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INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288     EISSN : 23388137     DOI : -
Core Subject : Economy,
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 11, No 2 (2009): NOVEMBER 2009" : 5 Documents clear
Pembelajaran Kooperatif pada Mata Kuliah Akuntansi Pengantar: Suatu Eksperimen Lapangan Junaidi, Junaidi
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2009): NOVEMBER 2009
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This study examines the cooperative learning implementation at accounting department of the economic faculty of Trunojoyo University. Specifically the aims of this study are 1) to test the influence of cooperative learning with student team achievement division method on the grade of  Introduction of Accounting II subject, 2) to find out whether some indicators of cooperative learning, such as attitude toward home team, attitude toward expert team, classroom issues, seft-esteem, interpersonal skills and perception about achievement is the same or not for gender and academic categories. Treatment students as much as 43 students from accounting department of the Economic Faculty of Trunojoyo University. From the results of Probit model, it can be concluded that only classes implementing cooperative learning that influence probabilities to achieve satisfied grade for  Introduction of Accounting II subject. Meanwhile, other variables do not have significant influences on the achievement of score for  Introduction of Accounting II subject.  The result of multivariate analysis of variance (Manova) shows that there is no correlation and difference between male and female gender and between students who has high academic achievement and those who have low academic achievement with variables that measure cooperative learning construction.Abstract in Bahasa Indonesia:Penelitian ini menguji implementasi pembelajaran kooperatif pada program studi akuntansi fakultas ekonomi universitas trunojoyo. Secara khusus penelitian ini bertujuan 1) untuk menguji pengaruh pembelajaran kooperatif dengan metode divisi pencapaian kelompok mahasiswa terhadap nilai mata kuliah akuntansi pengantar II, 2) untuk menguji apakah indikator-indikator pembelajaran kooperatif seperti sikap terhadap teman kelompok, sikap terhadap kelompok ahli, sikap terhadap masalah-masalah akuntansi di kelas, harga diri, kemampuan interpersonal dan persepsi terhadap pencapaian menurut jenis kelamin dan kemampuan akademik. Sebanyak 43 orang mahasiswa program studi akuntansi fakultas ekonomi universitas trunojoyo diberi perlakuan pembelajaran kooperatif. Dari hasil pengujian probit, dapat disimpulkan bahwa hanya variabel pengimplementasi pembelajaran kooperatif yang signifikan berpengaruh terhadap perolehan nilai mata kuliah akuntansi pengantar II yang memuaskan. Hasil pengujian analasis varian multivariate menyimpulkan bahwa tidak ada hubungan dan perbedaan antara jenis kelamin laki-laki dan wanita serta antara mahasiswa yang memiliki kemampuan akademik yang tinggi dan yang rendah dalam memandang variabel-variabel yang mengukur konstruk pembelajaran kooperatif.Kata Kunci: pembelajaran kooperatif, sikap, kemampuan dan jenis kelamin
Pengaruh Komitmen, Persepsi dan Penerapan Pilar Dasar Total Quality Management terhadap Kinerja Manajerial (Survei pada BUMN Manufaktur di Indonesia) Pasaribu, Hiras
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2009): NOVEMBER 2009
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This research means to discover the influence of the  commitment of top management, the perception of division manager about total quality management (TQM), and practices of fundamental base of it, toward the managerial performance at manufacture based BUMN (state’s company) in Indonesia. Survey Populate method is implemented to 28 manufactures in Indonesia. The using data consist of primary which taken by questionnaire and the secondary data which support this research. Then, the hypothesis tested by Path Analysis. Based on the result discovered that: (1) there are eny correlations between the commitment of top management, the perception of division manager, and the practices of fundamental base of TQM at manufacture based BUMN; (2) simultaneously and partially, the commitment of top management, the perception of division manager, and the practices of fundamental base of TQM, they have influence toward the managerial performance. Abstract in Bahasa IndonesiaPenelitian ini bertujuan untuk menemukan pengaruh komitmen pimpinan puncak dan persepsi manajer divisi mengenai TQM serta penerapan pilar dasar total quality management (TQM) terhadap kinerja manajerial pada BUMN manufaktur di Indonesia. Penelitian ini menggunakan metode populasi survei terhadap 28 BUMN manufaktur di Indonesia. Data yang digunakan terdiri dari data primer yang diperoleh melalui kuesioner dan data sekunder yang mendukung penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan Path Analysis. Berdasarkan hasil penelitian ditemukan bahwa: (1) Terdapat korelasi antara komitmen pimpinan puncak, persepsi manajer divisi mengenai TQM, dan penerapan pilar dasar TQM pada BUMN manufaktur di Indonesia; (2) Secara simultan dan parsial komitmen pimpinan puncak, persepsi manajer divisi mengenai TQM, dan penerapan pilar dasar TQM berpengaruh terhadap kinerja manajerial. Kata kunci:  Komitmen, persepsi, TQM dan kinerja.
Analyzing Accounting Ratios as Determinants of the LQ45 Stock Prices Movements in Indonesia Stock Exchange During the Period of 2002-2006 Toly, Agus Arianto
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2009): NOVEMBER 2009
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

