Jurnal Dinamika Akuntansi最新文献_第5页

Preparations and Challenges Upon the Implementation of PSAK 55: A Case Study of Rural Banks 实施PSAK 55的准备与挑战——以农村银行为例

Jurnal Dinamika Akuntansi Pub Date : 2022-03-17 DOI: 10.15294/jda.v14i1.34128

F. Farida, Elvia R. Shauki

{"title":"Preparations and Challenges Upon the Implementation of PSAK 55: A Case Study of Rural Banks","authors":"F. Farida, Elvia R. Shauki","doi":"10.15294/jda.v14i1.34128","DOIUrl":"https://doi.org/10.15294/jda.v14i1.34128","url":null,"abstract":"Purpose: This study aims to analyze the preparations and challenges of PSAK 55 implementation regarding Institutional Logics Theory and Diffusion Theory of Innovation that underlined the ac- tor’s decision to implement PSAK 55 in rural banks.Method: This study uses descriptive qualitative methods through questionnaires and interviews analyzed with content, thematic, and constant comparative analysis. study uses descriptive qualita- tive methods through questionnaires and interviews analyzed with content, thematic, and constant comparative analysis.Finding: This study reveals the factors that influence the actors’ decisions in this implementation, such as the existence of dominant logic in which rural banks must comply with regulations, but ac- tors are concerned more about the effectiveness of PSAK 55. Moreover, this study found the prepa- rations to implement PSAK 55, such as updating internal regulations and systems, human resources, socialization and training. Whereas, the expected challenges are the limitations in analyzing objec- tive evidence of impairment, calculating the fair value of collateral and value of future cashflow.Novelty: This study differs from prior studies because it focused more on discussing the prepara- tions and challenges using Institutional Logic Theory, while the previous discussed only the imple- mentation of PSAK 55 in commercial banks and actors’ behavior upon the credit restructuring. The implication of this research is to provide solutions to rural banks, so there would be no decoupling practice.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43709259","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

Chief Financial Officer Educational Background and Company Performance 教育背景和公司业绩

Jurnal Dinamika Akuntansi Pub Date : 2022-03-17 DOI: 10.15294/jda.v14i1.34471

Anisa Rahmawati, Raden Roro Widya Ningtyas Soeprajitno

引用次数: 1

COMPANY SIZE AS A MODERATING VARIABLE ON ENTERPRISE RISK MANAGEMENT DISCLOSURE OF BANKING COMPANIES IN INDONESIA 公司规模对印尼银行企业风险管理信息披露的调节作用

Jurnal Dinamika Akuntansi Pub Date : 2022-03-17 DOI: 10.15294/jda.v14i1.35621

M. Sari, Fernandika Naufal Adjie Pratama, Surya Raharja, E. Yuyetta, R. Widhiastuti

{"title":"COMPANY SIZE AS A MODERATING VARIABLE ON ENTERPRISE RISK MANAGEMENT DISCLOSURE OF BANKING COMPANIES IN INDONESIA","authors":"M. Sari, Fernandika Naufal Adjie Pratama, Surya Raharja, E. Yuyetta, R. Widhiastuti","doi":"10.15294/jda.v14i1.35621","DOIUrl":"https://doi.org/10.15294/jda.v14i1.35621","url":null,"abstract":"Purpose: This research aims to review the relationship of the board of commissioners, the ownership concentration, the audit committee meetings, and the risk management committee with enterprise risk management disclosure moderated by the company size.Method: The population for this study was 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample selection was carried out using the purposive sampling technique which resulted in 39 companies with 117 analytical units performed using documentation techniques. Data were analyzed using moderating regression analysis based on Ordinary Least Square (OLS).Findings: The outcome of this research showed that the board of commissioners and audit committee meetings had a positive effect on the enterprise risk management disclosure while the ownership concentration and risk management committee did not affect the enterprise risk management disclosure. The company size can moderate the influence of the board of commissioners and audit committee meetings but is not able to moderate the influence of the ownership concentration and risk management committee. The findings prove companies that have a good board of commissioners and a competent audit committee can trigger companies to disclose enterprise risk management broadly.Novelty: This study adds company size as moderating variable. Based on the investment concept, namely high-risk high return, and low-risk low return. When the company wants to get big returns, the company will face big risks as well. This is directly proportional to companies with large sizes. The bigger company so the higher the risks faced by the company. This is also related to the disclosure of the risks. ","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46064737","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

