PENILAIAN KEPUTUSAN INVESTIGASI VARIAN: EFEK OUTCOMES dan FRAMING[1]

PENILAIAN KEPUTUSAN INVESTIGASI VARIAN:

EFEK  OUTCOMES  dan FRAMING[1]

JESICA HANDOKO

Unika Widya Mandala Surabaya

 Abstract

Performance appraisal involves the judgmental evaluation of jobholder’s traits, behavior, or accomplishments as a basis of making important personnel decisions and development plans. Performance appraisal should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (1) Outcome bias will have an impact on the perceived benefit of the investigation, (2) Investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame.

A 2 x 2 between-subjects laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly (p-value = 0,023). When managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect  the perceived benefit of the investigation significantly (p-value < 0,05), expenditures  with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately significant framing effect on higher performance.

Keywords: Variance investigation, Outcomes, dan Framing.

---

¹ Ucapan terima kasih ditujukan kepada Marlys G. Lipe (University of Colorado) atas ijin penggunaan instrumen risetnya, serta experimenters. 

Full Download

    

Pengaruh Skema Bonus Direksi terhadap Aktivitas Manajemen Laba (Studi Empiris pada Badan Usaha Milik Negara) Periode Tahun 2003 - 2006

Pengaruh Skema Bonus Direksi terhadap Aktivitas Manajemen Laba
(Studi Empiris pada Badan Usaha Milik Negara)
Periode Tahun 2003 - 2006

Neneng Suryatiningsih

Sylvia Veronica Siregar 

Abstract

Bonus scheme for board of directors of state-owned enterprises use components related to earnings number as basis to compute bonus. Hence, this scheme could motivate management to engage in earnings management activity to maximize their bonus.

The purpose of this research is to investigate the effect of director’s bonus scheme in state-owned enterprises on earnings management. Our samples consist of 326 firm-years state-owned enterprises during year 2003-2006.

            Our results show that overall there is positive and significant effect of bonus scheme on earnings management. This result indicates that directors engage in earnings management activity to increase their bonus.

Keywords:       bonus, earnings management, state-owned enterprises

Full Download

    

SISTEM KONTROL DAN KINERJA: PENDEKATAN INTERAKSI DAN SISTEM UNTUK RISET KONTINJENSI DALAM AKUNTANSI MANAJEMEN

Muhammad Ja'far S

 Lisa Kartikasari

 Universitas Islam Sultan Agung Semarang

ABSTRACT

The research was done to investigate the influence of control systems on firms’ performance, which involved perceived environment uncertainty (PEU). Using interaction and system approach, which use to test of fit between contextual and organizational variables, tested the hypothesis. Therefore, this research has theoretical and methodological meanings.

The data was collected from managers of Bank Perkreditan Rakyat (BPR), where the Branch of Indonesian Central Bank at Semarang has supervised them. There are 97 samples was collected by using mail survey and was chosen by purposive random sampling. The variables include PEU, control systems and financial performances. According to early literature, the control systems were categorized into operational control systems, management control systems and strategic planning, while financial performance was measured by ROA.

The result indicates that control systems affected to financial performance, which involved PEU and using system approach. Any way, based on this research, the system approach is better than interaction approach.

Key Word: Control Systems, Perceived Environment Uncertainty, Interaction Approach, System Approach, Fit, Performance.

Full Download

    

DETERMINAN IMPLEMENTASI SISTEM AKUNTANSI MANAJEMEN INOVATIF : Studi Empiris Pada Perusahaan Manufaktur di Indonesia

DETERMINAN IMPLEMENTASI SISTEM AKUNTANSI MANAJEMEN INOVATIF :

Studi Empiris Pada Perusahaan Manufaktur di Indonesia

Yudhi Herliansyah

Nurlis

Universitas Mercubuana Jakarta

Meifida Ilyas

Universitas Satya Negara Indonesia Jakarta

   Accounting innovations are often not successfully implemented or diffused throughout the organization. This study seeks to explain this phenomenon. One of the major impediments to the successful implementation of accounting innovation is that management accounting systems are generally used to serve the decision control needs of top management while at the same time purportedly supporting the decision management needs of lower level managers. To the extent that the accounting system is used for decision control, innovation creates the potential for wealth effects to occur. This prompts managers, whose wealth will be negatively affected, to resist accounting innovation. We present conditions where it is likely for negative wealth effects to occur. Under these conditions the system will fail to achieve its intended objectives. Our theoretical model examines how decentralization choices influence resistance to accounting innovation.

