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USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY Pramandiri, Hizkia Anugerah; Praptapa, Agung; Herwiyanti, Eliada
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price. This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Hubermans technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion.  The  research was conducted  by comparing full-costing and cost-plus pricing methods. Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting  method  in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.

Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik Saputro, Fajar; Irianto, Bambang Setyobudi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.

Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Hartono, Sri; Pramuka, Bambang Agus; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.

PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT Widodo, Robertus Aryo Kusumo; Pramuka, Bambang Agus; Herwiyanti, Eliada
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.

KARAKTERISTIK KEWIRAUSAHAAN MAHASISWA UNIVERSITAS JENDERAL SOEDIRMAN (SUATU SURVEI PENDAHULUAN) Herwiyanti, Eliada; Ulfah, Permata
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this study was to determine the entrepreneurial characteristics of students in University of Jenderal Soedirman to Entrepreneurship subject. Sampling was done by using a convenience sampling method. Respondents consisted of 55 students from various faculties at the University of Jenderal Sudirman. Data analysis techniques were done by using IBM SPSS 22 software. Final data that can be analyzed is 50 while 5 were excluded from the sample because of data categorized as outliers. The results showed 50 respondents are interested to follow an entrepreneurial course even though 40% of whom there are already into business. Furthermore, result of analysis showed that the greatest reason for the respondents follows entrepreneurship subjects due to desire to develop themselves and to gain extra knowledge. The average respondent have the entrepreneurial characteristics of 83.33%. Surveys show that the most desirable areas of entrepreneurship are fashion, art, and research and development.

PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS Permana, Ody Tegar; Herwiyanti, Eliada; Mustika, I Wayan
Jurnal Organisasi dan Manajemen Vol 13 No 2 (2017)
Publisher : LPPM Universitas Terbuka

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

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

PENGARUH MANAJEMEN LABA, LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN Purnama, Dendi; Pinasti, Margani; Herwiyanti, Eliada
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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The purpose of this research is to analyze the influence of earnings management, liquidity and leverage on the disclosure. Earnings management in this study was measured by discretionary accruals, liquidity measured by the current ratio and leverage measured by debt equity ratio. The population of this research is all manufacturing companies listed on the Indonesian Stock Exchange from 2011 until 2014. The sample used in the study was taken by purposive sampling with certain criteria, namely the company's annual report as many as 93 companies for 4 years. The data analysis technique used in this research is multiple regression analysis. F-test results show that the regression model included in the category fit (good of fit). Partial test results show that earnings management significant negative effect on disclosure, liquidity significantly positive effect on the disclosure, and the leverage does not affect the disclosure. The results of this study indicate that when managers tend do earnings management company will disclose little information, it is in line with opportunistic perspective, where managers to maximize their utility in the face compensation contract, contract debts and political cost. Companies that have high liquidity will indicate the strength of the company's financial condition that tends to reveal more information and show high ability of the company to meet its long-term debt, and it can be said the company is in a healthy condition. While companies that have high leverage and low does not affect disclosure. Tujuan dari penelitian ini menganalisis pengaruh manajemen laba, likuditas, dan leverage terhadap pengungkapan.Manajemen laba dalam penelitian ini diukur dengan akrual diskresioner, likuiditas diukur dengan current ratio dan leverage diukur dengan debt equity ratio.Jumlah populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai dengan tahun 2014.Sampel yang digunakan dalam penelitian diambil secara purposive sampling dengan kriteria tertentu yaitu laporan tahunan perusahaan sebanyak 93 perusahaan selama 4 tahun.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil uji F menunjukkan bahwa model persamaan regresi termasuk dalam kategori cocok (goodness of fit).Hasil pengujian secara parsial menunjukkan bahwa manajemen laba berpengaruh negatif signifikan terhadap pengungkapan, likuiditas berpengaruh positif siginifikan terhadap pengungkapan, dan leverage tidak berpengaruh terhadap pengungkapan. Hasil penelitian ini mengindikasikan bahwa ketika manajer cenderung melakukan manajemen laba maka perusahaan akan mengungkapkan sedikit informasi, hal ini sejalan dengan perspektif opportunistic, dimana manajer untuk memaksimumkan utilitasnya dalam menghadapi kontrak kompensansi, kontrak utang dan political cost. Perusahaan yang mempunyai likuiditas yang tinggi akan menunjukkan kuatnya kondisi keuangan perusahaan sehingga cenderung mengungkapkan lebih banyak informasi dan menunjukkan tingginya kemampuan perusahaan dalam memenuhi hutang jangka panjangnya, serta dapat dikatakan perusahaan tersebut dalam kondisi yang sehat. Sedangkan perusahaan yang mempunyai leverage yang tinggi maupun rendah tidak mempengaruhi pengungkapan.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA DARI PERSPEKTIF AKUNTANSI HIJAU Deantari, Sri Anggita Olvin; Pinasti, Margani; Herwiyanti, Eliada
EQUILIBRIUM Vol 7, No 1 (2019): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i1.5225

This study aims to analyze the effect of environmental management system, environmental performance, size, profitability and leverage to greenhouse gas emissions disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all basic industrial and chemical companies listed on the Indonesia Stock Exchange during 2014-2016. Sampling method used in this research is purposive sampling method so that obtained samples based on the criteria as many as 60 research samples. Type of data used is secondary data. Data analysis used descriptive statistic, Classical Assumption Test, Multiple Linear Regression Analysis, Goodness of Fit Test, Coefficient of Determination Analysis (RÂ²) and Hypothesis Testing (t test). The results of 5 hypothesis, 4 hypothesis accepted and 1 hypothesis rejected. Variable Environmental Management System, Environmental Performance and Size have positive and significant and Leverage have negative and significant impact to carbon emission disclosure. While profitability have positive but not significant impact in basic industrial and chemical companies in Indonesia. Based on Adjusted R Square is seen that the value of coefficient of determination is 0.663, it means that the Greenhouse Gas Emission Disclosure can be explained by independent variable equal to 66,3% and 33,7% explained by other variable.

KARAKTERISTIK KEWIRAUSAHAAN MAHASISWA UNIVERSITAS JENDERAL SOEDIRMAN (SUATU SURVEI PENDAHULUAN) Herwiyanti, Eliada; Ulfah, Permata
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purpose of this study was to determine the entrepreneurial characteristics of students in University of Jenderal Soedirman to Entrepreneurship subject. Sampling was done by using a convenience sampling method. Respondents consisted of 55 students from various faculties at the University of Jenderal Sudirman. Data analysis techniques were done by using IBM SPSS 22 software. Final data that can be analyzed is 50 while 5 were excluded from the sample because of data categorized as outliers. The results showed 50 respondents are interested to follow an entrepreneurial course even though 40% of whom there are already into business. Furthermore, result of analysis showed that the greatest reason for the respondents follows entrepreneurship subjects due to desire to develop themselves and to gain extra knowledge. The average respondent have the entrepreneurial characteristics of 83.33%. Surveys show that the most desirable areas of entrepreneurship are fashion, art, and research and development.

PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT Widodo, Robertus Aryo Kusumo; Pramuka, Bambang Agus; Herwiyanti, Eliada
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.

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