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PENINGKATAN KEMAMPUAN BERKOMUNIKASI LISAN DAN KECERDASAN EMOSIONAL DALAM KURIKULUM AKUNTANSI DITINJAU DARI PERSPEKTIF GENDER (Studi Empiris terhadap Mahasiswa Akuntansi UPN “Veteran” Jawa Timur) Suryaningrum, Diah Hari
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The objectives of this research are first, to prove that in the graduate education specially in accounting education, accounting curriculum is adequate in providing the students with other competences as well as cognitive skill. Second, to prove the influence of accounting education on emotional quotient (EQ) and the oral communication capability on the gender perspective. The special emphasis on the issue of gender in this study, with the consideration that there has been increasing recognition number of women accountant. Women role in the accounting history proved that in their household, women were responsible for the house financial. Thus, women have been practicing accounting and increasing their role within feminism as an accountant in their professional works and in education.This research employed new students and students who are finishing their accounting education. Hypotheses test used univariate and multivariate n-Way Anova. The results indicated, first, that there was no difference between women and men on the basis of their EQ and oral communication skill. It is proved that women are no less skilled than men, women have the same capability with men. Second, it indicated that there was a difference between new students’ EQ and oral communication skill and the finishing students. It is proved that curriculum of accounting education has significant impact on students’ skill. Key words: Gender, emotional quotient, oral communication skill.
Relevance Of Historical Cost And General Price Level Accounting On Financial Statement Analysis : An Empirical Study of State-Owned Companies Listed on Jakarta Stock Exchange (BEJ) Hari Suryaningrum, Diah
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.62

Abstract

Laporan Keuangan dibuat berdasarkan pada unit moneter dan akuntansi nilai historis atau akuntansi tradisional. Laporan Keuangan tersebut berasumsi bahwa harga (unit moneter) adalah stabil, sehingga laporan tersebut tidak mengakui adanya perubahan pada tingkat harga umum atau pada tingkat harga khusus. Dengan demikian, jika ada perubahan daya beli (perubahan harga), laporan keuangan historis secara ekonomis tidak relevan bagi pengambilan keputusan.Perbedaan antara akuntansi historis dan akuntansi perubahan harga telah berlangsung bertahun-tahun. Demikian juga terdapat perbedaan pada hasil-hasil penelitian di bidang tersebut. Penelitian ini bertujuan untuk menguji kembali relevansi akuntansi tingkat perubahan harga dengan akuntansi historis pada perusahaan-perusahaan milik Negara (BUMN) yang terdaftar di Bursa Efek Jakarta (BEJ). Pengujian dilakukan terhadap rasio-rasio keuangan, untuk mengetahui apakah ada perbedaan yang signifikan antara rasio keuangan berdasar akuntansi tingkat harga umum dengan akuntansi historis.        Dengan menggunakan paired sample t – test dan Wilcoxon match pair test, hasil penelitian ini menunjukkan bahwa dari sembilan kategori rasio keuangan, hanya dua kategori yang tidak signifikan. Kedua kategori rasio tersebut adalah profitability dan return on investment. Tujuh rasio yang lain terbukti signifikan, yaitu short term liquidity, long term solvency, productivity, leverage, indebtedness, investment intensiveness, dan equity. Hasil penelitian ini menunjukkan bahwa akuntansi dengan penyesuaian tingkat harga umum dibutuhkan dan relevan pada pelaporan keuangan. Keywords: rasio keuangan, akuntansi tingkat harga umum, akuntansi historis, perubahan harga
Kemampuan Mahasiswa Berkomunikasi Lisan Melalui Proses Belajar Mengajar Hari Suryaningrum, Diah; Takarini, Nurjanti
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 2 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i2.54

Abstract

Basically improvement effort of competency and lecturer professionality becoming main attention of Higher Education Directorate General (Ditjen DIKTI). This thing based on conception that lecturer is one of a real important component in learning process, and directly influences improvement of quality of learning process for student. In working professionally, faculty of economics graduate hardly requires ability to oral communication. This research purpose to analyze ability of learning process in the effort increasing ability to oral communication of students. Ability to oral communication will be proxy without existence of fear in communicating.Base on research purpose, primary data applied in this research. Research population are junior students on academic year 2006/2007 and senior students which has gone through more than 120 sks. Both consist of economic development, economic management, & economic accountancy study program. The number of the students are noted about 636 junior and 738 senior students. From this two sub population amounts which not homogeneous, selected 468 students as sample base on Slovin formula and by using probability sampling technique. As respondent, the students are met when they are present in campus and not receiving lesson, during research period. Only 427 units data which can be analyzed by using ANOVA. Result of research indicates that there is no difference level of fear to oral communication between junior students with senior student. Under assumption that junior students and senior student as homogeneous population, then this result can concluded that learning process can increase ability of oral communication of students.Keywords: Oral Communication, Learning Process
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Suryaningrum, Diah Hari
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
Pengaruh Profitabilitas, Opini Auditor, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan di Bursa Efek Indonesia Periode Tahun 2012-2014 Suryaningrum, Diah Hari; Oktavia, Hefi Dwi
Jurnal Keuangan dan Bisnis Vol 16 No 1 (2018): Jurnal Keuangan dan Bisnis Edisi Maret 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.458 KB) | DOI: 10.32524/jkb.v16i1.368

Abstract

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors’ opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors’ opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.
Pengaruh Profitabilitas, Opini Auditor, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan di Bursa Efek Indonesia Periode Tahun 2012-2014 Oktavia, Hefi Dwi; Suryaningrum, Diah Hari
Jurnal Keuangan dan Bisnis Vol 16 No 1 (2018): Jurnal Keuangan dan Bisnis Edisi Maret 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.458 KB) | DOI: 10.32524/jkb.v16i1.368

Abstract

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors? opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors? opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Suryaningrum, Diah Hari
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.