cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sansaloni Butar Butar
Contact Email
sansaloni@unika.ac.id
Phone
-
Journal Mail Official
jurnal.aktbisnis@unika.ac.id
Editorial Address
Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Search results for , issue "Vol 11, No 21 (2012)" : 12 Documents clear
PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI Sulaksono, Sherly Marsilia; Susilawati, Clara
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

The study of the effect of budget participation on managerial performance has been much studied, one of which is Sumarno (2005). This study will improve Sumarno’s research (2005) by using Fiedlers Leadership Style as a moderating variable. Fiedler Leadership style testified that leader’s contribution to group performance’s effectivity depends on the way or the style of leadership (leadership style) and the suitability of the situation (the favourableness of the situation) that it faces. The sample in this study are the employees who participated in the preparation of the budget at hospitals in Semarang. The results showed that Fiedler’s leadership style was unable to moderate the relationship between budgetary participation and managerial performance. The results of this analysis also obtained additional analysis which was stating that task-oriented leadership style may moderate the relationship between budgetary participation and managerial performance
ANALISIS KINERJA IT DENGAN MENGGUNAKAN IT BSC (STUDI KASUS PADA CV. SINAR REJEKI JAYA) Andika, Reynold; Prawoto, Hudi
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

The purpose of this research is to know how information system being implemented in CV Sinar Rejeki Jaya. The model that being used to analyze the system is the IT BSC (IT Balanced Scorecard). The results of this research found that the performance of Distribution Application at CV Sinar Rejeki Jaya considered as good, based on four perspective of IT BSC. From Corporate Contribution Perspective, the Distribution Application proved that it improves work efficiency, in term of time and financial efficiency. From User orientation Perspective, the Distribution Application could gives ease to operational process, user satisfaction, information needs, and has better performance. In perspective of Operation excellence, the application has operational advantages, security advantage, and ease of use. And the last perspective, which is Future orientation perspective, The Distribution Application fasten and improves the whole business process. It cuts unnecessary cost. By having this advantages, the company could emphasize and concentrate on the business development.
EMPOWERMENT, MOTIVASI, DAN KINERJA: MENELITI DAMPAK FEEDBACK, REWARD DAN PREFERENSI RISIKO Sutikno, Ana Maya Jayanti
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

Research on empowerment has been done previously by Thomas and Velthouses (1990), followed by Spreitzer and developed back by Drake, Wong, and Salter (2007). Research conducted has the aim to determine whether there is causal relationship between feedback, reward and risk preferences with the empowerment that is divided in three dimension are impact, competence, and self-determination. Participants in this study were students of Unika Soegijapranata, Semarang conditioned as an employee with a random sampling. Data analysis techniques used were ANOVA and Partial Least Square (PLS). The result can be seen that participants with feedback condition had an influence on empowerment, empowerment dimensions, while the impact and effect on the motivation and competence motivation has an influence on performance. The conclusion from this study of performance-based reward and risk preferences have no effect on empowerment, and competence dimensions of empowerment that has no effect on motivation.
PENGARUH KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION MELALUI KEPUASAN KERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL ANTESEDEN Biantoro, Linda Chandra; Sihombing, Ranto P
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

Tingginya tingkat turnover intention yang terjadi di kalangan Kantor Akuntan Publik membuat banyak Kantor Akuntan Publik harus mengalami kerugian, karena seringkali Kantor Akuntan Publik hanya dijadikan sebagai batu loncatan untuk dapat mencari karir yang lebih baik. Maka dengan adanya fenomena tersebut peneliti ingin menguji apakah budaya organisasi, komitmen organisasi dan kepuasan kerja dapat menurunkan tingkat turnover intention pada Kantor Akuntan Publik. Penelitian ini menggunakan auditor dari 18 Kantor Akuntan publik di Semarang sebagai sampel, dengan membagiakan kuesioner. Hasilnya ditemukan bahwa budaya organisasi dalam penelitian ini mempermudah timbulnya komitmen organisasi yang dapat menurunkan tingkat turnover intention, namun kepuasan kerja ditemukan tidak dapat menjadi mediating antara pengaruh komitmen organisasi terhadap turnover intention karena kepuasan kerja dalam penelitian ini tidak dapat meminimalkan tingkat turnover intention
PENGARUH PERUBAHAN LABA BERSIH, PERUBAHAN LABA KOMPREHENSIF, DAN PERUBAHAN PERINGKAT OBLIGASI TERHADAP RETURN SAHAM Rejeki, Triani Sri; Warastuti, Yusni
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