   We argue that delegation of decision rights can limit the potential for resistance in two ways—(a) by creating the environment which allows managers to ensure that their subunits are able to adapt to the new signals provided by accounting innovations and (b) by enabling subunit managers to become involved in the design of these systems. Our model also enables us to assess the consequences on organizational outcomes when subunit managers resist accounting innovations. Based on data collected from production managers, our results demonstrate the importance of decentralization choices on the effective implementation of accounting innovations.

Key words: Adaptability; Change; Decentralization; Innovation; Management

Full Download

                       

Analisis Fairness dan Incentive Contracting Pada Kinerja Berbasis Anggaran: Pengujian Eksperimen Atas Referent Cognition Theory

Analisis Fairness dan Incentive Contracting

Pada Kinerja Berbasis Anggaran:

Pengujian Eksperimen Atas Referent Cognition Theory

Oleh

Yusnaini, SE., MSi.

Universitas IBA Palembang

Abstract

Based on referent cognition theory, this study examines the effects of fairness and incentive on individual performance in a nonparticipative budgeting setting. An experimental design 2x2 between subject was conducted. Participants are as many as 88 student of accounting program. Two way anova analysis is used to investigate hypothesis.

 The result show as predicted by referent cognition theory. Performance was lowest when an unfair budget target assigned using an unfair budgeting process. When the budget target assigned was fair, the fairness or unfairness of the budgeting process had no effect on performance. When an unfair budget target was determined using a fair budgeting process, performance was not significantly different from performance of the subjects assigned fair budget targets.

Keywords: fairness; referent cognitions; budgeting, incentive contracting.

Full Download

    

PENGUJIAN EFEK PEMBINGKAIAN SEBAGAI DETERMINAN ESKALASI KOMITMEN DALAM KEPUTUSAN INVESTASI : DAMPAK DARI PENGALAMAN KERJA

PENGUJIAN EFEK PEMBINGKAIAN SEBAGAI DETERMINAN ESKALASI KOMITMEN DALAM KEPUTUSAN INVESTASI : DAMPAK DARI PENGALAMAN KERJA

Tri Ramaraya Koroy

STIE Nasional Banjarmasin 

ABSTRACT

Prior studies have shown that the framing effect is one of determinant in explaining decisions to escalate commitment to failing projects. Such studies, however, have not considered whether experience moderates the framing effect on escalation of commitment. This study reports the results of an experiment in which the effect of decision frame of investment performance with negative feedback informatian on judgment to continue project of experienced subjects is compared to inexperienced subjects.  Forty six Indonesian experienced managers and forty seven accounting students participated in this experiment. Two conditions based on prospect theory (negative framing and positive framing) manipulated, and two conditions of business experience, crossed between subjects. The experiment reaffirms that decision frame does not have effect on judgment of experienced subject but those frame indeed have effect on judgment to continue project of inexperienced subjects. This result suggest that framing effect as drawn from prospect theory is one of explanatory power of escalation of commitment, but it can not generalized to real-world business settings.

Key words: escalation of commitment, framing effect, prospect theory, experience

Full Download

    

PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Kota Palembang dan Kabupaten Ogan Ilir)

PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH

(Studi Pada Pemerintah Kota Palembang dan Kabupaten Ogan Ilir)

Desi Indriasari, S.E., M.Si., Ak.

POLITEKNIK NEGERI SRIWIJAYA PALEMBANG

Dr. Ertambang Nahartyo, M.Sc.

UNIVERSITAS GADJAH MADA

ABSTRACT

            Basically, the objective of  this research is to examine the factors that influence information value of local government financial reporting. Information value refers to reliability and timeliness, whereas factors that influence are human resource capacity, information technology utilization, and accounting intern control.

