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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia" : 5 Documents clear
INTERNAL CONTROL AS A MODERATING VARIABLE ON THE EFFECT OF DECENTRALIZATION ON MANAGERIAL PERFORMANCE Nanik Hidayati; Wiwiek Dianawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.699 KB) | DOI: 10.20473/baki.v2i2.5344

Abstract

In the context of implementing the Anggaran Pendapatan dan Belanja Negara (APBN), the Minister of Finance Regulation (PMK) No. 190/PMK.05/2012 concerning payment procedures in the context of implementing the APBN, which gives real authority and flexibility and is responsible for each work unit to manage state finances. To improve performance, one of the efforts made is to strengthen the internal control system. This study aims to determine whether the level of decentralization affects the managerial performance of BPS in East Java and to determine whether internal control strengthens the effect of the level of decentralization on the managerial performance of BPS in East Java. The research was conducted on the level of decentralization, internal control and managerial performance of Commitment Making Officers at the Central Statistics Agency in East Java. The results of the study stated that decentralization had no effect on managerial performance even though the direction was in line with what was predicted. In addition, internal control also does not strengthen the influence of decentralization on managerial performance even though the direction is in line with what was predicted. 
INVESTIGATING MOTIVATION FOR PARTICIPATION IN SOCIAL COMMERCE: S-O-R FRAMEWORK ANALYSIS Anissa Hakim Purwantini
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.125 KB) | DOI: 10.20473/baki.v2i2.3736

Abstract

The success of social commerce depends on consumer participation. This study examines the motivation of consumer participation intentions in social commerce based on the S-O-R (Stimulus-Organism-Response) framework. Survey method with online questionnaire was used in collecting consumer data by purposive sampling. The results showed that technological features have a positive effect on social support and flow. Technological features have no proven effect on technology readiness. Social support has a strong effect on consumer participation. Meanwhile, flow has no effect on participation intentions. This study finds that perceived sociability has the greatest influence on social support, which in turn creates technology readiness and encourages consumer participation in social commerce.
THE EFFECT OF COMPETENCE AND INTERNAL CONTROL SYSTEM ON VILLAGE GOVERNMENT ACCOUNTABILITY IN MANAGING ALOKASI DANA DESA (ADD) Arif Widyatama; Lola Novita; Diarespati Diarespati
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.53 KB) | DOI: 10.20473/baki.v2i2.4762

Abstract

 The purpose of this study is to determine and analyze the effect of Competence and Internal Control System on Village Government Accountability in managing Village Fund Allocation, the extent to which the Application of Competency Factors and Internal Control Systems using the Accountability Framework and to determine the obstacles faced by government officials in increasing Accountability Village Fund Allocation Management (ADD). This study uses explanatory research, the research site is in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level of = 0.05 with the help of the SPSS version 16.00 program. Test the validity with the corrected item-total correlation technique with the minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with coefficient limit > 0.6. The results of the analysis of hypothesis testing indicate that the Apparatus Competence variable has no significant effect on Accountability in ADD Management, while the Internal Control System variable has a positive influence on Accountability in ADD Management. 
THE EFFECT OF KNOWLEDGE MANAGEMENT ON THE PERFORMANCE OF INNOVATION DIMEDIATED ORGANIZATIONS IN GOVERNMENT RESEARCH ORGANIZATIONS Navik Puryantini; Rofikotul Arfati; Bambang Tjahjadi
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.197 KB) | DOI: 10.20473/baki.v2i2.5325

Abstract

Inovasi merupakan kekuatan penting dalam peningkatan kinerja organisasi serta dapat meningkatkan pertumbuhan ekonomi dan pembangunan (Agbim, 2013). This study aims to determine the effect of innovation as a mediating variable on the relationship of knowledge management to organizational performance.This study uses a population of employees of government research organizations. Samples were taken by clustering. The data analysis method used in this research is Partial Least Squares. The results showed that there was a direct positive effect on knowledge management innovation and organizational performance. The innovation variable did not succeed in playing a role in the relationship of knowledge management to organizational performance.
INTEGRATION OF CONFIRMATION EXPECTATIONS, JUSTICE, TRUST, AND RESPONSIBILITY MODELS, PERCEPTIONS, IN EXPLAINING COMPLAINTS BEHAVIOR ON ONLINE SHOPPING SITES Frank Aligarh
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.73 KB) | DOI: 10.20473/baki.v2i2.4761

Abstract

This study aims to examine the factors of fairness, expectation of confirmation, trust, perceived responsiveness in influencing customer satisfaction and its consequences in influencing the intention to make a complaint. This study develops the study of Wu (2013) which expands the confirmation expectation model in explaining complaint behavior. The constructs used are distributive justice, procedural justice, interactional justice, confirmation expectations, perceived usefulness, trustworthiness, perceived responsiveness, customer satisfaction and intention to complain.This study uses a survey method conducted to 201 respondents. This study uses the Structural Equation Model (SEM) as a statistical test tool.The results showed that apart from procedural justice and interactional justice, all constructs were positively related to customer satisfaction. The results also show that customer satisfaction is not negatively related to the intention to make a complaint. This indicates that the majority of respondents have high collectivist values which tend to have no intention to make complaints. This also confirms the research of Liu and Mclure (2001) which states that people who have collectivist values tend not to have the intention to make complaints.

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