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All Journal Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business JURNAL INTEGRASI Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Media Riset Akuntansi Auditing & Informasi
Ainun Na’im
Faculty Of Economics & Business, Universitas Gadjah Mada
Economics, Econometrics & Finance Other

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THE EFFECT OF MULTIPLE MEASURES-BASED PERFORMANCE EVALUATION ON MANAGERS’ PERFORMANCE: THE ROLE OF PROCEDURAL FAIRNESS Na’im, Ainun; Sholihin, Mahfud
Journal of Indonesian Economy and Business Vol 19, No 2 (2004): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

Penelitian ini menguji apakah pengevaluasian kinerja manajer yang didasarkan padakombinasi aspek finansial dan nonfinansial (multiple measures-based performanceevaluation) mempengaruhi kinerja manajer; dan jika berpengaruh, apakah pengaruhtersebut dimediasi oleh variabel keadilan prosedural (procedural fairness). Studi inimempunyai hipotesis bahwa multiple measures-based performance evaluation mempunyai pengaruh tidak langsung terhadap kinerja manajer melalui variabel keadilan prosedural.Hipotesis diuji dengan teknik analisis jalur (path analysis) dengan pendekatan regresi.Data yang dianalisis diperoleh dari 70 manajer yang bekerja di perusahaan manufakturyang terdaftar di Bursa Efek Jakarta. Hasil analisis menunjukkan bahwa pengaruhmultiple measures-based performance evaluation terhadap kinerja manajer sebagiandimediasi oleh keadilan prosedural. Hal ini berarti bahwa selain ada pengaruh tidaklangsung yang dimediasi oleh keadilan prosedural, multiple measures-based performanceevaluation juga mempunyai pengaruh langsung terhadap kinerja manajer.Keywords: Managerial performance; multiple performance measures; performanceevaluation; procedural fairness
FAKTOR-FAKTOR PENTING UNTUK KEEFEKTIFAN STANDAR PEMERIKSAAN KEUANGAN NEGARA (SPKN) DALAM PENGELOLAAN KEUANGAN NEGARA YANG EFISIEN: PEMIKIRAN BERKAITAN DENGAN PENYUSUNAN SPKN BADAN PEMERIKSA KEUANGAN AINUN NA'IM
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): 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 (618.977 KB) | DOI: 10.34208/jba.v8i1.224

Abstract

This paper discuss the draft of State Finance Auditing Standards (Standar Pemeriksaan Keuangan Negara (SPKN). The objectives of the analysis is to contribute to the efforts to develop efficient and effective government auditing system and process. The efficient and effective auditing system is one that be able to support the efficient and effective government in creating efficient bureaucracy and in developing the economy. This paper may also socialize the standards and efforts to improve the role of the Board of State Finance Audit (Badan Pemeriksa Keuangan). The SPKN draft uses a number of references from previous and existing auditing standards in the United States and that provided by the international institutions, which is appropriate for the efficiency of the process. However, the unique social, economic and regulatory situation of Indonesia should be considered in developing the govermental auditing standards for Indonesia. The transitional nature of laws and regulations such as those with regard to decentralization and autonomy, deregulations of certain industry, and privatization are too worthy for not to be considered. Auditing standards are fundamental guidelines for auditors to maintain their ethical values and to achieve the objectives of the auditing. The process should also refers to certain criteria for financial accountability i.e. generally accepted accounting standards. For those reason, the SPKN needs to state explicitly and strongly the importance of ethical values to be complied and the Governrnental Accounting Standards. This paper also address other important issues such as the need for more detailed specific industry auditing guidance and applicability of the standards.
INTRAGROUP COOPERATION VS. INTRAGROUP COMPETITION: A Meta-Analytical Study Ainun Na'im
Gadjah Mada International Journal of Business Vol 6, No 3 (2004): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (43.883 KB) | DOI: 10.22146/gamaijb.5552

