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TEORI STEWARDSHIP: TINJAUAN KONSEP DAN IMPLIKASINYA PADA AKUNTABILITAS ORGANISASI SEKTOR PUBLIK OKTAVIANUS PASOLORAN; FIRDAUS ABDUL RAHMAN
Jurnal Bisnis dan Akuntansi Vol 3 No 2 (2001): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1164.384 KB) | DOI: 10.34208/jba.v3i2.518

Abstract

Dalam menghadapi permasalahan pemulihan perekonomian dan ancaman kelangsungan hidup perusahaan-perusahaan dalam masa krisis ekonomi yang dialami oleh Indonesia, maka untuk segera bangkit dari krisis, para pelaku bisnis harus mengubah cara mereka dalam mengelola bisnis. Disamping itu meunculnya era globalisasi dimana pasar akan semakin kompetitif, maka perubahan yang fundamental dalam penerapan corporate governance mutlak dilakukan. Seperti yang sudah dikemukakan di muka bahwa salah satu elemen dari corporate governance adalah meliputi struktur dan proses yang digunakan untuk mengarahkan dan mengelola bisnis dan kegiatan perusahaan ke arah peningkatan pertimbuhan bisnis dan akuntabilitas perusahaan. Adanya perbedaan kepentingan antara prinsipal dan agen, yang masing-masing ingin memaksimalkan utilitas menjadi pemicu timbulnya pendekatan baru yang mampu mengurangi kerugian-keugian yang diakibatkan oleh perbedaan kepentingan tersebut. Teori stewardship merupakan salah satu pandangan baru tentang cara mengelola organisasi dan personel-personel yang terkait didalamnya. Konsep kebersamaan (collectivity), kemitraan, pemberdayaan (empowerment), dan saling percaya dan pelayanan adalah konsep-konsep yang dikembangkan dalam pendekatan ini. Membentuk sikap yang mengarahkan pada teori stewardship sebagai salah satu pendekatan dalam pengelolaan organisasi diharapkan dapat mengatasi isu-isu yang berhubungan dengan corporate governance dan good corporate governance.
QUO VADIS AKUNTAN DALAM ERA REVOLUSI INDUSTRI 4.0 Rista Upa Tikurante; Oktavianus Pasoloran; Sita Yubelina Sabandar
Paulus Journal of Accounting (PJA) Vol 2 No 1 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.015 KB) | DOI: 10.34207/pja.v2i1.91

Abstract

Tujuan penelitian adalah untuk memahami kesiapan profesi akuntan dan mengetahui peluang dan tantangan profesi akuntan dalam revolusi industri 4.0. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan teknik pengumpulan data wawancara dengan akuntan publik, akuntan profesional dan akuntan pendidik. Hasil penelitian ini menunjukkan bahwa revolusi industri 4.0 menuntut profesi akuntan untuk menyesuaikan dengan perkembangan teknologi informasi. Peranan akuntan saat ini tak lagi terbatas pada book-keeping. Namun, mencakup pengendalian internal, memberikan analisa informasi bagi manajemen, terutama terkait strategi-strategi keuangan perusahaan. Akuntan harus mampu bertransformasi ke teknologi informasi karena dalam revolusi industri 4.0 penggunaan teknologi semakin meningkat. Selain itu, akuntan harus membekali diri dengan aspek-aspek yang non-accounting, supaya mempunyai keunggulan selain aspek keuangan.akuntan
PENGARUH VOLATILITAS ARUS KAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PERATAAN LABA Norbertus Domentris Bouk; Oktavianus Pasoloran; Suwandi Ng
AJAR Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i01.106

Abstract

This research aims to test 1) the influence of cash flow volatility to income smoothing, 2) the influence of cash flow volatility to firm value, 3) the influence of leverage to income smoothing, 4) the influence of leverage to firm value, 5) the influence of income smoothing to firm value, 6) the effect of volatility cash flow toward firm value and income smoothing as intervening variable, 7) the effect of leverage toward firm value and income smoothing as intervening variable. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample were selected using purposive sampling method. The number of sample resulted from this method are 139 companies. The result of empirical examination using path analysis gives result that 1) cash flow volatility has positive and significant relationship to the income smoothing, 2) cash flow volatility has positive and significant relationship to the firm value, 3) leverage has negative and significant relationship to income smoothing, 4) leverage has negative and significant relationship to the firm value 5) income smoothing has positive and unsignificant to firm value. In addition, using Sobel test, the result shows that income smoothing hasn’t play a role in mediating cash flow volatility and leverage toward firm value.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN EFISIENSI STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI Felicia Wuisan; Excel Limbunan; Oktavianus Pasoloran; Cherly Thanamal
AJAR Vol 4 No 02 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i02.201

