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INDONESIA
Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 8 Documents
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Search results for , issue "Vol 10, No 1 (2010)" : 8 Documents clear
Pengaruh Arus Kas Operasi terhadap Dividend Payout dalam Kaitannya dengan Siklus Hidup Perusahaan Merinda Naraswari Ayuningtyas; Y Anni Aryani
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.103

Abstract

The problem that will be addressed in this study is whether the cash flow of operating activity affects significantly the dividend payout in relation to the firm’s life cycle. Considering the research problem and hypothesis, the study use a simple linear regression analysis method. The result of analysis shows that there is significant effect of operating activity cash flow on the dividend payout in the growth and mature stages, while in the start-up and decline stages, the operating activity cash flow does not affect significantly the dividend payout. From those evidences, it can be concluded that each stage of life cycle contains different financial report information (financial characteristic) value. Based on these findings, the recommendation for future research are using a wide-range sample and include other firm-specific factors such as asset base, earnings, and cash flow of investment activity or funding that may have the more effect on the dividend in each life cycle of firm, and should also consider the other categorization methods of life cycle.
Factors Affecting Company’s Profitability: A Case Study of Company Financing under Mega And SBY Era Sukirno Sukirno
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.104

Abstract

This research is intended to show another proxy of government performance measurement from the capital market data. This research also is directed to compare the differences of company financing between Mega and SBY era, to examine the relationship of company financing and company profitability, and to interpret profoundly the results using the capital market data. Data were gathered from the Indonesian Capital Market Directory (ICMD) starting from 2001 up to 2006. Geometric mean was used to profoundly trace the influence of presidential leadership era and to balance financial data between Mega (2001 – 2003) and SBY era (2005). Hypotheses were confirmed by employing paired sample t test and linear regression analysis. This research draws three main conclusions. Firstly, collateral ratio and equity to total assets ratio are significantly different between Mega era and SBY era. Nevertheless, there is no significant difference in current liabilities to total assets, long-term liabilities to total assets, capital structure, and return on assets between Mega and SBY era. Secondly, current liabilities to total assets and long-term liabilities to total assets have a negative and significance influence to company’s profitability. Lastly, equity to total assets has a positive and significant effect on company’s profit. Findings are discussed to provide possibility factors behind the financing issue.
Informasi Anomali Akrual dalam Pembentukan Portofolio Saham Rowland Bismark Fernando Pasaribu
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.105

Abstract

The accrual information is discussed in light with the multifactor asset pricing theory. It is argued that the capital market processes information efficiently, and that low accruals firms are risky and therefore earn higher average returns. In other words, the level of accruals proxies for the loading on a fundamental risk factor that drives stock returns. The objective of this study is to prove significance influence of accrual information and to evaluate the performance of stock portfolio constructed by Treynor Index, Jensen-Alpha, and Sharpe Index. The final sample are the past and present member of LQ-45 public companies. Following Fama and French (1993), we form a factor-mimicking portfolio that essentially goes long on low accruals firms and short on high accruals firms (Conservative Minus Aggressive, or CMA). Since the portfolio is constructed based upon the return-predicting characteristic itself, it is thereby designed to capture any risk factors that may underly the accrual effect even if the relevant risk factors are not observed directly. The empirical results show that partially, CMA has significant positive (negative) influence on stock portfolio with low (high) level accrual, both for single, two, and three factor models, especially at size-accrual category. Other empiric result addition CMA, indicate increasing explanatory power of model in explaining the variation of expected return of stock portfolio on various asset pricing model. Hereinafter three tools of evaluation measurement result indicate that size, book-to-market ratio yet still not shown optimal performance, even after conducted by extension of all model by adding accrual information factors.
A History of Changes that Enhanced The Role of Accounting: A Discussion of The Reforms in The UK National Health Service Heru Fahlevi
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.106