Abstract

This study examines whether intragroup cooperation outperforms intragroup competition. Intragroup cooperation is a work setting when individuals in a group perceive that their goal attainments are positively related; while intragroup competition is a work setting when individuals in a group perceive that their goal attainments are negatively related. Performance is defined as group productivity level, speed of solving problems, and quality of the group outcomes.Meta-analytical method is used to test the hypothesis. The method combines and compares eight studies from various research disciplines i.e., education, psychology, organization, and business and accounting. The studies being analyzed also vary in terms of the research and experimental setting such as manufacturing operations and problem solving games.Meta-analytical study is relatively rare in Indonesia, so that this study is important to introduce and to show the importance and the benefit of the analysis for concluding a large number and different research in a similar domain of research question.  In a simple term, a meta-analysis is a quantitative literature review. However, the analysis has a more powerful procedure (than the conventional literature review) to indicate more clearly, and in quantitative terms, the consistency, the differences and similarities of previous studies.The author found that intragroup cooperation outperforms intragroup competition is held across different experimental subject educational backgrounds such as education, psychology, and business and accounting. However, the extent of the difference in performance is higher in the subjects with psychology background than that of the subjects with business and accounting background. The reason is that business and accounting subjects are more exposed to competitive environments than those whose backgrounds are psychology and sociology.
Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications Ainun Na'im
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.23 KB) | DOI: 10.22146/gamaijb.5626

Abstract

Special Purpose Vehicle (SPV) is an instrumental institution used for specific purposes by firms. The SPV is useful for tax planning, risk management, project financing and company restructuring. SPVs have benefits for economy and business, and involve usually large size of projects that vary from about US$100 to US$500 million per project. However, SPVs have also some bad records. Huge business, finance, and accounting scandals involve the use of SPVs. The drawbacks of SPVs are due to lack of regulatory measures relating the application of SPVs, so that SPVs are used for hiding identities, debts and hiding non-productive assets. SPVs are used to deceive investors so that they can not judge the value and risks of the firms and investments correctly.The huge financial and accounting scandals such as Enron involved the use of SPVs for not reporting or undervaluing debt and overvaluing net worth. In Indonesia, there are some transactions that are under public scrutiny that use SPVs, such as the sales of the government stocks of BCA Bank, and PT Indosat. There are also many successful and beneficial uses of SPVs in Indonesia as well, such as those in energy development, oil refinery, and telecommunication projects.
THE EFFECT OF MULTIPLE MEASURES-BASED PERFORMANCE EVALUATION ON MANAGERS’ PERFORMANCE: THE ROLE OF PROCEDURAL FAIRNESS Ainun Na’im; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 2 (2004): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6596

Abstract

Penelitian ini menguji apakah pengevaluasian kinerja manajer yang didasarkan padakombinasi aspek finansial dan nonfinansial (multiple measures-based performanceevaluation) mempengaruhi kinerja manajer; dan jika berpengaruh, apakah pengaruhtersebut dimediasi oleh variabel keadilan prosedural (procedural fairness). Studi inimempunyai hipotesis bahwa multiple measures-based performance evaluation mempunyai pengaruh tidak langsung terhadap kinerja manajer melalui variabel keadilan prosedural.Hipotesis diuji dengan teknik analisis jalur (path analysis) dengan pendekatan regresi.Data yang dianalisis diperoleh dari 70 manajer yang bekerja di perusahaan manufakturyang terdaftar di Bursa Efek Jakarta. Hasil analisis menunjukkan bahwa pengaruhmultiple measures-based performance evaluation terhadap kinerja manajer sebagiandimediasi oleh keadilan prosedural. Hal ini berarti bahwa selain ada pengaruh tidaklangsung yang dimediasi oleh keadilan prosedural, multiple measures-based performanceevaluation juga mempunyai pengaruh langsung terhadap kinerja manajer.Keywords: Managerial performance; multiple performance measures; performanceevaluation; procedural fairness
MANAJEMEN LABA Lilis Setiawati; Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 4 (2000): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This paper is intended to explain manager responsibility in managing opportunities to choose accounting methods for external reporting, so that the reported earnings information will not mislead investors. Earnings management is a purposeful intervention in the external financial reporting process, with the intent to obtain some private gains (Schipper, 1989, 92). Opportunity to manage earnings as a consequence of our current accounting system can not be eliminated. The problem is earning management can influence investor decisions.
THE EFFECTS OF A LEGAL PROCESS ON MANAGEMENT OF ACCRUALS: FURTHER EVIDENCES ON MANAGEMENT OF EARNINGS Jogiyanto Hartono; Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 2 (1998): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.277 KB) | DOI: 10.22146/jieb.39393

