cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surakarta,
Jawa tengah
INDONESIA
Jurnal Studi Akuntansi Indonesia
Published by Universitas Sebelas Maret
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 4 Documents
 1 
PERSEPSI USERS ATAS AKUNTABILITAS LAPORAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KOTA SURAKARTA) Wulandari, Suci
Jurnal Studi Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Studi Akuntansi Indonesia
Publisher : Jurnal Studi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to investigate perception between group users of public accountability and finance accountability for responsibility report of Surakarta governmental finance district. There are two group users in this research, namely: internal users (functionary of work unit at local government /SKPD) and external users (member of region parliament/DPRD, society of self-supporting institution/LSM and Academician). The hypothesis examination of this research uses independent sample t-test and ANOVA. The result of statistical shows that there is different perception between group users of public accountability and finance accountability for responsibility report of Surakarta governmental finance district, which brings the matter because there is different understanding and assessment to measure public accountability and finance accountability of among users. Beside that also known the different statistical value of t-test public accountability is smaller than difference of finance accountability, this matter is consistent with the research of Mack and Ryan (2006) expressing that target of financial reporting of local government more for the purpose of public accountability, afterwards newly for the purpose of finance accountability
PEMBENTUKAN PORTOFOLIO SAHAM-SAHAM PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Wardani, Marita Kusuma
Jurnal Studi Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Studi Akuntansi Indonesia
Publisher : Jurnal Studi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The most important goal of this research is to know the optimal portfolio and the optimal composition of capital in the companys shares are listed on Jakarta Islamic Indexs. This research were single indexs model. Single Indexs Model is a model of portfolio analysis uses by account of ERB value and Ci value to get the optimal shares on portfolio. Value of Ci is limiting the value of what was said ERB high. The population of this research is all shares which include on Jakarta Islamic Index, and using purposive sampling methode to get the sample. The sample in this research is shares included in the index JII, with a limited on shares which did not the stock split, reverse stock and new listing period between October to December 2008 and the period from January to March 2009. The results of this research, in the first period October - December 2008 and the two-month period from January to March 2009, the optimal portfolio is not formed, because the value of all shares ERBi smaller than the value of Ci, so that does not produce an optimal composition of capital or the proportion of funds invested in the second period.
ANTECEDENTS OF BUDGETARY PARTICIPATION: ENHANCING EMPLOYEES’ JOB PERFORMANCE Nikmah, Fatmawati
Jurnal Studi Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Studi Akuntansi Indonesia
Publisher : Jurnal Studi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigated the antecedent budgetary participation (need for achievement and work attitude), then assess the impact on employees’ job performance. The data were obtained using questionnaires that distributed to respondents. Seventy two respondents were chosen as samples and path analysis was used as techniques to analyze the data. The result of this research showed that need for achievement has significant positive association with budgetary participation. However, the result found that there is no significant association between work attitude and budgetary participation. Furthermore, the researcher found that budgetary participation had a significant positive association with job performance (e.i managerial performance). The researcher concludes that when employees have a higher need for achievement, they will tend to higher participation in budgetary process, and this condition will enhance employees’ job performance. Here, budgetary participation acted as mediating variable between need for achievement and job performance.
PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, DAN PERCEIVED ENJOYMENT TERHADAP PENERIMAAN TEKNOLOGI INFORMASI (Studi Empiris di Kabupaten Sragen) santosa, budi
Jurnal Studi Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Studi Akuntansi Indonesia
Publisher : Jurnal Studi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the factors that influence the acceptance of IT by employee based on Technology Acceptance Model of (TAM). The model of this research adopts by Tangke (2004) using the perceived usefulness (PU), perceived ease of use (PEOU) and perceived enjoyment (PE) as an independent variable and Attitude (ATT) and the Acceptance of IT as a dependent variable. Data are collected using survey method and deliver directly to respondents. From the 112 distributed questionnaires, all qualified for further analysis. The data analyze by SEM. The results show that the factor directly affect to the acceptance of IT is perceived usefulness (PU) that defined as user perception concerning usefulness of IT and indirectly influenced by perceived ease of use (PEOU) factor and perceived enjoyment (PE) that defined as user perception concerning amenity and comfort in using technologi Information system. In addition, the perceived ease of use (PEOU) variable proved to have a significant influence toward the perceived usefulness (PU) variable.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol 1, No 1 (2012): Jurnal Studi Akuntansi Indonesia