS PADA PERUSAHAAN ROKOK KETAPANG JAYA TANGGULANGIN SIDOARJO Imelda, Patricia; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.323

Abstract

In the procurement of raw material inventory, the company can not be separated from the design, control, and processing of raw materials that cover many functions: purchasing function, irregularities or warehousing, production and accounting administration. EOQ method can be applied in the company of Ketapang Jaya to manage the inventory of raw materials. Besides that, it also enables them control their inventory in the optimum volume and efficiency. Therefore, this paper tries to find out the way of how companies implement the draft inventory of raw materials when using the EOQ method to improve cost efficiency. It is also expected to be able to measure and find out the inventory of raw materials by using the EOQ method as a means to improve the cost efficiency of raw materials at Tobacco Company of Ketapang Jaya. The methodology used in this research is interviews, observation, and documents (secondary data). Beside, it also conducts a descriptive analysis both qualitatively and quantitatively by comparing the EOQ method and traditional methods. It can be conducted that using the EOQ method, it can increase the productivity optimally and efficiently for the use of raw materials.
TELAAH PEMANFAATAN SOFTWARE AKUNTANSI OLEH USAHA KECIL DAN MENENGAH Kurniawan, Rizky; Diptyana, Pepie
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.324

Abstract

It has been noted that high transaction frequency has occurred in Small and Medium Enterprises (SMEs). It is also not easy for them to record the transactions. Previous studies show that utilization of accounting software in SMEs is required for increasing both timely and accurately in financial statement. This study aims to determine the factors that affect SEMs’ accounting software selection. The data were collected from 45 SMEs in Surabaya and Sidoarjo and then they were tested using logistic regression. It is expected to explore whether price, performance, stability, flexibility,  implementing, customization and vendor support in utilization through three groups of time range of decision: nowadays, next five years and next ten years. Despite, this research has failed to support the hypotheses. It was found that modified Microsoft excel is an accounting application which is, in fact, mostly used by SMEs. Accounting software utilization is used for supporting operation  function, but not for strategic function. It is assumed, however, that this study has limited respondents. Therefore, further research should get more respondents and propose more robust predictor of decision for f using accounting software.
The effect of leadership, motivation, and work discipline on the employees’ performance of finance section in the regional working unit in Tulungagung regency Rachim Febiningtyas, Rista Eka; Ekaningtias, Diah
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.325

Abstract

The role of local government has been increasing significantly since the enactment of regional autonomy by the central government. In this case, the majority of central government authorities are delegated to each local government. Consequently, the success of development and economy of the region depends largely on the local government concerned. The performance of local governance will run well, if there is adequate government apparatus that support the local government activities. The  good performance of the government apparatus will have an impact on the achievement of goals and responsibilities of the local government, the central government and the public. Therefore, the purpose of this study is to find out whether variables of leadership, motivation and work discipline can affect the performance of employees of finance section in the regional working units of Tulungagung Regency. The samples in this study are the employees of finance section in the Regional Working Units of  Tulungagung Regency. Based on the multiple linear regression analysis test, it can be concluded that the variables of leadership and work discipline have significant effect on the performance of employees, while the variable of motivation does not have significant effect on the performance of employees of finance section in the Regional Working Units of Tulungagung Regency.
The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya ., Auliarahma; Dewi Kartika, Titis Puspitaningrum
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.326

Abstract

This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires. The sampling technique in this study uses non probability sampling in the form of convenience sampling. The results show that the variable of rule of law affects the success of the implementation of performance-based budgeting; the variable of accountability, transparency and participation affects the success of the implementation of performance-based budgeting; the variable of technical and managerial competence of employees affects the success of the implementation of performance-based budgeting; the variable of organizational capacity affects the success of the implementation of performance-based budgeting, while the variable of information technology does not affect the success of the implementation of performance- based budgeting.
Cost of quality control to improve production cost efficiency and sales productivity (Case study on companies in Sidoarjo) Daeng GS, Achmad; ., Mahjudin; Tupiana, Eka
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.327

Abstract

Companies require producing quality products at competitive prices. As a result, they should have an edge or more value than their competitors. This study aims to determine the optimal cost of quality control to be able to improve cost efficiency and productivity in the company. This study is using a qualitative approach. This case study is using interviews with managers and employees of the accounting firms to get information and documents. It shows that the companies have not yet reported the costof quality; neither did they set standards for the cost of quality. Beside they did not analyze the reports relating to the cost of quality. The companies expected to report the cost of quality in particular, apart from reports of production costs. In charge of quality control, the company expected to set the standard for the cost of quality that should be removed. Control over the cost of quality also should be accompanied by an increase in sales. Analysis on the cost of quality cost should be done so at the expense of quality control can improve cost efficiency and productivity of the Company.

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