Corporate value is a condition that describes the achievement of a company during the process of ... more Corporate value is a condition that describes the achievement of a company during the process of operation. Increased corporate value is an achievement that reflects an increase in wealth for shareholder. The purpose of this study is to determine the effect of moderation dividend policy in the influence of profitability to the value of the company in manufacturing companies listed on the Indonesia Stock Exchange period 2012-2016. Based on purposive sampling technique, there are 24 companies that meet the criteria as the research sample. Data analysis was done by using moderated regression analysis method. The results of the analysis prove that, at the 5% level of significance, dividend policy is not able to moderate the effect of profitability on firm value.
This study investigates the mediating effect of emotional intelligence on the relationship betwee... more This study investigates the mediating effect of emotional intelligence on the relationship between motivation, compensation, satisfaction, work climate and employees’ performance. The sample consists of 96 field officials who were the government employees specializing in coping with the eradication of Dengue Hemorrhagic Fever (DHF) in the district of Jember, Indonesia. Results using path analysis reveal that all examined variables positively and significantly affect employees’ performance. The study finds that emotional intelligence mediates the relationship of work motivation, compensation, work satisfaction, and work climate with employees’ performance.
Abstrak Intensi berwirausaha merupakan niat atau kebulatan tekad individu untuk menjadi wirausaha... more Abstrak Intensi berwirausaha merupakan niat atau kebulatan tekad individu untuk menjadi wirausahawan. Sebelum memulai berwirausaha, dibutuhkan suatu komitmen dalam diri individu. Komitmen tersebut direpresentasikan dalam intensi berwirausaha, bahwa ada niat untuk melakukan tindakan kewirausahaan yang direncanakan. Terdapat banyak faktor yang mempengaruhi intensi berwirausaha, diantaranya efikasi diri dan tingkat pengetahuan. Efikasi diri merupakan keyakinan pada kemampuan diri sendiri yang timbul dari pengalaman individu dan membentuk pola perilaku yang konsisten. Tingkat pengetahuan yang dimiliki individu dapat mempengaruhi keyakinannya untuk berperilaku sesuai dengan keyakinan tersebut. Tingkat pengetahuan dalam paper ini difokuskan pada tingkat pengetahuan manajemen keuangan bisnis. Paper ini bertujuan untuk menganalisis pengaruh efikasi diri dan tingkat pengetahuan manajemen keuangan bisnis terhadap intensi berwirausaha pada mahasiswa Administrasi Bisnis, Universitas Jember, angkatan tahun 2015 dan 2016. Responden berjumlah 97 mahasiswa, yang ditentukan menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan metode regresi linier berganda. Hasil analisis membuktikan bahwa efikasi diri berpengaruh signifikan terhadap intensi berwirausaha. Sedangkan, tingkat pengetahuan manajemen keuangan bisnis tidak berpengaruh terhadap intensi berwirausaha Keywords: efikasi diri, pengetahuan, intensi berwirausaha 1. Pendahuluan Kewirausahaan (entrepreneurship) dipandang sebagai sumber penting bagi yang memiliki kekuatan pendorong bagi pertumbuhan ekonomi suatu negara. Tingkat pertumbuhan kewirausahaan bervariasi di berbagai negara dan juga dari waktu ke waktu. Berwirausaha merupakan suatu proses mengerjakan sesuatu yang baru dan cenderung berbeda untuk memberikan nilai tambah sebagai upaya untuk meningkatkan daya saing. Wirausahawan (entrepeneur) adalah seseorang yang mampu menciptakan sebuah bisnis yang dihadapkan pada tingkat risiko yang tidak pasti yang bertujuan untuk memperoleh tingkat return sesuai yang diharapkan dengan cara mengidentifikasi peluang dan memanfaatkan sumber daya yang. Namun demikian, lahirnya seorang entrepreneur cenderung tidak berimbang dengan yang diharapkan, khususnya di Indonesia.
This study aims to determine the effect of information technology, satisfaction and motivation on... more This study aims to determine the effect of information technology, satisfaction and motivation on teacher performance. Respondents are civil servant teachers of Public Elementary School in Kendit sub-district, Situbondo district, amounting to 104 teachers, which amounts to 104 teachers. The sample size is 83 people. Research using multiple linear regression analysis. The research findings show that there is no influence between information technology variables on teacher performance. While the variable of satisfaction and motivation have an effect on to teacher performance
The purpose of this study is to determine the ability of net income in predicting dividend yield ... more The purpose of this study is to determine the ability of net income in predicting dividend yield with operating cash flow as a moderating variable on manufacturing companies of the consumer goods industry sector listed in the Indonesia Stock Exchange on the period 2012-2016. The sample is selected by using purposive sampling technique. The data analyzed by using moderated regression analysis. The result of analysis shows that, at the 0.05 level of significance, operating cash flow significantly influences the dividend yield, while net income does not affect the dividend yield. However, operating cash flow is able to moderate significantly the effect of net income on dividend yield. These results indicate that net income is unable to signal investors to predict dividend yields. However, net income will be a significant explanation of the dividend yield when operating cash flow acts as a moderating variable. Keywords: net income, cash flow operation, dividend yield.
