Ernawati Budi Astuti
Fakultas Ekonomi Universitas Wahid Hasyim Semarang

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PERKEMBANGAN BEHAVIORAL ACCOUNTING WUJUD OPEN ENDED ILMU AKUNTANSI SEBAGAI SOSOK SOCIAL SCIENCE Hadi, Nor; Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.398 KB) | DOI: 10.31942/akses.v1i2.457

Abstract

The shift of accountancy dicipline has been clearly marked over the past two decades. Normative accountancy that has triumphed for a few decades and has been an icon in accounting practices has gained criticism from many parties, both practitioners and academics. It wa due tothe fact that normative accountancy which is based on researches cannotbe implemented in every day lives. Concequently, a new insight is offering a new understanding of descriptive accountancy in real life.The shift of behaviour accounting is closely related to its epistemology underpinnings, where accounting  is not a mono method in nature, but it is actually multi method. That is, whitin its epistemology design, which is the way dicipline is designed,accounting is recognizingand embracing many paradigms.Therefore, accounting is an open ended dicipline that is openended in nature toward social science theories, such as sociology, anthropology and psychology,especially when it is the non positivistic epistemology that is being used as its cornerstone in accounting development researches. This is where normative accounting emerged and developed to explain the phenomenon naturally.The area of behaviral accounting development into: (1) The antecedents and consequences of using acoounting information to evaluate subordinate performance; (2) The role of budget participation in organization control; (3) The consequences of incentive compensation contrancting; (4) The antecedents and consequences of effective control and budgetting system design.
PEMAHAMAN MAHASISWA AKUNTANSI TENTANG MAKNA KONVERGENSI IFRS DI INDONESIA (STUDI KASUS DIPROGDI AKUNTANSI PADA PERGURUAN TINGGI YANG SUDAH TERAKREDITASI A DI KOTA SEMARANG) Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v9i18.1371

Abstract

This study aims to determine the student's understanding of the meaning of accounting IFRS convergence in Indonesia and the factors that shape the level of understanding. This study uses primary data where researchers conducted interviews with informants students majoring in accounting at the Faculty of Economics and Business, University of Diponegoro, who has taken courses in Accounting Theory. Intake of students as informants based on reasons that are prospective accountant accounting students who will be entering the world of business as a maker of reliable financial statements. Accounting students must explore and understand the international accounting standards (IFRS) that students will be better prepared to work with the demands of the job that implement global standards and is ready to compete with foreign accountants will be freely worked in Indonesia. Accounting graduates who have a good knowledge of the IFRS will have a competitive advantage when recruiting employees. This study found that the related IFRS convergence process in Indonesia, informants consisting of two different groups, under the guidance of lecturer of different subjects, have different levels of understanding. Informants from Group I have a pretty good understanding, come to understand the level of extrapolation. Despite the novelty of IFRS convergence is often perceived as difficult to understand, but with the support of the direction of professors, books in the library facilities adequate and hotspot networks provided by the campus, making students feel greatly helped to be able to get information about IFRS with ease. Unlike the informant of Group II are visible only to the extent of understanding the translational level. Although they can enjoy the same facilities (books in the library and network hotspot) but lecturer of not giving the opportunity to be more extensive study of IFRS convergence. Keywords: comprehension, Accounting Standards, convergence.
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KESEHATAN KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK PERKREDITAN RAKYAT (BPR) JATENG TAHUN 2013-2017 Nurullasari, Haninditya; Yusroni, Nanang; Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 13, No 1 (2018): AKSES : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.958 KB) | DOI: 10.31942/akses.v13i1.3226