Determinants of Profitability on Indonesian’s Small Commercial Banking 印尼小型商业银行盈利能力的决定因素

Jurnal Dinamika Akuntansi Pub Date : 2022-03-17 DOI: 10.15294/jda.v14i1.33532

Y. Soesetio, Waffiudin Waffiudin, Dyah Arini Rudiningtyas, E. Siswanto

{"title":"Determinants of Profitability on Indonesian’s Small Commercial Banking","authors":"Y. Soesetio, Waffiudin Waffiudin, Dyah Arini Rudiningtyas, E. Siswanto","doi":"10.15294/jda.v14i1.33532","DOIUrl":"https://doi.org/10.15294/jda.v14i1.33532","url":null,"abstract":"Purpose: The objective of this study is to decide whether the profitability of small banks is shaped by bank-specific and macro economic factors including liquid ratio, loan to deposits ratio, deposit to assets ratio, capital adequacy ratio, firm size, GDP growth, and inflation.Method: The sample selected using purposive sampling technique as many as 77 units of analysis consisting of 42 banks in the BUKU 1 category and 35 banks in the BUKU 2 category registered with OJK since 2014-2019. After eliminated the outlier data, there were 413 observations as panel data. The analytical method used in this study is the regression panel fixed effect model and random effect model.Findings: The results indicate that liquidity and loan to deposit ratio positively affects small banks profitability in Indonesia. Meanwhile, size, deposit to asset ratio, capital adequacy ratio, and GDP growth negatively affects profitability. Nevertheless, inflation does not affect profitability. This study mention that small bank’s managers need to deal with and take notice to the bank operational well i.e liquidity and loan to deposit ratio.Novelty: This research investigates the outcome of bank-specific and macro economic factors on profitability in small banks period 2014-2019. The earlier research only check-out those variables solely and spotlight on distinctive samples and distinctive period. This study has implication for banking sector especially for small bank to pay more attention, strengthen, and maintain the exis- tence of their business through several ways, increasing and optimizing the level of equities owned to make assets increase and the cost of the funding structure becomes optimal. ","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42993622","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

Analisis Kinerja Usaha Kecil dan Menengah Pengolahan Hasil Perikanan di Kabupaten Situbondo Pada Masa Pandemi Covid-19 分析科维-19大流行期间西邦多地区小型和中小企业渔业管理的性能

Jurnal Dinamika Akuntansi Pub Date : 2021-12-31 DOI: 10.18326/dinamika.v2i2.81-98

Ramli Ramli

{"title":"Analisis Kinerja Usaha Kecil dan Menengah Pengolahan Hasil Perikanan di Kabupaten Situbondo Pada Masa Pandemi Covid-19","authors":"Ramli Ramli","doi":"10.18326/dinamika.v2i2.81-98","DOIUrl":"https://doi.org/10.18326/dinamika.v2i2.81-98","url":null,"abstract":"Dampak Pandemi Covid-19 juga berdampak pada usaha pengolahan hasil perikanan berupa penurunan permintaan atas ikan dan produk olahannya baik di pasar domestik maupun luar negeri. Hal ini menyebabkan over supply tangkapan ikan yang menyebabkan harga ikan menurun sehingga mempengaruhi perekonomian nelayan dan pengusaha pengolahan ikan. Adanya kebijakan Pemberlakuan Sosial Berskala Besar (PSBB ) sebagai langkah untuk menghentikan penyebaran Covid-19 juga memperlambat arus distribusi ikan dan produk pengolahan ikan. Tujuan penelitian ini adalah untuk menganalisis kinerja UKM pengolahan hasil perikanan di kabupaten situbondo pada masa pandemi covid-19. Metode penelitian yang digunakan dalam penelitian ini adalah Impotrance Performance Analysis (IPA). Hasil penelitian menunjukkan ini menunjukkan bahwa Pandemi Covid-19 telah memberikan implikasi pada menurunnya kinerja UKM pengolahan hasil perikanan di Kabupaten situbondo dengan variabel-variabel yang mempengaruhinya adalah ketersediaan bahan baku (1), produktivitas tenaga kerja (4), kuantitas produk yang dihasilkan (10) dan permintaan pasar (12). Menurunnya kinerja variabel-variabel tersebut berdampak pada ketidak mampuan UKM pengolahan hasil perikanan menjaga keseimbangan antara persediaan dengan. Strategi meningkatkan kinerja UKM pengolahan hasil perikanan pada masa Pnademi Covid-19 adalah menerapkan manajemen persediaan dan permintaan yang baik dengan melakukan pengendalian produksi dan pasar yang juga baik. kata kunci : kinerja, pengolahan hasil perikanan, impotrance performance analysis","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87732045","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

