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<![CDATA[THE EFFECT OF FINANCIAL EXPERTISE ON COMPENSATION AND BOARD OF DIRECTORS TURNOVER ]]>
<![CDATA[Danar Irianto]]>;
<![CDATA[Nuranisa Anugerah]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.718
<![CDATA[This research aims to explains association between financial expertise of directors to directors compensation and directors turnover of Indonesia non financial company in 2011-2012. Using ordinary least square regression we used four variables to define financial expertise of directors: age of the directors, tenure of the directors, the post-graduate degree (MBA), and the accounting certification (CPA). However, this study found no association financial expertise to compensation and directors turnover. We hope this study can contributes to financial expertise, compensation, and turnover literature. We also provide implications for companies in determining the compensation of directors based on financial expertise. Further research can be improve by add new variabel such as complexcity and board size.]]>
<![CDATA[PENGARUH PARTISIPASI MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Ikromi Abd Ghani HSB]]>;
<![CDATA[Dovi Septiari]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.719
<![CDATA[The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.]]>
<![CDATA[PERILAKU FRAUD MAHASISWA DAN PERSEPSINYA TERHADAP ASPEK-ASPEK UMUM ETIKA BISNIS DAN TUJUAN PENDIDIKAN ETIKA PROFESI AKUNTANSI DITINJAU DARI JENIS KELAMIN ]]>
<![CDATA[Annisa Asriati]]>;
<![CDATA[Hajan Hidayat]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.720
<![CDATA[Students reached education ethics business with hope students will become an accountant without breaking ethics and work professionally. This study aims to see how perception students on the basis of gender to general aspects of business ethics, importance of the objectives of accounting ethics education and how do behavior students based on the types of fraud. The sample in this research is 499 students of the night class of accounting study program at an accredited university in Batam City. Testing the hypothesis in this study using a mann withney u test and descriptive statistics in SPSS 17.00. The results show that there are differences in perception between male students and female students of general aspects of business ethics and importance of the objectives of accounting ethics education. Most students considered it is important but most students has admitted that they have commits fraud based on the type of fraud internal. A student who work in the bank, student semester 1 and semester 3, Students who have received lecture business ethics and student man Dominated in the category of fraud. Limitations of this study is sample use only students of the night class of accounting study program in Batam alone. The provision of the science more in-depth about ethics business and also study of ethics are need to. Suggestions for further research is sample examined across extend, can add external factors that determines fraud behavior and for research on fraud that has happened.]]>
<![CDATA[PERBEDAAN MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RILL SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Fitri Asni]]>;
<![CDATA[Mega Mayasari]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.721
<![CDATA[The purpose of this research is to examine and provide empirical evidence regarding the presence of management differences actual benefit before and after IFRS adopstion which is measured by using jones models modification and the differences of management real benefit through the expense of production. The adopstion of IFRS which is done by many countries be able to increase the benefit of quality management and the punctuality of accountancy information.Samples of this research are 78 manufactur campanies which are listed in BEI since 2010-2011 dan 2013-2014 which 293 data. The result of this research indicates that there is not differences between the benefit of accrual management before and after IFRS adoption , but there is differentiation of real benefit management before and after IFRS adopstion.]]>
<![CDATA[EFFECT OF FINANCIAL PERFORMANCE AGAINST MARKET PERFORMANCE IN BANKING ]]>
<![CDATA[Desry Ponisa Putra]]>;
<![CDATA[Seto Sulaksono Adi Wibowo]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.723
<![CDATA[This study aims to examine the effect of the financial performance of the banking market performance. This study used a sample of banking companies listed in Indonesia Stock Exchange 2011-2013. Financial Kineja measured using CAMEL (Capital, Asset Quality, Management, Earnings and Liquidity). market-based financial performance is measured by stock returns, variable we used in this study are the independent variables which covers CAR, DER, ROA, LDR. Data research using panel data and methods of data analysis using simple linear regression. influence the financial performance against the performance of the market is not particularly a significant impact on the performance of banks.]]>
<![CDATA[ANALISIS HUBUNGAN KINERJA KEUANGAN BERDASAR AKUNTANSI DAN KINERJA KEUANGAN BERDASAR PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Nanda Putri Angelia]]>;
<![CDATA[Sinarti Sinarti]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.724