The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in bus... more The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses " batik " sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs. Abstrak: Permasalahan yang dihadapi pelaku usaha kecil dan menengah (UKM), salah satunya adalah kurang memiliki kemampuan dalam pengelolaan keuangan usaha. Pelaku UKM seringkali merasa terkungkung dalam kemampuan mereka menerapkan akuntansi karena belum terbiasa mempraktekkan akuntansi dalam pengelolaan keuangan usahanya. Solusi dari permasalahan tersebut, maka pelaku UKM perlu mendapatkan pelatihan dan pendampingan secara berkelanjutan berkaitan dengan pengelolaan keuangan usaha berbasis akuntansi, sehingga dapat mengelola keuangan usahanya secara efektif. Tujuan studi ini adalah untuk mengetahui pembudayaan pengelolaan keuangan berbasis akuntansi bagi pelaku UKM sektor batik di Banyuwangi. Analisis dilakukan dengan metode deskriptif kualitatif, yaitu mendasarkan hasil observasi dan interview dengan informan. Hasil analisis menyimpulkan bahwa pengelolaan keuangan berbasis akuntansi dapat memberikan manfaat bagi pelaku UKM untuk mengetahui kondisi keuangan usaha secara pasti, mengatur dan mengontrol keseluruhan transaksi keuangan yang terjadi di sepanjang keberlangsungan usahanya. Oleh karena itu, pelaku UKM harus membiasakan (membudayakan) untuk menerapkan pengelolaan keuangan berbasis akuntansi. Implikasi dari hasil studi ini adalah diharapkan dapat tersusun konsep yang berkaitan dengan pembudayaan pengelolaan keuangan berbasis akuntansi bagi pelaku usaha, khususnya pelaku UKM. Kata Kunci: pengelolaan keuangan, akuntansi, UKM
Estimation of systematic risk is one of the important aspects of the best investment decisions. T... more Estimation of systematic risk is one of the important aspects of the best investment decisions. Through systematic risk prediction will be known risks to be faced by investors, because systematic risk is a measure of investment risk. In addition to returns, investors always consider the risk of investment, because investors are rational individuals, ie individuals who always consider the trade-off between return and risk. At a certain level of return, investors will tend to choose investments with the lowest risk level. Conversely, at a certain level of risk, investors tend to choose investments with the highest return rate. The purpose of this paper is to analyze the influence of the financial information on the systematic risk of stock manufacturing companies listed on the Indonesia Stock Exchange over a period of five years from January 2011 to December 2015. The financial information is measured in four accounting variables, i.e. financial leverage, liquidity, profitability, and firm size. The results of data analysis using multiple linear regression method to prove that at the 0.05 level only variable sized companies that significantly influence systematic risk. Meanwhile, the variable financial leverage, liquidity, and profitability does not affect the systematic risk. The results showed inconsistencies with the results of several previous studies. This inconsistency may be due to measurement problems variable accounting, the implementation period of the study, and the use of different research samples.
Tulisan ini mencoba untuk berbagi ide tentang konsep profesionalisme
perempuan . Bagaimana sebena... more Tulisan ini mencoba untuk berbagi ide tentang konsep profesionalisme perempuan . Bagaimana sebenarnya Islam mernandang wanita ? Bukankah Akuntansi Syariah akuntansi sesuai dengan syariah Islam? Seperti diketahui, ada pandangan yang keliru dari sebagian besar masyarakat kita terkait dengan posisi perempuan dalam kehidupan beragama , terutama dalarn rnenafsirkan dan menerapkan ajaran Islam. Perernpuan sering dianggap tidak memiliki kekuatan yang sarna seperti laki-Iaki dalarn melakukan sesuatu , baik yang berkaitan dengan pelaksanaan hak dan kewajiban . Peran perernpuan dalam perspektif Akuntansi Syariah tidak berbeda dari pandangan Islam terhadap perempuan . Islam tidak pernah menempatkan perempuan sebagai anggota masyarakai dengan hak dan kewajiban dan tanggung jawab yang lebih rendah dibandingkan laki-laki . Demikian pula, peran dan posisi perempuan dalam pekerjaan profesional organisasi baik di bidang akuntansi dan profesi lainnya. Perempuan masih memiliki hak dan kewajiban dan tanggung jawab yang sama dengan pria dalam profesi.
Small and medium businesses have grown and developed rapidly from time to time. However, some ent... more Small and medium businesses have grown and developed rapidly from time to time. However, some entrepreneurs of small and medium business were not considering the accounting principles by ignoring the standards of financial accounting for their cash management. Without effective accounting implementation, the decisions made for business would not be based on the accounting information and these could interrupt the business continuity. The focus of this research was to explore the behaviors of small and medium business entrepreneurs in implementing the accounting information, precisely the pattern of cash management, as the basis of making business decisions. The accounting-based business decision making is basically the realization of entrepre-neurial orientation, which is risk taking. This research design was a qualitative descriptive. The informants for this research were six entrepreneurs of " batik and embroidery ". The data for this research were gained through in-depth interview and were analyzed using Miles and Huberman model (1994). The result of this research was the perceptions of accounting implementing, cash management process, and business decision making. Abstrak: Industri kecil dan menengah (UKM) telah tumbuh dan berkembang pesat dari waktu ke waktu. Namun demikian, beberapa pelaku UKM mengabaikan penerapan akuntansi dengan menge-lola kas tidak berdasarkan standar akuntansi keuangan. Tanpa penerapan akuntansi yang efektif, pengambilan keputusan bisnis tidak berdasarkan informasi akuntansi. Hal ini pada gilirannya meng-ganggu kontinuitas bisnis. Fokus penelitian ini adalah mengeksplorasi perilaku pelaku UKM dalam pemanfaatan akuntansi, khususnya pola pengelolaan kas, sebagai dasar pengambilan keputusan bisnis. Pengambilan keputusan bisnis berbasis akuntansi pada dasarnya merupakan perwujudan orientasi entrepreneurial, yaitu risk-taking. Desain penelitian ini adalah deskriptif kualitatif. Informan penelitian ini terdiri atas enam pelaku bisnis " batik dan bordir ". Data dikumpulkan melalui wawan-cara mendalam dan dianalisis menggunakan model Miles dan Huberman (1994). Melalui penelitian ini berhasil ditemukan persepsi mengenai penerapan pencatatan akuntansi, proses penerapan penge-lolaan kas, dan pengambilan keputusan bisnis. Kata-kata kunci: penerapan akuntansi, pengelolaan kas, orientasi entrepreneurial