            Data collection was done by providing questionnaires to 73 heads and staffs of SKPD’s accounting department in Palembang City and Ogan Ilir District and also by  interviewing some of them. The collected data was processed using SPSS version 13. The statistic method used to test the hypotheses was multiple linier regression.

            Hypotheses testing results are as follows. First, information technology utilization and accounting intern control have a positive and significant influence on reliability of local government financial reporting, while human resource capacity has no influence. Second, both of human resource capacity and information technology utilization have positive and significant influence on timeliness of local government financial reporting.

Keywords: Local government financial reporting, Information value, Human resource capacity, Information technology utilization, and Accounting intern control.

Full Download

    

EFEKTIVITAS PENERAPAN METODE PROBLEM POSING DAN TUGAS TERSTRUKTUR TERHADAP PRESTASI BELAJAR MATA KULIAH AKUNTANSI POKOK BAHASAN JURNAL PENYESUAIAN MAHASISWA SEMESTER I JURUSAN AKUNTANSI

EFEKTIVITAS PENERAPAN METODE PROBLEM POSING

DAN TUGAS TERSTRUKTUR TERHADAP  PRESTASI BELAJAR

MATA KULIAH AKUNTANSI  POKOK BAHASAN JURNAL PENYESUAIAN

MAHASISWA SEMESTER I JURUSAN AKUNTANSI

Amir Mahmud, S.Pd., M.Si.[1]

Bestari Dwi Handayani, S.E., M.Si.[2]

ABSTRACT

The Study was based on the reality of Basic Accounting lecture especially adjustment process. During the lecture, most of the students couldn,t participate actively. They didn’t show their self awairness in learning. Based on the reality arouse whether the problem posing and structure task learning model could improve the students self awairness in learning or not. In line with the problem, the objective of this study is to get the description of the teaching experience employing the problem posing and structure task learning model improve the students capability.

This study is the pre-experiment study. The object of this study consist in two classes, the first class is the treatment class, wich problem posing and structure task learning model treatment and the second class is the control class with conventional model learning. The setting of the study is the first semester students of Basic Accounting Accounting Program, Economics Faculty, the State University of Semarang. The data were collected through test. Independent sample t-test and paired sample t-test were used to analysed data.

The result of this study shared that use of problem posing and structure task learning model could improve the students self awareness in learning. It was because they were free to decide their own learning objective and source. All students in treatment class actively in decision making.

Key Words: Learning Process, problem posing and structure task learning model, adjustment process.

---

[1]               Dosen FE Universitas Negeri Semarang

[2]               Dosen FE Universitas Negeri Semarang

Full Download

    

PENGUKURAN KEPUASAN MAHASISWA TERHADAP PELAYANAN PENDIDIKAN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN

PENGUKURAN KEPUASAN MAHASISWA TERHADAP PELAYANAN PENDIDIKAN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN

Rini Indahwati, S.E., Ak, M.Si

Abstract:

     The quality of educational system supports the establishment of a high quality’s human resources. One of the important measurements for the quality of educational system could be conducted in the way of the Total Quality Management’s Concept. This concept told us that institution’s quality could be measured with the capability to meet their consumers’ expectation. The students were the most important consumers in educational system. This research aims to measure the student’s satisfaction for the services that given by Jurusan Akuntansi Politeknik Negeri Medan. This research also rating the services based on the Surat Keputusan Menteri Pendayagunaan Aparatur Negara Nomor: KEP/25/M.PAN/2/2004.

Full Download

    

The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms

The long-run performance of initial public offerings:

comparison between shari’ah and non shari’ah-based firms 

Abstract

This paper empirically investigates the difference of the performance between shariah-based and non shariah-based firms that listed on the Jakarta Stock Exchange (JSX) during the period July 2001 to December 2005. The results show that, when using equally-weighted cumulative abnormal return (EW-CAR) and equally-weighted buy-and-hold abnormal return (EW-BHAR), the long-run performance of IPOs return between shariah and non shariah firms are significantly different. However, the significance disappears when the returns are calculated with value-weighted cumulative abnormal return (VW-CAR) and value-weighted buy-and-hold abnormal return (VW-BHAR). Further, the results show  that shariah-based firms outperform the market in almost every month for two years, except month 7 and 10 when using VW-CAR. However, non shariah-based firms underperform in almost each month.

