I Made Narsa
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

IMPLEMENTASI TANGGUNGJAWAB SOSIAL PT PETROKIMIA GRESIK PADA MASYARAKAT LOKAL: APA KATA MEREKA? Narsa, I Made; Irwanto, Andry
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.096 KB)

Abstract

Abstrak: Implementasi tanggungjawab sosial PT Petrokimia Gresik pada masyarakat lokal: Apa kata mereka?. Penelitian ini mengeksplorasi dan menganalisis secara mendalam dampak pelaksanaan program CSR PT Petrokimia Gresik terhadap kondisi sosial, ekonomi, dan lingkungan masyarakat lokal, khususnya di Kelurahan Karangturi, Gresik. Dengan mewawancarai informan dan  didukung data demografi desa, penelitian ini menemukan bahwa pelaksanaan CSR telah membawa dampak positif dan nyata bagi masyarakat Kelurahan Karangturi berupa membaiknya kondisi sosial masyarakat, baik pada bidang kesehatan, pendidikan, ketenagakerjaan, dan penguatan kelembagaan melalui penanganan balita gizi buruk, pemberian beasiswa, maupun kondisi lingkungan berupa ketersediaan air bersih dan keadaan udara. Abstract: Inplementasion of PT Petrokimia Gresik social responsibility on Local Society: What Did they say?. This study explores and analyzes in depth the impact of CRS program of PT PG  on social, economic, and environment conditions of the surrounding society especially in Kelurahan Karangturi, Gresik. We interviewed informant and were supported by monographic data of the county. We found that the implementation of CSR brings positive and real impact to the social conditions of the society as it improves many aspects of the society that includes health, educations, employment, and institutional strengthening through management of bad nutrient infants, scholarships, and improvement in clean water availability and air condition.
LEVEL PENALARAN MORAL DAN KONFLIK PERAN: STUDI EKSPERIMEN BAGI MODEL PERILAKU WHISTLEBLOWING APARAT PENGAWASAN INTERNAL PEMERINTAH Diani, Rury Citra; Narsa, I Made
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 Desember 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.084 KB) | DOI: 10.28986/jtaken.v3i2.104

Abstract

Peran Aparat Pengawasan Internal Pemerintah (APIP) sangat diharapkan dalam mewujudkan tata kelola pemerintahan yang baik dan bersih. Namun banyak kecurangan dan berbagai praktek pelanggaran etika dan hukum yang mengakibatkan kerugian negara tidak berhasil diungkap oleh APIP, melainkan diungkap oleh pihak di luar organisasi. Penelitian ini bertujuan untuk menguji pengaruh level penalaran moral dan konflik peran terhadap perilaku whistleblowing APIP. Dengan menggunakan desain faktorial 2x2 antar subjek, eksperimen yang melibatkan 102 mahasiswa magister akuntansi, menemukan bahwa APIP dengan level penalaran moral yang tinggi memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level penalaran moral yang rendah. APIP dalam kondisi konflik peran terbukti memiliki perilaku whistleblowing lebih rendah dibandingkan APIP dalam kondisi tidak ada konflik peran. APIP dengan level penalaran moral tinggi dan tidak ada konflik peran memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level moral rendah dan ada kondisi konflik peran. Hasil penelitian juga menunjukkan bahwa perilaku whistleblowing APIP dengan level penalaran moral yang tinggi tidak berbeda signifikan dalam kondisi ada konflik peran atau dalam kondisi tidak ada konflik peran.
Strategic Assets Management: Fokus Pemanfaatan Aset Negara Dengan Pendekatan Resource Based View (RBV) Hariyanto, Eko Budi; Narsa, I Made
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.3831

