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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 298 Documents
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Dampak Publikasi Pelaporan Keuangan Ganda Bank Lippo terhadap Harga Saham Perbankan di Bursa Efek Jakarta Dewi Amalia
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
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.v4i1.2

Abstract

This study is purposed to examine the influence of publication of the Lippo Bank dual financial reports to the stock prices reaction, by applying the event-study methodology to analyse the market reaction on the daily closing price of 24 stocks banks that listing in Jakarta Stock Exchange. The results of analysis (using t-test) show that the publication of the Lippo Bank dual financial reports has not given effects which is significantly influence the stock prices. It’s mean that applying financial reports principles have not been a fundamental driver stock exchange in Indonesia. Comparing the stock prices before and after the publication are not significantly different. This market reaction show that public have not capable enough to use the publication of the Lippo Bank dual financial reports as a signal (good or bad news) to evaluate the future prospect of the firm.
Optimalisasi Peran DPRD dalam Pengawasan Keuangan Daerah Sri Murni
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
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.v4i1.3

Abstract

The Objective of this paper is discussing how to optimizing the role oflegislative (DPRD) in controlling region’s finance. It will describe about introduction,concepts of region’s finance and management of region’s finance, budgeting andbudgeting cycle, oversight of region’s finance, role and function of legislative (DPRD),optimizing role of legislative in controlling region’s finance, future implication, andconclusion.
Transfer Informasi Intra-Industri: Efek Pengumuman Inisiasi Deviden oleh Perusahaan Reporter Christina Tri Setyorini
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
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.v4i1.4

Abstract

Numerous studies have examined the information content of dividendshypothesis. While much of the empirical evidence indicates that dividend changesconvey unanticipated information to the market, but the effect of the dividend initiationannouncement in the context of intra industry information transfer has not beenextensively examined. This study focus on dividend announcement since the eventsare more likely to be unexpected than subsequent regular dividend announcements.This paper investigates the stock price behavior of rival firm (nonreporterfirm) in the same industry as firm announcing dividend initiation (reporter firm).Using a sample of 32 dividend initiation announcement and 215 nonannouncing firms,spesifically dividend initiation announcement have a significantly impact on thevaluations of industry-related firm. This announcement evoke a contagion (positive)response. This response suggest that industry-related firm view the dividendinitiation as a reflection/signal of favorable firm-spesific corporate development andas a sign of industry-wide condition. Market response to dividend initiations areexamined using event study methodology. To reduce bias effects on Jakarta StockExchange as a thin market, this study using Fowler and Rorke 4 lag, 4 lead to correctthe beta.This study also empirically test the influence of dividend surprise, size andlevel of competition in industry to the security price reaction of nonannouncing firm.Furthermore, the level of competition in the industry, as measured by HerfindahlIndex, has a negative effect to nonreporter’s abnormal return.In sum, dividend initiation announcement has a rich information content notonly for the firm making the announcement but also for other firms in the industry. Inexamining how investors of industry- related firm react to these announcement, thisstudy sheds light on the nature of intra-industry information transfers and the investorpsychology driving these reactions.
Faktor-Faktor yang Mempengaruhi Pemilihan Strategi Bisnis Rumah Sakit Huriyah Huriyah
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
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.v4i1.5

Abstract

In the face of the severe business competition, an organization should own thespecific strategy that entails all aspects of the organization operation as the key todevelop the competitive advantage. The existence of the comprehensive strategysustains the organization to achieve the success of anticipating the fast changingenvironment. This research aims at evaluating whether the common strategy used toachieve the competitive advantage by a profit-oriented company can also be used by ahospital. This research analyses the factors influencing the types of the businessstrategy: the environment uncertainty, the professional level, the informationtechnology need. The data were gathered by distributing questionnaires to topmanagers of private hospitals in Java. The number of returned questionnaires was 32.Logistic regression was used to test hypothesis. The results shows that informationtechnology need had an impact on the type of the business strategy but do not supportthe argument that the environment uncertainty, the professional level affected the typeof the business strategy.
Pengaruh Faktor-Faktor Kualitas Jasa terhadap Kepuasan Nasabah (Study Kasus di Bank Syariah Mandiri Cabang Surakarta) Anggit Utami; Y Anni Aryani
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
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.v4i1.6

