AFEBI Accounting Review最新文献_第4页

MEDIATION ROLE OF AUDIT GOING CONCERN OPINION ON CORRELATION OF AUDIT TENURE AND MARKET PERFORMANCE 审计持续经营意见对审计任期与市场绩效相关性的中介作用

AFEBI Accounting Review Pub Date : 2019-10-01 DOI: 10.47312/aar.v4i01.221

Annisa Rahmawati, Arsono Laksmana, Dian Agustia

引用次数: 0

BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD iFRAMES中的预算信息系统设计:卫生部门的案例研究

AFEBI Accounting Review Pub Date : 2019-06-17 DOI: 10.47312/aar.v3i02.174

Budi Santoso, Machmudin Eka Prasetya

{"title":"BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD","authors":"Budi Santoso, Machmudin Eka Prasetya","doi":"10.47312/aar.v3i02.174","DOIUrl":"https://doi.org/10.47312/aar.v3i02.174","url":null,"abstract":"At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.Keywords: Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129120279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE EFFECT OF INTERNAL AND EXTERNAL MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE 内外部机制对企业社会责任披露的影响

AFEBI Accounting Review Pub Date : 2019-06-17 DOI: 10.47312/aar.v3i02.195

Astrid Rudyanto

{"title":"THE EFFECT OF INTERNAL AND EXTERNAL MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE","authors":"Astrid Rudyanto","doi":"10.47312/aar.v3i02.195","DOIUrl":"https://doi.org/10.47312/aar.v3i02.195","url":null,"abstract":"Corporate social responsibility disclosure should be controlled by internal and external mechanism to make sure that company is doing its business morally. Board of commissioners are responsible for supervising company from internal. This study uses board (of commissioner) diversity as internal mechanism. Board diversity is measured by board size, women on board , and board tenure. Public visibility acts as external mechanism to watch corporate social responsibility disclosure. Public visibility is measured by firm size, profitability, and listing age. Corporate social responsibility disclosure is measured using content analysis made by Sembiring (2005). This study aims to examine the effect of board diversity and public visibility on corporate social responsibility disclosure. Using 177 manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015, the result shows substitution association of internal and external mechanism on corporate social responsibility disclosure. This shows that one of those mechanisms is enough to increase corporate social responsibility disclosure and regulator shall consider external mechanism for making regulation on internal mechanism. Keywords: board diversity, corporate social responsibility disclosure, external mechanism, internal mechanism, public visibility","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117241003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

THE INFLUENCE OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN BANKING COMPANIES 智力资本和良好的公司治理对银行公司财务绩效的影响

AFEBI Accounting Review Pub Date : 2019-06-17 DOI: 10.47312/aar.v3i02.193

S. Susanti, Mulyanti Andhani, Sri Zulaihati

引用次数: 4

INDEPENDENT COMMISSIONER’S EXISTENCE AND EXPERTISE INFLUENCES ON INDONESIAN RURAL BANK’S CREDIT PERFORMANCE 独立专员的存在和专业知识对印尼农村银行信贷绩效的影响

AFEBI Accounting Review Pub Date : 2019-06-17 DOI: 10.47312/aar.v3i02.192

Nung Harjanto, R. Rahmawati

{"title":"INDEPENDENT COMMISSIONER’S EXISTENCE AND EXPERTISE INFLUENCES ON INDONESIAN RURAL BANK’S CREDIT PERFORMANCE","authors":"Nung Harjanto, R. Rahmawati","doi":"10.47312/aar.v3i02.192","DOIUrl":"https://doi.org/10.47312/aar.v3i02.192","url":null,"abstract":"<pre>Although the BPR's growth rate is very good, most BPRs of 1,184 (68%) are with limited core capital (CC) of less than IDR 6 billions. One of the main problems with BPRs with core capital below IDR 6 billions is that the credit performances of those Indonesian Rural Banks tend to deteriorate. In the other hand, according to OJK in POJK No.4/POJK.03/2015, the existence of independent commissioner is only compulsory for BPRs with core capital IDR 50 billionss and above. </pre>This research is concentrated to the empirically analyze of the worsening cause of the lack of governance, especially the effects of the existence of independent commissioner and independent commissioner’s expertise on the credit performance of BPRs with core capital below IDR 50 billions. Using purposive sampling, the sample data are taken from BPRs in Central Java Province and Yogyakarta Special Region Province. The secondary data related to these research variables are processed and analyzed by cross-sectional linear regression using SPSS statistic software with a significance level of 5%. This research result shows that independent commissioners' existence and independent commissioner’s expertise have positive significant effects on the credit performance of BPRs with core capital below IDR 50 billions.Keywords: Credit Performance, Expertise, Internal Governance, Independent Commissioner, and Rural Bank","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114964528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PRICING BERMUDAN-TYPE CALL OPTION THROUGH BINOMIAL TREE METHOD 利用二叉树法对百慕大型看涨期权进行定价

