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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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PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP KINERJA INDIVIDUAL PADA KANTOR PELAYANAN PAJAK PRATAMA DENPASAR BARAT ASTUTI HANDAIYANI SIREGAR; I KETUT SURYANAWA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

An appropriate utilization of information technology (IT) wouldenable a company to gain competitive advantages, while improvingindividual performances of the company’s employees. Before utilizing IT,an IT developer must understand factors considered in deciding ITapplication. This research aims to investigate factors influencing ITutilization and the impact on individual performance in Taxation OfficeKPP Pratama West Denpasar. Sample consists of all employees using ITto have job done. Data are obtained using questionnaire anddocumentation. Hypothesis are tested with multiple and simpleregression.Results show that factors like social, affect, job fitness, long-termconsequences, and job complexity simultaneously affect IT utilizationpositively and significantly. Partially, job fitness and long-termconsequences provide positive and significant impact; while social factor,affect, and complexity have positive relation with IT utilization but notsignificant. Furthermore, facilitating condition factor negatively relatedbut insignificant to IT utilization. Finally, the IT utilization affectsindividual performance positively and significantly.
PENGARUH KINERJA KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA TERHADAP RETURN SAHAM ' Sumarno
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTFinancial performance is information acquired regarding company’s internal condition such as portrayed in financial statements. Financial statement information is composed of various ratios such as liquidity,  activity, profitability, and leverage ratios. The purpose of this study was to assess financial performances of national  private banks which have foreign exchange division based on impact of Debt To Equity Ratio (DER), Loan to Deposit Ratio (LDR), Price to Book Value (PBV), Net Profit Margin (NPM), and Operational Expense vs. Operational Income(BOPO) as independent variables to stock return as dependent variable. The population was composed of national private banks which have foreign exchange division actively listed in Indonesian Stock Exchange since 2006 to 2009 and  proper samples taken were 16 out of 36 banks by purposive sampling method. Result of this study showed that all DER, LDR, PBV, NPM, and BOPO variables could be utilized by investors to analyze and predict stock return. DER, PBV, and LDR variables had positive and significant impact on stock return, while BOPO variable had a negative and significant impact on stock return. NPM variable was proven insignificantly affecting stock return.Keywords: BOPO, DER, LDR, NPM, PBV
MANFAAT DAN FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGADOPSIAN PROGRAM OPSI SAHAM PADA PERUSAHAAN PUBLIK YANG LISTING DI BURSA EFEK JAKARTA IDA BAGUS PUTRA ASTIKA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Various business innovations have been explored by practitioners and applied aspolicies in creating value of firm, and in reducing agency problems. The innovation can bepermanent as it involves long-term policy or temporary to fulfill the existence opportunity.Strategic cost-benefit consideration as the bas of policy making shows that the policy is thebest alternative to implement. One new form of innovation in Indonesia is stock optionprogram for executives and employees, named Executives and Employees Stock Option Plan(ESOP).The results of this study demonstrate that fundamental variables tested are able toexplain 60 percent of decision to adopt ESOP by firms listed on the Jakarta Stock Exchange.Furthermore, ESOP can explain 23.6 percent of management performances in the coming oneyear. These results are supported by statistical tests showing that current ratio, ratios of returnon assets, operating profit margin, debt to total assets, sales growth, and size simultaneouslyaffect total rupiahs of stock option to be granted. This effect could be seen from partial test (ttest)showing that the greater profit and revenue earned by the company, the less attentionpaid by the company on ESOP. ESOP is also needed by firms to increase stock price. Theresult also indicates that total rupiahs stock option affect operating profit margin (OPM) inone coming year, meaning that ESOP is useful to improve firms’ performances.
ANALISIS KINERJA KAWASAN METROPOLITAN SARBAGITA NI MADE ADI ERAWATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Performance appraisal is a process of recording and measuring activities realization to achieve organization’s mission. This research aims to investigate performance of local governments embracing the metropolitan area of Sarbagita (Denpasar, Badung, Gianyar and Tabanan). The performance is viewed from several aspects, that are independence rate, effectivity rate, efficiency rate, and harmony rate. Results show that all areas indicate increases in financial independence in 2007 and 2008, while effectivity rate of local government revenue are all above 100 percent which means extremely effective. Even though the average of local government revenue growth was relatively high i.e 43 percent, the growth of Denpasar City was negative in 2007. Civil servants expenditure growth varied among the areas. The growth was above 100 percent in Badung and Gianyar, but it was below 35 percent in other areas. The civil servants expenditure growth of more than 100 percent in Badung and Gianyar was too high compared to local government revenue growth of 43 percent, moreover if it is compared to the low, even negative growth of public expenditure in 2007 and 2008.
ORGANIZATIONAL CULTURE AND STRATEGIC COST REDUCTION I PUTU SUDANA
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

Organisasi bisnis dengan kultur yang kuat menunjukkan kinerja keuangan yang lebih baik dibandingkan dengan pesaing-pesaingnya. Memperbaiki kinerja keuangan dapat dilakukan dengan dua cara, yaitu dengan meningkatkan penjualan produk/jasa yang menguntungkan, dan mengurangi beban, yang berarti perbaikan efisiensi. Pengurangan kos strategis berarti secara strategis memperbaiki efisiensi. Perusahaan dituntut untuk fokus pada kepemimpinan kos dengan sasaran menjaga keunggulan kompetitif jangka panjang. Upaya perbaikan efisiensi merupakan satu cara yang dapat dipergunakan oleh perusahaan untuk mempertahankan dan meningkatkan keunggulan kompetitifnya. Pendekatan strategis atas manajemen kos dapat membantu perusahaan menyejukkan kesulitan ekonomis jangka pendek, dan menciptakan budaya efisiensi yang permanen. Budaya kos adalah jalur bagi sistem costing organisasi yang mempengaruhi caranya bereaksi terhadap dinamika dan tantangan. Premis utama tulisan ini adalah bahwa pengurangan kos akan bermanfaat hanya bila menguntungkan perusahaan dalam jangka panjang.
LAPORAN KEUANGAN PEMERINTAH PUSAT (LKPP) TAHUN ANGGARAN 2008 MASIH DENGAN ”DISCLAIMER OPINION” I KETUT BUDIARTHA
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