Vowel Pronunciation of English Words By Filipino Speakers in “Everglow” Short Movie 菲律宾人在“永辉”短片中英语单词的元音发音

Jurnal Dinamika Akuntansi Pub Date : 2021-12-31 DOI: 10.18326/dinamika.v2i2.62-80

Ingielly Melienia

{"title":"Vowel Pronunciation of English Words By Filipino Speakers in “Everglow” Short Movie","authors":"Ingielly Melienia","doi":"10.18326/dinamika.v2i2.62-80","DOIUrl":"https://doi.org/10.18326/dinamika.v2i2.62-80","url":null,"abstract":"Language is a way of communication with other people. People can make conversation through a set of words that become a sentence. There is one language that uses as the International language to communicate with other people who come from other countries in this world. Thus, English is used as an intermediate language for communication. One of nations, that use English to communicate, is the Philippines. The research found some phenomena that exist when Filipino speakers speak English. There were two objectives to be analyzed in this study: to find out the English words that the vowel is changing from English vowel into Tagalog vowel and identify the phonological process of Filipino speakers’ pronunciation in the vowel change. The phonological approach is used to solve the problem formulation of the research. The research analyzed a short movie entitled “Everglow” from the Philippines and analyzed the vowel changes in Filipino speakers’ pronunciation. The analysis showed that there were 11 English vowels changes in Filipino speakers’ pronunciation. Furthermore, three phonological processes were found in the vowel change, such as vowel lengthening, vowel raising, and vowel insertion. However, the most phonological process that was usually found in the vowel changes was the vowel lengthening. Keywords: vowel change, Filipino, phonology.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78890206","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

Kepuasan Pemustaka Sebagai Pemoderasi Antara Kualitas Layanan Terhadap Loyalitas Pemustaka Pada Perpustakaan Daerah Kota Salatiga 西方的满足作为服务质量与萨拉提加地区图书馆忠实的典范

Jurnal Dinamika Akuntansi Pub Date : 2021-12-31 DOI: 10.18326/dinamika.v2i2.47-61

M. Kesuma

引用次数: 0

Pendidikan Nikah di Masa Pandemi Menurut Kh. Muhammad Kholil Bangkalan 根据Kh的流行，婚姻教育。穆罕默德·Kholil·邦卡兰

Jurnal Dinamika Akuntansi Pub Date : 2021-12-31 DOI: 10.18326/dinamika.v2i2.1-32

A. Awaluddin

{"title":"Pendidikan Nikah di Masa Pandemi Menurut Kh. Muhammad Kholil Bangkalan","authors":"A. Awaluddin","doi":"10.18326/dinamika.v2i2.1-32","DOIUrl":"https://doi.org/10.18326/dinamika.v2i2.1-32","url":null,"abstract":"Nikah adalah kebutuhan dasar manusia dewasa. Terdapat permasalahan yang sering terjadi dalam pernikahan, terlebih lagi apabila pernikahan tersebut adalah pernikahan dini di masa pandemi. Pernikahan antara laki-laki dan perempuan yang usia mereka di bawah batas usia menikah berdasarkan aturan perundangan-undangan dan atau pernikahan yang belum memiliki syarat-syarat yang lengkap. Agama Islam menjaga kehormatan manusia, sekaligus mengatur pembibitan generasi yang berkualitas, berakahlak mulia dan bernasab yang jelas dengan pernikahan. Penelitian ini adalah penelitian kualitatif deskriptif, adapun metode pengumpulan data berbasis kepustakaan, wawancara dan pengamatan langsung di lapangan. Proses ini bermula dari pernikahan. Bangunan rumah tangga yang sakinah, mawaddah wa rahmah akan dicapai bila pengetahuan tentang nikah ini tidak terlambat diperoleh dan para calon mempelai, sehingga para calon pasangan baik laki-laki dan perempuan telah mempersiapkannya. Pendidikan nikah menurut KH. Muhammad Kholil Bangkalan adalah diberikan pada pendidikan tingkat dasar terlebih saat pendidikan memanfaatkan jaringan Internet dalam Pembelajaran Jarak Jauh, Beliau juga mensyaratkan calon mempelai laki-laki untuk memiliki tempat tinggal yang tenang sehingga tujuan menikah dapat dicapai dengan mudah.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87474645","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