Abstract

Quality and customer satisfaction are two keywords for organization survival,especially in a high competition era. The research uses 53 samples, they are Syariah Mandiri Bank branch Surakarta customer. The variables being examined are tangibles, responsiveness, assurance, empathy, reliability, and customer satisfaction.The result of regression analysis shows that just assurance and responsiveness variables had influence on customer satisfaction, while other independent variablesare not relevant with the hypothesis.
Pajak Penghasilan atas Transaksi Derivatif Erly Suandi
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
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.v4i1.7

Abstract

In the last few years, derivative instruments were growing rapidly in theglobal money market. In Indonesia, derivative financial transaction are mostly in theform of currency swap, interest swap, forward foreign exchange, and forward rateagreement. Unfortunately, its fast growth is not accompanied by an appropriate taxregulation. Tax regulation on derivative financial instrument transaction is far fromsufficient. This insufficiently in the tax regulation put tax payers into uncertainty aboutassigning income and cost connected to transaction using derivative financialinstruments. Further, this uncertainty can create misunderstanding between taxpayersand tax officers. It’s solution is left primarily to government by immediatelycommercing an a comprehensive analyses in order to deliver a tax regulationconnected to derivative financial instruments regulation.
Era New Economy: Tantangan dan Harapan bagi Profesi Akuntan Puji Harto
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
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.v4i1.8

Abstract

The fast improvement of science has emerged new economic era. The affect ofit to accountant has many concequences. In financial accounting field, the challengeof presenting financial information is relevancy. Information technology can be usedto improve relevancy, real-time information. In management accounting field, thereare many accounting contemporer concept which adapt to information technology. Inauditing field, the focus shift to assurance service. To face it, accountant mustimprove their quality by enhance information technology ability and inovate in doingtheir tasks.
Pengaruh Strategi dan Ketidakpastian Lingkungan terhadap Hubungan Antara Informasi Broad Scope dan Kinerja Organisasi Desmiyawati Desmiyawati
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
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.v4i2.9

Abstract

This study examines the interaction effect of information characteristic of broad scope management accounting system (MAS) on business strategy and environmental uncertainty on organizational performance. Mailed questionnaires were distributed to 700 general managers in the firms listed on Indonesian Capital Market Directory 2000 and included in the Standard Trade & Industry Directory of Indonesia 2000. The responses from 84 managers were analyzed by using the multiple regression. The results support the hypothesis that the interaction effect of broad scope MAS information on business strategy and environmental uncertainty on organizational performance are positive and significant.
Pengaruh Motivasi terhadap Performance Mahasiswa Akuntansi dengan Effort sebagai Variabel Mediasi Eko Arief Sudaryono; . Baratha
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
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.v4i2.10

Abstract

Motivation is the important determinant of individual performance. With the high motivation to study, student is hoped doing the best effort to obtain the optimum performance. This study aimed to understand whether the motivation influences the students’ performance, with the effort as intervening variable. This study also aimed to test the influence of motivation to the students’ effort. Using under graduate students of Economics Faculty of Sebelas Maret University that studying Intermediate Accounting (II) in January to July 2002, F-test output show that motivation and effort influence the performance simultaneously and significantly. Determinant Coefficient (R2) value (0,204) indicates that motivation and effort explain only 20,4% of performance, and the remainder (79,6%) explained by other factors. The output of path analysis indicates that motivation influences the performance of accounting student with effort as intervening variable, and motivation influences the effort significantly. Its indicated by motivation ® effort path coefficient (0,318) and effort ® performance path coefficient (0,422), more than motivation ® performance path coefficient (0,050).
Hubungan antara Keyakinan Mahasiswa Akuntansi terhadap Pengetahuan dengan Kinerja Ujian Multiple Choice dan Essay Alfiati Silvi
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
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.v4i2.11

Abstract

The sophisticated beliefs toward knowledge dan learning are important in order to increase student’s ability to act profesionally in the future. Previous empirical research show that the sophisticated beliefs about knowledge dan learning influencing student’s performance. The objectives of this research are to examine the accounting student’s beliefs toward knowledge dan learning, dan the relation between these beliefs dan student performance. The research methods used in this study are questionaire dan exam questions. 174 students are participating in this research. The results show that beliefs about the uncertain knowledge, the complex knowledge, learning gradually dan unlimited capacity do not affect student’s performance on multiple choice test. On the other hand, beliefs about the uncertain knowledge, the complex knowledge, and the unlimited knowledge capacity affect student’s performance on essay test positively. But, beliefs about learning gradually do not affect student’s performance on essay test.

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