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Kritik terhadap Positive Accounting Theory (PAT) dan Menuju PAT Yang Lebih Bernilai Ekowati, Wiwik Hidajah
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.146

Positive Accounting Theory (PAT) yang pertama digagas oleh Watt dan Zimmerman (WZ, 1978) telah banyak mengilhami dan memberikan kontribusi terhadap perkembangan penelitian akuntansi, khususnyapenelitian mainstream. Menurut teori ini akuntansi harus bisa dipakai untuk menjelaskan (to explain) dan memprediksi (to predict) fenomena yang ada di alam. Tulisan WZ selain banyak memberikan kontribusi terhadap perkembangan penelitian akuntansi, juga banyak menimbulkan kritik dan perdebatan dari peneliti lainnya. Kritik terutama ditujukan pada dua aspek, yaitu dari segi metode penelitian dan dari metodologi penelitian. Dari metode penelitian, isu pertama ditujukan pada kurangnya kekuatan tes. Isu kedua mencakup kemungkinan bahwa hasil-hasil yang diperoleh dalam literatur akuntansi positif adalah akibat dari hipotesis altematif yang tidak diakui, bukan hipotesis yang dinyatakan. Sedangkan dari segi metodologi penelitian, kritik ditujukan pada asumsi dasar ilmu yang dipakai untuk landasan penelitian. Dasar penelitian diambil dari mathematical construction yang menurut banyak peneliti tidak cocok diterapkan untuk penelitian akuntansi. Juga pendapat WZ yang menyatakan penelitian harus free value dan netral, literatur akuntansi keuangan tradisional adalah â€œtidak ilmiah" karena literatur akuntansi tersebut terfokus pada â€œpreskripsiâ€ (norma) dan memberikan perhatian yang sangat kecil dalam pengembangan teori, banyak mendapat kritikan. Untuk menutupi kelemahan PAT agar hasil penelitian lebih mempunyai nilai, maka langkah yang bisa dilakukan adalah dengan: Integrated Utility, Value free to value laden, S-matrix Theory, Exstention Maximation. Kata kunci: Integrated Utility, Value free to value laden, S-matrix Theory, Exstention Maximation.

ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENGGAJIAN KARYAWAN (Studi Kasus Pada PT PLN (Persero) Distribusi Jawa Timur Area Malang) Dyah Ratna Kusumawardhani; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objective of research is to analyze the internal control system of employee payroll cycle which is applied at PT PLN (Persero) of East Java Distribution for Malang Area. Employee payroll cycle begins by recording attendance timing using Fingerprint Machine and ends with the bank transferring money the payroll to the account of each employee. Research type is descriptive study which is to develop a concept and to compile the facts but without testing the hypothesis. It is aimed at giving description about situation and condition which can be obtained through interview, observation and documentation. Result of research is evaluated and given suggestion for the improvement. Result of analysis concludes that the implementation of accounting information system and internal control of employee payroll cycle which is applied at PT PLN (Persero) of East Java Distribution for Malang Area is already good, meaning that it complies with the standard and procedure stated by company. The system has been computer-based, which is called System Application and Product in Data Processing (SAP). Some improvements are needed to deal with weaknesses. These weaknesses are the lack of limitation on the use of Internet technology, the data storage shelf that is highly subjected to theft and damage, and some employees who not optimally using their work hour.Keywords: Payroll, Payroll Information System, Internal Control, Payroll Internal Control, and Computerization.

EFFECT OF LENDING PT. BPR MITRA DHANACESWARA TO INCREASE REVENUES TRADER SMALL AND MICRO (Case Study in PT. BPR Mitra Dhanaceswara) Rizky Aulady; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Bank is a financial institution whose principal business is to collect funds and distribute those funds back into the community in the form of credit and to provide services in payment traffic and circulation. To facilitate its operations, the bank established a branch in the areas with the aim of providing bank services to the community, especially in economically weak. One of the services performed by the bank is lending to the public. Basically the main function of the credit is to the fulfillment services to the needs of the community (to service the society) in order to encourage and expedite trade, production and services even consumption, all of it aimed to improve human life. This study aims to determine whether there is the effect of giving loans against income traders BPR micro and small enterprises. This research method using kuantitatif descriptive case study approach. Having found trader revenues and results obtained after borrowing money at BPR it will be calculated to find out whether there is the effect of giving loans against income traders BPR micro and small enterprises. This calculation itself will be using 4 methods, namely, regression, product moment correlation, T test and F test Keywords: Income, Credit, BPR