Key words: long-run performance, IPO, shari’ah, equally-weighted, value-weighted.

JEL Classification: G1.

Full Download

                      

DOES INVESTOR PROTECTION PREVENT EARNINGS MANAGEMENT ACTIVITY THROUGH REAL ACTIVITY MANIPULATION? ASIAN COMPARISON

DOES INVESTOR PROTECTION PREVENT EARNINGS MANAGEMENT ACTIVITY THROUGH  REAL ACTIVITY MANIPULATION?

ASIAN COMPARISON

Abstract

This paper examines systematic differences in earnings management through real activity manipulation across 6 Asia countries. Contrary with Leuz (2003) finding that earnings management through accrual manipulation is lower in economies with high investor protection than in low investor protection. We predict that  in economies with high investor protection, manager prefer to manage earnings through real activity manipulation rather than through accrual manipulation. Because accrual manipulation is more likely to draw auditor or regulator scrutiny than real decisions about pricing and production. Our findings are consistent with our prediction.

          Keyword: earnings management, real activity manipulation, investor protection

          Full Download

          

EARNINGS AND CASH FLOW PERFORMANCES SURROUNDING IPO

EARNINGS AND CASH FLOW PERFORMANCES SURROUNDING IPO

Abstract

Initial public offerings (IPOs) offer a fruitful area to be explored given the existence of asymmetric information among various parties interested in the IPO. This study attempts to examine whether there is significant increase in earnings level prior to the offering to be interpreted as the existence of earnings management. The behaviour of cash flow from operation is also examined.

A sample of 35 Indonesian IPOs that made public during 2002-2005 periods was examined. The t-test for mean difference was performed to test whether earnings differences persist. The findings show that earnings level tends increase in the year closes to the IPO date, but decrease in the next two year after that. The behaviour of cash flow from operating activities is almost similar. However, this study is unable to state that earnings management is strongly evidenced in Indonesian IPO setting.

 Keywords: IPOs, prospectus, earnings and cash flow performance

Full Download

    

DETERMINANTS OF STOCK MARKET REACTION TOWARD LEGAL REQUIREMENT OF CSR IN INDONESIA

DETERMINANTS OF STOCK MARKET REACTION TOWARD LEGAL REQUIREMENT OF CSR IN INDONESIA

*Gatot Soepriyanto

Accounting Department Bina Nusantara (BINUS) University

Email: gsoepriyanto@binus.edu

**Rudy Suryanto

Accounting Department - Muhammadiyah University Yogyakarta (UMY)

Email:rudysuryanto@yahoo.com

Abstract

Prior study on stock market reaction toward mandatory Corporate Social Responsibility (CSR) implementation law in Indonesia (article 74, Law No. 40/2007 on Limited Liability Company) present evidence that the equity investors from firms whose deal with or related to the management of natural resources, reacted positively to the passage of the law. This suggests that investors view mandatory CSR implementation law as “a good news” which in the long run may increase firm values. This study, therefore, aims to investigate the economic determinants that drive positive market reactions, as we found that the magnitude of the reactions were vary among companies taken as sample. We address five hypotheses that investor reaction is explained by: (a) size of firms, (b) profitability of firms, (c) leverage of firms, (d) how long the firm has been established and (e) whether the firms in are engaged in mining or non-mining industry. These hypotheses are investigated through cross-sectional regression analysis on firms that directly affected by the CSR law. We conclude that the stock market reaction toward the law is determined by size, leverage, age of firms and whether firms are engaged in mining industry or not. It also concludes that investors react more (less) positive to small (big) firms and high (low) leverage firms, suggesting that the investor consider the law as “insurance” for company to sustain their operation.