This study aims to investigate the influence of financial statements information that is the change in net income and comprehensive income and changes in bond ratings information on stock returns. The study was conducted for all companies listed on the Stock Exchange and are doing the rating of bonds in the period 2002-2008. Results of this study was change in net income is not a positive influence on stock returns, while changes in comprehensive income and changes in bond ratings a positive effect on stock returns.
FAKTOR – FAKTOR YANG MEMPENGARUHI PILIHAN STUDI LANJUT PPAK ATAU S-2 PADA STAFF BAGIAN ACCOUNTING DAN FINANCE Parisha, Ruth Angeline
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

Di era modernsasi saat ini, pendidikan merupakan hal yang sangat penting. Pendidikan merupakan suatu langkah untuk menuju suatu kesuksesan, meningkatkan taraf hidup, penambahan wawasan. Pendidikan Profesi Akuntansi (PPAk) ini, harus dijalani selama 2 semester atau 12 bulan, sementara Pendidikan Strata dua (S-2) bidang akuntansi, dapat dijalani selama 16 sampai dengan 20 bulan saja. Hal ini menjadi salah satu pertimbangan bagi calon mahasiswa PPAk, apakah akan melanjutkan pendidikan ke PPAk atau ke S-2. Penelitian ini bertujuan mengetahui apakah faktor-faktor yang mempengaruhi pilihan studi lanjut PPAk atau S-2 pada staff bagian accounting dan finance, di antaranya adalah motivasi karir, motivasi kualitas, motivasi ekonomi, lingkungan keluarga, dan lingkungan masyarakat. Pada penelitian ini menggunakan sampel para staff accounting dan finance yang bekerja pada perusahaan manufaktur di Semarang. Hasil pengujian dalam penelitian ini menggunakan pengujian regresi logistik untuk mengetahui pengaruh variabel X terhadap Y, dimana Y adalah variabel dummy. Regresi logistik ini dilakukan karena menggunakan variabel independen parametrik dan variabel dependen non parametrik. Hasilnya ditemukan bahwa Motivasi karir berpengaruh terhadap melanjutkan pilihan studi lanjut S-2 pada staff bagian accounting dan finance. Hal ini dapat disebabkan karena perusahaan manufaktur menyediakan peluang karir yang baik sehingga staff memilki motivasi karir yang tinggi dan akan melanjutkan studi lanjut S-2.
PENGARUH PERUBAHAN LABA BERSIH, PERUBAHAN LABA KOMPREHENSIF, DAN PERUBAHAN PERINGKAT OBLIGASI TERHADAP RETURN SAHAM Triani Sri Rejeki; Yusni Warastuti
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i21.427

Abstract

This study aims to investigate the influence of financial statements information that is the change in net income and comprehensive income and changes in bond ratings information on stock returns. The study was conducted for all companies listed on the Stock Exchange and are doing the rating of bonds in the period 2002-2008. Results of this study was change in net income is not a positive influence on stock returns, while changes in comprehensive income and changes in bond ratings a positive effect on stock returns.
FAKTOR FAKTOR YANG MEMPENGARUHI PILIHAN STUDI LANJUT PPAK ATAU S-2 PADA STAFF BAGIAN ACCOUNTING DAN FINANCE Ruth Angeline Parisha
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i21.432