Dunia bisnis di Indonesia terlihat telah berkembang sistem dan praktek bisnis kapitalistik yang t... more Dunia bisnis di Indonesia terlihat telah berkembang sistem dan praktek bisnis kapitalistik yang tidak etik, karena menekankan pada pengejaran keuntungan sebesar-besarnya dengan kecenderungan mengabaikan hak orang lain. Seolah bangsa ini sudah kehilangan etika dan karakter dalam berperilaku bisnis. Jikalau kapitalisme tak lagi terelakkan, bisakah kita membangun kapitalisme yang bermoral? Kita bisa menyebutnya sebagai etika bisnis Pancasila. Pancasila sebagai ideologi bangsa, sudah seharusnya menjadi pegangan bagi setiap individu dalam menjalankan perannya di berbagai bidang kehidupan, termasuk dalam berperilaku bisnis. Setiap individu menjadi bagian dari bisnis. Sebab, bisnis membutuhkan orang sebagai pemilik, manajer, pekerja, dan konsumen. Oleh karenanya, menjadi tanggung jawab kita bersama untuk membangun kembali bisnis yang beretika Pancasila. Paper ini bertujuan untuk meredefinisi perilaku bisnis yang beretika Pancasila. Memaknai kembali pemahaman tentang setiap sila dalam Panca...
This study intended to apply the concept of value relevance of accounting information. The value ... more This study intended to apply the concept of value relevance of accounting information. The value relevance of accounting information emphasizes on “how accounting information has a value relevant for market participants (investors)?”. How investors react to the announcement of accounting information? These reactions will prove that the content of accounting information is a very important issue in making investment decision.So, it can be said that accounting information was useful for investors. Analysis of this study used a qualitative approach. Datacollected using semi–structured interview method. Informant was a security analyst who provides advocacy to investors who make stock investment in real estate and property companies listed on Indonesia Stock Exchange (IDX), we used the snowball technique to determine informant. The results indicate that accounting information gives meaning usefulness for investors. Therefore, this study’s findings add strength of the concept of value re...
Abstract—Lecturers as the central subject of college coaching career that requires they should be... more Abstract—Lecturers as the central subject of college coaching career that requires they should be directed to the creation of a conducive academic atmosphere, oriented to academic freedom, and social responsibility. The learning process will be able to improve the academic quality when teachers have the expertise in the field of science is practiced. In addition, the success of the learning process in higher education is strongly influenced by the balance of intelligence and emotional intelligence owned by each lecturer. Is the intellectual and emotional intelligence? How to balance the intellectual and emotional intelligence are owned lecturer in achieving learning success in college? An explanation of the questions that will be described in this paper. Review in this paper are expected to be a reference to the achievement of outputs from a process of learning in higher education, namely in the form of a graduate or a competitive intellectual products.
ABSTRAK Perilaku keuangan bermaksud memahami perilaku investor dalam mengambil keputusan investas... more ABSTRAK Perilaku keuangan bermaksud memahami perilaku investor dalam mengambil keputusan investasi. Pengambilan keputusan merupakan suatu proses pemilihan alternatif terbaik dari sejumlah alternatif yang tersedia dalam pengaruh situasi yang kompleks. Pengambilan keputusan investasi akan sangat dipengaruhi informasi yang diterima, juga tingkat kemampuan dan pengetahuan investor tentang investasi. Studi ini bertujuan untuk mengetahui perilaku investor dalam pengambilan keputusan investasi di pasar modal. Survey dilakukan terhadap 50 investor yang tergabung dalam Ikatan Analis Properti Indonesia (IKAPRI). Data primer dikumpulkan melalui distribusi angket, selanjutnya dianalisis secara deskriptif. Hasil studi ini membentuk suatu model yang menggambarkan perilaku investor dalam pengambilan keputusan investasi. Bahwa, investor dalam proses pengambilan keputusan investasi mempertimbangkan informasi akuntansi. Akan tetapi, faktor psikologi investor yang tercermin sebagai sinyal pribadi lebi...
Abstract The financial crisis that occurred in the U.S., preceded the discovery of the full mortg... more Abstract The financial crisis that occurred in the U.S., preceded the discovery of the full mortgage scandal of collusion and manipulation, has dragged the world economy into a deep slump abyss. Therefore, the observer called this crisis as the global financial crisis. The financial crisis can be said to be the biggest crisis after the Great Depression in the 1930's. In analyzing the main cause of the global financial crisis, many economists berkonklusi that the fragility of the economic fundamentals at the root of the problem the emergence of the economic crisis. Moreover, the root problem is the onset of the global financial crisis of human greed. As in the case of subprime mortgage-induced credit dependent lifestyle that exceeds the ability to pay interest on the loan as well as the implementation of policies that are not realistic conflict with human values and justice; transactions based on speculation without any underlying assets artificially boost economic growth. This i...