Keywords: CSR Mandatory Law, Stock Market Reaction, Economic Determinants

Full Download

    

Accounting in the Golden Age of Singosari Kingdom: A Foucauldian Perspective

Accounting in the Golden Age of Singosari Kingdom:

A Foucauldian Perspective

Eko Ganis Sukoharsono

and

Novrida Qudsi

Department of Accounting

Brawijaya University

Abstract

The aim of this study is to explore the history of accounting in Indonesia. In this case, a particular period of Indonesia history – the form and the existence of the accounting system in the Singosari Kingdom era – is the focus of the investigation. In the context of this study, accounting is not simply a method of calculation, but it is a discipline with complex phenomena in which it influences the individual, organizational, and social orders. In addition, the range of its aspects is from social, political and economic point of view.  

            This study is conducted by using a Foucauldian concept of the relation between the power and knowledge. The historical accounting researchers use the Foucauldian approach to show the accounting complexity of the power and knowledge structures within a society. This approach shows the accounting system as a valuable social science for disciplining the society and manifesting a comprehensive political power within the society. Then the major concern of the methodological analyses in the accounting research is to disclose how accounting becomes a disciplinary power and constitutive activity of knowledge.

            The kingdom of Singosari (1222-1292) was historically closely related to the foundation of Majapahit kingdom, particularly in the field of public finance and administrative accountability. There was a fact that during Singosari and Majapahit kingdom, state-craft stressed the importance of a full treasury for successful governmental activities. Both kingdoms evolved a regular system of taxation. The taxation system, in some extent, was a complex system in which it provided the tax for merchandise in various tariffs and different types of levies based on the commodities and the problems occurred. The complex system of the taxation would not be possible without involving the accounting in term of calculability. One of the particular developments of the accounting system in form of writing during the Singosari kingdom was related to the mechanism in which writing was used for the purpose of administration and accountability of the tax collection in the royal court of the Singosari kingdom. The records of tax collection were reflected in simple forms. For instance, the Inscription of Turyyan mentions that the earning of the society in a year was equal to 1 kati and 3 gold swarna.

            Then it can be concluded that the development of accounting in Indonesia is not an instant process, but it emerged through a long and complex process of the history. The kingdom of Singosari used accounting as a technique to discipline the subjects under the kingdom’s territory. Through this study, it is clear that accounting had a significant role as a supporting means of the Singosari kingdom development. It did not merely provide the technical calculation, but also the diverse roles in social, economic, and political life.

Full Download

               

Analysis of Selling, General and Administrative Cost Stickiness Empirical Study of Manufacturing Company Listed in the Jakarta Stock Exchange

Analysis of Selling, General and Administrative Cost Stickiness

Empirical Study of Manufacturing Company

Listed in the Jakarta Stock Exchange

Astri Novianti & Primanita Setyono

ABSTRACT

A traditional theory of cost behavior is that cost responses mechanically to activity volume. Mechanical means that cost adjust without management intervention. The purpose of this research is to investigate whether cost is “sticky” in different economic condition. The cost is sticky if whether cost increases more when volume rises than they decrease when volume is fallen by an equivalent amount. 69 manufacturing firms listed in the Jakarta Stock Exchange from 1993 to 2004 (divided into three period) were taken as sample using purposive sampling method. The statistical method used to test hypotheses is panel data log linear regression. The result of this study shows that: 1) cost stickiness is not found before and after economic crisis period, but it is found in during economic crisis period. 2)The degree of stickiness increases with employee intensity in each period with the highest stickiness before economic crisis. 3)The degree of stickiness increases with asset intensity before economic crisis period. While, during and after economic crisis, the degree of stickiness decrease with the increase asset intensity.

Keywords: Cost Behavior, Economic Crisis, Selling, General and Administrative Cost, Employee Intensity, Asset Intensity

Full Download

    

The Effect of Cognitive Style and Sponsorship Bias on the Treatment of Opportunity Costs in Resources Allocation Decisions

The Effect of Cognitive Style and Sponsorship Bias on the

Treatment of Opportunity Costs in Resources Allocation Decisions

H. Alfian

(Fakultas Ekonomi Universitas Lambung Mangkurat, Banjarmasin)

Abstract

The current research seeks to identify factors that may potentially influence the way managers respond to opportunity costs when relevant data are not explicitly provided. Identification of such factors should enhance our understanding of why some managers respond to opportunity costs in ways that may be inconsistent with normative economic theory. This information could then be used to identify those situations in which structural and procedural precautions are necessary to correct limitations and biases in human information processing and so ensure the correct treatment of opportunity costs.

