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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 2 (2019): DEC" : 5 Documents clear
PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? Tezza Abdu Isamah; Puji Wibowo
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.39

Abstract

Student perceptions towards accountant profession have been extensively discussed in many literatures. Along with an increase of central government financial reporting’s (LKPP) quality in Indonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. This research aims to investigate how regular students and civil servant students in Polytechnic of State Finance STAN (PKN STAN) perceive the government accountant profession. By using convenience sampling method, we found 208 respondents who answered our questionnaire adequately. This study suggests both groups agree that government accountants are still needed to support national budget accountability. Regular students are relatively motivated to be government accountants than officer students. Unexperienced students are better-off in knowledge about government accountants, while civil servant students have stronger motivation to permanently work in government sector than regular students. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduates becomes an interesting policy implication in upcoming years.
KAJIAN CSR MELALUI SUDUT PANDANG PERENCANAAN TRANSAKTIF: STUDI KASUS PERENCANAAN CSR DI INDONESIA Muhammad Taufiq; Suhirman Suhirman; Tubagus Furqon Sofhani; Benedictus Kombaitan
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.40

Abstract

CSR gain local community development. However, its practice is contradictive, partially not only beneficial but also it does not bring significant benefits. CSR planning as an integration tool for the interest between corporate and local community is the main driving factor for its effectivity implementation. The article presents a communicative approach in CSR planning by combining both the concept of CSR and transactive planning. The general view that Corporate dominating CSR planning is the main criticism which causes its policy has not a significant impact. How is the conceptualization of CSR planning approach, which communicates with the beneficiary community, this article aims to reveal its understanding. The study evaluates the transactive process on CSR planning, through descriptive qualitative analysis of literature. The result proposes a CSR planning model based on transactive planning approach. The article also initiates that CSR planning is a transactive process which raised through knowledge transaction between planner and community toward towards legitimacy in increasing community support for company operations.
PEMETAAN PERILAKU OPPORTUNISTIK TERHADAP PROSPEK PERUSAHAAN MENDATANG MELALUI AKTIVITAS MANIPULASI Muljanto Siladjaja; Markonah Markonah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.41

Abstract

This research have tested out the influence of opportunistics’s behaviour on the fluctuation of market price  by using the manipulation activity later this research provide the mapping between investor’s decision with accruals quality in financial reporting. Because of  the usefullness information financial reporting, so that the investor can done the predicting the future prospect by estimating the growth rate, so it give the feedback to management. The dividend policy can be used s as the communication process, management have proclivity  to diseminate that the prospect had been better in the future. The previous research had tested out the using of accruals had been the negative perspective on investor’s view, so the research have developed out the estimation of discretionary accruals quality as an critical measurement of reducing the opportunistic behaviour. This research used the statistics model by developing the the multiple regresion by developing out  the new indicators for the estimated price, that based on earnings and equity as independent variables. This research have the causal approach by using the purposive sampling on the manufacturing industry by using the real based manipulation activity, so the manipulation activity had been treated as a proxy for grouping the patern of opportunistics behaviour. By using future market value based on earning and equity, the investor have enough capability in detecting the earning management, the investor have calculated the net market value in predicting the company’s prospect in future. In this research have developed out the accruals quality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes. The positive perception of dividend policy show out the investor involvement in formulating cooperate operational policy. The investor’s positive perception can be formed when they found “the good” news by detecting out the negative manipulation and high accruals quality. It has paved the investor out the way in controlling and monitoring the company’s performance for the better prospect one. As novelty, this research have created out the new measurement in earning quality (by modifying a new formula for discretionary accruals quality) and future value market (based on earnings and equity). By re-shaping the new paradigms of the financial statement’ concept as decision usefulness information, this research have created out the predictive model in describing out the investor’s perception  and the asymmetric information area in efficient market.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN Saiful Muchlis; Febriani Setijawan
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.42

Abstract

This study aims to determine the effect of accounting profit, operating cash flow and company size on stock prices through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operating cash flow have a positive and significant effect on dividend policy, while the size of the company has no influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect on the closing prices, while the size of the company has a positive and significant effect on the closing prices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing prices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.
ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018) Yoga Alwindria; Taufeni Taufik; Nur Azlina
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.43

Abstract

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes the mechanism of transparency, participation and accountability in the management of the Sako Village Fund. Last, itanalyzes the guidance and supervision procedures for managing the Sako Village Fund.This type of research is a qualitative study and uses a comparative descriptive approach. In this research, the researcher describes Transparency, Participation and Accountability of Sako Village financial management which includes planning, implementation, administration, reporting, accountability, guidance and supervision of village financial management and comparative compliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed that in general the management of village funds in Sako Village from the planning, implementation, administration, reporting, and accountability stages can be said to be Transparent, Participatory, and Accountable. Although at each stage there are still small notes that become homework for the village government to be improved for the better. The training carried out by the Riau Provincial Government and Kuantan Singingi Regency can be said to be very good.

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