Corporate value is a condition that describes the achievement of a company during the process of ... more Corporate value is a condition that describes the achievement of a company during the process of operation. Increased corporate value is an achievement that reflects an increase in wealth for shareholder. The purpose of this study is to determine the effect of moderation dividend policy in the influence of profitability to the value of the company in manufacturing companies listed on the Indonesia Stock Exchange period 2012-2016. Based on purposive sampling technique, there are 24 companies that meet the criteria as the research sample. Data analysis was done by using moderated regression analysis method. The results of the analysis prove that, at the 5% level of significance, dividend policy is not able to moderate the effect of profitability on firm value.
This study investigates the mediating effect of emotional intelligence on the relationship betwee... more This study investigates the mediating effect of emotional intelligence on the relationship between motivation, compensation, satisfaction, work climate and employees’ performance. The sample consists of 96 field officials who were the government employees specializing in coping with the eradication of Dengue Hemorrhagic Fever (DHF) in the district of Jember, Indonesia. Results using path analysis reveal that all examined variables positively and significantly affect employees’ performance. The study finds that emotional intelligence mediates the relationship of work motivation, compensation, work satisfaction, and work climate with employees’ performance.
Abstrak Intensi berwirausaha merupakan niat atau kebulatan tekad individu untuk menjadi wirausaha... more Abstrak Intensi berwirausaha merupakan niat atau kebulatan tekad individu untuk menjadi wirausahawan. Sebelum memulai berwirausaha, dibutuhkan suatu komitmen dalam diri individu. Komitmen tersebut direpresentasikan dalam intensi berwirausaha, bahwa ada niat untuk melakukan tindakan kewirausahaan yang direncanakan. Terdapat banyak faktor yang mempengaruhi intensi berwirausaha, diantaranya efikasi diri dan tingkat pengetahuan. Efikasi diri merupakan keyakinan pada kemampuan diri sendiri yang timbul dari pengalaman individu dan membentuk pola perilaku yang konsisten. Tingkat pengetahuan yang dimiliki individu dapat mempengaruhi keyakinannya untuk berperilaku sesuai dengan keyakinan tersebut. Tingkat pengetahuan dalam paper ini difokuskan pada tingkat pengetahuan manajemen keuangan bisnis. Paper ini bertujuan untuk menganalisis pengaruh efikasi diri dan tingkat pengetahuan manajemen keuangan bisnis terhadap intensi berwirausaha pada mahasiswa Administrasi Bisnis, Universitas Jember, angkatan tahun 2015 dan 2016. Responden berjumlah 97 mahasiswa, yang ditentukan menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan metode regresi linier berganda. Hasil analisis membuktikan bahwa efikasi diri berpengaruh signifikan terhadap intensi berwirausaha. Sedangkan, tingkat pengetahuan manajemen keuangan bisnis tidak berpengaruh terhadap intensi berwirausaha Keywords: efikasi diri, pengetahuan, intensi berwirausaha 1. Pendahuluan Kewirausahaan (entrepreneurship) dipandang sebagai sumber penting bagi yang memiliki kekuatan pendorong bagi pertumbuhan ekonomi suatu negara. Tingkat pertumbuhan kewirausahaan bervariasi di berbagai negara dan juga dari waktu ke waktu. Berwirausaha merupakan suatu proses mengerjakan sesuatu yang baru dan cenderung berbeda untuk memberikan nilai tambah sebagai upaya untuk meningkatkan daya saing. Wirausahawan (entrepeneur) adalah seseorang yang mampu menciptakan sebuah bisnis yang dihadapkan pada tingkat risiko yang tidak pasti yang bertujuan untuk memperoleh tingkat return sesuai yang diharapkan dengan cara mengidentifikasi peluang dan memanfaatkan sumber daya yang. Namun demikian, lahirnya seorang entrepreneur cenderung tidak berimbang dengan yang diharapkan, khususnya di Indonesia.
This study aims to determine the effect of information technology, satisfaction and motivation on... more This study aims to determine the effect of information technology, satisfaction and motivation on teacher performance. Respondents are civil servant teachers of Public Elementary School in Kendit sub-district, Situbondo district, amounting to 104 teachers, which amounts to 104 teachers. The sample size is 83 people. Research using multiple linear regression analysis. The research findings show that there is no influence between information technology variables on teacher performance. While the variable of satisfaction and motivation have an effect on to teacher performance
The purpose of this study is to determine the ability of net income in predicting dividend yield ... more The purpose of this study is to determine the ability of net income in predicting dividend yield with operating cash flow as a moderating variable on manufacturing companies of the consumer goods industry sector listed in the Indonesia Stock Exchange on the period 2012-2016. The sample is selected by using purposive sampling technique. The data analyzed by using moderated regression analysis. The result of analysis shows that, at the 0.05 level of significance, operating cash flow significantly influences the dividend yield, while net income does not affect the dividend yield. However, operating cash flow is able to moderate significantly the effect of net income on dividend yield. These results indicate that net income is unable to signal investors to predict dividend yields. However, net income will be a significant explanation of the dividend yield when operating cash flow acts as a moderating variable. Keywords: net income, cash flow operation, dividend yield.