Abstract

This research aims to be forming the right framework to optimize the management of public assets utilization by DJKN (Direktorat Jenderal Kekayaan Negara) using Resourced Based View (RBV). The method used is a case study. The results show that there are many idle assets that haven’t been used, asset that haven’t use optimally for serving (under used), and many assets haven’t been used corresponding with highest and best uses. It means that there are potencial resources and capacities that haven’t maximally used because of many limitations. This condition can cause the losses of opportunity to optimizing the asset utilization either for the job and function of the government or the opportunity loss in getting state revenue from those optimally asset utilization through corporation with the third party. So, public assets management should be done by optimizing resources and capacity which are owned. Here, empowerment of all of resources and capacity that belong to the organization, can be done to support the achievement of the core value which is optimally public assets utilization. That’s why the right framework of the publics asset utilization with RBV approach is hoped to give a solution for the problem that came from management and utilization of capacity and resources that haven’t been run well.
The Effect of Adverse Selection and Psychological Capital on Decision Making Involving Escalation Situations: An Experimental Study Narsa, I Made; Narsa, Niluh Putu Dian Rosalina Handayani
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30239

Abstract

This study examines the determinant of structural variable (adverse selection) and psychological variable (psychological capital – PsyCap) on manager’s tendency to escalate their commitment. This study used 2 x 2 factorial experimental design as a research method. The participant of this study is management and accounting master students who act as the surrogate of project manager. Used ANOVA as the data analysis technique, this study found a main effect of adverse selection and PsyCap in predict the escalation of commitment. However, there is no effect of the interaction between those two variables on escalation of commitment. This study contributes to the literature of escalation of commitment as well as psychological capital literature, considering that PsyCap is always associated with positive outcome but this study found that the high PsyCap might also predict undesirable outcome such as escalation of commitment.
CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange) Isnalita; I Made Narsa
Asian Journal of Accounting Research Volume 2 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-02-B002

Abstract

This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.
HUBUNGAN GOOD CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN: PERAN MEDIASI STABILITAS BANK Muhammad Wisnu Girindratama; I Made Narsa Narsa
Riset Akuntansi Keuangan Vol 4, No 2 (2019): October 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i2.2126

Abstract

Penelitian ini merupakan studi empiris yang memiliki tujuan untukmenginvestigasi pengaruh mediasi stabilitas bank terhadap hubungan GoodCorporate Governance (GCG) dan kinerja perusahaan. Penelitian inimenggunakan pendekatan kuantitatif. Jenis data merupakan data sekunder yangbersumber pada annual report masing-masing perusahaan sampel. Sampel yangdigunakan dalam penelitian ini sejumlah 178 tahun perusahaan perbankan yanglisting di Bursa Efek Indonesia periode tahun 2013-2017. Teknik analisis datayang digunakan pada penelitian ini adalah analisis jalur dengan bantuan aplikasiprogram SPSS. Dalam model direct-indirect effect, menunjukkan hasil penelitian bahwa stabilitas bank memiliki peran mediasi dalam bentuk parsialdalam hubungan Good Corporate Governance (GCG) dan kinerja perusahaan.
Studi Deskriptif Awareness dan Persepsi pada Pelaku UMKM dan Koperasi Mengenai SAK EMKM: Sebuah Update Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya; I Made Narsa
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113537

Abstract

This study aims to analyze descriptively how the level of awareness of SMEs and cooperatives in East Java Province towards SAK EMKM. After that, it will also be analyzed how the perception of MSME actors and cooperatives regarding the usefulness and unutility of SAK EMKM. Data collection methods using questionnaires and research subjects as many as 90 respondents. The results showed that 47.8% of respondents knew about SAK EMKM and only 14.9% of respondents had good knowledge of SAK EMKM. The perception of usefulness that financial statements can be more easily understood if made based on SAK EMKM becomes the perception with the highest average while the perception of the number of disclosures that must be made by the entity becomes the perception of uselessness with the highest average. Although this research is only in the form of descriptive quantitative analysis and does not test a hypothesis, this research is expected to increase our insight and knowledge, especially to parties with an interest in SAK EMKM, especially since there has been no research that has tried to examine this comprehensively. Keywords: Cooperative’s Subject; SAK EMKM; SAK ETAP; SME’s Subject.
IMPLEMENTASI TANGGUNG JAWAB SOSIAL PT PETROKIMIA GRESIK PADA MASYARAKAT LOKAL: APA KATA MEREKA? I Made Narsa; Andry Irwanto
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.096 KB) | DOI: 10.18202/jamal.2014.12.5034