BPK RI (the state auditor body) plays a significant role tomaterialize and apply the principle of transparency and accountabilityon state financial report. Interim audit is conducted before the yearlyfinancial audit. During the process of evidences collection, an auditorfrequently faces a limitation of audit scope. An auditor must stayindependent and look independent to maintain independency onopinion, judgment, as well as recommendation. The purpose of thisresearch is to examine the effect of interim audit, scope of audit, andindependency on auditor opinion judgment of auditors of BPK RI BaliProvince Representatives.Data are collected using survey method administered to staffs ofBPK Bali Province. Data consisting of 44 responses are analyzed usingmultiple regression model.The result shows that judgment of auditor opinion is able to beexplained by variables of interim audit, scope of audit, andindependency with value of R2 of 73.4 percent. While t-test resultshows that partially the three variables also affect auditor opinion.
PENGHASILAN VERSI AKUNTANSI, PAJAK DAN EKONOMI KETUT BUDIARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Income is the key factor in valuing operational capability of acompany. Failure in maintaining and using the income will cause failureof the company. Therefore, a thorough understanding about incomewould be necessary to avoid mistakes in income based-decision making.There is a difference in viewing income from the perspective of accountingand economic. In accounting view, income must have been realized, buteconomic version says that income also includes unrealized items. It isenough for accounting to view income based on conventional incomestatement, on the other hand, in order to reflect economic income, realizedincome statement must be adjusted to accommodate unrealized economicevents. Accounting and tax view income without significant differencesbecause the two consider the last destination of income would be theincrease of capital/assets.
KEMAMPUAN PREDIKSI LABA DAN ARUS KAS DALAM MEMPREDIKSI LABA DAN ARUS KAS PADA MASA MENDATANG P. D’YAN YANIARTHA S
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

Capital market is a long-term source of fund. The exsistence of this institution is not only as a financial source, but also as an investment opportunity that involves the entire potential domestic as well as foreign public funds. In investment decision, investors need predictions to minimize risk. In this case, profit and cash flows are considered as sufficient sources of information. This research aims to examine profit and cash flows predictability.
SIGNIFIKANSI DAN IMPLIKASI PERBEDAAN SPESIFIKASI RETURN DALAM PENELITIAN PASAR MODAL DEWA GEDE WIRAMA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The purpose of this research is to determine the statisticalsignificance and implication of various specifications of stock return.Three specifications are considered, i.e. return that (1) ignoresdividend, (2) ignores the proceed from further investment ofdividend, and (3) assumes that dividend is reinvested in the samestock. The differences among the three specifications are analyzedunder one, four, and seven years of investment periods.Using a sample consisted of 102 companies listed on theIndonesian Stock Market during the seven year period starting fromthe beginning of 2001, it is found that each return specificationresults in return numbers that in general are statistically differentfrom each other. The only insignificant difference is the differencebetween return that ignores proceed from further investment ondividend and the one that assumes that dividend is reinvested in thesame stock for one year of investment in stock.The implication of the differences in returns calculated undereach specification is further analyzed using an association studythat regresses market return on accounting return (ROE) in the sameone, four, and seven year periods of investment. Each returnspecification produces different R2s and betas. Statisticallysignificant differences are found in the analysis with four and sevenyear periods of investment, except for the difference between returnsthat, again, ignores the proceed from further investment on dividendand the one that assumes that dividend is reinvested in the samestock for seven years of investment in stock.The conclusion of this research is that ignoring dividend inreturn calculation might lead to inaccurate results. The impact ofignoring further investment of dividend is somewhat less severethan the impact of ignoring dividend altogether.
PENGARUH PROFESIONALISME, INDEPENDENSI, DAN PENGALAMAN AUDITOR PADA KUALITAS AUDIT BADAN PENGAWAS LEMBAGA PERKREDITAN DESA (LPD) I Gede Adi Dharma Putra; I Gede Suparta Wisadha
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTA micro finance institution provides public financial services for micro to small business activities as well as low-income earners that are not able to access formal financial institutions. Village Credit Institution (called LPD) is a micro finance institution. It is supervised by a control body named Badan Pengawas, which acts as an internal auditor. The performance indicator of the control body would be the increase of audit quality and audit report, thus increase the function and credibility of the control body.  The aim of this research was to examine the effect of auditors’ professionalism, independence, and work experience on audit quality of control bodies of LPD in Denpasar city. A survey towards 33 LPD in Denpasar with 3 respondents each was conducted, providing 99 respondents in total. Samples are taken using purposive sampling method, including head of LPD, members of control body, and internal auditors. Data was collected using questionnaire and observation conducted in 2012. Data was then analyzed using multiple linear regressions. Hypotheses were tested using F-test and t-test. The results showed that simultaneously, auditor professionalism, independence, and experience affected audit quality of control body of LPD. Partially, each of independent variable affected audit quality of the control body of LPD in Denpasar city.Keywords: auditor experience, audit quality, independence, professionalism

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