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Jawa timur
INDONESIA
Jurnal Strategi Akuntansi
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 25 Documents
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PENINGKATAN KEMAMPUAN BERKOMUNIKASI LISAN DAN KECERDASAN EMOSIONAL DALAM KURIKULUM AKUNTANSI DITINJAU DARI PERSPEKTIF GENDER (Studi Empiris terhadap Mahasiswa Akuntansi UPN “Veteran” Jawa Timur) Suryaningrum, Diah Hari
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The objectives of this research are first, to prove that in the graduate education specially in accounting education, accounting curriculum is adequate in providing the students with other competences as well as cognitive skill. Second, to prove the influence of accounting education on emotional quotient (EQ) and the oral communication capability on the gender perspective. The special emphasis on the issue of gender in this study, with the consideration that there has been increasing recognition number of women accountant. Women role in the accounting history proved that in their household, women were responsible for the house financial. Thus, women have been practicing accounting and increasing their role within feminism as an accountant in their professional works and in education.This research employed new students and students who are finishing their accounting education. Hypotheses test used univariate and multivariate n-Way Anova. The results indicated, first, that there was no difference between women and men on the basis of their EQ and oral communication skill. It is proved that women are no less skilled than men, women have the same capability with men. Second, it indicated that there was a difference between new students’ EQ and oral communication skill and the finishing students. It is proved that curriculum of accounting education has significant impact on students’ skill. Key words: Gender, emotional quotient, oral communication skill.
ANALISIS PERBEDAAN KEBUTUHAN BERPRESTASI DOSEN AKUNTANSI UPN “VETERAN” JAWA TIMUR Mustika, Rina
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

One of the objectives of graduate  accounting educatin is to create educated employees and professionalism on their fields. Since the part of creating professionalism process can be achieved through education, graduate education must accommodate for this purpose. Professionalism is an attitude or a spirit to maintain professional status and public appearance upon themselves, and persistently studying the knowledge and the substance of the work they possessed. The role of graduate education is to transform academic or non-academic staff structurally and systematically. Professionalism illuminates accountant as a lecturer that they must have mastered and implemented knowledge, skill, and character. According to work orientation need theory, individual seldom be influenced by needs like need for achievement, need for power, and need for affiliation. The lecturer’s needs may also be influenced by work domain, which is the hierarchy and also gender. This study used independent t-test to know the difference of the need of achievement for 35 lectures of accounting program UPN “Veteran” East Java on the point of view of lecturer’s type, hierarchy, gender, and personal biographies characteristic. The result indicated that there was no difference of the need of archievement among accounting program lecturers.   Keywords: Lecturer’s type, hierarchy, personal biographies characteristic, need of achievement.
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP HUBUNGAN ANTARA PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN DAERAH Anwar, Saiful; Sari, dan Rida Perwita
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Many studies about budget behavior have been primarily conducted in private organization but rarely in public organization. This studi examined influence of public participation and public policy transparancy on the relationship between budgeting knowledge and budgeting control. The studi sample was drawn from Kota Sidoarjo. Fourteen legislative participated in this study. Hypothesis are tested empirically used regression. The result of study indicated that, first, budgeting knowledge aren’t statically significant, positive coeficient indicated that high budgeting  knowledge so high budgeting control, second, interaction between public participation with budgeting knowledge aren’t statically significant, thrid, interaction public policy transparancy between with budgeting knowledge aren”t statically significant. Keywords: Public Participation, Transparancy Public Policy, Budgeting Knowledge, Budgeting Control (APBD)
KEPRIBADIAN MELALUI PARTISIPASI ANGGARAN MEMPENGARUHI KESENJANGAN ANGGARAN (Studi Perilaku Eksekutif Dalam Perencanaan Anggaran 11 Kabupaten/Kota di Provinsi Riau) Handayani, Ririn
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The target population of this research  is the entire  structural  officers in 11  regencies/cities of Riau Province. Accessible population is entire  structural  officers in 4 technical   boards, which is   Regional Income Board (Dipenda),  regional Development Board (Bappeda), Regional Infrastructure and Settlement Board (Kimpraswill) and Regional Secretary  .Applying   stratified random sampling, total sampling is   140, out of135  returned questionnaires, 124 is good for the purpose of analysis. Structrual Equation Modelling (SEM) with AMOS  software  6 version  is used to examine the relationship among variables. Based on data analysis it is  found  intentional budgetary slack  conducted  by regional government in  di  11  regencies/cities of Riau Province.  The finding  is also supported  by  sistematic variance  of  financial statement  of each respective regencies/cities. Several   results also generate ; first, personality does not influence budgetary slack. Personality  of decision makers  must be represenative in the form of  budget particiaptory to influence budgetary slack.This research  has several limitation as  it is only  conducted  in executive board  located  in  11   regencies/cities of Riau Province  as  budget planners. In fact,  budget decision also involves regional house of representative or  Dewan Perwakilan Rakyat Daerah (DPRD) of  Riau   regencies/cities  as  agency that verify and control budgettting process.   Keywords:  personality, budget participatory, and budgetary slack
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Trisnaningsih, Sri; Saputri, dan Yudiyani
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research is useful to test the ability of Liquidity ratio (CR, WCTA, SA), Profitability (ROI, ROE, NPM) and Financial Leverage (DR) in predicting the probability of financial distress at the condition of manufacturing firms in Indonesia Stock Exchange. This sample amounted to 49 companies consisting of the observation period 2007-2008 in which 44 companies that have non-financial conditions of distress and 5 companies that experience financial distress. Period estimates in this study is the year 2005 until 2007. This research is based on a quantitative approach using group membership prediction techniques, which are statistically test the research hypothesis is done by using logistic regression Backward Stepwise method with the help of SPSS. The results of this study indicate that financial ratios can be used to predict the financial distress condition at the manufacturing companies in Indonesia Stock Exchange. This is based on the level of accuracy shown in Clasification overall rate of 98.0%. However, the results of this study also shows that not all financial ratios that can be used to predict the financial distress condition of corporate. The ratio of the dominant in explaining the financial distress condition of corporate is profitability ratios that are proxies by the ROI. Keywords: financial distress, financial ratios, logistic regression.
ANALISIS FAKTOR-FAKTOR FUNDAMENTALSERTA PENGARUHNYA TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG GO PUBLIK DI BURSA EFEK INDONESIA Effendi, David
Journal of Accounting and Strategic Finance Vol 2, No 1 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Based on the phenomena, this research is trying to test and prove whether the liquidity ratio, leverage, profitability ratio, also the company age have some influences to the voluntary revelation of financial report.The populations of this research are fourteen food and beverage companies, with the research sample since 2005 until 2008 with the purposive sampling method. The analysis method used is the multiple linear regression comply with the formulation of the problems and research hypotheses. This research concludes that liquidity ratio (X1), leverage ratio (X2), profitability ratio (X3) and company age (X4) do not influence to the voluntary revelation (Y), so that the hypotheses of this research that : “there is a positive influence between liquidity ratio, leverage ratio, profitability ratio, and company age toward the completion voluntary revelation of the company financial report” the truth is not tested.   Keywords : Liquidity Ratio, Leverage Ratio, Profitability Ratio, Company Age, Voluntary Revelation
PENGARUH SIZE, TANGIBILITY, PROFITABILITY TERHADAP STRUKTUR MODAL PADA PERUSAHAAN CONSUMERGOOD DI INDONESIA Sjafii, H.; Akbar, dan Fajar Syaiful
Journal of Accounting and Strategic Finance Vol 2, No 1 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