The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in bus... more The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses " batik " sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs. Abstrak: Permasalahan yang dihadapi pelaku usaha kecil dan menengah (UKM), salah satunya adalah kurang memiliki kemampuan dalam pengelolaan keuangan usaha. Pelaku UKM seringkali merasa terkungkung dalam kemampuan mereka menerapkan akuntansi karena belum terbiasa mempraktekkan akuntansi dalam pengelolaan keuangan usahanya. Solusi dari permasalahan tersebut, maka pelaku UKM perlu mendapatkan pelatihan dan pendampingan secara berkelanjutan berkaitan dengan pengelolaan keuangan usaha berbasis akuntansi, sehingga dapat mengelola keuangan usahanya secara efektif. Tujuan studi ini adalah untuk mengetahui pembudayaan pengelolaan keuangan berbasis akuntansi bagi pelaku UKM sektor batik di Banyuwangi. Analisis dilakukan dengan metode deskriptif kualitatif, yaitu mendasarkan hasil observasi dan interview dengan informan. Hasil analisis menyimpulkan bahwa pengelolaan keuangan berbasis akuntansi dapat memberikan manfaat bagi pelaku UKM untuk mengetahui kondisi keuangan usaha secara pasti, mengatur dan mengontrol keseluruhan transaksi keuangan yang terjadi di sepanjang keberlangsungan usahanya. Oleh karena itu, pelaku UKM harus membiasakan (membudayakan) untuk menerapkan pengelolaan keuangan berbasis akuntansi. Implikasi dari hasil studi ini adalah diharapkan dapat tersusun konsep yang berkaitan dengan pembudayaan pengelolaan keuangan berbasis akuntansi bagi pelaku usaha, khususnya pelaku UKM. Kata Kunci: pengelolaan keuangan, akuntansi, UKM
Estimation of systematic risk is one of the important aspects of the best investment decisions. T... more Estimation of systematic risk is one of the important aspects of the best investment decisions. Through systematic risk prediction will be known risks to be faced by investors, because systematic risk is a measure of investment risk. In addition to returns, investors always consider the risk of investment, because investors are rational individuals, ie individuals who always consider the trade-off between return and risk. At a certain level of return, investors will tend to choose investments with the lowest risk level. Conversely, at a certain level of risk, investors tend to choose investments with the highest return rate. The purpose of this paper is to analyze the influence of the financial information on the systematic risk of stock manufacturing companies listed on the Indonesia Stock Exchange over a period of five years from January 2011 to December 2015. The financial information is measured in four accounting variables, i.e. financial leverage, liquidity, profitability, and firm size. The results of data analysis using multiple linear regression method to prove that at the 0.05 level only variable sized companies that significantly influence systematic risk. Meanwhile, the variable financial leverage, liquidity, and profitability does not affect the systematic risk. The results showed inconsistencies with the results of several previous studies. This inconsistency may be due to measurement problems variable accounting, the implementation period of the study, and the use of different research samples.
Tulisan ini mencoba untuk berbagi ide tentang konsep profesionalisme
perempuan . Bagaimana sebena... more Tulisan ini mencoba untuk berbagi ide tentang konsep profesionalisme perempuan . Bagaimana sebenarnya Islam mernandang wanita ? Bukankah Akuntansi Syariah akuntansi sesuai dengan syariah Islam? Seperti diketahui, ada pandangan yang keliru dari sebagian besar masyarakat kita terkait dengan posisi perempuan dalam kehidupan beragama , terutama dalarn rnenafsirkan dan menerapkan ajaran Islam. Perernpuan sering dianggap tidak memiliki kekuatan yang sarna seperti laki-Iaki dalarn melakukan sesuatu , baik yang berkaitan dengan pelaksanaan hak dan kewajiban . Peran perernpuan dalam perspektif Akuntansi Syariah tidak berbeda dari pandangan Islam terhadap perempuan . Islam tidak pernah menempatkan perempuan sebagai anggota masyarakai dengan hak dan kewajiban dan tanggung jawab yang lebih rendah dibandingkan laki-laki . Demikian pula, peran dan posisi perempuan dalam pekerjaan profesional organisasi baik di bidang akuntansi dan profesi lainnya. Perempuan masih memiliki hak dan kewajiban dan tanggung jawab yang sama dengan pria dalam profesi.
Small and medium businesses have grown and developed rapidly from time to time. However, some ent... more Small and medium businesses have grown and developed rapidly from time to time. However, some entrepreneurs of small and medium business were not considering the accounting principles by ignoring the standards of financial accounting for their cash management. Without effective accounting implementation, the decisions made for business would not be based on the accounting information and these could interrupt the business continuity. The focus of this research was to explore the behaviors of small and medium business entrepreneurs in implementing the accounting information, precisely the pattern of cash management, as the basis of making business decisions. The accounting-based business decision making is basically the realization of entrepre-neurial orientation, which is risk taking. This research design was a qualitative descriptive. The informants for this research were six entrepreneurs of " batik and embroidery ". The data for this research were gained through in-depth interview and were analyzed using Miles and Huberman model (1994). The result of this research was the perceptions of accounting implementing, cash management process, and business decision making. Abstrak: Industri kecil dan menengah (UKM) telah tumbuh dan berkembang pesat dari waktu ke waktu. Namun demikian, beberapa pelaku UKM mengabaikan penerapan akuntansi dengan menge-lola kas tidak berdasarkan standar akuntansi keuangan. Tanpa penerapan akuntansi yang efektif, pengambilan keputusan bisnis tidak berdasarkan informasi akuntansi. Hal ini pada gilirannya meng-ganggu kontinuitas bisnis. Fokus penelitian ini adalah mengeksplorasi perilaku pelaku UKM dalam pemanfaatan akuntansi, khususnya pola pengelolaan kas, sebagai dasar pengambilan keputusan bisnis. Pengambilan keputusan bisnis berbasis akuntansi pada dasarnya merupakan perwujudan orientasi entrepreneurial, yaitu risk-taking. Desain penelitian ini adalah deskriptif kualitatif. Informan penelitian ini terdiri atas enam pelaku bisnis " batik dan bordir ". Data dikumpulkan melalui wawan-cara mendalam dan dianalisis menggunakan model Miles dan Huberman (1994). Melalui penelitian ini berhasil ditemukan persepsi mengenai penerapan pencatatan akuntansi, proses penerapan penge-lolaan kas, dan pengambilan keputusan bisnis. Kata-kata kunci: penerapan akuntansi, pengelolaan kas, orientasi entrepreneurial
Dunia bisnis di Indonesia terlihat telah berkembang sistem dan praktek bisnis kapitalistik yang t... more Dunia bisnis di Indonesia terlihat telah berkembang sistem dan praktek bisnis kapitalistik yang tidak etik, karena menekankan pada pengejaran keuntungan sebesar-besarnya dengan kecenderungan mengabaikan hak orang lain. Seolah bangsa ini sudah kehilangan etika dan karakter dalam berperilaku bisnis. Jikalau kapitalisme tak lagi terelakkan, bisakah kita membangun kapitalisme yang bermoral? Kita bisa menyebutnya sebagai etika bisnis Pancasila. Pancasila sebagai ideologi bangsa, sudah seharusnya menjadi pegangan bagi setiap individu dalam menjalankan perannya di berbagai bidang kehidupan, termasuk dalam berperilaku bisnis. Setiap individu menjadi bagian dari bisnis. Sebab, bisnis membutuhkan orang sebagai pemilik, manajer, pekerja, dan konsumen. Oleh karenanya, menjadi tanggung jawab kita bersama untuk membangun kembali bisnis yang beretika Pancasila. Paper ini bertujuan untuk meredefinisi perilaku bisnis yang beretika Pancasila. Memaknai kembali pemahaman tentang setiap sila dalam Panca...
