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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis TEMA (Jurnal Tera Ilmu Akuntansi) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Andi Mirdah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Pandangan dan Sikap Akuntan Publik terhadap Fenomena Expectation Gap dan Tanggung Jawab Hukum Auditor Mirdah, Andi; Yuliati, Yuliati; Irianto, Gugus
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.179

Abstract

In the development, public accounting profession exposed to a challenge where there is expectation gap between auditor and society as a service user. Some case involving public accountant and society misunderstanding to the responsibility and role of public accounting depicts the expectation gap. The widening of expec¬tation gap also fostered by profession motivation in protecting himself to deviate society stress and to decrease legal liability to auditor (OSullivan, 1993). Gener¬ally, the existing research, examining perception of auditor and user of audited financial report related to expectation gap issues, use positivistic approach. This qualitative research aims to get an deep understanding of overview and attitude of public accountant and their professional staff to the expectation gap phenom¬ena that happened between public accounting and user financial report, specially the client of public accountant itself and how the point of view and public account¬ing attitude in perceiving their liability in practice. Keyword: Expectation Gap, Simbolic Interacsionism, Audiors’ Legal Liability
INTENSIFIKASI PEMUNGUTAN PAJAK REKLAME DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MERANGIN TAHUN 2011-2013 ANDI MIRDAH; . MASJONI
Jurnal Manajemen Terapan dan Keuangan Vol. 4 No. 2 (2015): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v4i2.3166

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis tentang Intensifikasi pemungutan Pajak reklame dan bagaimanakah kontribusinya terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Merangin tahun 2001-2013. Pendapatan Asli Daerah (PAD) merupakan pendapatan yang benar-benar bersumber dari Kabupaten Merangin sendiri yang dipungut berdasarkan peraturan daerah setempat sesuai dengan peraturan perundang-undangan. Adapun salah satu dari sumber PAD tersebut adalah Pajak Reklame. Peenerimaan Pajak Reklame selama periode 2011-2013 di Kabupaten Merangin berfluktuasi disetiap tahunnya,yaitu reali sari Pajak Reklame mengalami penurunan pada tahun 2012 dan kembali mengalami peningkatan pada tahun 2013. Dari hasil analisis yang telah dilakukan, maka dapat dijelaskan bahwa kontribusi Pajak Reklame terhadap Pendapatan Asli Daerah di Kabupaten Merangin tahun 2011- 2013 secara rata-rata sebesar 0,92 % pertahun, potensi penerimaan Pajak Reklame ini masih perlu ditingkatkan karena perkembangan penerimaan Pajak Reklame masih rendah jika dibandingkan dengan perkembangan penerimaan PAD di Kabipaten Merangin. Sedangkan Intensifikasi pemungutan Pajak Reklame di Dinas Pendapatan Derah (DIPENDA) Kabupaten Merangin sudah berjalan dengan cukup baik,walaupun kontribusi Pajak Reklame terhadap PAD terjadi penurunan pada tahun 2012, hal ini dikarenakan realisasi penerimaan Pajak Reklame pada tahun 2012 mengalami penurunan, sementara realisasi penerimaan PAD pada tahun 2012 tetap mengalami peningkatan.
UPAYA MENGHADAPI PERUBAHAN LINGKUNGAN STRATEGIS DENGAN MEMBANGUN DAN MERAIH COMPETITIVE ADVANTAGE MELAUI VALUE CHAIN ANALYSIS DAN KEMITRAAN ANDI MIRDAH; AGUS INDRA TENAYA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.219 KB)

Abstract

The success of an organization to operate in a complex and tight competition is verymuch determined by several factors. Global business changes phenomena havedemanded the companies to be more critical. Only those having global competitiveadvantage would sustain and develop. To identify sources of and potentialcompetitive advantage, an organization would need value chain concept as ananalytical tool. According to the concept, a company needs to develop partnershiprelation in the whole activities from beginning till ending. This article reviews howcompanies manage their strategic activities using value chain analysis and howthis concept would be developed in the partnership relation.
Penerapan Corporate Social Responsibility, Corporate Governance, Komitmen Manajemen dan Etika Bisnis Terhadap Reputasi Organisasi Pada Perusahaan PT. Pertamina di Kabupaten Muaro Jambi Reni Yustien; Andi Mirdah
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v5i1.9249

Abstract

Corporate Social Responsibility (CSR) is a concept that can bring companies to carry out its responsibilities to the environment and society. Companies are required to be socially responsible. This happens because there are economic disparities between businesses that often have negative impacts on the environment. It is the background of the emergence of the concept of CSR. Along with the rapid development of the world sector. Various private sector, governments, organizations, communities, education, seeks to define and promote the social responsibility of the business sector in relation to society and the environment. PT. Pertamina, which is in the district Muaro has implemented several CSR activities by paying attention and contribution to the development community around its area of ​​operations through its Corporate Social Responsibility (CSR) based on management planning. The company's role in managing the resources responsible for managing the resources entrusted by society with both a liability (compulsory). The implementation of CSR in companies pertamina impact also on the implementation of CSR programs with a level of consistency to the Corporate Governance, Management Commitment, Business Ethics as a system that directs and controls the company as a form of liability because the regulations governing the balance of the company with the environment that is realized through CSR. This study aims to prove the influence of Corporate Social Responsibility (CSR), Corporate Governance, Management Commitment, Business Ethics on Organizational Reputation at Pertamina Company located in the district Muaro Jambi Province. Keywords: Corporate Social Responsibility (CSR), Corporate Governance Practices, Management Commitment, Business Ethics and Organizational Reputation
Co-Authors . MASJONI AGUS INDRA TENAYA Gugus Irianto Reni Yustien Yuliati Yuliati