Abstract

This study aims to examine the influence of ownership structure on firm value mediated by efficiency capital structure. This research uses pecking order theory, agency theory, and stakeholder theory. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2016-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical method used are path analysis and sobel test. The results showed that the efficiency of capital structure can fully mediate the effect of ownership structure on firm value.
PERAN MEDIASI JOB RELATED TENSION PADA HUBUNGAN WORK FAMILY CONFLICT AND FAMILY WORK CONFLICT Bernadetta Wiwik Wahyuningsih; Fransiskus Randa; Oktavianus Pasoloran
AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v1i01.46

Abstract

This study aims to examine the effect of mediation job related tension on work family conflict and family work conflict. Job performance can increase due to job related tension, family work conflict dan work family conflict. Population of this study is the treasure of expenditure in the region of Makassar. The sample of this study is the treasurer of expenditure who working on the technical implementation/unit of work on Kantor Pelayanan Perbendaharaan Negara Makassar I. Data were collected using survey on 160 responden. This study indicates that job related tension variables in mediating the relationship between work family conflict against job performance is type No Mediation, it can be concluded that work family conflict does not have an indirect effect on job performance or in other words job related tension variables fail to function as intervening variables that mediate the influence of work family conflict on job performance. Then the job related tension variables that mediate the relationship between family work conflict with job performance is a type of full mediation. So it can be concluded that job related tension variables have an indirect effect on job performance.
PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Monica Pratiwi Lukas; Oktavianus Pasoloran; Robert Jao
AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v1i01.47

Abstract

This research aims to examine the influence of value added capital employed, value added human capital, structural capital value added and relation capital value added on firm value. The population used in this research are all banking companies listed on the Indonesia Stock Exchange with the research period 2014-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 21 companies were selected to used being sample. The method of analysis used double linear regression analysis. The result show that value added capital employed has positive correlation and significant effect on firm value. The research also found that value added human capital, structural capital value added, and value added relation capital has positive correlation but no significant effect on firm value. First implications from this research is the company can survive from competitive business competition to sustainability of the company. Second implications from this reseacrh is investors better invest on the company which focus on resources based view.
PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL Lenny Kawandy; Oktavianus Pasoloran; Suwandi Ng
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.57

Abstract

This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.
MODEL AKUNTABILITAS KEUANGAN GEREJA TORAJA: STUDI INTERPRETIF FENOMENOLOGI Ratu Resti; Fransiskus Randa; Oktavianus Pasoloran
SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i01.182

Abstract

Financial accountability of religious organizations is a new phenomenon demanded by stakeholders. This study aims to reveal the financial accountability of a religious organization, namely the Toraja Church. Data were collected through in-depth interviews, observation and documentation. The object of this research is the Toraja Church of Imanuel Mandetek congregation and selects the pastor, treasurer, and verification division as key informants. The results of the study found that financial accountability in the Toraja JIM church was not fully realized. The meaning of financial accountability in the church is interpreted as a form of financial governance with the demand for the involvement of the congregation in realizing the vision of the organization, but on the other hand, financial accountability built by the principle of transparency is not sufficient. Transparency of financial budgets has not been implemented. The financial statement information submitted is still very simple and is not accompanied by an adequate budgeting process. Thus the accountability that is carried out has not been able to meet the expectations of the Church stakeholders as part of the services provided.
Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth Opportunity and Their Impact on Investor Reaction Hartono Hartono; Oktavianus Pasoloran; Fransiskus Eduardus Daromes
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.616 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p03

Abstract

This study aims to investigate the role of forward contract hedging in maintaining volatility cash flow and growth opportunity and its impact on investor reaction. The population in this study included 242 non-financial companies listed on the Indonesia Stock Exchange from 2013–2017. The sample was determined using purposive sampling, and path analysis was employed to analyze the data. Results show that forward contract hedging mediates the effects of volatility cash flow and growth opportunity on investor reaction. This research is expected to provide insights so that company management can improve performance properly and increase investor confidence through the application of hedging, thereby maintaining volatility cash flow and growth opportunity. Keywords: Cash flow volatility, growth opportunity, hedging forward contract, investor reaction.
MEKANISME PENGUNGKAPAN EMISI KARBON DAN REAKSI INVESTOR Chen Kelvin; Oktavianus Pasoloran; Fransiskus Randa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.214 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p02

Abstract

This research aims to investigate the role of carbon emission disclosure as a mechanism to improve investors' reaction to abnormal stock returns mediated by cost of equity. The samples used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2017. There were 122 companies with 610 observations. The samples were selected using the purposive sampling method. By using the path analysis method, the results show that carbon emission disclosure has a negative relationship with the cost of equity, carbon emission disclosure has a positive relationship with abnormal stock return, while the cost of equity has a negative and significant relationship with abnormal stock return. Additionally, the results obtained using the Sobel test show that the cost of equity plays a role in mediating the relationship between carbon emission disclosure and abnormal stock returns. Keywords: carbon emission disclosure; cost of equity; abnormal stock returns