Jurnal Akuntansi dan Bisnis最新文献

{"title":"The Effect of Accounting Information Systems and Information Technology on Accounting Staff Performance of manufacturing companies In Semarang","authors":"Yeni Kuntari, A. Chariri, Nurdhiana Nurdhiana, Cornelio Purwantini","doi":"10.24167/jab.v20i1.4397","DOIUrl":"https://doi.org/10.24167/jab.v20i1.4397","url":null,"abstract":"Abstract In the industrial era and in the context of the COVID-19 pandemic, today's business community requires accounting professionals with information technology skills and a good understanding of computer applications. This study investigates the effect of application utilization. and trust in the accounting information system on accounting staff performance. The sample is 210 medium and large-scale manufacturing companies in Semarang City in 2020. The survey was conducted to collect the data from the selected sample. In order to satisfy the objectives of the study, a multiple regression analysis was held. The results of this study indicate that the trust in information technology accounting systems and information technology has a positive effect on the performance of accounting staff. Meanwhile, the application of the accounting information system, the use of the accounting information system, and the effectiveness of the accounting information system have no effect on the performance of the accounting staff.AbstrakDi era industri dan dalam konteks pandemic covid 19, lingkungan bisnis menuntut kompetensi para profesional akuntansi di bidang teknologi informasi dan memahami aplikasinya dengan piranti komputer. Tujuan penelitian ini adalah mengetahui pengaruh penerapan sistem informasi akuntansi, penggunaan sistem informasi akuntansi, efektivitas sistem informasi akuntansi, kepercayaan pada sistem informasi akuntansi dan teknologi informasi terhadap kinerja pegawai bagian akuntansi. Sampel penelitian diambil dari 210 manajer akuntansi perusahaan manufaktur skala menengah dan besar di Kota Semarang. Pemerolehan data menggunakan kuesioner dan selanjutnya dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan pada teknologi sistem informasi akuntansi dan teknologi informasi berpengaruh positif terhadap kinerja pegawai bagian akuntansi. Penerapan sistem informasi akuntansi, penggunaan sistem informasi akuntansi, dan efektivitas sistem informasi akuntansi tidak berpengaruh terhadap kinerja pegawai bagian akuntansi.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86464191","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}

{"title":"Analysis of Enterprise Resource Planning (ERP) Implementation: Institutional Work and Institutional Logics Perspectives","authors":"Apelina Teresia, B. L. Y. Nugraheni","doi":"10.24167/jab.v20i1.4373","DOIUrl":"https://doi.org/10.24167/jab.v20i1.4373","url":null,"abstract":"AbstractThis study aims to analyse the role of the ERP system in supporting the management decision-making process by using institutional logics and institutional work perspectives. This study uses primary data through semi-structured interviews and applies NVivo software for coding management. It applies purposive sampling method and generate 2 key participants. Researchers used a qualitative method based on the concept of institutional logics and institutional work to analyse the suitability of the logics embedded in the ERP system with the institutional logics applied in XYZ. Identity of the company has been disguised to avoid unintended consequences. This study finds that organisation needs to synchronise its habits and culture with the system innovation, and vice versa. Moreover, this study finds that the works of actors are important in making successful ERP implementation. Organisation actors play significant roles through political, cultural, and technical works. This study contributes to current literature on how institutional works used to explain the works of actors in the implementation of innovation. Moreover, this study supports the argument about the importance of adjustment between system innovation and organisation logics during innovation implementation.  AbstrakPenelitian ini bertujuan untuk menganalisis peran sistem ERP dalam mendukung proses pengambilan keputusan manajemen menggunakan logika institusional dan perspektif kerja institusional. Penelitian ini menggunakan data primer melalui wawancara semi terstruktur dan menggunakan software NVivo untuk coding management. Metode yang digunakan adalah purposive sampling dan menghasilkan 2 partisipan kunci. Peneliti menggunakan metode kualitatif berdasarkan konsep logika institusional dan kerja institusional untuk menganalisis kesesuaian logika yang tertanam dalam sistem ERP dengan logika institusional yang diterapkan di XYZ. Identitas perusahaan telah disamarkan untuk menghindari konsekuensi yang tidak diinginkan. Studi ini menemukan bahwa organisasi perlu menyelaraskan kebiasaan dan budaya mereka dengan inovasi sistem, dan sebaliknya. Selain itu, studi ini menemukan bahwa kerja aktor penting dalam membuat implementasi ERP berhasil. Aktor organisasi memainkan peran penting melalui kerja politik, budaya dan teknis. Studi ini berkontribusi pada literatur terkini tentang bagaimana kerja institusional digunakan untuk menjelaskan kerja aktor dalam implementasi inovasi. Selain itu, penelitian ini mendukung argumen tentang pentingnya penyesuaian antara inovasi sistem dan logika organisasi selama implementasi inovasi.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90391203","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}

