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THE EFFECT OF IMPLEMENTATION OF LECTURE PERFORMANCE MEASUREMENT SYSTEM AND THE ROLE CLARITY OF LECTURER PERFORMANCE: A STUDY OF TESTING MEDIATION EFFECT Sofyani, Hafiez; Nazaruddin, Ietje
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.718 KB) | DOI: 10.22219/jrak.v9i1.8246

Abstract

Fenomena rendahnya kinerja para dosen di banyak universitas di Indonesia menyebabkan inisiasi beberapa universitas untuk mengembangkan sistem pengukuran kinerja dosen (SPKD). Hingga saat ini, penelitian yang mengkaji dampak penerapan SPKD terhadap kinerja dosen itu sendiri sangat sulit ditemukan. Oleh karena itu, penelitian ini bertujuan untuk menguji secara empiris pengaruh implementasi SPKD dan kejelasan peran terhadap kinerja dosen. Pengujian kejelasan peran sebagai variabel pmediasi juga dicoba. Dengan menggunakan 203 data dari kuesioner yang disebarkan kepada dosen-dosen di universitas swasta terkemuka di Indonesia (terakreditasi "sangat bagus" dan mereka yang memiliki program internasionalisasi), kami menguji hipotesis menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa implementasi SPKD dan kejelasan peran secara signifikan memiliki efek positif terhadap kinerja dosen. Selain itu, penelitian ini juga menyimpulkan bahwa kejelasan peran juga memiliki peran sebagai variabel pemediasi.
EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Sofyani, Hafiez; Nazaruddin, Ietje; Putri, Caesar Marga; Fathmaningrum, Erni Suryandari
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1425.967 KB) | DOI: 10.22219/jrak.v9i3.9639

Abstract

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Organisasi, Komitmen Organisasi, Motivasi, Desentralisasi, dan Job Relevant Information Sebagai Variabel Moderasi Nazaruddin, Ietje; Setyawan, Henry
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research was conducted to examined the influence of budgetary Participation to the performance of  local government apparatus with organizational culture, organizational commitment, motivation, desentralization, and job relevant information as a moderating variable. The samples in this study using purposive sampling that is non probability sample that conform  with certain criteria or considerations. The sample in this study are structural officials in the District Government of Kulon Progo which amounted to 104 respondents. The results of this study indicate that budgetary participation is not influence positive on the performance of local government apparatus. Organizational culture as a moderating role in the relationship between budgetary participation on the performance of local government apparatus. Organizational commitment, motivation, decentralization, and job relevant information can’t moderate the relationship between the budgetary participation with the performance of local government apparatus.
CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN Nazaruddin, Ietje
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research try to explore wether the good corporate governance system related to corporate  performance.  Sample this study are companies listed in the Indonesia Stock Exchange.  This research find that good corporate governance no relationship to firm performance and value.  Result study not significant may be implementation the good corporate governance still new in Indonesia and than the effect nothing clear.
Penerimaan Auditor atas Dysfunctional Audit Behavior: Sebuah Pendekatan Karakteristik Personal Auditor Evanauli, Ratna Prasetyoningrum; Nazaruddin, Ietje
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study is aimed at finding out the relationship between personal characteristics and dysfunctional audit behavior. The inconsistency results of previous studies about factors that lead to dysfunctional audit behavior make it necessary to do another research on this matter. This research is important because of the increasing demand from financial statement’s users on auditor professionalism in order to obtain a qualified audit report and dysfunctional audit behavior is one that threatens the quality of audit. The respondents in this study are auditors working at audit firms in Yogyakarta and Surakarta. The sample taken using convenience sampling technique. The hypotheses were examined by using SPSS 16.0 program. The results find that locus of control, performance, and religiosity are significantly influental on dysfunctional audit behavior where as turnover intention has no influence on dysfunctional audit behavior because p value (0,695) α (0,05).
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CORPORATE SOCIAL RESPONCIBILITY DISCLOSURE) PADA LAPORAN TAHUNAN (STUDI EMPIRIS PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rahmawati, Hapsari Diah; Nazaruddin, Ietje
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is aims to examine the influence of structure ownership are considered by corporate social responsibility disclosure at annual report 2005-2007. The sample of this research is Indonesian Stock Exchange listed companies of the period 2005-2007, reporting complete annual report and reporting corporate social disclosure, and published at Indonesian Capital Market Directory (ICMD). The analysis method used is multiple regression. This result of the research shows that foreign ownership, institutional ownership, public ownership do not have effect to CSR disclosure, and Management Ownership have effect to CSR disclosure.
THE EFFECT OF IMPLEMENTATION OF LECTURE PERFORMANCE MEASUREMENT SYSTEM AND THE ROLE CLARITY OF LECTURER PERFORMANCE: A STUDY OF TESTING MEDIATION EFFECT Hafiez Sofyani; Ietje Nazaruddin
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.718 KB) | DOI: 10.22219/jrak.v9i1.8246

