Articles

PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK Kurnia, Kurnia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13, No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.502 KB) | DOI: 10.24034/j25485024.y2009.v13.i2.294

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The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDITOR TERHADAP AUDIT DELAY Armansyah, Fendi; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of firm size, profitability and auditor opinion to the audit delay. The samples are 34 property and real estate companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has been done by using purposive sampling method. The data is the secondary data. Prerequisite analysis test which includes normality test, multicolinearity test, heteroscedaticity test and autocorrelation test has been conducted first before the data analysis. The data analysis is done by using multiple linear regressions analysis. The result of the research shows that firm size has significant influence to the audit delay. It indicates that firm size will have an influence to the speed of presenting financial statement to the public. Profitability does not have any influence to the audit delay. It indicates that the ability of the company to generate profit does not have any significant influence to the time period of the delivery of audited financial statement. The auditor opinion has significant influence to the audit delay. It indicates that when the opinion which has been received by the company is getting worse, the audited financial statement will be long to be published.Keywords: firm size, profitability, auditor opinion, audit delay
PENGARUH RISIKO, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN, DAN LIKUIDITAS BANK TERHADAP CAPITAL BUFFER Andiani, Legri; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to examine the influence of risk, profitability, dividend policy, bank size, and bankliquidity the capital buffer rates of commercial conventional banks which are listed in Indonesia Stock Exchange(IDX). The samples have been obtained by using purposive sampling method with certain criteria and 19commercial conventional banks which are listed in Indonesia Stock Exchange in 2012-2015 periods have beenselected as samples. The data analysis techniques has been done by using multiple regression analysis and thedependent variable is capital buffer and the independent variables are Non Performing Loan (NPL), Return onEquity (ROE), Dividen Payout Ratio (DPR), Bank Size, and Loan to Deposit Ratio (LDR) by using SPSS. Theresult of the research indicate that partial Return on Equity (ROE) give negative influence to the Capital Bufferwith its regression -0.162. Meanwhile, Non Performing Loan (NPL), Dividend Payout Ratio (DPR), Bank Size,and Loan to Deposit Ratio (LDR) does not give any influence to the Capital Buffer.Keywords: Capital buffer, NPL, ROE, DPR, bank size, LDR
Bahan Standar Internal dengan Matriks Stream Sediments dari Sungai Berair Payau dan Tawar di Daerah Pangandaran dan Sekitarnya Irzon, Ronaldo; Kurnia, Kurnia
Jurnal Geologi dan Sumberdaya Mineral Vol 16, No 2 (2015): Jurnal Geologi dan Sumberdaya Mineral
Publisher : Pusat Survei Geologi

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Bahan standar merupakan persyaratan mutlak untuk memvalidasi sebuah pengukuran. Dibutuhkan biaya besar dalam pengajuan bahan standar berskala certified reference material, oleh karena itu pembuatan materi acuan standar intern dapat menjadi jalan keluar. Sebagai sarana pengujian di lingkungan Pusat Survei Geologi, Laboratorium Geologi harus dapat menyelaraskan fungsinya dengan kebutuhan riset ilmu kebumian di Indonesia. Beberapa tahun sebelumnya tiga bahan standar dengan matriks stream sediment telah dihasilkan. Walaupun sama-sama dari matriks stream sediment, penelitian ini berbeda pada jenis air dimana contoh diambil. Dua dari contoh diambil dari lingkungan air payau, sedangkan satu lainnya dari lingkungan air tawar di sekitar Pangandaran, Jawa Barat. Perangkat Atomic Absorbance Spectrometry dan X-Ray Flourescence dimanfaatkan untuk mengukur kandungan elemen maupun oksida pada contoh bakal standar yang telah melalui proses hingga menjadi banyak split. Perhitungan statistika diaplikasikan untuk mengetahui tingkat homogenitas contoh maupun menetapkan nilai acuan. Uji variansi satu arah berakurasi 95% menyimpulkan bahwa dua contoh dapat dikategorikan homogen dan satu lainnya homogen sempurna. Atas dasar besaran koefisien variansi <5%, lima elemen hasil analisis AAS dan delapan oksida utama hasil analisis XRF dapat dijadikan nilai acuan.Kata kunci - air payau, air tawar, bahan standar internal, stream sediment.
Potensi Hasil Varietas Unggul Baru Padi Gogo Pada Lahan Kering Menunjang Peningkatan Produksi Beras Nasional di Kabupaten Garut SUJITNO, ENDJANG; KURNIA, KURNIA
Agrotrop: Journal on Agriculture Science Vol 4, No 2 (2014)
Publisher : Fakultas Pertanian Universitas Udayana