{"title":"The Institutional Work of IFRS adoption in Telco Company: Transformation from US GAAP to IFRS","authors":"Winda Susliani, Ersa Tri Wahyuni, Evita Puspitasari","doi":"10.24167/jab.v20i1.4401","DOIUrl":"https://doi.org/10.24167/jab.v20i1.4401","url":null,"abstract":"AbstractThe literature on the IFRS adoption process to date has mainly focused on the macro level. This paper draws on an in-depth longitudinal analysis of the Indonesian company PT Telekomunikasi Indonesia Tbk to understand the role of institutional work in the transformation of organization from US GAAP to IFRS. The paper examines the work of actors to disrupt, create, and maintain the institution during the transition to IFRS. The study has revealed that the IFRS adoption at the company is beyond a shallow compliance of financial reporting standards but has significant impact on the company’s transformation as a whole. The IFRS adoption has transformed the business process and the organization culture. The study has also revealed that there are different types of institutional works during the four stages of institutional transformation of the company: Stability, Conflict, Change and Implementation. The tone of the top management board in the organization is crucial to the key actors to stay committed to the long transformation process. This paper contributes to the literature of the IFRS adoption process by providing a framework of the IFRS adoption at the micro level. The case study may assist other companies in their real transformation through embracing the IFRS.   AbstrakLiteratur tentang proses adopsi IFRS sampai saat ini terutama berfokus pada tingkat makro. Makalah ini mengacu pada analisis longitudinal mendalam dari perusahaan Indonesia PT Telekomunikasi Indonesia Tbk untuk memahami peran kerja institusional dalam transformasi organisasi dari US GAAP ke IFRS. Makalah ini mengkaji pekerjaan para aktor untuk mengganggu, menciptakan, dan memelihara institusi selama transisi ke IFRS. Studi tersebut telah mengungkapkan bahwa adopsi IFRS di perusahaan berada di luar kepatuhan standar pelaporan keuangan yang dangkal tetapi memiliki dampak signifikan pada transformasi perusahaan secara keseluruhan. Adopsi IFRS telah mengubah proses bisnis dan budaya organisasi. Studi ini juga mengungkapkan bahwa ada berbagai jenis pekerjaan institusional selama empat tahap transformasi institusional perusahaan: Stabilitas, Konflik, Perubahan dan Implementasi. Nada dewan manajemen puncak dalam organisasi sangat penting bagi para aktor kunci untuk tetap berkomitmen pada proses transformasi yang panjang. Makalah ini berkontribusi pada literatur proses adopsi IFRS dengan menyediakan kerangka kerja adopsi IFRS di tingkat mikro. Studi kasus dapat membantu perusahaan lain dalam transformasi nyata mereka dengan merangkul IFRS.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88702167","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}

{"title":"Faktor-Faktor Penentu Kinerja UMKM Di Kelurahan Lagoa: Ketidakpastian Lingkungan Sebagai Variabel Moderating","authors":"Siti Holisoh, Robiur Rahmat Putra","doi":"10.24167/jab.v20i1.4398","DOIUrl":"https://doi.org/10.24167/jab.v20i1.4398","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75610311","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}

{"title":"Reaksi Pasar Modal Terhadap Penetapan Bencana Skala Nasional Wabah COVID-19","authors":"Mega Chyntia, A. Munandar","doi":"10.24167/jab.v20i1.4292","DOIUrl":"https://doi.org/10.24167/jab.v20i1.4292","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"22 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72628584","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}