This study intended to apply the concept of value relevance of accounting information. The value ... more This study intended to apply the concept of value relevance of accounting information. The value relevance of accounting information emphasizes on “how accounting information has a value relevant for market participants (investors)?”. How investors react to the announcement of accounting information? These reactions will prove that the content of accounting information is a very important issue in making investment decision.So, it can be said that accounting information was useful for investors. Analysis of this study used a qualitative approach. Datacollected using semi–structured interview method. Informant was a security analyst who provides advocacy to investors who make stock investment in real estate and property companies listed on Indonesia Stock Exchange (IDX), we used the snowball technique to determine informant. The results indicate that accounting information gives meaning usefulness for investors. Therefore, this study’s findings add strength of the concept of value re...
Abstract—Lecturers as the central subject of college coaching career that requires they should be... more Abstract—Lecturers as the central subject of college coaching career that requires they should be directed to the creation of a conducive academic atmosphere, oriented to academic freedom, and social responsibility. The learning process will be able to improve the academic quality when teachers have the expertise in the field of science is practiced. In addition, the success of the learning process in higher education is strongly influenced by the balance of intelligence and emotional intelligence owned by each lecturer. Is the intellectual and emotional intelligence? How to balance the intellectual and emotional intelligence are owned lecturer in achieving learning success in college? An explanation of the questions that will be described in this paper. Review in this paper are expected to be a reference to the achievement of outputs from a process of learning in higher education, namely in the form of a graduate or a competitive intellectual products.
ABSTRAK Perilaku keuangan bermaksud memahami perilaku investor dalam mengambil keputusan investas... more ABSTRAK Perilaku keuangan bermaksud memahami perilaku investor dalam mengambil keputusan investasi. Pengambilan keputusan merupakan suatu proses pemilihan alternatif terbaik dari sejumlah alternatif yang tersedia dalam pengaruh situasi yang kompleks. Pengambilan keputusan investasi akan sangat dipengaruhi informasi yang diterima, juga tingkat kemampuan dan pengetahuan investor tentang investasi. Studi ini bertujuan untuk mengetahui perilaku investor dalam pengambilan keputusan investasi di pasar modal. Survey dilakukan terhadap 50 investor yang tergabung dalam Ikatan Analis Properti Indonesia (IKAPRI). Data primer dikumpulkan melalui distribusi angket, selanjutnya dianalisis secara deskriptif. Hasil studi ini membentuk suatu model yang menggambarkan perilaku investor dalam pengambilan keputusan investasi. Bahwa, investor dalam proses pengambilan keputusan investasi mempertimbangkan informasi akuntansi. Akan tetapi, faktor psikologi investor yang tercermin sebagai sinyal pribadi lebi...
Abstract The financial crisis that occurred in the U.S., preceded the discovery of the full mortg... more Abstract The financial crisis that occurred in the U.S., preceded the discovery of the full mortgage scandal of collusion and manipulation, has dragged the world economy into a deep slump abyss. Therefore, the observer called this crisis as the global financial crisis. The financial crisis can be said to be the biggest crisis after the Great Depression in the 1930's. In analyzing the main cause of the global financial crisis, many economists berkonklusi that the fragility of the economic fundamentals at the root of the problem the emergence of the economic crisis. Moreover, the root problem is the onset of the global financial crisis of human greed. As in the case of subprime mortgage-induced credit dependent lifestyle that exceeds the ability to pay interest on the loan as well as the implementation of policies that are not realistic conflict with human values and justice; transactions based on speculation without any underlying assets artificially boost economic growth. This i...
