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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 10 No 2 (2015)" : 7 Documents clear
HABITUALISASI SEBAGAI MODEL PENDIDIKAN ANTIKORUPSI DI LINGKUNGAN KELUARGA Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Lembaga Perkreditan Desa (LPD) is a financial institution owned by villagers in Bali. This financial institutions have showed success in improving the community’s economy for its ability in combining a modern organization and social capital belonged to Balinese. This is demonstrated by the strong internal control structure of LPD supported by villages’ regulations such as awig awig and perarem. However, this unification is not always successful. There is also an LPD which went bankrupt due to corruption by its management. This condition resulted the emergence of alternative thought that fighting corruption should be done through anti-corruption education in the family. By reflecting on the bankruptcy ofLPD Desa Pakraman Bontihing, Kubutambahan district, Buleleng, Bali, this article will outline the ideas that focus on educational efforts in the family to create an anti-corruption generation. This is very important because the family is the first and main center of education for the establishment ofnoble characters, including the character of anti-corruption. Achievement of this goal requires a model of education, such as habitualization conducted by the children with the guidance and supervision of their parents.
PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN Sayu Made Parwati; I Gusti Ayu Nyoman Budiasih; Ida Bagus Putra Astika
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Budgeting behavioral phenomena that includes self-interest and group interest in the allocation of budget expenditures be an interesting to examined by the agency theory.This research was conducted in 9 (nine) Regency/Municipal in Bali by using time series data obtained from the Regency/MunicipalAPBD from 2010 to 2041. The research results shows that the variable PAD has positive and significance influenced opportunistic behavior budgeting. DAU and SiLPA has positive influence but not significance. Changes the amount of PAD, DAU and SiLPA influence increased budgeting behavior seen from a particular sector expenditure spread of education, health, infrastructure, grant and social assistance. This research suggested that local government can improve infrastructure of local financial management. Future research could add independent variables such as loan that cannot be explore in this research because the limited of data and use questionnaire to measure the perception of budgeting framer.
PEMBERDAYAAN MASYARAKAT PESISIR MELALUI SKEMA PEMBIAYAAN KERJASAMA PEMERINTAH DENGAN SWASTA DAN CORPORATE SOCIAL RESPONSIBILITY Desmiyawati Desmiyawati; H. Amir Hasan; Samsir Samsir; Nur Azlina
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The main purpose of this study is to conduct analysis, formulations and policy recommendations relatingto the implementation of partnership of government and private (KPS) and corporate social responsibility (CSR) in efforts to improve efficiency and optimization of the implementation of both the financing scheme. Research done on coastal villages in two districts in the riau namely Bengkalis and Siak.This research was done through survey and the interview. Data analysis by descriptive quantitatif andqualitative analysis. The survey on the coastal community district Bengkalis shows only a small portion of the community are about 10 percent knew about the CSR. The Results of the survey at the public district Siak only about 12 % those who know the existence of CSR. From exposure people had shareddesire / the needs of the local people for CSR is related to the 36 %, cash assistance training in the development of effort by 16 % assistance in form of an opening jobs 12 %. The remaining 36 % of respondents need assistance in form of equipment, scholarship school kids, rural development, aidcash assistance, and scholarship jobs and scholarships, jobs and health-care facilities, jobs and assistance funds, training and scholarships, as well as equipments and money. The results of the interview against one of the leaders of a company that there are around Bengkalis district and Siak district, obtained some information. Regarding the use of the term social responsibility for the community is not familiar because during this term used by the company is community development (CD).
PERBEDAAN REAKSI PASAR ATAS PENGUMUMAN PEMECAHAN SAHAM PADA LQ45 DAN NON LQ45 Hanny Meylita P; Gerianta Wirawan Yasa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The stock split is one form of corporate action conducted by the company to increase the liquidity of the stock. This activity is usually do when the stock price is overvalued or performed by companies thathave low liquidity. Interestingly, LQ45 companies known to have a high level of liquidity in the Indonesia Stock Exchange is still do stock split. This study aims to determine the market reaction to the LQ45 company and nonLQ45 the stock split to see whether there is a difference of abnormal return during the event window. The period of observation made in this study is 7 days. Sampling method is purposivesampling, and its found 9 LQ45 company and 37 nonLQ45 company listed on the Indonesia Stock Exchange. Return expectations in this study calculated with mean adjusted model. The hypothesis was tested using One Sample t-test, and Independent t-test. The results statistical hypothesis testing showed that the events on LQ45 and non LQ45 company gets a reaction from the market during the event window.
KEMAMPUAN PELATIHAN PASAR MODAL MEMODERASI PENGARUH PENGETAHUAN INVESTASI DAN PENGHASILAN PADA MINAT BERINVESTASI MAHASISWA Luh Komang Merawati; I Putu Mega Juli Semara Putra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The aim of the study is to investigate the influence of investment knowledge and income on the students’ intention to invest their money in capital market, where capital markets training variable as moderating variable. In order to achieve the goal of the study, respondents are student of Faculty of Economics- University of Mahasaraswati’s in Denpasar. Using purposive sampling technique, data were analyzed using multiple regression analysis with interaction to test hypotheses. The result of the study shows that investment knowledge and income have a positive effect on students’ intention to invest their capital in the capital market. In contrast, according to the interaction test of capital market training as moderatingvariable does not show a significant effect. It means that capital market training unable to strengthen or weaken the relationship investment knowledge and incomes on students’ intention to invest.
PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN SET PELUANG INVESTASI PADA KEBIJAKAN UTANG Aida Yulia; Nurhaida Nurhaida
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The objective of this research is to examine and analyze the effects of managerial ownership, profitability and investment opportunity set on debt policy from listed companies in the manufacturing sector in the Indonesia Stock Exchange method. The research by using purposive sampling and balanced paneldata, there are 66 companies fulfilling the criteria. The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The multiple regression analysis models is used to test hypothesis. The result of the research shows that managerial ownership has no impact on debt policy. Profitability measured by Return on Asset (ROA) has a negative influence on debt policy, and investment opportunity set measured by Market to Book Value of Equity (MBVE ) has a negative influence on debt policy.
MENGENAL SIAPA AKU DALAM MEMBANGUN ATAU MENGEMBANGKAN ILMU PENGETAHUAN (=AKUNTANSI) I Made Sadha Suardikha
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

I’m in question who I am? is the supreme consciousness that reached by humans, which is a true self that blends or single source, is something that can not be explained, but it seems there is none. So I’m in the question who I am? is something there but no, that is God. Build or develop science (= accounting)through human activity which is the abode of I, which is God, can be done through a profession or Swadharma each man himself. Profession man used as a means to build or develop science (=accounting) is related to the accounting profession.

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