cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota denpasar,
Bali
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
 12   13   14   15   16 
PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT, DAN INDEPENDENSI TERHADAP PERTIMBANGAN OPINI AUDITOR (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI BALI) SUHARTINI SUHARTINI; DODIK ARIYANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.832 KB)

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.
ANALISIS ECONOMIC VALUE ADDED (EVA) DALAM HUBUNGANNYA DENGAN HARGA SAHAM PADA PERUSAHAAN JASA TRANSPORTASI YANG LISTING DI BURSA EFEK JAKARTA PERIODE 2003—2005 SEFCHO RIZAL; M.M. RATNA SARI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.247 KB)

Abstract

Capital is an important component that determines company’s operation. Issuingstock would be effective if it can add value to the company economically. One approach thatcan be implemented for company valuation is Economic Value Added (EVA), which takes intoaccount the cost of capital. This cost is formerly abandoned by companies, although it is verycrucial in value creation for the company. This research tries to asses company’s financialperformance using EVA approach and correlate it to stock price.Research objects cover transportation service companies listed on the Jakarta StockExchange (JSX) during period of 2003-2005. The companies have important roles inmobilizing product and services needed by society.The result shows that most transportation companies listed on the JSX during 2003-2005 have not able to create economic value added. Result of correlation analysis shows thatthe relationship between EVA value and stock price is not in the same direction (negative),very weak, and not significant.
PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA DENPASAR TIMUR MARIA M. RATNA SARI; NI NYOMAN AFRIYANTI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.013 KB)

Abstract

The purpose of this research is to examine the impact of taxpayer compliance and tax audit on company income tax revenue 25/29 at Taxation Office KPP Pratama Denpasar Timur for the period of 2004 to 2008. Population consists of active taxpayer during the period. Data are collected using several methods, including interview, documentation, and nonbehavioral observation. Regression model used has met the classical assumptions. Data are analyzed using multiple linear regressions. Based on analysis, it could be concluded that taxpayer compliance and tax audit simultaneously and partially affect company income tax revenue 25/29 significantly, and the dominant factor is tax audit.
PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT PEMERINTAH DI KOTA DENPASAR IDA AYU MAS MAY MURTHI; I KETUT SUJANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.224 KB)

Abstract

Managerial performance can be evaluated based onbudgetary goal characteristics (BGC). The aims of this study are tofind evidences about association between BGC and managerialperformance, and to investigate the effect of paternalistic culture andorganization commitment on the relationship between BGC andmanagerial performance. Respondents include parties thatparticipate in the process of budget arrangement. This study usessimple regression analysis and moderated regression analysis.Results show that BGC do not affect managerial performance, whilethe moderating variables, both paternalistic culture and organizationcommitment, have moderating effect to the relation of BGC andmanagerial performance.
METODE GROUNDED THEORY DALAM RISET KUALITATIF I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.158 KB)

Abstract

ABSTRACTThis article discusses how the grounded theory method is applied in a qualitative research. Qualitative research using grounded theory method starts from the data to achieve a theory, it does not begin with theory nor test a theory, therefore a grounded theory research requires numerous well-planned and systematic steps or procedures. Qualitative research procedure using the grounded theory method consists of several steps: 1) problem formulation stage, 2) theoretical overview usage stage (if necessary), 3) data collection and sampling stage, 4) data analysis stage, and 5) conclusion and report writing stage. Nevertheless, those five stages of grounded theory research occur simultaneously. Researcher observes, collects, and organizes data and constructs theory from data at the same time. One important technique in grounded theory research is constant (fixed) comparison process in which every data is compared to all other data one by one. Data can be collected through interviews, observation, recording, or combination of these methods. Quality of grounded theory research is largely determined on a well, correct, and disciplined execution of those steps.Keywords: grounded theory, qualitative research
PERFORMANCE MEASURES DIVERSITY AND ITS’ EFFECTS ON PERFORMANCE LEVEL EKA ARDHANI SISDYANI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.133 KB)

