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MANAJEMEN KONFLIK PERAN PROFESIONAL-MANAJERIAL DI KANTOR AKUNTAN PUBLIK MELALUI ORIENTASI PADA TUJUAN SISTEM DAN KEADILAN PERSEPSIAN SITI MUTMAINAH
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): 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 (1598.284 KB) | DOI: 10.34208/jba.v5i2.558

Abstract

Historically, it was believed that dual role (i.e. the individual as professional and also involve in managerial role) can potentially have adverse consequences through the creation of role conflict. Comerford and Abernethy’s (1999) finding revealed that the individuals with a high professional orientation will experience less adverse consequences (i.e. lower role conflict) when involved in the budgeting process provided that they have taken on a system goal orientation. As such, this field study reexamines this professional-managerial role conflict with the different subject. Besides, this study is extended by looking at the moderating effect of perceived fairness on the relationship between professional orientation and role conflict. The result of this study was not consistent with those indicated by prior empirical research which showed that goal system orientation had a direct effect on the relationship between professional orientation and role conflict. This finding, however, support the contemporary perspective, which suggest that occupational commitment and organizational commitment are positively, not negatively associated. The other finding of this field study does not enable rejection of the second null hypothesis for the sample group with lower participation level. It indicates that professional-managerial conflict is reduced when professionals who have lower participation level in budgeting, have higher perceived fairness level.
DETERMINAN PROFIT DISTRIBUTION MANAGEMENT BANK SYARIAH DI INDONESIA PERIODE 2008-2011 Gagat Panggah Mulyo; Siti Mutmainah
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 1 (2013): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1499.689 KB) | DOI: 10.34202/imanensi.1.1.2013.31-41

Abstract

Studi ini bertujuan menganalisa faktor-faktor yang mempengaruhi manajemen distribusi laba (PDM) in bank syariah Indonesia. Koleksi data dilakukan dengan metode purposive sampling dari 5 bank (Bank Muamalat, Bank Syariah Mandiri, Bank Mega Syariah, Bank Bukopin Syariah dan Bank Rakyat Indonesia Syariah). Hasil mengndikasikan bahwa kecukupan modal, proporsi pendanaan non investasi, eliminasi penghapusan aset produktif, memiliki pengaruh positif pada PDM. Efektivitas pendaanaan depositor dan proporsi pendanaan depositir memiliki pengaruh negatif pada PDM, sedangkan pertumbuhan Produk Domestik Bruto dan umur bank tidak memiliki pengaruh pada PDM.
MANAJEMEN IMPRESI PERUSAHAAN ROKOK: KAJIAN ATAS PELAPORAN SAMPOERNA PADA WEBSITE DENGAN MODEL SMCR BERLO Siti Mutmainah
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.945 KB) | DOI: 10.18202/jamal.2011.08.7119

Abstract

Cigarette Company Impressions Strategy: Study of Sampoerna Reporting on the Website with Berlo SMCR Model. The aim of this research is to explor the aims, strategies and techniques of impression management done by Sampoerna in its reporting which can be caught from its website. Berlo’s SMCR communication model is used ini this research. The research used qualitative research method with interpretive paradigm and fenomenology approach. Content analysis is applied to analyze Sampoerna website. The results show reporting in Sampoerna’s website is presented in the forms of narration, argumentation, refutation and persuation. Doing proactive and control-protective strategies and some techniques of impression management has been making company’s position dan image creation fix up and become stronger. Managing impression, Sampoerna’s reporting in website can perform reference, emotive and conative functions.  Manajemen Impresi Perusahaan Rokok: kajian atas Pelaporan Sampoerna pada Website dengan Model SMCR Berlo. Tujuan penelitian ini adalah untuk mengeksplorasi tujuan, strategi dan teknik manajemen yang dilakukan oleh Sampoerna pada pelaporan yang dapat ditangkap dari websitenya. Model komunikasi Berlo SMCR digunakan dalam penleitian ini. Metode penelitian kualitatif dengan paradigma interpretatif dan pendekatan fenomenologi digunakan dalam riset ini. Analisis isi diterapkan untuk menganalisis website Sampoerna. Hasil penelitian menunjukkan pelaporan di situs Sampoerna disajikan dalam bentuk narasi, argumentasi, sanggahan dan persuasif. Strategi proaktif dan kontrol-pelindung dan beberapa strategi manajemen inpresi yang lain telah membuat posisi perusahaan dan pembentukan kreasi fix up dan menjadi lebih kuat. Dengan mengelola impresi, pelaporan Sampoerna di website dapat dapat menampilkan funugsi referensi, emotif dan konatif.
Social Construct of Business Entity's Performance Measurer: A Case Study of SME in Kudus SITI MUTMAINAH; TRI JATMIKO WAHYU PRABOWO; SURYA RAHARJA
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.226

Abstract

This research aims to study the performance measurement systems (PMS) practices in small and medium enterprises (SMEs). This qualitative research employs a case study methodology which investigates how the social construction on performance measurement system in Mubarokfood, an SME using society cultural sphere in Kudus. This study argues that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concludedthat the SME is committed to PMS because such practice is important for the company to gain legitimacy and maintain social harmony. Weber's concept on disenchantment of the world was irrelevant in the case of Mubarokfood. Mubarokfood is running on rationalization which develops new pattern in its spiritual aura, i.e., doing spiritual rationalization. Consequently there is no disconnection between spiritual and rational world
Pengruh Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus yang Berpusat pada Mahasiswa Terhadap Efektivitas Pembelajaran Akuntansi Keperilakuan Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.194