Lulusan sekolah kejuruan diharapkan tidak hanya menjadi tenaga kerja yang handal di dunia usaha d... more Lulusan sekolah kejuruan diharapkan tidak hanya menjadi tenaga kerja yang handal di dunia usaha dan industri, namun juga dibekali kemampuan berwirausaha untuk bisa mewujudkan kemandirian ekonomi. Inkubator entrepreneurship berbasis teknologi menjadi wadah yang menyediakan fasilitas bagi pertumbuhan kewirausahaan dan kemampuan mengelola usaha dari berbagai aspek, seperti: produksi, pemasaran, permodalan, finansial, dan kemitraan usaha. Pembentukan inkubator entrepreneurship berbasis teknologi pada sekolah kejuruan menjadi alternatif model pembelajaran yang bertujuan membentuk karakter lulusan berjiwa technopreneur. Studi ini bertujuan menjelaskan model inkubator entrepreneurship berbasis teknologi pada Sekolah Menengah Kejuruan Negeri 3 Bondowoso, sebagai upaya meningkatkan minat lulusan menjadi pelaku technopreneurship. Analisis studi menggunakan pendekatan deskriptif kualitatif. Pengumpulan data melalui observasi dan wawancara dengan para informan yang terlibat dalam implementasi inkubator entrepreneurship berbasis teknologi. Hasil analisis menunjukkan bahwa model inkubator entrepreneurship berbasis teknologi diarahkan untuk memberikan pengalaman bagi siswa dan alumni dalam memulai (start-up), mengelola dan mengembangkan bisnis, sehingga memiliki keyakinan diri dan kemampuan untuk berwirausaha. Hasil ini mengindikasikan bahwa pembentukan inkubator entrepreneurship berbasis teknologi bermanfaat mewujudkan proses pembelajaran yang mendukung peningkatan kompetensi dan daya saing lulusan untuk menjadi pelaku technopreneurship. Dengan demikian, lulusan sekolah kejuruan diharapkan menjadi technopreneur muda dan terdidik yang akan berperan sebagai salah satu penggerak perekonomian melalui penciptaan lapangan kerja baru.
Kata Kunci: Inkubator Entrepreneurship, Technopreneurship, Sekolah Kejuruan
Cultural values is one of tourism potential that should be developed and conserved. This paper ai... more Cultural values is one of tourism potential that should be developed and conserved. This paper aims to conceptualize cultural accounting. The cultural accounting that is meant is the process of cultural accounting. Any cultural formation through the process. The process tells the story or cycle, so every culture has a story and meaning. "Batik" as one of the cultural products. Motifs on "batik” (especially "batik tulis") can be seen as a process of cultural accounting. The analysis was done based on the literature review and the result of interviews with the informants, namely the craftsmen as well as the “batik” business owners in Jember and Banyuwangi which are chosen based on purposive technique. The results of the analysis concluded that the information contained in the motif of “batik” became one of the traditional means of communication that contains symbols of a particular culture. The conceptualization of cultural accounting through batik products becomes one of the efforts to preserve cultural values, as well as the development of creative tourism destinations based on “batik” industry.
Financial literacy is the level of knowledge and ability to manage finances. Previous studies sug... more Financial literacy is the level of knowledge and ability to manage finances. Previous studies suggested that financial literacy is an important role for business sustainability. The level of knowledge and financial management capability that is owned businesses is a key to success for business sustainability. How are the benefits of financial literacy for business sustainability? Description of the benefits of financial literacy for business sustainability be the aim of this study. Analyzes were performed with a qualitative descriptive method, that is based on the results of interviews with informants. Three businessmen in the sector of batik in Banyuwangi become informants in this study. The results of the analysis concluded that by having good financial literacy then businesses will tend to be able to make business decisions are long-term oriented. In addition, businesses will tend to be able to make the concept of sustainable business activity so that its business sustainability can still be maintained. Based on these results expected to be made concepts related to the benefits of financial literacy for businesses, especially Small and Medium Enterprises (SMEs).
Keywords: financial literacy, business sustainability
Human resources is an important part of the company. Human resources needs to be managed and deve... more Human resources is an important part of the company. Human resources needs to be managed and developed. Costs for the management and development of human resources for the entity actually be an investment, because they contain expenditure on benefits for the survival of the entity. Spending on such costs is the formation of human capital, so it should be capitalized. The expected output of the management and human resources development is improving the competence and capability of human resources, so that the available human resources competitiveness. Concept of human resource accounting considers human resources as assets, not expense. Therefore, should the value of human assets to be presented in the financial statements. How to look at human resources in sharia accounting entity? This paper aims to assess human resources in an accounting point of sharia. The analysis was conducted using the method of literature review. The conclusions obtained is that the human recognition as assets of an entity in line with the values of sharia. Accounting sharia considers that the quality of human resources is the most important part of an entity, because man is the manager of the entity. Sharia principles put humans in a noble position. Under these conditions, the information related to humans as assets of the entity to be important to the financial statements presented. Therefore, the implementation of human resource accounting in sharia entity becomes a necessity.