The lack of studies regarding the determinants of stock price movement in the Indonesia Stock Exchange (ISX), which is an emerging stock exchange in the South East Asia region, and the pursue of generalization became the reasons of why this study. Previous research (Gupta, Chevalier, & Sayekt, 2000; Subiyantoro & Andreani, 2003), mostly focus on the external factors of the firms, instead of the internal factors. This study uses the accounting ratios as the determinants of the prices of stocks’ classified as the LQ45 in the ISX during 2002-2006. The panel-data regression model is used to test whether all of the independent variables involved in the equation could simultaneously explain the behavior of the dependent one. The developed model would be analyzed by the utilization of econometrics package, namely GRETL 1.7.4. After conducting some statistical treatments on the developed model, this study reveals that the shareholders’ ratios consisted of book value per share, dividend payout ratio, EPS, and ROA are the accounting ratios, which determine the LQ45’s stock price movement in the ISX during the period of 2002-2006.
Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt) Juniarti, Juniarti; Sentosa, Agnes Andriyani
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2009): NOVEMBER 2009
Publisher : Institute of Research and Community Outreach - Petra Christian University

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This study is aimed to investigate the influences of good corporate governance and voluntary disclosure conducted by a company on its costs of debt.. Good corporate governance would be estimated by using the proportion of independent commissionare; managerial ownership; institutional ownership; and audit quality. Voluntary disclosure would however be calculated based on the scoring method of some selected criterias. The study also includes debt equity ratio and firm size as controlled variables in its estimated model. The result proves that institutional ownership and quality audit negative-significantly affect the companies’ costs of debt. In contrast the other variables as well as the both controlled variables do not contribute to the to costs of debt. Abstract in Bahasa Indonesia:Penelitian ini bertujuan untuk mengetahui apakah good corporate governance dan voluntary disclosure berpengaruh signifikan terhadap cost of debt. Good corporate governance diproksikan dengan proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan kualitas audit. Voluntary disclosure diukur dengan menggunakan metode scoring atas kriteria voluntary disclosure yang telah ditetapkan.  Penelitian ini menggunakan debt to equity ratio dan firm size sebagai variabel kontrol. Hasil penelitian membuktikan bahwa secara parsial kepemilikan institusional dan kualitas audit berpengaruh signifikan terhadap cost of debt. Sementara itu proporsi komisaris independen kepemilikan manajerial, voluntary disclosure dan variabel kontrol tidak berpengaruh signifikan terhadap cost of debt. Kata kunci: Good corporate governance, voluntary disclosure, costs of debt.
Audit Pertanggungjawaban Sosial Perusahaan: Pendekatan Literatur Damayanti, Theresia Woro
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2009): NOVEMBER 2009
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year. Abstract in Bahasa Indonesia:Akuntansi pertanggungjawaban sosial yang merupakan pengungkapan sukarela dalam laporan keuangan membutuhkan audit oleh pihak-pihak yang independen karena ternyata stakeholder memberikan respon yang positif atas laporan dalam akuntansi pertanggung¬jawaban sosial. Tetapi, kenyataannya belum ada standar yang mengatur tentang akuntansi pertanggungjawaban sosial yang menyebabkan kesulitan dalam melaksanakan audit atas akuntansi pertanggungjawaban sosial. Berdasarkan praktek-praktek industri, pertanggung¬jawaban sosial dapat dilakukan melalui beberapa tahapan yaitu menjelaskan tujuan, mengidentifikasikan stakeholder dalam kepentingannya, memperhatikan kepentingan stakeholder dan melihatnya sebagai pusat audit pertanggung¬jawaban sosial, melakukan verifikasi dari pihak internal dan eksternal yang independent, mengungkapkan penilaian kinerja kepada stakeholder dan publik, menilai kembali tujuan dan aktivitas perusahaan.Kata kunci: Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.

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