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The Yield Potential of Superior Variety of ‘Gogo’ Paddy on The Dry Land in Garut Regency to Support an increase of Domestic Rice Production. Garut regency has the potential dry land with an area of 34.043 ha planting or 15.42% of the acreage of upland rice in West Java. Development of upland rice, especially in dry land can provide a significant contribution to the improvement of the national rice production if managed properly. However, most of dryland farmers, still use a local varieties in upland rice cultivation, so that the production is still low. The use of new varieties of upland rice as a potential solution to solve the problems. To view the suitability of some new high yielding rice varieties in Garut Regency, has implemented a review of some new varieties of upland rice include Situ Patenggang, Inpago 5, Towuti, and Situ Bagendit. The research method used was a randomized block design with 4 treatments and 7 replications. The study was conducted in 2010-2011 on dry season from December 2010 until March 2011. The results showed that all varieties has the potential to be developed in Garut regency. The productivity showed of each variety were Situ Patenggang 3.83 t/ha, Inpago 5 3.72 t/ha, Situ Bagendit 3.08 t/ha and Towuti 3.01 t/ha. The farming analysis showed that the R/C value of each variety were Situ Patenggang 2.35, Inpago 5 2.28, Situ Bagendit 1.89, and Towuti 1.85.
PEMETAAN DAERAH PENANGKAPAN IKAN PELAGIS KECIL DI PERAIRAN UTARA ACEH Kurnia, Kurnia; Purnawan, Syahrul; Rizwan, Thaib
Jurnal Ilmiah Mahasiswa Kelautan Perikanan Unsyiah Vol 1, No 2 (2016): Agustus 2016
Publisher : Universitas Syiah Kuala

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The objective of this study was to evaluate the distribution of small pelagic fish in northern Aceh water. The study was conducted on March, 2016 by using the systemtic questionnaire method. The correspondent were collected from the native fisherman along fisheries post of Lampulo, Krueng Raya, and Lhok Seudu. The collected data was then processed to obtrain the thematic maps. The result showed that the caught here categorized into six species, and predominantly by Decapterus ruselli. The waters among Sumatera and Weh Island have the highest amount of caught fish, ini which correlated to the lower temperature in those areas.  Penelitian ini bertujuan untuk melihat sebaran daerah penangkapan ikan pelagis kecil di Perairan Utara Aceh.Penelitian dilakukan pada Maret 2016 dengan menggunakan metode kuesioner.Koresponden dari penelitian ini dikumpulkan dari nelayan yang berasal Pelabuhan Perikanan (PP) Lampulo, Krueng Raya, dan Lhok Seudu.Data yang terkumpulakan di olah kembali dengan peta tematik. Dari hasil penelitian ini menujukkan di Perairan Utara Aceh memiliki enam jenis spesies yang berbeda dan ikan layang deles (Decapterus ruselli) memiliki hasil tangkapan terbanyak di Perairan Utara Aceh. Batas perairan Sumatra dan Pulau Weh memiliki hasil tangkapan yang paling banyak tertangkap.Ikan pelagis kecil sanggat menyukai suhu yang lebih rendah. 
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP REAKSI INVESTOR PADA PERUSAHAAN OTOMOTIF Ayuni, Alfiyanti Devie Nor; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to analyze the influence of financial performance and dividend policy of the company to the reaction of investors. The population of this research is automotive and component companies which are listed in Indonesia Stock Exchange in 2010-2014, it has been retrieved by using purposive sampling and based on the determination criteria, and the samples are 8 companies with the 40 firm years which have met the criteria. The data analysis method has been done by using multiple regressions analysis.Based on the result of multiple regressions analysis, it shows that the financial performance and dividend share has an influence to the reaction of investors. Based on the result of R test, it shows that financial performance and dividend policy variables are feasible to explain the variable of the reaction of the investor reaction is 39.6%. Based on the result of F test with the significance level is 5%, so the result of the research shows that financial performance (return on investment (ROI), debt to equity ratio (DER), earning per share (EPS), and dividend policy (DPR) have influence to the reaction of the investor (abnormal return), so that it is feasible to use t test. The result of hypothesis test shows that return on investment (ROI) has positive influence to the reaction of the investor, debt to equity ratio (DER) has positive influence to the reaction of the investor, earning per share (EPS) has positive influence to the reaction of the investor, and dividend policy (DPR) has positive influence to the reaction of the investor.Keywords: financial performance, dividend policy, the reaction of investors.
PENGARUH KOMITE AUDIT (AUDIT MEETING), MANAGERIAL DIRECTOR TERHADAP KONSERVATISME AKUNTANSI (Studi pada Industri Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Anjani, Fitri; Pratomo, Dudi; Kurnia, Kurnia
Jurnal Akuntansi Bisnis dan Ekonomi Vol 4 No 2 (2018): Jurnal Akuntansi, Bisnis dan Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.062 KB) | DOI: 10.33197/jabe.vol4.iss2.2018.186

