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Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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INDONESIA
TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 3, No 1 (2002)" : 6 Documents clear
The Role Of Economic Fundamentals In Explaining Indonesian Currency Crisis Khusaini, Muh.
TEMA Vol 3, No 1 (2002)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.158

Abstract

Tulisan ini mencoba melihat bagaimana peranan faktor fundamental ekonomi dalam menjelaskan terjadinya krisis nilai tukar di Indonesia pada akhir tahun 1990-an. Secara lebih spesifik, studi ini mempunyai tujuan: menganalisa rasio M2 terhadap reserves, rasio bank klaim pada sektor swasta terhadap Gross Domestic Product, rasio current ac¬count defisit terhadap Gross Domestic Product, laju pertumbuhan Gross Domestic Product, rasio reserves terhadap import, sistem nilai tukar dalam menjelaskan krisis nilai tukar di Indonesia. Dengan menggunakan data time series triwulan mulai tahun 1990 sampai tahun 2001 dan menggunakan model regresi berganda menunjukkan bahwa variable¬variabel dalam fundamental ekonomi terbukti mampu menjelaskan terjadinya krisis nilai tukar di Indonesia. Nilai koefisien determinasi ( R2) 0.959 menyiratkan bahwa 95.9% variasi krisis nilai tukar rupiah sepanjang periode pengamatan dapat diterangkan oleh variabel yang terpilih. Hubungan antara fundamental ekonomi dan krisis nilai tukar adalahjuga didukung oleh model tersebut, di mana peningkatan rasio bank klaim terhadap sektor swasta terhadap GDP dan rasio current account defisit terhadap GDP mendorong penurunan nilai tukar rupiah, sementara laju pertumbuhan GDP mempunyai pengaruh positif terhadap nilai tukar. Keywords: Currency crisis, exchange rate, economic fundamentals
Perkembangan Riset Akuntansi Dan Keuangan Bidang Pasar Modal: Evaluasi dan Kajian Ulang Sutrisno, Sutrisno
Jurnal TEMA Vol 3, No 1 (2002)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.159

Abstract

Market based accounting and finance research has grown rapidly as shown with the increasing number of research publication and in¬creasingly high interest of the researchers in the area. The growth is significantly affected by application of some other disciplines as econo¬metrics, statistics, behavioral science, computer technology, and changes in financial reporting environment. Endogenous factors con¬tributing to growth acceleration is the influence of the academics ac¬counting and finance community, through the research publication, conference and symposium, journal editorial policies, and promotion policies at colleges and universities. The study analyzes the growth of market based accounting and finance research by examining the research publication, identify¬ing, and discussing the possibility of direction in accounting and fi¬nance research. The main objective is to offer competing hypothesis and explanations for the observed findings. This naturally leads to unresolved issues and directions for future research noted through out the review. The results of the study are expected to provide a mapping of understanding, and interrelationship among the research area, and the current issues. Finally the study expected that students in accounting and finance find the study useful, especially for deter¬mining the research topic and preparing themselves for successful careers in research. Key words: accounting, finance, capital market, mapping, research growth, and publication.
Manfaat Dan Fungsi Komite Audit Dalam Mewujudkan Tata Pengelolaan Perusahaan Yang Baik (Good Corporate Governance): Persepsi Manajemen Perusahaan Go Public Indriani, Indriani; Nurkholis, Nurkholis
TEMA Vol 3, No 1 (2002)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.160

Abstract

Good corporate governance is a management way that aims at im¬proving performance and giving economic value added for the stake¬holders. Basic principles in implementing good corporate gover¬nance include: fairness, responsibility, accountability, and trans¬parency. Audit committee possess very important role in implement¬ing good corporate governance principles. The audit committee help commissioners in applying control into management activities. But, in the case of Indonesia recently, the role and function of audit committee might still be questionable. The purpose of this research is to understand the perception of public companies management towards benefits and function of audit committee. This research examined 5 variables including (1) the level of understanding, (2) qualification of audit committee staff, (3) Junction of audit commit¬tee, (4) benefits for the management and (5) benefits for the com¬pany. This research used Mann Withney U test to examine the difference between 2 groups and Kruskal Wallis test to examine the difference among many groups. The results showed that, in general, threre was no different perception among groups of man¬agement. Different peception towads the role and functions of audit committee was only found between financial related departments (accounting, finance, and internal auditor) and non-finance depart¬ments. Keywords: good corporate governance, audit committee, manage¬ment perception.
Asosiasi Antara Pengumuman Kabinet Baru Tanggai 23 Agustus 2000 Dengan Stock Price Dan Trading Volume Activity Di Pt Bursa Efek Jakarta Lestari, Sri; Subekti, Imam
TEMA Vol 3, No 1 (2002)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.161

