Claim Missing Document
Check
Articles

Found 2 Documents
Search

STUDI EKSPLORATORIS TERHADAP PRAKTIK CREATIVE ACCOUNTING DALAM PENYUSUNAN LAPORAN KEUANGAN INSTITUSI SEKTOR PUBLIK Rosalina, Kristin; Zaki, Akhmad; Rusdi, M. Khoru
Jurnal Ekonomi Modernisasi Vol. 7 No. 2 (2011): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.384 KB)

Abstract

Fakta menunjukkan bahwa kasus manipulasi laporan keuangan yang melanda perusahaan besar di dunia juga terjadi pada institusi sektor publik. Hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) mengambarkan bahwa praktik creative accounting pada institusi sektor publik sangat tinggi. Penelitian ini dilaksanakan untuk menggali lebih dalam tentang bentuk dan motif beberapa praktik creative accounting pada salah satu institusi sektor publik. Jenis penelitian ini merupakan penelitian kualitatif dengan pendekatan metode studi kasus tunggal dengan multi sumber bukti yang bersifat eksploratoris. Hasil penelitian menggambarkan bahwa praktik creative accounting dalam penyusunan laporan keuangan suatu institusi sektor publik berupa: a) pelanggaran prosedur saling silang realisasi anggaran, b) pembuatan bukti pendukung fiktif untuk pengeluaran, c) pengakuan aset yang tidak dimiliki. Motif dibalik praktik creative accounting ternyata juga disebabkan oleh faktor diluar kendali dari pejabat, antara lain: a) sistem keuangan yang menekankan pada konsep belanja dan pendapatan, b) prinsip legalitas diatas substansi (form over substance), dan c) tekanan dari lingkungan kerja 
ANALISIS VARIAN PERCOBAAN FAKTORIAL DUA FAKTOR RAKL DENGAN METODE FIXED ADDITIVE MAIN EFFECTS AND MULTIPLICATIVE INTERACTION Akhmad Zaki; Triastuti Wuryandari; Suparti Suparti
Jurnal Gaussian Vol 3, No 4 (2014): Jurnal Gaussian
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.709 KB) | DOI: 10.14710/j.gauss.v3i4.7960

Abstract

Factorial experiment is an experiment where is in a condition (experiment unit) were attempted simultaneously from several single experiment. Two-factor factorial experiment with the basic design CRBD (Completely Randomized Block Design) is used to assess the interaction of genotype and environment on multi-location trials. The analysis can be applied in multi-location trials is AMMI analysis (additive main effects and multiplicative interaction). AMMI analysis in the calculations using analysis of variance in a factorial experiment to test the effect of the interaction and Principal Component Analysis (PCA)  to elucidate the effect of the interaction with the interpretation of the results using the biplot-AMMI. Based on research with seven genotypes of rice (S382b-2-2-3, 3-2-3-1 S2389d-, S24871-65-4, S2824-1d-6, S2945f-59, Poso, and C22) and four locations (Sukamandi 94, Batang 94, Taman Bogo 94, and Garut 94) there is the influence of genotype, location, and interaction with genotype and location on rice production. Obtained three Principal Component Interactions (KUI1, KUI2 and KUI3) with the contribution of diversity respectively 78.29%, 13.94% and 7.77%. Interpretation of the AMMI Biplot is obtained genotype 1 (S382b-2-2-3) very suitable to be planted in a location 4 (Garut 94), genotype 2 (S2389d-3-2-3-1) very suitable to be planted in a location 3 (Taman Bogo 94), genotype 3 (S24871-65-4) is more suitable to be planted in locations 2 (Batang 94), genotype 4 (S2824-1d-6) are very suitable to be planted in a location 4 (Garut 94), genotype 5 (S2945f-59) is more suitable to be planted in locations 2 (Batang 94), genotype 6 (Poso) very suitable to be planted in a location 1 (Sukamandi 94) and genotype 7 (C22) is very suitable to be planted in locations 2 (Batang 94). Keywords: Factorial Experiment, CRBD, AMMI, Analysis of Variance, PCA, Biplot