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INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 9 No 1 (2010)" : 6 Documents clear
Pengungkapan AkuntansiPertanggungjawaban Sosial(CorporateSocial Responsibility Disclosure) sebagaiPengungkapan Sukarela Kebutuhan InformasiStakeholderpada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk) Ririn Irmadariyani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

The purpose of this research is to see whether the company has taken advantage of the official website to disclose CSR programs conducted. Research conducted at the official site of PT. Indosat Tbk. http://www.indosat.com address in this research focus includes the corporate governance (Government Organization), environmental accounting as a social responsibility. There are two categories that will be used to investigate the reported disclosure of CSR. The first category is the disclosure of information relating to internal stakeholders and the second related information external stakeholders. To measure the quantity of information presented is used as an indicator of Publicity Index. This index indicates the amount of information disclosed by the company as much as 86 questions that there are 2 categories of management and shareholders of the category of internal stakeholders and information to customers, suppliers, environment, society and the distributors of the categories of external stakeholders. The results showed that the index Publicity PT. Indosat Tbk. has revealed 81 of the 86 information relevant to the CSR to the public through the official website. Index derived from the disclosure of information relating to the stakeholders including the reporting of information for 31 categories of internal stakeholders consist of 14 reported that the disclosure of information relating to employee / labor, and 17 reported that the disclosure of information relating to the shareholders and board of directors, as well as stakeholder category for external reporting as many as 50 information that consists of 14 reporting of customer information, supplier information reporting 8 (suppliers), 10 reporting of environmental policies, 12 reported the information society, and 6 reporting the information to distributors. Key Words: Corporate Social Responsibility index publicity official website
Pengaruh Etika Bisnis Islami Terhadap Kinerja Pembiayaan Mudharabah Melalui Informasi Asimetri Pada Bank Syariah di Jawa Timur Ahmad Roziq
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

Low level of performance of mudharaba financing is likely a multi-dimensional problems that have occurred since a long time and no inclination to change. Implications of the resultsof the high-profit and loss sharing (such as murabaha) is the formation of public perception that sharia banking is almost no difference with the conventional banking. Such perceptions will form a separate reputational risk that is feared will lead to cynicism among the public that sharia banking business is only a mindset change of name only, while the perpetrators are still common. State performance of sharia banking mudharaba financing portofolio at sharia banking is to show the discrepancy between theory and practical implementation of mudharaba financing. This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. With the known variables than can affect the performance of mudharaba financing will be obtained by solving the solution of gap/inconsistencies between between theory and practical implementation of mudharaba financing and can answer the phenomenon of mudharaba financing is low performance. This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. The study is based on agency theory and theory of sharia enterprise. Agency theory to explain the phenomenon of information asymmetry between the parties of mudharib and sharia bank. Sharia enterprise theory to explain the necessity of sharia Islamic ethics in running the business. These studies included in this type of survey research used for the purposes of clarification or confirmation, or also known as hypothesis testing research, which is intended to explain the influence between variable or causal relationship between variables by testing the hypothesis. The population of this study are all branches of sharia banks and sharia business unit which operate mudharaba financing in East Java, which amounts to 19 bank branches of sharia (sharia business units) with 35 respondents.Methods of data analysis in this study is Structural Equation Modeling using Partial Least Square (PLS) with the aid of computer programs SmartPLS package. The study results showed that Islamic business ethics significantly affect on information asymmetry and does not significantly affect to the performance of mudharabafinancing. Information asymmetry has a significant effect on the risk of mudharaba financing and the performance of mudharabafinancing. This study supports the agency theory and sharia enterprise theory which explains problems in achivement of the performance of mudharaba financing. The study suggests that problems in achivement of the performance of mudharaba financing should be explaned with sharia agency theory in accordance with the Quran as-Shaad verse 24 and the hadith narrated by Bukhari number 2079. Key words: mudharaba financing, Islamic business ethics, information asymmetry, performance Pemetaan Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur Berbasis Sistem Informasi Geografi.
Pemetaan Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur Berbasis Sistem Informasi Geografi Taufik Kurrohman
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

Local government financial reports (LGFR) is an information which contains data about the wealth of economic activity results from a government within a single budget period. Results from the recording of those statements is a description of achievements in the framework of public finance management. This study aimed to identify areas of financial management performance based on the identification of opinions, findings, and recommendations given by the BPK RI on examination of the financial statements of local districts and cities in “East area” in East Java Province from 2006 until the 2008 budget yearusing GIS. The results showed a fluctuating performance towards achievement of the opinions, findings, and recommendations of the examination results of local government financial reports on each district and town in “East area” in East Java. This is demonstrated by comparing the achievement opinions, findings, and recommendations among the counties and cities during the three-year budget. Keywords: LKPD, Opinion, Findings.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Risiko Perbankan terhadap Perekayasaan Laba Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

This study was aimed to analyze the influence of firm size, profitability dan company risk towards account manipulationon bankin Indonesia. This study was performed using field research. Data were collected from Indonesian Bank Directories. Sample in this study is 25 banksfrom 2000-2006 and is derived using some criteria. This study used linier regression technique.The result showed that risk of firm influenced income smoothing practices. The findings refused second hypothesis. The study contributed to the literature in that higher risk of bank drive to increase the account manipulation tendency. Key words: income smoothing, firm size, profitability, risk of the firm
Pengaruh Relationship Efforts terhadap Relationship OutcomesPendengar Radio Ratu FM Jember Didik Pudjo Musmedi
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

This study aims to determine: (a) the relationship effort influence directly or indirectly on relationship outcomes, and (b) satisfaction influence on trust. In this research relationship effort model that includes four types of independent variables are communication, personalization, preferential treatment and rewarding. And the dependent variable in this study is the satisfaction and trust of listeners. In this study, the sampling technique is done by accidental sampling with amount of sample as much 88 respondents and methods of data analysis used was path analysis. The result of this research are: (a) communication significantly influence directly on satisfaction and trust of listeners and communication influence the trust through satisfaction of listeners, (b) preferential treatment significantly influence directly on satisfaction and trust of listeners and preferential treatment influence on the trust through satisfaction of listeners, (c) Rewarding significantly influence directly on satisfaction and trust of listeners and rewarding influence trust through satisfaction of listeners, (d) Personalization significant influence directly on satisfaction and trust with listeners and personalization influence trust through satisfaction of listeners and ( e) Satisfaction significant influence on the trust of listeners. Keywords: Relationship Efforts, Relationship Outcomes and Path Analysis
Keahlian Eksternal dan Kesuksesan Sistem ERP Wahyu Agus Winarno
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

Enterprise Resource Planning (ERP) systems is a packaged business software system that enables a company to manage the efficient and effective use of resources and providing a total integrated solution for the organization's information-processing needs. But, ERP systems success own is not easily to be reached. Because ERP software is not something that while is assembled/ implementation gets to walk success by itself. This study examine antecedent factor that influence ERP systems success. One construct that influence ERP systems success are external expertise that devide consultant effectiveness and vendor support. The sampling technique applied is convenience sampling and this research data is gathered primary data with mail survey. Questionaire was sent to go to firm that already apply ERP systems at East Java Province. Hypothesis testing is done by use of Structural Equation Modeling (SEM) approach by use of software Partial Least Square (PLS). The Result of this research indicates that vendor support have positive affect to ERP systems success. In other hand, effectiveness consultant not affect to ERP systems success. Keywords: ERP, ERP systems success, vendor support, consultant effectiveness, Partial Least Square (PLS).

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