The purpose of this study was to examine and obtain empirical evidence on
user perceptions of the... more The purpose of this study was to examine and obtain empirical evidence on user perceptions of the financial statements to be reviewed from the perspective of creative accounting. The discussion of this study leads to human behavior in setting up and using accounting information. The study question “whether the financial statements is to be trusted" arises due to the fact that the financial statements as accounting information is not information that is compiled with a 100% level of objectivity. In fact, there are inherent aspects of subjectivity when preparing financial statements. Meanwhile, the financial statements should describe the financial performance of a company at a certain period. The information about the financial condition should be very useful for various parties, both internal and external, as the users of financial statements. Then, is it possible that the author’s subjectivity are able to escape the behavior that tends to be bias and partial? This study was analyzed using the descriptive and library research methods. The study showed that the accounting information presented was free of bias and described the condition of the company without any attempt of concealment of relevant information, so it did not result in inappropriate decisions. Keywords: financial statements, creative accounting
Prinsip dasar tata kelola perusahaan yang baik (good corporate governance) mengharuskan perusahaa... more Prinsip dasar tata kelola perusahaan yang baik (good corporate governance) mengharuskan perusahaan untuk bertanggungjawab baik pada stockholders (pemilik atau pemegang saham) maupun stakeholders (pemangku kepentingan, seperti: pemerintah, karyawan, dan masyarakat luas). Oleh karena itu, diperlukan suatu akuntansi yang mampu mengukur aktivitas pertanggungjawaban sosial perusahaan atau corporate sosial responsibility. Akuntansi tersebut disebut sebagai akuntansi pertanggungjawaban sosial perusahaanatau corporate social responsibility accounting. Tujuan akuntansi corporate social responsibility adalah menyajikan informasi yang berguna dalam pengambilan keputusan bagi semua pihak yang berkepentingan terkait dengan aktivitas sosial sebagai wujud pertanggungjawaban perusahaan terhadap lingkungan sosialnya. Paper ini merupakan sebuah tinjauan atas praktek mengakuntansikan corporate social responsibility yang dipandang dari perspektif pengukuran dan penyajian biaya sosial dalam laporan keuangan. Bagaimana mengukur biaya corporate social responsibility dan bagaimana menyajikannya dalam laporan keuangan menjadi rumusan masalah dalam paper ini. Sebab, selain pengukuran biaya corporate social responsibility, permasalahan akuntansi corporate social responsibility terletak pada bagaimana penyajiannya dalam laporan keuangan. Metode analisis dilakukan dengan menggunakan pendekatan kualitatif yang bersifat deskriptif naratif. Hasilnya diharapkan mampu mengkorfirmasi pentingnya pemahaman atas dimensi teoretis dan praktis dalam mengakuntansikan corporate social resposibility sebagai investasi bagi perusahaan demi pertumbuhan dan keberlanjutan bisnisnya, serta mampu memberikan kontribusi pemahaman atas pengukuran dan penyajian biaya sosial dalam laporan keuangan. Kata kunci:akuntansi pertanggungjawaban sosial perusahaan, biaya sosial
Uploads
Papers by Zarah Puspitaningtyas
Keywords: net income, cash flow operation, dividend yield.
perempuan . Bagaimana sebenarnya Islam mernandang wanita ? Bukankah
Akuntansi Syariah akuntansi sesuai dengan syariah Islam? Seperti diketahui,
ada pandangan yang keliru dari sebagian besar masyarakat kita terkait dengan
posisi perempuan dalam kehidupan beragama , terutama dalarn rnenafsirkan
dan menerapkan ajaran Islam. Perernpuan sering dianggap tidak memiliki
kekuatan yang sarna seperti laki-Iaki dalarn melakukan sesuatu , baik yang
berkaitan dengan pelaksanaan hak dan kewajiban . Peran perernpuan dalam
perspektif Akuntansi Syariah tidak berbeda dari pandangan Islam terhadap
perempuan . Islam tidak pernah menempatkan perempuan sebagai anggota
masyarakai dengan hak dan kewajiban dan tanggung jawab yang lebih rendah
dibandingkan laki-laki . Demikian pula, peran dan posisi perempuan dalam
pekerjaan profesional organisasi baik di bidang akuntansi dan profesi lainnya.
Perempuan masih memiliki hak dan kewajiban dan tanggung jawab yang sama
dengan pria dalam profesi.
Keywords: net income, cash flow operation, dividend yield.
perempuan . Bagaimana sebenarnya Islam mernandang wanita ? Bukankah
Akuntansi Syariah akuntansi sesuai dengan syariah Islam? Seperti diketahui,
ada pandangan yang keliru dari sebagian besar masyarakat kita terkait dengan
posisi perempuan dalam kehidupan beragama , terutama dalarn rnenafsirkan
dan menerapkan ajaran Islam. Perernpuan sering dianggap tidak memiliki
kekuatan yang sarna seperti laki-Iaki dalarn melakukan sesuatu , baik yang
berkaitan dengan pelaksanaan hak dan kewajiban . Peran perernpuan dalam
perspektif Akuntansi Syariah tidak berbeda dari pandangan Islam terhadap
perempuan . Islam tidak pernah menempatkan perempuan sebagai anggota
masyarakai dengan hak dan kewajiban dan tanggung jawab yang lebih rendah
dibandingkan laki-laki . Demikian pula, peran dan posisi perempuan dalam
pekerjaan profesional organisasi baik di bidang akuntansi dan profesi lainnya.
Perempuan masih memiliki hak dan kewajiban dan tanggung jawab yang sama
dengan pria dalam profesi.
Kata Kunci: Inkubator Entrepreneurship, Technopreneurship, Sekolah Kejuruan
Keywords: financial literacy, business sustainability
Keywords: human resources, accounting sharia
user perceptions of the financial statements to be reviewed from the perspective
of creative accounting. The discussion of this study leads to human behavior in
setting up and using accounting information. The study question “whether the
financial statements is to be trusted" arises due to the fact that the financial
statements as accounting information is not information that is compiled with a
100% level of objectivity. In fact, there are inherent aspects of subjectivity when
preparing financial statements. Meanwhile, the financial statements should
describe the financial performance of a company at a certain period. The
information about the financial condition should be very useful for various parties,
both internal and external, as the users of financial statements. Then, is it possible
that the author’s subjectivity are able to escape the behavior that tends to be bias
and partial? This study was analyzed using the descriptive and library research
methods. The study showed that the accounting information presented was free
of bias and described the condition of the company without any attempt of
concealment of relevant information, so it did not result in inappropriate
decisions.
Keywords: financial statements, creative accounting
Kata kunci:akuntansi pertanggungjawaban sosial perusahaan, biaya sosial