FAKTOR-FAKTOR YANG MEMPENGARUHI KEINGINAN MAHASISWA UNTUK BERWIRAUSAHA (Studi pada Mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya) Rani Satiti; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study was to find out how much a student of the Department of Accounting FEB UB who wish to become entrepreneurs and the factors that served as impetus to the desire of students to entrepreneurship. The number of samples 218 student obtained from the calculation formula Slovin. The method used is quantitative method primary data source in the form of a questionnaire. The analytical tool used was Partial Least Square (PLS) program through SmartPLS. Of the total questionnaires distributed is known that 96% Accounting Department FEB UB students have a desire for entrepreneurship. The results of the collection and processing of data showed that of the five independent variables, three of which are successful in entrepreneurship (X1), tolerance to risk (X2), the freedom to work (X3) proved positive effect on the student desire for entrepreneurship (Y). Meanwhile, two other variables, namely entrepreneurship education (X4) and parental employment background differences (X5) had no effect on student wishes to entrepreneurship (Y). In the calculation results of R-square showed a score of 0.6774. The score is explained that the dependent variable in this study is the desire of students to entrepreneurship by 67% is explained by the independent variables in the success of entrepreneurship, tolerance of risk, freedom in work, entrepreneurship education, and parental employment background differences. While the remaining 33% is explained by other variables outside the research model. Keywords: Entrepreneurship, successful in entrepreneurship, tolerance to risk, freedom to work, entrepreneurship education, parental employment background differences, student wishes to entrepreneurship.

ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PADA RSUD DR. SOEDONO MADIUN Brilian Pamuncak Prasetyo; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study was to measure the performance of Hospital Dr. Soedono Madiun using the Balanced Scorecard approach. This study uses secondary data from the hospital in 2012-2014 and interviews to obtain the necessary data. Balanced Scorecard approach uses four perspectives in the measurement, namely financial perspective, customer perspective, internal business processes, and learning and growth perspective.The study concluded that the performance of Hospital Dr. Soedono Madiun were measured using the Balanced Scorecard approach as a whole can be said to be "sufficient". It can be shown from the analysis of each perspective of the Balanced Scorecard. Hospital Dr. Soedono Madiun can use the Balanced Scorecard approach as an alternative measurement tool for measuring performance. Keywords: Performance Measurement, Balanced Scorecard, Public Sector, Hospitals

THE ANALYSIS OF ACCOUNTING INFORMATION SYSTEM SERVICE REVENUE CYCLE OF INSTALLING PREPAID ELECTRICITY (TOKEN) (Case Study at PT PLN (Persero) of East Java Distribution for Malang Area) Beuthy Rachmawanty; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to analyse the accounting information system revenue cycle of installing a prepaid electricity that is applied by PT PLN (Persero) Distribution East Java Area Malang. Service revenue cycle of installing prepaid electricity begins from new customer to register prepaid electricity, then the PLN to conduct electricity meter installation until the light is on. The type of research is a qualitive research, which the research to develop a concept and gather avalaible facts but not using hypothesis testing. The goal is to provide an overview of the current existingsituation and circumstances. The data obtained through interviews and documentation. The result of this research is then evaluated and given an improved solution for any given problem. The result of the analysis concludes in general had the implementation of accounting information systems and intern control in the revenue cycle of installation prepaid electricity has been maintained by PT PLN (Persero) Distribution East Java Area Malang perfectly, which is in accordance with standards procedures determined by the company. The system used is computer based, which is System Application and Product in Data Processing (SAP). There are few weaknesses in the implementation of prepaid electricity system. The disadvantage is that customer must report to PLN office to seek an assistance to top up electricity credit due to power meter often damaged/eror, sales of physical voucher are not available when customer top up electricity credit, and the difficulty of checking electricity bill online through www.pln.co.id. Weaknesses that should be corrected immediately to one of the company’s value is sensitive to the needs of customer can be realized by the company. Keyword: Prepaid Electricity, Accounting Information System, Internal Control, Service Revenue of Installing Prepaid Electricity Internal Control, and SAP.

MODAL KERJA, PROFITABILITAS, DAN KINERJA PERUSAHAAN (Studi pada Perusahaan LQ-45 Tahun 2004-2013) Rahadian Prayogo Utomo; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this study is to gain empirical evidence on the influence of working capital towards corporate performance. Corporate performance is measured by Tobin’s q. Working capital is measured by cash conversion cycle (CCC) and net trade cycle (NTC). Profitability, represented by ROA, is used as intervening variable to connect the working capital with coporate performance. The sample of this study is non-financial corporate listed on LQ-45 in 2004 – 2013 period. The method used in data processing is Structural Equation Modeling (SEM). The results of this study are (1) working capital at low level have negative influence on corporate performance and profitability, this means that the hypothesis stating that the influence is positive rejected; (2) working capital at high level have positive influence on the performance and profitability, this means that the hypothesis stating that the influence is negative rejected; (3) the profitability have positive influence on performance, this means that the hypothesis is accepted; (4) working capital at low level have significant negative influence on the performance through an intervening variable of profitability, this means that the hypothesis stating that the influence is positive rejected; (5) working capital at high level have a not significant positive influence on performance through an intervening variable of profitability, this means that the hypothesis stating that the influence is negative rejected. Based on the results of the study, it could be stated that the higher the working capital, the lower the corporate performance trough the profitability is. The level of working capital used in Indonesia is relatively high. This can lead to reduced profitability and corporate performance. The manager should reduce the working capital to a more efficient level in order to increase the profitability and the corporate performance. Keywords: Working Capital, Cash Conversion Cycle (CCC), Net Trade Cycle (NTC), Profitability, Return on Assets (ROA), Corporate Performance, Tobin’s q, SEM

