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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 345 Documents
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IMPLIKASI RISET AKUNTANSI KEPERILAKUAN TERHADAP PENGEMBANGAN AKUNTANSI MANAJEMEN I G.A.M. ASRI DWIJA PUTRI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This article discusses behavioral accounting related to area of management accounting. The discussion begins with behavioral accounting and its development, management accounting, behavioral accounting research in management accounting, followed by an explanation of some management accounting techniques, including budgeting, balanced scorecard, just in time, and total quality management. The final part is about the implication of accounting behavioral research on management accounting.
PENERAPAN BALANCED SCORECARD PADA PEMERINTAH DAERAH Wahyudin Nor
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK   Balanced scorecard (BSC) merupakan sebuah sitem manajemen (bukan sistem pengukuran semata) yang memungkinkan organisasi menggambarkan dengan jelas visi dan strateginya dan mengaplikasikan visi dan strategi tersebut dalam  tindakan. Balanced scorecard memberikan umpan balik seputar proses bisnis internal dan outcome eksternal dalam rangka meningkatkan kinerja dan pencapaian strategis secara berkelanjutan. Konsep balanced scorecard mengukur kinerja organisasi melalui empat perspektif yakni perspektif keuangan, pelanggan, proses bisnis internal, serta pertumbuhan dan pembelajaran. Pada awalnya, balanced scorecard hanya digunakan oleh organisasi bisnis untuk mengukur kinerjanya, saat ini balanced scorecard juga digunakan oleh organisasi publik termasuk pemerintah daerah. Organisasi publik adalah organisasi yang bertujuan menyediakan layanan pada publik, tanpa mengejar keuntungan. Agar dapat digunakan oleh organisasi publik, balanced scorecard perlu dimodifikasi.   Kata-kata kunci: balance scorecard, organisasi publik, pemerintah daerah  
PENGARUH KOMITE AUDIT TERHADAP KUALITAS LABA AGUNG SUARYANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research aims at examining the impact of audit committees on earnings quality. The study ismotivated by the controversy of previous studies about performance of audit committee.Earnings quality is measured by Earnings Responsse Coefficient (ERC). Sample of thestudy consists of 97 manufacturing companies listed on the Jakarta Stock Exchange. Data iscollected using purposive sampling method. The ERC is estimated using pooled cross-sectionalcoefficient method (CRSM) and firm specific coefficient method (FSCM) in the observationperiod of 2001-2002.The result using CRSM and FSCM shows that audit committee firms ERC’s were biggerthan non audit committee firm ERC’s. These result showed that unexpected earnings of auditcommittee firms were responssed stronger than non audit committee firm because investorbelieve that noise of audit committee firms earnings were less than non audit committee firms.The result indicate that investors belive audit committees have done their responssibility tomonitor financial reporting process.
HEURISTICS IN DECISION MAKING I PUTU SUDANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Prinsip heuristics tidak dapat dikatakan sebagai sebuah pendekatanpengambilan keputusan yang non-rasional, karena penerapan atau penggunaanyang unconscious atau subtle mind tidak dapat dianggap sebagai tindakanyang irrational. Dengan alasan tersebut, terdapat cukup alasan untukmenyatakan bahwa pengklasifikasian pendekatan-pendekatan keputusansemestinya menggunakan terminologi analytical dan experiential, dan bukanmemakai istilah rational dan non-rational seperti yang umumnya diikuti.Penerapan pendekatan heuristics dapat ditemukan pada berbagai disiplin,termasuk bisnis dan akuntansi. Topik heuristics semestinya mendapatperhatian yang cukup luas dari para periset di bidang akuntansi. Bidangbehavioral research in accounting menawarkan banyak kemungkinan untukdikaji, karena prinsip heuristics bertautan erat dengan aspek manusia sebagaipelaku dalam pengambilan keputusan.
HUBUNGAN TRANSAKSI DENGAN PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA DAN KUALITAS AUDITOR DENGAN PRAKTIK MANAJEMEN LABA RAHMAT FEBRIANTO; ERNA WIDIASTUTY
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research aims to answer two questions. First, whether relatedparty transactions relate to earnings management and, if they do, whichtransaction, among those reported, that correlate with earningsmanagement? Second, since those transactions are characterized by theircomplexities and those complexities, then, relate to informationasymmetry, does auditor quality can mitigate earnings managementpractice?We choose non-financial related firms as our samples. Those 45chosen firms were listed from 1996 to 2006 on JSX. We conduct testsbased on full samples and split samples. Samples are divided based onthe size of their accounting firms. Results show that two out of six relatedparty transactions measures are statistically related to earningsmanagement. Moreover, samples audited by bigger accounting firms havehigher abnormal accruals than samples audited by smaller accountingfirms. This result implies that the earlier manage their earnings number.Even though our results are not consistent among differentmeasures of related party transactions, we, however, can conclude thatopportunistic managers can take advantage of the transactionscomplexities. We argue that standards must be reconsidered how thosetransactions should be disclosed to public. Auditors must be made awareof the consequences to them of not being aware of this opportunisticbehavior.