{"title":"Determinants of Debt Maturity Structure: Evidence from Indonesian Companies","authors":"Theresia Elsa, S. Butar","doi":"10.24167/jab.v20i1.4312","DOIUrl":"https://doi.org/10.24167/jab.v20i1.4312","url":null,"abstract":"AbstractThis study examines the effect of earnings management, firm size, asset maturity, and leverage on the debt maturity structure. The debt maturity structure refers to the proportion of long-term debt to total debt. The choice between long-term and short-term debt has its own consequences. Long-term debt bears higher debt costs but the payback period is long enough to make it easier for companies to pay debt installments. Samples were taken from public companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 that met the sample criteria. The final observations that meet the sample criteria during the research period are 2,229 company years. Hypotheses were tested using multiple linear regression and the results showed that earnings management had a negative effect on the debt maturity structure. These results indicate that the company prefers short-term debt rather than long-term debt. In addition, firm size and asset maturity have a positive effect on the structure of debt maturity and leverage has no effect on the structure of debt maturity.AbstrakPenelitian ini menguji pengaruh manajemen laba, ukuran perusahaan, maturitas aset, dan leverage terhadap struktur maturitas utang. Struktur jatuh tempo utang mengacu pada proporsi utang jangka panjang terhadap total utang. Pilihan antara utang jangka panjang dan jangka pendek memiliki konsekuensi tersendiri. Utang jangka panjang menanggung biaya utang yang lebih tinggi namun payback periodnya cukup lama sehingga memudahkan perusahaan dalam membayar cicilan utang. Sampel diambil dari perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 yang memenuhi kriteria sampel. Observasi akhir yang memenuhi kriteria sampel selama periode penelitian adalah 2.229 tahun perusahaan. Pengujian hipotesis menggunakan regresi linier berganda dan hasilnya menunjukkan bahwa manajemen laba berpengaruh negatif terhadap struktur jatuh tempo utang. Hasil ini menunjukkan bahwa perusahaan lebih menyukai utang jangka pendek daripada utang jangka panjang. Selain itu, ukuran perusahaan dan jatuh tempo aset berpengaruh positif terhadap struktur jatuh tempo utang dan leverage tidak berpengaruh terhadap struktur jatuh tempo utang.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88434869","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}

{"title":"Do Political Connections, Ownership Structure, and Audit Quality Affect Earnings Management?","authors":"Y. Nugrahanti, Agung Tri Nugroho","doi":"10.20961/jab.v22i1.766","DOIUrl":"https://doi.org/10.20961/jab.v22i1.766","url":null,"abstract":"This study aims to determine the effect of political connections, ownership structure (managerial ownership and institutional ownership), and audit quality on earnings management. Earnings management in this study is measured by discretionary accruals using the modified Jones model. By purposive sampling, this study gets 262 non-financial companies listed on Indonesia Stock Exchange from 2017 to 2019 as samples (786 observations). This study uses generalized least square panel data regression for testing the hypotheses. The results indicate that political connections have a positive effect on earnings management, while managerial ownership, institutional ownership, and audit quality have a negative effect on earnings management.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67822983","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}

{"title":"Perubahan Nama Perusahaan Terhadap Tingkat Likuiditas dan Abnormal Return Saham","authors":"Yoga Haadiy Prassetio, Doddy Setiawan, M. Mutmainah","doi":"10.20961/jab.v22i1.730","DOIUrl":"https://doi.org/10.20961/jab.v22i1.730","url":null,"abstract":"The announcement of a company name change is important information, especially in investment decisions. The announcement of a change in company name can cause a market reaction that affects the stock price. This study aims to analyze the change in the company's name on liquidity and stock abnormal returns on the Indonesia Stock Exchange from 2011-2021. The number of samples used in the study was 85 companies. The results showed an increase in positive abnormal returns after the announcement and a decrease in the bid-ask spread before and after the announcement. Furthermore, there is a significant negative abnormal return around the announcement date. In contrast to the bid-ask spread which shows a significantly positive result on the day around the announcement. In this study, the additional analysis of the effect of the ratio of ROA, DAR, firm size, and PBV showed a significant effect on abnormal returns, while firm age showed no significant effect on abnormal returns of the company's stock that changed its name.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42138477","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}

{"title":"Board of Directors’ Size and Profitability of Sharia Insurance in OIC Countries","authors":"Falikhatun Falikhatun, A. Putri","doi":"10.20961/jab.v22i1.762","DOIUrl":"https://doi.org/10.20961/jab.v22i1.762","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44114348","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}

{"title":"Pengaruh Pengungkapan CSR Mikro Terhadap Kinerja Keuangan pada Perusahaan Sektor Pelayanan Kesehatan dan Teknologi Kesehatan di Asean","authors":"Reynis Putri Rahmaningtyas, Y. Aryani","doi":"10.20961/jab.v22i1.735","DOIUrl":"https://doi.org/10.20961/jab.v22i1.735","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45017344","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}