cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 12, No 2 (2010): NOVEMBER 2010" : 5 Documents clear
Rhetorics in Financial Reporting: An Interpretive Case Study Chariri, Anis
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2010): NOVEMBER 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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

Abstract

This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is why and how the company constructs its financial reporting to deliver messages to its audience. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. Consequently, financial reporting is constructed as a rhetorical story about its performance, management ability and insight into the future.
The Implementation of Role-Playing Model in Principles of Finance Accounting Learning to Improve Students’ Enjoyment and Students’ Test Scores Saptono, L.
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2010): NOVEMBER 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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

Abstract

This research is a classroom action research. The goal of conducting this research is to improve students’ enjoyment level and their test scores by implementing role-playing method. The research is conducted in Accounting Education Study Program of Sanata Dharma University at odd semester on academic year 2010/2011. The participants were divided into two classes. The first class was the class that got the treatment, while the second class was the control class. The result of the study showed that there was an improvement of students’ enjoyment level and test scores in the class which implemented role-playing method.
Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi Hidayat, Widi; Nugroho, Argo Adhi
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2010): NOVEMBER 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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

Abstract

This study using Theory of Planned Behavior/TPB (Ajzen 1991) with moral obligation variable (Bobek and Hatfiel 2003), to explain the tax noncompliance behavior of individual taxpayers. Researchers using 155 samples of individual tax payers. The testing of the research using Structural Equation Modeling (SEM) with SPSS 16.0 software and AMOS 16. The results of hypothesis testing conclude that: first, the attitude toward non-compliance has negative correlation and not significant toward intention to noncom ply. Second, subjective norms has positive correlation and not significant toward the intention to noncom ply. Third, moral obligation has positive and significant impact toward the intention to noncomply. Fourth, PBC has negative corelation and not significant toward the intention to noncomply. Fifth, PBC has negative corelation and not significant toward the tax noncompliance behavior. Sixth, the intention to noncomply has positive corelation and significant toward tax noncompliance behavior. The comparison result between descriptive variables and loading factor of each indicator toward variable found that; first, the biggest contribution toward tax non-compliance attitude remains the economic aspects of maximizing the financial utility. Second, the part tha give the biggest contribution toward subjective norm is tax consultant, and the next is friend/closest person around. Third, the highest contribution toward the moral of tax compliance is feeling guilty. Fourth the significance PBC toward tax non-compliance due to the contribution of controllability.
Longterm Performance Trends Analysis and ManagingExpectation for Active Value1 (Case Study: PT Indocement Tunggal Prakarsa, Tbk) Santosa, Perdana Wahyu
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2010): NOVEMBER 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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

Abstract

This research used financial ratio and managing expectations for active value about performance of PT IndocementTunggal Prakarsa, Tbk (INTP) as one of largest cement company with a strong brand image at Indonesia Stock Exchange (IDX). Unlike traditional corporate-performance metric, this study use growth value of matrix. INTP is well placed to meet Indonesia’s growing per capita of cement consumption. The financial data sources for this research are the audited annual reports of INTP2002-2008. The analysis focused on compounds annual growth rate (CAGR),  profitability, total assets turnover, cost of capital, market value added & market risk and market perception map. This research also used growth value matrix to analysis the market perception of INTP in 2008 that combined current performance with future growth opportunity. The result of market perception mapping for 2008-2009 shows that INTP was just on market average of current performance index but the future growth opportunity was above the market average level. The conclusion explains that INTP has very good long-term fundamental performance’s trend and the company is indicated has strong capabilityto be excellent value manager in the future.
Pengaruh Merger dan Akuisisi Terhadap Efisiensi Perbankan di Indonesia (Tahun 1998-2009) Santoso, Ruddy Tri
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2010): NOVEMBER 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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

Abstract

This research use efficiency with DEA method to calculate the performance of the banks after merger and acquisition. Measurement of efficiency was calculate by historic data starting year 1998 when the regional crisis economic till 2009 after crisis financial global economic in Indonesia. The efficiency ratio has calculated between 0 to 100 percent of the efficiency parameter. The result of efficiency research shows that m & a not significance to increase the efficiently and depends with the qualitative variable of the banks, such: organizational effectiveness and managerial capability. The result of research show that Bank Mandiri has stable efficiency ratio after m & a till 2009 and not influence by the crisis but has significance influence to the efficiency of the peer-groups of the banks. Crisis financial global in the year 2008 only influence Bank Century as a fact. Research also show that only the banks with the capital up to IDR 10 Trillion (+/- USD. 1 Billions) has influence the efficiency criteria of their peer groups of the banks, the capital less than the amount not significance influence the efficiency criteria of their peer-groups. Efficiency ratio measure by DEA method and analysis, tests of efficiency before and after m&a using mann-whitney test non parametric approach with abnormal data distributions, analysis of peer groups influence by m & a measure with ANOVA tests and analysis of influence financial crisis global in year 2008 measure by pair-wise method the efficiency ratio before and after crisis.

Page 1 of 1 | Total Record : 5