Disability of individual processes of perception dimension of Jungs’ typology on research of Chenhall & Morris (1991) to explain difference of managers’ way to making decision, lead us to research questions are: first, which cognitive style combination have a proclivity to incorporate implicit opportunity costs in their economic analysis? Second, used of two dimensions of cognitive style, will project sponsorship encourage managers to ignore negative economic signals derived from opportunity costs that are nevertheless relevant to the resource allocation decision?

            A laboratory experiment with 2x4 factorial designs was used to investigating the effect of cognitive style on the managers’ decision of opportunity costs in situation of absence sponsorship or not. The results indicated that intuitive managers tended to incorporate opportunity costs in their decisions whereas sensation individuals appeared to focus more on the directness of the relationship between expenditure and a project to determine the relevance of the cost. Opportunity cost implications tended not to be identified by the sensation group. Evidence was found that sponsorship moderated the influence of cognitive style on decision to include opportunity costs.

Keywords: Cognitive style, sponsorship bias, and opportunity cost

Full Download

    

WHAT DETERMINES INTERNAL CONTROL WEAKNESS? AN EMPIRICAL ANALYSIS OF STATE-OWNED ENTERPRISES AUDITED BY STATE AUDIT AGENCY

WHAT DETERMINES INTERNAL CONTROL WEAKNESS?

AN EMPIRICAL ANALYSIS OF STATE-OWNED ENTERPRISES

AUDITED BY STATE AUDIT AGENCY [1]

Abstract

A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that result in more than a remote likelihood that a material misstatement of the annual or interim financial statement will not be prevented or detected. Section 404 of the Sarbanes-Oxley Act (Management Assessment of Internal Controls) stipulates that management of publicly listed firms has to evaluate the effectiveness of their internal controls over financial reporting and disclose the identified material weakness. Numerous articles aim to find empirical evidence of factors influencing weakness of internal control.

In Indonesia, publicly listed firms are yet obliged to disclose their material weakness of internal control. However, BPK (as the state audit agency) report the material weakness of internal control over entities’ financial reporting in their audit report of state-owned enterprises (SOE or BUMN). The report enables us to empirically analyze influencing factors of internal control weakness over BUMN  financial reporting.

There are four independent variables to be hypothesized to influence internal control weakness (WEAK): profitability (PROFIT), firm size (SIZE), growth rate (GROWTH), and the presence of complex transaction (COMPTRANS). Additionally, we also employ one control variable (FORM or legal form of SOE: Persero or non-Persero).

Empirical results show that without control variables, only SIZE is significantly associated with WEAK (for univariate and multivariate analysis). However, the direction of effect of SIZE on WEAK (positive) is contradictory with the hypothesized direction (negative). After including control variables, the power of regression equation is slightly increasing. However, still only SIZE significantly affect WEAK with contradictory direction.  

Keywords        : Internal control, Internals control weakness, state-owned enterprises (SOE)

---

[1] This article is a joint-research program among the authors focusing on internal control weakness issue (in different research setting). Research issue was first initiated by the first author. The second and third authors also conduct similar research (using different context and/or variables) for completing their undergraduate thesis.

Full Download

    

IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS (AN ETHNOGRAPHIC STUDY)

IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS

(AN ETHNOGRAPHIC STUDY)

Ari Kamayanti

Aji Dedi Mulawarman

Abstract

The purpose of this paper is to describe the implementation of Love Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is purification process. The result described its impacts on learning process to suit faith towards God to free accounting education from secularism and corporate hegemony. The implications on accounting students’ learning conceptions on three management accounting topics: ABC, TQM and BSC, that are definitely secular and support corporate hegemony, were portrayed by extending ethnography by phenomenology. This method is named exetnography. The presence of secularism and corporate hegemony cause the disregard for local values and local needs respectively. The role of educator has become an important factor in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results were astonishing since there were shifts of students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). Both educator and students were enlightened since renewed consciousness to return to local values and local needs emerged as a result of rHOL implementation.