Abstract

Studi ini meneliti tentang manajemen earnings perusahaan yang memasukkan tuntutan atas kerugian karena pelanggaran undang-undang anti-monopoli dan antitrust oleh perusahaan lain. Earnings merupakan informasi yang penting dan menjadi salah satu pertimbangan dalam keputusan pengadilan (atau di luar pengadilan) mengenai jumlah ganti rugi yang harus diterima oleh perusahaan penuntut dan denda yang harus dibayar oleh perusaan yang dituntut (yang dituduh melanggar undang-undang anti-monopoli). Perusahaan melakukan manajemen earnings melalui pemilihan metode akrual dalam proses penentuan earnings. Kami memprediksi bahwa perusahaan penuntut akan menggunakan akrual untuk menurunkan earnings selama periode tuntutan. Hipotesis kami uji dengan membandingkan tingkav akrual perusahaan penuntut selama periode proses pengadilan dibanding dengan tingkat akrual selama periode di luar prosespengadilan.Informasi earnings dan keuangan 118 perusahaan tahun, terdiri dari 13 perusahaan selama tahun 1984 - 1992 yang digali dari harian Wall Street Journal digunakan sebagai sampel. Data finansial perusahaan sampel kami ambil dari COMPUSTAT industrial atau Research Tapes. Model akrual Jones (1991) digunakan untuk menghitung tingkat discretionary accruals. Penelitian ini menunjukkan tidak menunjukkan bukti bahwa perusahaan penuntut memanipulasi akrual untuk menurunkan laba pada saat investigasi dan proses pengadilan. Beberapa penjelasan yang mungkin dapat kami berikan adalah udanya informasi lain yang lebih bermanfaat bagi penuntut dalam memenangkan tuntutan, misalnya mengenai penentuan harga, strategi pengembangan produk dan diversiftkasi usaha. Faktor hasil proses pengadilan mungkin juga merupakan variabel penting yang perlu dilihat dalam penelitian seperti ini.
PENGARUH LEVERAGE OPERASI DAN LEVERAGE FINANSIAL TERHADAP RISIKO SISTEMATIK SAHAM: STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA Sufiyati Sufiyati; Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 3 (1998): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Studi ini meneliti tentang pengaruh tingkat leverage operasi dan leverage finansial pada tingkat risiko sistematik perusahaan publik Indonesia. Studi ini mengembangkan lebih lanjut studi mengenai gabungan leverage operasi dan leverage finansial dengan tingkat risiko sistematik yang telah banyak dilakukan di lingkungan pasar modal yang sudah mapan seperti New York Stock Exchange (NYSE), yang hasilnya tidak konsisten (misalnya, studi oleh Lev 1974, Mandelker danRhee 1984, dan Huffman 1987). Studi inijuga mengembangkan studi tentang masalah risiko saham di Indonesia yang sebelumnya telah diteliti misalnya oleh Budiarti (1996) dan Tandelilin (1997). Penelitian ini juga mempertimbangkan pengaruh ukuran dan jenis industri perusahaan, dan peneliti keseimbangan antara leverage operasi dan leverage finansial.Secara spesifik penelitian ini memberikan kontribusi pada literatur risiko saham yang telah ada dalam dua hal. Pertama, dibanding dengan penelitian sebelumnya, misalnya oleh Huffman (1987), penelitian ini menggunakan data perusahaan Indonesia yang mempunyai lingkungan pasar modal yang berkembang. Kedua, dibanding dengan penelitian masalah risiko yang telah dilakukan dengan data perusahaan Indonesia, Penelitian ini menggunakan sampel yang lebih besar dan menggunakan metodologi yang digunakan oleh Mandelker dan Rhee (1984) dan Huffman (1987) yang sebelumnya belum pernah diterapkan dalam penelitian dengan data Indonesia.Hasil analisis data terhadap 60 perusahaan publik di Bursa Efek Jakarta (BEJ) menunjukkan bahwa ukuran perusahaan