Abstract

This paper presents some aspects on the introduction of more commercial-like reforms in the UK National Health Service (NHS). It used adjusted Lüder’s Contingency Model modified by Pettersen (2004) as an alternative framework to explain how NHS reforms generate the innovation of accounting role in hospitals. The NHS reforms exercised by the Conservative and the New Labour have both similarities and differences in the rationale and the consequences. The applications of adjusted Lüder’s Contingency Model have assisted in outlining the similarities and differences between market reform and third way reform. The most striking similarity is both reforms were driven by the government political decision and the process of reforms implementation has been top-down organised. Moreover, it may be said that payment system has become a main tool to control the process of reforms and the hospital performance. But there are different as to use competition in price and competition in performance. However, the contingency model appears to present a limited explanation about how accounting role innovation process travelled between both reforms. Furthermore, this study is a desk research. Any generalisations of the conclusions from this study should be undertaken with care.
Perbandingan Kinerja Reksa Dana Konvensional dengan Indeks Konvensional (LQ45) Cahyaningsih Cahyaningsih
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.107

Abstract

The objective of this study is to evaluate whether conventional mutual fund performance is difference from conventional index (LQ45) performance during the bull market of 2004 to 2006. Prior studies have shown mixed results probably due to lack of comprehensiveness in evaluating the portfolio. I measure mutual fund performance comprehensively using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The results show that during the bull market of 2004 to 2006, the conventional mutual funds outperform the conventional indexs (LQ45). This results might suggest that portofolio managers of the conventional mutual fund have superior skills in security selection and market timing ability than those of the conventional indexs (LQ45).
Model Mandatory Usage terhadap Sikap Penggunaan Sistem Informasi Keuangan Daerah dengan Pendekatan Technology Acceptance Model (TAM) Suhendro Suhendro
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.108

Abstract

The aim of the research is to test empirically the construction of the influence of the mandatory usage by the financial manager and accountancy in the work unit of Surakarta local government towards the attitude usage of the regional finance management information system. The processing and the analysis of the data is carried out technically multivariate Structural Equation Modeling (SEM). The number of the questionnaire that was send 170 and that answered completely so to be analyzed further is 86. Based on the validity, reliability and normality test show that the data is valid, reliable and filled the aspect normality. The results of the hypothesis testing show that (1) perceived ease of use have a significant effect on perceived usefulness; (2) perceived usefulness have a significant effect on attitude toward using; (3) perceived ease of use have a significant effect on attitude toward using; and (4) mandatory usage have not a significant effect on attitude toward using.
The Global Financial Crisis from The Perspective of Islamic Law and Economic Theory: Analytical Empirical Study Seif Obeid Al-Shbiel; Hamzah Hussein Almawali; Raed Suleiman Al-Fageer
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.109

Abstract

The purpose of the current study is to identify the consequences of the current global financial crisis on the Islamic banking system, Further; this study seeks to reveal flexibility and stability factors enjoyed by the Islamic financial institutions in coping with such crisis. In addition to find out the substantial causes, reside behind the present crisis as represented by artificial and malpractices of the non-Islamic banks. Finally, the conclusion from the current study supports that the Islamic financial system is capable to minimize the aftermath of the recent financial crisis by getting rid of key weaknesses inherent in the traditional system.
Shubuhat Activities in Islamic Banking E. Ries; S. B. Yahya; M. Harasyid
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.110

Abstract

According to the principles of Shariah, all business activities must be in accordance to principles and rules of Shariah and any activity against them will be Haram in Islam. Therefore business activities are very essential in Shariah compliance criteria; Islamic Shariah establishes rules which govern and define the economic, social, political and cultural life of Islamic societies, including their financial institutions. Islam, in principle prohibits all activities that cause harm to the dealers and consumers in the market as well as society as a whole. It is very necessary that all dealings and business activities must abide by the rules of Islamic law, In addition to avoid all doubtful activities. The primary objective of this paper is to review the definition and concept of shubuhat. Specifically, this paper highlight to some Shubuhat activities in products of Islamic banking. A total of 9 activities were selected a sample of products of Islamic banking.

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