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Yuni Rimawati
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Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 288 Documents
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AKUNTANSI LINGKUNGAN DAN AKUNTANSI MANAJEMEN LINGKUNGAN : SUATU KOMPONEN DASAR STRATEGI BISNIS Yudhanta Sambharakreshna
InFestasi Vol 5, No 1 (2009): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v5i1.1160

Abstract

Environmental Accounting (EA) and EnvironmentalManagement Accounting (EMA) is a new tool for managers to identify,measure, evaluate and report environmental costs (including internal andexternal costs). The environmental costs have impacts to sustainabilityof company in business process. In this modern, management not onlyachieves financial performance (profitability objective) but also it resultsenvironmental performance to support going concern of company.Implication of environmental accounting and environmental managementaccounting in business strategy are providing environmental informationto help managers for determining environmental indicators as evaluationof performance (environmental performance), and techniques such asActivity-Based Costing system (ABC), Total Cost Assessment (TCA), FullCost Environmental Assessment (FCEA) and Life-Cycle Assessment (LCA)that are useful for managers to identify, evaluate, measure and reportcosts related environment to product in business process.This paper explains indicators of environment to be used in measuringperformance, techniques used in measuring environmental cost such asTCA, FCA/FCEA and LCA. Also, it will describes linking EnvironmentalAccounting (EA) and Environmental Management Accounting (EMA) tobusiness strategy.
PENYELARASAN STRATEGI BISNIS DAN STRATEGI SISTEM/TEKNOLOGI INFORMASI UNTUK PENINGKATAN KINERJA ORGANISASI Ardi Hamzah
InFestasi Vol 3, No 2 (2007): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v3i2.1183

Abstract

Alignment strategic become one of this topic in informationsystem also represent the issue which still newly and interesting,especially its applying in Indonesia. System/ information technologyproven have keep role important in organizational development andexistency. For that, needed aligment strategic model between strategyof business and strategy of system/information technology inimproving organizational performance. Strategic aligment for companyto reach its target with the support of information system in process ofbusiness to give the real correct management information. To thisconduct, information technology at organization have to in aligmentwith organizational goal. Emporwement and utilization of ability ofsystem/information technology inwroughtly, sinergy andcomprehensive with organizational business strategy to reach for thecompetitif advantage assessed have given the significant contributionto organizational strategic aligment. More high level strategic aligmentbetween strategy of business and strategy of system/informationtechnology, organizational will instruct the information system of matterof crucial to reach for the successful business performance.
DETERMINAN KEPATUHAN PADA KETENTUAN PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Kabupaten/Kota Di Provinsi Nusa Tenggara Barat) Mira Feriyanti; H. Hermanto; Ni Ketut Suransi
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1130

Abstract

This research aimed to analyze the determinants of compliance toward the provisions of mandatory disclosure of financial statements of local governments (LKPD) throughout districts / cities in West Nusa Tenggara Province which consists of eight regencies and two Cities. This research is quantitative in nature. The data used is secondary data sourced from Audit Reports on LKPD by the Supreme Audit Agency (BPK), overview of the results of BPK and data of the Central Bureau of Statistics for the period of 2011 to 2013. Data were collected by using documentation technique and literature. The analytical method used is panel data regression using the software eviews 8. The results of the research indicate that the wealth of the region, the level of dependence, the age of administrative local government, the number of legislators, total SKPD and deviation rate based BPK audit results have significant influence on the level of disclosure of financial statements of local governments, while the population and the number of audit findings do not have a significant  influence on the level of disclosure LKPD .
ACCOUNTING EDUCATION BASED ETHICS: CHALLENGES AND OPPORTUNITIES Fadjar OP Siahaan
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1260

Abstract

Professional accountants are the person who play very important role in every industrial organization. Investors and other decision makers rely heavily on professional accountants related to the use of financial accounting and reporting, effective financial management and competent advice on a variety of business and taxation matters. Since the accuracy of decisions depends on the reliability of accounting information, the ethical dimension of the profession has gained considerable attention. The recent of accounting scandals such as Enron and World Com, have defame the reputation of accounting professions. This incident brought attention to the importance of accounting ethics education.
PENGEMBANGAN MODEL GOOD CORPORATE CULTURE BERBASIS SPIRITUAL BRAND (NILAI SPIRITUAL) DI PT. BANK SYARIAH MANDIRI JAWA TIMUR Djasuli, Mohamad
InFestasi Vol 4, No 2 (2008): DESEMBER
Publisher : InFestasi

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

Abstract

This research is aim to try monitoring the weakness ofCorporate Culture Bank Syariah Mandiri (BSM) as mention before,by replying and recommendation high values of Spiritual Brandwhich has strong dominated to all the BSM employees also to followthe future development of ideal Spiritual Brand by pre-reductionfrom the employee arrangement values and market demand.The research is using type of device research with descriptiveresearch and qualitative research. The research location was atBSM Branch Office Surabaya, Gresik, Sidoarjo, Mojokerto, Malang,and Pasuruan, by using one key information of bank with 50Informants. Technique data was using questionnaire, observationand interview.In course of assessment showed there are values corporate of SIFATdominant and the mean have been owned by the strength expandin community of BSM. That dominant values represent excellenceof competitive for BSM in present culture values and condition offuture cultural values.Those Dominant values is Siddiq : Intention, Sincerity,independence, patient, Istiqomah, Vision, Openness, Continuity,Risk, Optimism, Fhatanah, Science, Professionalism, Achievement,Amanah, Responsibility, Analysis, harmonious, Objective,Carefulness, Tabliq, Tolerance, Cooption, Team work.
HUBUNGAN PAD, BELANJA MODAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH DI NUSA TENGGARA BARAT Eka Sintala Dewi Anjani; A. Akram; Lilik Handajani
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1121