Abstract

Penilaian kinerja merupakan elemen yang penting dalam pengendalian manajemen. Hasil penilaian kinerja dapat digunakan untuk meningkatkan motivasi manajemen dan karyawan jika dibarengi dengan kebijakan reward and punishment yang jelas. Penilaian kinerja yang efektif seharusnya menggunakan alat ukur kinerja yang variatif. Berbagai ukuran kinerja dapat digunakan baik ukuran kinerja finansial, maupun non finansial, customized maupun standardized, ukuran yang bersifat objektif maupun subjektif, dan unique maupun common. Penggunaan ukuran kinerja yang majemuk dan bervariasi akan mendukung pencapaian level kinerja yang lebih baik ketimbang pemanfaatan satu jenis ukuran kinerja saja. Hal ini telah diuji dalam beberapa studi empiris yang dibahas dalam artikel ini.
ANALISIS POTENSI PAJAK DAN RETRIBUSI DAERAH KABUPATEN SLEMAN TAHUN 2006 – 2010 Andreas Suryo Adi; Firma Sulistiyowati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.898 KB)

Abstract

ABSTRACTThe research aimed to determine: the level of effectiveness of each local tax and retribution, the growth rate of each local tax and retribution, the level of contribution of each local tax and retribution toward total local taxes and retributions at Sleman Regency year 2006 – 2010 and each condition of local taxes and retributions calculated with potential matrix (whether included in the prime, potential, developing or underdeveloped category) at Sleman Regency. The type of this research was case study. The data were taken by doing interview and documentation. The techniques of the data analysis were calculating effectiveness ratio, growth ratio, contribution ratio, and potential matrix. The result of this research showed that the effectiveness level of each local tax and retribution revenue was more than 100%, but there were still four local retributions which were under 100%. The growth rate of each local tax and retribution was positive but there were three types of local retributions that were negative. The level of contributions in each tax toward local taxes were not potential but there were two kinds of local taxes that were potential, and for the local retributions, there were four local retributions which were in potential category. Excluding those four, the retributions were not potential. In potential matrix, there were two types of local taxes and four types of local retribution in prime category.Keywords:  contribution, effectiveness, growth rate, local  tax, potential matrix, retribution
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI MANAJEMEN LABA DI SEPUTAR RIGHT ISSUE DEWI SAPTANTINAH PUJI ASTUTI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.203 KB)

Abstract

This research is aimed at analysing factors influencing the motivation of management toconduct earnings management activity around the timing of right issue, and investigatingwhether there are any differences between discretionary accruals before and after the right issue,that is the discretionary accruals tend to be high before the right issue than that of after the rightissue. Some factors influencing the motivation of earnings management used in this research areownership structures, consisted of institutional ownership, managerial ownership, leverage andsize; in this research size was included into controlled variable and earnings management wassubstituted (proxy) with discretionary accruals.The sample of this research consists of companies conducting the right issue between theyear of 1998-2001, with 2 years observation period before and after the right issue. Therefore,the period included in this research is 1996-2003. Hypothesis testing is conducted usingregression, while pair t-test is used to investigate the differences of discretionary accruals beforeand after the right issue. The result shows that leverage influences the earnings managementpositively and significantly. It means that the higher the leverage, the more the management ismotivated to conduct earnings management. In addition, the result of the study shows that thereare differences between discretionary accruals before the right issue and that of after the rightissue, i.e. the discretionary accruals before the right issue tends to be higher than that of after.
PENILAIAN KINERJA BADAN RUMAH SAKIT UMUM TABANAN BERDASARKAN BALANCED SCORECARD NI KETUT RASMINI; NI LUH SUPADMI; NI LUH PUTU HERAWATI SUCANDRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.715 KB)

