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Akuntansi dan Teknologi Informasi

jati
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Published by Universitas Surabaya

ISSN : 14125994 EISSN : 26148749 DOI : https://doi.org/10.24123/jati

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 64 Documents

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PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2015 Yumiko Setiya Sakti; Eko Pudjolaksono
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Now, every company is required not only increasing profit, but required to disclosure their Corporate Social Responsibility (CSR). It is done as a form of responsibility’s companies for environment, and company’s stakeholders. In addition, doing CSR activities can also used as a form of closer themselves to the local people around their companies. This research aims to know the effect of CSR disclosure on financial performance in mining sector that registered at Indonesian Stock Exchange. This research used quantitative method with using 138 samples for 4 years (2012-2015). For measured CSR activities, this research used Global Reporting Initiative (GRI). The result of this research showed that there are no significant effect between CSR disclosure and financial performance for ROA and ROE. But, this research find that there is a positives effect between CSR disclosure and financial performance for EPS and profit margin.

PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA DI INDONESIA Go Meliana Indah Lestari; Senny Harindahyani
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Family firms don’t have effective oversight, therefore they tend to do earnings management higher compare than others. This study aims to prove whether this phenomenon true or not and whether the role of independent commissioners have been effectively overcome the problem. Data used in this research covers all firms listed in Indonesian Stock Exchange for the period of 2012 to 2014, except for banking and finance sector. The study is conducted using multiple linear regressions. The result shows that there is no significant different between family firms and non-family firms to manage earnings, and the role of independent directors can’t decrease the earnings management in family firms.

HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI Leona Ami; Yie Ke Feliana
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Abstract – This research investigate if timely loss recognitionis associated with return of merger - acquisition. In order to measure conservatism, we used Basu (1997) and Francis and Martin (2010) in Demsetz and Lehn (1985) to measure return. Model I with AcqCAR +/- 30 days and Model II with AcqCAR +/- 365 days shows there is no significant relation between conservatism and return from merger and acquisition decision. In addition, we find that Basu (1997) is not significant for sample in Indonesia .Paired sample t-test shows there is no significant changes in return related merger and acquisition decision.

Pola Pengambilan Keputusan Pelapak dan Penawar Lelang Action Figure: Studi Kasus Lapak Lelang Indonesia Aris Surya Putra; Bonnie Soeherman
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Studi ini berusaha meneliti secara mendalam perilaku pelapak dan penawar lelang Action Figure (AF) kemudian mencoba menemukan pola pengambilan keputusan transaksi kedua stakeholder tersbut. Metode perolehan data dilakukan dengan wawancara mendalam dan observasi partisipatif, serta studi dokumentasi secara rinci kepada beberapa pelapak dan penawar lelang. Penelitian ini mengungkap data empiris dari perspektif pelapak lelang dan penawar lelang sehingga mendapatkan gambaran yang holistik tentang lika-liku lelang AF. Dari telaah yang dilakukan pada pelapak, ditemukan dua model pelapak lelang AF, yaitu model oportunis dan model fair. Dari telaah yang dilakukan pada penawar, ditemukan 5 pola perilaku dan pengambilan keputusan penawar lelang, yaitu Iseng, Konservatif, Agresor, Sniper, Biner. Masing-masing tipe tersebut memiliki keunikan yang sangat menarik untuk disimak serta mewarnai konsep dunia bisnis yang relevan.

Analisis Break Event Point Terhadap Perencanaan Laba CV. Uul Anugerah Surabaya Heru Budi Siswanto; Ma'ruf Sya'ban; Zeni Rusmawati
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.

Menggagas Akuntansi Syari’ah: Apakah Akuntansi Islam atau Akuntansi Syari’ah Spiritual (Islam)? Whedy Prasetyo
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

This paper aims to explain of idea the concept spiritual shari’ah accounting. This accounting is not Islam accounting. Why is that? If religion accounting has a foundation in accordance with the law and dogmatic listed on scripture, it means that there should be no private interpretation on this dogmatic. Instead, spiritual shari’ah accounting by conscience or consensus of core ideology fused with self, others and surrounding to bring the basic beliefs and clean soul, holy and loving. The third for spiritual concepts are summarized in honesty and harmony. Spiritual shari’ah accounting concept like this is capable of providing belief, peace, morality, and faith. This study is a qualitative descriptive with secondary data for book, results of research published in the form of scientific national journals nor international or opinion publik in release of the research result. The study also sought to dig up research that is not published as reasearch reports. The results of this study indicate spiritual shari'ah accounting basis rather than values, but belief. This belief is not always based on religious teachings, but rather on spiritual values, which source from scripture and conscience.