Abstract

Abstract This research aims to assess the relations between Local Own-source Revenue, capital expenditure and financial performance of the Local Government of West Nusa Tenggara Province, using Partial least square analysis. The assessment were undertaken to the local government of West Nusa Tenggara and 10 districts and cities within Nusa Tenggara region using secondary data including annual financial report of West Nusa Tenggara Government from 2009 to 2013.  The results showed that a effect Local Own-source Revenue on Regional Financial Performance as measured by the ratio of Independence. The study also generate Local Own-source Revenue effect on capital expenditure, and  a effect on capital expenditures on financial performance area. Further, the results show that capital expenditure would mediate relation between local own revenue and regional financial performance. The implication of this research is that it can be used as a reference to making decision relating to regional revenue management specifically for management of  local own-source revenue used for capital expenditure that is directly relating to public services.
PENGARUH E-PROCUREMENTTERHADAP TERWUJUDNYA GOOD GOVERNANCE Rieska Maharani; Ardi Hamzah
InFestasi Vol 4, No 1 (2008): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v4i1.1165

Abstract

The purpose of this research are to examine effect variablesabout e-procurement of good governance. The respondents of theresearch at Pemkot Surabaya. Purposive sampling technique is chosenwith criteria respondents at staff Pemkot Surabaya. Data has gatheredby questionnaires and documentation. Sample total is 66 respondent.The result of research with partial regression indicate that cognitivestyle significantly effect on result of effectiveness, efficiency,competitive, transparency, rule of law, and accountability. The resultof research with simultaneous regression indicate that perceptionabout effectiveness, efficiency, competitive, transparency, rule of law,and accountability . The value R2is 66,6% indicate that perceptionabout effectiveness, efficiency, competitive, transparency, rule of law,and accountability 66,6% on result of good governance, while 33,4%by other factors.
MODERASI DEFERRED TAX EXPENSE ATAS RELEVANSI NILAI LABA DAN BUKU EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Ni Putu Eka Widiastuti; Carmel Meiden
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1251

Abstract

Accounting research has taken a keen interest in the relation between companies’ share price and the two summary accounting measures, namely earning and equity book value. In this study, we use deferred tax expense as moderating variable to explore the correlation between stock price, earning and equity book value.The purpose of this study is to determine the level of influence earning information and equity book value to share price and to know whether the deferred tax expense (DTE) which is a moderating variable to strengthen or weaken the relationship between earning information and equity book value to the price of shares in companies listed in Indonesia Stock Exchange. The population in this study is manufacturing companies listed in Indonesia Stock Exchange 134 companies in 2008-2010. The results of this study indicate that the variable earning information has positive correlation on stock prices. Meanwhile, there is negative correlation between equity book value and stock prices. Further research also showed that DTE as a moderating variable weaken the relationships between earning information and equity book value and the stock price.
GAINING COMPETITIVE ADVANTAGE THROUGH MULTI-SOURCE FEEDBACK PERFORMANCE APPRAISAL S. Suhana
InFestasi Vol 2, No 1 (2006): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i1.1188

Abstract

The article discusses about gaining competitive advantageof a company through multi-source feedback performance appraisal.In a turbulence and high competitive environment, a company will facemany obstacles to run its business. In order to be able to sustain itsgrowth, it must have competitive advantages. Through human resourcemanagement, a company can have unique, scarce and difficult to imitatecompetencies. Performance appraisal is one of aspects of humanresource management practices. Traditional top-down approach inperforming appraisal is not sufficient anymore to accommodate thechanges of organizational need (structure, culture, etc). Multi-sourcefeedback if implemented well will be a good alternative to fulfill theneed of organization performance appraisal. The success of multi-source feedback implementation will give a company competitiveadvantage.
ANALISIS HUBUNGAN ARUS KAS DENGAN HARGA SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM KELOMPOK LQ 45 DI BURSA EFEK INDONESIA PERIODE 2007 - 2008 Y. Yuliusman
InFestasi Vol 5, No 2 (2009): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v5i2.1156

Abstract

This research has purpose: (1) To know operation cash flowcorelation, investment cash flow, and funding cash flow in parsial to stockprice at LQ 45 which listed in BEI periode 2007-2008. (2) To knowoperation cash flow corelation, investment cash flow, and funding cashflow in simultan to stock price at LQ 45 company which listed in BEIperiode 2007-2008. (2) To know which of which more corelational operationcash flow, investment cash flow and funding cash flow to stock price atLQ 45 company which listed in BEI periode 2007-2008.The hypotheses was operation cash flow, investment cash flow, andfunding cash flow has corelational in simultan and parsial to stock priceat LQ 45 company. Based on result of multiple corelational in simultanoperation cash flow, investment cash flow and funding cash flow hassignificant corelational to stock price. Level of free variables corelationalto stock price in simultan is 27,5%. Parsially, investment cash flow andfunding cash flow that is not had an corelation on in significant stockprice and operating cash flow has corelational that is very significant tostock price

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