Abstract

Abstract This study aims to determine the level of soundness of the company's financial performance from PT. BPR in 2013-2017 using ratio analysis of capital, profitability and liquidity factors. The data analysis technique used is a quantitative descriptive analysis technique. Based on the results of data analysis and discussion shows that the financial health performance of PT. Central Java Rural Banks (BPR) in 2013-2017 viewed from the capital factor if calculated using the CAR ratio can be categorized as HEALTHY. When viewed from the profitability factor and calculated using the ROA ratio it is also categorized HEALTHY, but when seen the BOPO ratio of PT. Central Java Rural Bank in 2015-2017 is categorized as NOT HEALTHY because the resulting ratio is too high so it is inefficient. While the health level is seen from the liquidity factor of PT. Central Java Rural Bank is categorized as HEALTHY. Keywords: Soundness, Capital Adequacy Ratio (CAR), Return On Assets (ROA), Operating Expenses Against Operating Income (BOPO), Cash Ratio, Loan to Deposit Ratio (LDR) Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kesehatan kinerja keuangan perusahaan dari PT. BPR Jateng Tahun 2013-2017 dengan menggunakan analisis rasio dari faktor permodalan, rentabilitas dan likuiditas. Teknik analisis data yang digunakan adalah teknik analisis deskriptif kuantitatif. Berdasarkan hasil analisis data dan pembahasan menunjukkan bahwa kesehatan kinerja keuangan PT. Bank Perkreditan Rakyat (BPR) Jateng pada tahun 2013-2017 dilihat dari faktor permodalan apabila dihitung dengan menggunakan rasio CAR dapat dikategorikan SEHAT. Jika dilihat dari faktor rentabilitas dan dihitung dengan menggunakan rasio ROA juga dikategorikan SEHAT, namun apabila dilihat rasio BOPO PT. Bank Perkreditan Rakyat Jateng tahun 2015-2017 dikategorikan TIDAK SEHAT karena rasio yang dihasilkan terlalu tinggi sehingga tidak efisien. Sedangkan tingkat kesehatan dilihat dari faktor likuiditas PT. Bank Perkreditan Rakyat Jateng dikategorikan SEHAT. Kata Kunci : Tingkat Kesehatan, Capital Adequacy Ratio (CAR), Return On Assets (ROA), Beban Operasional Terhadap Pendapatan Operasional (BOPO), Cash Ratio, Loan to Deposit Ratio (LDR)
ANALISIS PENGARUH TRANSPARANSI DAN AKUNTABILITAS KEUANGAN DAERAH TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KAB TEGAL, BUMD KAB TEGAL, IKATAN PROFESI NOTARIAT KAB TEGAL, CAMAT DAN LURAH KAB TEGAL) Ulya, Chifniyatul; Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 13, No 2 (2018): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.722 KB) | DOI: 10.31942/akses.v13i2.3242

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi anggota legislatif daerah terhadap transparansi dan akuntabilitas keuangan daerah terhadap kinerja pemerintah daerah. Penilaian persepsi didasarkan pada indikator yang mencerminkan kondisi yang transparan dan akuntabel. Sampel diambil dari populasi keseluruhan dengan pertimbangan populasi yang relatif kecil (kurang dari 100) maka semua perubahan dapat diambil sebagai populasi keseluruhan. Penelitian ini menggunakan data primer yang diperoleh rekapitulasi dari kuesioner yang telah diberikan kepada responden. Alur analisis dimulai dari uji data kualitatif dan berlanjut ke uji asumsi klasik dan yang terakhir adalah pengujian hipotesis. Hasil pengujian hipotesis penelitian ini menunjukkan bahwa transparansi berpengaruh positif, sedangkan akuntabilitas berpengaruh negatif terhadap kinerja kinerja pemerintah daerah. Kata kunci: Akuntabilitas, Kinerja pemerintah , Transparansi
PENGARUH ATTITUDE TOWARD BEHAVIOR, SUBJECTIVE NORM, PERCEIVED BEHAVIORAL CONTROL PADA INTENTION WHISTLEBLOWING Khanifah, Khanifah; Anam, Muhammad Choirul; Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.156 KB) | DOI: 10.31942/akses.v12i24.2277

Abstract

Abstract This study aims to examine and analyze the influence of attitude toward behavior, subjective norm, perceived behavioral control on whistleblowing intention. Collecting data in this study through questionnaires and conducted on 39 respondents who were auditors working at the Regional III Financial Services Authority (OJK) office in Central Java and Yogyakarta Special Region. Data analysis techniques in this study were processed using SPSS version 21. The results of this study indicate that attitude toward behavior has a positive effect on whistleblowing intention, subjective norm has a positive effect on whistleblowing intention, and perceived behavioral control has a positive effect on whistleblowing intention.Keyword: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.AbstrakPenelitian ini bertujuan untuk menguji dan mengalisis pengaruh attitude toward behavior, subjective norm, perceived behavioral control pada intention whistleblowing. Pengumpulan data dalam penelitian ini melalui penyebaran kuesioner dan dilakukan pada 39 responden yang merupakan auditor yang bekerja di kantor Regional III Otoritas Jasa Keuangan (OJK) Jawa Tengah dan Daerah Istimewa Yogyakarta. Teknik analisis data dalam penelitian ini diolah dengan menggunakan program SPSS versi 21.  Hasil penelitian ini menunjukan bahwa attitude toward behavior berpengaruh positif pada intention whistleblowing, subjective norm berpengaruh positif pada intention whistleblowing, dan perceived behavioral control berpengaruh positif pada intention whistleblowing.Kata Kunci: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.