Stylistics Analysis Of National Geographic Magazine’s Cover June Edition 《国家地理杂志》六月版封面文体学分析

Jurnal Dinamika Akuntansi Pub Date : 2021-12-31 DOI: 10.18326/dinamika.v2i2.33-46

Vincentius Seto Ariwibowo

{"title":"Stylistics Analysis Of National Geographic Magazine’s Cover June Edition","authors":"Vincentius Seto Ariwibowo","doi":"10.18326/dinamika.v2i2.33-46","DOIUrl":"https://doi.org/10.18326/dinamika.v2i2.33-46","url":null,"abstract":"This research presented the Stylistics analysis of National Geographic magazine’s cover June edition. The magazine was chosen because it is one of the magazine's newest issues by the time the researcher conducting this research. The Stylistic approach was employed to understand and reveal the magazine editor's purposes in using specific language and visual features. Considering this research analyzes visual feature; therefore, the theory of visual grammar was employed. To achieve the analysis's goal, the researcher analyzed the language features from three language levels and a feature from visual grammar. In the level of phonology, the features are assonance, alliteration, and consonance. In the level of graphology, the features are italicization, uppercase, and lowercase. In the level of typography, the features are font size and the position of the text. In the visual grammar, the feature is distance. The researcher found that the language and visual features are used in purposes. They were used to give some effects to the reader that can attract them to read the magazine. In conclusion, the stylistics was proven in revealing the editor’s purposes of using language and visual feature in the magazine cover. Keywords: stylistics, visual analysis, magazine cover","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85755332","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

MANAJEMEN PERUBAHAN PELAYANAN PENDIDIKAN PADA ERA PANDEMIC COVID 19 DI UNIVERSITAS BATURAJA 巴杜克大学大萧条时期的教育改革管理

Jurnal Dinamika Akuntansi Pub Date : 2021-11-19 DOI: 10.54895/dinamika.v1i2.1155

Hesti Lingga Putri Putri, Herni Ramayanti

{"title":"MANAJEMEN PERUBAHAN PELAYANAN PENDIDIKAN PADA ERA PANDEMIC COVID 19 DI UNIVERSITAS BATURAJA","authors":"Hesti Lingga Putri Putri, Herni Ramayanti","doi":"10.54895/dinamika.v1i2.1155","DOIUrl":"https://doi.org/10.54895/dinamika.v1i2.1155","url":null,"abstract":"Education is an effort to educate the nation's life and improve the quality of human resources conducted by giving knowledge or so-called learning in the life of a human being that starts early. University is a college, where people continue after completing high school education to obtain higher education and personality as well as a bachelor's degree. Universities should be able to provide quality services and have competitiveness and affordable for the community. Problems that arise such as changes in the teaching and learning process, obstacles in the fulfillment of internet kuaota. Then it can be carried out the goal to carry out the teaching and learning process or there is a change in the management of services in education and to find a clear solution of obstacles in the fulfillment of internet quotas that must be met descriptive method with qualitative approach. Learning in college is organized in a mix – face-to-face and in-network (hybrid learning). Nevertheless, universities must still prioritize the health and safety of campus residents (students, lecturers, tendik) and the surrounding community. The results of this study are welcomed by the education world by implementing home learning using classroom applications, zoom applications, Edmodo applications and learning through the internet is carried out during the covid-19 pandemic and the validity period is not determined. Overcome the constraints of data charging or pulse can also be controlled with the help of parties related to the world of education and welfare for the community.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77319139","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: 2