Abstract

Fenomena rendahnya kinerja para dosen di banyak universitas di Indonesia menyebabkan inisiasi beberapa universitas untuk mengembangkan sistem pengukuran kinerja dosen (SPKD). Hingga saat ini, penelitian yang mengkaji dampak penerapan SPKD terhadap kinerja dosen itu sendiri sangat sulit ditemukan. Oleh karena itu, penelitian ini bertujuan untuk menguji secara empiris pengaruh implementasi SPKD dan kejelasan peran terhadap kinerja dosen. Pengujian kejelasan peran sebagai variabel pmediasi juga dicoba. Dengan menggunakan 203 data dari kuesioner yang disebarkan kepada dosen-dosen di universitas swasta terkemuka di Indonesia (terakreditasi "sangat bagus" dan mereka yang memiliki program internasionalisasi), kami menguji hipotesis menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa implementasi SPKD dan kejelasan peran secara signifikan memiliki efek positif terhadap kinerja dosen. Selain itu, penelitian ini juga menyimpulkan bahwa kejelasan peran juga memiliki peran sebagai variabel pemediasi.
EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Hafiez Sofyani; Ietje Nazaruddin; Caesar Marga Putri; Erni Suryandari Fathmaningrum
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1464.887 KB) | DOI: 10.22219/jrak.v9i3.9639

Abstract

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.
PENGARUH RELIGIOSITAS, RELATIVISME DAN IDEALISME TERHADAP PENALARAN MORAL DAN PERILAKU MANAJEMEN LABA Ietje Nazaruddin
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Tujuan penelitian ini adalah menguji pengaruh tingkat religiositas dan filosofi moral personal terhadap penalaran moral. Penelitian ini juga menguji pengaruh filosofi moral personal dan penalaran moral terhadap penilaian etis individu atas perilaku manajemen laba. Teori perkembangan moral kognitif digunakan untuk menjelaskan perilaku manajemen laba. Responden penelitian adalah mahasiswa eksekutif program pascasarjana (manajemen dan akuntansi) dan program profesi akuntansi yang telah dan atau sedang menjabat. Pengumpulan data dengan menggunakan metode survei berhasil memperoleh data sebanyak 278 dari 1500 kuesioner yang disebarkan, dan yang digunakan dalam analisis data sebanyak 261. Pengujian validitas dan reliabilitas dilakukan, sebelum menguji hubungan antar variabel dengan menggunakan model persamaan struktural. Hasil penelitian menunjukkan bahwa tingkat religiositas mempengaruhi idealisme dan penalaran moral. Penalaran moral, idealisme dan relativisme berpengaruh pada penilaian etis individu atas perilaku manajemen laba. Namun demikian, tidak ditemukan bukti adanya pengaruh religiositas terhadap relativisme individu.Kata kunci: religiositas, penalaran moral, filosofi moral personal, relativisme, idealisme, manajemen laba, etika, perkembangan moral kognitif, model persamaan struktural
Pengaruh Customization dan Interdependensi terhadap Karakteristik Informasi Sistem Akuntansi Manajemen Broad scope dan Aggregation Ietje Nazaruddin; Subhan Fajry
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.299 KB)

Abstract

This study examined empirically whether the relation between customization and characteristic of management accounting systems, especially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The purpose of this study is to reexamine the result of Bouwens (1998) and Bouwens and Abernethy (2000) and Anggraini (2003) study which revealed there was not strong support for characteristic of broad scope management accounting systems and aggregation of information for uncertainty in managerial decision makings. This is different from earlier studies of Mia Chenhall (!994), Abernethy Gutherie (1994), Chong (1998). This theory suggests that customization has a direct effect on the use characteristic of management accounting systems, but also that customization augments interdependence between departments which in turn affect characteristic of management accounting systems use. Responses of 87 managers (production and marketing) were analyzed by  Path analysis is used to test the model. The result of this study confirms the studies of Bouwens (1998) and Bouwens and Abernethy (2000) but differs the study of Anggraini (2003). Customization does not influence characteristic management accounting systems  broad scope and aggregation information use via interdependence.