Abstract

Traditional learning model that puts dominant lecturer as a center of gravity in the classroom has embedded weaknesses.  In this traditional model, an instructor looks like if she or he is a source of knowledge.  On the other hand, students are no more than a "copying machine" where they listen and make a copy of the lecture for the day.   The involvement of students in the learning process then is limited.  It often happens only during midterm and final exams.  Students try to understand all the class material in a very short period of time closed to the exams. The effectiveness of learning process is very low. A classroom becomes a place where an instructor teaches and not where students learn.  Hence, improvement is inevitably needed in the learning process, materials, method, management of class, and also in the assessment system. This study explores an alternative learning method, namely case-based learning and cooperative learning method in student-centered learning method's context. Various researches indicate that these alternative learning methods are not only able to improve learning achievement, but they are also able to increase non-cognitive ability, such as self-esteem, communication and interpersonal relation, and learning to learn.  I apply these learning methods in Behavioral Accounting class at Faculty of Economics, Diponegoro University. At the end of the class, I distributed questionnaires to students and analyzed the answer to examine the effectiveness of learning model. The results of applying these learning methods indicate greater benefits both to the instructor and the students, compared to traditional learning method. I argue that these learning methods can optimize intellectual, social, emotional, and language potency of the students.
PENGARUH SIKAP PUSTAKAWAN TERHADAP TINGKAT KUNJUNGAN SISWA DI PERPUSTAKAAN SMA N 7 SEMARANG Siti Mutmainah; Jazimatul Husna
Jurnal Ilmu Perpustakaan Vol 5, No 1 (2016): Januari 2016
Publisher : Jurusan Ilmu Perpustakaan, Fakultas Ilmu Budaya, Universitas Diponegoro

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

Abstract

 Penelitian ini berjudul “Pengaruh Sikap Pustakawan terhadap Tingkat Kunjungan Siswa di Perpustakaan SMA Negeri 7 Semarang”. Penelitian ini merupakan penelitian deskriptif kuantitatif. Metode pengumpulan data yang digunakan adalah observasi dan angket. Angket disebarkan kepada 10% jumlah populasi, yaitu sebanyak 75. Penghitungan data dalam penelitian ini digunakan aplikasi bantu SPSS 21. Tujuan penelitian ini yaitu untuk mengetahui seberapa besar pengaruh sikap pustakawan terhadap tingkat kunjungan siswa di SMA Negeri 7 Semarang. Hasil penelitian menjelaskan bahwa: Sikap pustakawan mempunyai pengaruh terhadap  tingkat kunjungan siswa. Hal ini ditunjukkan dengan beberapa aspek seperti sikap ramah pustakawan, pustakawan memahami pengguna perpustakaan, pemenuhan kebutuhan siswa dan sikap pustakawan menjadi alasan siswa berkunjung ke perpustakaan yang dapat memberikan kontribusi sebesar 38%. Dari analisis statistik dapat diketahui bahwa sikap pustakawan (variabel X) terhadap tingkat kunjungan siswa (variabel Y) dapat diperoleh melalui persamaan Y’=0,634+1,061. Hasil pengujian hipotesis menunjukkan bahwa sikap pustakawan berpengaruh positif dan signifikan terhadap tingkat kunjungan siswa. Hal ini terbukti dari hasil hipotesis yang menunjukkan bahwa thitung= 6,684 dan ttabel = 0,1000. Dari hasil tersebut thitung lebih besar dari ttabel. Dengan demikian dapat disimpulkan bahwa H0 ditolak dan H1 diterima, yang artinya ada pengaruh yang signifikan antara variabel sikap pustakawan dengan variabel tingkat kunjungan siswa.
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Arum Dwi Jayanti; Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.955 KB) | DOI: 10.14710/jaa.13.1.37-60

Abstract

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation
PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM (STUDI KASUS PADA PERUSAHAAN PERAIH PENGHARGAAN ISRA 2009-2010) Aldair Rorin Akis; Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.21 KB) | DOI: 10.14710/jaa.7.2.122-133

Abstract

This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) announcementto abnormal return and trading value activity. The impact of award publication could be seenfrom whether there are some differences between abnormal return and trading value activitybefore and after ISRA announcement. The research samples are 16 companies which acceptedthe appreciation of ISRA period 2009-2010. The research data that used is secondary data thatconsist of daily closing price of shares and daily trading volume with an event period 5 days beforeannouncement and 5 days after announcement by used a market adjusted model for expectedreturn. Hypothese are tested by paired samples t-test. The result of this research proves that thereis no difference abnormal return before and after ISRA 2009-2010 announcement, Trading valueactivity have no difference before and after ISRA 2009-2010 announcement.
Determinan Intensi Whistleblowing: Persepsi dukungan organisasi sebagai variabel moderasi Septiana Dwi Lestari; Siti Mutmainah
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 9 No 2 (2023): Agustus 2023
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v9i2.14829

Abstract

Fraud is a global problem that affects all organizations around the world. The results of the ACFE Indonesia survey show that in Indonesia Fraud the most common Fraud is through the whistleblowing. There are several factors that influence someone to do whistleblowing. This study aims to prove the effect of attitudes, subjective norms, perceived behavioral control, and perceived authentic leadership on whistleblowing and to examine the role of perceived organizational support in moderating these interactions. The sample used is ASN in the Tegal District Government. This study uses purposive sampling for the selection of respondents. The type of data used in this study is primary data. Based on the questionnaire distribution process, the number of samples was 449 respondents. Furthermore, testing the hypothesis in this study using the software WarpPLS 7.0 The results show that attitudes, subjective norms and perceived authentic leadership have a positive effect on intention internal whistleblowing. Meanwhile, perceived behavioral control has no effect on intention internal whistleblowing. Perceived organizational support can weaken the influence of attitudes, perceived behavioral control and perceived authentic leadership on intention internal whistleblowing and cannot moderate subjetive norms of intention internal whistleblowing.