AFEBI Accounting Review Pub Date : 2018-08-21 DOI: 10.47312/aar.v3i01.135

I. Fahria

{"title":"PRICING BERMUDAN-TYPE CALL OPTION THROUGH BINOMIAL TREE METHOD","authors":"I. Fahria","doi":"10.47312/aar.v3i01.135","DOIUrl":"https://doi.org/10.47312/aar.v3i01.135","url":null,"abstract":"Bermudan option is a type of option that has characteristics between American option and European option whose its value never exceeds the value of the American option and is never less than the European option. The objective of this research is to calculate Bermudan call option of John Keels Stock through the binomial tree method using statistics software of Matlab R2010a. Assessment of Bermudan type option relates to discrete issues, in which the Bermudan type option has a certain number of times of early exercise specified in the option contract, where such times can only be made at some time prior to the option due date. Precise pricing for Bermudan type option can be obtained by discrete models such as the binomial tree method, a numerical method that is one of the most popular approaches for calculating option prices. This research uses time series data obtained from BNI Financial Update Corner, FEB UGM. The Bermudan call option price calculation will be compared with the calculation of European option pricing and American option price with underlying asset without dividend. The results show that the price of John Keels's Bermudan type call option using the binomial tree method yields the same value as American type call option and European type call option.Keywords: Bermudan Type Option, Binomial Tree Method, Matlab R2010a, Spss 20","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122426665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY 基于政府第1号规定的会计接受权责发生制实施分析。71年2010:开放大学案例研究

AFEBI Accounting Review Pub Date : 2018-08-21 DOI: 10.47312/aar.v3i01.136

Olivia Idrus, Noorina Hartati

{"title":"ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY","authors":"Olivia Idrus, Noorina Hartati","doi":"10.47312/aar.v3i01.136","DOIUrl":"https://doi.org/10.47312/aar.v3i01.136","url":null,"abstract":"For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127996980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE ABILITY OF FINANCIAL RATIOS, INFLATION AND GROSS DOMESTIC PRODUCT (GDP) TO PREDICT THE GROWTH OF COMPANY PROFIT 财务比率、通货膨胀和国内生产总值(gdp)预测公司利润增长的能力

AFEBI Accounting Review Pub Date : 2018-08-21 DOI: 10.47312/AAR.V3I01.134

Ika Wahyu Nurrini, S. Sukirno

{"title":"THE ABILITY OF FINANCIAL RATIOS, INFLATION AND GROSS DOMESTIC PRODUCT (GDP) TO PREDICT THE GROWTH OF COMPANY PROFIT","authors":"Ika Wahyu Nurrini, S. Sukirno","doi":"10.47312/AAR.V3I01.134","DOIUrl":"https://doi.org/10.47312/AAR.V3I01.134","url":null,"abstract":"This research was conducted to gather information about the influence of Current Ratio, Total Asset Turnover, Leverage Ratio, Profit Margin, Return on Asset, Inflation and Gross Domestic Product on profit growth at service companies in Indonesia Stock Exchange partially and simultaneously. The purposive sampling technique was used to collect the sample s . The amount of sample s in this research were the 40 service companies in the property and real estate sector listed in the Indonesia Stock Exchange in the 2014-2016 period. The classic assumption test was done before the multiple linear analysis, t test, F test and R 2 were used to implement the hypothesis test . The test results show only partially, the Return On Asset has a positive and significant effect to profit growth, while the variable of Current Ratio, Total Asset Turnover, Leverage Ratio, Profit Margin, Inflation and Gross Domestic Product have insignificant effect s to profit growth. Simultaneously, the Current Ratio variable , Total Asset Turnover, Leverage Ratio, Profit Margin, Return On Asset, Inflation and Gross Domestic Product have significant effect s to profit growth. Keywords : Current Ratio, Gross Domestic Product, Inflation, Leverage Ratio, Profit Growth, Profit Margin, Return On Asset, and Total Asset Turnover Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ \u0000 table.MsoNormalTable \u0000 {mso-style-name:\"Table Normal\"; \u0000 mso-tstyle-rowband-size:0; \u0000 mso-tstyle-colband-size:0; \u0000 mso-style-noshow:yes; \u0000 mso-style-priority:99; \u0000 mso-style-parent:\"\"; \u0000 mso-padding-alt:0in 5.4pt 0in 5.4pt; \u0000 mso-para-margin-top:0in; \u0000 mso-para-margin-right:0in; \u0000 mso-para-margin-bottom:8.0pt; \u0000 mso-para-margin-left:0in; \u0000 line-height:107%; \u0000 mso-pagination:widow-orphan; \u0000 font-size:11.0pt; \u0000 font-family:\"Calibri\",sans-serif; \u0000 mso-ascii-font-family:Calibri; \u0000 mso-ascii-theme-font:minor-latin; \u0000 mso-hansi-font-family:Calibri; \u0000 mso-hansi-theme-font:minor-latin;}","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121905404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura) OPD财务报表质量的决定因素——对马杜拉市OPD的实证研究

AFEBI Accounting Review Pub Date : 2018-01-11 DOI: 10.47312/aar.v2i02.89

Noer Panca Mutawwab, Moh Djasuli, Muhammad Syam Kusufi

{"title":"Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)","authors":"Noer Panca Mutawwab, Moh Djasuli, Muhammad Syam Kusufi","doi":"10.47312/aar.v2i02.89","DOIUrl":"https://doi.org/10.47312/aar.v2i02.89","url":null,"abstract":"There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122990884","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance 公司规模、固定资产强度、杠杆率、盈利能力和政治关系对避税的影响

AFEBI Accounting Review Pub Date : 2018-01-11 DOI: 10.47312/AAR.V2I02.88

A. Aminah, Chairina Chairina, Yohana Yustika Sari

引用次数: 17