There are some factors which influence the capital structure, such as: size company, growth level, and profitability. The goal of this research is to know what are the variable size company, growth level, and profitability to capital structure on consumer good company which have go public in Indonesia Stock Exchange. That factors can considered by company and can be used as information source by company to determine the capital structure. In this research using the sekunder data such as consumer good company data in Indonesia which is recorded in its financial reports along 2004 until 2008. The data analysis which have used is doubled linear regretion analysis. Meanwhile, to test the hypothesis which have been represent in research before, its used simultan test (F test) and partial test (T test). From the research result which is have been done, we can know that From result of calculation of hypothesis, obtained by result for the variable of Size measure Company have an effect on significant and positive to capital structure, for variable growth level do not have an effect on significant and positive to capital structure, for the variable of Profitability have an effect on negative and significant to capital structure. Keywords : Size Company, Growth Level, Profitability and Capital Structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN AUDITOR UNTUK MENERIMA PERIKATAN Thamrin, Tamadoy; Mulyadi E. S, dan Ratno
Journal of Accounting and Strategic Finance Vol 2, No 1 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

In order to distribute the fund of economic machine to the public into productive businesses that is efficiently and effectively operated, hence the reliable of financial information is required. Public accountant is in charge to lift the reliability level of financial statement of enterprises thus they would obtain reliable of financial statement. Accountant public had to consider a number of influential factors prior to accept an engagement from clients.This research is using the primary data through questioner to the auditors who are working at public accountant office in east Surabaya with the total auditors are 75. The obtained data has been cultivated by using SPSS 15.0 to multiple regression analysis. In order to weigh up the proposed hypothesis, researcher used t test to crosscut partially influence on research variables and F test to crosscut simultaneously influence.Through the result of analysis concluded that Auditor Competency and Audit Fee are influenced to accountant public to accept the audit engagement. Partially, only auditor competency influenced. Thus the proposed hypothesizes are truly proven. Keywords         : kompetensi auditor (auditor competency), audit fee, keputusan untuk menerima perikatan (the decision to accept audit engagement)
PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN, KINERJA PERUSAHAAN, CORPORATE COMPLEXITY, DAN CEO HOLDINGS TERHADAP SKEMA BONUS Fanani, Zaenal; Mikail, dan Ahmad
Journal of Accounting and Strategic Finance Vol 2, No 1 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research was aimed to examine and to obtain empirical evidence on earnings management, firm size, company performance, corporate complexity, CEO holdings toward bonus schemes. Sample of this research were chosen by using purposive sampling of 129 manufacturing business listed in the Indonesia Stock Exchange (BEI), in the year 2007. Results show that company performance have significant effect on bonus schemes, but earnings management, firm size, company performance, corporate complexity and CEO holdings don't have significant effect on bonus schemes. Keywords: Earnings Management, Firm Size, Company Performance, Corporate Complexity, CEO Holdings, Bonus Schemes
MANAJEMEN PENGELOLAAN DAN PERENCANAAN KEUANGAN KELUARGA PADA IBU RUMAH TANGGA DI KAWASAN SIWALAN KERTO SURABAYA Trisnaningsih, Sri; Widyasari, dan Fitria
Journal of Accounting and Strategic Finance Vol 2, No 1 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research is conducted with the qualitative method as a mean to collect the circumstantial file, a pregnant data mean the meaning is file which in fact, definitive file representing value at the opposite of visible file. Therefore in research qualitative do not emphasize at the generalizing, but rather emphasize at the meaning. Generalizing in research is qualitative named by transferability, its meaning result of the research can be used in place other;dissimilar, at the moment place own the characteristic which do not far different. While informan weared is a everyday purification housewife always to jump down at family finance. So that information got more circumstantial. The result of research in field, complete and systematic finance record-keeping applying, can assist even give the information which signifikan about estae and properties other information which deal with family finance so that earn more understood by other family member. So that earning better again in taking important decision in family finance. Keywords: Woman Performance, management and finance planning in family

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