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Conservatism is the prudence principle in the preparation of financial reporting in which the company is not rush to recognizing revenue and profit, as well as immediately, recognize cost and loss that have the possibility of occurring. The prudence principle is referred to accounting conservatism. This study aimed to obtain empirical evidence of the influence of the audit committee, managerial ownership, foreign ownership, and independent director to accounting conservatism. The population in this study is a sub-company retail industry sector listed on the Indonesia Stock Exchange in 2012-2016. Mechanical sample selection using purposive sampling and acquired 5 companies by 5 years in order to get 25 samples was observed. Model analysis of the data in this research is panel data regression using Software Eviews 9.0. This study shows that independent variables such as the audit committee, managerial ownership, foreign ownership, and independent director simultaneously affect the dependent variable accounting conservatism. In partial of variable audit committee significant positive effect on accounting conservatism, variable independent director significant negative effect on accounting conservatism. Meanwhile, the variable managerial ownership and foreign ownership no significant effect on accounting conservatism. Conclusions of this research is the audit committee and independent director significant effect on accounting conservatism, while managerial ownership and foreign ownership has no effect and can reduce the accounting conservatism at the company. Suggestions for the company is to increase the amount of managerial share ownership and for the investor to see the company that has a high proportion of foreign share ownership. As for further research, can use other measurement methods to measure conservatism as using Zhang or Basu method. From the test results obtained partial results showing variable levels of financial difficulty with negative direction have a significant effect on accounting conservatism. Variable litigation risk and growth opportunities no significant effect on accounting conservatism.
PENGARUH SUPERVISI DAN KEPUASAN KERJA TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT Kurnia, Kurnia; Sule, Ernie Tisnawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19, No 1 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.265 KB) | DOI: 10.24034/j25485024.y2015.v19.i1.50

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Tujuan penelitian ini adalah menguji pengaruh supervisi dan kepuasan kerja terhadap tindakan yang menurunkan kualitas audit. Berdasarkan tinjauan literatur, hipotesis penelitian ini menyatakan bahwa supervisi dan kepuasan kerja berpengaruh terhadap tindakan yang menurunkan kualitas audit. Penelitian ini menggunakan data hasil survey dari auditor Kantor Akuntan Publik (KAP) yang terdaftar pada Bapepem-Lembaga Keuangan (LK). Data dikumpulkan dengan menggunakan kuesioner dari responden yang terdiri atas auditor junior, auditor senior, supervisor, dan manajer. Teknik pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa supervisi dan kepuasan kerja berpengaruh negatif terhadap tindakan yang menurunkan kualitas audit. Secara khusus, penelitian ini menunjukkan bahwa auditor yang merasa bahwa supervisi tidak dilaksanakan secara efektif lebih cenderung untuk melakukan tindakan-tindakan yang menurunkan kualitas audit. Hasil penelitian ini juga menunjukkan bahwa auditor yang merasakan kepuasan kerja lebih rendah cenderung untuk melakukan tindakan-tindakan yang menurunkan kualitas audit. Berdasarkan hasil penelitian ini, untuk meningkatkan kualitas audit, sistem pengendalian kualitas di KAP harus dapat menjamin bahwa prosedur supervisi telah dijalankan sebagaimana mestinya, serta memastikan bahwa semua pekerjaan auditor telah disupervisi oleh atasannya. Berdasarkan hasil penelitian ini juga, disarankan agar KAP memperbaiki kondisi-kondisi yang dapat menimbulkan terjadinya ketidak-puasan kerja.
PENJADWALAN PRODUKSI DENGAN MENGGUNAKAN METODE CAMPBELL, DUDEK & SMITH PADA MESIN LASER MARKING JENIS EVERTECH UNTUK MEMINIMALISASI MAKESPAN Kurnia, Kurnia; Yasra, Refdilzon; Afma, Vera Methalina
PROFESIENSI Vol 1, No 2 (2013): PROFESIENSI JOURNAL
Publisher : PROFESIENSI

