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Agustami, Silviana
Program Studi Akuntansi FPEB UPI
Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MODERATING Agustami, Silviana; Arfan, Dina
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6613

Abstract

This study aims to analyze: 1) The effect of budgetary participation participation on budgetary slack on SOEs with head office in Bandung 2) Organizational commitment as a variable that moderate the influence between the participation of budget preparation against budget slack.The data used are primary data obtained from 91 respondents are middle managers and lower level managers who participated and responsible in the process of budget preparation on SOEs headquartered in the city of Bandung through non probability sampling. The analysis used is simple linear regression statistic analysis and MRA data analysis. The results of this study indicate that; First, there is a significant influence between the variable of budgeting participation on budget slack which yields R Square 12,1%. Second, the influence of budgetary participation on budgetary slack is not moderated by organizational commitment resulting in R Square 21.3% and significance of -0.009. Thus organizational commitment has a negative effect on the participation of budget formulation on budgetary slack.
PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN Agustami, Silviana; Agus Suintri, Imam
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6699

Abstract

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined
PENGARUH NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS Agustami, Silviana; Moris Wirekso, Antoni
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6647

Abstract

Profitability is one of the essential elements in the process of assessing performance in banking finance. Bank needs to keep its profitability to maintain the continuity of its corporation. In the process of attaining income and making profit, a bank commonly does many efforts. One of them is through offering the credits to the public. However, in fact, credit which becomes the basis to run the company has the risk of failure when the clients/ debtors have to pay the loan back on its deadline/ Non Performing Loan (NPL). The objective of this study is to find out whether NPL influences negatively or not towards the bank profitability.This study employed the basic regression analysis method through linearity and normality tests. The data used is the financial statement of PT. Bank OCBC NISP, Tbk in 2002 until 2010 published by Bank Indonesia.Based on the revealed elaboration and the data analysis about the influence of NPL towards profitability, it can be concluded that the condition of Non-Performing Loan (NPL) in PT. Bank OCBC NISP, Tbk is good in general since it is still below the NPL value regulated by Bank Indonesia which is 5%. Meanwhile, the profitability based on the return on assets (ROA) in PT. Bank OCBC NISP tends to be below the minimum standard which is 1,5%, but it is classified in high category in the framework of performance determination of banking finance governed by Bank Indonesia. In PT. Bank OCBC NISP, Tbk, Non-Performing Loan (NPL) influences negatively towards profitability.
ANALISIS PERBANDINGAN SISTEM TRADISIONAL DENGAN SISTEM ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI DI PT. PINDAD (PERSERO) Agustami, Silviana
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6579

Abstract

Calculation of cost of good manufactured (COGM)  is amount of all cost production used for processing raw materials into finished good in current period. Uncorrect calculation of COGM will give unfavorable effects for the company, because COGM has a function as basis for deciding the price and profit. This research used descriptive comparative design, which compares two variabels (Traditional System and Activity Based Costing [ABC]). Nazir (2004) mentioned that descriptive research makes sistematically ilustration about the observing phenomena. According to Sugiyono (2002), comparative research is a research that comparing two or more variable. Researcher did this research at PT. Pindad, Jl. Jend. Gatot Subroto 517 Bandung. PT. Pindad uses traditional system to calculate COGM, that is the reason for researcher to do this research. The research did from 2013, December untul 2014, January. The result of this research shows difference between traditional system and ABC system; COGM average of traditional system is lower than the ABC system. It means that COGM calculate uses ABC system give higher value than uses traditional system though the difference value was not too far.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA HUTANG Agustami, Silviana; Cahyani Yunanda, Anggun
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6592

Abstract

This research aims to find out about the effect of institutional ownership and voluntary disclosure of the interest expense on the companies manufacturing metal processing listed in Indonesia Stock Exchange. The samples used were as many as 10 metal processing manufacturing company for three years from 2010 to 2012 with a total of 30 samples by purposive sampling method. In this research, researchers used a documentary study conducted by collecting secondary data with web browsing. Voluntary disclosure is measured by scoring method on voluntary disclosure criteria that have been set. Data analysis was performed with the classical assumption and hypothesis testing with simple linear regression method. The test results show that institutional ownership is proven negative effect on the cost payable by 32% and voluntary disclosure does not have a negative effect on the cost payable.
Co-Authors Agus Suintri, Imam Arfan, Dina Cahyani Yunanda, Anggun Moris Wirekso, Antoni