Keywords: LBAE, rHOL, Purification, ABC, TQM, BSC, Ethnography, Phenomenology, Exethnography

Full Download

     

UJI EMPIRIS MODEL KESUKSESAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) DALAM RANGKA PENINGKATAN TRANSPARASI DAN AKUNTABILITAS KEUANGAN DAERAH

UJI EMPIRIS MODEL KESUKSESAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) DALAM RANGKA PENINGKATAN TRANSPARASI DAN AKUNTABILITAS KEUANGAN DAERAH

Imam Mulyono

Politeknik Negeri Malang

imam_mulyono76@yahoo.com

ABSTRACT

The DeLone and McLean model of information system success has much adopted by information researchers to test information success model. This study is purposed to adopt DeLone and McLean model to test the relationship of antecedents (system quality, information quality), and the consequences (individual impact and organizational impact) of the information success (user satisfaction, intended to use). There were 130 respondent participated (treasurer of SKPD and SKPKD in Malang and Batu Cities at East Java Province in this study. Data were collected by surveys and analyzed by Structural Equation Model. The results show that of the nine hypothesized relationships tested, all hypothesized were found to be significant.

Key words: information success, individual impact, organizational impact, system quality, information quality. user satisfaction and intended to use

Full Download

   

STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL AKHIR STRATEGI (Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL AKHIR STRATEGI

(Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

Lili Sugeng Wiyantoro

Ayu Noorida Soerono

Munawar Muchlis

Tubagus Ismail

(Universitas Sultan Ageng Tirtayasa)

ABSTRACT

This research aims to test empirically the relationship integrative strategic performance measurement systems (SPMS), strategic alignment of manufacturing, organizational learning, and strategic outcomes. Data were collected from 560 managers of manufacturing companies in Banten with random sampling. The hypothesis was analyzed using Structural Equation Model (SEM) with the Program SmartPLS (Partial Least Square). The result indicate that there is a positive relationship between integrative SPMS and competitive outcomes associated with both product differentiation and low cost-prices strategies, there is a negative relationship between the strategic alignment of manufacturing and competitive outcomes associated with both product differentiation and low costprice strategies, there is a positive relationship between integrative SPMS and strategic alignment of manufacturing, there is a positive relationship between organizational learning and competitive outcomes associated with product differentiation but organizational learning have a negative relationship with low cost-prices strategies have a negative relationship, and there is a positive relationship between integrative SPMS and organizational learning.

Key words: Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Organizational Learning, Strategic Outcomes, Balance Scorecard

Full Download

    

STUDI KEBUTUHAN INFORMASI PENGGUNA LAPORAN KEUANGAN PEMERINTAH

STUDI KEBUTUHAN INFORMASI PENGGUNA LAPORAN KEUANGAN PEMERINTAH

Rr. Sri Pancawati Martiningsih

Jurusan Akuntansi Fakultas Ekonomi Universitas Mataram

ABSTRACT

The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Respondents in this research are the society as one of the main user groups of the governmental financial reports. The respondents are 457 people from 10 provinces in Indonesia.

Data are collected by a survey method. Questionnaires are distributed by both directly and mail. The statistic method used in testing the hypothesis is one sample t-test. Comparison between the rules of the governmental financial reports and the user

information needs of the governmental financial reports is done by using content analysis. An additional analysis is conducted in order to know the influences of respondents’ characteristics towards the user information needs of the governmental financial reports by using Multivariate Analysis of Variance (MANOVA).

The result indicates that the financial information, the compliance to the rules, performance, planning and budgeting, and narrative information are strongly needed in the governmental financial reports. The information about the economic condition is less needed in the governmental financial reports. Having been compared with the rules of the governmental financial reporting in The Government Regulation No. 24, 2005 (Government’s Standard of Accounting) and The Regulation of the Minister of Domestic

Affairs No. 13, 2006, the rules of the governmental financial reporting did not completely

accordance with the user needs. Meanwhile, the MANOVA result indicates that the characteristics of respondents, i. e. the education level (senior high school, diploma, undergraduate and graduate) and the education background (accounting and nonaccounting) significantly influence the user information needs of the governmental financial reports.

Key words: user information needs of the governmental financial reports, financial information, the compliance to the rules, performance, planning and budgeting, and narrative information

Full Download