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DEVELOPING THE VALUE CHAIN TO GET SUSTAINABLE COMPETITIVE ADVANTAGE IN THE COMPUTER INDUSTRY: A CASE STUDY AT “IBM CORPORATION” Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Persaingan dalam berbagai macam industri semakin lama semakin ketat. Persaingan yang semakin ketat tersebut menyebabkan banyak perusahaan dipaksa untuk mempertimbangkan dan bahkan mungkin menyusun kembali tujuan dan strategi-strategi mereka. Hal tersebut harus dilakukan dalam rangka untuk mencapai keunggulan kompetitif yang berkelanjutan. Dalam rangka mencapai keunggulan kompetitif yang berkelanjutan, perusahaan tidak boleh hanya mengembangkan strategistrategi yang hanya terfokus pada fungsi-fungsi internal perusahaan. Perusahaan juga harus mengembangkan strategi-strategi yang berfokus ke hal-hal yang lebih luas – fungsi-fungsi terkait yang berada di luar fungsi-fungsi internal perusahaan. Porter (1985) menyebut fokus seperti ini sebagai “Value Chain”. Pengembangan strategi-strategi yang didasari pada konsep value chain sangat diperlukan pada industri yang bersifat inovatif seperti halnya industri computer, yang mana kualitas dan respon yang cepat terhadap kebutuhan konsumen sangat dituntut. Dalam tulisan ini, penulis akan menguraikan pemahaman terhadap konsep value chain. Kemudian penulis juga akan melakukan evaluasi terhadap strategi-strategi dan value chain yang diterapkan oleh IBM salah satu raksasa industri komputer dunia – serta pengaruh penerapan value chain IBM tersebut dalam mendukung strategi-strategi IBM.

METODA-METODA AKUISISI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Every company has its own unique business process compare to its similar industry. That unique business process needs to be supported by Proper Accounting Information System which provides financial information as the basis of decision making. Because the level of business process uniqueness is also different from one company to others, it also needs different Accounting Information System which also has different complexity to support that uniqueness. That difference need of Accounting Information System needs proper method in its acquisition. The method of its acquisition includes bespoke development, purchasing ‘off-the-shelf’ software, end-user-development software, and hybrid approach to system acquisition. Proper method chosen in its acquisition can support the achievement of the efficiency and effectiveness whether in system acquisition itself and its implementation in the company business process.Keywords: accounting information system, financial information, system acquisition methods

PEMAHAMAN PERILAKU SEBAGAI DASAR PENENTUAN REWARD YANG TEPAT AGAR KINERJA INDIVIDUINDIVIDU DALAM PERUSAHAAN MENINGKAT Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Proper rewards usually are used to stimulate employees in the organization to give their best effort in order to support the organization goal. When rewards are given, their types and amounts should be considered and related to the different level of staffs and managements in the organization which also impacts to the differences in organization individuals’ motivations. The management has to fine how to determine proper rewards so by it the employee performance hopefully also can be increased. When the employee performance increases, the organization can achieve its goal effectively and efficiently. To determine proper reward, the management has to understand employee’s behaviors because they usually reflect their satisfaction of the result of their efforts and their current condition. It also should be understood that employees’ behaviors usually also reflect employees effort to try to achieve their better life.

Implementation Strategy of Higher Education Social Responsibility to Acquire New and Qualified In-Line Students: A Case Study Nung Harjanto; Rahmawati Rahmawati; Hasan Fauzi; M. Agung Prabowo
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.93

This study aims to provide novel empirical evidence about the effectiveness of higher education social responsibility (HESR) as a strategy to acquire new and qualified in-line students for higher education institutions. In this research, a case study of Akademi Akuntansi YKPN Yogyakarta, a leading higher education institution offering vocational accounting courses in Indonesia, is used. Results show that the number of HESR activities implemented in vocational higher education has positive significant effects on new and qualified in-line students. Our hypothesis tested through linear regression also reveals that the number of HESR activities implemented in vocational higher education positively affects the number of its new and qualified in-line students from related partner vocational high schools. This research contributes to the analysis of supply chain linkage literature, especially linkages for higher education institutions, through the implementation of HESR as a strategy to acquire these students in higher education institutions and to achieve a sustainable competitive advantage. Although this topic in higher education is important, it has been rarely explored.