Abstract

The objective of this study is to find out the correlations between new cabinet declaration on August 23, 2000 and stock exchange reaction, especially Jakarta Stock Exchange (reflected by stock price changes and trading activity). In the next terms, abnormal return proxies the stock price changes. And, trading volume activity (TVA) proxies the trading activity. Event study technique is used for this observation with abnormal return and trading volume activity as dependent variable. Samples will be used in this study is 45 stocks that include in LQ 45 index. Event period that will be analyzed is ten exchange days, and the estimate period is 100 exchange days. The result showed that abnormal return in ten days for the event period is not significant statistically. The test of different mean analy¬sis result about abnormal return before and after that event, showed that both of mean statistically are not significant by different. These were meant that stock price did not have any significant correlation to that event. So, if viewed from abnormal return, there were no reactions of Jakarta Stock Exchange to that event. For stock trans¬action variable that reflected by TVA, the result showed that there were significant differences between TVA mean before and after that event. These showed that stock transaction in Jakarta Stock Exchange had significant correlation with declaration of new cabi¬net on August 23, 2000. In other terms, market made any reactions to that event if viewed from TVA. Keywords: stock exchange; Jakarta Stock Exchange; event study; abnormal return; trading volume activity
Dinamika Nilai Tukar dan Inflasi Serta Dampaknya Terhadap Kestabilan Moneter Ahmad, Tauhid
TEMA Vol 3, No 1 (2002)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.162

Abstract

Artikel ini memaparkan pengaruh nilai tukar dan inflasi pada kestabilan moneter. Fluktuasi nilai tukar yang besar mengharuskan bank sentral untuk lebihfleksibel dalam menetapkan target inflasi. Kestabilan kondisi moneter ditujukan untuk dapat membantu membuat proyeksi usaha sehingga kepastian usahanya lebih terjamin. Studi ini menggunakan permodelan yang dikembangkan olehJoseph et. al. (1999) dan analisis ekonometrika untuk mencari pengaruh timbal balik antara nilai tukar dan inflasi serta menentukan faktor-faktor mana yang paling dominan mempengaruhi keduanya. Hasil studi ini menujukkan bahwa peubah nilai tukar, jumlah uang beredar, inflasi di luar negeri, dan harga beras berpengaruh positif dengan inflasi di dalam negeri. Selain itu pemilihan rezim nilai tukar free floating akan sangat berdampak pada semakin terbukanya gejolak nilai tukar terhadap kekuatan pasar yang lebih besar sehingga Bank Indonesia perlu menyiapkan instrumen pengendalian moneter yang lebih kuat dan sebelumnya, misalnya operasi pasar terbuka pada valuta asing. Kata Kunci: nilai tukar, inflasi, kestabilan moneter.
Analisis Determinan Produktivitas Dan Upah Pada Sektor Manufaktur Indonesia Syafitri, Wildan
TEMA Vol 3, No 1 (2002)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.163

Abstract

Studi ini ditujukan untuk menemukan faktor-faktor yang mempengaruhi nilai tambah, produktivitas, dan tingkat upah pada sektor manufaktur dan melakukan analisa peranan masing-masing faktor tersebut terhadap nilai tambah, produktivitas, dan tingkat upah pada sektor industri dari tahun 1980 sampai tahun 2000. Nilai tambah merupakan gambaran kinerja suatu sektor industri secara umum dan produktivitas tenaga kerja merupakan gambaran dari nilai modal (investasi) tenaga kerjapada suatu negara. Sedangkan tingkat upah adalah representasi dari reward yang diterima pekerja. Dengan menggunakan metode Two Stage Least Square hasil studi ini menunjukkan bahwa faktor-faktor yang mempengaruhi nilai tambah adalah investasi, produktivitas, dan tingkat pendidikan. Pada tingkat pendidikan tersebut yang berpengaruh secara nyata adalah SD, SLTP, dan SMU. Selain itu produktivitas dipengaruhi oleh tingkat upah dan tingkat pendidikan SMU. Sedangkan tingkat upah secara nyata dipengaruhi oleh produktivitas tenaga kerja dan tingkat pendidikan SMU dan Perguruan tinggi. Pada tingkat pendidikan SMK justru mempunyai pengaruh négatif pada nilai tambah, produktivitas maupun tingkat upah. Kata Kunci: nilai tambah, produktifitas, tenaga kerja, pendidikan.

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