merupakan variabel yang secara konsisten berpengaruh secara positif terhadap risiko beta. Sedangkan variabel industri tidak berpengaruh, dan variabel leverage operasi dan leverage finansial memberikan hasil yang tidak konsisten antara satu skenario metode pengukuran dengan skenario metode pengukuran yang lain. Dalam beberapa skenario pengaruh leverage operasi dan finansial juga tidak konsisten dengan penelitian sebelumnya. Faktor-faktor yang mungkin menyebabkan ketidak konsistenan ini meliputi metode penelitian yang berbeda, sampel, dan car a pengukuran variabel.
ANALYSIS OF THE USE OF ACCOUNTING PRODUCT COSTS IN OLIGOPOLISTIC PRICING DECISION Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 3 (1997): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Makalah ini menganalisis masalah proses penentuan harga oleh manajerdalam pasar oligopolistik. Literatur ekonomi memberikan pendekatan penentuan harga berdasarkan analisis terhadap biaya marginal dan penghasilan marginal (marginal cost and marginal revenue analysis), sementara bukti empirik menunjukkan bahwa manajer cenderung menggunakan pendekatan akuntansi (Govindarajan dan Anthony 1980), i.e., biaya variabel dan biaya penuh (variabel dan full costing). Analisis terhadap informasi sebagai proksi untuk marginal cost dalam proses heuristic penentuan harga. Makalah ini mengembangkan analisis mengenai penggunaan informasi biaya produksi akuntansi telah diteliti dalam struktur pasar monopoli (Lere 1983 dan 1986), dan struktur pasar oligopoli (Dorward 1986). Perbedaan makalah ini dengan makalah Dorward adalah bahwa makalah ini menganalisis proses penentuan harga dengan menggunakan Bertrand's model, sementara Dorward menggunakan Cournout's model Hasil analisis makalah ini menunjukkan bahwa Bertrand's model memberikan hasil yang sama dengan Cournot's model, tetapi Bertrand's model lebih menunjukkan kompleksitas proses penentuan harga dalam dalam pasar oligopoli yang lebih tinggi dibanding dengan proses penentuan harga pada pasar monopoli. Dalam pasar oligopoli manajer tidak cukup hanya memperhatikan fungsi perntintaan dan biayanya sendiri tetapi harus juga memperhatikan fungsi permintaan dan biaya kompetitor, dan aksi dan reaksi kompetitor.
Kinerja Akuntansi dan Kinerja Pasar Modal pada Perusahaan dalam Jakarta Islamic Index Sinarti Sinarti; Ainun Na'im
JURNAL INTEGRASI Vol 4 No 2 (2012): Jurnal Integrasi - Oktober 2012
Publisher : Politeknik Negeri Batam

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Abstract

The objective of this research is to give empirical evidence about two propositions: first is the positive relationship between accounting-based performance (ROE, ROA, ROS, and EVA) and market based performance (Sharpe Measure and Treynor Measure), and second is the negative relationship between financial leverage with accounting-based performance (ROE, ROA, ROS, and EVA) and market-based performance (Sharpe Measure and Treynor Measure). The results of the research show that there is positive relationship between accounting-based performance measured using ROA and ROS with market-based performance measured using Treynor measure. There is also negative relationship between financial leverage and accounting-based performance measured using ROA, ROS, and EVA. The research cannot support the hypothesis that there is negative relationship between financial leverage and market-based performance.
Co-Authors Berhanu Beza I Made Dwi Hita Darmawan Jogiyanto Hartono Lilis Setiawati Lilis Setiawati Mahfud Sholihin Maulana kamal Nurafifah Wulandari Sinarti Sinarti Sri Sularso Sufiyati Sufiyati