RELEVANSI NILAI ATAS STRUKTUR KEPEMILIKAN SAHAM DAN JUMLAH ANAK PERUSAHAAN PADA PERUSAHAAN GROUP DI INDONESIA Firman Prihansyah; Wiwik Hidajah Ekowati
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini dirancang untuk mengetahui relevansi nilai informasi akuntansi terhadap nilai suatu perusahaan. Relevansi nilai informasi akuntansi menunjukkan seberapa angka-angka yang ada dalam laporan keuangan dapat mempengaruhi nilai perusahaan. Nilai perusahaan dapat dilihat pada perubahan harga saham perusahaan. Relevansi nilai informasi akuntansi terhadap nilai perusahaan dapat dipengaruhi oleh struktur kepemilikan dan jumlah anak perusahaan. Penelitian ini untuk melihat relevansi nilai atas struktur kepemilikan saham dan jumlah anak perusahaan pada perusahaan group di Indonesia. Populasi dalam penelitian ini adalah perusahaan-perusahaan group yang tergabung dalam Bursa Efek Indonesia. Kriteria sampel yang diambil adalah perusahaan yang memiliki anak perusahaan, perusahaan grup yang tidak menggunakan mata uang asing, perusahaan grup yang memiliki laporan keuangan lengkap, dan laporan keuangannya berakhir pada 31 Desember. Analisis dalam penelitian ini dengan menggunakan persamaan regresi linier berganda. Metoda pengambilan sampel pada penelitian ini adalah metoda purposive sampling yaitu peneliti menentukan sendiri sampel yang diambil karena ada pertimbangan tertentu. Nilai R² merupakan tolok ukur untuk menilai relevansi nilai informasi akuntansi atau untuk mengetahui seberapa besar variabel independen mempengaruhi variabel dependen. Untuk memenuhi asumsi normalitas, maka variabel harga saham, laba per saham, nilai buku per saham, kepemilikan, dan jumlah anak perusahaan diubah dalam bentuk logaritma natural. Jenis data yang digunakan adalah data kuantitatif yang berupa laporan tahunan (annual report) perusahaan terbuka selama periode 2009-2012. Hasil penelitian ini menunjukkan bahwa informasi akuntansi berupa nilai laba per saham dan nilai buku per saham memiliki relevansi dalam mengukur nilai perusahaan, sesuai dengan hasil penelitian sebelumnya. Hasil uji secara partial menunjukkan bahwa nilai laba per saham dan nilai buku per saham memiliki relevansi dalam menilai suatu perusahaan.Struktur kepemilikan saham dan jumlah anak perusahaan tidak memiliki relevansi dalam mengukur nilai perusahaan. Kata kunci: Relevansi nilai informasi akuntansi, Nilai laba per lembar saham, Nilai buku per lembar saham, Struktur Kepemilikan, Anak perusahaan

DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII) Yeney Widya Prihatiningtias; Elok Riskika Putri; Nurkholis Nurkholis; Wiwik Hidajah Ekowati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study empirically analyzes the factors affecting Islamic Social Reporting (ISR), including profitability, liquidity, industry type, board of commissioner size, and company size. ISR, based on its category, is measured using ISR Index assessed from the companies’ annual report. The populations are all companies listed in Jakarta Islamic Index (JII) in 2017-2019. The samples include 17 companies selected through purposive sampling method, and are analyzed by multiple regression method. The results of this study indicate that the type of industry and company size have a significant effect on ISR; whilst, the profitability, liquidity, and board of commissioner size have no significant effect on ISR because manufacturing industry tends to be wider in disclosing its social responsibility reports, and this is also the case with large companies. This may be because the larger the size of the company, the larger the stakeholder community that must be served. Furthermore, profitability, liquidity, and the size of the board of commissioners have no significant effect on ISR because the company's orientation may be purely on profit or other financial aspects and the quality of ISR is not determined mainly by the quantity of the board of commissioners but may be caused by the quality or diversity of its members.

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