RISET NON POSITIVISTIK AKUNTANSI DALAM TIGA PARADIGMA: INTERPRETIF, KRITIS DAN POSMODERNISME Natalia Paranoan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Non positivistik research methodology has been progressing very rapidly. However, the perception of most people still consider that this study as research with nonmatematik procedure, make meaning (rather than empirical analysis) on qualitative data based on the results of the study according to the grass root. Now a new vision, a new paradigm and a new perspective began to flourish in non positivistic research. Charasteristics of the new dominant is: critically on existingparadigms and evolving conceptualization, understanding and giving the meaning of the truth of the future. Of which have emerged and grown at least a critical attitude towards the old vision. With this latest growth, prestige positivism philosophy that permeates the tradition of social science and humanities development since the nineteenth century to fade. This article discusses the nonpositivistic research in three paradigms; interpretive, critical and postmodern as well as the implications for accounting research in the future.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUHNYA PADA KINERJA INDIVIDUAL PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN ANAK AGUNG SAGUNG RAI DARMINI; I NYOMAN WIJANA ASMARA PUTRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research aims to investigate factors influencing the utilization ofinformation technology (IT), like social factor, affect factor, jobappropriateness, long-term consequences, facilitating condition, and jobcomplexity; as well as the impact of utilization and trust on IT on individualperformance of People Credit Bank (Bank Perkreditan Rakyat/BPR) inTabanan Regency. Sample consists of 13 BPR with total respondents of 96.Data collection method is interview, survey with questionnaire, anddocumentation. Instruments used in this research have met validity andreliability criteria and pass multicolinearity and heteroscedasticity tests. Datathen are analyzed using multiple linear regression tests.Based on the analysis, it is found that social factor and the facilitatingcondition give positive impacts and significantly support the utilization of IT.Affect factor, job appropriateness, and long-term consequences providepositive impacts, yet not significant; while complexity factor has negative andinsignificant impact on the utilization of IT. As a whole, all factors affect ITutilization positively and significantly. Utilization and trust on IT each haspositive and significant impact on individual performance; and together theyalso affect individual performance positively and significantly.
VARIABEL-VARIABEL YANG MEMPENGARUHI TOBIN’S Q BROKERAGE HOUSE DI INDONESIA Putu Agus Ardiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Penelitian ini bertujuan mengetahui variabel-variabel yang mempengaruhi Tobin’s Q sebagai proksi market power brokerage house yang terdaftar di Bursa Efek Indonesia dengan cara melakukan pemodelan ekonometrika sampai memperoleh model yang BLUE (Best Linear Unbiased Estimators) berdasarkan data cross-sectional tahun 2007, 2008, 2009, dan data panel untuk melihat konsistensinya. Model yang BLUE ternyata tidak konsisten untuk setiap data tersebut tetapi terdapat sejumlah temuan menarik, antara lain investor individual berkontribusi lebih besar terhadap market power brokerage house, risiko finansial yang dihadapi brokerage house ternyata menyebabkan penurunan market power, dan market power brokerage house ternyata semakin menurun seiring dengan bertambahnya total aset yang dikelola manajer investasi.   Kata kunci : BLUE, brokerage house, Tobin’s Q
PENGARUH KEMAJUAN TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN AKUNTANSI NANIEK NOVIARI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Perkembangan TI yang pesat juga mengakibatkan perubahan signifikanterhadap akuntansi. Perkembangan akuntansi berdasar kemajuan teknologi terjadidalam tiga babak, yaitu era bercocok tanam, era industri, dan era informasi.Peranan TI terhadap perkembangan akuntansi pada setiap babak berbeda-beda.Semakin maju TI, semakin banyak pengaruhnya pada bidang akuntansi. KemajuanTI mempengaruhi perkembangan sistem informasi akuntansi (SIA) dalam halpemrosesan data, pengendalian intern, dan peningkatan jumlah dan kualitasinformasi dalam pelaporan keuangan. Perkembangan SIA berbasis komputer dalammenghasilkan laporan keuangan juga mempengaruhi proses audit. Akhirnya,kemajuan TI memberikan peluang baru bagi profesi akuntan. Peluang baru yangmungkin diraih di antaranya adalah konsultan sistem informasi berbasiskomputer, CISA, dan web trust audit.
PENGARUH MODAL INTELEKTUAL PADA KINERJA PASAR PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia) NI WAYAN YUNIASIH; DEWA GEDE WIRAMA; I DEWA NYOMAN BADERA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Intellectual capital is believed to be a contributing factor to companies’ performances and values. Several studies have been carried out on the influence of this capital to a company’s performance. However, the results still show some inconsistencies. Therefore, this study aims at re-evaluating the influence of intellectual capital through the addition of ownership structure as a control variable. Ownership structure needs to be controlled since, in Indonesia, it is likely to be concentrated due to the low rate of investor protection. Intellectual capital is measured by the VAICTM method, while the market performance is determined by the price to book value ratio. The sample is financial companies listed on Indonesian Stock Market during the 2004-2008 periods. The result of the analysis fails to support the hypothesis that intellectual capital is associated with firm’s values. The result probably is an indication that market is incapable to assess the value of a company’s intellectual capital because it has no standardized measure and the limited quantitative disclosure regarding intellectual capital.

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