Abstract

Di era modernsasi saat ini, pendidikan merupakan hal yang sangat penting. Pendidikan merupakan suatu langkah untuk menuju suatu kesuksesan, meningkatkan taraf hidup, penambahan wawasan. Pendidikan Profesi Akuntansi (PPAk) ini, harus dijalani selama 2 semester atau 12 bulan, sementara Pendidikan Strata dua (S-2) bidang akuntansi, dapat dijalani selama 16 sampai dengan 20 bulan saja. Hal ini menjadi salah satu pertimbangan bagi calon mahasiswa PPAk, apakah akan melanjutkan pendidikan ke PPAk atau ke S-2. Penelitian ini bertujuan mengetahui apakah faktor-faktor yang mempengaruhi pilihan studi lanjut PPAk atau S-2 pada staff bagian accounting dan finance, di antaranya adalah motivasi karir, motivasi kualitas, motivasi ekonomi, lingkungan keluarga, dan lingkungan masyarakat. Pada penelitian ini menggunakan sampel para staff accounting dan finance yang bekerja pada perusahaan manufaktur di Semarang. Hasil pengujian dalam penelitian ini menggunakan pengujian regresi logistik untuk mengetahui pengaruh variabel X terhadap Y, dimana Y adalah variabel dummy. Regresi logistik ini dilakukan karena menggunakan variabel independen parametrik dan variabel dependen non parametrik. Hasilnya ditemukan bahwa Motivasi karir berpengaruh terhadap melanjutkan pilihan studi lanjut S-2 pada staff bagian accounting dan finance. Hal ini dapat disebabkan karena perusahaan manufaktur menyediakan peluang karir yang baik sehingga staff memilki motivasi karir yang tinggi dan akan melanjutkan studi lanjut S-2.
PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI Sherly Marsilia Sulaksono; Clara Susilawati
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i21.428

Abstract

The study of the effect of budget participation on managerial performance has been much studied, one of which is Sumarno (2005). This study will improve Sumarnos research (2005) by using Fiedler's Leadership Style as a moderating variable. Fiedler Leadership style testified that leaders contribution to group performances effectivity depends on the way or the style of leadership (leadership style) and the suitability of the situation (the favourableness of the situation) that it faces. The sample in this study are the employees who participated in the preparation of the budget at hospitals in Semarang. The results showed that Fiedlers leadership style was unable to moderate the relationship between budgetary participation and managerial performance. The results of this analysis also obtained additional analysis which was stating that task-oriented leadership style may moderate the relationship between budgetary participation and managerial performance
ANALISIS KINERJA IT DENGAN MENGGUNAKAN IT BSC (STUDI KASUS PADA CV. SINAR REJEKI JAYA) Reynold Andika; Hudi Prawoto
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i21.429

Abstract

The purpose of this research is to know how information system being implemented in CV Sinar Rejeki Jaya. The model that being used to analyze the system is the IT BSC (IT Balanced Scorecard). The results of this research found that the performance of Distribution Application at CV Sinar Rejeki Jaya considered as good, based on four perspective of IT BSC. From Corporate Contribution Perspective, the Distribution Application proved that it improves work efficiency, in term of time and financial efficiency. From User orientation Perspective, the Distribution Application could gives ease to operational process, user satisfaction, information needs, and has better performance. In perspective of Operation excellence, the application has operational advantages, security advantage, and ease of use. And the last perspective, which is Future orientation perspective, The Distribution Application fasten and improves the whole business process. It cuts unnecessary cost. By having this advantages, the company could emphasize and concentrate on the business development.

Page 1 of 2 | Total Record : 12

 1   2 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol 22, No 2: September 2024 Vol 22, No 1: Maret 2024 Vol 21, No 2: September 2023 Vol 21, No 1: Maret 2023 Vol 20, No 2: September 2022 Vol 20, No 1: Maret 2022 Vol 19, No 2: September 2021 Vol 19, No 1: Maret 2021 Vol 18, No 2: September 2020 Vol 18, No 1: Maret 2020 Vol 17, No 2: September 2019 Vol 17, No 1: Maret 2019 Vol 16, No 2: September 2018 Vol 16, No 1: Maret 2018 Vol 15, No 2: September 2017 Vol 15, No 1: Maret 2017 Vol 15, No 29 (2016) Vol 14, No 28 (2016) Vol 14, No 27 (2015) Vol 13, No 26 (2015) Vol 13, No 26 (2015) Vol 13, No 25 (2014) Vol 13, No 25 (2014) Vol 12, No 24 (2014) Vol 12, No 24 (2014) Vol 12, No 23 (2013) Vol 12, No 23 (2013) Vol 11, No 22 (2013) Vol 11, No 22 (2013) Vol 11, No 21 (2012) Vol 11, No 21 (2012) Vol 10, No 20 (2012) Vol 10, No 20 (2012) Vol 9, No 18 (2011) Vol 9, No 18 (2011) More Issue