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Abstract

PT. Unisem merupakan perusahaan yang bergerak dalam bidang manufaktur perakitan IntegratedCircuit (IC) dan testing IC. Pada salah satu stasiun kerja di perusahaan ini yaitu stasiun marking selalu adainventory material yang menumpuk dan menganggur. Di stasiun marking selama ini perusahaan telahmelakukan penjadwalan produksi secara sederhana. Selama ini penjadwalan pekerjaan hanya berdasarkanprioritas tanggal pengiriman barang ke pelanggan saja atau ship out date (SOD) dengan kata lain penjadwalanproduksi yang diterapkan di line marking adalah metode Earliest Due Date (EDD). Permasalahan yangdihadapi perusahaan saat ini adalah sering kali terjadi penumpukan barang setengah jadi (WIP) di stasiunmarking, sehingga mengakibatkan banyak lot yang terlambat dikirim kepada customer (Missed SOD)Pada penelitian ini metode yang digunakan adalah metode penjadwalan Campbell, Dudek, Smith(CDS) dengan kriteria minimasi makespan.Dari hasil pengolahan data, metode perusahaan dengan aturan EDD Makespan yang diperolehdengan metode ini adalah sebesar 381 menit dan mean flowtime adalah 285 menit. Sedangkan biladibandingkan dengan metode algoritma CDS yang memiliki makespan sebesar 337 menit dan mean flowtimeadalah 282 menit. Jika dibandingkan dengan metode perusahaan, penerapan metode CDS dalam penjadwalanproduksi dapat meminimasi makespan sebesar 44 menit atau sebesar 11,55 %. Dan mean flowtime sebesar 3menit atau sebesar 1,05 %.Kata Kunci : Penjadwalan produksi, WIP, CDS, EDD, makespan
Co-Authors Achmad Mukti, Achmad Afsari, Afifa Dwi Nur Aini, Fifi Aprilia Nurul Alfasani, Rismada AMBARSARI, DESI Andiani, Legri Anjani, Fitri Aprilianti, Anti Azizah Ardabili, Ardabili Armansyah, Fendi Ayuni, Alfiyanti Devie Nor Bagus Sudjatmiko, Bagus Baharuddin Baharuddin Deli, Eka Putri Ismi Novita Dian Ariami Fanikmah, Dian Ariami Dudi Pratomo Dzil Ikram, Adli Elly Suryani, Elly Endjang Sujitno Ervita Megasari, Ervita FAHMI, LUTHFILLAH ZUL Ferdiansyah Ferdiansyah Funawati, Restu Guntari Titik Mulyani Gusmiaty Gusmiaty, Gusmiaty Hamdan Z. Abidin, Hamdan Handaka Handaka, Handaka Harisaputra, Dian Herawati, Faradina Eka Ika Rochmawati, Ika Ikhsan Budi Riharjo, Ikhsan Budi Imaniar, Fitrah Qulukhil Imtihanah Imtihanah, Imtihanah Irawan Irawan Iskandar Zulkarnain Jemakmun, Jemakmun Joko Soebandrio, Joko Junifar, Nurdiansyah Khoiriyah, Faizatul Kinanza, Candra Linda, Wulan Mey Masruddin, Masruddin Midyarany, Desy Miftahul Fitria, Miftahul Mudrika Mudrika Nahadi Nahadi, Nahadi Novieyanti, Ira Ayu Novitasari, Ferraria Nugraha, Muhamad Kemal Nur Faridah, Nur Nurizza Arsyi Isnaini, Nurizza Arsyi Oktaviana Dian Charendra, Oktaviana Dian Parhan, Ian Permatasari, Bella Ayu Pratiwi, Saesar Ayu Purnama Sendjadja, Purnama Purnomo, Agung Budi Purpitasari, Puput Putri, Yuni Murdiana Qurrotu A’yun, Qurrotu R Irzon, R Rachma Djazilah, Rachma Ramadisu Mafra, Ramadisu Refdilzon Yasra, Refdilzon Rhonal Ramadhan, Rhonal Riani, Yuliana Yunensia Ridlo, Mukhlisur Rizky Yuniar Rosalina, Rizky Yuniar Ronaldo Irzon Sabrina, Tania Santoso, Yuli Sari, Defi Ulan Sari, Felia Arienza Sendjaja, Purnama SITI HALIMAH LAREKENG, SITI HALIMAH Slamet Raharjo Sule, Ernie Tisnawati Syahrul Purnawan Syarifah, Atika Noor Thaib Rizwan, Thaib Tommy Handoko Umi Aniswatur Roudtul Jannah, Umi Aniswatur Roudtul Vera Methalina Afma, Vera Methalina Vina Mariana Vina Rosella, Vina Widodo, Putry Meilinda Rahayu Wirapratiwi, Dyah Kunti Yessy Susanti, Yessy Yudowati, Siska Yudowati, Siska Priyandani