Abstract

As a government’s institution which gives health services, Tabanan General Hospital is one of the regional hospitals which has obtained ISO 9001:2000, meaning that it has fulfilled the standard of the management of quality. Having obtained ISO, its performance is necessarily evaluated both from the financial perspective and the non financial perspective. The problems which are discussed in this research are how good the performance of Tabanan General Hospital was if evaluated from the perspective of Balanced Scorecard such as financial, customers, internal business, and learning and growth perspectives. The performance in the perspective of finance is evaluated with reference to the value for money method, by which the degrees of its economy, efficiency and effectiveness are measured. The performance in the perspective of customer is evaluated with reference to the growth of customer and their satisfaction. The performance in the perspective of the process of internal business is evaluated with reference to the capacity of its infrastructure and the quality of its services. The performance in the perspective of learning and growth is evaluated with reference to the productivity of the staff and their job satisfaction.Based on the analysis carried out, the performance of Tabanan General Hospital from 2004 to 2007 was classified as being economical. However, its performance in 2008 was classified as being not economical. With regard to its efficiency, it was not efficient yet; however, it was classified as being effective. In the perspective of customers, the numbers of customers increased and viewed from their satisfaction, its performance was good enough. Viewed from the perspective of the process of internal business, the increased capacity of the infrastructure and the improved quality of the services, it can be stated that its performance was good enough. In the perspective of learning and growth, which was evaluated with reference to the increased productivity of the staff from 2004 to 2007, its performance fell; however, in 2008 its performance was good which can be seen from the increased productivity of the staff and their improved satisfaction.
PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, ASIMETRI INFORMASI, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP BUDGETARY SLACK PADA HOTEL-HOTEL BERBINTANG DI KOTA DENPASAR I KETUT SUJANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.942 KB)

Abstract

Business participants are expected to run their business effectively and efficiently in a competitive business environment. To cope with this situation, planning and controlling are the keys to success in which budgeting is an important element requiring full participation. This participation may provide an authority to managers to prepare a budget for each responsibility center that they belong to. In many cases, this authority would probably lead to budgetary slack where participants earn benefits from the budget as a performance evaluation tool at the expense of others and the organization as a whole. This budgetary slack might be as a result of asymmetric information between top management and the lower one. This research aims to investigate the effect of budget participation, budget pressure, organization commitment, asymmetric information, and uncertainty of business circumstances on budgetary slack in star hotels in Denpasar. To deal with this research purpose, purposive sampling method is used with 11 hotels and 43 participants. In addition, multiple linear regression is run as an analytical technique to answer the research questions. The reseach concludes that budget participation, budget pressure, organization commitment and uncertainty of business circumstances do not have significant effect on budgetary slack in star hotels in Denpasar. The only variable that has significant effect is asymmetric information.

Page 14 of 35 | Total Record : 345

 12   13   14   15   16 

Filter by Year

2006 2024


Reset
Filter By Issues
All Issue Vol 19 No 1 (2024) Vol 18 No 2 (2023) Vol 18 No 1 (2023) Vol 17 No 2 (2022) Vol 17 No 1 (2022) Vol 16 No 2 (2021) Vol 16 No 1 (2021) Vol 15 No 2 (2020) Vol 15 No 1 (2020) Vol 14 No 2 (2019) Vol 14 No 1 (2019) Vol 13 No 2 (2018) Vol 13 No 1 (2018) Vol 12 No 2 (2017) Vol 12 No 1 (2017) Vol 11 No 2 (2016) Vol 11 No 1 (2016) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 2 (2013) Vol 8 No 1 (2013) Vol 7 No 2 (2012) Vol 7 No 1 (2012) Vol 6 No 2 (2011) Vol 6 No 1 (2011) Vol 5 No 2 (2010) Vol 5 No 1 (2010) Vol 4 No 2 (2009) Vol 4 No 1 (2009) Vol 3 No 2 (2008) Vol 3 No 1 (2008) Vol 2 No 2 (2007) Vol 2 No 1 (2007) Vol 1 No 1 (2006) More Issue