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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Business and Applied Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Community Services: Sustainability and Empowerment
Fitriningrum, Andriati
Bunda Mulia University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Journal : Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

 1 
Machiavellianism and Corporate Ethical Values as Determinants of Accountants’ Ethical Decision Making Pulungan, Andrey Hasiholan; Fitriningrum, Andriati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants? ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants? ethical decision making. This study contributes to accounting literature by providing evidence on how weak ethical environment may trigger accountants to act unethically.  
Postal Services Liberalization Policy of the State Owned Enterprise Andriati Fitriningrum; Andrey Hasiholan Pulungan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i1.002

Abstract

The aims of this study are to examine the impacts of liberalization policy on the monopoly postal service market in developing countries like Indonesia. Liberalization policy has altered the business and way of State Owned Enterprise (SOE) to run its social welfare functions. Using the case of PT Pos Indonesia through quantitative methods to support qualitative analysis, this study reveals that liberalization is potential to promote the company’s financial and efficiency performance, unless the government clearly determines about its socio-economic function on SOE.AbstrakTujuan dari penelitian ini adalah menguji dampak kebijakan liberalisasi atas monopoli layanan pos di negara berkembang seperti Indonesia. Diterbitkannya kebijakan liberalisasi layanan pos berdampak pada proses bisnis dan operasi pada Badan Usaha Milik Negara (BUMN) dalam menjalankan fungsi kesejahteraan sosial. Melalui telaah kasus PT Pos Indonesia menggunakan metode kuantitatif untuk mendukung analisis kualitatif, penelitian ini mengindikasikan bahwa kebijakan liberalisasi dapat berpotensi memperbaiki kinerja keuangan dan efisiensi perusahaan, hanya jika pemerintah secara jelas menentukan fungsi sosio-ekonomi yang dijalankan oleh BUMN.
Co-Authors Albert Tomas Andrey Hasiholan Pulungan Andrey Hasiholan Pulungan Hilarius Bambang Winarko Maria Josef Retno Budi Wahyuni Nadya Nurul Imani Ni Made Ayu Diah Pradnya Dewi Rowland Rowland Temy Setiawan, Temy