Accounting Comic Effect: Perancangan Komik Edukasi Untuk Meningkatkan Pemahaman Mahasiswa/i Non Akuntansi Terhadap Kasus Misappropriation Of Assets Ho Erik Hosan; Bonnie Soeherman; Lucya Erlinda Sonia
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

This research is motivated by the difficulty problem to understand about accounting, because a lot of people think that this subject only teach how to make journal entries and present the financial statement. Where, in real conditions, accounting subject is not only learn about it. In addition, the lack of interest in reading will affect the students to understand what the material that being taught. Thus the researcher provide interesting and innovative learning media to avoid the boredom, with education comic by using topic about fraud as a part of accounting. The fraud case is about the misappropriation of asset that are tested on non accounting’s students. This research is conducted with 3 (three) steps using interview, observation, and analysis of document, that is to asked questions about the prior knowledge about fraud. After that, the researcher give the article. An then the last step is to read the comic that have been designed with a similar case from the previous reading. The researcher asked the difference felt after reading the comic and article. The result of research based on display, content, use of language, and interest in reading, all the research’s objects prefer reading comic than article. In addition is easier to understand because comic can described in detail and using language that can be adapted the character of research’s objects and hope the comic book can be applied at the university to make more fun learning.

Perancangan Media Board Game menggunakan Pendekatan Edutainment untuk meningkatkan Minat Belajar Dasar Akuntansi pada Sekolah Menengah Atas Jurusan Sosial: Studi Kasus: Kelas XI Sosial SMA Galaxy Semester Gasal Tahun Ajaran 2016-2017 Ismi Yunita A.; Adhicipta R. Wirawan
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The students learning style progresses from time to time. In reality, there are a lot of teaching methods that aren't adjusted to the students learning style. The teaching methods that have not evolved resulted in lack of interest to pay attention to the lesson. One way that can be done to cope with the changes in learning style that occurs is to collaborate fun game and accounting subjects using edutainment approach. The object of this study is the high school students who are studying accounting. The period used is cross sectional by taking samples at high school students majoring in Social XI classes from July to November. To find the results of their interest and the students feedback using the observation method, assessment of pre-test and post-test, questionnaires and interviews. This research indicate that the use of board game increase the learning interest from the students and teachers, to increase understanding of the material in the basics of accounting.

PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 Arief Kusumo Atmojo Sugiharto; Felizia Arni Rudiawarni
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The purpose of this study was to examine the effect of female executives on the quality of financial statements of companies in the manufacturing sector. The quality of the company's financial statements can be seen from the tendency of directors of companies to do the earnings management. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2012-2014. This study uses a quantitative approach and tested with the regression model. Independent variables used are Female, Leverage, Loss, M / B Ratio, Revenue Growth, Size, SIC and Year. The dependent variable used is Dicretionary Accruals as a proxy of earnings management. The results of this study indicate that the presence of women as an executive in the company turned out to give a good impact for the company, women tend to be more conservative in choosing strategy, particularly related to the financial statements

Perancangan Pengendalian Proses Berbasis Seni Perang Sun Zi Untuk Meningkatkan Kinerja Karyawan Pada Divisi Produksi: Studi Pada PT Belantara Subur Eko Rahmad Fitriyadi; Sujoko Efferin
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

This research is applied research that aims to provide recommendations related to the needs of organizational understanding of process control. After seeing still not effective and efficient organization in applying process control. The role of process control methods is important to help companies maintain the compliance of members of the organization against applicable standards. The purpose of this research is to see how the role of process control based on Sun Zi's Art of War as an alternative for the organization in applying effective and efficient process control. The author uses qualitative methods by way of observation, interview and document analysis in order to support the validity of data. The main object of this research is PT. Belantara Fertile. The scope of this research is on the organization's production division which is considered to require better control. Based on the findings obtained during the study, the authors can conclude that the process control based on Sun Zi War Art is one of the interesting methods to apply. Therefore, the process control based on Sun Zi's Art of War can be considered and can be applied by other organizations.

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OAI Link

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Contact Email jati@unit.ubaya.ac.id

Phone +6231-2981297

Journal Mail Official jati@unit.ubaya.ac.id

Editorial Address Fakultas Bisnis dan Ekonomika Universitas Surabaya Raya Kalirungkut Surabaya - 60293

Location Kota surabaya, Jawa timur INDONESIA

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Contact Name
Akuntansi dan Teknologi Informasi

Contact Email
jati@unit.ubaya.ac.id

Phone
+6231-2981297

Journal Mail Official
jati@unit.ubaya.ac.id

Editorial Address
Fakultas Bisnis dan Ekonomika Universitas Surabaya Raya Kalirungkut Surabaya - 60293

Location
Kota surabaya,

Jawa timur

INDONESIA