<![CDATA[The objectives of this research are to test and to give empiric evident about influence between financial performance based on accounting which measured by Return On Assets (ROA), Return On Equity (ROE), and Economic Value Added (EVA) and financial performance based on marketplace which measured by stock return. The inconsistency of the result of researches on the influence of financial performance based on accounting to financial performance based on marketplace indicated there is moderate variable that influence the disclosure of Corporate Social Responsibilty (CSR). CSR disclosure is expected to give a signal to external parties including investors in enhancing the corporate image is reflected by increase of stock returns. There are 19 companies that are taken as the sample in this research. The object of this research is companies that listed in Jakarta Islamic Index (JII) from 2008-2013 with 95 data observation. Data are collected by using purposive sampling. Hypotheses in this research are tested using panel data regression and test of absolute difference value. The result of this research showed that financial performance based on accounting which measured by ROA, ROE, and EVA influenced to financial performance based on marketplace which measured by stock return. Meanwhile CSR disclosure in annual company report is not moderating financial performance based on accounting to financial performance based on marketplace.]]>
<![CDATA[UPAYA PENGENDALIAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PERUSAHAAN PADA PT. PERKEBUNAN NUSANTARA IX KEBUN GETAS ]]>
<![CDATA[Mahagiyani Mahagiyani]]>;
<![CDATA[Dwi Aryani S]]>;
<![CDATA[Vony Sevita Widasari]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.725
<![CDATA[Production cost is all expenses relating to production function or activities in processing raw material to be end products. Rubber Factory activities are aimed to gaining profit for the company, Kebun Getas, PT Perkebunan Nusantara IX. This research is intended to find out the effect of production cost increase toward the company profit, Kebun Getas, PT Perkebunan Nusantara IX, and its control in order to get the information on the total of production cost and profit in the last two years. The research methods used are descriptive, quantitative and verification methods. The result of the research shows that based on the cost structure analysis 2015 and 2016, the highest expense of production cost derives from the total of harvesting cost amounting to Rp. 18.625.174.605 or 68%, meanwhile in 2016 amounting to Rp. 15.607.846.234 or 63%.]]>
<![CDATA[PENGARUH PELATIHAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Friska Susanti Butar Butar]]>;
<![CDATA[Irsutami Irsutami]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.726
<![CDATA[The purpose of this study is to determine the effect of training and work motivation on employee performance. Training measured by the dimensions of skills and knowledge, while working motivation dimension is measured by motives, expectations, and incentives, and the employee's performance can be measured by indicators of quantity of work, quality of work, cooperation, understanding of the task, initiative, discipline and reliability. Respondents in this study were 200 employees of accounting staf who work in manufacturing companies in Batam, technique which is used to analyze this study is simple linear regression analysis. Results of the study found that training and motivation work have positive influence on employee performance. Based on these results it’s advisable for the company to provide adequate training and increase employee motivation to improve the productivity of the company. This study is confined to the accounting staf employees in manufacturing companies in Batam, so further research is recommended to use the different samples and from other types of companies.]]>
<![CDATA[THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN PREDICTING BANKRUPTCY ]]>
<![CDATA[Joko Supriyanto]]>;
<![CDATA[Arif Darmawan]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.727
<![CDATA[This study was conducted to investigate Financial Distress in mining companies listed on the Indonesian Stock Exchange (BEI) during the 2011-2014 period using the Altman Z-Score Modification. Total sample that gathered from mining companies is 119 companies, analytical techniques used in this study is the Altman Z-score that consists of four ratios, which are the Net Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings Before Interest and Tax to Total asset (X3), Market Value of Equity to Book Value of Debt (X4.). This test used SPSS 22 to test the hypothesis, the hypothesis testing results are: Net Working Capital to Total Assets has a positive effect on Financial Distress, Retained Earnings to Total Assets has a positive effect on Financial Distress, Earnings Before Interest and Tax to Total Assets has a positive effect on Financial Distress, Book Value of Equity to Total Liabilities has a positive effect on Financial Distress. This study only used mining companies sector, the further research is recommended to use the other sector companies that have larger numbers of samples.]]>
<![CDATA[TESTING BHANDARI Z-SCORE MODEL BANKRUPTCY PREDICTION USING CASH FLOW ]]>
<![CDATA[Barcha Handal Sakti]]>;
<![CDATA[Ely Kartikaningdyah]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.728
<![CDATA[This research aimed to know whether the predictor variables on Bhandari’s z-score model having discriminating power which in each of the group has significant difference. Sample which was being used to assist was the manufacture company that consisted of healthy company and the unhealthy company enrolled in Indonesia stock exchange in the period of 2012-2014. Sample collecting method used purposive sampling and cross section was the data used in this research. This research was conducted by using Multivariat Discriminant Analysis (MDA). The result of this study showed predictor variable that gave discriminating power which stood of quality of earning (EAQ), operating cash flow divided by current liabilities (OCFCL), operating cash flow margin (OCFM), and operating cash flow return on total assets (OCFA) in distinguishing the healthy and unhealthy company significantly.]]>