Abstract

Abstrak: Implementasi Tanggung Jawab sosial PT Petrokimia Gresik pada Masyarakat Lokal: Apa Kata Mereka?. Penelitian ini mengeksplorasi dan menganalisis secara mendalam dampak pelaksanaan program CSR PT Petrokimia Gresik terhadap kondisi sosial, ekonomi, dan lingkungan masyarakat lokal, khususnya di Kelurahan Karangturi, Gresik. Dengan mewawancarai informan dan  didukung data demografi desa, penelitian ini menemukan bahwa pelaksanaan CSR telah membawa dampak positif dan nyata bagi masyarakat Kelurahan Karangturi berupa membaiknya kondisi sosial masyarakat, baik pada bidang kesehatan, pendidikan, ketenagakerjaan, dan penguatan kelembagaan melalui penanganan balita gizi buruk, pemberian beasiswa, maupun kondisi lingkungan berupa ketersediaan air bersih dan keadaan udara. Abstract: Inplementasion of PT Petrokimia Gresik Social Responsibility on Local Society: What did They Say?. This study explores and analyzes in depth the impact of CRS program of PT PG  on social, economic, and environment conditions of the surrounding society especially in Kelurahan Karangturi, Gresik. We interviewed informant and were supported by monographic data of the county. We found that the implementation of CSR brings positive and real impact to the social conditions of the society as it improves many aspects of the society that includes health, educations, employment, and institutional strengthening through management of bad nutrient infants, scholarships, and improvement in clean water availability and air condition.
WHAT IS STRATEGY? I Made Narsa
Jurnal Pendidikan Akuntansi Indonesia Vol 6, No 1 (2008): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.765 KB) | DOI: 10.21831/jpai.v6i1.1788

Abstract

Paper ini mengkaji secara deskriptif-kualitatif mengenai berbagai konsep strategi dan berbagai aliran pemikiran dalam formasi dan implementasi strategi. Tujuannya untuk menjawab pertanyaan  ”what is strategy”?. Pola pembahasan dimulai dari membahas strategy, what does it really mean? kemudian dilanjutkan dengan mengulas pandangan individual para ahli strategi, perspektif mekanistik dan organik, berbagai aliran pemikiran, formulasi dan implementasi strategi, perubahan lingkungan dan reformulasi strategi. Hasil kajian menunjukkan bahwa strategi hanyalah “istilah” yang sangat generik, konsep sintetik, penyelesaian masalah, dan alat yang proaktif bagi manajemen. Dalam penggunaannya, strategy tidak dapat didefinisikan hanya dengan satu definisi saja, atau hanya dari satu perspektif saja, melainkan multidimensi, tergantung pada konteks, dan harus selalu beradaptasi dengan perubahan lingkungan.
Apakah Tanggung Jawab Sosial Perusahaan Memediasi Pengaruh Karakteristik CEO terhadap Tingkat Penghindaran Pajak? Sulaksono Suryo Pranoto; I Made Narsa
E-Jurnal Akuntansi Vol 31 No 1 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i01.p02

Abstract

The purpose of this study is to test empirically whether CSR can mediate the effect of CEO characteristics on the level of tax avoidance. The variables studied were political experience; academy affiliation; educational background abroad; gender. The sample in this study were manufacturing companies listed on IDX in 2017-2018, there are 179 companies listed in manufacturing companies. This study uses purposive sampling on manufacturing companies that meet certain criteria. The analysis technique used is path analysis. This study produces findings that CSR analysis can mediate the effect of political experience on the level of tax avoidance; CSR can mediate the effect of academic affiliation on the level of tax avoidance; CSR can mediate the influence of educational backgrounds abroad on the level of tax avoidance; CSR can mediate the effect of gender on the level of tax avoidance. Keywords: Corporate Social Responsibility; Political Experience; Academy Affiliates; Overseas Educational Background; Gender; Tax Avoidance Rates.