PENGUJIAN PERAN PERLINDUNGAN INVESTOR DAN KULTUR TERHADAP PERILAKU MANAJEMEN LABA PADA PERUSAHAAN KELUARGA: STUDI INTERNASIONAL Francisca Reni Retno Anggraini; Yavida Nurim; Nung Harjanto
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.444 KB)

This study aims to examine the role of investor protection level, culture, and family ownership level variables to the family firms’ earnings quality. This study is based on two opposite arguments about the effect of family ownership in family firms. This study uese LaPorta et al.’s proxy to measure investor protection level, and then the are two culture; power distance and individualism/collectivism. The family ownership is proxied by the percentage of share owned by individual or family, et least 20%. The sample is taken from 2002-2008 OSIRIS data base. Based on the examination of family firms in around 17 countries, this study reveals that the individual or family as insider shareholders has positive effect to the earnings quality. Surprisingly, investor protection has less benefit in increasing the family firms’ earnings quality, but culture in a country influences the family’s behaviour through ameliorating or deteriorating the earnings quality. Key words: Investor protection, culture, family firm, and earnings quality

Penerapan dan Pengendalian Jaringan Komunikasi pada Sistem Informasi Akuntansi Berbasis Komputer Nung Harjanto
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (98.536 KB)

The information system has a strategic position for the company to achieve organizational goals. With the support of computer technology, the information generated will be presented with an accurate, secure and fast. Organizational information system is designed such that it can support the organization's operations and decision making. With the network system, each organizational unit are connected to one another in a local, regional and even multinationals that transfer of information can take place quickly and easily so as to encourage high efficiency. Besides, information technology can send information in various forms (data, visual, and audio-visual). The communication network can be constructed through three organizational approaches, a) centralized network, b) decentralized system and c) distributede of data processing. Each of these approaches has advantages and disadvantages. Besides, there are advantages and disadvantages of computer-based information system has some potential threats, such as vulnerability to loss or corruption of data, the difficulty of the data to be searched, and computer crime. The designers of information systems as well as top managers are encouraged to consider these matters so that the application of computer-based accounting information system can be completely managed and controlled so safe and beneficial in supporting the activities of the company.

INDEPENDENT COMMISSIONER’S EXISTENCE AND EXPERTISE INFLUENCES ON INDONESIAN RURAL BANK’S CREDIT PERFORMANCE Nung Harjanto; Rahmawati Rahmawati
AFEBI Accounting Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Although the BPR's growth rate is very good, most BPRs of 1,184 (68%) are with limited core capital (CC) of less than IDR 6 billions. One of the main problems with BPRs with core capital below IDR 6 billions is that the credit performances of those Indonesian Rural Banks tend to deteriorate. In the other hand, according to OJK in POJK No.4/POJK.03/2015, the existence of independent commissioner is only compulsory for BPRs with core capital IDR 50 billionss and above. This research is concentrated to the empirically analyze of the worsening cause of the lack of governance, especially the effects of the existence of independent commissioner and independent commissioner’s expertise on the credit performance of BPRs with core capital below IDR 50 billions. Using purposive sampling, the sample data are taken from BPRs in Central Java Province and Yogyakarta Special Region Province. The secondary data related to these research variables are processed and analyzed by cross-sectional linear regression using SPSS statistic software with a significance level of 5%. This research result shows that independent commissioners' existence and independent commissioner’s expertise have positive significant effects on the credit performance of BPRs with core capital below IDR 50 billions.Keywords: Credit Performance, Expertise, Internal Governance, Independent Commissioner, and Rural Bank

Implementation Strategy of Higher Education Social Responsibility to Acquire New and Qualified In-Line Students: A Case Study Nung Harjanto; Rahmawati Rahmawati; Hasan Fauzi; M. Agung Prabowo
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.93

This study aims to provide novel empirical evidence about the effectiveness of higher education social responsibility (HESR) as a strategy to acquire new and qualified in-line students for higher education institutions. In this research, a case study of Akademi Akuntansi YKPN Yogyakarta, a leading higher education institution offering vocational accounting courses in Indonesia, is used. Results show that the number of HESR activities implemented in vocational higher education has positive significant effects on new and qualified in-line students. Our hypothesis tested through linear regression also reveals that the number of HESR activities implemented in vocational higher education positively affects the number of its new and qualified in-line students from related partner vocational high schools. This research contributes to the analysis of supply chain linkage literature, especially linkages for higher education institutions, through the implementation of HESR as a strategy to acquire these students in higher education institutions and to achieve a sustainable competitive advantage. Although this topic in higher education is important, it has been rarely explored.

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